Mr. Higgins has participated extensively in corporate valuation studies, expert testimony and settlement hearings with the Internal Revenue Service. Prior to the formation of Higgins, Marcus & Lovett, Inc., in 1980, he was Vice President and Regional Manager of a national valuation organization. His initial research training was with a New York Stock Exchange member firm and as a portfolio manager of an investment counseling firm.

Mr. Higgins earned his undergraduate degree from the University of Southern California and his M.B.A. from Pepperdine University. He served on the faculty of the Graduate School of Business of Pepperdine University, where he taught finance in the M.B.A. program. He is a member of the American Arbitration Association, and has been appointed to the Association’s Commercial Panel of Arbitrators. He has served as a public arbitrator in numerous matters for the Financial Industry Regulatory Authority, Inc. Mr. Higgins is an Accredited Senior Appraiser of the American Society of Appraisers. His discipline is Business Valuation.

Mr. Higgins has been qualified as an expert in business valuation matters in superior courts throughout California and in federal courts, including the U.S. Tax Court. He is a frequent speaker at seminars and educational programs relating to the valuation of closely held businesses. Mr. Higgins provides ongoing business valuation counsel to a number of privately held businesses and serves on several corporate boards.