Business valuation professionals provide independent, unbiased opinions of value for business concerns of multiple natures and sizes. They value intangible business assets such as copyrights, employment agreements, trademarks, securities, and goodwill. These professional appraisers prepare merger and acquisition studies, employee stock ownership plan feasibility analyses, and other similar financial studies. They may be involved in appraisals performed for estate and gift tax returns, buy-sell agreements, securities litigation, equitable distribution in matrimonial matters and many other purposes.