Scott A. Nammacher, ASA, CFA
Scott is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and a Managing Director of Empire Valuation Consultants, LLC., where he has worked since 1992. He is also a CFA (Chartered Financial Analyst) charterholder member and member of the NY Society of Security Analysts.
He has extensive experience in financial consulting, business valuations and acquisitions/divestitures. He spent six years doing acquisitions, divestitures, special financings, and general financial consulting for PepsiCo and Marigold Enterprises, a boutique management consulting & leveraged buyout firm.
His background also includes experience with Arthur Andersen & Co., where he managed equity, debt, warrant/option, NOL and intangible asset valuations, along with general financial consulting engagements.
Scott has valued a wide variety of publicly and privately-held companies for acquisitions, share repurchases, estate and gift tax reporting, recapitalizations, and general corporate planning purposes. He has developed business plans and financing packages, and has been involved in completed transactions totaling over $2.0 billion.
Scott has testified as an expert witness in U.S. Tax Court, U.S. Bankruptcy Court, and the Superior Court of Connecticut, has acted as a valuation consultant to the Superior Court of New Jersey, and has been involved in shareholder disputes in New York, New Jersey, Delaware, and Louisiana. He has also been an expert witness in the U.S. District Court of the Eastern District of Wisconsin regarding high-yield bond portfolio litigation.
He has also lectured on various business and warrant valuation topics (including speeches at national and chapter level conferences), private equity / hedge fund valuations, and high-yield bonds before various organizations around the country.
Scott coauthored a book, Investing in Junk Bonds; Inside the High Yield Debt Market, John Wiley & Sons, New York, New York, 1987 (including a Japanese translation published in 1988) and several articles on "junk" bonds. He also received the prestigious "Graham & Dodd Scroll Award" from the Financial Analysts Journal, for outstanding financial writing related to an article published as a cover story in the magazine.
Scott holds a B.S. degree in Business from the University of Minnesota and an M.B.A. in Finance from New York University's Stern School. He is a past President of the New York City Chapter of the American Society of Appraisers and chairs its annual valuation conference. He has served two terms as a member of the Business Valuation Committee of the American Society of Appraisers. He is also a member of the CFA Institute.