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Business Valuations


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Understanding the value of your business is vital for strategic planning, mergers and acquisitions, and change in ownership. Since valuations are required at very critical points in your personal or business life, it is important to utilize professionals who understand your needs. SEK’s business valuation professionals are experienced at applying proven and accepted valuation methods and technique, having provided formal valuations for hundreds of businesses of all sizes.


We tailor the report and information to each client’s situation while adhering to industry accepted guidelines. Our professionals have performed valuations for many purposes, including:

  • Personal goodwill valuations
  • Estate and gift valuations
  • Family limited partnership valuations
  • Marital dissolution
  • Partner/shareholder agreements or disputes
  • Business succession planning
  • Litigation support
  • Purchase or sale of a business


  • Experience in performing valuations for a variety of business clients
  • Industry accepted methodology by adhering to the standards of the National Association of Certified Valuation Analysts (NACVA) and the American Institute of CPAs (AICPA).
  • Individualized valuations to fit each client’s unique situation


Jacob H. Kaufman, CPA, CVA, Chambersburg
William F. Fritts, II, CPA, CVA, Hagerstown
David L. Maaskant, CPA, CVA, Carlisle
Jack P. Lantzy, CPA, CVA, Hagerstown

Information provided on the World Wide Web by Smith Elliott Kearns & Company, LLC is intended for reference only. The information contained herein is designed solely to provide guidance to the reader, and is not intended to be a substitute for the reader seeking personalized professional advice based on specific factual situations. Information on this web site does NOT constitute professional accounting, tax or legal advice and should not be interpreted as such. Although Smith Elliott Kearns & Company, LLC has made every reasonable effort to ensure that the information provided is accurate, Smith Elliott Kearns & Company, LLC, and its members, managers and staff, make no warranties, expressed or implied, on the information provided on this web site. The reader accepts the information as is and assumes all responsibility for the use of such information. All information contained on this web site is protected by copyright and may not be reproduced in any form without the expressed, written consent of Smith Elliott Kearns & Company, LLC. All rights are reserved.