Second opinions and fairness opinions are required in situations where the parties involved require an assessment on the question whether the intended transfer of an enterprise or part of the enterprise takes place against conditions in conformity with the market. Sman Business Values assesses in those cases the intended decisions as well as the effects on the various stakeholders.

Concretely this can concern a transfer of enterprise within family circles (“from father to son”). Both the tax department and possibly non-allotted children and heirs have an interest that the transaction is in conformity with the market.

One can also think of a restructuring of enterprises or parts of enterprises in view of a threatening suspension of payments or bankruptcy.

A second opinion or fairness opinion by Sman Business Value enables the accountant of the partnership as well as other consultants to remain neutral in such situations.