Gettry Marcus provides an array of valuation services to various types of clients, including attorneys, courts, business owners, estates, Receivers, Trustees and current and prospective lenders and investors. The valuation process is complex and requires professional judgment and expertise.

Our business valuation professionals have experience in valuing business ownership interests in a wide variety of industries for many different legal, strategic, and business purposes. Our valuation process involves a careful analysis and assessment of all the specific facts and circumstances. Gettry Marcus’ dedicated business valuation specialists, with practical experience, professional resources, and specialized credentials, have strong business appraisal skills and knowledge to meet a wide range of valuation challenges.

In succession planning and/or trust, gift, or estate tax matters, credible, defensible valuations are critical elements for business and tax planning, as well as compliance. We combine a thorough knowledge of tax planning strategies within the highly specialized discipline of business valuation. Our valuation analyses and reports are thoroughly supported and documented, and prepared based upon the unique facts and circumstances of the entity at the time of the valuation.

Commercial litigation cases often require the valuation of a business. Gettry Marcus’ credentialed business valuation specialists possess the expertise to provide valuation services for businesses in varied industries.


  • Analysis for lack of control, marketability, and other discounts
  • Buy/sell agreements
  • Discounts applicable to fractional interests
  • Discounts applicable to undivided interests
  • Due diligence
  • Employee Stock Ownership Plans
  • Interests in privately held businesses, including control and minority interests
  • New partner/shareholder admissions or buyouts
  • Recapitalization and loan financing
  • Valuing options granted as compensation

Business Valuation in Litigation

  • Advancing or defending claims by, or against, a trust or estate
  • Business interruption claims
  • Contract disputes and economic damages computations
  • Dissenting shareholder and minority oppression cases
  • Matrimonial
  • Partner/Shareholder disputes
  • Partnership dissolutions

Business Valuation for Bankruptcy

  • Adversarial proceedings
  • Assessment of the debtor’s reorganization value
  • Claims determination
  • Determination of liquidation value
  • Solvency analysis

Tax Planning and Compliance

  • Closely held securities for charitable gifting purposes
  • Corporate reorganizations
  • Gifting
  • Representing clients before taxing authorities
  • S Corporation conversions
  • Strategic tax planning upon a liquidity event
  • Succession planning
  • Valuation for transfers of ownership interests
  • Valuation for trust and estate administration

Expert Witness Services

  • Assist in depositions and trial preparation
  • Critique opposing expert’s report
  • Provide expert testimony


We maintain active roles in many professional organizations in our disciplines, and contribute articles to nationally recognized peer reviewed journals and publications. We have attained the highest level of credentials within our profession and serve as national instructors and lecturers to various professional groups, including state CPA organizations, on various business valuation and forensic accounting topics.


We Maintain Active Memberships in the Following Professional Associations:

  • American Bar Association (Associate Member, Section of Litigation)
  • American College of Forensic Examiners
  • American Institute of Certified Public Accountants
  • American Society of Appraisers
  • Associated Licensed Detectives of New York State
  • Association of Certified Fraud Examiners
  • Financial Consulting Group
  • Institute of Business Appraisers
  • National Association of Certified Valuators and Analysts
  • New York State Society of Certified Public Accountants
  • Society of Professional Investigators
  • The Estate Planning Council of Nassau County

Practice Leader

Russ Glazer

516-364-3390 x208


Business Valuation Case Studies

Business Interruption Claims
Buy/Sell Agreements
Due Diligence
Estate Administration


Partner/Shareholder Disputes