Michelle M. Brower is a Manager in the Valuation & Financial Opinions Group. She has provided valuation and litigation advisory services for numerous purposes including corporate strategic planning, intangible asset valuation, estate and gift taxation, Employee Stock Ownership Plans, Subchapter C to Subchapter S conversions, purchase and sale advisement, purchase price allocation in accordance with SFAS 141, goodwill impairment testing in accordance with SFAS 142, stock options, valuation discounts and other tax, corporate and litigation related matters. Ms. Brower has served numerous industries including automotive suppliers, asset management, health care, staffing services, foodservice distribution, oil and gas exploration, biotechnology, entertainment, steel production, casinos, apparel and trucking. Ms. Brower has also provided valuation services for several international clients. Ms. Brower earned a BA in Economics and Management from Albion College graduating summa cum laude. Ms. Brower has presented continuing education seminars on the subject of business valuation for financial reporting purposes. She is a member of the CFA Society of Detroit and the CFA Institute. Ms. Brower has also passed level two of the Chartered Financial Analyst program.