Recent Articles
"Establishing Defensible Trademark Royalty Rates for Transfer Pricing Analysis”
Estimating Intercompany Transfer Price Trademark Royalty Rates
"Seller Representations in Acquisition Agreements”
The Importance of Sellers’ Representations in M&A Transaction Purchase Agreements
Reasonable Compensation Analysisfor C Corporations and S Corporations
The Use and Misuse of Transaction Data in Valuations Prepared for Property Tax Purposes
Reasonable Compensation Analysis for C Corporations and S Corporations
Property Tax Implications of Lease Accounting GAAP Changes
“The Relevance of Fair Value Measurements for Property Tax Purposes”
"What Financial Advisers Need to Know About Sfas No. 157 Fair Value Measurements
For a detailed curriculum vitae, please contact John Ramirez.
John Ramirez is a vice president with Willamette Management Associates.
John has performed the following types of valuations and economic analyses: business and stock valuation, intangible asset valuation, intellectual property royalty rate analyses, intangible asset remaining useful life analyses, solvency and insolvency analyses, fairness opinions, reasonableness of owner/employee compensation analyses, ESOP feasibility and formation analyses, intercompany transfer pricing analyses, post-acquisition purchase price allocations, and appraisal reviews.
He has performed valuation and economic analyses for the following purposes: bankruptcy and reorganization, dissenting shareholder rights claims, forensic analysis and dispute resolution, taxation planning and compliance (federal income, gift, estate, property tax, and transfer tax), transaction pricing and structuring (merger, acquisition, liquidation, and divestiture), ESOP formation and administration, regulatory compliance, and strategic planning.
John has valued the following types of business entities and securities: closely held corporations, fractional ownership interests, complex capital structures (various classes of common/preferred stock, options, warrants), general and limited partnership interests, joint ventures, proprietorships, professional services corporations, professional practices, LLPs, and LLCs.
John has performed business, stock, and intangible asset valuations for clients in the following industries: agriculture, apparel, architecture and design, automobile dealerships, automobile parts distribution, aviation, cement, commercial banking, computer services, construction, forest products, grocery stores, health care, high-tech, manufacturing, medical practice, mining, natural resources, newspaper, plastics, printing, public utilities, publishing, real estate holding companies, real estate development, recreational services, refinery, resort, restaurant, retail, retirement, telecommunications, and wholesaling.
PREVIOUS EXPERIENCE
Before joining Willamette Management Associates, John was the treasurer of JB Investment Holdings, LLC, a property management and real estate investment firm. At JB Investment Holdings, John provided oversight for the accounting and finance functions of the firm.
John proudly served in the U.S. Army prior to his valuation consulting and economic analysis career.
EDUCATION
Bachelor of Science in business administration, finance, Portland State University School of Business Administration (with honors)
PROFESSIONAL AFFILIATIONS
John is an accredited senior appraiser (ASA) of the American Society of Appraisers, accredited in business valuation. He has passed the level I and level II examination of the chartered financial analyst (CFA) program of the CFA Institute and is a candidate for the level III examination.