Vice President and Leader of ESOP Valuation Practice
1355 Peachtree Street N.E., Suite 1470
Kyle Wishing is a vice president with Willamette Management Associates. In addition to his work on all types of analyses for the firm, Kyle is the leader of the firm’s ESOP valuation practice.
Kyle performs the following types of valuation and economic analyses: merger and acquisitions, fairness opinions, ESOP formations and adequate consideration analyses, solvency and insolvency opinions, estate and gift tax, damages measurement, buy-sell agreements, employee compensation, acquisition purchase accounting allocations, and goodwill impairment analyses.
As director of the firm’s ESOP practice, Kyle provides financial advice to shareholders and ESOP trustees. Kyle conducts ESOP feasibility and sustainability analysis projects. Kyle also prepares valuation and economic analyses for taxation planning and compliance (federal income, gift, and estate tax; state and local property tax; transfer tax), financial reporting, forensic analysis and dispute resolution, bankruptcy, marital dissolution, and strategic information and corporate planning purposes.
He performs these valuations for the following types of business entities and securities: closely held corporation business enterprises, closely held corporation noncontrolling ownership interests, various classes of common/preferred stock, general and limited partnership interests, professional service corporations, professional practices, LLCs, and nonmarketable debt securities.
He has also performed valuation analyses related to intangible assets and intellectual property. These include patents, copyrights, literary rights, trade secrets, core deposits, customer contracts, customer lists, trained and assembled workforce, trademarks and trade names, and goodwill.
Kyle has experience valuing businesses in the following industries: architectural products, banking and financial services, chemical manufacturing, construction, consumer packaged goods, convenience store, distribution, engineering, health care, landscaping, logistics, manufacturing, natural resources, real estate management and operators, restaurant, retail, telecommunications, textile, timber, transportation, and wholesaling.
Prior to joining Willamette Management Associates, Kyle was a valuation consultant at Crosslin & Associates, PC, in Nashville, Tennessee. Kyle worked in the valuation and litigation support division, primarily valuing companies for gift and estate purposes. Kyle also provided support for the firm’s health care consulting practice.
Bachelor of Business Administration, business finance, Middle Tennessee State University
Kyle holds the chartered financial analyst (“CFA”) designation of the CFA Institute. Kyle is an accredited senior appraiser of the American Society of Appraisers in business valuation.
Kyle is a member of the ESOP Association and serves on the ESOP Association’s Valuation Advisory
Committee. Kyle has served as a vice president of the New South chapter of the ESOP Association. Kyle is also a member of the CFA Institute, the CFA Society of Atlanta, and the National Center for Employee Ownership (“NCEO”).