Fernando Sosa is a Managing Director in the Energy & Infrastructure Practice of Marshall & Stevens Incorporated. He is co-leader of its Chicago E&I region and oversees the execution of valuation consulting services to the firm’s public and privately held clients.
Experience: Mr. Sosa specializes in valuation and cost estimates of tangible assets and integrated projects/facilities both domestic and international. Independent valuation consulting and opinions are provided for buy/sell consideration, mergers, acquisitions, divestitures, and financings, financial reporting, tax reporting, bankruptcy/restructuring, feasibility, and matters of dispute including litigation support. He is fluent in Spanish and has performed appraisals for clients throughout the United States and for multinational clients in England, Spain, México, Panamá, Dominican Republic, Chile, El Salvador, Colombia, and Puerto Rico.
Mr. Sosa is responsible for the valuation of residential, commercial and industrial, community, distributed generation, and utility scale solar electric generation projects and portfolios, wind electric generation projects, stand-alone energy storage, microgrids, and renewable natural gas projects. He works with our Financial Valuation Practice on financial reporting analyses. He leads the valuation of facilities to qualify for repowering (“80/20 test”).
Tax reporting assignments are most commonly provided for compliance with Internal Revenue Code Sections 861, 382, and 704(c), cost segregation (MACRS) and personal property tax. Financial reporting assignment including purchase price allocations (ASC 805), impairment testing (ASC 350 and 360), and fresh start accounting (ASC 852).
Mr. Sosa has served clients in a variety of industries including aviation, construction, energy generation, entertainment, food processing, hospitality, manufacturing, medical imaging, plastic injection molding, retail, semiconductor, steel reprocessing, transportation, waste collection and recycle, water/wastewater treatment plants, and other infrastructure projects.