Our Expertise

Our Business Valuation team holds professional credentials that are well recognized within their field.  Only after meeting extensive qualifying requirements including a proctored exam, case study, and annual mandatory education, can one earn the distinction of Certified Valuation Analyst (CVA) and Accredited Valuation Analyst (AVA) from the National Association of Certified Valuation Analysts.  The Accredited Business Valuation (ABV) credential is awarded to CPAs under very similar requirements and is issued by the American Institute of Certified Public Accountants.

It is important that the team you choose possesses the technical and industry specific knowledge and experience to serve you with confidence.  With ongoing professional education and continued hands-on experience, the Business Valuation Team at MMB is ready to meet your challenges and exceed your expectations.

MMB provides Business Valuation Services for many situations including:

• Purchases or sale of closely held business or business interest
• Buy/sell agreements
• Financial restructuring & recapitalization
• Small Business Association loans
• Succession Planning
• Stock options
• Estate planning & taxation
• Gift taxes
• Litigation support
• Employee stock option plans (ESOP)
• Goodwill determinations under ASC 05 (formerly SFAS 141R): financial reporting asset purchase price allocation
• Goodwill impairment testing & analysis under ASC 350 (formerly SFAS 142)
• Shareholder disputes

Our Professionals

Mengel, Metzger, Barr & Co. LLP has three offices (Rochester, Elmira, Hornell) and each one is devoted to the communities in which they serve. Guided by core values of integrity, professionalism, independence, and service for over 35 years, we have provided quality service and leadership through active involvement of our most experienced professionals.

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