When a business or an ownership interest sits at the center of a legal dispute, the question driving the case is almost always the same: what is it actually worth? The answer needs to hold up under scrutiny — from opposing counsel, from the court, and from the standards to which the valuation profession is held. A credible, well-documented business appraisal can be the difference between a defensible position and a costly one.
Sun Business Valuations provides certified, independent appraisals and litigation support for attorneys, business owners, and shareholders across the United States. We are engaged either as the valuation expert for one party or jointly retained by both parties working toward an equitable resolution. Whatever the matter, our role is to deliver an accredited, third-party valuation supported by well-documented valuation methods that strengthens the credibility of your case.
Litigation Matters That Require a Business Valuation
The need for a business appraisal arises across a wide range of disputes. Sun has experience supporting matters including:
- Shareholder and partnership disputes — often the most common litigation scenario we handle, where a disagreement between partners escalates into a legal matter and frequently results in one partner buying out the other.
- Dissenting and minority shareholder / fair value matters — determining the fair value of an ownership interest when shareholders disagree.
- Economic damages and lost profits — for example, quantifying losses when a business is harmed or destroyed, and the responsible party is being pursued for damages.
- Breach of contract — establishing the financial impact tied to a contract dispute.
- Marital dissolution and domestic relations — valuing a business as a marital asset in divorce proceedings.
- Estate and gift tax disputes — including valuation matters that become contested before tax authorities.
- Disputes over the sale of a business — where the value attributed to a transaction is challenged.
If your matter falls outside this list, it is still worth a conversation. We're comfortable taking on matters that fall outside the typical list.
Why Engaging a Valuation Expert Early Matters
One of the most valuable things we tell attorneys and their clients is this: the sooner you bring a valuation expert into a matter, the better positioned you are.
When we are engaged during the discovery period, we can help counsel ask the right questions and frame precise document requests. This is the kind of targeted information gathering that strengthens a case and supports a more defensible appraisal. Early involvement can also inform depositions and shape the analysis before positions harden. Waiting until the eve of trial limits what any expert can do; while we do occasionally produce rough, expedited analyses on short notice, the most thorough and persuasive work happens when there is time to do it right.
In many engagements, our involvement begins even earlier. We are sometimes retained to value a business in a partnership dispute before any lawsuit exists. If the matter later escalates into litigation, our prior work provides continuity and a head start: we already understand the company and the issues.
Who Retains Us
Engagements come to us through different channels. Sometimes the business owner or a party to the lawsuit reaches out directly. Often, an attorney is closely involved in selecting and vetting the appraiser, and in some cases, counsel signs the engagement letter directly, a step that can help preserve attorney-client privilege. We work fluidly with both attorneys and their clients, adapting to whatever structure best serves the matter.
Comprehensive Litigation Support Services
Sun is more than a report provider. We function as a litigation partner, supporting your matter from initial analysis through testimony. Our litigation services include:
Defensible Valuation Reports
A professionally prepared appraisal grounded in recognized methodology and clear documentation. Our conclusions are presented and fully explained, conform to IRS Revenue Ruling 59-60 where applicable, and are built to withstand challenge. As a certified, accredited business valuation firm, we stand behind our conclusions.
Expert Witness Testimony
Our professionals have extensive experience testifying as expert witnesses. When testimony can be provided remotely, we offer it at no additional cost, a benefit we have not seen matched elsewhere in the industry.
Rebuttal and Critique of Opposing Reports
A distinct and frequently requested service is our detailed review and critique of valuations prepared by other experts. We work closely with you to understand your concerns, then produce a written critique that identifies deficiencies, miscalculations, and deviations from professional standards. Where appropriate, we go a step further and recalculate the opposing expert's implied value after correcting for the errors or unreasonable assumptions we identify.
Cross-Examination Support
Attorneys are not appraisers — and they shouldn't have to be. We help counsel develop targeted cross-examination questions that can be used in depositions or at trial to probe the weaknesses in an opposing expert's analysis.
Credentials That Stand Up in Court
In litigation, the credibility of your valuation expert is inseparable from the credibility of the valuation. Sun's professionals bring credentials and standards that courts, opposing counsel, and regulatory bodies recognize:
- Certified Valuation Analyst (CVA) credentials through the National Association of Certified Valuation Analysts (NACVA)
- Accreditation through the American Society of Appraisers (ASA)
- Long-time membership in the Institute of Business Appraisers (IBA)
- Reports prepared in compliance with USPAP (Uniform Standards of Professional Appraisal Practice) when required
- Business appraisals that conform to IRS Revenue Ruling 59-60 where applicable
- Conclusions accepted by respected accounting firms and proven to withstand legal scrutiny
Experience in Action
Sun has performed thousands of valuations across a wide array of industries, and our litigation experience runs deep. In one representative engagement, we were brought in on a partnership dispute involving four equal shareholders with no buy-sell agreement in place. Our independent, third-party valuation gave the feuding parties a credible foundation to negotiate from — and ultimately enabled an amicable buyout rather than a prolonged legal battle. A neutral, defensible business appraisal often does exactly this: it replaces conflict with a shared set of facts.
Ready To Discuss Your Business Valuation Needs?
Whether you are an attorney seeking a credible valuation expert or a business owner facing a dispute, the right time to engage Sun is now — early involvement consistently produces stronger outcomes.
To discuss your situation and receive information about the business valuation process, time frame, and cost, please call Stephen Goldberg, Managing Partner, at 800.232.0180, or complete this form and we will get back to you shortly.