Dave has extensive expertise in valuations of estate and gift tax reporting, for which he has valued limited partnership interests and limited liability company interests of privately held companies across a diverse range of industries. In addition, he has valued intangible assets (including trademarks/names, technologies, patents, etc.) pursuant to business combinations (ASC 805), debt instruments, and non-performing loans, as well as goodwill impairment testing (ASC 350) and the impairment or disposal of long-lived assets (ASC 360).