Sam Martinez

Sam Martinez is a Vice President, Valuations at MSA. In this role, he manages the Firm’s valuation function across its private investment funds, overseeing the mark-to-market fair value process and managing quarterly valuation workflows.

Prior to joining MSA in 2024, Sam was a Director in the valuation practice at Alvarez & Marsal, where he provided valuation advisory services to alternative asset managers and corporate clients. His work encompassed portfolio valuations, stock-based compensation analyses, and litigation support services across a variety of industries. Prior to Alvarez & Marsal, Sam was an Associate at Lincoln International in San Francisco, where he specialized in transaction opinions, including fairness and solvency opinions, and portfolio valuations for alternative asset managers. Sam began his career at PwC, where he provided valuation advisory services for corporate finance and transaction-related matters across a broad range of industries. He is a graduate of the University of Southern California and holds a Bachelor of Science degree in Business Administration.