National Director of Wealth Management Valuationscrkimball@willamette.com
1355 Peachtree Street N.E., Suite 1470Atlanta, Georgia, 30309
For a detailed curriculum vitae, please contact Curtis Kimball.
Curtis Kimball is a managing director of Willamette Management Associates. In addition to his work on all types of valuation engagements for the firm, Mr. Kimball is also the firm's national director for wealth management valuation services.
Curt supervises engagements for our clients in the valuation of business entities and business interests, in the analysis of publicly traded and private securities, and in the appraisal of intangible assets and intellectual property.
He has performed the following types of valuation assignments: estate and gift planning appraisals, estate tax appraisals (both date of death and alternate value date), gift tax appraisals, generation-skipping tax appraisals, buy-sell agreement appraisals, income tax appraisals (including charitable deduction, capital gains tax, intangible asset basis and loss deduction), merger and acquisition valuations, fairness opinions, solvency analysis, ESOP feasibility and initial transaction appraisals, ESOP annual update valuations, insurance appraisals, divorce and prenuptial appraisals, various litigation support appraisals, damages and lost profits analyses, bankruptcy and restructuring analysis and valuations, fair compensation and stock option valuations, and appraisals supporting collateral values for financing purposes.
Curt has presented expert witness testimony in federal courts (U.S. Tax Court, U. S. District Court, and U.S. Bankruptcy Court) and various state courts, and in alternate dispute resolution venues, including mediation and binding arbitration. Mr. Kimball acts as the firm's national director for wealth management valuation matters (including estate, gift, charitable, fiduciary, and marital planning, and related dispute resolutions and tax issues for high net worth families and their business interests) and has extensive experience with appearances in IRS appellate conferences.
Curt has extensive experience in the appraisal of various types of business entities and interests. These include private family-owned businesses, private multiple-investor businesses, minority interests, 50 percent interests, restricted public stock, large blocks of publicly traded securities, preferred stock interests, multiple classes of preferred and common stock in complex capital structures, secured notes, subordinated debt interests, stock options, warrants and rights offerings, general and limited partnership interests, limited liability company membership interests, professional practices, new ventures, joint ventures, license agreements, franchises, and foreign-domiciled corporations.
In addition, his experience includes the valuation of various types of intangibles and intellectual properties. These include patents, permits, copyrights, master recordings, television series library, core deposits, customer contracts, management employment contracts, noncompete clauses, rights and contract disputes, customer lists, assembled workforces, professional sports intangibles, trademarks, going-concern values, goodwill, tax issues, and transfer price agreements.
He also acted as part of C&S Trust's ESOP fiduciary services group, with input regarding the retention of independent appraisal firms to advise the bank as trustee on ESOP valuations and review of outside appraisers' work.
Prior to joining C&S, Curt was an assistant vice president with the Trust Department of Wachovia Bank & Trust Company, N.A., a major regional bank located in North Carolina. As the assistant manager of the closely held business unit at Wachovia, he managed the trust department's holdings of private business interests and conducted valuations of closely held businesses and business interests for bank clients in the region. He also worked as a commercial loan administration officer and in the internal audit department.
Curt is a noted speaker and author on the subject of valuations for wealth planning and other purposes.
Bachelor of Arts, economics, Duke University
Curt is also a chartered financial analyst (CFA) of the CFA Institute (CFAI). He was a member of CFAI's board of examiners and was a senior grader for the examinations leading to the CFA designation. He served as a member of the Disciplinary Review Committee of CFAI and served as a member of the disciplinary/ethics hearing panelist pool. He was a member of the Portland Society of Financial Analysts, for which he served as secretary and a member of the board of directors. He also serves as a member of the board of trustees of the CFA Society of Atlanta (Atlanta CFA) and is currently the Atlanta CFA Membership Chair.
He is also a member of the ESOP Association, the American Bankruptcy Institute, the Institute of Management Accountants, the National Association of Corporate Directors, and the National Association of Business Economists, for which he was a past president of the Portland chapter and treasurer of the Atlanta chapter.