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Mr. Cohen leads case teams in support of both public and private attorneys 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, including Long-Term Capital Management, GlaxoSmithKline, Eaton, Altria, BB&T, Fifth Third, Pritired, Buyuk, ITS, and Bank of New York. He has also been involved in several high-profile public health investigations for the federal government involving housing conditions, lead violations, and EPA emissions requirements.

He specializes in valuation, damages and financial analysis across a wide range of industries, including financial services, pharmaceuticals and manufacturing. He is a Chartered Financial Analyst (CFA) with two decades of experience in both standard valuation of corporations and assets, and complex valuation of subsidiaries and financial instruments. He has provided testimony in U.S. District Court and the Court of Federal Claims, and has been retained by taxpayers and corporations to provide testimony on valuation, economic substance and damages. He was deposed after providing expert reports in a federal case involving valuation and shareholder damages arising from the $22 billion LBO by the Archstone-Smith REIT.

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.

Gross Avoidable Cost Rates for Existing Generation and Net Cost of New Entry for New Energy Efficiency
March 17, 2020
Samuel A. Newell, Michael Hagerty, Sanem Sergici, Evan Cohen, Sang H. Gang, John Wroble, and Patrick S. Daou
Prepared for PJM
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
Metin Celebi, Evan Cohen, Michael I. Cragg, David J. Hutchings, and Minal Shankar
Published by The Brattle Group, Inc.
News & Events
January 28, 2021
Evan Cohen and Margaret McKeehan to Participate in Webinar on the Current Landscape of Transfer Pricing

Brattle Principal Evan Cohen and Associate Margaret McKeehan will participate in The Knowledge Group’s webinar on “Demystifying the Current Landscape of Transfer Pricing: Best Practices Explored,” taking place Thursday, January 28 from 9:00–10:30 a.m. (PT) / 12:00–1:30 p.m. (ET). The recording will be available on Friday, January 29.

June 19, 2018
Brattle Assists the U.S. Attorney's Office in Its $1.2 Billion Settlement with NYCHA and New York City

On June 11, 2018, the U.S. Attorney’s Office for the Southern District of New York announced a landmark settlement with the New York City Housing Authority (NYCHA) and New York City to institute a plan that will fundamentally reform the city’s public housing.

February 15, 2018
Evan Cohen and David Hutchings to Participate in The Knowledge Group Webinar on Transfer Pricing Guidelines

Brattle Principal Evan Cohen and Senior Associate David Hutchings will participate in The Knowledge Group’s webinar, “Recent Trends and Developments on the Organization for Economic Cooperation and Development’s (OECD) Transfer Pricing Guidelines: What You Need to Know,” taking place February 15, 2018 from 12-2 pm (EST).

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.