Tim Cummins is a co-leader of the Transaction Opinions practice. He has significant experience in the provision of valuation and litigation advisory consulting services to Fortune 500 companies, middle market corporations, private equity and hedge funds, law firms, accounting firms, and financial institutions.

Tim has served as an expert in valuation disputes in depositions, at trial, in tax tribunals and in arbitration. He has lectured and presented numerous continuing education seminars on the subjects of valuation and transaction advisory services. He has also published articles on the use of solvency opinions and the valuation of professional sports franchises.

Prior to joining the firm, Tim was a Director in the Financial Advisory Services Group of PricewaterhouseCoopers, LLP in Chicago. During his tenure at PricewaterhouseCoopers LLP and at Price Waterhouse LLP, he planned, performed, and supervised valuation and consulting engagements for various purposes in a diverse range of industries. Prior to joining Price Waterhouse LLP, Tim was an Institutional Trust Officer at Harris Bank in Chicago.

Select Publications

  • Inside the Ownership of Pro Sports

    Current Tax Regulations Impact on Pro Team Values
  • Valuation Strategies December 2001

    Professional Sports Franchises Still Present Unique Valuation Problems

Select Presentations and Speeches

  • Business Law and Mergers & Acquisitions Sections of the Chicago Bar Association December 2014

    Valuation and Fairness Opinion Developments in Delaware Court Cases
  • Business Valuation Association of Chicago January 2013

    Valuation and Appraisal Issues under Delaware Law
  • Treasury Management Association of Chicago February 2012

    Solvency Opinions – Understanding Proposed Leverage
  • Financial Executives International – Detroit Chapter January 2012

    Valuation of Professional Sports Teams – Overview and Trends
  • ACES Section of the Michigan Bar Association November 2011

    Valuation of Professional Sports Teams – Overview and Trends
  • American Society of Appraisers’ 30th Annual Advanced Business Valuation Conference October 2011

    Valuation of Carried Interests and Incentive Management Fees
  • Private Equity Manager Webinar Series November 2009

    Planning for Your Year-End Audit – Focus on Valuations
  • The Private Equity International Strategic Financial Management Conference July 2009

    The Valuation Challenge
  • Broad College of Business, Michigan State University October 2008

    Valuation Advisory Services
  • Financial Executives International-Chicago Chapter July 2008

    Fair Value Measures in Accounting: Implications of SFAS 157 and 141R
  • Midwest Regional Association of Small Business Investment Companies, 2008 Midwest Private Equity Conference February 2008

    Fair Value Reporting: The Technical, Practical and Acceptable for Private Equity Fund Valuations
  • Illinois CPA Society November 2007

    409A Implementation and What it Means for You
  • Association of Management Consulting Firms (AMCF) Conference April 2007

    Valuing Professional Services Firms
  • Business Valuation Association October 2006

    Solvency and Fairness Opinions
  • Chicago Chapter of the Association for Corporate Growth February 2006

    Solvency: The Only Opinion That Matters?
  • Illinois CPA Society and the Center for Corporate Financial Leadership December 2005

    2005 Bankruptcy Abuse Prevention and Consumer Protection Act
  • NCEO/Beyster Institute Joint Annual Conference April 2004

    Current Issues in Business Valuation
  • Northbrook, Illinois CPA CPE Group October 2003

    Valuation of Closely Held Businesses
  • University of Chicago Finance Roundtable March 2003

    The Optimal Financial Approach – Balance Sheet Issues
LOAD MORE