Qualifications
Qualifications of Principal
David Hahn, CVA, MAFF, ASA, CM&AA, CCIM, MBA
Professional Credentials & Advisory Qualifications
US Valuation is a national valuation and tax advisory practice specializing in complex tax-driven, estate, transaction, and holding company valuation engagements. The firm is led by a senior valuation professional with over four decades of multidisciplinary experience across business valuation, real estate valuation, financial forensics, and engineering‑appraisal‑based tax studies.
Our qualifications emphasize technical depth, regulatory credibility, and practical execution in high‑stakes valuation environments — particularly in cost segregation, estate & gift tax valuation, holding company structuring, and transaction advisory.
Core Professional Designations
The principal of US Valuation holds the following nationally recognized credentials:
- CVA – Certified Valuation Analyst (NACVA)
- ASA – Accredited Senior Appraiser (multi-disciplinary valuation)
- MAFF – Master Analyst in Financial Forensics
- CM&AA – Certified Merger & Acquisition Advisor
- CCIM – Certified Commercial Investment Member
These credentials reflect advanced training in:
- Enterprise holding company valuations
- Complex estate, gift, and trust tax valuations
- Commercial investment property valuations
- Business & intangible asset valuation and tax implications
Appraisal & Regulatory Licensure
US Valuation maintains multi‑state Certified General Appraiser and brokerage licensure supporting complex, multi‑jurisdictional engagements, including:
Primary licensure and regulatory coverage includes CA, WA, OR, NV, HI, VA, TX.
Licensure supports valuation work involving:
- Estate & Gift Tax Reporting
- Intercompany & Holding Company Valuation
- Transaction & Tax‑Driven Asset Allocation
- Complex Real Property Allocations for Cost Segregation
Specialization Areas
US Valuation’s practice is intentionally concentrated in tax‑driven and ownership‑level valuation disciplines, including:
Cost Segregation & Engineering‑Appraisal‑Based Tax Studies
- Engineering‑appraisal based cost segregation
- Qualified Property & depreciation classification (§1245 / §1250)
- Bonus depreciation and accelerated recovery modeling
- Portfolio‑level and multi‑asset studies
Estate & Gift Tax Valuation
- Closely‑held business valuation
- Family limited partnerships (FLPs) & holding companies
- Discounts for lack of control and marketability
- IRS audit‑defensible valuation reporting
Holding Company & Intercompany Valuation
- Entity structuring and intercompany allocations
- Management fee and transfer pricing support
- Ownership restructuring and recapitalizations
Transaction & Tax Valuation Advisory
- Purchase Price Allocation (ASC 805 / IFRS 3)
- Asset vs. stock transaction modeling
- Tangible & intangible asset identification
- Tax and transaction valuation opinions and allocation support
Technical & Methodological Foundation
Our advisory work is grounded in advanced valuation and tax methodologies, including:
- Income, Market, and Cost Approaches
- Discounted Cash Flow & Multi‑Stage Modeling
- Residual Land & Component Allocation Methods
- Tangible / Intangible Asset Attribution Modeling
- IRS, USPAP, NACVA, and ASA standards compliance
Valuation conclusions are designed for:
- Tax reporting and compliance
- Estate planning and wealth transfer
- Transaction negotiations and regulatory filings
National Practice Experience
US Valuation has completed valuation and tax advisory engagements across the United States involving:
- Industrial and manufacturing facilities
- Multi‑property real estate portfolios
- Closely‑held operating companies
- Family offices and private investment groups
- Complex estate and intercompany ownership structures
Our practice integrates appraisal, business valuation, tax engineering, and transaction advisory disciplines into a unified advisory platform.
Academic & Executive Education
- B.S. in Engineering Technology / Computer Science, Minor in Business — San José State University
- Master of Business Administration (MBA)
- University of Southern California (USC) — Graduate coursework in Public Enterprise Cost / Benefit Analysis
- University of California, Los Angeles (UCLA) — Executive Management Program (Post‑MBA)
- Doctoral Studies in Public Administration — University of La Verne
This academic foundation supports valuation work that integrates engineering logic, capital economics, and public policy considerations.
Teaching, Leadership & Public Service
- Over 5,000 classroom hours teaching USPAP, commercial appraisal, business valuation, 1031 exchange planning, financing, and investment analysis
- Certified Instructor, CCIM Institute “Train the Trainer” Program
- College Instructor’s Credential — Business & Real Estate
- Competent Toastmaster (CTM), Toastmasters International
- U.S. Army Veteran, honorably discharged after three years of active duty
Early Career & Systems Background
Prior to valuation practice, Mr. Hahn worked as a Business and Systems Analyst with:
- Control Data Corporation
- Lockheed Missiles and Space Company
This background informs a structured, systems‑oriented approach to complex valuation and financial modeling challenges.
David Hahn’s qualifications reflect a practice built not on transaction volume, but on valuation discipline, capital judgment, and audit‑ready advisory, serving clients where the cost of being wrong is material.
Professional Philosophy
We operate as an independent, conflict‑free valuation advisory practice.
We emphasize:
- Technical rigor and regulatory defensibility
- Conservative, audit‑ready methodologies
- Long‑term tax and ownership planning alignment
- Strategic modeling beyond mechanical compliance
Each engagement is led directly by a senior credentialed valuation professional.
Related Advisory Platforms
Select specialized infrastructure or energy‑related engagements may be coordinated through affiliated advisory platforms focused on infrastructure valuation and capital‑intensive assets.
Contact
For complex tax, estate, holding company, or transaction valuation matters:
US Valuation
Complex Assets and Tax Valuations
Call David Hahn, 408-455-4562
credentials of david hahn
