Our methodology’s strength is reflected in how we are regarded across the industry. From major law and accounting firms to individual practitioners, professionals consistently entrust us with their most critical valuation challenges.
Our Story
Legacy Valuation & Forensics was founded with a simple yet powerful vision: to bring together decades of expertise in business valuation, forensic accounting, and litigation support to serve clients with clarity, integrity, and precision.
Although Legacy is a new name in the marketplace, its foundation is built on the deep experience of its partners, Harold Deiters and Pasquale Rafanelli. Collectively, Harold and Pat bring nearly half a century of professional experience, having completed thousands of valuations and forensic engagements across a wide range of industries—from real estate and manufacturing to professional services, retail, and not-for-profit organizations.
Both Harold and Pat are nationally recognized thought leaders in the valuation and forensic fields. They hold an array of advanced credentials, frequently lecture at professional associations, and have served in leadership positions with organizations such as the AICPA, NACVA, ASA, and NYSSCPA. Their work is trusted by attorneys, accountants, business owners, and courts alike in matters ranging from matrimonial disputes and estate planning to shareholder litigation and complex damage analyses.
At Legacy, the focus is not only on technical excellence but also on personal dedication to every client. The firm was created to deliver high-level expertise with the responsiveness and care that clients deserve. Harold and Pat’s long-standing reputations, combined with their shared commitment to professionalism, make Legacy a trusted partner when the stakes are high.
Our Values
Pursuit of Excellence
We perform deep research to achieve optimal solutions, always striving for performance that exceeds expectations.
Relationship-First Approach
We foster enduring, respectful partnerships with clients, referral sources, and colleagues—rooted in trust, integrity, and mutual success.
Transparent Communication
We believe in clear, honest dialogue. We tackle challenges strategically, not personally, and maintain accountability at every level.
Our Services
Estate + Gift Reporting
We appraise business interests, financial instruments, and intellectual property for estate and gift tax reporting. This includes stock, partnership, LLC interests, specialized equity holdings, and incentive plans. We also provide ESOP valuations and expert witness services for litigation and Department of Labor proceedings.
ESOP Advisory
We guide both buyers and sellers through ESOP transactions with valuations that satisfy ERISA, IRS, and DOL standards—backed by a proven record of defendable results.
Financial Options & Transaction Supports
We provide independent valuations that meet audit and regulatory standards, helping companies accurately report fair value. Our expertise includes purchase price allocations, goodwill and intangible asset impairment testing, intangible asset valuations, stock-based compensation, and 409A valuations for private company equity. We also perform fair value measurements of complex instruments and fresh start accounting analyses, delivering clear and defensible results that withstand auditor and regulatory scrutiny.
Litigation Support & Forensics
For attorneys, business owners, and legal counsel, we offer custom litigation support: forensic accounting, expert business valuations, and case-strengthening insight rooted in credible, defensible analysis.
Portfolio & Asset Valuations
We work with alternative asset managers, institutions, and boutique firms to value large or small portfolios. Our offerings range from point estimates to audit-grade opinions, covering debt, equity, real estate, complex instruments, litigation claims, royalties, and more.
Transaction & Reporting Valuations
Our experts prepare valuations for public/private transactions and financial reporting. For decades, we’ve partnered with accounting firms, consistently producing work that withstands IRS, SEC, and regulatory scrutiny.
Our Results
3,500
Valuations Completed
Decades
of Valuation & Forensic Experience
Trusted
by Attorneys, Accountants & Business Owners Nationwide
Proven
Expert Witness in State & Federal Matters
Reputation
Built on Precision & Defensibility