Andy Gibbs is senior vice president at Mercer Capital.  He leads the depository institutions group.  He  provides valuation and corporate advisory services to financial institutions for purposes including mergers and acquisitions, employee stock ownership plans, profit sharing plans, estate and gift tax planning and compliance matters, corporate planning and reorganizations.  Mr. Gibbs works with financial institutions in merger and acquisition advisory engagements.  He assists buyers in evaluating the attractiveness of acquisition candidates, determining a price for the target institution, structuring the transaction and evaluating different forms of financing.  For sell-side clients, Mr. Gibbs analyzes the potential value that the institution may receive upon a sale, assists in locating potential buyers and participates in negotiating a final transaction price and merger agreement.  He is also a speaker on topics related to community bank valuation and has co-authored three banking-related books.