Jonathan is a Senior Manager at Empire Valuation Consultants' New York City office. He is a Chartered Financial Analyst (CFA). Jonathan joined Empire Valuation in January of 2007. Since then, he has developed extensive expertise in valuations related to complex securities, intangible assets, mergers and acquisitions, and estate planning. He has led numerous engagements for financial reporting purposes, including ASC 820 (Fair Value Measurements), ASC 805 (Business Combination), ASC 718 (Stock Compensation), and Impairment Testing related to ASC 350 (Goodwill and Other Intangible Assets) and ASC 360 (Property, Plant and Equipment). He has also performed many valuations for tax reporting, acquisition and divestiture, transfer pricing, ESOP, and general corporate planning purposes. Jonathan has presented on numerous valuation topics, including early-stage companies and unicorns, valuation discounts, option models, cheap stock issues, and contingent considerations at various industry conferences, and is involved with the development of The Appraisal Foundation's valuation advisories. He is currently a board member for the New York City Chapter of the American Society of Appraisers. Prior to joining Empire, Jonathan was a senior engineer in the telecommunication industry, first at Lucent Technologies / Agere Systems and then GlobespanVirata / Conexant Systems, where he designed Very Large Scale Integration Systems on a Chip for Digital Signal Processing applications. EDUCATION M.B.A. in Finance and Strategy – New York University, Stern School of Business M.S. in Electronics and Telecommunications Engineering – Georgia Institute of Technology B.S. in Electrical and Computer Engineering – St. Cloud State University