Outstanding Members—Third Quarter 2024
NACVA would like to thank and recognize the following outstanding members:
Michael A. Perlmutter, JD, CPA, CVA, ABAR
Michael Perlmutter boasts a distinguished career as a seasoned valuation expert, accumulating a substantial 27-year tenure at the Internal Revenue Service (IRS). Mr. Perlmutter’s professional repertoire encompasses his status as a licensed attorney and Certified Public Accountant (CPA). Furthermore, his credibility is underscored by his credentials within the valuation domain, holding designations as a Certified Valuation Analyst (CVA) and an Accredited Business Appraisal Review (ABAR) professional.
During his IRS career, he gained invaluable insights into intricate valuation intricacies, particularly those pertaining to the appraisal of businesses and intellectual property. His role often entailed the examination of valuation matters for high-net-worth taxpayers, a considerable number of whom were represented by eminent national firms.
Mr. Perlmutter has written IRS valuation-related training materials, taught and mentored IRS attorneys, is a frequent presenter at professional national conferences and other professional gatherings, is an instructor at UCLA Extension, and an exam grader of candidates for the NACVA CVA designation.
After shifting into private practice in 2018, Mr. Perlmutter founded two valuation-related firms, Perlmutter Law and Valuation, Inc. (PLVI) and Valuation and Litigation Group (VLG). PLVI is a valuation consulting firm, while VLG consists of a team of experienced professionals who specialize in business and intellectual property valuations as well as royalty compliance audits. To date, this seasoned team has valued some of the highest-profile celebrities as well as some of the most valuable intellectual property-related assets. The valuations include name and likeness rights, music catalogs, music publishing companies, and various other assets and businesses.
Mr. Perlmutter is a frequent presenter at professional conferences, an instructor at UCLA Extension and a grader of NACVA valuation industry Certified Valuation Analyst (CVA) appraisal report exams.

Michele Laws has been helping individuals make sense of the financial changes that impact their lives. Michele is the president of Turning Point Financial Group and Divorce Dollars & Sense Corporation. She is an investment advisory representative with advisory services offered through TownSquare Capital LLC, an SEC Registered Investment Advisor. She has a degree in Business with a focus on finance. She received a certification as a Certified Divorce Financial Analyst (CDFA) from the Institute for Divorce Financial Analysts, a Certified Financial Divorce Specialist (CFDS) from the Financial Divorce Association which is now merged with the Institute for Divorce (CDFA), and a Master Analyst in Financial Forensics (MAFF) with a specialized focus in matrimonial litigation and Certified Valuation Analyst (CVA) from National Association of Certified Valuators and Analysts (NACVA). She continues to take additional continuing education classes for family law, tax and financial matters. Michele has served on the NACVA's Litigation Forensics Board.