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if youre one of the things that youve got to absolutely have nail when youre looking at your buy-sell agreements is business valuation what is an appropriate and fair business valuation and let me talk to you about theoretically what the appropriate business valuation is and then were going to go into very briefly generally a good rule of thumb for you first and foremost any two people sit and agree upon a price may come up at the same price thats the appropriate price because with the IRS says and what just about anyone else says is that a willing buyer willing seller who are independent from each other if they come up with a price thats the appropriate price for the business so thats obviously the starting point in valuing this business I have a shareholder giant Johnny what do you think the business is worth I think its worth a million dollars do you think so yes good we agree done thats nice and easy but what happens when we dont agree and we need some kind of some kind o