A Managing Director with Stout in Seattle, specializes in the valuation of public and closely-held businesses and business segments, intangible assets, intellectual property and related matters for purposes of financial statement reporting, tax planning, corporate planning, litigation support, fairness / solvency opinions and other purposes.
With more than 20 years of valuation and mergers and acquisition experience, primary focus has been in providing intangible asset purchase price allocation, goodwill and long-lived asset impairment testing analyses for financial statement reporting purposes pursuant to FASB ASC 805, 350 and 360 and IFRS 3R and IAS 38, and valuing securities (stock options, market- and performance-based stock awards, and other equity-based awards) issued as deferred compensation subject to compliance with ASC 718, IRC 409-A and SEC / AICPA “cheap stock” regulations.
Have worked with clients across various industries, including specific focus on:
– Software / Internet - (i.e., information services, Internet advertising, ecommerce, virtualization, video/casual/social/mobile games, cloud / SaaS);
– Telecommunications - (i.e., cable systems; broadband; dark fiber; data centers; wireless carriers; next generation telecom equipment manufacturers / service providers);
– Biotechnology / Life Sciences - (i.e., pre-clinical / clinical / revenue generating companies focused on cancer detection, gene expression, decoding human genome, etc.)
Has valued patents, trademarks, trade secrets, among other intangible assets. Mr. Sloan has valued a number of unique assets and liabilities including, but not limited to, the following: contingent consideration (earnouts); deferred revenue; domain names (URLs); cable franchise (certificate) rights; wireless spectrum licenses; software; middleware; hardware; and non-compete agreements.
Mr. Sloan earned a bachelor of arts in business administration, summa cum laude, with a major in financeand a minor in economics, from Seattle University. He is an Accredited Senior Appraiser (ASA) in business valuation, and holds the Intangible Asset (IA) specialty designation, both under the auspices of the American Society of Appraisers.
Mr. Sloan is the author of Identification, Documentation, and Valuation of Personal Goodwill (PGW) in M&A: An Integrated Theory (Bloomberg Tax). Article was reproduced on the Stout website (no paywalls) here: https://www.stout.com/en/insights/article/identification-documentation-valuation-of-personal-goodwill .
Mr. Sloan is the co-author of Valuation of Contingencies under ASC 805 (SFAS 141R), ASA BV 302 SpecialTopics in the Valuation of Intangible Assets course. Additionally, he is a contributing author to the 2nd and 3rd editions of Financial Valuation: Applications and Models (John Wiley & Sons).
Member of National Association of Certified Valuators and Analysts (NACVA) / Consultants^ Training Institute (CTI) inaugural class of 40 Under 40 within the business valuation / financial forensics / M&A profession.