Brian Foltyn, CVA

Principal, Valuation, Disputes and Transaction Advisory Practice Leader

Brian Foltyn, CVA

Brian Foltyn is a Principal and leads REDW’s Valuation, Disputes and Transaction Advisory practice. Brian has approximately 25 years of professional experience in both industry and public accounting, which includes business valuation advisory services, strategic planning, dispute advisory and mergers & acquisitions.

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Since 2011, Brian has served as an expert witness, actively providing litigation support services in the areas of accounting, economic damages and business valuation.

Brian has assisted clients in over 800 valuation and litigation engagements in numerous circumstances, including financial reporting, gift and estate tax reporting, shareholder disputes, breach of contract, divorce, business interruption, shareholder redemptions, buy/sell agreements, acquisition and sale advisement, C to S conversion, and employee stock ownership plans (ESOPs). He has also performed evaluations of work prepared by other valuation professionals.

Master of Science in Accountancy, Walsh College (Detroit)
Bachelor of Arts in Economics, University of Michigan (Ann Arbor)


Brian is a Certified Valuation Analyst (CVA) and member of the National Association of Certified Valuators and Analysts (NACVA), the organization which grants the CVA designation. He is also an Accredited Senior Appraiser (ASA) candidate and member of the American Society of Appraisers.


  • “Valuation Considerations Amid a New Environment,” Arizona Attorney Magazine’s Expert Witness Special Issue, 2021
  • “Business Interruption: Circus Circus Challenges Insurance Policy,” REDW Insights, 2020
  • “Small Businesses: Consider Economic Injury Disaster Loans (EIDLs),” REDW Insights, 2020
  • “Valuation Has Thrown a Wrench in the M&A Gears,” REDW Insights, 2020
  • “Rare Valuation & Estate Planning Opportunities – Capitalizing on Record Low Interest Rates,” REDW Insights, 2020
  • “COVID-19 and Business Interruption – A Two-Part Series,” REDW Insights, 2020
  • “When Good Data Is Plotted Badly – An Introduction to Misleading Charts,” Arizona Attorney Magazine’s Expert Witness Special Issue, 2020
  • “The Importance of Financial Due Diligence in Transactions – From Minor Negotiating Points to Major Deal-Breakers,” REDW Tribal Finance & Leadership Conference, November 2019
  • “The Implications of the TCJA on Business Valuation” – Tiffany & Bosco P.A. Law Firm, Phoenix, AZ, November 2019
  • “Strategies for Accelerating Tribal Growth: Mergers & Acquisitions Best Practices” – Tribal Webinar Series, August 2019
  • “Comparing Your Casino’s Performance to Gaming Industry Benchmarks” – Tribal Webinar Series, August 2019
  • “The Impact of M&M Candies in Business Valuation” – Arizona Attorney Magazine’s Expert Witness Special Issue, March 2019
  • “Assisting Tribal Governments in Growing Their Economies” – National Tribal Practice Meeting, January 2019
  • “Transaction Pricing and Pitfalls” – Honigman Corporate College, May 2016
  • “Intergenerational Split Dollar Strategy” – PM Wealth Transfer Research Committee Meeting, July 2015
  • “What’s It Worth?” – The University of Toledo Center for Family & Privately Held Businesses, December 2014
  • “Business Valuation 101” – The University of Toledo Center for Family & Privately Held Businesses, October 2014
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