



Stephen J. Goldberg, CVA, CBI
Founder and Managing Partner
Stephen is a Certified Business Intermediary and Certified Valuation Analyst bringing over 30 years of M&A and Valuation expertise to the helm of Sun Mergers & Acquisitions, LLC and Sun Business Valuations, LLC, NJ based firms specializing in managing the sale, merger and valuation of privately held, mid-market companies. In 1985, he was an original member of a New Jersey-based acquisitions firm and subsequently founded Sun to more narrowly focus on the exit strategy goals and valuation of family and entrepreneurially owned middle-market clients. Since then, Sun has emerged as one of the leading players in its field.
Stephen has orchestrated the sale more than 250 mid-market companies in a wide range of industries and has provided business valuation consulting to over 1,000 clients nationwide during his long tenure in this industry. In addition to his work as a Certified Valuation Analyst and a Certified Business Intermediary, Stephen is a frequent lecturer and writer on M&A and business valuation issues and serves regularly as an expert witness in cases involving business valuation disputes.

Thomas F. Theurkauf, CVA.
Principal-Valuation Advisory
Thomas is a Principal at Sun Business Valuations. He completed his studies at St. Bonaventure University with a Bachelor’s of Science in Finance and is a Certified Valuation Analyst. Thomas has extensive knowledge of business valuation principles and has completed over 1,000 valuation engagements in a wide range of industries and markets. Tom has performed valuations for many different purposes including mergers & acquisitions, succession planning, buy-sell agreements, marital dissolutions, partnership disputes, partnership acquisitions, and estate and gift tax purposes.

Randi Nelkin Goldberg
Vice President of Operations
Randi joined Sun Business Valuations, LLC and Sun Mergers & Acquisitions in 2014. Previously, she spent nineteen years working for Goldman, Sachs and Company in New York, N.Y. as a Vice President. She held key Financial, Strategic Planning and Project Management roles for senior management across five different Divisions during her tenure. Her expertise was in analyzing the financial dynamics of business lines and implementing changes to improve profitability and streamline operations.