FV & FMV Valuation, Inc. was founded to provide a quality resource equivalent to the Big Four public accounting firms. Our Team provides quality and timely valuation and financial advisory services that meet financial reporting and tax regulatory scrutiny. Our experienced team has advised clients ranging in size and complexity from Enron during its restructuring and liquidation to a privately held company generating $3.5 billion in revenue with estate planning needs. We are prepared to meet your needs. Please contact us for additional qualifications and experiences.
Michael A. Szymanski, ASA, CPA/ABV has 31 plus years of experience in the valuation of complex securities and derivatives, business enterprises, equity and debt interests, and intangible assets. His experience includes valuations for: 280(g) executive compensation excise tax, stock-based compensation (ASC 718), IRS 83(b) elections, IRS 409(a) compliance, allocation of certain provisions in debt and equity instruments, allocation of purchase price for financial reporting and tax purposes, international purchase price allocation under ASC 805 and IFRS 3, shareholder buy-out, intellectual property transactions, corporate planning, fairness and solvency opinions, restructuring and bankruptcy negotiations, divorce litigation, and tax planning and compliance, for both corporate and estate & gift tax purposes. He has expertise with valuation of equity and debt interests in complex capital structures and multiple investments with in funds or investor portfolios.
Mr. Szymanski’s industry experience includes automotive, biotech/life sciences, building materials & supply, chemicals, consumer brands, engineering services and consulting, digital media and online advertising, food processing and services, healthcare, industrial manufacturing, medical device manufacturers, metals, natural resources, plastics & packaging, private equity, retail merchandising, transportation, service businesses and sovereign wealth fund investments, etc. His bankruptcy experience includes assignments on behalf of the creditor committees in the bankruptcies of Enron and U.S. Gypsum, respectively.
Mr. Szymanski was previously a Managing Director at a Chicago-based valuation firm before founding FV & FMV Valuation. He spent nine years in the Transaction Advisory Group of Ernst & Young, performing business valuations as well as SAS 73/101 valuation reviews as a specialist to the audit teams. Prior to this, he was part of the founding of the business valuation group at First Chicago/American National Bank (n/k/a J.P. Morgan). Mr. Szymanski started his career as an equity research analyst over alternative investments at Continental Illinois (n/k/a Bank of America).
Mr. Szymanski earned a Bachelor of Science in Finance degree from Northern Illinois University. Mr. Szymanski is a member of the Board of Executive Advisors to the College of Business at Northern Illinois University. He has also served as President of the Department of Finance Board of Advisors from 2010 until 2018. Mr. Szymanski is a sponsor and mentor for the Northern Illinois University Women Leadership group. He is a Senior Member of the American Society of Appraisers – Business Valuation and a member of the AICPA and Illinois CPA Society. He is a Francis Xavier Warde Board of Trustee and member of the Audit and Finance Committee. He was a Golden Spokes fundraising member of the Multiple Sclerosis Society. He is an avid bike rider with participation in and team sponsorship of the MS 150 bike ride and supporter and member of the USA Swimming Champions Club.
Michael A. Szymanski, ASA, CPA/ABV