Calvin Swartley
Managing Director
CFA®, ASA

Biography

Calvin has provided valuation services since 1998. He provides valuation consulting for business succession, purchase or sale, allocation of purchase consideration, option issuance pricing, buy/sell agreement requirements, shareholder disputes, and testing for Goodwill Impairment for fair value reporting, corporate planning, joint ventures, marital dissolution, and estate and gift reporting. He analyzes and values operating companies, limited liability companies, intangible assets, options and warrants, notes receivable, contracts of sale, preferred stock, and family limited partnerships for a variety of purposes.

Calvin is an active member of the firm’s health care, technology, and wealth services groups, which provide accounting and consulting services to clients and professional advisors. He has testified as an expert witness before the Maryland Insurance Administration, the State of Montana Office of the Commissioner of Securities and the Insurance and Attorney General, in the State of Washington, in the State of Oregon, and in the State of Arizona. Calvin has also participated in settlement negotiations with the Internal Revenue Service.

Selected Publications

  • "Keep Physician Compensation Contracts in Compliance to Avoid Stark Law Violations" (Healthcare News, January 2019)
  • "Five Vital Elements of a Healthy Physician Buy/Sell Agreement" (Washington Healthcare News, Oregon Healthcare News, and California Healthcare News, July 2015)
  • "Recession Complicates Efforts to Place Values on Businesses" (Portland Business Journal, May 2010)
  • "How to Value, Buy, or Sell a Financial Advisory Practice, A Manual on Mergers, Acquisitions, and Transition Planning" (Bloomberg Press, Summer 2006)
  • "A Business Evaluator Looks at Buy/Sell Agreements" (Oregon Business Lawyer, Summer 2005)
  • "How to Breakup: Many Planners Have Buy/Sell Agreements. Most of Them Will Land You in Court" (Investment Advisor, February 2005)

Selected Speaking Engagements

  • Navigating Risk While Defending Against the Three-headed Monster: False Claims, Stark Law and Anti-kickback Statute
    (Moss Adams Health Care Conference, November 2018)
  • Specific Considerations in Healthcare Valuations
    (2014 Praxity Forensic Litigation & Valuation Services Conference, November 2014)
  • Hot Topics in Business Valuation
    (Southern Oregon Estate Planning Council, October 2013)
  • Valuation Analysis: Capitalize on Your Value
    (Pacific Northwest Forum, Oregon Health Care Association and Washington Health Care Association Joint Conference, December 2012)
  • Update of Fair Value Considerations
    (Praxity Forensic, Litigation & Valuation Services 2012 Conference, October 2012)
  • Valuation Considerations for ACO/CCOs
    (Joint Washington-Alaska and Oregon Healthcare Financial Management Association Fall Conference, September 2012)

Professional Affiliations

  • Member, American Society of Appraisers
  • Member, CFA Institute
  • Member, CFA Society of Portland

Education

  • BS, business administration, Lewis & Clark College
  • MBA, Washington University, St. Louis