Welcome to the Lab
Business valuation resources for valuators, attorneys, CPAs, analysts and business owners.
About Us
A Source for Valuation Insights
The Valuation Lab was created to share resources and information related to the valuation of closely held businesses.
This website is managed by Luke Gary. Luke is a parter at Wallace & Gary Valuation Advisors, Inc. More about his valuation practice can be seen here.


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Meet your host.

Luke Gary specializes in the valuation of businesses and fractional interests therein. He is a partner at Wallace & Gary Valuation Advisors, Inc. In addition to business valuation, Luke provides litigation support services, expert witness testimony, economic damage calculations, and executive compensation studies. Luke is a Certified Valuation Analyst under the NACVA and holds a Juris Doctor degree.