Over 30 years of experience valuing private companies, divisions of public companies, complex debt and equity securities, and intangible assets. Advised client management on acquisitions and divestitures as well as purchases of shareholder interests. Provided fairness opinions to boards of directors of publicly traded companies. Testified as an expert witness in US Tax Court, federal district court, bankruptcy court, and state courts for purposes including gift and estate tax, commercial damages divorce property settlements and bankruptcy/solvency opinions. Industry experience includes software, biotechnology, manufacturing, service businesses, restaurants, financial services and media/ communications/ entertainment industries. Performed valuation engagements for transaction financing, litigation support, shareholder value maximization, strategic planning, tax (federal, state, gift and estate), financial reporting, bankruptcy and regulatory reporting purposes. Provided services to companies with equity values ranging from $1 million to more than $6 billion. Specialties: Business valuation, mergers and acquisitions, corporate value enhancement strategy, fairness and solvency opinions, SEC and GAAP reporting (ASC 805, ASC 350, ASC 718 & 505), bankruptcy and reorganization, real options analysis, intangible asset valuation, lost profits analysis, shareholder disputes, estate and gift tax planning and compliance.