Gary Valuation Advisors, Inc. is a specialized advisory firm providing independent business valuation and economic consulting services to companies, owners, legal counsel, and other professionals. We help clients navigate complex financial, tax, and litigation matters with clear, defensible analysis and practical insight.

We were founded in Sacramento, California and the firm’s origins date back to the 1980s. Our clients are located throughout the United States.

Our work centers on delivering rigorous, well-supported opinions and advisory support in areas including:

  • Business valuation for transactions, tax planning, financial reporting, and estate matters

  • Litigation support and expert testimony in commercial, shareholder, and matrimonial disputes

  • Dissenting shareholder and appraisal rights matters

  • Economic consulting and damages analysis

  • Tax-related valuation and planning support

We serve clients across a wide range of industries, including agribusiness, real estate, construction, technology, wine and beverage, manufacturing, logistics and distribution, and financial services. Our experience spans both closely held businesses and more complex operating companies.

We combine analytical rigor with clear communication. Whether supporting a negotiated resolution or providing independent analysis in a contested matter, our goal is the same: to deliver work that is thorough, understandable, and useful to the decision-makers who rely on it.

Who we are

Luke M. Gary

Robert G. Wallace (ret.)

Betty Landwehr