Recent Articles
Reasonable Compensation for Corporate Owner/Employees
"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
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. In addition to his work on all types of valuation and economic analysis engagements for the firm, John is the leader of our property tax valuation services practice.
John has nearly 15 years of experience in performing valuation consulting and economic advisory consulting services. These services include performing valuations and economic analyses for purposes of forensic analysis and dispute resolution, income tax and property tax compliance, estate and gift tax planning, bankruptcy, shareholder oppression and dissenting shareholder rights claims, transfer pricing, transaction opinions, commercial damages disputes, regulatory compliance, executive compensation analyses, and appraisal review.
John's practice is focused on assisting taxpayers, taxing authorities, and their advisers on issues related to unit principle property valuation, the identification and valuation of taxpayer intangible assets, capitalization rate studies, and obsolescence studies.
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.
In addition, his experience includes the valuation of various types of intangible assets, such as: supplier contracts, customer relationships, customer lists, trained and assembled workforces, power purchase agreements, software, databases, maps and schematics, engineering drawings, permits and approvals, patents and trademarks, leasehold interests, licenses, and goodwill.
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, computer services, construction and contracting, forest products, grocery stores, health care, high-tech, manufacturing, medical practice, mining, natural resources, newspaper, plastics, printing, public utilities, publishing, railroad, real estate holding companies, restaurant, retailing, telecommunication, 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.