I need help

The money is on the balance sheet, and I have 100% trust in the audit. But the concern is the valuation. The valuation is based on Discounted Cash Flow, but there should be an add for Non Operating Assets, which should include Excess Cash. The valuation is not based solely on financial statements. There is significant input from the company. The valuation company is also very reputable. The question is could the company come up with some sort of justification to exclude the excess cash from the valuation. So I am not suggesting a vast conspiracy, just that the company might be "spinning" things to the valuation company.

Should the cash in a sinking fund for repurchase liabilities still be included in the valuation?

There will be a significant number of retirees from the company our company in the next year. The company has a significant amount of Cash on the balance sheet that might not all be included in the valuation. The Company and trustee are unwilling to let anyone else review the valuation report. Is there anyway to dispute the valuation on the basis it is too low? The ESOP owns over 70% of the company, but the CEO and CFO seem to be hiding the cash until after the current round of retirements.