This merger is a great outcome for all constituencies. The Dresner team did a great job bringing the merger to a successful closing and we appreciate the hard work and dedication of all of our professional advisors and the SEMX management team.

Kevin Penn

Managing Director, ACI Capital Co. LLC

Services

Valuation

Dresner Partners' valuation professionals subscribe to the highest ethical and professional standards set by The American Society of Appraisers and the American Institute of CPAs. Dresner provides independent and objective valuation advisory services for a number of purposes including merger and acquisition transactions, strategic planning, ESOPs, fairness opinions, estate and tax planning, management compensation, goodwill impairment testing and purchase price allocations (including valuation of intangible assets). In addition, we also have the capabilities to appraise fixed assets including machinery and equipment and real estate. Dresner Partners also provides tax valuations and consulting services that are compliant with the Internal Revenue Service and other regulatory bodies. Our services and opinions are carefully documented and are designed to withstand inspection from regulatory authorities including the Securities and Exchange Commission. Our valuation professionals combine advanced valuation techniques, an understanding of current market conditions and an in-depth knowledge of tax and structural issues to offer middle-market companies a broad range of sophisticated and relevant valuation services.