Brent E. Sloan

Brent Sloan, a Senior Director with Alvarez & Marsal Valuation Services 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 opinions and other purposes.

With more than 14 years of valuation and mergers and acquisition experience, Mr. Sloan’s 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.

Mr. Sloan has 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, etc.); Telecommunications - (i.e., wireless carriers, cable system operators, telecom equipment manufacturers, IPTV, etc.); Infrastructure Construction - (i.e., construction services to natural gas and electric utilities, pipeline owners and operators); Consumer packaged goods - (CPG; personal / skin / sun care; cosmetics; nutraceauticals; and nutritional supplements)

Mr. Sloan 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.

Prior to joining A&M, Mr. Sloan spent more than 10 years with the valuation services practice of Grant Thornton, where he most recently served as senior manager. He was the lead architect and primary developer of national financial models and templates for the practice.

Mr. Sloan earned a bachelor of arts in business administration, summa cum laude, with a major in finance and 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 co-author of Valuation of Contingencies under ASC 805 (SFAS 141R), ASA BV 302 Special Topics 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).