At D.L. Heisey & Co., we bring a team approach to solving the Federal Estate, Gift Tax Valuation, SFAS 141/142, and Litigation Support assignment. We provide quantitave analysis and independent opinions of value to clients and their advisors engaged in the litigation process. We support our documented and well-reasoned opinions with extensive research and analysis. Our opinions are independent because we have no accounting, banking, intermediary, agency, or other ongoing business relationship with our clients. Our opinions are well documented and have been accepted as testimony in Federal and State courts. We also assist counsel in the negotiation of acceptable out-of-court settlements.