Andy Manchir, ASA, CMA is the Director of Business Valuation and ESOP Services Groups for Katz, Sapper & Miller. One of the country's leading provider of accounting and consulting services to the Transportation industry, Katz Sapper & Miller works with public and privately held carriers, large and small, throughout North America. Andy has performed transportation industry valuations for several purposes, including ESOP formation, estate & gift as well as mergers & acquisition support..