Mike Massey is the Moss Adams LLP Valuation Services Group leader in Northern California. Mike has more than 20 years of accounting and finance experience. He is specialized in the area of intangible asset valuation, including common stock, restricted stock, preferred stock, debt, stock options, intellectual property, and other intangible assets. Mike has significant experience in preparing valuations for financial reporting purposes, including purchase price allocations, goodwill impairment tests, and valuations for the pricing of stock options. He also performs valuations for gift and estate planning, income tax reporting, and litigation support purposes. Mike holds a B.S. in Accountancy from California State University, Sacramento, where he graduated Magna Cum Laude. He has the Chartered Financial Analyst designation, and is a Certified Public Accountant, Accredited in Business Valuation.