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Overview

Dr. Carl Sheeler brings wisdom gained from his 25 years of litigation expertise coupled with his corporate governance, business/military operations, strategic planning, finance, and academic background to address complex risk measurement, management, and mitigation issues.  

Dr. Sheeler’s court/IRS qualified litigation and public and private equity/enterprise valuation expertise includes testimony on numerous breach of duty, damages/diminution of value/lost income, class action, dissenting/oppression shareholder, partner, and tax authority disputes.  Industry clients include defense contractors, manufacturers, transportation, technology, professional and business services, as well as asset holding companies (holding esoteric assets ranging from funds, intellectual, real, and personal property as other alternative and traditional assets).  He has testified on 165 occasions and opined on value/damages matters on more than 1,000 engagements.

His public and private company experience includes family business/office valuation and advisory services associated with intergenerational planning, equity transfers with estate and gift tax issues, as well as partial and full liquidity event options and disruptions.

Dr. Sheeler distills complex issues and relevant facts into opinions and advice that is understandable to the non-expert and which may be applied by boards, founders, executives, and their trusted advisors in transfer, tax, and transactional matters.  He is an authority on trust and estate and ESOP valuation issues such as how agreement provisions, asset allocation, and holding periods associated with equity ownership in asset holding and operating companies influence risk. This unique set of skills allows him to consider the factors and impairments as they relate to investor-proposed "discounts" associated with equity ownership.

He is a national thought-leader on identifying and quantifying risks and how intangible assets create, enhance, and diminish value. He has written and presented more than 300 treatises on valuation, merger, acquisition, divesture, and litigation-related matters.  He serves on two national valuation boards and is authoring a Value Creation treatise for John Wiley & Sons.

Education

Union Institute and University (Cincinnati, Ohio)
Ph.D., Finance, 2003

Command & Staff War College (Quantico, Virginia)
M.S., Operations Management, 1985

University of Illinois
B.A., Business/Industrial Psychology, 1981

Employment History

Business Valuations Ltd. - East/Allison Appraisals & Assessments, Inc.
Managing partner
1992 - present

Privatus CI3O LLC
Co-founder
2011 - present

National Association of Certified Valuation Analysts
Instructor
2000 - present

Point Loma Nazarene University, Fermanian School of Business
Adjunct professor
2008

Bryant University
Adjunct professor
2004 - 2005

American Automobile Association
Manager, Corporate Planning and Executive Development
1988 - 1990

Abbot Laboratories
Territory manager, Diagnostic division
1985 - 1987

U.S. Marine Corps
Combat, staff, and training officer (active duty and reserves)
1982 - 1992

Honors

Honors

Worth Magazine Leading Advisor, 2012

San Diego Daily Transcript Who's Who Professionals, 2010

National Association of Certified Valuators & Analysts, Instructor of Great Distinction, 2010

News & Insights

Selected Publications

Seminars & Speaking Engagements

News & Commentary

Affiliations

Professional Affiliations

Academy of Management, Entrepreneurial Studies Section

U.S. Association of Small Business and Entrepreneurship

American Society of Appraisers

Institute of Business Appraisers

American Institute of CPAs 
Business Valuation and Litigation Services

National Association of Certified Valuation Analysts

The ESOP Association

National Center of Employee Ownership

Estate Planning Council of San Diego 

North County Estate Planning Council

San Diego County Bar Association

The Retired Officers, Military Officers and Marine Corps Associations

LinkedIn, Trusts and Estates Network
Group manager

Community/Civic Activities

YMCA
Trusts & Estates committee

Rady Children’s Hospital
Executive committee

Casa for Children
Volunteer

Encouragement Center

READ San Diego