Gregory Nachtwey specializes in corporation finance and business valuation.

He has evaluated nearly five hundred business entities for a wide variety of purposes including mergers and acquisitions, management and shareholder buyouts, management performance-based compensation, employee stock ownership plans, incentive stock options, federal taxation, strategic planning, damages analyses, and numerous financing-related activities.

Mr. Nachtwey has performed valuations for Fortune 500 companies and for many mid-sized private firms and early stage ventures. Industries served include high technology, venture capital, internet, cloud computing, cyber-crypto, food and agriculture, beer/wine/cannabis, private equity, entertainment, gaming financial services, healthcare, wholesale and distribution, manufacturing, medical, biotech and pharmaceutical, professional services, real estate, retail, software, sensors, telecommunications, structured/project finance, and transportation.

Mr. Nachtwey has been retained by numerous private clients, institutional investors, and major law firms, as well as the Internal Revenue Service, Department of Justice, and Securities and Exchange Commission. He has testified as an expert witness for business valuation at  deposition and trial, and in a variety of federal, state, and tax court jurisdictions. Over the last decade Mr. Nachtwey has taught corporation finance and business valuation for MBA students at the Haas School of Business at the University of California, Berkeley, as well as for adult students in the university’s extension program.

Prior to joining BRG, Mr. Nachtwey was a director and principal at LECG, a principal at Focal Financial Consulting, Inc., and also worked at HRW, Inc. He specialized in business valuation and financial management. During his tenure at HRW, Mr. Nachtwey specialized in the financial services sector and designed domestic and international versions of the stock valuation program—the Stanford Bank Management Simulation—as a valuation consultant to many of the largest banks and public accounting firms in the United States. These computer models, developed in conjunction with Stanford University’s Graduate School of Business and a private bank consulting firm, have been used by over one hundred universities, banks, and trade associations throughout the world.

Employment History

Director and principal
1997 – 2010

Focal Financial Consulting, Inc.
1987 – 1997

HRW, Inc
1982 – 1987

Areas of Expertise


University of Illinois at Champaign-Urbana
MBA, Accounting and Finance, 1982

University of Notre Dame
BA, Literature, 1976