Murray Devine’s valuation services are used by ESOP trustees and other independent fiduciaries to provide third-party support for their actions. Because of the depth of our experience in valuing all types of securities, we are well qualified to provide valuations and fairness opinions that assist such fiduciaries in the negotiation and approval of transfers of employer securities held by ESOPs and other types of transactions in which a fiduciary is required to make judgments based on the value of assets under its care.