Federal budget battles, unclear tax positions, and domestic and international economic and political trends create a challenging environment for government contracting firms and the business appraisers that value them. While the appraiser may recognize the factors contributing to this environment, specific knowledge of the operations and marketplace of government contractors is required to make appropriate and adequate adjustments in the valuation process.

In "Valuing Government Contactors," expert Donald Nalley discusses the unique characteristics and considerations important to owners and valuation professionals in deriving value estimates for businesses that contract with the federal government.

• The U.S. Government as customer
• Defining contracts, pricing and competition
• Contractor types and protections
• How contracts and contractor types affect value
• Contracting with pass-through entities
• Valuation approaches with government contractors
• Current environment
• Examples

• Define the marketplace in which government contractors operate and the rules which define their eligibility and participation
• Identify how government contractors are selected and engaged in their marketplace
• Learn how government contractor status affects values and valuations
• Define the current state of the government contractor marketplace