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CHRISTIAN A. KOSTAL, ASA
Senior Vice President
Education
University of Washington, B.A., Business Administration
Professional Associations
American Society of Appraisers, Accredited Senior Appraiser
Recent Valuation Dispute Experience
Confidential v. Confidential – 2026 Served as the main contributor assisting the designated expert in the determination of the Fair Market Value of a one-third interest in a subscription-based online community in connection with a buyout pursuant to the operating agreement. Hady Elkobaitry, an Individual, v. Howmet Aerospace, Inc., Howmet Global Fastening Systems, Inc. and Does 1 through 10, Inclusive – September 2025. United States District Court, Central District of California, Case No. 24-CV-05138-SRM-JPR. Served as the main contributor and assisted the designated expert in drafting a rebuttal expert report in support of defendants regarding valuation-related matters. Peter L. Adam, an individual, and Peter L. Adam, as manager of Cascavel Holdings, LLC v. Adam Bros. Farming, Inc., Red Diamond Cooling, Inc., PDK Farming, LLC, Far West Supply, LLC, Iceberg Holdings, LLC, Holly Land & Lime, LLC, and Bella Vista Produce, Inc. - 2025 Superior Court of the State of California in and for the County of Santa Barbara – Santa Maria Judicial District, Case No. 23CV02086 Issued expert reports regarding the fair value and fair market value of plaintiffs interests pursuant to California Corporation Code Section 2000 and Section 17707(b). Confidential v. Confidential – 2024 Served as the main contributor developing a valuation model for counsel to assess various settlement options and scenarios. John J. Dutra, Anthony F. Dutra, and Blaise Lofland and Amy Lofland as Trustees of the Lofland Living Trust v. Dutra Enterprises, Inc., – 2023 Superior Court of the State of California, Alameda - Case No: 23CV034178 Main contributor assisting the Court appointed appraiser regarding Fair Value of a 39 percent interest in Dutra Enterprises, Inc., pursuant to California Corporations Code Section 2000. Mercantile Capital Holdings LLC, Individually; and Derivatively on behalf of The Lunada Bay Corporation v. William Schlabach; Rebecca Virtue; Charles Pinkow, Frederick Fucci; Ralph Pierce; Kathy Silver; Adaline Bernardo, et. al, – 2023 Superior Court of the State of California, County of Orange - Case No: 30-2020-01176326-CU-BT-CJC Main contributor assisting the Court appointed appraiser regarding Fair Value of an interest in Lunada Bay Corporation, pursuant to California Corporations Code Section 2000. Terry Krekorian, et al v. PCH Treatment, Jeffrey D. Ball, et. al, – 2023 Superior Court of the State of California, Los Angeles - Case No: 22STCP04406 Main contributor assisting the Court appointed appraiser regarding Fair Value of a 35 percent interest in PCH Treatment, Inc., pursuant to California Corporations Code Section 2000. David Wells, an individual v. Steve Yeng, an individual, Brittany Yeng, an individual, Skrewball Spirits, LLC, a California Limited Liability Company, et. al, – 2022 Superior Court of the State of California, San Diego – Central Judicial District - Case No: 37-2019-00028014-CU-BC-CTL Lead analyst providing valuation analysis support to the designated expert who gave deposition testimony and trial testimony regarding the value of certain interests in Skrewball Spirits, LLC. Craig R. Gustafson, et al v. Coast Packing Company, et. al, – 2021 Superior Court of the State of California, Los Angeles – Southeast District - Case No: 19NWCV00816 Lead analyst regarding Fair Value of a 49 percent interest in Coast Packing Company, pursuant to California Corporations Code Section 2000.
Christian Kostal is a Senior Vice President of AltaView and is located in Seattle, Washington. Mr. Kostal has garnered over a decade of experience providing business valuation and financial advisory services for a variety of purposes, including shareholder redemptions, litigation-related matters (e.g., dissenting shareholders, divorce, involuntary dissolution, lost-profits, etc.), corporate transactions and planning, incentive compensation plans, restricted stock and blockage discount opinions, estate & gift tax, income tax, and charitable contributions (among others). He is skilled in financial statement analysis, forensic accounting, the development of detailed budgets and multi-year forecasts for complex operating companies, and the valuation of complex securities (e.g., preferred stock, options, carried interests, GP stake interests, etc.).
Mr. Kostal has experience valuing a broad range of closely held businesses ranging from pre-revenue start-ups to large conglomerates with over $1 billion in annual revenue across a variety of industries, including but not limited to, automotive retail, substance abuse and mental health treatment centers, general manufacturing, asset management, real estate services, transportation, and insurance (e.g., workers’ compensation, property & casualty, etc.).
Prior to joining AltaView, Mr. Kostal was a Senior Vice President of a national valuation advisory firm. Furthermore, Mr. Kostal worked at Accenture where he managed a $40 million per annum book of business at a large technology, media, and telecom client, ensuring accurate reporting and forecasting across dozens of workstreams. Finally, Mr. Kostal began his career at Ernst & Young in New York City, where he completed a rotational program in EY’s valuation and business modeling group, completing purchase price allocations and portfolio valuations, as well as providing audit support.