Corporate Overview

ARTHUR CONSULTING GROUP, INC. is an international consulting firm, specializing in complex issues of economic and financial analysis, valuation and taxation.

We have five major practice areas:

• Financial Analysis
• Property Tax and Real Estate
• Construction Valuation Services
• Sales & Use Taxes
• Litigation Support

Our staff is comprised of economists, financial analysts, statisticians, engineers, and tax specialists, most holding PhDs, MBAs, CPAs, LLDs or other advanced training and degrees. The issues we address require the application of multiple disciplines and broad business knowledge.

Examples of recent or on-going projects include:

• Annual fair market valuation of domestic and international assets of integrated oil & gas and other major international companies, for purposes of interest expense attribution for federal income tax purposes.
• Property tax representation for 40% of the largest properties in Los Angeles, and 7 of the 10 largest property tax appeals in San Francisco.
• Annual construction cost segregation for all construction and remodeling projects for several of the largest retail firms in the U.S.
• Ongoing sales & use tax consulting, including audit representation, for major oil & gas, utilities, and manufacturing firms from across the country.

Financial Analysis

The Financial Analysis Group is responsible for financial and economic analysis. Typical engagements include valuation of business enterprises and their underlying assets, including tangibles and intangibles, quantification of economic damages, quantification of economic and technological obsolescence, and valuation of stock equity. These analyses are applied to:

• Corporate merger, divestiture, acquisition, or restructuring
• Purchase price allocation
• Section 482 transfer pricing
• Section 864 interest expense attribution
• Property tax reduction related to obsolescence
• Customs valuation
• Damage losses
• Fairness and solvency
• Due diligence

The group is well-known for pioneering work in the valuation of intangibles such as software, proprietary technology and customer bases.

Property Tax and Real Estate

The Property Tax and Real Estate Group values large, unique properties and provides property tax representation. The properties tend to be ones for which no comparables exist, or for which special circumstances arise.

The group has significant expertise in the minimization of taxes on personal property (machinery and equipment), using valuation and lifing analyses based upon engineering and economic approaches.

The group has attained significant tax savings using obsolescence analysis, economic analysis, and income approaches across a broad range of industries, including hotels and resorts, process flow manufacturing, office buildings, and defense/aerospace manufacturing.

Construction Valuation Services

The Engineering Services Group provides construction cost segregation for federal tax purposes, construction cost monitoring, valuations of machinery and equipment, and engineering studies related to technological obsolescence for property taxation purposes.

The group has had considerable success in obtaining large tax savings for clients in the retail, hospitality, medical, industrial, and high technology industries.

Sales & Use Taxes

The Extax Group provides sales and use tax review, audit support, and refund support for clients in manufacturing, retailing, transportation, utility and other industries.

This group has effectively harnessed ACG's broad knowledge base to support analysis and interpretations undiscovered by more narrowly-focused competitors.

Litigation Support Services

We specialize in preparing thoroughly documented valuation and tax studies and expert testimony for clients requiring independent support for negotiation, due diligence, reporting, audit, or litigation purposes. Our methodologies have proven acceptable to reviewing third parties such as auditors, financial institutions, regulators, assessors, the Internal Revenue Service, the Justice Department, and numerous other bodies at the local, state, federal and international levels.

ARTHUR CONSULTING GROUP's clients are primarily large corporations, attorneys, government entities and real estate owners and developers. A small percentage of our work is directly with the I.R.S. and the Justice Department, for whom we have developed methodologies and provide analysis in complex questions of valuation where advanced analytical skills are required.

ARTHUR CONSULTING GROUP, INC. maintains offices in California, Texas, and New Jersey, with affiliates abroad to assist in international projects as necessary.

We pride ourselves on providing objective, independent analysis, supported by complete and well-documented reports that will stand up to third party scrutiny.