A Comprehensive Opinion of Value report is our highest level of valuation service offered. Our opinion of the fair market value of your Company is determined through consideration and application of one or more methodologies from all three commonly accepted valuation approaches. Our opinion of value is based on the gathering of all relevant information and the application of extensive valuation procedures including, but not limited to, a complete review and analysis of the history and operations of your Company, analysis of historical and projected financial data, and analysis of the economy and the industry in which your Company operates. Our comprehensive opinion of value is communicated through a bound report that consists of our valuation schedules and a detailed report narrative that can vary from 70 to over 100 pages in length. The comprehensive report is an Appraisal Report, pursuant to Standards Rule 10-2 of the Uniform Standards of Professional Appraisal Practice (USPAP). The comprehensive report provides a complete review, analysis and discussion of the history and operations of the subject company, all relevant financial data, an industry and economic analysis, a discussion of all valuation methods utilized, analysis and discussion of valuation discounts (if appropriate) and our final reconciliation of value resulting from the various methods. The comprehensive opinion of value provides the business owner with a completely self-supporting valuation report. The comprehensive opinion of value is most commonly utilized for gift and estate tax purposes to satisfy the adequate disclosure rules set forth by the Internal Revenue Service (IRS) or for ESOP valuation purposes to satisfy the Department of Labor (DOL) requirements.