I look forward to working with Pluris again and highly recommend their services to other trust & estate practitioners.

Stacy Stern
Justia Inc.

Management Team


Espen Robak is President and founder of Pluris Valuation Advisors LLC and a nationally recognized expert on intellectual property and business valuation, restricted and illiquid securities, securities design, levels of value, and discounts for lack of liquidity. Mr. Robak's valuation expertise encompasses valuations for tax planning, financial reporting, transaction fairness, and dispute resolution purposes; and provides litigation support services and testifies frequently on valuation topics. Pluris' practice includes portfolio valuations for investment funds and financial institutions, as well as a broad range of financial reporting and tax opinions for public and private companies. Mr. Robak is a frequent contributor to books and professional journals on valuation, accounting and taxation topics and his commentary has been quoted in the Wall Street Journal, Financial Times, The New York Times, American Banker, Bloomberg, Absolute Return, and Accredited Investor, among others. He is a columnist for Wealth Strategies Journal.
Managing Director
Jennifer Cossette, ASA, Managing Director of Pluris Valuation Advisors LLC, manages our San Francisco office. Ms. Cossette’s valuation clients include high-net-worth individuals and family-owned businesses. Ms. Cossette’s valuation expertise includes valuing interests in real estate holding entities, investment entities, privately-held operating companies, and undivided interests in real estate and art. Ms. Cossette has ten years of business and securities' valuation experience in the context of income, estate, and gift tax; litigation support; and financial reporting. Ms. Cossette has performed valuations of companies across all stages of development, and of various types of securities, including common and preferred equity, debt instruments, restricted securities, and stock options. Ms. Cossette has served as guest speaker on valuation related topics and Tax Court cases to professional service firms, educational institutions, and other organizations.
Vice President
Eric Liu, Vice President, is in charge of our portfolio valuation group. Mr. Liu's career has been focused on the valuation of restricted stock, warrants, convertibles, debentures, auction rate securities, municipal bonds, and other hard-to-value, illiquid securities for financial reporting, litigation support, and other purposes. He is primarily in charge of research on illiquid securities, including the construction and maintenance of the LiquiStat™ database as well as the Pluris DLOM Database™. Mr. Liu also has overall responsibility for developing valuation models for PIPE securities, auction rate securities, limited partnership interests, bankruptcy claims, and other illiquid assets.
Vice President
Rick Martin, Vice President of Technical Accounting, is in charge of resolution of technical accounting issues as they pertain to our valuation clients, and manages our relationships with the accounting and audit professions. Prior to joining Pluris, Mr. Martin served as Head of Technical Accounting at Cowen and Company in New York and Senior Technical Accounting Advisor at Credit Suisse in Zurich, as well as technical accounting roles at all the big 4 accounting firms. Mr. Martin’s advisory experience includes resolution of technical accounting issues in complex areas of accounting involving derivatives and other complex financial instruments, implementation of new accounting pronouncements, and assessments of IFRS and conversions.