Valuation · Consulting · Advisory

Valuation advisory for complex operating assets — where real estate, equipment, intangibles, and regulatory risk intersect.

When an asset is too complicated for traditional valuation, that's where we add value.

Who Calls Us

Where attorneys, CPAs, lenders, and investors turn when the asset is complex.

For Attorneys

When a dispute, estate, or IRS matter turns on the value of an unusual asset.

  • Litigation support & expert testimony
  • Conservation easements & IRS matters
  • Eminent domain & partnership disputes
  • Bankruptcy & environmental claims
How we support counsel →

For CPAs

When tax and transaction planning depends on defensible asset values.

  • Estate & gift tax valuation
  • Purchase price allocation
  • Closely held & family asset planning
  • Integrated real estate + equipment values
How we support CPAs →

For Lenders & Investors

When the collateral — or the deal — is more than land and buildings.

  • Complex collateral analysis
  • Going-concern & operating assets
  • Acquisition & disposition advisory
  • Infrastructure & specialty portfolios
How we support capital →
The Assets Most Advisors Avoid

Value that doesn't fit a comparable-sales grid.

These assets combine real estate, equipment, operating businesses, permits, and regulatory risk. We analyze them as they actually operate.

Quarries, Mining & Mineral ReservesReserves, depletion, permitted extraction
Landfills & Waste InfrastructurePermitted airspace, scarcity, essential demand
Marinas, Ports & ShipyardsReal estate plus operating business
Agribusiness & Permanent PlantingsGroves, vineyards, productive life
Aquaculture & Food ProcessingIntegrated real property + equipment
Greenhouse & Controlled-Environment AgHydroponic & CEA facilities
Water Rights & Natural ResourcesAllocations, storage, scarcity value
Renewable Energy & InfrastructureSolar, generation, timberland
Contaminated & Superfund PropertiesWhere cleanup becomes the opportunity
Machinery & EquipmentAcross all industries — the value that gets missed
The Four Ideas Behind the Practice

Complex assets aren't harder simple assets. They're a different problem.

01

When the Land Isn't the Asset

It looks like land. The value is in permits, reserves, entitlements, and scarcity — not the dirt.

02

The Equipment Trap

The real estate appraisal financed the building and missed the machine that makes the money.

03

When Cleanup Becomes the Opportunity

Contamination reads as pure liability. Priced right, remediation is where the upside lives.

04

Hidden Infrastructure

Landfills, ports, water, energy — unglamorous assets with scarcity economics and durable demand.

Beyond the Core Four — The Newsletter

The business, legal, and investment dynamics of specialized assets.

When the Land Isn't the Asset

The Office With No Address: Reading the New Architecture of Easement and Donation Enforcement

The IRS created a permanent Office of Conservation Easements and ended its settlement program in the same release. Over 1,100 open cases, a 5% to 7% baseline, a 40% penalty — and five ways a deduction dies before anyone opens the appraisal.

Read →
When the Land Isn't the Asset

Two Core Holes: How a Valuation Fails Before Anyone Argues About Value

A $41.6 million deduction resting on two core holes. Nine decided cases, read in the order a valuation actually gets built — and the six places the courts keep stopping.

Read →
When the Land Isn't the Asset

The Week After: Casualty Loss Valuation When the Return Meets the Examiner

A claim over $820,000 that produced a deduction of zero. The before-and-after standard, what changed for 2026, and what has to exist in the file before a casualty loss number goes on a return.

Read →
30+
Years of Experience
CRE® · MAI
Counselors of RE · Appraisal Institute
ARA · ASA
ASFMRA · American Society of Appraisers
12
State Certifications · AZ Pending
Weekly
Beyond the Core Four
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Written for attorneys, CPAs, lenders, and investors who work where value gets complicated.

Weekly. The assets beyond office, retail, industrial, and multifamily — and the business, legal, and investment questions they raise.

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