A fairness opinion provides an independent objective analysis of a proposed transaction’s financial aspects from the point of view of one or more parties to the transaction. Any number of factors in transactions involving both public and private companies can trigger the need for a fairness opinion. Company directors, shareholders or involved parties with a fiduciary responsibility, minority shareholders, shareholders involved in disputes, investors, regulators, courts, tax authorities or creditors will at times require an independent, objective expert to provide a valuation on a business, an asset, or a fairness opinion on a transaction.