2023 ASA NY Fair Value Conference

Bill is CEO and a Senior Managing Director of Empire Valuation Consultants, where he has worked since 1994. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers, and one of the first recipients of the American Society of Appraiser's intangible asset designation.

Bill has over 25 years of experience in business and intangible asset valuations. He has managed and prepared numerous valuations for financial reporting purposes, including purchase price allocation, goodwill impairment testing and cheap stock  (ASC 718/409a). He is currently a member of the Board of Governors for the ASA and is Past Chair of the ASA’s Business Valuation Committee. He is also past President of the ASA’s New York City Chapter and chaired the first national conference co-sponsored by the ASA covering financial reporting valuations.

Myron Marcinkowski joined Duff & Phelps (rebranded to Kroll) in 2006. He is a managing director and North American Valuation Services Leader and part of the firm’s Valuation Advisory Services practice. Myron is also the firm’s Consumer Products and Retail industry leader. He has more than 31 years of experience in providing valuation and financial advisory services.

Manish Choudhary is a Managing Director in Deloitte Advisory’s Valuation practice in New York.  Manish has supervised and performed diverse valuation engagements for over 20 years involving business enterprises, intangible assets, equipment, and facilities.  Manish manages and performs valuation studies in a variety of industries including technology, telecommunications, media, consumer business, health care, financial services and manufacturing for purchase price allocations, impairment testing, fair value reporting, mergers and acquisition analyses, tax and regulatory compliance, bankruptcy re-organizations and strategic financial planning. 

Business valuation professional with extensive experience in the valuation of the business enterprise, equity and intangible assets. These valuations have been used by clients to support allocations of purchase price in corporate mergers and acquisitions (for both accounting and tax purposes), litigation and arbitrations, bankruptcy and reorganizations, estate and gift taxes and planning, and corporate planning and internal restructuring. Industry sectors include Media & Entertainment, Retail and Consumer Products and Private Equity.

Martin is a partner in the Economic & Valuation Services practice of KPMG LLP. He serves as the New York Metro market leader as well as the National Life Sciences Industry Leader for the valuation practice. Martin is also the former chair of the firm’s Valuation Services Technical Committee. He has approximately 20 years of valuation experience and has been responsible for and involved in a wide range of valuation assignments including, valuations of business and business interests, intangible assets, stock options, and preferred stock.

"Adam is a Managing Director with over 20 years of valuation experience.  He has performed valuations of businesses, business interests, intangible assets, economic damages, derivatives, and lost profits.  His experience includes preparing valuations for a wide range of purposes including financial reporting, litigation support, corporate planning and consulting, mergers and acquisitions, estate and gift tax reporting, and employee stock ownership plans.  From 2013 to 2015, Adam served as a practice fellow at the Financial Accounting Standards Board (FASB) specializing in fair value issues and from 2015 to 2017, he was the Technical Director of Business Valuation Standards for the International Valuation Standards Council (IVSC)
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Aswath Damodaran holds the Kerschner Family Chair in Finance Education and is Professor of Finance at New York University Stern School of Business. Before coming to Stern, he also lectured in Finance at the University of California, Berkeley. Professor Damodaran's contributions to the field of Finance have been recognized many times over. 

His skill and enthusiasm in the classroom garnered him the Schools of Business Excellence in Teaching Award in 1988, and the Distinguished Teaching award from NYU in 1990. In addition to myriad publications in academic journals, Professor Damodaran is the author of several highly-regarded and widely-used academic texts on Valuation, Corporate Finance, and Investment Management. Professor Damodaran currently teaches Corporate Finance and Valuation to the MBAs, and his interests lie in disentangling value drivers and understanding market pricing and behavior.

Craig Ter Boss is a Partner in the Corporate Finance Group, with nearly 20 years’ experience providing valuation services to public and private clients. Craig delivers services across a range of industries, including consumer products, apparel, technology, business services, financial services, manufacturing, media, retail and health care. Craig’s depth of experience and skill set is a unique combination, positioning him as a specialist with client-facing concerns as well as an expert in fair value measurement issues for audit engagements. Types of engagements include allocation of purchase price, goodwill impairment, corporate strategic and tax planning, corporate transactions (e.g., mergers, acquisitions), litigation and arbitration.

Joshua Cherry-Seto joined StartUp Health as Partner & Chief Financial Officer in September 2022. Having spent more than 20 years organizing, supporting, and investing in healthcare workers and businesses, Josh has witnessed the challenges of the healthcare system up close. He's passionate about leveraging his experience to improve health from the ground up and help Health Transformers bring their solutions to market at scale.

Before StartUp Health, Josh served as Managing Director, CFO & CCO at Blue Wolf Capital Partners for nine years, supporting the firm's growth from about $100M of invested capital in 2013 to $3B of AUMs in 2022. Josh served on Blue Wolf’s ESG committee and was responsible for fund and management company reporting to the Limited Partners as well as the SEC and other regulatory agencies; coordination with and support of Blue Wolf’s portfolio companies' CFOs; and the investment and tax structuring of potential platform, add-on, and co-investment opportunities.

Carla S. Nunes, CFA, ABV, is a Managing Director in the Office of Professional Practice of Kroll. In addition, Carla is the Global Leader of Kroll’s Valuation Digital Solutions group, which produces cost of capital thought leadership content and data housed in the Cost of Capital Navigator. She has over 25 years of experience in valuation, financial reporting and tax, conducting numerous business and asset valuations for a variety of purposes including purchase price allocations, goodwill and asset impairments, mergers & acquisitions, tax restructuring, debt analysis, and gift and estate tax planning. Carla also has extensive experience working with multinational companies, having addressed complex tax, international cost of capital, and foreign exchange issues. Carla is a contributing author to “Cost of Capital: Applications and Examples,” 5th edition, by Shannon Pratt and Roger Grabowski. She is a co-author of the “Valuation Handbook” series and co-creator of the Kroll Cost of Capital Navigator. She recently co-authored Kroll’s ESG and Global Investor Returns Study and was a contributing author to The Appraisal Foundation’s “The Art of Valuation. Carla is a member of the Education Committee at the iiBV, and just completed her two-year term as Practitioner Director in the Board of FMA International.

Irina Gershengoren is a Partner in the Financial Services Group and a member of EisnerAmper LLP’s Executive Committee, with over 20 years of experience serving clients in the alternative investment industry, including hedge funds, private equity funds, venture capital funds, funds of funds and investment advisors. She is the go-to-market leader for EisnerAmper LLP Financial Services practice and an active member of EisnerAmper’s ESG Advisory Board and Women of EisnerAmper Leadership Committee.

Irina has many years of experience in the financial services space. and leads audits for clients in the alternative investment industry and provides guidance on topics such as, fund structuring, fee allocations and best practices. As a former Chief Financial Officer at a hedge fund, Irina has committed to understanding the latest changes and trends to best address her clients’ interests. She is also actively involved with several of the firm’s industry groups. As a former Chief Financial Officer at a hedge fund, Irina has committed to understanding the latest changes and trends to best address her clients’ interests. She is also actively involved with several of the firm’s industry groups.

Irina takes a leadership role educating colleagues and professionals in the financial services sector. She has presented as a panel member to professional audiences on various topics related to the alternative investment community. Prior to joining the firm, Irina was a Partner at a national accounting firm.

Mike Pellegrino is the Founder and President of Pellegrino & Associates, LLC (P&A), a boutique intellectual property (IP) valuation firm. He has significant experience valuing patents and other forms of intellectual property, establishing royalty rates, and evaluating businesses. His company engagements number more than 400 for more than 200 clients, ranging from Fortune 100 companies like IBM, GE, State Farm, Liberty Mutual, American Express, and Lockheed Martin to startups. Judges, attorneys, and government entities such as the IRS and the SEC have widely accepted his work product. Courts at the state and federal level, tax jurisdictions, and arbitration panels have accepted Mike’s work for issues including bankruptcy valuations, estate tax valuations, copyright infringement claims, trade secret misappropriation claims, patent infringement claims, breach of contract claims and others. Mike’s experience positions him as a market leader in intangible asset valuation. He is the author of first and second editions of BVR’s Guide to Intellectual Property Valuation, selling more than 700 books to a variety of customers including attorneys, tech transfer officers, business valuation firms, competing IP valuation firms, and more. In addition to speaking engagements, Mike teaches webinars regarding valuation and related topics. To date, students number more than 1,200 and include those across most major economic analysis firms, the IRS, financial institutions, and others. 

Mark Edwardsis a partner in Grant Thornton’s Valuation Services practice and serves as the practice leader for the Mid-South market territory. Prior to joining Grant Thornton, Mark served more than 13 years with Arthur Andersen and other national valuation firms. He has extensive experience in the valuation profession, and has worked for more than 20 years with numerous public and private clients on financial reporting, litigation, transaction advisory and strategic planning. In addition to managing the Valuation Services practice, Mark has served as an expert witness in litigation and provided testimony in disputed valuation cases.