About Merrimack Business Appraisers

About MBA

Merrimack Business Appraisers works with people to solve their problems relating to ownership interests in privately held companies. MBA specializes in certified business valuations for tax filings (such as gifting, estate settlement, and employment related issues), and resolving shareholder disputes including divorce and damages cases. Clients come to MBA when they need a credible opinion of value to support their case.

What Differentiates MBA?

About Our Appraisers

Lou Pereira (President), and Warren Burkholder (Retired/Advisor) have over 50 years combined experience and  have appraised over 800 businesses. Their credentials represent the full spectrum of business valuation credentials including Master of Business Administration, Certified Business Intermediary, Certified Business Appraiser and Accredited Senior Appraiser designations.

What Differentiates MBA?

Business appraisers generally come from these different backgrounds: accountants, financial analysts, professors, and business intermediaries. At MBA we bring together the full spectrum of skills, knowledge and experience required to develop unimpeachable business appraisals. MBA represents over 20 years of experience as:

  • Business Appraiser
  • Business Intermediary
  • Educator in Accounting, Finance and Business Appraisal.

Our senior staff is recognized as a leading expert in the field and often teach business valuation related courses at the national certification associations and at local colleges and universities.

What Standards Do You Use For Your Business Appraisals?

At MBA our appraisals are USPAP compliant. The Uniform Standards of Professional Appraisal Practice (USPAP) are promulgated by the Appraisal Standards Board of the Appraisal Foundation, which is authorized by Congress as the Source of Appraisal Standards and Appraiser Qualifications. USPAP represents the generally accepted and recognized standards of appraisal practice in the United States.

Do You Work With DLOM & DLOC?

Yes. A Discount for Lack of Marketability (DLOM) or a Discount [or Premium] for Lack of Control (DLOC) can be complex issues that are often difficult to understand for most individuals not trained in Business Valuation. The differences between minority and control values and marketable versus nonmarketable values are often subtle.

We keep abreast of the latest peer-reviewed methods regarding when and how a DLOM or a DLOC should be applied. And we fully explain the appropriate degree of adjustment when required.

Business Appraisal Services

Certified Business Appraisals for:

  • Transfer of ownership (mergers and acquisitions),
  • Gift and estate tax filings
  • Partner and shareholder disputes
  • Dissenting stockholder actions
  • Damages
  • Buy-sell agreements
  • Marital dissolutions (divorce)
  • ESOPs (Employee Stock Ownership Plans)
  • And Section 409A Deferred Compensation Plans

Read our case studies

  • Fairness Opinions
  • Exit and liquidity plans
  • New venture and expansion investment plans
  • MBA can accommodate fractional minority interests as well as controlling interests as well as non-standard year ends. Each appraisal is customized to fulfill the client’s needs based on the specific circumstances of the situation.
  • MBA performs business appraisals for shareholders on an individual basis and for multiple parties on a collaborative basis.

Industry Experience

At MBA we’ve performed appraisals for nearly every industry sector including:

  • Agriculture
  • Manufacturing
  • Merchandising
  • Retail and wholesale trade
  • Distribution and warehousing
  • Transportation
  • Construction
  • Food service
  • Environmental services
  • Engineering services
  • Schools,
  • Finance
  • Insurance and real estate
  • Professional practices
  • And low, middle and high/emerging technology companies

Our Ethical Standards

MBA maintains the highest ethical standards of professional business appraisal including competence, impartiality, objectivity, non-advocacy and independence.

Call Us Today At 1-978-975-7600 For A Confidential Discussion About Your Valuation Requirements.

Lou Pereira – President

  • MBA, Master of Business Administration
  • CBI, Certified Business Intermediary
  • CBA, Certified Business Appraiser
  • ASA, Accredited Senior Appraiser
  • CVA, Certified Valuation Analyst

Warren S. Burkholder, Jr. (Retired)

  • CBI, Certified Business Intermediary
  • MCBA, Master Certified Business Appraiser
  • ASA, Accredited Senior Appraiser
  • ABAR, Accredited in Business Appraisal Review
  • MAFF, Master Analyst in Financial Forensics
  • CVA, Certified Valuation Analyst