Alina Niculita specializes in business valuation and business valuation litigation support. While at Shannon Pratt Valuations (2004-2015), she has worked on numerous business valuation engagements involving businesses from many industries and of all sizes from a hundred thousand to several billion in revenues. Ms. Niculita has worked on business valuations for different purposes including transactions, buy-sell agreements, gift and estate tax, marital dissolution, bankruptcy, reorganizations, ESOP, financing, and matters involving intangible assets and personal versus enterprise goodwill. Ms. Niculita has helped in large and complex litigation cases where many business valuation issues were in dispute such as cost of capital, discounts and premiums, business valuation methods and approaches, adjustments to financial statements, management forecasts, and others. Ms. Niculita has served as an author, coauthor, and contributing author of several business valuation articles, book chapters, and books, several with Dr. Shannon Pratt of Shannon Pratt Valuation and has spoken on business valuation topics to various audiences.
Ms. Niculita has been involved in business valuation engagements for various purposes such as transactions in company stock, estate and gift taxes, and litigation support for marital dissolution, bankruptcy, and shareholder disputes. Ms. Niculita has also worked on valuations of intangible assets and fairness and solvency opinions.
Ms. Niculita is an assistant author of Valuing a Business: The Analysis and Appraisal of Closely Held Companies, 5th edition (2008), and a co-author of several business valuation books including The Lawyer’s Business Valuation Handbook, 2nd edition; The Lawyer’s Guide to Cost of Capital; Cost of Capital Applications and Examples, 5th edition; Business Valuation Body of Knowledge Workbook, 2nd Edition and the Cost of Capital Workbook.
Before joining Shannon Pratt Business Valuations, Ms. Niculita was a financial editor of publications and resources for valuation professionals for Business Valuation Resources including being the managing editor of Shannon Pratt's Business Valuation Update©, BVLibrary™, and the Economic Outlook Update™.
Education:
M.B.A, Finance, Joseph M. Katz Graduate School of Business, University of Pittsburgh
M.B.A., Finance, Czech Management Center, Czech Republic
B.S., Economics, Banking & Finance Concentration, Academy of Economic Studies, Bucharest, Romania
Tax Management Portfolios™
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Closely Held Business Valuation (Portfolio 5147)
This Portfolio examines the creation of and accounting for goodwill and other intangible assets, addressing the subject both in general and in the context of business combinations.