We obtained a new client who was a 25% owner of a company and the managing partner was forcing him out.  The original partnership agreement stated how the company’s value would be determined if one of the owners were to leave and that the company’s CPA would perform the calculation.  The other CPA calculated our client’s share of the company to be worth $95,000.  Our client thought it was rather low and engaged our services to double check the work.  After asking various questions to the managing partner and the CPA who performed the calculation, we reworked the numbers and determined that my client’s share of the business was worth about $200,000, a $105,000 increase from the other CPA’s calculation.