Gabriel T. Ratliff is a Director at Global Economics Group, LLC who has worked extensively on engagements involving the valuation of privately-held interests, particularly in the context of estate, gift, and income tax disputes as well as shareholder disputes. His engagement experience includes assisting with the development of numerous appraisals involving interests in bank holding companies, automobile suppliers, natural resources companies, food product corporations, packaging manufacturers, pharmaceutical companies, family limited partnerships, among others. These appraisals have addressed a number of valuation issues, including key person discounts, voting right premiums, blockage discounts, control premiums, and discounts for lack of control and lack of marketability. He has also worked on appraisals involving promissory notes, self-canceling installment notes, and split-dollar life insurance arrangements.
Mr. Ratliff has also provided consulting services on various litigation engagements and projects involving patent and trademark infringement, breach of contract, antitrust, securities and corporate fraud, and executive compensation. His experience in the intellectual property area includes the determination and quantification of damages (e.g., reasonable royalties, lost profits, convoyed sales, prejudgment interest) within the medical, technology, telecommunications, and consumer appliance industries. Mr. Ratliff’s corporate and securities fraud work has involved the analysis of complex financial transactions as well as mutual fund market timing and late trading transactions.
Educational Background:
- B.A., Economics (highest distinction), Indiana University - 2002
Publications and Presentations:
- "Valuing S Corporations: An Extension of the S Corporation Economic Adjustment Model." Business Valuation Review - Volume 36, Issue 4, Winter 2017. Authored with F. Burns.
- "Valuing Limited Partnership Interests." Trusts & Estates - October 2010. Authored with F. Burns and J. Rowe.
- "Basic Principles of Accounting, Financial Risk, and Business Valuation" - Presented February 2011 and October 2010. Developed jointly with M. Vold.