Qualifications
Qualifications of Principal
David Hahn, CVA, ASA, CM&AA, CCIM, MAFF, MBA
US Valuation provides independent, credential-driven valuation advisory for ownership, tax, and portfolio-related decisions.
The practice is grounded in formal training, multi-decade experience, and direct exposure to complex ownership structures and IRS-related valuation requirements.
Professional Foundation
Valuation work is performed within a framework that integrates:
- Income, market, and asset-based valuation methodologies
- Ownership structure and capital considerations
- Tax-oriented valuation requirements
The focus is on defensible, audit-ready analysis supported by professional judgment.
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
Professional Scope
These designations reflect advanced training and experience in:
- Enterprise and holding company valuation
- Complex estate, gift, and trust tax valuation
- Commercial investment property analysis
- Business and intangible asset valuation, including tax implications
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 and benefit analysis
- University of California, Los Angeles (UCLA) — Executive Management Program (Post-MBA)
- Doctoral Studies in Public Administration — University of La Verne
Analytical Foundation
This academic foundation informs valuation analysis that integrates:
- Engineering-based analytical reasoning
- Capital and investment economics
- Public policy and regulatory considerations
Experience
The practice reflects over four decades of experience across:
- Estate and gift tax valuation
- Holding companies and family enterprises
- Complex real estate and infrastructure assets
- Cost segregation and depreciation strategy
- Audit and examination support
Assignments frequently involve:
- Multi-entity ownership structures
- Minority interest valuation
- Integrated real estate and enterprise analysis
Valuation Discipline
Work is performed within a framework of:
- Independent judgment
- Audit-defensible methodology
- Precedent-informed analysis
- Alignment with federal tax valuation standards
Valuation conclusions are developed to withstand scrutiny where tax, ownership, and financial reporting outcomes are materially impacted.
Scope of Capability
The practice integrates:
- Cost segregation and depreciation analysis
- Estate and gift valuation
- Enterprise and asset-level valuation
Real estate valuation is performed as part of broader ownership and tax-related assignments, not as standalone lending or transactional appraisal.
Engagement Model
- Principal-led, low-volume engagements
- Independent, fee-based structure
- Designed for complex and high-impact assignments
Clients engage the practice where:
- valuation outcomes materially affect tax and ownership decisions
- audit exposure is meaningful
- long-term consequences of valuation are significant
Regional Focus
The practice supports clients with interests across:
- Georgia
- Florida
- South Carolina
- Alabama
- Select neighboring Southeast markets
Call David Hahn, 912-482-2540
credentials of david hahn
