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David Bertucci Photo.jpg


Las Vegas, Nevada

T: 702.623.8144



University of California - Berkeley, B.S., Business Administration

Speaking Engagements

The Current State of Valuation Discounts

The Kentucky Society of CPA’s Fraud and Forensic Accounting Conference, 2015

David Bertucci is a Director of AltaView and is located in the firm’s Las Vegas office. He has extensive experience working with businesses and business owners across a broad range of industries, sizes, and stages of development.


David regularly performs valuations for tax planning and compliance purposes including estate and gift tax and charitable planning, as well as for corporate and succession planning, financial reporting, litigation support, and transaction advisory. He has valued a wide range of securities including common stock, preferred stock, restricted securities, debt, stock options, and other securities. David’s clients come to him to solve unique and complex valuation issues, particularly for transactions that may be subject to high levels of scrutiny.


In addition, David has expertise in the following areas:

  • Privately owned companies across a wide range of industries  

  • Pass-through entities (S Corp, LLC, LP)

  • Discounts for lack of control and lack of marketability

  • Second-level (or tiered) discounts

  • Restricted securities (Rule 144, insider stock, blockage discounts, SPAC founder shares)

  • Split dollar receivables (loan regime and economic benefit regime)

  • Pre-sale and pre-IPO planning

  • Personal goodwill valuations and allocations

  • Establishing preferred yields and appraising “preferred freeze” structures


Prior to joining AltaView, David was a Senior Vice President at a national valuation firm where he was responsible for the ongoing development and management of its published Restricted Stock Study and served on the firm’s technical standards and products and processes committees. Prior to this position, David was a Senior Associate with FMV Opinions, Inc. ​ ​

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