Gibraltar provides valuations of: Partnerships, corporations, and limited liability companies, Debt instruments, Stock options, ESOP stock, and Other securities for gift taxes, estate taxes, income taxes, ESOPs, litigation support (including divorce actions), balance sheet restructuring, and business sales. Gibraltar's appraisers are familiar with IRS revenue rulings and court decisions relating to business valuations. Furthermore, they are well-prepared to determine and defend minority interest and lack of marketability discounts. Knowledgeable clients will require adherence to Revenue Ruling 59-60 for all federal statutory appraisals. Gibraltar's valuation reports also comply with the Appraisal Institute's Uniform Standards of Professional Appraisal Practice,the American Society of Appraisers' Principles of Appraisal Practice and Code of Ethics,and the Institute of Business Appraisers' Business Appraisal Standards. In addition to negotiating the sale of a business, Gibraltar can advise clients on transaction structure alternatives such as the sale of assets vs. the sale of stock, financing options, and the use of non-compete or employment agreements. Gibraltar's financial professionals provide strategic assistance to businesses, such as balance sheet restructuring, debt and equity procurement, creditor management under adverse financial conditions, preparation of business plans, and similar financial assistance.