our team

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  • Mark W. Santarsiero
    CEO and President
  • John Agogliati
    Managing Director
    Dispute Resolution & Litigation Support Practice
  • Abdallah Alimirah
    Manager, Financial Valuation and Consulting
  • Darleen Armour
    Director
    Financial
  • Mark W. Santarsiero
    CEO and President of Board of Directors

    Mr. Santarsiero serves as president and chief executive officer of Marshall & Stevens, an independent valuation services firm based in Los Angeles, California. Founded in 1932, Marshall & Stevens is a recognized leader in valuation services and is one of the oldest and most respected independent multi-disciplinary valuation firms in the U.S. Prior to his appointment as president and CEO, Mr. Santarsiero served as the corporate controller of a holding company that owned Marshall & Stevens. He also held other prominent roles within two major CPA firms where he worked with many closely-held companies in the area of audit, tax and management advisory services. Mr. Santarsiero earned an M.B.A. from the University of Southern California and a B.S. in accounting from the University of Scranton. He is a certified public accountant in Pennsylvania and California and is an active member in the AICPA, New Jersey and California CPA societies.
    Mr. Agogliati is Managing Director and Northeast Practice Leader of the Dispute Resolution & Litigation Support Practice of Marshall & Stevens.  Mr. Agogliati is an experienced valuation and financial analysis professional with extensive experience in dispute resolution and business valuation.  He has served as an expert witness in several matters involving bench trials, jury trials and panel arbitrations.  These matters involved business interruption, breach of contract, product liability, shareholder oppression, legal malpractice, and accountant malpractice, among other types.

    Regarding his valuation experience, Mr. Agogliati has performed valuations of closely-held companies, financial instruments, derivatives and complex assets for litigation, transaction, estate tax, gift tax and financial reporting purposes in a multitude of industries.

    Mr. Agogliati earned a Bachelor of Science in Chemical Engineering with an economics minor and a Master of Business Administration degree in Finance from Lehigh University.  Mr. Agogliati is a Chartered Financial Analyst (CFA®) Charterholder and an Accredited Senior Appraiser (ASA) in business valuation.   He is a member of the CFA Institute, the New York Society of Security Analysts and the American Society of Appraisers.

    Abdallah Alimirah
    Manager, Financial Valuation and Consulting

    Mr. Alimirah is a Manager in the Business Valuation Group at Marshall & Stevens, Incorporated. He is responsible for performing and managing business valuation projects for ESOP, gift and estate tax, litigation, fairness opinions, and financial reporting purposes.

    Mr. Alimirah has more than nine years of valuation consulting experience. Since joining Marshall & Stevens Incorporated in 2012 he has completed several hundred valuation projects and taken the lead on numerous complex equity structure valuations using sophisticated financial modeling. His experience includes the valuation of the debt and equity securities and intangible business assets of closely held and public corporations, partnerships, and individuals. Abdallah was previously employed for nearly five years as a Valuation Consultant for Stern Brothers Valuation Advisors prior to joining Marshall & Stevens Incorporated. His work at Stern Brothers Valuation Advisors primarily consisted of valuing banks including valuing loan portfolios, core deposits, CDs, and other intangible assets. He also worked for two years as an Investment Analyst for Calyx Financial, LLC and primarily performed due diligences on various alternative investment products.

    Mr. Alimirah holds a Bachelor of Science degree in Finance from Purdue University and has completed and passed the tests for first two levels of the CFA designation. He has also passed the four required exams (BV201, BV202, BV203 and BV204) along with USPAP for the American Society of Appraisers designation in business valuation.

    Darleen Armour
    Director of the Financial

    coming soon...
  • Michael W. Bammel
    Managing Director
    Structured Finance / Leasing
  • Ralph J. Consola
    Executive Managing Director and Principal
    Business Development
  • Patrick T. Craig, MAI, MRICS
    Managing Director
    Real Estate
  • Matthew Crane, ASA (BV/IA), CEIV, CPA
    Director
    Financial
  • Michael W. Bammel
    Director of the Structured Finance / Leasing

    coming soon...

    Ralph J. Consola
    Executive Managing Director and Principal

    Mr. Consola serves as an executive managing director and principal of Marshall & Stevens. In his capacity as executive managing director, he oversees the West coast operations, business development, client management and engagement management for the firm.

    Prior to his appointment as an executive managing director and principal, Mr. Consola served as a member of the University Relations Division at Loyola Marymount University. He specializes in fairness and solvency opinions, valuation and transaction advisory services to public and private corporations, shareholders, management, directors and trusted advisors relative to planning, negotiating and reporting of mergers, acquisitions, divestitures, corporate tax restructurings, financings/recapitalizations, shareholder dispute, insurance placement, and estate tax reporting.

    Mr. Consola earned an M.B.A. in finance and a B.S. in mathematics from Loyola Marymount University.

    Patrick T. Craig, MAI, MRICS
    Managing Director of Real Estate

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    Mr. Craig serves as a managing director of Marshall & Stevens. In his capacity as managing director, he oversees the national Real Estate Valuation services. Mr. Craig also serves as chair of the firm’s Business Innovation Committee.

    Mr. Craig has over 30 years of experience with real estate business involving valuation of single assets or portfolios, serving clients in the financial services, banking, REIT, insurance, legal, accounting, audit, corporate, development, pension and asset management sectors. Prior to joining Marshall & Stevens, he led the northeast valuation practice for Colliers International. He also spent two decades with Cushman & Wakefield serving as co-leader of the Portfolio Valuation Group, chairman of the firm’s Business Innovation Committee, and member of the Global Business Initiatives Council.

    Mr. Craig earned his B.A. in economics from the University of Massachusetts, Amherst. He holds an MAI designation from the Appraisal Institute and an MRICS designation from the Royal Institute of Chartered Surveyors. Mr. Craig is a member of the Real Estate Board of New York, NCREIF, and the International Council of Shopping Centers. He is currently licensed as a Certified General Real Estate Appraiser in New York, New Jersey, Connecticut, Pennsylvania, Georgia, Florida, Michigan, Virginia, and Illinois.

    Matthew Crane, ASA (BV/IA), CEIV, CPA
    Director of the Financial

    Matthew Crane serves as a director in financial valuation practice of the New York office of Marshall & Stevens, an independent valuation services firm based in Los Angeles, California. Founded in 1932, Marshall & Stevens is a recognized leader in valuation services and is one of the oldest and most respected independent multi-disciplinary valuation firms in the U.S.

    Prior to his employment at Marshall & Stevens, Dr. Crane served as a Valuation Specialist at several New York based accounting firms, including RSM, where he performed tax and financial reporting valuations, in addition to supporting the audit practice on fair value issues. The Marshall & Stevens financial valuation practice performs fairness and solvency opinion work, as well as tax and financial reporting valuations.

    Dr. Crane earned a Doctorate in Finance (DBA) from Sacred Heart University in Fairfield, Connecticut, a Master’s in Business Administration (MBA) from Suffolk University in Boston, Massachusetts, a Master of Science in Taxation (MST) from Bentley University in Waltham, Massachusetts and a Bachelor of Arts from Binghamton University in Binghamton, New York. He is a certified public accountant (CPA) in New York and holds several appraisal designations: including the Accredited Senior Appraiser (ASA) in Business Valuations and Intangible Assets (BV/IA) and Certified in Entity and Intangible Valuation (CEIV) through the American Society of Appraisers. In addition, he is an active member of the Appraisal Issues Task Force, a subgroup of the Appraisal Foundation committed to financial valuation reporting related issues.
  • Thomas De Filippe
    Manager Director
    Business Development
  • Leo J. Dorsey, ASA
    Director
    Machinery and Equipment
  • Dom Esposito
    Board Member
    Board of Directors
  • Gregory Feldman
    Director
    Business Development
  • Thomas De Filippe serves as a managing director of Business Development in the New York office. Mr. De Filippe has over 12 years of diversified business valuation experience in the NY/NJ/CT middle market with focus on business development and referral source relationship management. His expertise includes identification, sourcing, proposing and managing valuation opportunities and clients.

    Prior to joining Marshall & Stevens, Mr. De Filippe served in numerous prominent business development roles. Most recently, he served as director of practice growth at GBQ Consulting and managing director at Valuation Services, Inc.

    Mr. De Filippe holds an M.B.A from Hofstra University and graduated cum laude with a B.S. from St. John’s University. He is a member of the (ACG – NYC / LI – New Member Committee –New Jersey, Philadelphia, and Connecticut Chapters; Commercial Finance Association (CFA) – NYC; National Association of Corporate Directors (NACD) –TMA. He is also a participant of national business networking functions and a featured speaker / panelist / moderator at various conventions / law schools relating to business valuations and their applications in the middle market.

    Leo J. Dorsey, ASA
    Director of Machinery and Equipment

    Mr. Dorsey is a Director for Marshall & Stevens Incorporated, specializing in machinery, equipment and leasing valuations. Mr. Dorsey is an accredited senior appraiser (ASA) as conferred by The American Society of Appraisers with a designation in Machinery & Technical Specialties (MTS) - Machinery & Equipment.

    Mr. Dorsey was previously employed as a Vice President of Mesirow Financial Consulting (“MFC”) in Chicago for just under two years. Prior to joining MFC, Mr. Dorsey spent one year as a Managing Consultant for Navigant Capital Advisors, LLC; two years as a Senior Appraiser for Lease Valuation International, Inc., and prior to that he worked for American Appraisal Associates, Inc. for nearly 20 years, in a variety of positions in many departments; most recently, in the Structured Finance Group from 1998 to 2004, as a Senior Valuation Consultant and Middle Market Sales Manager. In these capacities, Mr. Dorsey was responsible for managing and performing valuation projects for the leasing industry, upgrading and expanding the Master Contract Program, and business development in the small and middle-ticket markets.

    Mr. Dorsey holds a Bachelor of Science degree in Architectural Engineering and an Associate in Applied Science degree, Architectural and Building Construction Engineering Technology, from the Milwaukee School of Engineering. Mr. Dorsey has also completed various continuing education courses as offered by the American Society of Appraisers and the Equipment Leasing and Finance Association.

    Dom Esposito
    Board Member

    Mr. Esposito serves as board member of Marshall & Stevens. He has over 45 years of extensive public accounting experience. Mr. Esposito recently transitioned from his public accounting career to providing consulting services to CPA firms. He specializes in strategy, practice management, accounting, and mergers and acquisitions. He launched a boutique advisory firm, ESPOSITO CEO2CEO, that provides advice to CEOs, managing partners and other senior partners of small and mid-sized CPA firms focused on the mid-market throughout the U.S.

    Mr. Esposito began his career with Price Waterhouse & Co. He previously served as chief executive officer of Grant Thornton and board member of Grant Thornton International. Mr. Esposito also served as chairman and chief operating officer of BDO, and executive board member of CohnReznick where he recently held the position of national practice and growth director. Concurrent with the launch of ESPOSITO CEO2CEO, Mr. Esposito was voted as one of the most influential people in the profession for two consecutive years by Accounting Today. He authored the book “8 Steps to Great” which is a primer for CEOs, managing partners and other senior partners.

    Over the years, Mr. Esposito has helped identify and integrate more than fifteen merger combinations — starting in 1990 with a large portion of Spicer & Oppenheim to the 2012 combination of J.H. Cohn and the Reznick Group — resulting in the tenth largest U.S. firm — CohnReznick.

    Gregory Feldman
    Director of the Business Development

    coming soon....
  • Joseph A. Gagliano, J.D. (Retired)
    Managing Director and Principal
    Business Development
  • Catherine Gu, MAI
    Director
    Real Estate Valuation Group
  • Erin D. Hollis, ASA, CDBV
    Financial Valuation and Consulting Director
    ESOP and Dispute & Litigation Support
  • Robert Kerslake
    Chairman Emeritus
    Board of Directors
  • Joseph A. Gagliano, J.D. (Retired)
    Managing Director and Principal of Business Development

    Retired.

    Catherine Gu, MAI
    Real Estate Valuation Group

    Ms. Gu is a Director within the Real Estate Valuation Group for Marshall & Stevens Incorporated, working in the New York office on projects across the United States. Founded in 1932, Marshall & Stevens is a recognized leader in valuation services and is one of the oldest and most respected independent multi-disciplinary valuation firms in the U.S. Prior to joining Marshall & Stevens, Ms. Gu held a real estate appraisal internship position with LW Hospitality Advisors. Additionally, she has held various internship positions with Hilton Worldwide, Leading Hotels of the World, and Ritz-Carlton Hotels, in human resources, sales and marketing, and finance. Ms. Gu holds a Bachelor of Science in Hotel and Tourism Management with a concentration in Hotel Development from New York University. Ms. Gu is currently licensed as a Certified General Real Estate Appraiser in the State of New York and California and currently holds the MAI designation from the Appraisal Institute.

    Erin D. Hollis, ASA, CDBV
    Director of ESOP and Dispute & Litigation Support

    Ms. Hollis entered the appraisal profession in 2000. Prior to becoming a Director of Marshall & Stevens, she held the Director position of Tax & Valuation Services with Valuation Advisory Services and simultaneously with Strategic Tax Advisors for 13 years. In her position, Ms. Hollis oversaw all aspects of business development, production, administration, financial planning, quality control, revenue and client development. Ms. Hollis has experience in valuation services in both the United States and Canada for various valuation purposes, including gift & estate tax determinations, estate planning, succession planning, retirement/exit strategy planning, reorganization, recapitalization, corporate dissolution, financial opinions of fractional equity interests, shareholder buy-outs/buy-ins, family limited partnerships, ESOPs, buy- sell/shareholder/partnership agreements, family business disputes, marital dissolution, mergers & acquisitions, third-party or related-party sale, capital infusion, third-party investor purposes, transfer pricing, and distressed business valuations. Erin is a qualified expert witness and has testified in matters involving corporate litigation and family law matters.

    Ms. Hollis is experienced in a multitude of business industries, including auto dealerships, contractors, trucking/transportation, manufacturing, distribution, retail, wholesale, agriculture, aviation fixed-based operator, aerospace, agricultural aviation, and technology, and architecture, engineering, consulting, and other professional service industries.

    Ms. Hollis is a graduate of Michigan State University, where she obtained a Bachelor of Science in Psychology and a Bachelor of Arts in Journalism. As a seasoned valuation expert, Ms. Hollis is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers, which is the most prestigious appraisal organization for valuation professionals. She is also Certified in Distressed Business Valuation (CDBV) with the Association of Insolvency and Restructuring Advisors (AIRA).

    Robert Kerslake
    Chairman of the Board Emeritus

    Mr. Kerslake serves as chairman of the board emeritus of Marshall & Stevens. Mr. Kerslake began his association with Marshall & Stevens as a business development manager in 1975.

    Prior to his appointment as chairman emeritus, Mr. Kerslake served as a senior valuation consultant, area vice president, corporate vice president of sales and marketing, senior vice president, president of the western division, and president and chief executive officer of Marshall & Stevens.

    Mr. Kerslake earned a B.B.A. in accounting from Loyola Marymount University. For Loyola Marymount University, he currently serves on the board of regents, the board of visitors for the School of Education, and chairman of the advisory board – Campus Ministry. Mr. Kerslake also serves on the advisory boards of many various charity and outreach programs, including St. Anne’s Transitional Housing Program, St. Vincent Meals on Wheels, and the Executive Service Corps.
  • Steven R. LaMantia, ASA
    Managing Director
    Structured Finance / Leasing
  • Albert J. Macchioni, J.D.
    Managing Director
    Business Development
  • M. Christian Mitchell
    Vice Chairman
    Board of Directors
  • James Nutter, ASA
    Director – National Practice Leader
    Machinery and Equipment
  • Steven R. LaMantia, ASA
    Managing Director of Structured Finance / Leasing

    Mr. LaMantia is a Managing Director in the Structured Finance / Leasing Valuation Practice at Marshall & Stevens, Inc.  He is responsible for performing and managing business and asset valuation projects for mergers, acquisitions, and divestitures, financing/recapitalizations, financial accounting, tax reporting and consulting purposes.

    Mr. LaMantia has more than 30 years of valuation consulting experience. His experience base includes senior staff positions at large independent international valuation consulting firms. Mr. LaMantia’s experience includes the valuation of the debt and equity securities and tangible and intangible business assets of closely held and public corporations, partnerships, and individuals.

    Mr. LaMantia holds a Bachelor of Commerce degree with a Concentration in Finance from DePaul University (Chicago, Illinois).  Mr. LaMantia holds an ASA designation from the American Society of Appraisers, he is also an Accredited Senior Appraiser – Business Valuation.  He is a member of the Equipment Leasing Association Business Valuation Association  

    Albert J. Macchioni, J.D.
    Managing Director of the Business Development

    Albert Macchioni has served as managing director and Business Development head for the Northeast since 2010. He was the New York office leader for 2015 and part of 2016.

    Prior to joining Marshall & Stevens, Mr. Macchioni held a number of investment banking positions at both bulge bracket and boutique firms, focusing on middle market M&A and capital raising for emerging companies. He was also the CFO of two startups and successfully raised institutional investor funds for both companies. Early in his career, he was an associate at a major New York law firm.

    Mr. Macchioni graduated summa cum laude from Yale College with a B.A. and received a J.D. degree from Yale Law School. He also attended the London School of Economics as a Fulbright Scholar.

    M. Christian Mitchell
    Vice Chairman

    Mr. Mitchell serves as vice chairman of the board of Marshall & Stevens. He has over 35 years of experience advising investors, federal regulatory agencies, senior management and corporate boards of directors on financial reporting, risk management, valuation, governance, regulation, capital markets and mergers and acquisitions.

    Mr. Mitchell previously served as a director for various firms, including Parsons Corporation, Western Asset Mortgage Capital Corporation, Grandpoint Capital, Reis, Inc., Stearn Holdings LLC, and the Special Values Opportunities Fund LLC – a registered investment fund managed by Tennebaum Capital Partners in Santa Monica. He is also a retired Deloitte senior partner that served as the national or regional managing partner for various practices, and was a founding member of the board of directors of Deloitte Consulting USA.

    Mr. Mitchell earned a B.S. in accounting summa cum laude from the University of Alabama. He has served as an adjunct professor of accounting at the University of Redlands, and is chairman of the National Association of Corporate Directors, southern California. In 2011 and 2012, Mr. Mitchell was named “One of the most 100 most influential people in corporate governance” by Directorship magazine.

    James Nutter, ASA
    Director – National Practice Leader of Machinery and Equipment

    Jim Nutter is a Director with Marshall & Stevens Incorporated’s and serves as the national practice leader for Machinery & Equipment Valuation Services. Mr. Nutter has been actively involved in the Machinery & Equipment valuation and consulting profession for over 10 years. He is a specialist related to a great variety of machinery and equipment valuation opinions and uses including: leasing, highest and best use, fair value for financial reporting (purchase price allocation and impairment), corporate tax planning and reporting, consulting, management, financing, asset management, and economic life opinions experience which provides guidance to clients related to the maximization of portfolio ownership, usage, acquisition and disposition. His practice includes valuations of machinery various segments such as industrial properties, medical assets, power, oil & gas, municipal, communication and technological assets.

    Prior to working at Marshall & Stevens, Mr. Nutter was the President of Equipment Sales and Associate of Appraisals at Micor Media Group, a firm specializing in the valuation of professional audio & video assets.

    Mr. Nutter holds a Bachelor of Arts Degree in History and Political Science from Loyola University Chicago. Mr. Nutter is an Accredited Senior Appraiser of The American Society of Appraisers with a designation in Machinery & Technical Specialties - Machinery & Equipment. He is currently the Chair of Machinery & Technical Specialties for the Chicago Chapter of the American Society of Appraisers as well as Vice President of the Chicago Chapter.
  • John F. Oates
    Executive Managing Director
    Structured Finance / Leasing
  • Robert Owens, ASA
    Director
    Cost Segregation and Machinery
    and Equipment
  • Alexandru Patras
    Vice President
    MS Capital
  • James Sieman, ASA
    Director and Principal
    Financial
  • John F. Oates
    Executive Managing Director

    Mr. Oates serves as an executive managing director and head of Structured Finance / Leasing Valuation services for Marshall & Stevens.

    Mr. Oates has over 30 years of experience in the valuation and leasing industries. He specializes in valuation and financial analysis of equipment and facilities for leasing and project financing. Prior to his appointment as managing director, Mr. Oates served as a director in the Structured Finance Group of Navigant Capital Advisors, LLC, managing director at Global Operations for Lease Valuation International, Inc., and a director at Deloitte & Touche LLP where he managed the Leasing Valuation practice.

    Mr. Oates earned his M.B.A. from the Keller Graduate School of Business Management and B.A. from Marquette University. He is a member of the American Society of Appraisers – Business Valuation, and a member of the International Lease Committee.

    Robert Owens, ASA
    Director of Cost Segregation and Machinery and Equipment

    coming soon...

    Alexandru Patras
    MS Capital

    James Sieman, ASA
    Director and Principal of the Financial

    coming soon...
  • John F. Spude, ASA
    Executive Managing Director and Principal
    Financial
  • Steven Susel
    Managing Director
    MS Capital
  • Douglas Van Wickler
    Senior Director
    Real Estate
  • Anthony Vu
    Director
    Cost Segregation
  • John F. Spude, ASA
    Executive Managing Director and Principal

    JOHN F. SPUDE, ASA – EXECUTIVE MANAGING DIRECTOR AND PRINCIPAL

    Mr. Spude serves as an Executive Managing Director and Principal of Marshall & Stevens. In his capacity as Executive Managing Director, he oversees the Eastern Region operations for the firm, including the Chicago Office, and also runs the National Financial Valuation Practice.

    Active in the valuation profession since 1983, Mr. Spude has managed and performed thousands of valuation studies including the valuation of numerous closely-held companies and partnerships, the valuation and lifting of intellectual properties and intangible assets, the quantification of economic obsolescence in tangible asset valuations, and the analysis and valuation of reporting units, debt and equity securities, and tangible and intangible assets for financial reporting across multiple industries.

    Additionally, Mr. Spude has been an instructor of the Uniform Standards of Professional Appraisal Practice (USPAP). Mr. Spude has provided expert witness testimony in valuations and economic damage assessments in the states of Colorado, Florida, Illinois, Minnesota, Tennessee, and Texas.

    Mr. Spude earned an M.B.A. in accounting from DePaul University, and a B.A. in Mathematics and Business Administration from St. Norbert College. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and a member of the Business Valuation Association.

    Steven Susel
    Director of MS Capital

    coming soon...

    Douglas Van Wickler
    Senior Director of the Real Estate

    Mr. Van Wickler serves as a Senior Director of the Real Estate Valuation Group of Marshall & Stevens, Inc., an independent valuation services firm headquartered in Los Angeles, California.  Founded in 1932, Marshall & Stevens is a recognized leader in valuation services and is one of the oldest and most respected independent multi-disciplinary valuation firms in the U.S.  Based in New York, Mr. Van Wickler has extensive experience in the appraisal and review of proposed and existing real estate projects located throughout the United States, and has also appraised properties located in China, Japan, and Canada.

    Mr. Van Wickler entered the Real Estate Valuation business in 1986 after several years in mortgage banking and origination.  Prior to joining Marshall & Stevens in 2013, Mr. Van Wickler served as a senior appraiser on the staff of Diversified Valuation Group, a Real Estate Valuation firm specializing in all property types located throughout the City of New York.  He has also previously managed a successful private appraisal practice and held other prominent roles within Long Island, NY-based valuation firms.

    Mr. Van Wickler obtained his Bachelor of Arts Degree from the University of Richmond, VA in May, 1982.  He is currently licensed as a Certified General Real Estate Appraiser in the State of New York.

    Anthony Vu
    Director of the Cost Segregation

    coming soon....
  • Matthew R. West, ASA
    Managing Director and Principal
    Health Care and Financial
  • Matthew R. West, ASA
    Managing Director of the Health Care and Financial Valuation Services Practice

    Matthew R. West, ASA, is the National Healthcare Practice Leader and a Managing Director for the Financial Valuation and Consulting Practice of Marshall & Stevens Incorporated.  Mr. West specializes in the valuation of healthcare systems, business enterprises, and intangible assets including complex financial instruments and derivatives.

    Mr. West’s valuation analyses have been used for compliance and consulting purposes including: buy/sell consideration, purchase price allocation (FASB ASC 805), capital stock/stock option valuations (IRC 409A, FASB ASC 718), goodwill impairment (FASB ASC 350), estate and gift tax reporting, ESOP formation and reporting, and financial reporting of complex financial instruments including auction-rate securities (FASB ASC 820).  Mr. West has provided expert witness testimony in valuation and economic damage assessments on separate occasions in the states of Colorado and Oklahoma.

    Mr. West holds a Bachelor of Science degree in Business Administration and Finance from the University of Kansas in Lawrence, Kansas.   In addition, Mr. West earned a Master’s in Business Administration with an emphasis in Accounting and Taxation from St.  Louis University.  Mr.  West has also attended numerous educational seminars in valuation theory and practice during the course of his professional career.  Mr. West is an accredited senior member of the American Society of Appraisers (ASA), in the business valuation discipline and in intangible asset valuation.  He has also received a Certification of Completion, American Society of Appraisers— Advanced Multidisciplinary Healthcare Valuation Education Program.
  • Mark W. Santarsiero
    CEO and President
  • Mark W. Santarsiero
    CEO and President of Board of Directors

    Mr. Santarsiero serves as president and chief executive officer of Marshall & Stevens, an independent valuation services firm based in Los Angeles, California. Founded in 1932, Marshall & Stevens is a recognized leader in valuation services and is one of the oldest and most respected independent multi-disciplinary valuation firms in the U.S.

    Prior to his appointment as president and CEO, Mr. Santarsiero served as the corporate controller of a holding company that owned Marshall & Stevens. He also held other prominent roles within two major CPA firms where he worked with many closely-held companies in the area of audit, tax and management advisory services.

    Mr. Santarsiero earned an M.B.A. from the University of Southern California and a B.S. in accounting from the University of Scranton. He is a certified public accountant in Pennsylvania and California and is an active member in the AICPA, New Jersey and California CPA societies.

  • John Agogliati
    Managing Director
    Dispute Resolution & Litigation Support Practice
  • John Agogliati

    Mr. Agogliati is Managing Director and Northeast Practice Leader of the Dispute Resolution & Litigation Support Practice of Marshall & Stevens.  Mr. Agogliati is an experienced valuation and financial analysis professional with extensive experience in dispute resolution and business valuation.  He has served as an expert witness in several matters involving bench trials, jury trials and panel arbitrations.  These matters involved business interruption, breach of contract, product liability, shareholder oppression, legal malpractice, and accountant malpractice, among other types.




    Regarding his valuation experience, Mr. Agogliati has performed valuations of closely-held companies, financial instruments, derivatives and complex assets for litigation, transaction, estate tax, gift tax and financial reporting purposes in a multitude of industries.




    Mr. Agogliati earned a Bachelor of Science in Chemical Engineering with an economics minor and a Master of Business Administration degree in Finance from Lehigh University.  Mr. Agogliati is a Chartered Financial Analyst (CFA®) Charterholder and an Accredited Senior Appraiser (ASA) in business valuation.   He is a member of the CFA Institute, the New York Society of Security Analysts and the American Society of Appraisers.

  • Abdallah Alimirah
    Manager, Financial Valuation and Consulting
  • Abdallah Alimirah
    Manager, Financial Valuation and Consulting

    Mr. Alimirah is a Manager in the Business Valuation Group at Marshall & Stevens, Incorporated. He is responsible for performing and managing business valuation projects for ESOP, gift and estate tax, litigation, fairness opinions, and financial reporting purposes.

    Mr. Alimirah has more than nine years of valuation consulting experience. Since joining Marshall & Stevens Incorporated in 2012 he has completed several hundred valuation projects and taken the lead on numerous complex equity structure valuations using sophisticated financial modeling. His experience includes the valuation of the debt and equity securities and intangible business assets of closely held and public corporations, partnerships, and individuals. Abdallah was previously employed for nearly five years as a Valuation Consultant for Stern Brothers Valuation Advisors prior to joining Marshall & Stevens Incorporated. His work at Stern Brothers Valuation Advisors primarily consisted of valuing banks including valuing loan portfolios, core deposits, CDs, and other intangible assets. He also worked for two years as an Investment Analyst for Calyx Financial, LLC and primarily performed due diligences on various alternative investment products.

    Mr. Alimirah holds a Bachelor of Science degree in Finance from Purdue University and has completed and passed the tests for first two levels of the CFA designation. He has also passed the four required exams (BV201, BV202, BV203 and BV204) along with USPAP for the American Society of Appraisers designation in business valuation.

  • Darleen Armour
    Director
    Financial
  • Darleen Armour
    Director of the Financial

    coming soon…

  • Michael W. Bammel
    Managing Director
    Structured Finance / Leasing
  • Michael W. Bammel
    Director of the Structured Finance / Leasing

    coming soon…

  • Ralph J. Consola
    Executive Managing Director and Principal
    Business Development
  • Ralph J. Consola
    Executive Managing Director and Principal

    Mr. Consola serves as an executive managing director and principal of Marshall & Stevens. In his capacity as executive managing director, he oversees the West coast operations, business development, client management and engagement management for the firm.

    Prior to his appointment as an executive managing director and principal, Mr. Consola served as a member of the University Relations Division at Loyola Marymount University. He specializes in fairness and solvency opinions, valuation and transaction advisory services to public and private corporations, shareholders, management, directors and trusted advisors relative to planning, negotiating and reporting of mergers, acquisitions, divestitures, corporate tax restructurings, financings/recapitalizations, shareholder dispute, insurance placement, and estate tax reporting.

    Mr. Consola earned an M.B.A. in finance and a B.S. in mathematics from Loyola Marymount University.

  • Patrick T. Craig, MAI, MRICS
    Managing Director
    Real Estate
  • Patrick T. Craig, MAI, MRICS
    Managing Director of Real Estate

    Download Contact (vCard)


    Mr. Craig serves as a managing director of Marshall & Stevens. In his capacity as managing director, he oversees the national Real Estate Valuation services. Mr. Craig also serves as chair of the firm’s Business Innovation Committee.



    Mr. Craig has over 30 years of experience with real estate business involving valuation of single assets or portfolios, serving clients in the financial services, banking, REIT, insurance, legal, accounting, audit, corporate, development, pension and asset management sectors. Prior to joining Marshall & Stevens, he led the northeast valuation practice for Colliers International. He also spent two decades with Cushman & Wakefield serving as co-leader of the Portfolio Valuation Group, chairman of the firm’s Business Innovation Committee, and member of the Global Business Initiatives Council.



    Mr. Craig earned his B.A. in economics from the University of Massachusetts, Amherst. He holds an MAI designation from the Appraisal Institute and an MRICS designation from the Royal Institute of Chartered Surveyors. Mr. Craig is a member of the Real Estate Board of New York, NCREIF, and the International Council of Shopping Centers. He is currently licensed as a Certified General Real Estate Appraiser in New York, New Jersey, Connecticut, Pennsylvania, Georgia, Florida, Michigan, Virginia, and Illinois.

  • Matthew Crane, ASA (BV/IA), CEIV, CPA
    Director
    Financial
  • Matthew Crane, ASA (BV/IA), CEIV, CPA
    Director of the Financial

    Matthew Crane serves as a director in financial valuation practice of the New York office of Marshall & Stevens, an independent valuation services firm based in Los Angeles, California. Founded in 1932, Marshall & Stevens is a recognized leader in valuation services and is one of the oldest and most respected independent multi-disciplinary valuation firms in the U.S.



    Prior to his employment at Marshall & Stevens, Dr. Crane served as a Valuation Specialist at several New York based accounting firms, including RSM, where he performed tax and financial reporting valuations, in addition to supporting the audit practice on fair value issues. The Marshall & Stevens financial valuation practice performs fairness and solvency opinion work, as well as tax and financial reporting valuations.



    Dr. Crane earned a Doctorate in Finance (DBA) from Sacred Heart University in Fairfield, Connecticut, a Master’s in Business Administration (MBA) from Suffolk University in Boston, Massachusetts, a Master of Science in Taxation (MST) from Bentley University in Waltham, Massachusetts and a Bachelor of Arts from Binghamton University in Binghamton, New York. He is a certified public accountant (CPA) in New York and holds several appraisal designations: including the Accredited Senior Appraiser (ASA) in Business Valuations and Intangible Assets (BV/IA) and Certified in Entity and Intangible Valuation (CEIV) through the American Society of Appraisers. In addition, he is an active member of the Appraisal Issues Task Force, a subgroup of the Appraisal Foundation committed to financial valuation reporting related issues.

  • Thomas De Filippe
    Manager Director
    Business Development
  • Thomas De Filippe

    Thomas De Filippe serves as a managing director of Business Development in the New York office. Mr. De Filippe has over 12 years of diversified business valuation experience in the NY/NJ/CT middle market with focus on business development and referral source relationship management. His expertise includes identification, sourcing, proposing and managing valuation opportunities and clients.



    Prior to joining Marshall & Stevens, Mr. De Filippe served in numerous prominent business development roles. Most recently, he served as director of practice growth at GBQ Consulting and managing director at Valuation Services, Inc.



    Mr. De Filippe holds an M.B.A from Hofstra University and graduated cum laude with a B.S. from St. John’s University. He is a member of the (ACG – NYC / LI – New Member Committee –New Jersey, Philadelphia, and Connecticut Chapters; Commercial Finance Association (CFA) – NYC; National Association of Corporate Directors (NACD) –TMA. He is also a participant of national business networking functions and a featured speaker / panelist / moderator at various conventions / law schools relating to business valuations and their applications in the middle market.

  • Leo J. Dorsey, ASA
    Director
    Machinery and Equipment
  • Leo J. Dorsey, ASA
    Director of Machinery and Equipment

    Mr. Dorsey is a Director for Marshall & Stevens Incorporated, specializing in machinery, equipment and leasing valuations. Mr. Dorsey is an accredited senior appraiser (ASA) as conferred by The American Society of Appraisers with a designation in Machinery & Technical Specialties (MTS) – Machinery & Equipment.



    Mr. Dorsey was previously employed as a Vice President of Mesirow Financial Consulting (“MFC”) in Chicago for just under two years. Prior to joining MFC, Mr. Dorsey spent one year as a Managing Consultant for Navigant Capital Advisors, LLC; two years as a Senior Appraiser for Lease Valuation International, Inc., and prior to that he worked for American Appraisal Associates, Inc. for nearly 20 years, in a variety of positions in many departments; most recently, in the Structured Finance Group from 1998 to 2004, as a Senior Valuation Consultant and Middle Market Sales Manager. In these capacities, Mr. Dorsey was responsible for managing and performing valuation projects for the leasing industry, upgrading and expanding the Master Contract Program, and business development in the small and middle-ticket markets.



    Mr. Dorsey holds a Bachelor of Science degree in Architectural Engineering and an Associate in Applied Science degree, Architectural and Building Construction Engineering Technology, from the Milwaukee School of Engineering. Mr. Dorsey has also completed various continuing education courses as offered by the American Society of Appraisers and the Equipment Leasing and Finance Association.

  • Dom Esposito
    Board Member
    Board of Directors
  • Dom Esposito
    Board Member

    Mr. Esposito serves as board member of Marshall & Stevens. He has over 45 years of extensive public accounting experience. Mr. Esposito recently transitioned from his public accounting career to providing consulting services to CPA firms. He specializes in strategy, practice management, accounting, and mergers and acquisitions. He launched a boutique advisory firm, ESPOSITO CEO2CEO, that provides advice to CEOs, managing partners and other senior partners of small and mid-sized CPA firms focused on the mid-market throughout the U.S.

    Mr. Esposito began his career with Price Waterhouse & Co. He previously served as chief executive officer of Grant Thornton and board member of Grant Thornton International. Mr. Esposito also served as chairman and chief operating officer of BDO, and executive board member of CohnReznick where he recently held the position of national practice and growth director. Concurrent with the launch of ESPOSITO CEO2CEO, Mr. Esposito was voted as one of the most influential people in the profession for two consecutive years by Accounting Today. He authored the book “8 Steps to Great” which is a primer for CEOs, managing partners and other senior partners.

    Over the years, Mr. Esposito has helped identify and integrate more than fifteen merger combinations — starting in 1990 with a large portion of Spicer & Oppenheim to the 2012 combination of J.H. Cohn and the Reznick Group — resulting in the tenth largest U.S. firm — CohnReznick.

  • Gregory Feldman
    Director
    Business Development
  • Gregory Feldman
    Director of the Business Development

    coming soon….

  • Joseph A. Gagliano, J.D. (Retired)
    Managing Director and Principal
    Business Development
  • Joseph A. Gagliano, J.D. (Retired)
    Managing Director and Principal of Business Development

    Retired.

  • Catherine Gu, MAI
    Director
    Real Estate Valuation Group
  • Catherine Gu, MAI
    Real Estate Valuation Group

    Ms. Gu is a Director within the Real Estate Valuation Group for Marshall & Stevens Incorporated, working in the New York office on projects across the United States. Founded in 1932, Marshall & Stevens is a recognized leader in valuation services and is one of the oldest and most respected independent multi-disciplinary valuation firms in the U.S.

    Prior to joining Marshall & Stevens, Ms. Gu held a real estate appraisal internship position with LW Hospitality Advisors. Additionally, she has held various internship positions with Hilton Worldwide, Leading Hotels of the World, and Ritz-Carlton Hotels, in human resources, sales and marketing, and finance.

    Ms. Gu holds a Bachelor of Science in Hotel and Tourism Management with a concentration in Hotel Development from New York University. Ms. Gu is currently licensed as a Certified General Real Estate Appraiser in the State of New York and California and currently holds the MAI designation from the Appraisal Institute.

  • Erin D. Hollis, ASA, CDBV
    Financial Valuation and Consulting Director
    ESOP and Dispute & Litigation Support
  • Erin D. Hollis, ASA, CDBV
    Director of ESOP and Dispute & Litigation Support

    Ms. Hollis entered the appraisal profession in 2000. Prior to becoming a Director of Marshall & Stevens, she held the Director position of Tax & Valuation Services with Valuation Advisory Services and simultaneously with Strategic Tax Advisors for 13 years. In her position, Ms. Hollis oversaw all aspects of business development, production, administration, financial planning, quality control, revenue and client development. Ms. Hollis has experience in valuation services in both the United States and Canada for various valuation purposes, including gift & estate tax determinations, estate planning, succession planning, retirement/exit strategy planning, reorganization, recapitalization, corporate dissolution, financial opinions of fractional equity interests, shareholder buy-outs/buy-ins, family limited partnerships, ESOPs, buy- sell/shareholder/partnership agreements, family business disputes, marital dissolution, mergers & acquisitions, third-party or related-party sale, capital infusion, third-party investor purposes, transfer pricing, and distressed business valuations. Erin is a qualified expert witness and has testified in matters involving corporate litigation and family law matters.



    Ms. Hollis is experienced in a multitude of business industries, including auto dealerships, contractors, trucking/transportation, manufacturing, distribution, retail, wholesale, agriculture, aviation fixed-based operator, aerospace, agricultural aviation, and technology, and architecture, engineering, consulting, and other professional service industries.



    Ms. Hollis is a graduate of Michigan State University, where she obtained a Bachelor of Science in Psychology and a Bachelor of Arts in Journalism. As a seasoned valuation expert, Ms. Hollis is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers, which is the most prestigious appraisal organization for valuation professionals. She is also Certified in Distressed Business Valuation (CDBV) with the Association of Insolvency and Restructuring Advisors (AIRA).

  • Robert Kerslake
    Chairman Emeritus
    Board of Directors
  • Robert Kerslake
    Chairman of the Board Emeritus

    Mr. Kerslake serves as chairman of the board emeritus of Marshall & Stevens. Mr. Kerslake began his association with Marshall & Stevens as a business development manager in 1975.

    Prior to his appointment as chairman emeritus, Mr. Kerslake served as a senior valuation consultant, area vice president, corporate vice president of sales and marketing, senior vice president, president of the western division, and president and chief executive officer of Marshall & Stevens.

    Mr. Kerslake earned a B.B.A. in accounting from Loyola Marymount University. For Loyola Marymount University, he currently serves on the board of regents, the board of visitors for the School of Education, and chairman of the advisory board – Campus Ministry. Mr. Kerslake also serves on the advisory boards of many various charity and outreach programs, including St. Anne’s Transitional Housing Program, St. Vincent Meals on Wheels, and the Executive Service Corps.

  • Steven R. LaMantia, ASA
    Managing Director
    Structured Finance / Leasing
  • Steven R. LaMantia, ASA
    Managing Director of Structured Finance / Leasing

    Mr. LaMantia is a Managing Director in the Structured Finance / Leasing Valuation Practice at Marshall & Stevens, Inc.  He is responsible for performing and managing business and asset valuation projects for mergers, acquisitions, and divestitures, financing/recapitalizations, financial accounting, tax reporting and consulting purposes.



    Mr. LaMantia has more than 30 years of valuation consulting experience. His experience base includes senior staff positions at large independent international valuation consulting firms. Mr. LaMantia’s experience includes the valuation of the debt and equity securities and tangible and intangible business assets of closely held and public corporations, partnerships, and individuals.



    Mr. LaMantia holds a Bachelor of Commerce degree with a Concentration in Finance from DePaul University (Chicago, Illinois).  Mr. LaMantia holds an ASA designation from the American Society of Appraisers, he is also an Accredited Senior Appraiser – Business Valuation.  He is a member of the Equipment Leasing Association Business Valuation Association

     

  • Albert J. Macchioni, J.D.
    Managing Director
    Business Development
  • Albert J. Macchioni, J.D.
    Managing Director of the Business Development

    Albert Macchioni has served as managing director and Business Development head for the Northeast since 2010. He was the New York office leader for 2015 and part of 2016.



    Prior to joining Marshall & Stevens, Mr. Macchioni held a number of investment banking positions at both bulge bracket and boutique firms, focusing on middle market M&A and capital raising for emerging companies. He was also the CFO of two startups and successfully raised institutional investor funds for both companies. Early in his career, he was an associate at a major New York law firm.



    Mr. Macchioni graduated summa cum laude from Yale College with a B.A. and received a J.D. degree from Yale Law School. He also attended the London School of Economics as a Fulbright Scholar.

  • M. Christian Mitchell
    Vice Chairman
    Board of Directors
  • M. Christian Mitchell
    Vice Chairman

    Mr. Mitchell serves as vice chairman of the board of Marshall & Stevens. He has over 35 years of experience advising investors, federal regulatory agencies, senior management and corporate boards of directors on financial reporting, risk management, valuation, governance, regulation, capital markets and mergers and acquisitions.

    Mr. Mitchell previously served as a director for various firms, including Parsons Corporation, Western Asset Mortgage Capital Corporation, Grandpoint Capital, Reis, Inc., Stearn Holdings LLC, and the Special Values Opportunities Fund LLC – a registered investment fund managed by Tennebaum Capital Partners in Santa Monica. He is also a retired Deloitte senior partner that served as the national or regional managing partner for various practices, and was a founding member of the board of directors of Deloitte Consulting USA.

    Mr. Mitchell earned a B.S. in accounting summa cum laude from the University of Alabama. He has served as an adjunct professor of accounting at the University of Redlands, and is chairman of the National Association of Corporate Directors, southern California. In 2011 and 2012, Mr. Mitchell was named “One of the most 100 most influential people in corporate governance” by Directorship magazine.

  • James Nutter, ASA
    Director – National Practice Leader
    Machinery and Equipment
  • James Nutter, ASA
    Director – National Practice Leader of Machinery and Equipment

    Jim Nutter is a Director with Marshall & Stevens Incorporated’s and serves as the national practice leader for Machinery & Equipment Valuation Services. Mr. Nutter has been actively involved in the Machinery & Equipment valuation and consulting profession for over 10 years. He is a specialist related to a great variety of machinery and equipment valuation opinions and uses including: leasing, highest and best use, fair value for financial reporting (purchase price allocation and impairment), corporate tax planning and reporting, consulting, management, financing, asset management, and economic life opinions experience which provides guidance to clients related to the maximization of portfolio ownership, usage, acquisition and disposition. His practice includes valuations of machinery various segments such as industrial properties, medical assets, power, oil & gas, municipal, communication and technological assets.



    Prior to working at Marshall & Stevens, Mr. Nutter was the President of Equipment Sales and Associate of Appraisals at Micor Media Group, a firm specializing in the valuation of professional audio & video assets.



    Mr. Nutter holds a Bachelor of Arts Degree in History and Political Science from Loyola University Chicago. Mr. Nutter is an Accredited Senior Appraiser of The American Society of Appraisers with a designation in Machinery & Technical Specialties – Machinery & Equipment. He is currently the Chair of Machinery & Technical Specialties for the Chicago Chapter of the American Society of Appraisers as well as Vice President of the Chicago Chapter.

  • John F. Oates
    Executive Managing Director
    Structured Finance / Leasing
  • John F. Oates
    Executive Managing Director

    Mr. Oates serves as an executive managing director and head of Structured Finance / Leasing Valuation services for Marshall & Stevens.

    Mr. Oates has over 30 years of experience in the valuation and leasing industries. He specializes in valuation and financial analysis of equipment and facilities for leasing and project financing. Prior to his appointment as managing director, Mr. Oates served as a director in the Structured Finance Group of Navigant Capital Advisors, LLC, managing director at Global Operations for Lease Valuation International, Inc., and a director at Deloitte & Touche LLP where he managed the Leasing Valuation practice.

    Mr. Oates earned his M.B.A. from the Keller Graduate School of Business Management and B.A. from Marquette University. He is a member of the American Society of Appraisers – Business Valuation, and a member of the International Lease Committee.

  • Robert Owens, ASA
    Director
    Cost Segregation and Machinery
    and Equipment
  • Robert Owens, ASA
    Director of Cost Segregation and Machinery and Equipment

    coming soon…

  • Alexandru Patras
    Vice President
    MS Capital
  • Alexandru Patras
    MS Capital

  • James Sieman, ASA
    Director and Principal
    Financial
  • James Sieman, ASA
    Director and Principal of the Financial

    coming soon…

  • John F. Spude, ASA
    Executive Managing Director and Principal
    Financial
  • John F. Spude, ASA
    Executive Managing Director and Principal

    JOHN F. SPUDE, ASA – EXECUTIVE MANAGING DIRECTOR AND PRINCIPAL

    Mr. Spude serves as an Executive Managing Director and Principal of Marshall & Stevens. In his capacity as Executive Managing Director, he oversees the Eastern Region operations for the firm, including the Chicago Office, and also runs the National Financial Valuation Practice.

    Active in the valuation profession since 1983, Mr. Spude has managed and performed thousands of valuation studies including the valuation of numerous closely-held companies and partnerships, the valuation and lifting of intellectual properties and intangible assets, the quantification of economic obsolescence in tangible asset valuations, and the analysis and valuation of reporting units, debt and equity securities, and tangible and intangible assets for financial reporting across multiple industries.

    Additionally, Mr. Spude has been an instructor of the Uniform Standards of Professional Appraisal Practice (USPAP). Mr. Spude has provided expert witness testimony in valuations and economic damage assessments in the states of Colorado, Florida, Illinois, Minnesota, Tennessee, and Texas.

    Mr. Spude earned an M.B.A. in accounting from DePaul University, and a B.A. in Mathematics and Business Administration from St. Norbert College. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and a member of the Business Valuation Association.

  • Steven Susel
    Managing Director
    MS Capital
  • Steven Susel
    Director of MS Capital

    coming soon…

  • Douglas Van Wickler
    Senior Director
    Real Estate
  • Douglas Van Wickler
    Senior Director of the Real Estate

    Mr. Van Wickler serves as a Senior Director of the Real Estate Valuation Group of Marshall & Stevens, Inc., an independent valuation services firm headquartered in Los Angeles, California.  Founded in 1932, Marshall & Stevens is a recognized leader in valuation services and is one of the oldest and most respected independent multi-disciplinary valuation firms in the U.S.  Based in New York, Mr. Van Wickler has extensive experience in the appraisal and review of proposed and existing real estate projects located throughout the United States, and has also appraised properties located in China, Japan, and Canada.



    Mr. Van Wickler entered the Real Estate Valuation business in 1986 after several years in mortgage banking and origination.  Prior to joining Marshall & Stevens in 2013, Mr. Van Wickler served as a senior appraiser on the staff of Diversified Valuation Group, a Real Estate Valuation firm specializing in all property types located throughout the City of New York.  He has also previously managed a successful private appraisal practice and held other prominent roles within Long Island, NY-based valuation firms.



    Mr. Van Wickler obtained his Bachelor of Arts Degree from the University of Richmond, VA in May, 1982.  He is currently licensed as a Certified General Real Estate Appraiser in the State of New York.

  • Anthony Vu
    Director
    Cost Segregation
  • Anthony Vu
    Director of the Cost Segregation

    coming soon….

  • Matthew R. West, ASA
    Managing Director and Principal
    Health Care and Financial
  • Matthew R. West, ASA
    Managing Director of the Health Care and Financial Valuation Services Practice

    Matthew R. West, ASA, is the National Healthcare Practice Leader and a Managing Director for the Financial Valuation and Consulting Practice of Marshall & Stevens Incorporated.  Mr. West specializes in the valuation of healthcare systems, business enterprises, and intangible assets including complex financial instruments and derivatives.



    Mr. West’s valuation analyses have been used for compliance and consulting purposes including: buy/sell consideration, purchase price allocation (FASB ASC 805), capital stock/stock option valuations (IRC 409A, FASB ASC 718), goodwill impairment (FASB ASC 350), estate and gift tax reporting, ESOP formation and reporting, and financial reporting of complex financial instruments including auction-rate securities (FASB ASC 820).  Mr. West has provided expert witness testimony in valuation and economic damage assessments on separate occasions in the states of Colorado and Oklahoma.



    Mr. West holds a Bachelor of Science degree in Business Administration and Finance from the University of Kansas in Lawrence, Kansas.   In addition, Mr. West earned a Master’s in Business Administration with an emphasis in Accounting and Taxation from St.  Louis University.  Mr.  West has also attended numerous educational seminars in valuation theory and practice during the course of his professional career.  Mr. West is an accredited senior member of the American Society of Appraisers (ASA), in the business valuation discipline and in intangible asset valuation.  He has also received a Certification of Completion, American Society of Appraisers— Advanced Multidisciplinary Healthcare Valuation Education Program.

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