Calvin has provided valuation services since 1998. He provides valuation consulting for business succession, purchase or sale, allocation of purchase consideration, option issuance pricing, buy and sell agreement requirements, shareholder disputes, and testing for goodwill impairment for fair value reporting, corporate planning, joint ventures, marital dissolution, and estate and gift reporting.

Calvin analyzes and values operating companies, limited liability companies, intangible assets, options and warrants, notes receivable, contracts of sale, preferred stock, and family limited partnerships for a variety of purposes.

Calvin is an active member of the firm’s Health Care, Technology and Communications, and Wealth Services Groups, which provide accounting and consulting services to clients and professional advisors. He has testified as an expert witness before the Maryland Insurance Administration, the State of Montana Office of the Commissioner of Securities and the Insurance and Attorney General in Washington, Oregon, and Arizona. He has also participated in settlement negotiations with the IRS.

External Publications

  • "Keep Physician Compensation Contracts in Compliance to Avoid Stark Law Violations" (Healthcare News, January 2019)
  • "Five Vital Elements of a Healthy Physician Buy/Sell Agreement" (Washington Healthcare News, Oregon Healthcare News, and California Healthcare News, July 2015)
  • "Recession Complicates Efforts to Place Values on Businesses" (Portland Business Journal, May 2010)
  • "How to Value, Buy, or Sell a Financial Advisory Practice, A Manual on Mergers, Acquisitions, and Transition Planning" (Bloomberg Press, Summer 2006)
  • "How to Breakup: Many Planners Have Buy/Sell Agreements. Most of Them Will Land You in Court" (Investment Advisor, February 2005)

Selected Speaking Engagements

  • M&A Insights: Monitoring the Telecom Market
    (Virtual Telecommunications Management Conference, September 2021)
  • Navigate Contracting Amid Health Care Fraud Regulations
    (Moss Adams Webcast, February 2021)
  • Specific Considerations in Healthcare Valuations
    (Praxity Forensic Litigation & Valuation Services Conference, November 2014)
  • Hot Topics in Business Valuation
    (Southern Oregon Estate Planning Council , October 2013)
  • Valuation Analysis: Capitalize on Your Value
    (Pacific Northwest Forum, Oregon Health Care Association and Washington Health Care Association Joint Conference, December 2012)
  • Update of Fair Value Considerations
    (Praxity Forensic, Litigation & Valuation Services Conference, October 2012)

Professional Affiliations

  • Accredited Senior Appraiser (ASA), American Society of Appraisers
  • Member, American Society of Appraisers and the Portland Chapter
  • Member, Chartered Financial Analyst® (CFA) Institute and the CFA Society Portland


  • BS, business administration, Lewis & Clark College
  • MBA, Washington University, St. Louis

Insights from Calvin Swartley