Our Team

Michael A. Perlmutter, JD, CPA, CVA, ABAR

(Perlmutter Law and Valuation, Inc.)

Mr. Perlmutter's 27-year career at the IRS as an Estate Tax Attorney, Revenue Agent and Valuation Specialist gave him exposure to complex valuation issues involving a multitude of different assets.  In addition, Mr. Perlmutter holds active California licenses as an attorney and CPA, as well as certifications as a Certified Valuation Analyst (CVA) and Accredited Business Appraisal Review (ABAR).  Mr. Perlmutter has written IRS valuation training materials, taught and mentored IRS attorneys, is a frequent presenter and currently also is an instructor at UCLA Extension.

Mr. Perlmutter knows how to identify IRS audit red flags and how to avoid them. At the IRS, he reviewed thousands of valuation appraisals for audit selection and audited some of the wealthiest and highest profile taxpayers. He assisted in sending significant cases to IRS Appeals and to Tax Court.  Perlmutter's background and focus is on intellectual property valuation, business valuation and partial interest discount issues. 

Wayne Coleman, CPA and Darla Crain

(Royalty Compliance Organization)

Mr. Coleman has over 45 years of business and valuation experience providing valuation related consultations, appraisals, expert witness testimony and royalty compliance audit work. 

Ms. Crain has over 20 years of experience in the valuation industry providing technical support, valuation related services, expert witness testimony and royalty compliance work.

Together, they have worked on most types of valuation appraisal assignments, and with some of the most prominent A-List names in the Entertainment business.  Their services have been provided on behalf of both buyers and sellers in mergers and acquisitions of entertainment companies and / or intangible assets, borrowers, lenders, and rating agencies in scrutinization transactions, accountants, lawyers, and business managers for estate tax and / or estate planning, on behalf of copyright owners, and for divorce purposes.  They have also been retained by the Internal Revenue Service as Valuation Experts and testified in high profile celebrity cases.

The Team

Together, we create a unique and powerful team that combines IRS inside knowledge with private practice valuation industry experience. This gives us a distinct advantage in preparing solid, credible and defensible valuation appraisals, in providing consulting advice and expert witness testimony and in reviewing appraisal reports for potentially costly valuation issues. 

We have offices in Los Angeles and St. Louis.