They have met tight deadlines and provided solid audit support.

Christy R. Wright
Southwire Company

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.
Senior Vice President
Jared J. Eichorst, CFA, Senior Vice President of Pluris Valuation Advisors LLC, manages our Newport Beach, California office. Mr. Eichorst’s valuation expertise includes valuing interests in FLPs, LLCs, and other investment holding entities, privately-held operating businesses, fractional interests in real property, private equity and hedge funds, and intrafamily promissory notes and other debt instruments. Mr. Eichorst is an expert in determining applicable discounts for lack of control, lack of marketability, built-in capital gains, lack of voting rights, and discounts for restricted and large blocks of publicly-traded securities. Mr. Eichorst also is an expert and performs valuations for C to S corporate conversions, preferred partnership freezes, and employee stock options. Mr. Eichorst frequently serves as a guest speaker on Tax Court cases and the abovementioned valuation related topics to law firms, accounting firms, family offices, trust companies, and other professional services firms that advise high net worth individuals.
Client Services Director
Miranda McCray, Client Services Director, leads the national business development efforts for Pluris Valuation Advisors LLC. In this role, she develops, manages and further strengthens relationships with law firms, accounting firms and other professional advisors. With her almost two decades of experience in financial services and estate planning, Miranda is uniquely qualified to partner with advisors in determining valuation services and strategies that are aligned with the objectives of high net worth clients and their estates. She started her career in Trust & Estates with the build out of The Goldman Sachs Trust Company, N.A. Her six years spent traveling with Stacy Eastland, and the following six years spent at U.S. Trust, Bank of America allowed her to gain deep and unique expertise in the planning world. Her care for clients, natural ability to partner with close advisors and understanding of the nuances related to drafting and administering complex Trusts enabled her to build a strong reputation in the Estate Planning community. Having spent twelve years working with appraisers, she chose to expand her experience by transitioning into the Valuation Industry in 2011.
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.