Robert A. Hauptman is a Director in the Valuation & Financial Opinions Group. Mr. Hauptman has extensive experience providing a broad range of business valuation and financial advisory services for public and private enterprises. He has provided valuation and consulting services for numerous purposes including mergers and acquisitions, tax and regulatory compliance, corporate and strategic planning, private equity capital raises, fairness and solvency opinions, estate and gift taxation, shareholder disputes and marital dissolution, purchase price allocations (SFAS 141), goodwill impairment testing (SFAS 142), equity compensation (SFAS 123R and §409A), bankruptcies and reorganizations, employee stock ownership plans, blockage opinions, valuation discounts and other tax, corporate and litigation-related matters. Among the industries that Mr. Hauptman has served include, but are not limited to: aerospace, apparel, automotive, chemicals, computer software, construction, education, electronic components, engineering, financial services, food processing and distribution, health care, information technology, media and communications, medical devices, pharmaceuticals, retailers, security, staffing services, telecommunications, telemarketing, transportation and wholesale distribution. Mr. Hauptman has significant experience in valuing health care related entities, including ambulatory surgery centers, assisted living centers, health management providers, home health care equipment providers, employee assistance programs, enterprise software providers for mental health agencies, medical device manufacturers, nursing homes, physician practices, providers of portable diagnostic ultrasound and x-ray services, and research organizations specializing in the development of rapid diagnostic tests. Mr. Hauptman has spoken to the Cleveland Bar Association on Business Valuation and Valuation Techniques and to the Cleveland Chapter of the Ohio Society of CPAs on Intellectual Property Infringement and Valuation. He has co-authored an article on the allocation of intangible assets in purchase price allocations and was a contributing author to certain chapters in Business Valuation: A Primer for the Legal Professional, published 2007, by the Business Law Section of the American Bar Association. Mr. Hauptman earned his BS in Finance and Economics from Miami University. Mr. Hauptman has earned the right to use the Chartered Financial Analyst designation. He is also a member of the CFA Institute, the Northeast Ohio Chapter of the Association for Corporate Growth, and the Healthcare Financial Management Association.