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The core business of Sheldrick, McGehee & Kohler, LLC is to provide fair market values for all types of business and equity interests. More specifically, we specialize in the valuation of what is generally referred to as “closely held” or “limited market” interests. An important component of our work frequently involves determining and supporting appropriate discounts for minority interests, where there is a lack of control, and also establishing discounts where there is limited marketability.

While there are numerous reasons, including regulatory requirements, to undertake a valuation, most of our work involves the following:

Estate taxes and/or estate tax planning
Gifts of stock or equity interests
Buy-sell agreements
Actual sales transactions
Pre-Initial Public Offering (IPO) analysis
Stock Options, Stock Appreciation Rights, and Incentive Stock Option programs
Employee Stock Ownership Plans (ESOPs)
Corporation tax basis conversions (typically “C” to “S” Corps)
Litigation support

In addition to the above, SMK has extensive experience in valuing intangible assets and intellectual property. Examples range from customer lists and non-competition agreements to trade secrets, chemical formulas, copyrights and patents. SMK personnel represented the family owners of the famous Kennedy assassination film in negotiations for its sale to the U.S. government. We have served a number of world famous authors in copyright valuations, as well as publicly traded companies in asset value allocations in mergers and acquisitions.

Our firm has performed valuation and transactional advisory services and provided expert testimony for over sixty years to clients in more than twenty states. We are recognized as one of the largest independent private business advisory and valuation firms in the eastern United States and one of the larger ESOP valuation firms in the country. SMK performs appraisal and consulting services for approximately 300 clients annually.


We generally work with the following information in order to complete a Determination of Value:

Five years of company financial statements
Budgets or pro formas, if available
Appraisals of real estate or specific assets, if applicable
Any materials or information relating to the company's business operations (company history, advertisements or public relations material, etc.)
Completed Business Profile (would be provided) for company history and operations detail
Information on industry, including current trends and market comparables

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Businesses and Industries Served


· Advertising
· Employment/Employee Leasing
· Insurance
· Manufacturer's Representatives
· Real Estate - Commercial
· Real Estate - Residential


· Cattle
· Citrus Groves
· Dairy
· Farm Equipment and Supplies
· Food Brokers
· Nurseries/Florists
· Phosphate Products
· Poultry/Poultry Products
· Slaughterhouse/Meat Packaging
· Timber
· Vegetables


· Architectural/Engineering
· Builder Supply
· Contractors/General and Sub
· Development/Syndication
· Excavators/Foundation
· Land Surveyors
· Landscape/Maintenance
· Real Estate Investment
· Sand/Gravel Quarries


· Commercial Banks
· Consumer Loan Companies
· Insurance Companies/Agencies
· Investments
· Mortgage Companies
· Savings and Loans
· Stock Brokerages


· Automobile/Truck
· Beverage Bottlers
· Heavy Equipment
· Mobile/Motor Home
· Restaurant/Fast Food


· Dental Practices
· Drug/Alcohol Rehabilitation
· Home Healthcare
· Hospitals
· Nursing Care Facility
· Ophthalmic Goods
· Optometry
· Orthopedic/Prosthetic
· Pharmaceutical
· Physical Therapy
· Physician Medical Supplies
· Private Medical/Surgical Practices
· Psychiatric Clinic
· Retirement Home
· Surgical Supplies


· Aerospace
· Adhesives
· Air and Water Filtration Systems
· Automotive Aftermarket
· Cabinets
· Circuit Boards
· Concrete
· Construction Components
· Cosmetic/Hair Care
· Distilled Spirits
· Electronic Components
· Energy Systems
· Furniture
· Granite Products
· Hydraulic Components
· Industrial Machinery/Equipment
· Industrial Products
· Luggage
· Manufactured Homes
· Marine Products/Equipment
· Metal Products/Fabrication
· Naval/Satellite/Radar
· Packaging
· Paper/Plastic
· Pencils/Pens
· Seafood Products
· Shipbuilding
· Textile/Apparel/Commercial/Chemical
· Venetian Blind Manufacturing
· Water Treatment
· Wood Products

Professional/Licensed Practices

· Accounting
· Consulting
· Environment Consulting
· Legal
· Medical
· Property Management
· Real Estate Appraisal


· Boat/Marina
· Golf Courses
· Greyhound Racing
· Horse Tracks


· Air Conditioning/Refrigeration
· Bakeries/Candy
· Clothing
· Computers
· Convenience Stores
· Hardware/Lumber/Flooring
· Hearing Aids
· Home Appliances, Furniture & Decor
· Jewelry
· Kayaks
· Liquor/Cocktail Lounges
· Medical/Surgical
· Office Supplies/Janitorial
· Petroleum
· Recreational Supplies/Sporting Goods
· Restaurants/Fast Food
· Tire Stores
· Yachts


· Airport Management/Consulting
· Automobile, Body/Paint/Repair
· Benefits Management
· Cable Television Subcontractors
· Computer Sales/Distribution
· Computer Software Development
· Correctional Facility Management
· Correctional Facility Foodservice
· Credit/Collections
· Document Shredding/Recycling
· Education/Training
· Equipment Leasing
· Funeral Home/Cemetery
· Hotels/Motels
· Household Goods Moving/Storage
· Information Management
· Mechanical Repairs
· Mobile Home Parks
· Newspapers/Advertising/Inserts
· Pest Control
· Photographic/Design
· Printing/Copy Center
· Propane
· Public Warehousing
· Railroad Transport
· Regulated Utilities
· Security Alarm
· Ship Towing/Tugboat
· Shipping/Trucking
· Taxi/Limousine
· Trash Hauling/Recycling
· Travel/Tourism
· Water Transfer Station


· Cellular Tower Construction
· Consumer Products
· Engineering
· Small Business Systems

Wholesale Distribution

· Automotive Aftermarket
· Beer/Wine Distributor
· Chemicals/Drugs
· Computers/Software
· Food and Beverage
· Industrial Maintenance
· Janitorial Supplies
· Medical/Dental/Hospital Equipment
· Office/Business Products
· Paper
· Plumbing Supplies/Hardware
· Pool Supplies
· Safety Equipment
· Shoes/Apparel

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One Independent Drive, Suite 3140 | Jacksonville, FL 32202 | Contact Us | Office Phone 904.355.4715 | Fax Number 904.355.4717