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Mr. Cohen specializes in financial modeling and valuation, with a focus on complex business litigation.

Mr. Cohen leads case teams and supports government, private clients and expert witnesses in complex business litigation. He has extensive experience in finance matters that include landmark decisions on economic substance, structured finance and transfer pricing involving Long-Term Capital Management, GlaxoSmithKline, Altria, BB&T, Fifth Third, Pritired and Bank of New York.

He specializes in valuation, damages and financial modeling across a wide range of industries, including financial services, pharmaceuticals and manufacturing. He is a Chartered Financial Analyst (CFA) with almost two decades of experience in both standard valuation of corporations and assets, and complex valuation of subsidiaries and financial instruments. He provided testimony on behalf of a multinational corporation on bond valuation, and has appeared as a witness in federal district court on behalf of the U.S. Department of Justice in a case involving an alleged Ponzi scheme.

Prior to joining The Brattle Group, Mr. Cohen worked as an investment banking analyst in corporate finance at Dillon, Read, and UBS specializing in debt offerings and mergers and acquisitions in housing, construction and building products. He currently has an active interest in disputes affecting the supply chain for food.

Corporate Inversion Transactions: Valuation Considerations
August 03, 2015
Evan Cohen, Michael I. Cragg, Jehan deFonseka, and Ryan Tholanikunnel
Published in Tax Notes
Statistical review of U.S. macronutrient consumption data, 1965-2011: Americans have been following dietary guidelines, coincident with the rise in obesity
May 2015
Evan Cohen, Michael I. Cragg, Bin Zhou, Jehan deFonseka, Melanie Rosenberg, and Adele Hite
Published in the Nutrition journal
Asset Value Trumps Discounted Cash Flow in Another Bankruptcy Valuation Dispute
July 29, 2014
Published by The Brattle Group, Inc.
Published in the Wiley Encyclopedia of Management, 3rd Edition
Grass is Always Greener When It’s Legal: Policies for State Regulated Marijuana
October 2012
Evan Cohen and Richard McGowan
Published in The Economists’ Voice, Vol. 9, Issue 1
Tax Policies for Legalized Marijuana in California
August 2010
SSRN abstract 1626985
Can the U.S. Congressional Ethanol Mandate be Met?
May 2010
Published by The Brattle Group, Inc.
News & Events
July 11, 2017
Brattle Economists Contribute to IRS Victory in Tax Dispute Regarding Value of Residual Interests

In a recent ruling from Judge Halpern of the United States Tax Court, a deduction claimed by RERI Holdings I, LLC for a 2003 donation to the University of Michigan was denied, with the Court upholding penalties for a gross valuation misstatement.

August 03, 2015
Brattle Economists Author Article in Tax Notes on Corporate Inversions

Brattle principals Michael Cragg and Evan Cohen, associate Jehan deFonseka, and research analyst Ryan Tholanikunnel recently authored the article, “Corporate Inversion Transactions: Valuation Considerations,” featured in the July edition of Tax Notes International.

February 23, 2015
Brattle Economists Author Report on Nutrition and the Rise of Obesity in the United States

Economists from The Brattle Group recently completed a study on dietary trends and the rising rates of obesity in the United States. The report finds that Americans are facing a substantial increase in obesity, despite general adherence to the nutrition advice of the American Heart Association and the United States Departments of Agriculture and Health and Human Services.

September 18, 2014
Mike Cragg and Evan Cohen to Discuss the Use of Testifying Experts at the ABA Tax Section Fall Meeting

Brattle principals Mike Cragg and Evan Cohen have been selected to serve as panelists at the American Bar Association Tax Section’s fall meeting, where they will present their spotlight discussion “Experts in the Trenches: Risk, Fair Rewards, Economic Substance, and Shams.”

July 31, 2014
Yvette Austin Smith and Evan Cohen Co-Author Article on the Use of Net Asset Value in Bankruptcy Valuation Disputes

Brattle principals Yvette Austin Smith and Evan Cohen recently co-authored an article on bankruptcy valuation techniques in response to a July 2, 2014 U.S. Bankruptcy Court opinion in the Genco Shipping valuation trial.