Michael Hawks

Michael Hawks has experience with the valuation of closely held businesses and business interests, intangible assets, intellectual property, capital equipment, debt instruments, real estate, and derivatives (including stock options and options-embedded securities). These engagements were conducted for a variety of purposes, including financial reporting, tax planning and reporting, restructuring, litigation support, and mergers and acquisitions.

Services provided on recent engagements include:

• Purchase price allocations and impairment analyses related to the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 805, 350, and 360 for public reporting purposes
• Valuation consulting related to tax planning and compliance, including appraisals performed for estate and gift tax reporting, domestic and international tax planning (including reorganizations, restructuring, and ownership/control changes), and charitable contributions
• Financial analysis to assist with business planning, acquisitions, and transfers
• Review of valuation analyses performed by other appraisal firms for restatement purposes
• Common stock valuations for tax planning and financial reporting to comply with Section 409A of the Internal Revenue Code and FASB ASC 718
• Valuations of carried and capital interests related to certain private equity and venture capital interests