P, A, Miller Consulting Inc. collaborates with a boutique advisory group focusing on investing in opaque markets addressing the needs of venture capital and private equity funds, corporate business development and venturing groups, and entrepreneurs. Working together, they can perform a wide variety of advisory projects for these institutions.

In some cases, these projects deal with very specific questions, such as analyzing how a proposed acquisition strategically complements the existing portfolio (or does not) or the appropriate design of a corporate venturing initiative. In other cases, the projects seek to obtain a broad overview of the changing environment, a group’s strengths and weaknesses in relation to these trends, and the resulting strategic implications.

In today’s litigious society, disputes are common and the cost of litigation is enormous. In addition, the vast amount of effort needed to bring a lawsuit to trial can be staggering. Disputed information often entails the detailed reconstruction and interpretation on incomplete or possibly fraudulent financial information. The objective view of an independent expert is often crucial. Our accountants/financial accountants provide expert testimony, business, economic, and financial analyses throughout the dispute resolution process in a wide range of industries/areas (construction, real estate, energy, international trade, maritime, patents, personal injury, and others).

Our expertise and capabilities include: accounting reconstruction, lost profits analysis (business interruption or destruction), forensic investigations, audits/review, Foreign Corrupt Practices Act (during DOJ investigation, self-reporting, or third party claims), breach of contract, financial compliance with contract, merger and acquisition analysis, claims preparation and review, and post acquisitions disputes.

As a result of the financial downturn in the late 2000’s, as well as the aging of a significant portion of the population, many wealthy individuals are seeking to place assets in family limited partnerships and other vehicles to protect them from creditors and simultaneously take advantage of the significant minority interest discounts available under the Federal gift tax laws. Careful valuation of these interests is imperative to support the gift tax value. Furthermore, projected values of retained assets will be critical to determined estimated estate tax liability, maximum utilization of the unified credit and providing liquidity to pay the tax through insurance and other means.

We have the accounting and financial expertise to qualify to administer estates and act as trustee to estates and trusts. We have and currently act as trustee to various trusts whose assets are comprised of real estate, stocks and bonds, corporations, and family limited partnerships. In addition, we act as Manager to various LLC’s.

Moreover, we are sought out for our experience in acting as trustees for various family trusts, tracing assets, and forensic accounting.

In the global marketplace, competition is fierce. Unable to hold their industry positions, companies fall behind. Saddled with declining earnings, liquidity problems and covenant defaults, these companies must immediately deal with the situation. Unless they can effectuate a rapid turnaround, formerly viable companies will enter a free-fall state leaving lenders, bondholders, creditors, investors, management and employees trying to salvage their stake in the company and looking for solutions.

Complex restructurings require diverse skills. To avert disaster, a distressed company needs seasoned, knowledgeable advisors to steer it through the turmoil of impending change. Our professionals provide analytical, consulting and hands-on services to companies experiencing liquidity problems, under-performance, downsizing, or other business transition issues.

Moreover, business failures have many common characteristics. A debtor may seek an arrangement with creditors, either informally or through judicial proceedings. We are able to assist in preparing a suggested settlement plan to present at the creditors’ meetings in either situation. There are no formal guidelines in existence for a settlement plan. The debtor may call for a 100% payment over an extended time, cash payments on a pro rata basis for full settlement of creditors’ claims, satisfaction of debt obligations with stock, or some combination. A carefully developed forecast of operations, based on realistic assumptions, can assist the creditors to ascertain whether the debtor can perform under the plan’s terms and operate successfully in the future.

We are able to trace and define an asset’s original character and separate or partition assets that have been commingled during marriage. 

We have the skills to determine a fair and independent value that can be supported with testimony that is essential to ensure informed decision making with the respect to equitable division of community assets.