Bruce S. Bezner, MBA, CPA/ABV/CEIV, CVA, CBA, is a Managing Director of Valuation Advisory Services at CVA and is based in the New York office. Bruce is a seasoned professional with expertise in valuations, accounting and finance having been involved in the valuation industry since 2002. He specializes in valuations for financial reporting, tax, and other purposes. His valuation expertise for fair value measurement purposes includes business combinations, impairment testing, convertible preferred stock, debt (including debt with multiple embedded derivatives), restricted stock analysis for investment firms, warrants (including those with put and call features) and stock options (including those with performance & market conditions), portfolio valuations for private equity and hedge funds, and simulation & lattice modeling for complex securities. For tax and other purposes, he has led the preparation of valuations for estate and gift tax, charitable contributions, conversion of C corporations to S corporations, blockage discounts, corporate restructuring, buy/sell agreements, limited partnership interests, carried interests & performance fees, tenancy-in-common, shareholder transactions, matrimonial disputes, oppressed shareholder disputes, contract settlements, intangible assets, and lost profits analysis for litigation.
Bruce has serviced both public and private firms, with domestic and international operations, in various industries, including manufacturing, new media/Internet companies, ecommerce, retail, wholesale, distribution, consulting services, dealerships, apparel and textile, pulp and paper, chemical, publishing, healthcare, biotechnology, recreation, software development, television broadcasting, entertainment, telecommunications, business aviation, electronics, construction, real estate, insurance, nutritional products, hospitality, retail marketing energy company, energy services, independent power companies, fintech, and investment companies.
Prior to joining CVA, Bruce worked in business valuations and litigation support practices of internationally recognized accounting and consulting firms.
Bruce has earned the professional designations of Certified Public Accountant (CPA), Certified Valuation Analyst (CVA), Accredited in Business Valuations (ABV), Certified in Entity and Intangible Valuations (CEIV), and Certified Business Analyst (CBA).
Education: Pace University Lubin School of Business, Bachelor of Business Administration, Accounting Hofstra University Frank G. Zarb School of Business, Master of Business Administration, Banking and Finance
Professional Affiliations: • American Institute of Certified Public Accountants • National Association of Certified Valuators and Analysts • The Institute of Business Appraisers • New York State Society of Certified Public Accountants • Association of Corporate Growth
Presentations: • Valuation of Young and Early-Stage Growth Companies • How Basic Valuation Principles Apply at All Stages of a Company’s Life Cycle • Key Concepts and Examples of Purchase Price Allocations for Business Combinations • Valuation of Complex Capital Structures and the New AICPA Practice Aid – Valuation of Privately-Held-Company Equity Securities Issued as Compensation • Consideration of Alternative Option Pricing Models to Estimate the Discount for Lack of Marketability • Introduction to Monte Carlo Simulation Using Crystal Ball • Weighted Average Cost of Capital, Free Cash Flow to the Firm and the Adjusted Present Valuation Method