Gerald G. Gray & Associates specializes in independent, supportable valuations of:
  • Closely Held Stock
  • Intangible Assets
  • Family Limited Partnerships and Limited Liability Companies
  • Options & Warrants
  • Machinery & Equipment
  • Thinly Traded Public Stock
Our appraisals are performed for a wide range of intended uses including:
  • Estate & Gift
  • Charitable Donations
  • Employee Stock Ownership Plans (ESOPs)
  • S-Corporation Elections
  • Financial Reporting (FAS 141R/142)
  • Litigation Support
    • Shareholder Disputes
    • Marital Dissolution
    • Condemnation
  • Buy/Sell Agreements
  • Purchase or Sale

Our clients are located throughout the United States and range in size from $0 to $3 billion. Our clients span many industries including: manufacturing, wholesale, retail, publishing, printing, financial services, professional services, and technology.

Our appraisals are prepared in compliance with the Uniform Standards of Professional Appraisal Practice (USPAP) as promulgated by the Appraisal Foundation and adopted by Congress under title XI and meet the standards and code of ethics of the American Society of Appraisers. In addition, our appraisals comply with the business valuation standards of the American Institute of Certified Public Accountants when appropriate.