We provide independent IP valuation & appraisal opinions for a myriad of tax compliance, financial reporting, and management-related activities.

We bring deep experience, an independent perspective, and an approach designed to see issues from several different angles. 284 Partners’ senior professionals have performed hundreds of intellectual property valuations and appraisals for tax authorities (IRS), corporate clients, counsel, investors, creditors, IP buyers, IP sellers, licensors and licensees. Our valuation and appraisal opinions are derived through consideration and application of multiple valuation methodologies. If appropriate, we will consider and evaluate:

• Market approaches
• Cost approaches
• Income approaches
• Discounted cash flow & decision tree models
• Real option analysis and binomial option pricing models

Valuation & Appraisal Services

Valuation of businesses and all types of intangible assets Patents Trademarks Know-how Trade secrets Copyrights Other intangibles [contract rights] Purchase price allocations

Tax compliance and controversy Targeting of industries and companies Valuation of IP of troubled companies Business valuations M & A SEC compliance Litigation support Bankruptcy

Industries Served

Our professionals have performed valuation and economic damage analyses in many industries, including:

Aerospace Automotive Biotechnology Chemical Computer Hardware Consumer Electronics Consumer Products and Apparel Energy Entertainment Financial Services Food and Agriculture

Internet & E-Commerce Manufacturing, Metals and Mining Medical Device Pharmaceutical Real Estate Retail Security & Defense Software Telecommunications Transportation Wireless