Mike has been in public accounting and consulting since 1994. He provides valuations of closely held businesses, common stock (including blockage discounts), restricted stock, preferred stock, debt, stock options, and intellectual property. Valuation purposes include gift and estate, income tax, and financial reporting valuations, including ASC 805, ASC 350, and ASC 718/409A. He has performed valuations of various types of business entities in the manufacturing and distribution, high technology, construction, telecommunications, health care, wine, agricultural, and banking industries. Mike leads the firm’s Northern California Valuation Services Group.