John Harris, ASA, MCBC, CM&AA, Director of the NEBB Institute

John R. Harris holds a certified general appraisal license in several states and has over 30 years of appraisal experience. He holds a Master of Business Administration degree and has owned several successful businesses. He has operated both nationally and internationally in appraisal and brokerage and has been a member of the World Trade Center having performed appraisal and consulting services for the Mexican and Venezuelan governments in Central and South America. He has also served as a consultant for large U.S. entities including Ford Motor Company, General Motors, General Electric, International Dairy Queen, Pizza Hut Corporation, U.S. Air Force, Boeing, Cessna Aircraft, and U.S. Navy.

Currently, Mr. Harris teaches appraisal technique in Business, Real Estate, and Machinery/ Equipment for several national organizations. He serves nationally as an arbitrator in business disputes for the American Arbitration Association, New York City. He is a member and contributing guest speaker to the International Business Brokers Association (IBBA), the California Association of Business Brokers (CABB), Society of Business Analysts (SBA) Houston, Texas, and the Institute of Certified Business Counselors (ICBC). As a member of ICBC, he is one of only a few individuals to hold the MCBC designation indicating Master Certified Business Counselor. As a member of SBA, he holds the professional credential of CSBA indicating Certified Senior Business Analyst.

John Harris is the Director of the NEBB Institute. As the Director, he has trained over 300 appraisers in 45 states and several foreign countries as of this date in the field of machinery/equipment appraisal. The Institute awards those who qualify the professional designation of CMEA indicating Certified Machinery/Equipment Appraiser.

Dr. Stanley Pollock, JD, BS, MS, DMD, CBA, MCBA, CMEA, SBA of Professional Practice Planners, Inc.

Dr. Stanley L. Pollock is uniquely qualified to address the concerns of healthcare and other professionals because of his wide range of experience as a practicing oral & maxillofacial surgeon, management consultant and business and professional practice appraiser.

Dr. Pollock earned his D.M.D. degree from the School of Dental Medicine of the University of Pittsburgh. After completing advanced oral & maxillofacial surgery training and active duty with the U. S. Air Force, he started a specialty practice in McKeesport, Pennsylvania which eventually included two additional practices. Dr. Pollock earned his Master of Science degree in Anesthesia and Oral Surgery from the School of Health Professions of the University of Pittsburgh.

Dr. Pollock is a Diplomate of the American Board of Oral & Maxillofacial Surgeons and the National Board of the Dental Society of Anesthesiology. He is a Fellow of the American Association and the American College of Maxillofacial Surgeons. He is Past Chairman of the Departments of Dentistry of the South Hills Health System, Armstrong County Memorial Hospital and Monsour Medical Center in western Pennsylvania.

Dr. Pollock's lifetime commitment to professional development led to his receiving a second Bachelor of Science degree in Business Management, the Doctor of Philosophy degree in Business and Hospital Science Administration and the Juris Doctor degree.

Dr. Pollock is a Master Certified Business Appraiser (MCBA), the highest professional designation awarded in the business valuation industry and a Business Valuator Accredited in Litigation Support (BVAL) through the Institute of Certified Business Appraisers. He is also a Certified Machinery and Equipment Appraiser (CMEA) through the National Equipment & Business Brokers Institute and a Senior Business Analyst by the Society of Senior Business Analysts. Specializing in professional entities, he has performed scores of valuations and associated valuation, liability and lost profit services for a variety of reasons in all fifty of the United States and Canada. He has been certified as a Certified Financial Planner, Chartered Financial Consultant, Certified Estate Planner and Certified in Mergers & Acquisitions. He was selected by Medical Economics as One of the Best 150 Financial Planners in the United States for Doctors. He is a member of the Institute of Business Appraisers, the National Business Valuation Group, American Bar Association, the Financial Planning Association and the National Society of Certified Healthcare Consultants.

George A. Abraham, CSBA, BCBA, CMEA, FCBI, BCB, MCBC of Business Evaluation Systems, Inc.

George D. Abraham has been involved in the transfer of over 450 businesses and performed over 12,000 appraisals in the past 32 years. Two of the appraisals Mr. Abraham was involved in passed the scrutiny of the World Bank. He has performed close to 2,000 appraisals for bank and SBA financing purposes. He has done several appraisals valued over $7 billion. He has owned and operated several types of businesses throughout his career. His company has over 450 trained valuation partners around the country that enable his company to perform appraisal and consulting assignments at competitive rates. His company was the first in the nation to develop and gain national attention for its unique and highly accurate business evaluation software programs that have been marketed to business brokers and appraisers all over the country. At present, the programs are being developed and marketed, under the supervision of Mr. Abraham, by John Wiley and Sons Publishing Company for worldwide distribution. He has consulted with the nation's top intermediaries, accountants, attorneys and appraisal companies, and his programs are being used in nearly 2,000 offices nationwide, as well as in Canada and England.

He is a licensed Real Estate Broker, Real Estate Appraiser, Business Appraiser, Machinery and Equipment Appraiser, Board Certified Business Broker, Certified Environmental Inspector, Certified Business Intermediary, Licensed State Property Tax Consultant, Accredited Review Appraiser, Certified Business Counselor, and prior instructor for the Continuing Education Real Estate Course in Business Appraisal at the University of Houston. Attorneys, accountants, and other clients retain him regularly for appraisals and consulting, as well as for court testimony as an expert witness, on the local, national and international level. He has previously served two consecutive terms as a board member and panel chairman for the Galveston Central Appraisal Review Board.

He is one of the founding charter members and a Past State President of the Texas Association of Business Brokers and served two consecutive terms as State Vice President of Education. In July of 1997, Mr. Abraham was awarded a "Life Membership" from the Board of Directors for his contributions to the association. He has served on the National Board of Directors for the Institute of Certified Business Counselors for the past eight years as Vice President of Education and has served two consecutive terms as the National President (1998 to 2000). He is one of the first to qualify and receive the "Board Certified Broker" designation from the Texas Association of Business Brokers and one of the first to qualify for the "Board Certified Intermediary" designation by the International Business Brokers Association. In the fall of 1994, Mr. Abraham was named a "Fellow" of the International Business Brokers Association by its Board of Directors for his significant contribution to the association and the business intermediary industry.

He has conducted over 92 seminars on business valuation around the nation and in Canada and is a regular speaker at most of the national conventions for this industry. His articles on valuation, business transfers, business consulting and enhancements, and environmental concerns appear on a regular basis in most of the association newsletters in his industry. Because of his active participation as a consultant to business intermediaries around the country, he has developed an extensive database of financial and operating information.

KC Conrad, CBA, MCBC, CMEA, SBA of American Business Appraisers

KC Conrad is a principal in American Business Appraisers, LLC of Phoenix, Arizona, a firm specializing in business valuation, machinery & equipment appraising and business counseling support services.

KC has performed valuation services for family-owned and closely-held businesses, professional practices, limited liability companies, corporations and partnerships. He has served as an expert witness in litigation matters and has had numerous articles published regarding business valuation issues.

As an appraiser, KC brings a unique skill level in analyzing business issues for developing an opinion of value for a business or business assets. He is qualified by virtue of extensive training, practical skills and a broad variety of business experiences.

Before forming American Business Appraisers of Phoenix, Arizona, he founded and successfully operated a manufacturing business with operations in two states, along with bein ga limited partner in several business ventures (i.e. car wash, financial institution, retail).

His professional designations include the Certified Business Appraiser (CBA) through the Institute of Business Appraisers and the Master Certified Business Counselor (MCBC) through the Institute of Certified Business Counselors. He has also attained the Certified Machinery & Equipment Appraiser designation through the NEBB Institute.

Gary Leeman, CPA, ABV, CMC, SBA of Gary Leeman CPA, PC

Gary Leeman is President of Gary Leeman, C.P.A., P.C and is the former President of Leeman, Hollander, Ellison & Associates, P.C. and former principal at Burnstein, Morris & Brown, P.C. Mr. Leeman is a graduate of Wayne State University where he received his B.S. and M.B.A. Mr. Leeman is a member of the following organizations:

• A.I.C.P.A.
• M.A.C.P.A.
• Institute of Management Consultants
• Accountant’s Guild
• The Financial Planning Association
• Institute of Business Appraisers
• National Association of Certified Valuation Analysts
• Association of Certified Fraud Examiners
• Institute of Litigation Services Advisors

About NEBB Institute

NEBB Institute Promotes A Mission Statement That Is Clear And Concise.

At NEBBI, We Abide By The Highest Standard Of Excellence In The Industry

NEBB Institute adopts and complies with the regulations and ethics rules of the Uniform Standards of Professional Appraisal Practice (USPAP). We endorse and strive to observe the highest standards of professional ethics to preserve the public trust inherent in the professional appraisal practice. The Institute provides initial and monthly comprehensive education, on-going support, a dynamic international network, and certifies professionals in the art of machinery/equipment appraisal and brokerage. Only qualified professionals who meet the Institute’s stringent qualifications earn the prestigious professional designation of a Certified Machinery and Equipment Appraiser (CMEA). Candidates Must:

• Attend the Institute’s intensive training class.
• Successfully pass a comprehensive written examination.
• Prepare a sample Appraisal Report that conforms to guidelines set forth by the Uniform Standards of Professional Appraisal Practice (USPAP). The Report will be graded by two Certified Appraisers and pass the scrutiny of the Institute’s Peer Review Committee.
• Recertification is required every five years.
• Attend a CMEA refresher course once a year.
• Comply with continuing education requirements mandated by the Institute.
• Comply with the ethics rule of the Uniform Standards of Professional Appraisal Practice.

For more information about the NEBB Institute, please visit www.nebbi.org

CPE Credit Information

Earn 2 Interactive CPE Credits (Consulting Services)
Business Valuation Resources, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. www.nasba.org NASBA Sponsor