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isnt fairness & solvency work considered business valuation as well? a lot of midmarket i-banks do it such as duff & phelps, houlihan and some bigger ones. it's work on live deals alongside with teams of i-bankers, lenders, PE shops so generally better exposure if you're thinking of exit ops down the road. i'm pretty sure Big 4 dont do this stuff, their business valuation work is compliance-driven as many have said, audit and tax-related stuff and highly specialized knowledge built upon a strange mix of accounting, finance and tax rules

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