Business Valuation
The need to value a closely held business can arise in many different circumstances. Wall, Einhorn & Chernitzer, P.C.'s business valuation analysts offer a range of valuation and consulting services for business of all sizes.
We have extensive experience of determining enterprise values in the following areas:
- Buy-sell agreements
- Calculations of built in gain
- Divorce proceedings
- Employee Stock Ownership Plans (ESOPs)
- Estate and gift taxes
- Financing
- Fractional interests in undivided property
- Goodwill and intangible asset impairment
- Mergers and acquisitions
- Partner/shareholder disputes
- Purchase price allocations
- Section 409 stock options
Our participation in professional organizations such as the National Association of Certified Valuation Analysts, along with continuing professional education programs, keep us abreast of the latest developments in the increasingly sophisticated field of business valuation.

Manager
Advisory Service Director
Valuation Analyst
Gary Baum joined Wall, Einhorn & Chernitzer, P.C. in 2005. Prior to joining the firm he had extensive experience providing professional services in the legal profession and working for corporations ranging from Fortune 500 companies to technology start-ups. Gary is the leader of Wall, Einhorn & Chernitzer, P.C.'s Business Valuation & Litigation Support Team. He has substantial experience in the appraisal of business entities and business interests. Gary's valuation assignments include appraisals for ESOP compliance, mergers and acquisitions, estate and gift tax purposes, litigation support; and the valuation of fractional interests in undivided property.
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