Maybe, just maybe, sunlight is beginning to break through the clouds over fairness opinions.
A fairness opinion, of course, is the formal letter - preferably supported by rigorous analysis - stating that the value of a deal is fair to the shareholders. It's most often sought by the board of directors when two publicly-traded firms merge; each side usually gets its own fairness opinion, and the opinions always render the deal, "fair".
Unfortunately deals sometimes aren't fair, and even when they are, one has little faith in fairness opinions because they're prepared by the same investment bankers who brokered the deal or have some other vested interest in its outcome.
Ironically, most investment bankers would rather not be bothered with fairness opinions because they're time consuming, low-margin, and risk-laden, and may very well torpedo the higher-margin deals they're working on. They therefore treat them as loss-leaders, essentially giving them away, which has largely made fairness opinions unprofitable for most independent (and competent) financial advisors to deliver.
Meanwhile, most senior executives and board directors view fairness opinions as a transaction cost; more than a few see them as insurance that protects the directors who approve a merger, rather than protects the stockholders whose interests they ostensibly represent. Moreover, they view "valuation" as something they negotiate with the other side. This, coupled with blatant conflicts of interest in those supplying the fairness opinions, created the perception that one could buy just about any valuation needed to support a deal. The whole process was pretty worthless.
But now there's a break in the clouds. After the Tech Wreck of 2000, waves of scandals in boardrooms and investment banks, and the collapse of Arthur Andersen (a once venerable public accounting firm), a fundamental shift started. Senior investment bankers are leaving their bulge-bracket firms to set up boutiques providing only advice, including fairness opinions. No deal brokering; no capital raising; no proprietary trading. Advice. Period.
In the interest of full disclosure, I started Waterford Advisors LLC in 1993 for this very reason. I seemed better suited to providing advice (rather than closing the deal and moving on), and our clients recognized the value in having a trusted advisor aboard for the long haul. I guess you could say we were early to the market.
So, why have all these Wall Street superstars hung their shingles as Recovering Investment Bankers? Because they saw, correctly, that demand would follow. In addition, regulators have finally tackled the fairness opinion bogeyman. The NASD (the National Association of Securities Dealers) issued Rule 2290 requiring that broker-dealers (i.e., most large investment banks) now disclose if they have a principal or agency interest in any deal for which they render a fairness opinion. The SEC is supposedly reviewing Rule 2290 for their own purposes.
I don't for a second believe all this will solve the problem entirely, any more than Sarbox has eliminated fraud. But it's a start. I welcome it.
– Peter J. Leitner
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