D. Nathanael Lining Partner

Nate specializes in preparing business valuations, creating business succession plans, providing analysis and opinions for dispute resolution, and consulting with clients on increasing business income and cash flow.

Nate is a certified public accountant who has been working in public accounting and finance since earning a bachelor’s degree in Accounting from Liberty University. Nate holds professional credentials in Business Valuation and Business Exit Planning. He is currently a partner at Value Analytics, LLC and has specialized education and experience in business valuation, economic damages analysis, and forensic accounting. His experience includes providing expert witness testimony in court. A detailed Curriculum Vitae can be provided upon request.

Credentials:

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Certified Public Accountant
(CPA)

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Accredited in Business Valuation
(ABV)

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Certified Business Exit Consultant
(CBEC)

by developer May 26, 2026