Andrew Couillard is a Senior Consultant at FairValue Advisors and has experience in
conducting business valuations for various entities and ownership interests since 2017.
His expertise spans estate and gift tax planning, divorce litigation, shareholder disputes,
409A valuations, ESOPs, goodwill impairment testing, purchase price allocations, and
mergers and acquisitions transactions. Mr. Couillard has executed assignments across
a diverse range of industries, applying tailored methodologies to fulfill the specific
requirements of each engagement.

Andrew is experienced in applying both the income and market approaches, including
discounted cash flow models, guideline public company comparisons, and precedent
transaction analyses. He assists in the development of cost of capital assumptions and
the application of discounts for lack of control and marketability. His responsibilities
include financial analysis, normalization of earnings, comparative research, and
preparation of comprehensive reports for attorneys, regulators, fiduciaries, and other
stakeholders.

He is actively pursuing the Certified Valuation Analyst (CVA) designation through the
National Association of Certified Valuators and Analysts (NACVA) and continues to
advance his expertise through ongoing study of valuation standards, case law, and
industry developments.