Valuations you can trust. Every engagement is approached on its own terms, informed by deep experience and a genuine understanding of what’s at stake for your business.

GlassRatner’s Valuation Advisory practice delivers rigorous, objective valuations for a wide range of stakeholders—advising high-net-worth individuals, public and private companies, equity and debt investors, transaction advisors, compliance and regulatory agencies, and state and federal courts.

Our professionals bring decades of combined experience across financial reporting, tax compliance, tangible assets, equity incentive plans, litigation support, transaction opinions and transaction advisory. We apply technical depth and practical judgment to every engagement.

We also understand that a valuation is only as valuable as the confidence it commands. For every deliverable, we issue is peer-reviewed by senior valuers and built to withstand the scrutiny of auditors, investors, and the courts.

Financial Reporting

GlassRatner helps CFOs, controllers, and boards meet the dual demands of technical precision and real business deadlines—delivering AICPA-compliant opinions for goodwill impairment testing, acquired intangible asset valuations, and the full range of domestic and international reporting requirements, on time and without unnecessary complexity.

Our work is calibrated to the expectations of auditors and regulators, so your financial statements reflect values that are defensible and well-supported.

We support companies across the full spectrum of financial reporting requirements, including:

• Purchase price allocations (ASC 805 / IFRS 3)
• Goodwill and indefinite-lived intangible asset assessments (ASC 350 / IAS 36)
• Long-lived asset analyses (ASC 360)
• Share-based compensation valuations (ASC 718 / IFRS 2)
• Fresh start accounting (ASC 852))

Tax Planning & Compliance

Tax-driven valuations require precision, and the stakes are high. Our professionals provide valuations for:

• Estate and gift tax matters
• S corporation conversions
• Section 409A compliance
• Section 1245/1250 cost segregation
• Transfer pricing

We work closely with legal and accounting counsel to ensure our valuations are technically sound, appropriately documented, and ready to withstand IRS scrutiny. Whether you are planning a transaction or responding to an inquiry, GlassRatner delivers analysis you can rely on.

Tangible Asset Services

Physical assets require a specialist’s eye. Our tangible asset practice covers real estate and machinery & equipment across a wide range of industries and use cases, including insurance appraisals, financing, purchase price allocations, and property tax assessments among them.

Our appraisers combine market knowledge with methodological rigor to produce valuations that are accurate, well-documented, and compliant with relevant professional standards.

Real Estate

We value commercial and industrial properties across all property types—retail, office, healthcare, hospitality, multi-family, and special purpose infrastructure—for individual properties and global portfolios.

Our services include valuations for financial reporting and tax compliance, purchase/sale, lease analysis, property tax appeals, and litigation support.

Our valuers hold memberships with the Appraisal Institute, RICS, and country-specific organizations, giving us the local knowledge and licensing to serve clients anywhere in the world.

Machinery & Equipment

Our machinery & equipment specialists bring recognized expertise to complex valuation challenges across industrial sectors—aerospace, pharmaceuticals, power generation, metals, and mining among them.

We support clients through financial reporting, tax compliance, fixed asset management, insurance, leasing, componentization studies, and litigation. Our team holds leadership positions with ASA and RICS and contributes frequently to the profession through speaking and published research.

Equity Incentive Plans

Employee ownership structures—ESOPs, phantom stock plans, and ERISA-governed arrangements—carry significant fiduciary and compliance obligations. GlassRatner provides independent valuations that satisfy Department of Labor requirements, protect plan trustees, and give employees confidence in the fairness of their equity.

We support clients at every stage of the plan lifecycle:

• Pre-ESOP planning (strategic alternatives, feasibility studies, preliminary valuations)
• ESOP formation (transaction structuring, negotiation, initial valuations, fairness and solvency opinions)
• ERISA compliance (annual valuations, loan restructurings, trustee advisory, litigation support and testimony)
• Exit (M&A advisory, recapitalizations, ESOP terminations, fairness opinions)

Litigation & Dispute Support

When valuation becomes the centerpiece of a legal dispute, attorneys need an expert they can rely on. GlassRatner provides the full range of litigation support, from initial expert reports and opposing counsel critiques to deposition preparation and trial testimony. Our work has earned the confidence of attorneys and judges across complex, high-stakes matters.

Our dispute services are used across a wide range of contexts, including:

• Fraudulent conveyance and bankruptcy (reorganization and liquidation)
• Shareholder, tax, and family law disputes
• Mergers and acquisitions and buy/sell agreements
• Intellectual property and lost profits
• Financial opinions (fairness & solvency)
• Collateral valuation and UCC sales
• Commercial disputes

Transaction Opinions

Boards, special committees, trustees, and investors turn to GlassRatner when an independent opinion is the difference between a defensible decision and an exposed one. Our fairness, solvency, and capital adequacy opinions are built to withstand scrutiny from shareholders, bondholders, and regulators. We also provide fair value opinions for illiquid and non-publicly traded investments, where the absence of a market price makes independent judgment essential.

These opinions are used in connection with:

• Mergers and acquisitions
• Related-party transactions and privatizations
• Dividend recapitalizations and corporate divestitures
• Debt and equity financings
• ESOPs

Transaction Advisory

GlassRatner combines deep valuation expertise with hands-on M&A experience to give buy-side clients a sharper edge. That means rigorous due diligence on acquisition targets, well-grounded LOI terms, and custom financial models built to reflect the real dynamics of a deal—not a generic template.

GlassRatner’s Global Valuation Alliance

A Global Network, Built for Cross-Border Work

Cross-border transactions and international reporting requirements demand more than a single-office advisory firm can offer. Through the GlassRatner Global Valuation Alliance—a network of 25 affiliated firms across the Americas, Europe, the Middle East and Africa, and Asia/Pacific—we extend our valuation, investment banking, and real estate capabilities to virtually any market in the world.

Alliance member firms hold leadership positions with RICS, ASA, and iiBV, ensuring consistent quality and professional standards across every engagement, regardless of geography.