I want referral sources and their clients to know that with our group they are getting a team with a deep bench of talent – not just in the professional capacity, but also having been in their shoes. Other team members and I have owned/operated businesses. We understand real business problems and how your clients might deal with them.

Stephen (Steve) Koons is known for his expertise in handling complex business and intangible asset appraisal, economic damage analysis and litigation services. He performs business valuations for divorces; dissenting shareholder/minority oppression actions; income, estate and gift tax purposes; and mergers and acquisitions. Steve also performs economic analyses for lost profits and damages cases, breach of contract matters, wrongful death/personal injury loss of earnings and asset tracings.

He has provided direct testimony on economic damages, business and intangible asset valuations and other economic matters. Steve has also served as a speaker for law firms, the Arizona Society of Certified Public Accountants and local bar associations.

Before joining Henry+Horne’s Litigation + Valuation Services Group in 2007, Steve owned a boutique litigation and valuation services practice and a successful real estate development/home building company. He also worked for local accounting and valuation firms.

When he’s not working, you can find Steve out to lunch with his wife, visiting family, on the shooting range, at the golf course or in the community performing services as an Arizona Ranger.

Education

University of Arizona, Master of Accounting (emphasis in Taxation)

University of Arizona, Bachelor of Science in Business Administration (major in Accounting)

Affiliations

American Institute of Certified Public Accountants

American Society of Appraisers

Arizona Society of Certified Public Accountants, Business Valuation/Litigation Services Section Steering Committee

Central Arizona Estate Planning Council, Board Member

Blog Posts by Stephen

New business: reasonable certainty test for lost profits
Litigation + Valuation Perspectives
August 2018
Tax reform and valuation, the big picture
Litigation + Valuation Perspectives
June 2018
What is an S Corporation worth? The IRS fight continues
Litigation + Valuation Perspectives
September 2017
Hypothetical buyers and imaginary scenarios
Litigation + Valuation Perspectives
November 2016
A Time to Reflect
Litigation + Valuation Perspectives
January 2015
Start Up Companies – Why You Need a Valuation for Stock Options
Litigation + Valuation Perspectives
October 2014
Sale of Business – Personal Goodwill Considerations
Litigation + Valuation Perspectives
September 2014
Is it Time to Update Your Buy/Sell Agreement?
Litigation + Valuation Perspectives
July 2014
Calculations vs. Appraisal Opinion in Business Valuation for Marital Dissolutions
Litigation + Valuation Perspectives
January 2014
Commercial Damages – Lost Profits, Loss of Business Value, or Both
Litigation + Valuation Perspectives
October 2013
Reducing Client Costs in Civil Litigation
Litigation + Valuation Perspectives
December 2012
A Huge Taxpayer Win in Favor of Formula Clauses
Litigation + Valuation Perspectives
July 2012
IRS Publishes Official Version of the Discount for Lack of Marketability Job Aid
Litigation + Valuation Perspectives
September 2011
Discount for Lack of Marketability Job Aid for IRS Valuation Professionals
Litigation + Valuation Perspectives
August 2011
8 Essential Elements of an Exit Strategy for Business Owners: Part III
Litigation + Valuation Perspectives
July 2011
8 Essential Elements of an Exit Strategy for Business Owners: Part II
Litigation + Valuation Perspectives
July 2011
8 Essential Elements of an Exit Strategy for Business Owners: Part I
Litigation + Valuation Perspectives
July 2011
Valuation Discounts for Gift of Single-Member LLC Interests
Litigation + Valuation Perspectives
December 2009
Step Transaction Doctrine
Litigation + Valuation Perspectives
October 2009
Family Limited Partnership Failures
Litigation + Valuation Perspectives
September 2009

Articles by Stephen

Implications of the Schickner Decision in Arizona for Valuation and Financial Experts - Part 2
September 2016
Implications of the Schickner Decision in Arizona for Valuation and Financial Experts - Part 1
June 2016
Net Operating Loss Limitations - Ownership Changes
December 2015
CPA Firms (and Law Firms) Targeted by Fraud - The Counterfeit Check Scheme
June 2015
Top Ten Mistakes in Buy-Sell Agreements
March 2015
Sale of Business - Personal Goodwill Considerations
September 2014
Calculation vs. Appraisal Opinion in Marital Dissolutions
March 2014
Business Divorce Fair Value - To Discount or Not
September 2013
The Valuation Case Digest
March 2013
Formula Gifts - The Time is Now!
December 2012
Eight Essential Elements of an Exit Strategy for Business Owners
September 2011

Valuation Inside the Arctic Circle

AZ CPA Magazine, December 2009