Business Consulting for. Greater Profitability
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1 Business Consulting for Greater Profitability
2 Consulting Services Consulting services are all the services DMJ provides outside of traditional Accounting, Auditing, and Tax. We hope these can be some of the most valuable services we provide. 2
3 Consulting Services Transactional Financing Accounting Personnel Ownership, Compensation, and Governance Internal Accounting Other Considerations 3
4 Transactional 1. Succession Planning and Exit Planning Exit planning is the overall process which explores all strategic options available to a business owner and includes succession planning and sales strategies. 4
5 Transactional 1. Succession Planning Succession and exit planning is a highly personal process. Failure to plan can typically result in fairness issues, paying additional income and estate taxes, creating uncertainty for stakeholders. 5
6 Transactional 1. A well-designed exit plan enables business owners and management to: Control the process and timing of their business exit Achieve their personal financial goals Maximize their company s value Facilitate their retirement Explore all available options for their exit Promote long-term growth and survival of their business Minimize taxes on the transfer or sale of their business 6
7 Transactional 2. Facilitation and Due Diligence on the Mergers & Acquisitions and Purchases Sales of Businesses What you need to learn from the letter of intent until closing Business Valuations Quality of Earnings Reports 7
8 Transactional Due Diligence Checklist for Purchase of a Business 8
9 Financing 3. Evaluating bank financing packages and terms; negotiating with banks on terms 4. Lease/Buy Decisions 9
10 Lease Buy Analysis Financing 10
11 Financing (cont d) Lease Buy Analysis #2 11
12 Financing (cont d) 5. Cost Segregation Studies 12
13 Financing 6. Ratio analysis and benchmarking to industry averages and trends 13
14 Financing Commercial & Heavy Construction Contractors 14
15 Accounting Personnel 7. Recruiting of CFOs/controllers and other accounting personnel 15
16 Accounting Personnel Bookkeeper Job Description 16
17 Accounting Personnel Bookkeeper Advertisement 17
18 Ownership, Compensation, and Governance 12. Partner/Shareholder Compensation Models and Executive Compensation Planning 13. Planning and Structuring Buyout of Shareholders and Partners 18
19 Ownership, Compensation, and Governance 14. Buy/Sell Agreements Reasons to have buy/sell agreements: 1.Restrictions on transferring shares or granting security interests over shares 2.Pre-emption rights and rights of first refusal in relation to any shares issued by the company 3.Minority shareholder protection provisions. 19
20 Ownership, Compensation, and Governance 14. Reasons to have buy/sell agreements: (cont d) Protecting the competitive interests of the company which may include: restrictions on a shareholder's ability to be involved in a competing business to the company restrictions on a shareholder's ability to poach key employees of the company key terms with suppliers or customers who are also shareholders 20
21 Ownership, Compensation, and Governance 14. Reasons to have buy/sell agreements: (cont d) 5)Control and management of the company, which may include: power for certain shareholders to designate an individual for election to the board of directors imposing super-majority voting requirements for "reserved matters" which are of key importance to the parties imposing requirements to provide shareholders with accounts or other information that they might not otherwise be entitled to by law 21
22 Ownership, Compensation, and Governance 14. Reasons to have buy/sell agreements: (cont d) 6)Making provision for the resolution of any future disputes between shareholders, including: deadlock provisions (Russian Roulette clause) dispute resolution provisions 7)Setting price for transfer of shares in event of death, disability, retirement, or termination of employment 22
23 Ownership, Compensation, and Governance 14. Reasons to have buy/sell agreements (cont d) 8) Setting the terms of payment for a departing shareholder, often giving the company or the other shareholders extended payment terms 9) In addition, shareholders agreements will often make provision for the following: the nature and amount of initial contribution (whether capital contribution or other) to the company the proposed nature of the business 23
24 Ownership, Compensation, and Governance 14. Reasons to have buy/sell agreements (cont d) how any future capital contributions or financing arrangements are to be made the governing law of the shareholders' agreement allocation of key roles or responsibilities Provides a roadmap for ownership succession 24
25 Ownership, Compensation, and Governance 14. Types of Buy/Sell Agreements 1)Redemptions - the company is the buyer of the shares in a trigger event 2)Cross Purchase - the other shareholders are the buyers of the shares in a trigger event 25
26 Ownership, Compensation, and Governance 15. Corporate governance structure and planning Board of Directors guidance on structure, agendas, and running meetings 16. Attend board and officer meetings as consultant 17. Strategic planning 18. Retreat facilitation 19. Mediate Shareholder/Partner disputes 26
27 Other Considerations 20. Litigation Support 21. Multi-State Nexus Studies, Registration, and Licensing 22. International Business Planning and Consulting 23. IT Evaluation of RFPs for Accounting Hardware and Software 27
28 Questions? Mike Gillis, CPA Managing Partner Davenport, Marvin, Joyce & Co., LLP PO Box 9258 Greensboro, NC Phone
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