Brian D. Bornino, CFA, CPA/ABV, CBA is the Director of Valuation Services at GBQ Consulting LLC. GBQ is a national valuation practice that completes 300+ valuations per year through its offices in Columbus, New York, Philadelphia, Indianapolis, and Cincinnati. Brian’s valuation experience encompasses over 1,500 engagements in the contexts of estate and gift taxation, business succession planning, ESOP valuations and consulting, fairness & solvency opinions, purchase price allocations, goodwill impairment testing, mergers and acquisitions, going-private transactions, bankruptcies and reorganizations, buy-sell agreements, shareholder disputes, and other tax, litigation, and corporate-related matters. Brian is a nationally recognized authority on ESOPs, and is a frequent author speaker on valuation and ESOP-related issues. He is an active member of the ESOP Association, the National Center for Employee Ownership, and the Ohio Employee Ownership Center. Prior to joining GBQ, Brian was a Director at the national valuation firm of Stout Risius Ross.