Kevin M. Piccolo is a Manager in the Valuation & Financial Opinions Group. Mr. Piccolo has extensive experience providing a broad range of business valuation and financial advisory services for public and private enterprises. Mr. Piccolo specializes in the valuation of debt and equity instruments, enterprise valuations with complex capital structures, intangible asset valuations, and financial reporting (e.g., SFAS 123(R) share-based payments, SFAS 141 purchase price allocations, SFAS 142 goodwill impairment testing, and SFAS 157 mark-to-market valuations). Mr. Piccolo also provides valuation services to clients for other purposes such as gift and estate taxation, corporate strategy considerations, and shareholder disputes. In addition, Mr. Piccolo has considerable experience providing financial advisory services, such as corporate strategic planning, fairness and solvency opinions (e.g., going-private transactions, special purpose acquisition corporations (SPACs), secondary and backstop opinions, and dividend recapitalizations), mergers and acquisitions, divestitures, capital raises, and capital restructurings. Mr. Piccolo has served a broad range of industries including business services, consumer products and services, electronics, energy, financial services, healthcare and pharmaceuticals, information technology, manufacturing, multi-unit retail, software, and transportation and logistics. His experience spans a diverse client base, from middle-market businesses to multi-billion-dollar enterprises, private equity funds and hedge funds, law firms, accounting firms, and financial institutions. Mr. Piccolo graduated from Indiana University with a BS in Finance, Accounting, and Computer Information Systems. Mr. Piccolo is an Accredited Senior Appraiser and is an active member of the Chicago Chapter of the American Society of Appraisers.