Business Valuation and Buy-Sell Review



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Transcription:

Generating SALES with a Business Valuation and Buy-Sell Review Will Heidbreder, JD, MBA, CPA, CLU National Advanced Solutions Consultant *JD is an educational degree and the holder does not provide legal services behalf of Principal Financial Group.

The Challenge for Small Business Unstable Economic conditions Business Values have changed Business Needs have changed Financial Gaps may have appeared Tax and Regulatory changes Family and Personnel change Bottom Line: the owner s buy-sell plan may be out-of-date

The Opportunity For YOU Business Owners have the need Many have the ability to pay The Principal Financial Group can help and it s free to you, your reps and their clients!

Why Business Owner and Executive Solutions? Solid Close Rate. Average is 25 to 30% close rate. Some experienced advisors have 100% close rate. More Life Policies per Case. Average 2 to 3 policies per buy-sell case. Larger Life Premiums per Case. Buy-Sell - $11,800 Key Person - $12,000 Executive Bonus - $17,000 Select Rewards - $14,300

What Is an Informal Business Valuation? The Principal creates customized reports based on a review of the documents you provide. We provide a complimentary informal business valuation using five commonly used valuation methods. A Starting Point for discussions with tax and legal advisors To identify issues or Confirm the agreement meets current objectives

What Is a Buy-Sell Review? The Principal creates customized reports based on a review of the documents you provide. Report includes: Highlights of your existing buy-sell agreement. Gives our recommendations based on your business needs. Review also includes a summary of your current funding and options to help meet your business needs. We believe that adequate funding of the buy-sell agreement is the key to its success.

Sales Opportunities Buy-Sell Existing Buy-Sell Plans New Buy-Sell Plans Single Owner Businesses Business Protection Key Person Loan Protection Exit Planning Selling the Business Additional Family Protection

Sales Opportunities Retirement Bonus Plans Investment of Sales Proceeds IRAs Qualified Plans Estate Planning Estate Equalization ILITs

Case Study #1 Facts Construction Company in Maine (3 related entities) 2 Owners Broker requested an informal valuation and a buy sell review Discovered buy sell was at book value with deductions and not all entities had an executed buy sell agreement. Each owner had $1,000,000 of term that they owned on themselves.

Case Study #1 Recommendations/Results Advanced Solutions case notes to Broker: Confirm all agreements are executed and in force. Inadequate amount of life insurance. $1M vs. $3.250M. No DI. Business sold at book value minus offsets Consider FMV sales price. Owner should consider an S-Corp Bonus to compliment current 401k. Because of company value, consider Estate Tax Analysis. Results: Meeting with both partners, not all agreements executed. Attorney fixing. Did not know book value sales price. Never wanted that. Attorney fixing. Currently underwriting for more life insurance and new disability insurance based on informal valuation. Owner interested in S-Corp Bonus currently proposing. Broker taking over $4M 401k that wasn t even discussed in first meeting.

Case Study #2 Facts Petroleum Distribution Company in TX 1 owner Broker requested Informal Valuation to assist owner in planning. Very successful and quickly growing company. Recently secured a long term distribution agreement with a large refinery.

Case Study #2 Recommendations/Results Advanced Solutions case notes to Broker: Closely held company. Discuss intended succession plan with owner. Consider unilateral buy-sell using Select Buy-Out Plan. High value for a closely held company. Discuss Estate planning and offer Estate Tax Analysis. Owner should consider an Executive Bonus for key employees to compliment current safe harbor 401k. Results: Meeting with owner. Interested in Estate Tax Analysis. Gathering information. Interested in Select Reward for two key employees to take over business. Interested in Executive Bonus for key employees currently proposing.

Case Study #3 Facts Logistics Company in CT 4 owners (G2 s wife and 3 kids) Broker requested an informal business valuation. G2 recently passed away and wife interested in value of business. All 3 siblings involved in business. Some more than others. Parents want to keep the 3 rd Generation business in the family.

Case Study #3 Recommendations/Results Advanced Solutions case notes to Broker: Consider an Estate Tax Analysis on G2 s wife. Asset growing inside estate. Analyze/illustrate insurance and gifting to assist with efficient estate transfer. Consider a Business Continuation Proposal among the siblings to assure company remains in the family. Illustrating $5M of UL on each. Results: Meeting with G2 s son (CEO) Interested in buy-sell between siblings. Gathering additional information for detailed proposal. Meeting with family attorney to discuss estate planning for G2 s wife. Concerned about the growing asset in G2 s estate. Discussions of life insurance.

Buy-Sell Review: The Process Collect Documents Review the Customized Report Discuss and Review Highlights and Recommendations with: The Business Owner Tax and Legal Advisors COLLECT AND PROVIDE: AGREEMENTS ENTITY TYPE OWNERS FINANCIALS INSURANCE OTHER MATERIALS

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While this communication may be used to promote or market a transaction or an idea that is discussed in the publication, it is intended to provide general information about the subject matter covered and is provided with the understanding that The Principal is not rendering legal, accounting, or tax advice. It is not a marketed opinion and may not be used to avoid penalties under the Internal Revenue Code. You should consult with appropriate counsel or other advisors on all matters pertaining to legal, tax, or accounting obligations and requirements. Insurance products from the Principal Financial Group (The Principal ) are issued by Principal National Life Insurance Company (except in New York) and Principal Life Insurance Company. Principal National and Principal Life are members of the Principal Financial Group, Des Moines, IA 50392. No part of this presentation may be reproduced or used in any form or by any means, electronic or mechanical, including photocopying or recording, or by any information storage and retrieval system, without prior written permission from the Principal Financial Group. Copyright 2009 Principal Financial Services, Inc. #1107022011