Jason M. Muraco is a Manager in the Valuation & Financial Opinions Group. He has provided valuation and litigation advisory services for numerous purposes including fairness opinions, solvency opinions, purchase price allocations (SFAS 141), impairment testing (SFAS 142 and SFAS 144), equity compensation (SFAS 123R and IRC �409A), estate and gift taxation, Employee Stock Ownership Plans, acquisitions, contract disputes, going-private transactions, transfer pricing, patent infringement, blockage opinions, marital dissolution, and other tax, corporate, and litigation-related matters. Among the industries Mr. Muraco has served include, but are not limited to: aerospace, automotive, building and construction materials, chemicals, computer software, construction management, engineering, financial services, food products, forestry products, government contracting, health care, heavy manufacturing, home furnishings, information technology, instrumentation, media and communications, medical devices, pharmaceutical distribution, retailers, security, telecommunications, telemarketing, toy and games, transportation, and wholesale distribution. Mr. Muraco has extensive experience valuing intangible assets including trademarks, trade names, patented technology and know-how, software, customer-related assets, and non-competition agreements. He also co-authors an annual article on the allocation of intangible assets in purchase price allocations. Mr. Muraco is a contributing author to certain chapters in Business Valuation: A Primer for the Legal Professional, published 2007, by the Business Law Section of the American Bar Association. Mr. Muraco earned his BS in Decision Sciences with a concentration in Finance from Miami University. Mr. Muraco has also earned the right to use the Chartered Financial Analyst designation and is a member of the CFA Institute. He is also a member of the Northeast Ohio Chapter of the Association for Corporate Growth.