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San Francisco, California

T: 415.612.1815



University of Southern California, B.S., Business Administration - Finance

Credentials and Licenses

American Society of Appraisers, Accredited Senior Appraiser

Professional Associations

American Society of Appraisers

San Francisco Estate Planning Council

Speaking Engagements

Valuation of Private Companies, Guest Lecturer
Hult International Business School Class, November 2017
Appraising Fractional Interests
Appraisal Institute Annual Fall Conference, October 2016
Valuation of Private Companies, Guest Lecturer
UC Berkeley Extension Class, 2011-2013
Discounting Undivided Interests in Real Estate
Golden Gate Branch Chapter of the Appraisal Institute, March 2010


The Current State of Discount Valuations
Marin County Estate Planning Council, May 2009


Valuation and Tax Court Cases, Guest Lecturer 
Golden Gate University Class, 2008-2009

Jennifer Cossette, ASA, is a Principal of AltaView and is located in the firm’s San Francisco office. She has extensive experience valuing closely held businesses and business interests across a broad range of industries and stages of development. Jennifer also has particular expertise in valuing fractional interests in real estate holding entities and private equity and hedge funds. 
Jennifer has performed valuations for a variety of purposes including estate and gift tax planning and reporting, charitable donations, business planning, partner buyouts, litigation support, and financial reporting. She has valued a wide range of securities including common stock, preferred stock, restricted securities, debt instruments, and stock options. Jennifer’s unique background makes her an ideal adviser for the valuation of multi-entity, tiered ownership structures and entities with unique assets. She frequently serves as a guest speaker to professional service firms and educational institutions and has been a contributor to Trusts & Estates, a monthly publication.
Jennifer is an expert in the following areas:
•    Privately owned businesses and asset-holding companies,

     including real estate holding companies

•    Undivided interests in real property

•    Winery and vineyard holding company valuations

•    Fractional interest discounts in art
•    Interests in private equity and hedge funds
•    Restricted stock and large positions in public companies 
•    Discounts for lack of control and lack of marketability
•    Pre-sale and pre-IPO planning
•    Intra-family promissory notes and private debt instruments
Prior to joining AltaView, Jennifer was a Managing Director of Pluris Valuation Advisors LLC and led its San Francisco office. Prior to that she served as a Manager of FMV Opinions, Inc. and was the practice leader for estate and gift tax valuations of closely held asset holding entities for the San Francisco office. 

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