Patrick Polomsky
Stout
Patrick M. Polomsky has extensive experience providing a broad range of business valuation and financial advisory services for public and private enterprises, with a primary focus within the firm's trust and estate valuation practice. His experiences cover a broad range of industries for a variety of purposes, including estate and gift taxation, income tax requirements, shareholder and succession planning, buy-sell agreement consulting, shareholder disputes, and other tax, corporate, and litigation-related matters. 

Mr. Polomsky specializes in fair market value engagements involving closely held business interests, FLP/FLLC valuation discount analyses, restricted stock and blockage discount opinions, personal goodwill valuations, preferred stock valuations, promissory note valuations, and Subchapter C to Subchapter S conversions. Mr. Polomsky also has experience with providing fairness and solvency opinions, as well as financial reporting valuation assignments (e.g., purchase price allocations and goodwill impairment testing). 

His experience spans a diverse client base, from regional family-held and middle-market businesses to multibillion-dollar enterprises, private equity funds, law firms, accounting firms, and financial institutions. 
He is also responsible for maintaining The Stout Restricted Stock Study, which is the most comprehensive database of fully vetted and screened Rule 144 transactions used by valuation professionals to determine an appropriate discount for lack of marketability.