Valuations are normally required with regard to one or more of the following situations:

Adequacy of Life Insurance                         Gifting Programs

Bankruptcy and Foreclosures                     Incentive Stock Option Programs

Buy/Sell Agreements                                    Initial Public Offerings

Charitable Contributions                             Liquidation or Reorganization

Eminent Domain                                            Litigation Support

Employee Stock Ownership Plans              Mergers and Acquisitions

Estate and Gift Taxes                                     Sale of a Business

Family Limited Partnerships                      Split-Ups or Spin-Offs

Financing Arrangements                             Succession Planning

Franchise Evaluations                                  Wealth Retention Planning