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Timothy F. Cummins

Managing Director

Timothy F. Cummins is a Managing Director in the Valuation & Financial Opinions Group and head of the firm’s Chicago office. He has significant experience in the provision of valuation and litigation advisory consulting services to Fortune 500 companies, middle market corporations, private equity and hedge funds, law firms, accounting firms, and financial institutions. His asset and business valuation experience encompasses a wide range of industries for numerous purposes including: fairness opinions; solvency opinions; fraudulent conveyance matters; purchase price allocation; goodwill and long-lived asset impairment testing; option valuation; state, federal and international corporate tax matters; purchase and sale advisement; bankruptcy and reorganization; shareholder disputes; corporate strategic planning; estate and gift tax planning; and Employee Stock Ownership Plans.

In addition to his role as co-leader of the firm’s Financials industry practice, Mr. Cummins leads SRR’s Financial Sponsor related valuation efforts. He has consulted in a wide variety of industries, including professional sports franchises, professional sports venues, radio and television broadcast stations and ownership groups, newspaper and magazine publishers, commercial printers, motion picture and television production companies, and telecommunications service providers. He has also served clients in the agriculture, business software, cable television, community banking, consumer electronics, direct marketing, engineering, equipment financing, executive recruiting, food management and distribution, freight transportation, foundry, furniture, healthcare, industrial fabric, packaging, restaurant (fast casual and fast-food franchises), payroll processing, sporting goods, temporary staffing, unarmed security services, and wholesale pharmacy industries, among others. Mr. Cummins has lectured and presented numerous continuing education seminars on the subjects of valuation and transaction advisory services. He has also published articles on the use of solvency opinions and the valuation of professional sports franchises. In addition, Mr. Cummins has served as an expert in valuation disputes in depositions, at trial, in tax tribunals and in arbitration.

Prior to joining SRR, Mr. Cummins was a Director in the Financial Advisory Services Group of PricewaterhouseCoopers, LLP in Chicago. During his tenure at PricewaterhouseCoopers LLP and at Price Waterhouse LLP, he planned, performed, and supervised valuation and consulting engagements for various purposes in a diverse range of industries. Prior to joining Price Waterhouse LLP, Mr. Cummins was an Institutional Trust Officer at Harris Bank in Chicago.

Mr. Cummins is a member of the American Bankruptcy Institute, the Association for Corporate Growth, and the Turnaround Management Association. He also sits on the Board of Directors of the Business Valuation Association of Chicago.


M.B.A., University of Chicago
B.A., University of Notre Dame