National commercial real estate broker with experience in the valuation of private and public enterprise equity for: estate tax purposes, gifting, establishing employee stock ownership plans (ESOPs), a basis for sale and/or buy-sell agreements, liquidations, both for and against the IRS. Valuations include C and S Corps, estates, trusts, limited and general partnerships, family limited partnerships (FLPs), real estate limited partnerships (RELPs), holding companies, limited liability corporations (LLCs), discount studies, and intangible assets for SEC and IRS filing purposes. Commercial Properties have been valued in 49 of the 50 states. All types of commercial real estate have been valued from Malls to Speedways to Casinos. Licensed in California. California Real Estate Broker (Lic. #01242276). Industries and equipment include tire and automotive, mining, manufacturing, metal plating, wood and pulp, retail, clothing inventory, office equipment and machinery, cars, trucks, trucking and hauling equipment, construction equipment, grocery store and bakery equipment, car wash and gas station equipment, medical, bottling equipment, banking and finance, as well as a wide range of different inventories.