Experience

Fred E. Chilkowitz is a partner in the Valuation Advisory Services Practice. Over a 30-year career, Fred has developed broad-based experience in valuation, damages, financial consulting and auditing. He has experience in valuing closely held companies for estate and gift tax reporting, litigation matters and transactions, and calculating damages for complex litigation matters. Fred has supported his opinions in front of the Internal Revenue Service and has testified as an expert witness in both federal and state litigation matters and American Arbitration Association proceedings.

His extensive valuation, damages, and audit experience includes:

• Valuations of closely held companies and private equity and hedge fund carried interests/promotes
• Computations of damages in matters involving breach of contract, tortious interference, shareholder disputes, professional malpractice, negligent and fraudulent misrepresentation and nondisclosure, breach of fiduciary duty and wrongful asset liquidation
• Valuations performed in statutory fair value cases
• Transfer pricing analyses in connection with loans from affiliated foreign companies
• Valuations of assets including promissory notes, fractional interests in real estate and structured settlements
• Providing estimates of the rate of return to be assigned to preferred membership interests in entities
• Analyzing “waterfall” distribution provisions in connection with transactions and litigation matters
• Providing estimates of a reasonable guaranty fee in connection with a promissory note
• Forensic accounting analysis and valuations relating to divorce

Fred has worked with clients to value companies and calculate damages across a diverse spectrum of industries and professions, including commercial banking, distribution, entertainment, financial services, leasing, manufacturing, professional service, real estate, restaurants, retail and transportation. He has also developed and conducted valuation and auditing training sessions to present to in-house staff, as well as law firm and government employees.

Fred was previously the leader of the Valuation Services Group at Berdon LLP prior to it joining with Citrin Cooperman in 2023. Earlier in his career, Fred was an associate director at National Futures Association, overseeing regulatory compliance of member futures brokers, commodity trading advisors and commodity funds, which included broker dealers and hedge funds. He was also a consultant with an international management consulting firm specializing in compensation analysis and stock option valuation.