Valuations & Opinions

Valuations & Opinions

Lincoln International has extensive experience in providing valuations and opinions to public and private companies and their boards of directors, special committees and fiduciaries, investment funds and financial sponsors. The Valuations & Opinions Group complements Lincoln International’s M&A and Debt Advisory practices by combining “real world” transactional experience with sophisticated expertise in all types of valuation methodologies to deliver consistent, high quality valuations.

Lincoln International is one of the most active providers of portfolio valuation services to a wide range of leading public and private investment funds and financial institutions. Our clients include many of the largest and most prestigious business development companies, hedge funds, credit opportunity and private equity funds. In addition, we have strong relationships with the major accounting firms, underwriters and lenders to these funds who rely on Lincoln International’s valuation expertise to supplement their own internal valuation processes.

Lincoln International also provides valuations and fairness and other transaction opinions to private equity groups as well as both public and private companies to support a variety of purposes, including stock compensation plans, buy-sell agreements, intra-fund transfers and estate and tax-related needs.

Clients benefit from the senior-level attention, in-depth industry expertise and the strength of Lincoln International’s transaction experience in M&A and debt financing markets to produce thoughtful, well-supported valuations and opinions that comply with the relevant reporting standards and are capable of withstanding third-party scrutiny.


  • “Fair Value” Financial Reporting (ASC 820 / FAS 157)
  • Tax Valuations
  • Illiquid Debt and Equity Securities
  • Corporate Valuations
  • Management Stock Compensation Plans
  • Capital Structure and Strategic Alternatives

Transaction Opinions

  • Mergers & Acquisitions
  • Divestitures
  • Recapitalizations
  • Going Private Transactions
  • Related Party Transactions
  • ESOP Transactions
  • Tender Offers