NICHOLAS HENRIQUEZ, ASA, ABV
University of Virginia, M.S., Commerce
University of Virginia, B.S., Nanomedicine Engineering and Chemistry
Credentials and Licenses
Accredited in Business Valuation
Accredited Senior Appraiser
American Society of Appraisers
American Institute of Certified Public Accountants, Affiliate
Overview of the ‘But-For’ Investment Portfolio to Measure Breach of Fiduciary Damages
Financial Valuation and Litigation Expert, June/July 2018
Nicholas Henriquez, ASA, ABV, is a Vice President of AltaView and is located in the firm’s Atlanta office. Nick has extensive experience working with businesses ranging in size, industry, capital structure, and stage of development for a multitude of purposes.
Nick's particular practice areas include tax planning and compliance, financial reporting, corporate and succession planning, and transaction advisory. Within tax planning and compliance, he has considerable experience performing valuations for trust and estate matters including valuations of closely held businesses and illiquid securities. Nick's financial reporting experience includes valuations conforming to ASC 350, ASC 360, ASC 805, and ASC 820. Nick's clients turn to him to solve complex valuation and financial modeling issues and to advise in situations subject to high levels of scrutiny, particularly involving transactions.
In addition, Nick has particular expertise in the following areas:
Privately owned companies across industries
Pass-through entities (S-Corp, LLC, LP)
Discounts for lack of control and lack of marketability
Second-level (tiered) discounts
Intangible assets (trademarks, customer relationships, technology, non-compete agreements, and royalty streams) and goodwill
Cash flow and financial modeling
Litigation and arbitration
Prior to joining AltaView, Nick was a Vice President and Client Advisor with Bessemer Trust. Prior to Bessemer Trust, Nick rejoined with Willamette Management Associates (Citizens Financial Group) as a Manager, where he was responsible for the execution of engagements and training of new members of the valuation practice. Prior to rejoining Willamette Management Associates, Nick was a Senior Consultant at Deloitte Transaction and Business Analytics (Deloitte), working in both its valuation and modeling advisory practices. Nick’s early valuation experience included the roles of Senior Associate at Willamette Management Associates and Consultant at Adams Capital.