布莱恩Bornino CPA/ABV | Business valuation | Columbus CPA Firm-sbf888手机版胜博发

布莱恩·D. Bornino, CPA/ABV, CFA, CBA

主任估值 & 财务意见服务
bbornino@businessportal.thewholesoystory.com
(614) 947-5212

Mr. Bornino是sbf88胜博发手机版咨询公司估值和金融意见业务总监和国家业务负责人. Mr. Bornino的业务重点是协助企业主进行所有权转移规划和执行, 擅长估值咨询和员工持股咨询.

评估咨询经验
布莱恩25年以上的经验包括3,涉及私人控股和上市公司的商业和商业利益，包括国内和国际. Mr. Bornino的主要专业领域包括ESOP咨询, 合并和收购, 股东事务, 所有权转移计划, 遗产及赠与税, 公平的意见, 公允价值计量(e.g., 购买价格分配, 商誉减值测试, 基于股权的薪酬), 私人事务, 破产和重组, buy-sell协议, 限制性股票的看法, 上市前的计划, 股东纠纷, 和其他税, 诉讼, 该行和重要.

雇员股票拥有咨询经验
Brian在国家ESOP社区中活跃了25年以上，并参与了1,000+员工持股咨询和估值业务. 员工持股计划服务包括员工持股计划可行性研究, 最初的ESOP的估值, ESOP实施咨询, 交易咨询和构建(公司方和托管方代表), 年度ESOP的估值, 公平和偿付能力意见, ESOP估值报告审查, 员工持股争议咨询咨询, 和雇员持股计划受托人咨询.

Mr. Bornino目前任职于ESOP协会俄亥俄州/肯塔基分会的执行委员会，也是ESOP意识委员会的主席和成员委员会的成员. 他是ESOP协会会员招聘奖的得主，因为他的工作支持员工持股计划.

目前在sbf88胜博发手机版的角色
Mr. Bornino已经领导sbf88胜博发手机版的估值和ESOP咨询业务超过16年, 帮助将该业务从少数个人发展为全国性的业务，拥有15名以上的专业估值人员，每年为全国客户提供250+的估值和ESOP咨询服务.

Pre-sbf88胜博发手机版经验
在2005年加入sbf88胜博发手机版之前, Brian曾在多个区域和国家评估实践中担任领导职务. 在搬到哥伦布之前，Brian担任Stout Risius Ross, 公司 .的董事., 在那里他共同创立了公司的克利夫兰办事处, 在公司的全国商业评估指导委员会任职, 管理一群估值分析师和经理, 几乎参与了该公司克利夫兰办公室的每一项估值工作. 在加入Stout Risius Ross公司之前.他是KeyBank估值服务部门的副总裁.

思想领导
Mr. Bornino是国内公认的估值、金融和ESOP行业的思想领袖. 他经常在包括企业成长协会(企业成长协会)在内的组织中就这些主题发表演讲, ESOP协会, 国家员工所有制中心, 俄亥俄州员工所有制中心, 管理会计师学会, 及各种注册会计师协会, 律师协会, 遗产规划委员会及其他专业团体及教育机构.

BDO联盟
16年以上, 他曾担任BDO美国联盟(BDO联盟 USA)内来自全国各地公司的估值专业团队的主席. 作为这个团队的领导者，李先生. Bornino领导电话会议和研讨会，会员公司讨论与估值相关的技术和实践管理问题.

教育

凯斯西储大学-工商管理硕士，金融和经济
俄亥俄大学- B.S.、工商管理、财务和会计

专业认证

CPA/ABV -注册会计师，认可商业估值
CFA -特许金融分析师
CBA -注册商业评估师

协会和会员

ESOP协会
国家员工所有制中心
俄亥俄州员工所有制中心
企业成长协会
哥伦布遗产规划委员会
CFA协会
哥伦布协会
美国注册会计师协会
俄亥俄注册会计师协会
商业评估师协会
评估事宜专责小组

演讲

“12月31日至21日的员工持股估值将如何??”; Great Lakes Conference of the ESOP协会; Sandusky; OH; 9/28/21
“Is an ESOP Right for Your Company”; sbf88胜博发手机版 Webinar; 9/22/21
“esop计划: A Savvy Business Succession Strategy”; Conway Center for Family Business Webinar; 8/4/21
“你12/31/20的员工持股估值将会如何??”; 35^th Annual 俄亥俄州员工所有制中心 Conference (webinar); 5/5/21
“esop计划: An Introduction”; sbf88胜博发手机版 Webinar; 4/6/21
“esop计划 in the Construction Industry”; Presented to a group of CPA firms (webinar); 3/25/21
“Hot Topics for 12/31/20 ESOP 估值s”; 俄亥俄州员工所有制中心 (webinar); 3/10/21
“Assessing the Feasibility of an ESOP”; sbf88胜博发手机版 Webinar; 2/23/21
“esop计划: An Ownership Model for High-Performing Companies”; sbf88胜博发手机版 Webinar; 2/2/21
“esop计划 & Contractors: ‘Building’ an Ideal Succession Plan”; sbf88胜博发手机版 Webinar; 6/25/20
esop计划:传统管理模式的替代&A Transactions”; sbf88胜博发手机版 Webinar; 6/17/20
“esop计划 in the A/E Industry: ‘Engineering’ a Better Ownership Model; 6/10/20
“How an ESOP Can Help Your Company Emerge from the COVID-19 Crisis”; sbf88胜博发手机版 Webinar; 6/4/20
“Analyzing the 估值 Issues in Recent DOL Lawsuits”; 国家员工所有制中心 National Conference (virtual); 4/22/20
“Internal Trustee Checklist for ESOP 估值s”; 5th Annual Great Lakes Conference of the ESOP协会; Sandusky, OH; 10/17/19
“Assessing the Feasibility of an ESOP”; 33rd Annual 俄亥俄州员工所有制中心; Akron, OH; 4/25/19
“Analyzing the 估值 Issues in Recent ESOP Lawsuits”; Michigan Chapter of the ESOP协会 Annual Spring Conference; Lansing, MI; 4/17/19
“Analyzing the 估值 Issues in Recent ESOP Lawsuits”; 国家员工所有制中心 National Conference; Pittsburgh, PA; 4/10/19
“How do Successful ESOP Companies Build Financial Projections”; Ohio/Kentucky Chapter of the ESOP协会; Columbus, OH; 3/21/19
“Assessing the Feasibility of an ESOP”; 4th Annual Great Lakes Conference of the ESOP协会; Sandusky, OH; 10/18/18
“Walking a Tightrope: The Use of an Internal ESOP Trustee in 2018”; 32nd Annual 俄亥俄州员工所有制中心; Akron, OH; 4/27/18
“Analyzing the 估值 Issues in Recent ESOP Lawsuits”; 国家员工所有制中心 National Conference; Atlanta, GA; 4/19/18
“esop计划 and 税 Reform: The 估值 Impact for ESOP Companies”; Michigan Chapter of the ESOP协会 Annual Spring Conference; Lansing, MI; 4/11/18
“Analyzing the New DOL Process Agreements for ESOP Transactions”; Ohio/Kentucky Chapter of the ESOP协会; Columbus, OH; 3/21/18
“估值 Case Studies”; Columbus Estate Planning Council; Columbus, OH;
“Analyzing the 估值 Issues in Recent ESOP Lawsuits”; 3rd Annual Great Lakes Conference of the ESOP协会; Sandusky, OH; 10/19/17
“esop计划: A 税-Advantaged Business Succession Planning Vehicle”; Seminar co-presented with Porter Wright; Columbus, OH; 9/27/17
“Helping Your Clients Evaluate and Establish esop计划”; Johnson Investment Counsel; 辛辛那提, OH; 8/25/17
“esop计划: The Basics and Recent Developments”; Worthington Estate Planning Council; Worthington, OH; 8/16/17
“Repurchase Obligation and ESOP 估值s”; 31st Annual Ohio Employee Ownership Conference; Akron, OH; 4/28/17
“ESOP Protection Trusts”; 国家员工所有制中心 National Conference; Denver, CO; 4/5/17
“Advanced Topics in ESOP 估值s”; Ohio/Kentucky Chapter of the ESOP协会; Columbus, OH; 3/23/17
“Projections: Why they are Critical in ESOP 估值s”; Indiana Chapter of the ESOP协会; Indianapolis, IN; 3/7/17
“How to Effectively Communicate ESOP 估值s to Employees”; Webinar by 俄亥俄州员工所有制中心; 2/22/17
“Sell-Side 咨询服务: A Savvy Way to Excel in the ESOP Market”; Business 估值资源 Webinar; 11/30/16
“ESOP Companies Making Acquisitions: A Panel Discussion”; 2nd Annual Great Lakes Regional ESOP Conference; Sandusky, OH; 10/21/16
“Building a Successful Business 估值 Practice within a CPA Firm”; BDO联盟 Firm 12th Annual 估值 Caucus; Cleveland, OH; 10/18/16
“Helping Your Clients with ESOP Transactions”; Presented to Mengel Metzger Barr & Co., CPAs; Rochester, NY; 10/4/16
“Helping Your Clients with ESOP Transactions”; Presented to Skoda Minotti & Co., CPAs; Cleveland, OH; 10/3/16
“Building a Successful Business 估值 Practice within a CPA Firm”; Ohio Society of CPAs Cleveland Accounting Show; Cleveland, OH; 11/9/16
“Building a Successful Business 估值 Practice within a CPA Firm”; Ohio Society of CPAs 辛辛那提 Accounting Show; 辛辛那提, OH; 9/20/16
“Workshop to Explore the Advantages of esop计划”; Columbus Catholic Foundation; Columbus, OH; 6/14/16
“估值: The Centerpiece of Any Ownership Transition Strategy”; OSCPA Dayton Accounting Show; Dayton, OH; 5/18/16
“ABCs of esop计划 for Employees”; 俄亥俄州员工所有制中心 Annual Conference; Akron, OH; 4/29/16
“DOL Compliance Issues with ESOP 估值s”; 国家员工所有制中心 Annual Conference; Minneapolis, MN; 4/13/16
“Guideline Public Company Method”; BDO联盟 Firm 11th Annual 估值 Caucus; Youngstown, OH; 10/20/15
“Projections: How They Impact ESOP 估值s and Why They are Critical”; ESOP协会s 1st Annual Great Lakes Regional Conference; Sandusky, OH; 10/7/15
“Selling Your Company to an ESOP”; 29th Annual 俄亥俄州员工所有制中心 Conference; Akron, OH; 4/29/15
“Getting Your ESOP Off to a Good Start: Tips for New esop计划”; Ohio/Kentucky Chapter of the ESOP协会 Annual Spring Conference; Columbus, OH; 3/18/15
“Dispelling 10 Myths about the Value of Your Business”; sbf88胜博发手机版uarterly Seminar; Columbus, OH; 10/28/14
“雇员股票拥有咨询服务 for CPA Firm-Based 估值 Practices”; 10th Annual BDO联盟 USA Firm 估值 Caucus; Columbus, OH; 10/21/14
“The GreatBanc Settlement”; Ohio/Kentucky Chapter of the ESOP协会 25th Annual Fall Conference; Columbus, OH; 10/16/14
“Fair Value Accounting: When are 估值s Required and How to Audit Them”; Ohio Society of CPAs On-Demand Webinar; 8/6/14
《sbf88胜博发手机版》 & “收购”:风险管理协会午餐俄亥俄中部分会 & Learn; 5/21/14
“ABCs of esop计划 for Employee Owners”; 28th Annual 俄亥俄州员工所有制中心 Conference; Akron, OH; 4/24/13
“ESOP 估值s: The Basics and Beyond”; Ohio Society of CPAs On-Demand Webinar; 4/17/14
“ESOP Companies Making Acquisitions: A Panel Discussion”; Ohio/Kentucky Chapter of the ESOP协会 Annual Spring Conference; Columbus, OH; 3/19/14
“ESOP 估值s: The Basics and Beyond”; AICPA 2013 National 估值服务 Conference; Las Vegas, NV; 11/10/13
“Common Mistakes in Buying Companies”; sbf88胜博发手机版咨询 LLC; Columbus, OH; 10/16/13
《sbf888手机版胜博发》, 性能, and Succession Planning”; sbf88胜博发手机版咨询 LLC; Columbus, OH; 10/11/13
“Ohio ESOP Index”; Ohio/Kentucky Chapter of the ESOP协会 24th Annual Fall Conference; Columbus, OH; 10/10/13
“Fair Value Accounting: What a Valuator Needs to Know”; Ohio Society of CPAs 2013 Business 估值 Conference; Columbus, OH; 9/27/13
“The Business 估值 Industry”; Ohio University Student Equity Management Group; Athens, OH; 9/13/13
“鸡蛋 & esop计划: A Breakfast Workshop to Explore the Advantages of esop计划”; sbf88胜博发手机版咨询 LLC; Columbus, OH; 5/23/13
“ESOP估值:基础知识 & Beyond”; 国家员工所有制中心 Annual Employee Ownership Conference; Seattle, WA; 4/27/13
"评估顾问在员工持股交易中的角色 & the Impact of Transactions on ESOP 估值”; 27th Annual 俄亥俄州员工所有制中心 Conference; Akron, OH; 4/19/13
“Helping Employees Understand ESOP 估值s”; Ohio/Kentucky Chapter of the ESOP协会 Annual Spring Conference; Columbus, OH; 3/20/13
“A How-to Guide to Intellectual Property 估值”; Columbus Intellectual Property Association; Columbus, OH; 12/13/12
“以M为单位的战略企业估值”&A Transaction”; 企业成长协会, Columbus Chapter; Columbus, OH; 10/11/12
回购义务如何影响ESOP估值?”; Ohio/Kentucky Chapter of the ESOP协会 23rd Annual Fall Conference; Columbus, OH; 10/4/12
回购义务如何影响ESOP估值?”; ESOP协会 11th Annual Tri-状态 Conference; Louisville, KY; 8/29/12
“esop计划 in Mergers and Acquisitions”; 国家员工所有制中心 Annual Employee Ownership Conference; Minneapolis, MN; 4/26/12
“Understanding Your ESOP Individual Account 状态ment”; 26th Annual 俄亥俄州员工所有制中心 Conference; Akron, OH; 4/20/12
“esop计划: A Savvy Business Succession Planning Strategy”; sbf88胜博发手机版咨询 LLC; Columbus, OH; 3/22/12
“将员工持股作为收购工具 & Second-Stage Transactions”; Ohio/Kentucky Chapter of the ESOP协会 Annual Spring Conference; Columbus, OH; 3/21/12
“Don’t Do THAT with Your ESOP”; Indiana Chapter of the ESOP协会 2012 Roundtables and Round Ball Event; Indianapolis, IN; 3/09/12
“Succession Planning and Buy-Sell Agreements: Address Now or Distress Later”; sbf88胜博发手机版咨询 LLC; Columbus, OH; 12/09/11
“Succession Planning and Buy-Sell Agreements: Address Now or Distress Later”; Columbus Catholic Foundation Annual Estate Planning Conference; Columbus, OH; 11/4/11
“我的员工持股正在成熟……这会对我产生什么影响??”; Ohio/Kentucky Chapter of the ESOP协会 Fall Spring Conference; Columbus, OH; 10/6/11
“玩M&A Field: 估值 Issues”; M&A Symposium; Columbus, OH; 10/4/11
“Understanding ESOP 估值s and Communicating them to Employees”; ESOP协会 10th Annual Tri-状态 Conference; Louisville, KY; 8/30/11
“估值s in Buy/Sell Agreements for Private Companies and Businesses”; Strafford Publications, 公司.; Online Webinar; 6/22/11
“Succession Planning and Buy-Sell Agreements: Address Now or Distress Later”; sbf88胜博发手机版咨询 LLC; Indianapolis, IN; 5/11/11
《sbf888手机版胜博发》, 税, esop计划, and Financial Reporting”; 2011 BDO联盟 USA National Conference; Las Vegas, NV; 5/3/11
“Financing ESOP Transactions”; 25th Annual 俄亥俄州员工所有制中心 Conference; Akron, OH; 4/29/11
“Current 估值 Methods”; 2010 BDO联盟 USA National Conference; Las Vegas, NV; 4/27/11
“ESOP Sustainability in Mid-Life and Beyond”; 国家员工所有制中心 Annual Employee Ownership Conference; Denver, CO; 4/13/11
“估值 and Corporate Governance Issues in ESOP Companies”; Ohio/Kentucky Chapter of the ESOP协会 Annual Spring Conference; Columbus, OH; 3/16/11
“公司reasing the Value of Your Business”; sbf88胜博发手机版 Redbank Executive Breakfast Series; Columbus, OH; 2/25/11
“Succession Planning and Buy-Sell Agreements: Address Now or Distress Later”; sbf88胜博发手机版咨询 LLC; Columbus, OH; 12/10/10
“M的估值&A Transactions”; Ohio Society of CPAs Private Company Conference; Columbus, OH; 11/17/10
“购买价格分配, 无形资产估值, and Impairment Testing”; BDO联盟 USA Ohio Valley Regional 估值 Team, 6th Annual 估值 Caucus; Columbus, OH; 10/27/10
“IRC 409 (A) & ASC 718/SFAS 123R 估值s”; BDO联盟 USA Ohio Valley Regional 估值 Team, 6th Annual 估值 Caucus; Columbus, OH; 10/27/10
“Hot Topics with 估值s”; sbf88胜博发手机版uarterly Seminar Series; Columbus, OH; 10/12/10
“The ABCs of esop计划”; Ohio/Kentucky Chapter of the ESOP协会’s 21st Annual Fall Conference; Columbus, OH; 10/7/10
“Ask the Experts ESOP Panel”; Ohio/Kentucky Chapter of the ESOP协会’s 21st Annual Fall Conference; Columbus, OH; 10/7/10
“业务估值 Boot Camp”; sbf88胜博发手机版 Goelzer 估值服务; Indianapolis, IN; 9/30/10
“How Employee Owners Can Help Raise Stock Value”; Ohio/Kentucky/Indiana Chapters of the ESOP协会, 9th Annual Tri-状态 ESOP Conference; Louisville, KY; 8/31/10
“Ask the Experts ESOP Panel”; Michigan/Indiana Chapter of the ESOP协会’s Annual Michigan Conference; Bristol, IN; 6/22/10
“Detecting 估值 Issues: A Fiduciary’s Perspective”; Ohio/Kentucky Chapter of the ESOP协会 Annual Spring Conference; Columbus, OH; 3/16/10
“esop计划: A Savvy Business Succession Planning Strategy”; Columbus Estate Planning Council; Columbus, OH; 3/10/10
“业务估值 Boot Camp”; sbf88胜博发手机版 Goelzer 估值服务; Indianapolis, IN; 12/10/09
“估值s for Financial Reporting”; National Association of Certified 估值 Analysts Ohio Chapter Seminar; Columbus, OH; 12/5/09
“Market Approach”; National Association of Certified 估值 Analysts Ohio Chapter Seminar; Columbus, OH; 12/5/09
《esop计划:大家都在议论些什么??”; sbf88胜博发手机版 Goelzer 估值服务; Indianapolis, IN; 11/17/09
“The Importance of Using Multiple 估值 Methods”; BDO联盟 USA Ohio Valley Regional 估值 Team, 5th Annual 估值 Caucus; Cleveland, OH; 10/21/09
“Managing Cash Flow Demands in a Challenging Economy”; Ohio/Kentucky/Indiana Chapters of the ESOP协会, 8th Annual Tri-状态 ESOP Conference; Louisville, KY; 8/19/09
“Formula 409(A): Time to Clean Up 估值s for Deferred Compensation Plans”; 辛辛那提 Bar Association, Employee Benefits Committee; 辛辛那提, OH; 8/13/09
“ESOP Sustainability: Repurchase and 估值 Issues”; Ohio/Kentucky Chapter of the ESOP协会 Annual Spring Conference; Columbus, OH; 3/19/09
“Working Effectively with your ESOP Valuator”; 俄亥俄州员工所有制中心, ESOP Administrative Forum on ESOP Sustainability Issues; 辛辛那提, OH; 9/25/08
《esop计划:大家都在议论些什么??”; sbf88胜博发手机版咨询 LLC; Columbus, OH; 9/24/08
“Getting Ready for SFAS 141(R): Now the Fun Begins”; BDO联盟 USA Ohio Valley Regional 估值 Team, 4th Annual 估值 Caucus; Columbus, OH; 9/17/08
“现金流为王……但什么是现金流??”; BDO联盟 USA Ohio Valley Regional 估值 Team, 4th Annual 估值 Caucus; Columbus, OH; 9/17/08
“esop计划: The Best Kept Secret in Business Succession Planning”; Ohio Society of CPAs Webinar; Columbus, OH; 9/11/08
“Introduction to Business 估值”; Lorman 教育服务 seminar entitled Financial 状态ment Analysis; Cleveland, OH; 6/20/08
“Introduction to ESOP Appraisals”; National Association of Certified 估值 Analysts Ohio Chapter Seminar; Columbus, OH; 11/16/07
“并购估值 & Acquisitions”; National Association of Certified 估值 Analysts Ohio Chapter Seminar; Columbus, OH; 11/16/07
“esop计划: The Best Kept Secret in Business Succession Planning”; sbf88胜博发手机版咨询 LLC; 10/17/07
“估值s for Stock Options: IRC 409(A) and SFAS 123R”; BDO联盟 USA Ohio Valley Regional 估值 Team, 3rd Annual 估值 Caucus; Cleveland, OH; 9/25/07
“esop计划: The Best Kept Secret in Business Succession Planning”; Ohio Society of CPAs Webinar; 9/5/07
“Random Thoughts sbf88胜博发手机版 Business 估值”; Columbus Bar Association Estate & Gift 税 Committee; Columbus, OH; 9/4/07
“How to Value Your Business and Why It Might Be A Good Time to Sell”; Ohio Manufacturing Association Webinar; 7/10/07
“Enhancing the Value of Your Business”; Family Business Center of Central Ohio; Columbus, OH; 5/17/07
“esop计划: The Best Kept Secret in Business Succession Planning”; Ohio Society of CPAs Personal Financial Planning Committee; Columbus, OH; 5/1/07
“业务估值 & the Construction Industry”; Construction Financial Management Association; Columbus, OH; 3/20/07
“估值: The Cornerstone of Corporate Finance”; Capital Law School, Corporate Finance Class; Columbus, OH; 2/1/07
“Working Effectively with your ESOP Valuator”; 俄亥俄州员工所有制中心, ESOP Fiduciary and Administrative Forum; Kent, OH; 12/6/06
“esop计划: A Unique Business Exit Strategy”; Ohio Society of CPAs, Fall Conference for Corporate CPAs; Cleveland, OH; 11/17/06
“Purchase Price Allocation: Beyond the Basics”; Tri-状态 Business 估值 Roundtable; 辛辛那提, OH; 11/16/06
“估值 Issues with esop计划”; Hancock County Chamber of Commerce, esop计划: The Best Kept Secret in Succession Planning; Findlay, OH; 10/25/06
“Operating a Successful 估值 Practice”; BDO联盟 USA Ohio Valley Regional 估值 Team, 2nd Annual 估值 Caucus; Akron, OH; 9/18/06
“Common 估值 Issues and Errors”; BDO联盟 USA Ohio Valley Regional 估值 Team, 2nd Annual 估值 Caucus; Akron, OH; 9/18/06
“员工持股:它适合你的公司吗??”; sbf88胜博发手机版咨询 LLC; Columbus, OH; 8/2/06
“Working Effectively with your ESOP Valuator”; 俄亥俄州员工所有制中心, ESOP Fiduciary and Administrative Forum; 辛辛那提, OH; 5/25/06
“Qualified Appraisals of Business Interests for Charitable Contributions”; Central Ohio Planned Giving Council; Columbus, OH; 11/2/05
“How the IRS Measures the Value of Your Business”; Ohio Society of CPAs, CPAs in Industry Conference; Columbus, OH; 3/14/05
“估值: The Cornerstone of Corporate Finance”; Capital Law School, Corporate Finance Class; Columbus, OH; 2/5/05
“Critiquing a Business 估值: What Advisors Need to Know”; Columbus Estate Planning Group II; Columbus, OH; 11/10/04
“业务估值: Beyond the Basics”; Ohio Society of CPAs, Advanced Federal 税 Planning Symposium; Columbus, OH; 10/28/04
“Keys to a Defensible 估值”; Columbus Bar Association; Columbus, Ohio; 10/5/04
“房地产估价 & Succession Planning”; Ohio Society of CPAs, Personal Financial Planning Committee; Columbus, OH; 4/6/04

文章、出版物 & 媒体

“esop计划 Improve Employee Retention During COVID Crisis”; sbf88胜博发手机版; 7/20/20
“Recent Transactions Illustrate the Many Advantages of esop计划”; sbf88胜博发手机版 1/3/20
“DOL ESOP诉讼中估值问题的频率, 2012-2019, included as Appendix A in A Guide to DOL ESOP Investigations”; A Special Report from the 国家员工所有制中心; 2019
“Infoverity Owner Turns 咨询 Firm Over to His Staff Through ESOP”; interviewed and quoted in article written by Mark Williams; The Columbus Dispatch; 4/28/19
“What Business Owners Can Learn from Dublin-Based Infoverity Becoming 100%-ESOP Owned” sbf88胜博发手机版 Bottom Line; 2019
“PCOAB Cites Fair Value as a Continuing Problem Area in Audits”; sbf88胜博发手机版 Bottom Line; 1/18
“Should Your Company Elect FASB’s Private Company Alternative for Business Combinations”; sbf88胜博发手机版 Bottom Line; 1/16
“Valuing Early-Stage Companies and Equity-Based Compensation Units”; sbf88胜博发手机版估值 Observations; 9/14
“Innovative Ways for CPA 估值s to Crack the ESOP Market”; Business 估值 Update; May 2014 Edition
“你的A/E/C公司的价值是什么? Make Sure to Nail Down These Points”; sbf88胜博发手机版’s 估值 Observations; 2/14
“Transition Options: How to Determine if an ESOP is the Best Way to Transition Company Ownership”; Smart Business Columbus; 10/12
“思考 Ahead: The Critical Elements of Buy-Sell Agreements”; Smart Business Columbus; 9/11
“Normalization Adjustments and Their Effect on Business 估值”; sbf88胜博发手机版’s 估值 Observations; 9/11
新的商誉减值规则:纸面上不错，实践上不太好?”; sbf88胜博发手机版’s 估值 Observations; 6/11
“Seven Hidden Factors that Affect Company Values”; sbf88胜博发手机版’s 估值 Observations; 3/11
“Fair Value Checklist for Audit Season”; sbf88胜博发手机版’s 估值 Observations; 1/11
“Dispelling the Myths about esop计划”; sbf88胜博发手机版’s 估值 Observations; 11/10
IRC 409A和延迟补偿:你的公司符合要求吗?”; Columbus Advisor; 2/07
“Time to Update Your Buy-Sell Agreement”; Managing Your Financial Opportunities; 9/05
买卖协议:你的购买价格是一个隐约的噩梦吗?”; sbf88胜博发手机版’s 估值 Observations; 10/10
“esop计划: An Opportunity: 估值 is Key to Avoiding Problems When Creating An ESOP”; Smart Business Columbus; 8/10
“一个宝贵的遗产规划工具丢失了? Congress Threatens to Change GRAT Regulations”; sbf88胜博发手机版’s 估值 Observations; 7/10
“业务估值: Where One Appraisal Does Not Fit All”; sbf88胜博发手机版’s 估值 Observations; 2/10
“A New Plan: How to Take Advantage of New Opportunities in Estate Planning”; Smart Business Columbus; 11/09
“House Resolution 436 Makes Its Way to Ways and Means”; sbf88胜博发手机版’s 估值 Observations; 8/09
“Step Into Action: How to Plan for the Future”; Smart Business Columbus; 5/09
“Like-Kind Exchange Rules Now Apply to Intangible Assets”; sbf88胜博发手机版’s 估值 Observations; 5/09
“DOL Cracking Down on Private Equity Fair Value Estimates”; sbf88胜博发手机版’s 估值 Observations; 4/09
“The Seven Deadly Sins of ESOP 估值s”; sbf88胜博发手机版’s 估值 Observations; 3/09
“Goodwill Hunting: Improper Purchase Price Allocations Lead to Large Write-Downs”; sbf88胜博发手机版’s 估值 Observations; 2/09
“A GR(E)AT Time For a GRAT”; sbf88胜博发手机版’s 估值 Observations; 2/09
“Act Now: Window May Be Closing on 估值 Discounts”; Managing Your Financial Opportunities; 2/09
“再见, Goodwill: 2009 Promises to be Full of Impairment Charges”; sbf88胜博发手机版’s 估值 Observations; 1/09
“现在是时候了:做一个礼物!”; Managing Your Financial Opportunities; 4/08
“Study Shows Importance of Transaction Advisor”; Managing Your Financial Opportunities; 9/07
IRC 409A和延迟补偿:你的公司符合要求吗?”; Columbus Advisor; 2/07
“Time to Update Your Buy-Sell Agreement”; Managing Your Financial Opportunities; 9/05
“Despite ‘Noble’ Effort, 税 Court Overrules Estate’s 估值 of Privately Held Bank Stock”; H&M 估值 Alert; 2/05

布莱恩Bornino

布莱恩·D. Bornino, CPA/ABV, CFA, CBA

专业的生物

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