Chris D. Treharne
Gibraltar Business Valuations
Chris Treharne is President and founder of Gibraltar Business Appraisals, Inc., in Longmont, Colorado, and has been practicing as a business appraiser since 1989. The American Society of Appraisers has designated Chris as an Accredited Senior Appraiser, and The Institute of Business Appraisers awarded him a Master Certified Business Appraiser designations.
While his practice focus on federal statutory valuations (ESOPs plus gift, estate and income tax appraisals), Chris also provides valuations for buy/sell agreements, statutory fair value and divorce litigation.
Having prepared numerous presentations and authored papers on S corporation valuation issues, Chris is nationally recognized as an expert on the topic. At the request of the Hon. David Laro of the U.S. Tax Court and Dr. Shannon Pratt, he co-authored a chapter on the topic in their book, Business Valuation and Taxes: Procedure, Law & Perspective. His S corporation valuation model also appears in Financial Valuation Models and ApplicationsSecond Edition and Fannon's Guide to the Valuation of Subchapter S Corporations. A white paper he co-authored was presented to the Treasury Department by the S Corporation Association, and he has co-hosted national teleconferences on the subject, including a private program for IRS business valuation employees.
Chris is a faculty member for the American Society of Appraisers and a member of The S Corporation Association's Advisory Board. Additionally, he is a licensed Professional Engineer and real estate broker in Colorado.
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