Mr. Sapnas is a practice leader specializing in the valuation of domestic and international businesses, intangible assets and liabilities for financial reporting and tax compliance purposes. Specialties include business combinations (ASC 805), impairment testing (ASC 350/360) and share-based compensation (ASC 718) for financial reporting and tax purposes and the valuation of legal entities and intangible assets for domestic and international corporate tax planning and restructuring. Prior to joining VRC, Mr. Sapnas held the position of Vice President at Hempstead & Co. In this capacity, he provided business and intangible asset valuations for numerous purposes including tax and estate planning, employee stock ownership plans, financial reporting, litigation support and fairness opinions. Mr. Sapnas holds the designation of accredited senior appraiser (ASA). In addition, he holds the designation of chartered financial analyst (CFA). He earned a bachelor’s degree in finance from Rutgers University.