Tim Hufler

Biography

Tim Hufler is a Senior Director with Alvarez & Marsal Valuation Services in San Francisco. He has over 20 years of experience managing and directing valuation services for public and private clients on capital raising, financial reporting, estate and gift tax, transaction advisory, strategic planning, business disputes, valuation disputes and strategic planning purposes. Mr. Hufler’s has worked within the software / internet, consumer products, entertainment, real estate, investment management, manufacturing, wholesale distribution, technology, biotechnology and financial services sectors. He specializes in providing intangible asset purchase price allocation, goodwill and long-lived asset impairment testing analyses for tax and financial statement reporting purposes. His expertise includes IRC 1060 and 338 (Tax Code); FASB ASC 805, 350 and 360 (U.S. GAAP); and valuing securities (stock options and various equity-based awards) issued as deferred compensation subject to compliance with ASC 718, IRC 409-A and SEC / AICPA "cheap stock" regulations. Mr. Hufler values patents, trademarks and trade secrets, among other intangible assets. He also values a number of unique assets and liabilities including: contingent consideration (earn outs), deferred revenue, in-process research and development (IPR&D), existing technology domain names (URLs), software and non-compete agreements. His notable assignments include valuation assistance for a California-based consumer property and casualty (P&C) insurer in the acquisition of three companies, as well as several publicly traded software and SaaS firms for goodwill impairment analyses, stock compensation planning and intangible asset valuations. Mr. Hufler led an acquisition planning engagement for a $13 billion publicly traded entertainment company, a pricing analysis for a consumer products company for a sale of a minority interest to potential investors, and several valuation analyses for an international tax restructuring engagement for a leading glass and packaging company in Mexico. Additionally, he managed several acquisition planning engagements for a developer and global marketer of premium branded spirits. Mr. Hufler also has experience in return on investment (ROI) models and business case support. He analyzed the financial and strategic return from implementing a supply chain function and created a business case to support its implementation for a leading aerospace and defense company. He also managed a financial feasibility study for an Asian auto manufacturer. Prior to A&M, he spent more than six years with the financial advisory practice of RSM US LLP, served as a Director of Mergers & Acquisitions with RealPage, Inc., and was a senior manager with Grant Thornton LLP and other large consulting and accounting firms. Mr. Hufler earned an MBA with a concentration in finance from the University of Southern California and a bachelor's degree in economics from the University of Maryland, College Park.

Research Interest

Tim Hufler has 20+ years of experience managing and directing valuation services for public and private clients Specializes in capital raising, financial reporting, estate and gift tax, transaction advisory, strategic planning, and business and valuation disputes Worked within the software / internet, consumer products, entertainment, real estate and investment management sectors