Business Appraisals Goodwill, fair market values, liquidation values, damages, loss of earnings and minority interests are all regularly addressed at BTI. Whether for estate taxes or planning, sale, purchase, merger or loan application, litigation, due diligence, gifting, corporate or marital dissolutions, eminent domain matters, IRS or SEC matters or fairness opinions, we are involved in businesses of most sizes and types. We are also called upon to address patents, licenses and covenants as part of our valuation efforts.