RATIONAL VALUATION

Business appraisal and valuation services in the areas of sale and purchase transactions, mergers and acquisitions, pricing, deal and capital structure, buyouts, and recapitalizations; valuation services in connection with partnerships, gift and estate and other tax situations; valuation services for shareholder disputes, divorce, and other litigation and dispute resolution purposes; valuation of intangible assets and intellectual property; consulting services in the area of corporate value enhancement