Disputes
Our disputes team specializes in advising clients on the resolution of post-close purchase price adjustments and serving as experts in accounting, valuation or other mergers and acquisitions-related matters.
Dispute Advisory Services Supported by Deep Accounting and Valuation Expertise
Leveraging Lincoln’s core competencies in mergers and acquisitions (M&A) and valuations, our disputes team specializes in advising either sellers or buyers on the resolution of post-close purchase price adjustments (e.g., working capital and earnouts), serving as neutral accountants in post-acquisition disputes and providing expert services in accounting, valuation or other M&A-related matters.
As part of the broader Valuations & Opinions Group, Lincoln’s disputes team leverages extensive accounting and valuation expertise to deliver comprehensive dispute advisory services. Our team of professionals, including CPAs, accountants and industry subject matter experts (SMEs), specializes in resolving M&A disputes including those involving representations and warranties insurance claims. Together with our valuation and industry SMEs, we also offer expert witness services in arbitration and court settings.
We differentiate ourselves through an integrated advisory approach that combines specialized knowledge from Lincoln’s M&A and Capital Advisory Groups. This multi-disciplinary perspective enables us to provide robust, market-informed solutions tailored to each client’s unique circumstances and resolution needs.
Areas of Focus
Consultant for Sellers and Buyers Throughout the Purchase Price Adjustment Process
- Prepare and / or review closing statements and earnout calculations
- Analyze the strength of client positions
- Advise clients on potential settlement negotiations
- Draft dispute notices on behalf of sellers
- Prepare position papers for submission to neutral accounting arbitrators
Neutral Accountant in Post-Acquisition Disputes
- Execute a mutually agreed-upon process to resolve working capital, earnout and other purchase price adjustment disputes
- Review written position papers submitted by both parties and issue targeted questions and information requests to clarify party positions
- Deliver to the disputing parties a reasoned determination letter outlining our conclusions
Litigation and Expert Testimony
- Provide litigation and expert testimony in accounting and valuation matters
- Leverage our accounting, valuation and M&A expertise and experience testifying in both arbitration and court settings
Representations and Warranties Claim Support
- Evaluate potential U.S. generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS) breaches for financial or accounting-related representations and warranties claims
- Prepare claim notice and supporting analyses for submission to relevant party (e.g., insurance company)
Forensic Accounting Analyses and Investigations
- Perform targeted procedures to identify key risk areas and uncover / validate concerns over accounting irregularities and potential asset misappropriation, earnings management or financial statement manipulation.
