Buy‑sell agreements are an important consideration in many valuation engagements, requiring careful analysis to avoid misaligned assumptions, unintended standards of value, and defensibility challenges—such as when an agreement specifies a non‑FMV standard or restricts discounts that would otherwise be applied. This tool will assist:
Experienced practitioners
Identifies agreement terms affecting scope, standard and level of value, discounts, and methodology
Promotes consistent application of professional judgment across engagements
Reduces dispute, tax, and defensibility risk under scrutiny
Entry‑level professionals
Clarifies how contractual