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Carl Sheeler
Director
T: 310.499.4842
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Los Angeles, Century City
2049 Century Park East
Suite 2525
Los Angeles, CA 90067

Selected Publications

Dr. Carl Sheeler brings wisdom gained from his 25 years of litigation expertise coupled with his corporate governance, business/military operations, strategic planning, finance, and academic background to address complex risk measurement, management, and mitigation issues.  

Dr. Sheeler’s court/IRS qualified litigation and public and private equity/enterprise valuation expertise includes testimony on numerous breach of duty, damages/diminution of value/lost income, class action, dissenting/oppression shareholder, partner, and tax authority disputes.  Industry clients include defense contractors, manufacturers, transportation, technology, professional and business services, as well as asset holding companies (holding esoteric assets ranging from funds, intellectual, real, and personal property as other alternative and traditional assets).  He has testified on 165 occasions and opined on value/damages matters on more than 1,000 engagements.

His public and private company experience includes family business/office valuation and advisory services associated with intergenerational planning, equity transfers with estate and gift tax issues, as well as partial and full liquidity event options and disruptions.

Dr. Sheeler distills complex issues and relevant facts into opinions and advice that is understandable to the non-expert and which may be applied by boards, founders, executives, and their trusted advisors in transfer, tax, and transactional matters.  He is an authority on trust and estate and ESOP valuation issues such as how agreement provisions, asset allocation, and holding periods associated with equity ownership in asset holding and operating companies influence risk. This unique set of skills allows him to consider the factors and impairments as they relate to investor-proposed "discounts" associated with equity ownership.

He is a national thought-leader on identifying and quantifying risks and how intangible assets create, enhance, and diminish value. He has written and presented more than 300 treatises on valuation, merger, acquisition, divesture, and litigation-related matters.  He serves on two national valuation boards and is authoring a Value Creation treatise for John Wiley & Sons.


Education

  • Union Institute and University (Cincinnati, Ohio)
    Ph.D., Finance, 2003
  • Command & Staff War College (Quantico, Virginia)
    M.S., Operations Management, 1985
  • University of Illinois
    B.A., Business/Industrial Psychology, 1981

Employment History

  • Business Valuations Ltd. - East/Allison Appraisals & Assessments, Inc.
    Managing partner
    1992 - present
  • Privatus CI3O LLC
    Co-founder
    2011 - present
  • National Association of Certified Valuation Analysts
    Instructor
    2000 - present
  • Point Loma Nazarene University, Fermanian School of Business
    Adjunct professor
    2008
  • Bryant University
    Adjunct professor
    2004 - 2005
  • American Automobile Association
    Manager, Corporate Planning and Executive Development
    1988 - 1990
  • Abbot Laboratories
    Territory manager, Diagnostic division
    1985 - 1987
  • U.S. Marine Corps
    Combat, staff, and training officer (active duty and reserves)
    1982 - 1992

Honors

  • Worth Magazine Leading Advisor, 2012
  • San Diego Daily Transcript Who's Who Professionals, 2010
  • National Association of Certified Valuators & Analysts, Instructor of Great Distinction, 2010

Professional Affiliations

  • Academy of Management, Entrepreneurial Studies Section
  • U.S. Association of Small Business and Entrepreneurship
  • American Society of Appraisers
  • Institute of Business Appraisers
  • American Institute of CPAs 
    Business Valuation and Litigation Services
  • National Association of Certified Valuation Analysts
  • The ESOP Association
  • National Center of Employee Ownership
  • Estate Planning Council of San Diego 
  • North County Estate Planning Council
  • San Diego County Bar Association
  • The Retired Officers, Military Officers and Marine Corps Associations
  • LinkedIn, Trusts and Estates Network
    Group manager

Community/Civic Activities

  • YMCA
    Trusts & Estates committee
  • Rady Children’s Hospital
    Executive committee
  • Casa for Children
    Volunteer
  • Encouragement Center
  • READ San Diego