For a detailed curriculum vitae, please contact Aaron Rotkowski.
Aaron M. Rotkowski is a vice president with Willamette Management Associates. In addition to his work on all types of valuation and economic analysis engagements for the firm, Aaron is the leader of our property tax valuation services practice.
Aaron has over 15 years of valuation related experience. His practice is focused on assisting taxpayers, taxing authorities, and their advisers on issues related to unit valuation, the identification and valuation of taxpayer intangible assets, capitalization rate studies, and obsolescence studies.
Aaron has performed the following types of valuation and economic analyses: business and stock valuations, fairness opinions, solvency and insolvency analyses, acquisition purchase price allocations, reorganization and restructuring analyses, tangible/intangible asset transfer price analyses, and lost profits/economic damages analyses.
He has prepared these valuation and economic analyses for the following purposes: transaction pricing and structuring (merger, acquisition, and restructuring); taxation planning and compliance (gift and estate tax; and state and local property tax); forensic analysis and dispute resolution; strategic information and planning; and bankruptcy and reorganization.
Aaron has valued the following types of business entities and securities: close corporation business enterprise, fractional ownership interests, general and limited partnership interests, proprietorships, professional service corporations, professional practices, and LLPs and LLCs.
Aaron has performed valuations for clients in the following industries: accounting and consulting, agriculture, aggregates, amusement and recreation services, apparel, automotive dealers, beauty shops, brokerage, building materials, chemicals, communications, computer software, construction, depository institutions, eating and drinking places, electronic equipment, electric utilities, food products, food stores, forestry, furniture and fixtures, health services, homebuilding, hotels, industrial machinery, insurance, legal services, lumber and wood products, machine shops, manufacturing, mining, oil and gas, plastics, printing and publishing, real estate, retail trade, transportation, and wholesaling.
Before joining Willamette Management Associates, Aaron served as an associate for Obsidian Finance Group, a hybrid private equity/advisory firm that specialized in unique, difficult, and distressed situations. At Obsidian, Aaron performed due diligence and analyses of a variety of business and investment opportunities.
Bachelor of Science, business administration, concentration in finance, University of Oregon
Aaron has earned the chartered financial analyst (CFA) designation from the CFA Institute, and he is a member of the Portland Society of Financial Analysts. Aaron is also an accredited senior appraiser (ASA) of the American Society of Appraisers, accredited in business valuation.