What data goes into valuing a privately held Georgia company?
Actual transaction evidence: private deal databases such as DealStats, BIZCOMPS, and IBA Market Data, guideline public company multiples, and the company's own financial history. Professional standards require considering the income, market, and asset-based approaches and documenting why any approach was rejected or given less weight.
Why can two valuations of the same business reach different numbers?
Usually because they applied different standards of value. Fair market value, investment value, and intrinsic value are defined separately in valuation standards, and using investment-value synergies in an engagement that legally requires fair market value materially misstates the result. The engagement's purpose dictates the standard, premise, and effective date.
How are business interests divided in a Georgia divorce?
Under equitable distribution (O.C.G.A. § 19-5-13), not community property rules, so the court divides the marital estate by fairness factors rather than an automatic split. Georgia courts commonly value assets as of trial unless another date is ordered, and a documented valuation with supported adjustments is what withstands cross-examination.
Are minority discounts allowed when Georgia values dissenting shares?
No. In corporate dissenters' rights cases, Georgia courts explicitly reject minority and marketability discounts when determining the fair value of shares, a sharp contrast with fair market value engagements where those discounts can be substantial. Getting the standard wrong for the forum is one of the fastest ways a Georgia valuation gets picked apart.
How does the Freeport exemption change a Georgia company's tax picture?
Dramatically for inventory-heavy businesses. Under O.C.G.A. sections 48-5-48.1 and following, counties and municipalities may, with voter approval, exempt up to 100% of qualifying business inventory such as raw materials from ad valorem tax. Whether a company's inventory qualifies affects its carrying costs and the asset picture a valuation analyzes.