The session will explore recent trends in valuing businesses and intellectual property in the cannabis industry. Appraisers often apply market-based metrics to historical data when performing traditional valuations. In the cannabis industry, history is not often indicative of the future and reliance on historical data may lead to inaccurate valuations. The value of businesses in established markets such as Colorado, Oregon, and Washington is different than the value of businesses in newly legal states or those anticipated to become legal in the near future. When multistate operators pay premiums to get into states, does it represent fair market value or strategic value? This session will address these topics along with valuing brands, the impact and treatment of IRC 280E in an appraisal context, and where to find industry data and resources.
Program Agenda
Ethical considerations in serving cannabis clients;
Valuation approaches and methods in the cannabis sector;
Industry-specific considerations including unsystematic risk assessment and income and excise tax rules unique to the industry;
Focus on the importance of understanding jurisdictional differences between states and municipalities;
Locating and applying market transactional data in cannabis appraisals; and
Where to find industry resources.
Learning Objectives
Explore the differences in the application of traditional valuation methods and approaches to the valuation of canna-businesses;
Distinguish between the tax impact on different kinds of cannabis entities and the effect on valuation;
Recognize the importance of location, location, location; and
Discover sources of industry data.
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