J. S. Pierson, ASA, Managing Director, Paragon Advisory Services

Areas of Expertise

  • Estate and Gift Tax Planning
  • Family Limited Partnerships
  • Buy-Sell Agreements
  • Employee Stock Ownership Plans
  • Stock Options
  • Marital dissolution
  • Purchase and Sale
  • Impairment Testing
  • Corporate recapitalization and restructring
  • Purchase Price Allocation
  • Litigation Support and Expert Testimony
  • Fairness Opinions

J.L. Pierson, ASA

Managing Director

Mr. Pierson has 15 years of experience in the valuation of business enterprises and closely-held common stock and debt securities in addition to valuation of intangible assets and intellectual property.  Mr. Pierson has accumulated valuation experience with the valuation practice of J.L. Pierson & Co., LLC of which he is founder and owner.  HIs prior busines experience includes Connecticut Development Authority in which he was Senior Vice President and Director of Loan Servicing Operations and Irving Leasing Corp. in which he Credit Manager.


  • Dipl. Ing. Comm. - Universite de Nancy, France
  • Master of Business Administration - Columbia University 

Professional Affiliations

  • American Society of Appraisers (Senior Accredited Appraiser in Business Valuation) 

Published Articles

  • "Creation of Family Asset Satisfies Nontax Reason for Creating Family Limited Partnership [Estate of Stone]" published in Insights & Strategies May 2012 Issue.
  • "How the Financial Crisis has effected the value of closely-held business interests.  Business Owners: Do your Estate Planning Now!" published in HG Experts January 2009.
  • "Holman and Gross Cases Clarify Application of Indirect Gifts in Part" published by Insights and Strategies December 2008 Issue.
  • "The Tax Court in Bongard Requires a Legimate and Significant Nontax reason to Sustain FLP Discounts published in Insights & Strageties May 2005 Issue.