John E. Johnson LLC

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Business Appraisal & Litigation Support Services

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SERVICES

OVERVIEW

We are experienced in the valuation of closely-held business and partnership interests for a variety of purposes, including ESOPs, estate and gift tax matters, litigation support and mergers and acquisitions.  Our expertise includes the valuation of various investment instruments including general and limited partnership interests, common and preferred stock, stock options and various types of debt. We have considerable background in determining discounts and premia for such things as control, lack of control, blockage and lack of marketability.

BUSINESS VALUATION

The “nuts and bolts” of our practice is business valuation.  As generalists, we have experience valuing a variety of businesses and business interests for a variety of purposes, including ESOPs, estate and gift tax matters, litigation support and mergers and acquisitions.

We are experienced in the valuation of common and preferred stock, stock options, sole proprietorships, S-corporations and various types of debt.  We have considerable background in determining discounts and premia for such things as control, lack of control, blockage and lack of marketability.

To determine these discounts, we consider information regarding the asset being appraised and studies which support each of the discounts. In addition, we rely upon a database of sales of similar interests which we have developed.

ESOPs

As the financial advisor to the ESOP Trust, we provide services that include annual appraisal services, transaction analysis and fairness opinions, company analysis and feedback regarding performance, and general financial consulting.

We work with new ESOPs in structuring a transaction and/or determining the price at which a transaction can take place.

PARTNERSHIP INTERESTS

Over the years, we have developed extensive experience in valuing partnership interests, general and limited.

In conducting these valuations, we often rely upon an extensive database of information regarding the secondary market for limited partnership interests. Generally, the value of a partnership interest depends upon the income and yield to partners, rights of partners and the underlying assets of the partnership.

DISCOUNTS & FRACTIONAL INTERESTS

Often, we are asked to determine the value of fractional/undivided interests in real property, minority interests in corporations and partnerships and interest in general and limited partnerships. Generally, these valuations include the determination of one or both of the discounts known as discounts for lack of control and lack of marketability.

LITIGATION SUPPORT

As an expert witness, we have provided services in cases regarding corporate dissolution, marital dissolution, and investment management matters.

John Johson has qualified as a business valuation expert in The California Superior Court of San Joaquin County, Sacramento County, Riverside County and Merced County.

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