About the Authors

Dr. Shannon P. Pratt, CFA, FASA, ARM, MCBA, ABAR, CM&AA, is the chairman and CEO of Shannon Pratt Valuations, Inc., a nationally recognized business valuation firm headquartered in Portland, Oregon. He is also the founder and editor emeritus of Business Valuation Resources, LLC.

Dr. Pratt has performed valuation assignments for the following purposes: transaction (acquisition, divestiture, reorganization, public offerings, public companies going private); taxation (federal income, gift, and estate and local ad valorem); financing (securitization, recapitalization, restructuring), litigation support and dispute resolution (including dissenting stockholder suits, damage cases, and corporate and marital dissolution cases); and management information and planning. He has also managed a variety of fairness opinion and solvency opinion engagements. He regularly reviews business valuation reports for attorneys in litigation matters.

Dr. Pratt has testified on hundreds of occasions in such litigated matters as dissenting stockholder suits, various types of damages cases (including breach of contract, antitrust, and breach of fiduciary duty), divorces, and estate and gift tax cases. Among the cases in which he has testified are Estate of Mark S. Gallo v. Commissioner, Charles S. Foltz, et al. v. U.S. News & World Report et al., Estate of Martha Watts v. Commissioner, and Okerlund v. United States. He has also served as appointed arbitrator in numerous cases.

Previous Experience ...

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