Higgins, Marcus & Lovett, Inc. is an independent business valuation firm established in 1980. Based in Los Angeles, the firm serves clients throughout California and other states. The firm conducts business appraisals for a variety of purposes, including estate and gift taxes, income taxes, litigation support, employee stock ownership plans, loss of business goodwill, mergers and acquisitions, and succession planning. The firm’s principals and professional staff hold undergraduate and graduate degrees in finance and related disciplines. Members of the firm also hold professional designations from organizations such as the American Society of Appraisers and the CFA Institute. Firm members have prior experience in areas such as finance, portfolio management, appraisal, public equity analysis, and banking. The firm’s principals have qualified as experts in various courts, including U.S. Tax Court, and have provided extensive expert testimony relating to business valuation and economic damages.