Daniel M. Rosio


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Katz, Sapper & Miller’s Valuation Services Group provides you with the information you require; whether creating or updating a buy/sell agreement, developing an estate plan or gift program, or implementing a corporate merger or acquisition, our professionals can provide the valuation expertise needed. We value many types of businesses including partnerships, LLCs, corporations, not-for-profit organizations, and governmental entities.

Valuation needs include the following:

  • ESOP
  • Estate/gift tax
  • U.S. Small Business Administration (SBA) loan appraisals
  • Minority interest appraisals
  • Blockage discount appraisals
  • Family-limited partnership and LLC valuations
  • Healthcare industry valuations
  • Mergers and acquisitions
  • Recapitalizations
  • Stock options
  • Fair value (ASC 805 and ASC 820)
  • Purchase price allocation studies (ASC 805)
  • Impairment studies (ASC 350)
  • Financing/leveraged buyouts
  • Litigation, including divorce and shareholder disputes
  • Mediation and arbitration
  • Buy/sell agreements

When a valuation is conducted, all relevant approaches are considered including asset, income, and market approaches. Our professionals follow a comprehensive due diligence process which includes conducting onsite interviews, performing industry and competitor research, and examining company specific and other relevant factors.

Katz, Sapper & Miller’s Valuation Services Group is comprised of professionals with specialized expertise who dedicate 100 percent of their time and talent to valuations. That singular focus, plus ongoing involvement in industry and professional associations, assures we can offer the most accurate information to make the right decisions.