Mr. Costa specializes in valuations of businesses, pass-through entities, and intangible assets for financial reporting, tax purposes, Employee Stock Ownership Plans (ESOPs), and exit/succession planning. Prior to joining VRC, Mr. Costa was a consultant at Delphi Valuation Advisors and an investme research associate at Commonwealth Financial Network. Mr. Costa holds the designations of chartered financial analyst (CFA) and accredited senior appraiser (ASA), issued by the CFA Institute and the American Society of Appraisers, respectively. In addition, he earned a bachelor of science degree, cum laude, in economics- finance from Bentley University.