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Valuing Earn-outs and Other Performance Based Contracts

 Valuing Earn-outs and Other Performance Based Contracts
CPE Credit

Program Type: VideoCast (Audio,Video, PPT Presentation)
Program Level: Advanced
Prerequisites: Good knowledge of topic and experience in the field.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: Two (2) Hours
Fields of Study: Accounting
Item Number: 16PBVLVG1206C
Shipping Weight: 0lbs. 0oz.
Price: $110.00
Program Description

Several collateral contracts and documents around a merger or acquisition contain provisions that add to the distinctions between price, value, and proceeds. For tax and financial statement purposes, the allocation of value between such contracts has become a necessity and this is where the valuation expert earns their reputation—or not. Complex contracts will be discussed in the context of valuing them, and understanding how proceeds and price may have little relationship to value.

Learning Objectives:

After completing this webinar, attendees will be able to:

- Analyze complex transaction documents through the lens of what they say about the value of the transaction
- Differentiate between price, value, and proceeds
- Apply basic valuation principles to contract language

Who Should Attend

Financial professionals


Chris Hamilton, CPA, CFE, CVA
Mr. Chris Hamilton is a principal of Arxis Financial, Inc., Arxis Technology, Inc., and Arxis Wealth Management, LLC. These firms are involved in tax and accounting consulting, business valuation, litigation consulting, technology consulting, and financial planning/asset management. The firms are located in Simi Valley, California, with satellite offices in Orange County, California; Phoenix, Arizona; and Chicago, Illinois. Mr. Hamilton is a Certified Public Accountant, Certified Fraud Examiner, and a Certified Valuation Analyst®. Most of his professional time is spent in the areas of business valuation, forensic accounting, and litigation related engagements. He has served as an expert in civil, criminal, probate, and family court matters.
Mr. Hamilton has presented courses at national conferences, training institutes, and seminars around the country. He is regularly asked by civic and business groups to speak on a variety of topics related to his experience and expertise. He is a past recipient of the National Association of Certified Valuators and Analysts™ (NACVA®) Circle of Light award for teaching excellence.

Mr. Hamilton has published valuation related articles in several publications including The Forensic Examiner; Los Angeles Lawyer; The Value Examiner®; Valuation Strategies; and the Journal of Forensic Accounting. Additionally, he wrote the course material for NACVA titled: Capitalization/Discount Rates: Assessing the Alternatives and Advanced Case Law Update, and has co-authored several courses for NACVA. Mr. Hamilton is also the co-author of Financial Valuation—Application and Models.