Business appraisers value businesses and business interests of all sizes, from small proprietorships, such as medical practices, to large multinational corporations. They also value specific intangible business assets such as patents, trademarks, employment agreements, copyrights, securities and goodwill. These professional appraisers prepare merger and acquisition studies, employee stock ownership plan valuations and other similar financial studies. They may be involved in appraisals performed for estate and gift tax returns, buy-sell agreements, securities litigation, equitable distribution in matrimonial matters and many other purposes.