Jon A DeLuzio ABV CEIV CVFI is the Principal and Founder of Carmel Valuation LLC. Over the past thirty years, he has valued over $100 billion in equity/invested capital and intangible/tangible assets. Mr. DeLuzio's largest valuation assignment exceeds $3 billion in value.
Mr. DeLuzio specializes in international multi-disciplinary valuations of equity/invested capital, intangible/tangible assets, and financial instruments for purposes of taxation (charitable contributions/ estate and gift tax), financing, purchase price allocation (FASB ASC 820 and 805), transfer pricing, stock options (FASB ASC 718), fairness and solvency opinions, goodwill/intangible/tangible asset impairment (FASB ASC 350 and 360), Employee Stock Ownership Plans (ESOPs), Current/Expected Credit Losses (CECL/ECL), shareholder dissolution, leasing/leveraged leasing, bankruptcy, liquidation, workouts, and litigation.
Mr. DeLuzio possesses specific expertise in Mean-Variance Analysis; VaR and CVaR for asset allocation; Survivorship Bias; Performance Evaluation; Derivatives; Debt Securities; Black-Scholes Modeling; Real Options; the Greeks and Delta-Hedging; the Volatility Surface; Derivatives Pricing; Application of the Volatility Surface; and Model Calibration.
Jon A DeLuzio ABV CEIV CVFI is Accredited in Business Valuation (ABV), Certified in Entity and Intangible Valuation (CEIV), and Certified in the Valuation of Financial Instruments (CVFI); all with the American Institute of Certified Public Accountants (AICPA).
Accredited in Business Valuation - AICPA
Certified in Entity and Intangible Valuation - AICPA
Certified in the Valuation of Financial Instruments - AICPA
Post-Graduate/Financial Engineering - Columbia University
Master of Science in Urban Planning - Columbia University
Master of Science in Real Estate Development - Columbia University
Master of Business Administration - Suffolk University
Bachelor of Arts - Merrimack College