Jay B. Abrams, ASA, CPA, MBA, is a specialist in valuing privately-held businesses. He is the author of three published books on business valuation, with McGraw-Hill as publisher of the first two and John Wiley & Sons as the publisher of the third, with one more book on the way with Wiley & Sons.

His first book, Quantitative Business Valuation: A Mathematical Approach for Today’s Professionals, ©2001 is the most mathematical text in the valuation profession.  It has a five-star rating on Amazon.com, which you can easily find by going to Amazon’s website and typing his name in the search field.  His wrote his second book, How to Value Your Business and Increase its Potential ©2005, for business owners and other professionals.  The second edition of Quantitative Business Valuation for John Wiley & Sons printed in March 2010.

He has finished the first draft of the manuscript, Valuing S Corporations and Non-Tax Entities Using the Abrams-Grabowski Model, and is working on the final manuscript.  Under current tax rates it typically results in S Corporation premiums over C Corporation values around 9% to 20%, compared to the IRS Gross v. Commissioner method of a 67% premium.  However, if in the future Congress passes an increase in the qualified dividends tax and/or capital gains tax rates, the S Corporation premium will increase, as the S election would then be shielding its owners from a greater level of double taxation.

He has published numerous quantitative articles in the American Society of Appraisers’ Valuation Journal, Business Valuation Review, and The Valuation Examiner, and CFO Magazine has written about his books and his inventions (April 2002, p. 18 and www.cfo.com/article.cfm/ 3840159?) and cited him as a valuation expert in its March 2005 20-year anniversary article about valuation, “A Question of Value.”  He has invented 150 mathematical formula and several valuation models.

Mr. Abrams served as a columnist on a panel of experts to answer difficult questions posed by valuation practitioners in Business Valuation Q&A, Business Valuation Resources, LLC, Portland, OR.

Mr. Abrams is the President of Abrams Valuation Group, Inc., a firm that specializes in business valuation.  He began in the valuation business in 1983 as a Project Manager at Arthur D. Little Valuation, Inc. in Los Angeles, California, where he performed the valuations of Columbia Pictures, Dr. Pepper, Purex, MCO Geothermal, VSA, and many other large firms.  He was a CPA at Arthur Andersen & Company from 1974 to 1976 and co-founded and was President of Raycom, a two-way radio communications firm in Paramount, California, from 1975 to 1979.

Services:

We value all types of businesses, life insurance policies, intangible assets, ESOPS, and mergers & acquisitions.  We calculate business damages, lost profits, and much more.  Abrams Valuation Group, Inc.’s corporate headquarters is North Hollywood, California, with offices in San Diego and New York.  Mr. Abrams and our other appraisers are available nationally for expert witness testimony, litigation support, and case consultation for law firms and their clients in a wide variety of forensic economic venues. We specialize in difficult and unusual assignments.  To view or print Mr. Abrams’ CV, visit our website at www.abramsvaluation.com.