Who We Are
Gary Kuba, CPA, ABV, ASA
Principal
Gary Kuba has specialized in business valuation and litigation support consulting since 1989 and was previously responsible for the Corporate Transaction and Valuation Advisory Services Practice for the Honolulu office of KPMG LLP. Mr. Kuba is a Certified Public Accountant and holds the following accreditations in business valuation: Accredited in Business Valuation by the American Institute of Certified Public Accountants and Accredited Senior Appraiser by the American Society of Appraisers.
He has performed and supervised hundreds of business valuation and litigation-related financial analyses in connection with estate and gift taxes, corporate restructuring, stockholder redemptions and disputes, marital dissolutions, mergers, acquisitions, divestitures, ESOPs, fairness opinions, going-private, intangible asset analyses, and purchase price allocations (ASC Topic 805) and has testified as an expert witness with respect to financial and business valuation matters in the Los Angeles County Superior Courts, Orange County Superior Court, and Circuit and Family Courts in the State of Hawaii.
Matt Moyer
Director
Matt is a Director with over a decade of financial valuation experience involving business enterprises, intangible assets, derivatives, complex equity structures, stock options, warrants, notes, and preferred securities for financial reporting, transactions, and tax purposes. Matt has completed valuations for a variety of purposes, including gift and estate taxes, stock-based compensation (IRC 409A and ASC 718), corporate tax planning, allocations of purchase price (ASC 805), ESOPs, litigation, and goodwill impairment testing (ASC 350). In addition to conducting valuations, Matt has significant experience in the review of third-party valuations.
Matt has conducted valuations in a variety of industries, including biotechnology, computer hardware and software, data and analytics, engineering and construction, blockchain, sports and entertainment, real estate, waste management, financial services, gaming, health care, hospitality, internet services, manufacturing, medical, pharmaceuticals, retail, telecommunications, utilities, and others. Matt has completed valuations of entities in the U.S., U.K., Australia, Canada, France, Germany, Japan, and Mexico.
Prior to joining GMK Consulting, Matt worked as Director of business valuation services at Globalview Advisors and a Senior Manager of business valuation services at Armanino LLP. He was also a Senior Valuation Consultant at Financial Strategies Consulting Group, and an Assurance Associate at PricewaterhouseCoopers.
Matt graduated cum laude with honors in economics from Claremont McKenna College. Matt has completed all coursework for accreditation as a Senior Appraiser by the American Society of Appraisers.
Dung Pham
Senior Associate
Dung is a Senior Associate of GMK Consulting. Dung's appraisal experience includes corporate tax planning, purchase price allocations, ESOPs, gift and estate taxes, and goodwill impairment testing.
Dung has served clients in a variety of industry sectors such as forest products, architecture, engineering and construction, sports and entertainment, real estate, waste management, financial services, gaming, health care, hospitality, internet services, medical device, retail, telecommunications, utilities, and others.
Prior to joining GMK Consulting in 2023, Dung worked as a Senior Associate at Globalview Advisors and Columbia Financial Advisors.
Dung received his MS in Finance as well as his BS in Business Administration: Accounting from Portland State University. Dung passed Level I of the Chartered Financial Analyst (CFA) examination, administered by CFA Institute. Dung is engaged in coursework towards certification through the American Society of Appraisers, Business Valuation, and has completed BV201, BV202, and BV203.
