Scott Nammacher

Scott A. Nammacher, ASA, CFA
Board Member
Senior Managing Director
212.714.0122 │ E-mail
Office: New York

Scott is a Senior Managing Director of Empire Valuation Consultants, where he has worked since 1992. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and a Chartered Financial Analyst® (CFA) Charterholder.

He has extensive experience in financial consulting, business valuations and acquisitions/divestitures. Scott spent six years doing acquisitions, divestitures, special financing and general financial consulting for PepsiCo and Marigold Enterprises, a boutique management consulting and leveraged buyout firm. His background also includes experience with Arthur Andersen & Co., where he managed equity, debt, warrant/option, NOL and intangible asset valuations, along with general financial consulting engagements.

Scott has valued a wide variety of publicly and privately held companies for acquisitions, share repurchases, estate and gift tax reporting, recapitalizations and general corporate planning purposes. He has developed business plans and financing packages, and has been involved in completed transactions totaling over $2.0 billion. Scott has also been involved in the valuation of several hundred hedge and P/E fund interests, including carried interests and related derivatives. He has also valued entertainment and artistic-related assets and interests, from copyrights of most types and profit participation interests to music libraries and other royalty-related assets.

Scott has testified as an expert witness in U.S. Tax Court, U.S. Bankruptcy Court, and the Superior Court of Connecticut; has acted as a valuation consultant to the Superior Court of New Jersey; and has been involved in shareholder disputes in New York, New Jersey, Delaware and Louisiana. He has served as an expert witness in the U.S. District Court of the Eastern District of Wisconsin regarding high yield bond portfolio litigation. He has also lectured on various business and warrant valuation topics (including speeches at national and chapter level conferences), private equity/hedge fund valuations and high yield bonds before various organizations around the country.

Scott co-authored a book, Investing in Junk Bonds; Inside the High Yield Debt Market, John Wiley & Sons, New York, New York, 1987 (including a Japanese translation published in 1988), and several articles on junk bonds. He also received the prestigious "Graham & Dodd Scroll Award" from the Financial Analysts Journal, for outstanding financial writing related to an article published as a cover story in a magazine.



  • M.B.A. in Finance - New York University Stern School of Business
  • B.S. in Business - University of Minnesota


  • CFA Institute - Member
  • American Society of Appraisers
    • New York City Chapter - Past President
    • Annual Valuation Conference - Chairperson
    • Business Valuation Committee - Two-Term Member (Elected)
    • Board of Governors (Body that Oversees Operations) - One-Term Member (Elected)
    • Business Valuation Review - Past Editorial Board Member



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