We were engaged to provide a valuation of various assets and liabilities relating to a business combination by one of the world’s largest providers of third-party insurance claims administration services. The subject company had been purchased by a premier private equity company. Intangible assets valued included three different trade names, two groups of internally developed software, and two groups of customer relationships. We also examined over 60 transferred real estate leases for favorable or unfavorable terms. Our conclusions were used by the subject company in the reporting of fair values on the balance sheet following the completion of the transaction.