Valuation Listing

BUSINESS VALUATIONS COMPLETED SINCE JANUARY 1, 1998

Type of Business Valuation Date Corporate Form Revenues
($ Millions)
  Purpose of Valuation
Investment advisor Oct-15 S Corp. $81.1   Buy-Sell Agreement
Real Estate LLC Sep-15 LLC $3.5   Estate Planning/Gifting of Shares
Real Estate LP Aug-15 LP $21.3   Estate taxes
Auto Parts Wholesale and Retail Jul-15 S Corp. $30.1   Estate Planning/Gifting of Shares
Electronic Payment Processing Jun-15 C Corp. $-   Refinancing
Auto Parts Wholesale and Retail Jun-15 S Corp. $30.1   Estate taxes
Electronic Manufacturing Services May-15 S Corp. $20.6   Estate Planning/Gifting of Shares
RV Campground Feb-15 S Corp. $9.8 (1) Sale valuation
Asset Holding Company Jan-15 FLP $9.1 (1) Estate Planning/Gifting of Shares
Marina Dec-14 S Corp. $4.5   Estate Planning/Gifting of Shares
Investment advisor Oct-14 S Corp. $68.0   Buy-Sell Agreement
Asset Holding Company Sep-14 LLC $2.9 (1) Estate taxes
Technology Company Jul-14 LLC $0.1   Section 301 Distribution of Property
Retailer of Sparting Gear and Apparel Jun-14 S Corp. $55.2   Buy-Sell Agreement
Data Provider May-14 LLC $2.1   Shareholder Buyout
Asset Holding Company May-14 S Corp. $122.5 (1) Estate taxes
Manufacturer Dec-13 S Corp. $4.4   Sale valuation
Transportation Dec-13 S Corp. $11.5   Estate taxes
Manufacturer Dec-13 S Corp. $16.7   Estate taxes
Trailer Sales and Service Dec-13 S Corp. $39.4   Sale valuation
Asset Holding Company Oct-13 LLC $0.9 (1) Estate Planning/Gifting of Shares
Investment advisor Oct-13 S Corp. $65.0   Buy-Sell Agreement
Data Provider Oct-13 C Corp. $0.2   IRC Sec. 409a (emp benefits)
Asset Holding Company Oct-13 LLC $2.2 (1) Estate Planning/Gifting of Shares
Asset Holding Company Oct-13 LLC $4.6 (1) Estate Planning/Gifting of Shares
Therapy Provider Oct-13 LLC $3.2   Shareholder Buyout
Auto Parts Wholesale and Retail Oct-13 S Corp. $30.8   Estate Planning/Gifting of Shares
Distributor of Heating Oils Jul-13 S Corp. $66.6   Estate Planning/Gifting of Shares
Hotel Opetator Jun-13 S Corp. $1.4   Estate Planning/Gifting of Shares
Real Estate LLC Jun-13 LLC $3.8 (1) Estate Planning/Gifting of Shares
Private Equity Group Jun-13 LLC $2.0 (1) Estate Planning/Gifting of Shares
Distributor of printed circuit boards Jun-13 S Corp. $20.2 (1) Buy-Sell Agreement
Private Equity Group Apr-13 LLC $22.2 (1) Estate Planning/Gifting of Shares
DME Apr-13 LLC $3.4   Sale Valuation
Manufacturer Apr-13 C Corp. $19.9   IRC Sec. 409a (emp benefits)
Power Generation Apr-13 LLC $27.8 (1) Estate Planning/Gifting of Shares
Specialty Finance Company Mar-13 S Corp. $29.6   Estate Planning/Gifting of Shares
Real estate LLC Mar-13 LLC $3.5 (1) Estate Planning/Gifting of Shares
Art Gallery Mar-13 C Corp. $2.3 (1) Estate taxes
Real estate LLC Mar-13 LLC $12.0 (1) Estate Planning/Gifting of Shares
Security systems Dec-12 C Corp. $7.9   Estate Planning/Gifting of Shares
Real estate LLC Dec-12 LLC $11.5 (1) Estate Planning/Gifting of Shares
Asset Holding Company Nov-12 LLC $14.0 (1) Estate Planning/Gifting of Shares
Private Equity Group Nov-12 LLC $20.5 (1) Estate Planning/Gifting of Shares
Investment advisor Oct-12 S Corp. $51.3   Buy-Sell Agreement
Cargo Company Sep-12 Ltd $24.4   Estate Planning/Gifting of Shares
Asset Holding Company Jul-12 FLP $8.5 (1) Estate Planning/Gifting of Shares
Retailer of Sporting Gear and Apparel Jul-12 S Corp. $46.3   Buy-Sell Agreement
Foodservice Distributor Jun-12 S Corp. $144.7   Sale valuation
Asset Holding Company May-12 LLC $1.4   Estate Planning/Gifting of Shares
Asset Holding Company May-12 LLC $1.0   Estate Planning/Gifting of Shares
Hot Tub Retailer Mar-12 LLC $4.7   Sale valuation
Technology Company Feb-12 LLC $-   Fund Raising – Development Stage
Data Provider Jan-12 C Corp. $0.4   Buy-Sell Agreement
Data Provider Jan-12 C Corp $0.4   Fund Raising
Asset Holding Company Jan-12 LLC $2.5 (1) Estate taxes
On-line training and communications Dec-11 C Corp. $10.5   Options valuation
Services Oct-11 S Corp. $2.5   Sale valuation
Manufacturer Sep-11 LLC $3.4   Sale valuation
Investment advisor Aug-11 S Corp. $43.7   Buy-Sell Agreement
Distributor of heating oils Jul-11 S Corp. $62.0   Estate Planning/Gifting of Shares
Manufacturer Jun-11 C Corp. $17.7   Strategic planning
Manufacturer May-11 LLC $10.5   Estate Planning/Gifting of Shares
Retailer of sporting gear and apparel Apr-11 S Corp. $44.4   Buy-Sell Agreement
Asset holding company Apr-11 LLC $5.2 (1) Estate taxes
Promissory notes Apr-11 NA $2.8 (1) Estate taxes
Option Agreement Apr-11 NA $5.2 (1) Estate taxes
Marketable securities Apr-11 LLC $10.0 (1) Estate Planning/Gifting of Shares
Printing and advertising Apr-11 LLC $4.6   Shareholder Buyout
Aviation charter company Mar-11 S Corp. $2.6 (1) Estate taxes
Asset holding company Mar-11 LLC $1.2 (1) Estate taxes
Asset holding company Mar-11 LLC $3.8 (1) Estate Planning/Gifting of Shares
Asset holding company Mar-11 LLC $0.3 (1) Estate taxes
Distributor of heating oils Feb-11 LLC $4.3   Shareholder Buyout
Hedge fund investments Feb-11 LLC $11.1 (1) Estate Planning/Gifting of Shares
Security systems Dec-10 C Corp. $7.8   Estate Planning/Gifting of Shares
Investment advisor Dec-10 C Corp. $2.7   Matrimonial Action
Promissory note Dec-10 NA $0.6 (1) Estate taxes
Asset holding company Nov-10 LLC $5.4 (1) Estate taxes
Asset holding company Nov-10 LLC $0.6 (1) Sale valuation
Asset holding company Nov-10 LLC $1.2 (1) Estate taxes
Asset holding company Nov-10 LLC $2.8 (1) Estate taxes
Investment advisor Sep-10 S Corp. $29.9   Buy-Sell Agreement
Manufacturer of vacuum pumps Sep-10 S Corp. $4.0   Estate Planning/Gifting of Shares
Manufacturer of durable equipment Jun-10 LLC $1.0   IRS Sec. 409a (emp benefits)
Low income housing project Jun-10 LP $0.5   Fund Raising
Manufacturer of healthcare devices Apr-10 S Corp. $4.5   Estate Planning/Gifting of Shares
Asset holding company Apr-10 LLC $6.2 (1) Buy-Sell Agreement
Asset holding company Apr-10 LLC $12.3 (1) Buy-Sell Agreement
Software for cemeteries & funeral homes Jan-10 C Corp. $5.8   IRS Sec. 409a (emp benefits)
Asset holding company Jan-10 LLC $1.1 (1) Buy-Sell Agreement
Manufacturer of durable equipment Dec-09 S Corp. $45.0   Estate Planning/Gifting of Shares
Aviation charter company Dec-09 S Corp. $167.9   Estate Planning/Gifting of Shares
Asset holding company Dec-09 LLC $0.8 (1) Estate Planning/Gifting of Shares
Electrical distributor Nov-09 C Corp. $26.5   Redemption
Asset holding company Oct-09 LLC $0.9   Sale valuation
Investment advisor Oct-09 LP $3.0 (1) Estate Planning/Gifting of Shares
Investment advisor Oct-09 S Corp. $22.4   Buy-Sell Agreement
Low income housing project Sep-09 LP $0.6   Fund Raising
Asset holding company Sep-09 LLC $7.3 (1) Estate Planning/Gifting of Shares
Asset holding company Sep-09 LLC $7.6 (1) Estate taxes
Asset holding company Aug-09 FLP $8.1 (1) Estate Planning/Gifting of Shares
Health insurance agent Aug-09 LLC $2.0   Buy-Sell Agreement
Asset holding company Aug-09 LLC $7.6 (1) Estate taxes
Asset holding company Aug-09 LLC $7.8 (1) Estate taxes
Distributor of printed circuit boards Jun-09 S Corp. $3.4   S Corp Conversion
On-line training and communications May-09 C Corp. $5.8   Options valuation
Asset holding company Apr-09 LLC $8.1 (1) Estate taxes
Asset holding company Mar-09 LLC $8.5 (1) Estate taxes
Retailer of sporting gear and apparel Mar-09 S Corp. $45.6   Strategic planning
Foodservice Distributor Mar-09 S Corp. $95.1   Sale valuation
Software for cemeteries & funeral homes Nov-08 C Corp. $5.8   Sale valuation
Restaurant Nov-08 LP $5.0   Estate taxes
Convenience Store Distributor Oct-08 S Corp. $35.0   Sale valuation
Investment advisor Oct-08 S Corp. $20.0   Buy-Sell Agreement
Asset holding company Aug-08 Trust $1.5 (1) Estate taxes
Stainless steel tube fabricator Jul-08 S Corp. $9.3   Estate Planning/Gifting of Shares
Training company Jul-08 S Corp. $1.5   IRS Sec. 409a (emp benefits)
Restaurant chain May-08 LLC $14.0   Estate taxes
Restaurant May-08 LLC $5.1   Estate taxes
Manufacturer of latex and latex gloves Mar-08 C Corp. $132.0   Estate Planning/Gifting of Shares
Advertising agency Mar-08 C Corp. $11.0   Acquisition
Retailer of sporting gear and apparel Dec-07 S Corp. $45.6   Strategic planning
Asset holding company Dec-07 LLC $11.1 (1) Estate Planning/Gifting of Shares
Manufacturer of printed circuit boards Nov-07 C Corp. $11.5   Estate Planning/Gifting of Shares
Investment advisor Sep-07 S Corp. $16.6   Buy-Sell Agreement
Stainless steel tube fabricator Jul-07 S Corp. $7.8   Estate Planning/Gifting of Shares
Retailer of sporting gear and apparel Jul-07 S Corp. $45.6   Buy-Sell Agreement
Digital media company Jun-07 LLC NA   Fund Raising – Development Stage
Manufacturer of test equipment Mar-07 S Corp. $1.7   Estate Planning/Gifting of Shares
Mechanical and plumbing construction Mar-07 C Corp. $38.3   Shareholder Buyout
Mechanical and plumbing construction Feb-07 C Corp. $38.3   ESOP
PR Consulting Dec-06 S Corp. $22.6   Buy-Sell Agreement
Manufacturer Oct-06 S Corp. $8.6   Sale valuation
Investment advisor Oct-06 S Corp. $0.8   Redemption
Software Provider Sep-06 LLC $11.5   Sale valuation
Investment advisor Aug-06 S Corp. $14.2   Buy-Sell Agreement
Mechanical and plumbing construction Jul-06 C Corp. $38.9   ESOP
Marine manufacturer Jun-06 S Corp. $23.7   Sale valuation
Fishing equipment supplier Jun-06 S Corp. $5.2   Sale valuation
Retailer of sporting gear and apparel Jun-06 S Corp. $42.7   Buy-Sell Agreement
Asset holding company Apr-06 LLC $4.6 (1) Estate taxes
Manufacturer of windows Feb-06 S Corp. $19.6   Sale valuation
Distributor of heating oils Feb-06 S Corp. $41.0   Estate Planning/Gifting of Shares
Toy manufacturer Jan-06 LLC NA   Buy-Sell Agreement
Real estate project Nov-05 LLC $2.5   Acquisition
Real estate project Oct-05 LLC NA   Fund Raising – Development Stage
Investment advisor Sep-05 S Corp. $12.4   Buy-Sell Agreement
Medical/Surgical Center Sep-05 S Corp $12.8   Shareholder Buyout
Foodservice Distributor Aug-05 LLC $41.0   Sale valuation
Asset holding company Aug-05 FLP $9.9 (1) Estate taxes
Retailer of sporting gear and apparel Jun-05 S Corp. $40.0   Buy-Sell Agreement
Software for cemeteries & funeral homes Jun-05 C Corp. $5.0   IRS Sec. 409a (emp benefits)
Construction company Jun-05 C Corp. $1.3   Estate taxes
Produce distributor May-05 S Corp. $26.6   S Corp Conversion
Real estate project May-05 LLC $2.5   Acquisition
Research data for banks Apr-05 LLC $32.2   Shareholder Buyout
Mechanical contractor Apr-05 C Corp. $9.4   Sale valuation
Engineering firm – product design Apr-05 S Corp. $3.7   Sale valuation
Mechanical and plumbing construction Feb-05 C Corp. $53.4   ESOP
Distributor of gasoline Jan-05 C Corp. $11.0   Estate Planning/Gifting of Shares
Green power producer Jan-05 LLC NA   Fund Raising
Thoroughbred race track Dec-04 LLC $147.0   Rights Offering
Manufacturer of printed circuit boards Nov-04 C Corp. $20.0   Estate Planning/Gifting of Shares
Distributor of heating oils Oct-04 S Corp. $32.5   Estate Planning/Gifting of Shares
Engineering firm Oct-04 LLC $5.0   Strategic Planning
Broadline food distributor Sep-04 S Corp. $105.0   Sale valuation
Investment advisor Jul-04 S Corp. $11.0   Buy-Sell Agreement
Athletic retailer Jun-04 S Corp. $13.9   Sale valuation
Mechanical and plumbing construction Jun-04 C Corp. $58.8   ESOP
Retailer of sporting gear and apparel Jun-04 S Corp. $40.2   Buy-Sell Agreement
Home improvement products Mar-04 C Corp. $200.0   Purchase and fund raising
Home improvement products Mar-04 C Corp. $13.0   Purchase and fund raising
Home improvement products Mar-04 C Corp. $7.9   Purchase and fund raising
Home improvement products Mar-04 C Corp. $8.5   Purchase and fund raising
Broadline food distributor Feb-04 S Corp. $49.4   Sale valuation
Internet content provider Feb-04 C Corp. $5.9   Purchase and fund raising
Enterprise application software Feb-04 C Corp. $307.0   Bank Loan Support
Real Estate Jan-04 C Corp. $0.5 (1) Estate Planning/Gifting of Shares
Sports entertainment facility Jan-04 LLC NA   Fund Raising
Foodservice redistributor Dec-03 S Corp. $32.0   Sale valuation
Real estate LLC Dec-03 LLC $0.3 (1) Estate Planning/Gifting of Shares
Real estate LLC Dec-03 LLC $6.3 (1) Estate Planning/Gifting of Shares
Electrical distributor Nov-03 C Corp. $30.0   Estate Planning/Gifting of Shares
Wireless broadband provider Aug-03 C Corp. NA   Fund Raising
Investment advisor May-03 S Corp. $8.8   Buy-Sell Agreement
Mechanical and plumbing construction May-03 C Corp. $53.2   ESOP
Retailer of sporting gear and apparel Apr-03 S Corp. $41.0   Buy-Sell Agreement
Asset holding company Mar-03 FLP $6.5 (1) Estate Planning/Gifting of Shares
Asset holding company Mar-03 FLP $6.3 (1) Estate taxes
Broadline food distributor Mar-03 S Corp. $38.8   Sale valuation
Internet content provider Mar-03 C Corp. NA   Fund Raising – Development Stage
Thoroughbred race track Mar-03 LLC $165.0   Rights Offering
Contractor Feb-03 S Corp. $5.1   Estate Planning/Gifting of Shares
Asset holding company Jan-03 LLC $8.2 (1) Estate taxes
Asset holding company Dec-02 LLC $8.1 (1) Estate Planning/Gifting of Shares
Manufacturer and broker of bio-ethanol Nov-02 C Corp. $449.2   Purchase and fund raising
Produce distributor Oct-02 S Corp. $33.5   Sale valuation
Restaurant chain Sep-02 S Corp. $140.0   Shareholder Buyout
Stainless steel tube fabricator Sep-02 S Corp. $3.6   Estate Planning/Gifting of Shares
Manufacturer of aviation equipment Aug-02 LLC $1.0   Buy-Sell Agreement
Convenience Store Distributor Jul-02 C Corp. $464.9   Sale valuation
Asset holding company Jul-02 LP $3.5 (1) Estate taxes
Real estate Jul-02 GP $1.9 (1) Estate taxes
Asset holding company Jun-02 LLC $3.8 (1) Estate Planning/Gifting of Shares
Long-term acute care chain Jun-02 C Corp. $73.0   Purchase and fund raising
Investment advisor Jun-02 S Corp. $0.8   Estate Planning/Gifting of Shares
Investment advisor Jun-02 S Corp. $8.3   Buy-Sell Agreement
Mechanical and plumbing construction May-02 C Corp. $53.3   ESOP
Retailer of sporting gear and apparel Apr-02 S Corp. $41.2   Buy-Sell Agreement
Powdered metal manufacturer Apr-02 S Corp. $3.8   Shareholder Buyout
Promotional and marketing events Mar-02 S Corp. $7.5   Buy-Sell Agreement
Psychiatric services provider Feb-02 C Corp. $23.0   Fund Raising
Food broker Dec-01 S Corp. $1.8   Corporate Planning
Produce distributor Dec-01 S Corp. $23.7   Buy-Sell Agreement
Software for cemeteries & funeral homes Dec-01 C Corp. $5.1   Incentive Stock Option Plan
Manufacturer of steel studs and related products Dec-01 C Corp. $4.8   Corporate Planning
Real estate limited partnership Nov-01 LP $1.6 (1) Estate Planning/Gifting of Shares
Broadline food distributor Nov-01 C Corp. $225.0   Sale valuation
Mechanical, electrical, and plumbing consulting firm Jul-01 C Corp. $0.2   Corporate Distribution – Majority
Health club and related services Jun-01 LLC NA   Fund Raising – Development Stage
Real estate limited liability company May-01 LLC $3.1 (1) Estate Planning/Gifting of Shares
Mechanical and plumbing construction May-01 C Corp. $26.8   ESOP
Retailer of sporting gear and apparel Apr-01 S Corp. $40.0   Buy-Sell Agreement
Web-enabled platform for syndicated loan market Apr-01 C Corp. $-   Exercise Price of Options
Business-to-business e-commerce Apr-01 C Corp. $-   Exercise Price of Options
Manufacturer and seller of workstations Apr-01 C Corp. $4.5   Sale valuation
Broadline food distributor Apr-01 S Corp. $43.9   Sale valuation
Broadline food distributor Mar-01 C Corp. $131.5   Estate Planning/Gifting of Shares
Investment advisor Mar-01 S Corp. $8.5   Buy-Sell Agreement
Wireless Internet service provider Mar-01 C Corp. $2.7   Estate Planning/Gifting of Shares
Seller, installer and servicer of POS systems Feb-01 C Corp. $7.4   Sale valuation
Manufacturer of data storage solutions Feb-01 C Corp. $5.0   Sale valuation
Manufacturer of test equipment Jan-01 C Corp. $2.8   Sale valuation
Manufacturer of pressure sensitive labels Dec-00 S Corp. $3.5   Estate Planning/Gifting of Shares
Internet management consulting firm Dec-00 C Corp. NA   Fund Raising – Development Stage
Aggregator of market data & financial news Dec-00 C Corp. $5.5   Charitable Gift Tax Reporting
Distributor of computer components Nov-00 C Corp. $42.5   Fund Raising
Broadline food distributor Nov-00 C Corp. $99.8   Sale valuation
Manufacturer and operator of PET scanning Oct-00 C Corp. NA   Fund Raising – Development Stage
Developer and manufacturer of advanced technology Oct-00 C Corp. NA   Fund Raising – Development Stage
Manufacturer and seller of pens Sep-00 S Corp. $1.1   Sale valuation
Distributor of plumbing and heating supplies Sep-00 C Corp. $6.0   Sale valuation
Middleware management solutions software Sep-00 C Corp. $6.0   Matrimonial Action
Multi-disciplinary consulting engineering firm Aug-00 C Corp. $4.6   Buy-Sell Agreement
Electronic publishing Aug-00 C Corp. $2.8   Fund Raising
Manufacturer of kiosks Aug-00 S Corp. NA   Fund Raising – Development Stage
Food broker Aug-00 S Corp. $7.7   Shareholder Buyout
Softwood sawmill Jul-00 C Corp. $4.7   Sale valuation
Retailer of lumber, building materials & home products Jun-00 S Corp. $33.1   Shareholder Buyout
Grocery delivery May-00 C Corp. NA   Fund Raising – Development Stage
Mechanical and plumbing construction May-00 C Corp. $29.5   ESOP
Retailer of sporting gear and apparel Apr-00 S Corp. $36.3   Buy-Sell Agreement
Real estate limited partnership Apr-00 LP $1.6 (1) Estate Planning/Gifting of Shares
Asset holding company Apr-00 C Corp. $2.0 (1) Estate Planning/Gifting of Shares
Distributor of doors Apr-00 S Corp. $2.5   Sale valuation
Investment advisor Mar-00 S Corp. $8.0   Buy-Sell Agreement
Broadline food distributor Feb-00 S Corp. $83.6   Sale valuation
Apparel screen printing Feb-00 S Corp. $5.2   S Corp Conversion
Broadline food distributor Jan-00 S Corp. $7.9   S Corp Conversion
Boat builder Nov-99 S Corp. $1.4   Sale valuation
Limousine manufacturer Nov-99 C Corp. $26.7   Strategic Planning
Distributor of surface mount equipment Oct-99 C Corp. $50.0   Purchase and fund raising
Auditor of healthcare billings Oct-99 S Corp. $0.6   Strategic Planning
Outsourced contract software development Oct-99 C Corp. $2.1   Fund Raising
Software development Sep-99 C Corp. $0.9   Section 301 Distribution of Property
Asset holding company Aug-99 LP $1.5 (1) Estate Planning/Gifting of Shares
Developer of software for construction firms Aug-99 S Corp. $4.4   Management Planning
Broadline food distributor Jun-99 C Corp. $98.2   Sale valuation
Commercial glass installation May-99 C Corp. $2.6   Shareholder Buyout
Mechanical and plumbing construction May-99 C Corp. $24.9   ESOP
Software development May-99 C Corp. $0.9   Section 301 Distribution of Property
Retailer of sporting gear and apparel Apr-99 S Corp. $33.2   Buy-Sell Agreement
Manufacturer of printed circuit boards Apr-99 C Corp. $19.4   Management Planning
Assisted living facility Apr-99 LP NA   Fund Raising – Development Stage
Sports investment bank Apr-99 LLC NA   Fund Raising – Development Stage
Chain of sports retail stores Apr-99 C Corp. $7.3   Refinancing
LTL trucking company Feb-99 C Corp. $11.3   Sale valuation
Healthcare software firm Feb-99 C Corp. $1.0   Fund Raising
Distributor of heating oil Jan-99 S Corp. $26.6   Acquisition
Manufacturer of surface mount technology Jan-99 C Corp. NA   Fund Raising – Development Stage
Design/manufacture electric actuators Dec-98 C Corp. $4.7   IRS Sec. 83 (income taxes)
Design/manufacture visual merchandising products Dec-98 C Corp. $19.8   Buy-Sell Agreement
Asset holding partnership Sep-98 LP $2.7 (1) Estate Planning/Gifting of Shares
Distributor of computer components Sep-98 C Corp. $400.0   Strategic Planning
Investment advisor Aug-98 S Corp. $5.7   Buy-Sell Agreement
Leasing company Jul-98 LLC NA   Fund Raising – Development Stage
Satellite broadcaster Jul-98 S Corp. $5.0   Fund Raising
Nurse temping agency Jun-98 S Corp. $2.6   Sale valuation
Mechanical and plumbing construction May-98 C Corp. $21.0   ESOP
Broadline food distributor Apr-98 C Corp. $97.0   Sale valuation
Manufacturer of microwave antennae Apr-98 C Corp. $18.5   ESOP
Retailer of sporting gear and apparel Apr-98 S Corp. $36.3   Buy-Sell Agreement
Manufacturer of printed circuit boards Dec-97 C Corp. 15.0   ESOP
Wholesale lumberyard Dec-97 C Corp. 31.4   Strategic Planning

(1) Net Asset Value