Nikolay Karatanev

Nikolay Karatanev is a director in the Valuation practice with over 11 years of experience in the valuation of businesses and intangible assets for litigation, financial reporting, and tax purposes. He has experience across a variety of industries including retail, healthcare, pharmaceuticals, telecom, manufacturing, financial services, and others. He has performed goodwill impairment analysis and purchase price allocations involving a variety of intangible assets, such as customer relationships, trade names and trademarks, proprietary technology, assembled workforce, and others.

Services provided on recent engagements include:

• Purchase price allocations and impairment analyses related to FASB Accounting Standards Codification ("ASC") 805, ASC 350, including preparation of responses related to comments from Big Four and mid-tier accounting firms
• Review of valuation analyses performed by Big Four, mid-tier, and boutique appraisal firms for financial reporting purposes
• Financial analysis to assist with business planning, acquisitions, and litigation
• Valuation analyses of common equity of companies with complex capital structures including preferred stock, stock options, warrants, profits interest, and simple agreements for future equity (SAFEs) for tax planning and reporting purposes to comply with Sec. 409A of the Internal Revenue Code and FASB ASC 718
• Valuations performed for estate and gift tax reporting purposes
• Analyses related to determining the market yield of newly issued preferred stock
• Analysis and estimation of incremental borrowing rate for FASB ASC 842 purposes
• Valuation of convertible debt in accordance with FASB ASC 815

Before joining Andersen, Nikolay was a senior analyst in the Transaction Advisory Services Practice of EY, specializing in business and intangible asset valuation. Prior to that, Nikolay was a consulting associate in the Financial Markets Practice of Charles River Associates specializing in financial analysis and valuation of businesses for litigation purposes.