Neil Beaton, CPA/ABV, CFA, ASA

As Partner in Charge of Grant Thornton LLP’s Valuation Services Group, Mr. Beaton specializes in the valuation of closely held businesses and intangible assets for purposes of litigation support (marriage dissolutions, lost profits claims and others), acquisitions, sales, buy-sell agreements, ESOPs, incentive stock options, and estate planning and taxation. He also performs economic analysis for personal injury claims, wrongful termination and wrongful death actions.

Prior to joining Grant Thornton LLP, Mr. Beaton was a Partner and shareholder at Brueggeman and Johnson, P.C., Seattle’s largest, independent valuation firm. He was also a National Business Analyst with Dun & Bradstreet Corporation, where he was responsible for analyzing large, publicly traded corporations and assisting in large-scale credit decisions. He specialized in the banking, insurance and financial services industries.

Mr. Beaton holds a Master of Business Administration in Finance from National University and a Bachelor of Arts Degree in Economics, from Stanford University. He has also completed specific coursework covering the financial analysis of banks and insurance companies and numerous continuing education classes in the areas of accounting, taxation and business valuation. In addition, he has completed the American Society of Appraisers’ Business Valuation Courses, Levels I–IV.

Mr. Beaton is a Certified Public Accountant (CPA) accredited in Business Valuation (ABV);
Chartered Financial Analyst (CFA), which requires a three-year program, and testing competency in: equity security analysis, fixed income security analysis, portfolio management, financial accounting, economics and quantitative methods; Accredited Senior Appraiser (ASA), American Society of Appraisers; American Institute of CPAs and Washington Society of CPAs; Former Committee Member of AICPA Business Valuation Subcommittee; Member of Private Securities Joint Task Force of the AICPA and Securities & Exchange Commission; Chair of AICPA FASB 141/142 Task Force; Member of the Financial Accounting Standards Board’s Valuation Resource Group; Lecturer for AICPA-sponsored business valuation courses; Past President and Trustee of Seattle Society of Financial Analysts; Member of the Association for Investment Management & Research; Accounting lecturer for Chartered Financial Analyst Review Courses; Guest Lecturer —Seattle University MBA Program, 1994 – Present; and National Accreditation Commission, AICPA, 2003.

John Bogdanski, JD

Professor Bogdanski practiced in Portland as a partner at Stoel Rives. He has taught at Lewis & Clark since leaving practice in 1986. In the fall of 1992 he was a visiting professor of law at Stanford University. He is a five-time winner of Lewis & Clark's Leo Levenson Award for excellence in law teaching, which was most recently bestowed upon him by the class of 2003. He supervises the school's tax moot court team that has won national honors, and he founded and runs a volunteer clinic to assist international students with U.S. tax issues.

Bogdanski is a former member of the Commissioner's Advisory Group of the U.S. Internal Revenue Service. He is the author of the treatise Federal Tax Valuation and the editor-in-chief of the bimonthly journal Valuation Strategies. He has written many articles on federal tax law, and he is currently the Closely Held Business and Valuation columnist for Estate Planning magazine. He has been a frequent speaker at continuing education programs on tax law. He is an arbitrator for the National Association of Securities Dealers. He is admitted to the U.S. Tax Court Bar and the Oregon and California state bars.

Nancy Fannon, ASA, CPA/ABV, MCBA

Nancy Fannon, of Fannon Valuation Group, has specialized in business valuation and litigation support work over the course of the last nineteen years. She is frequently retained to provide expert witness services relating to the value of a business; an opinion on the amount of financial damages relating to lost profits or the loss of a business or segment of a business; and other financial matters.

Nancy is a frequent speaker both locally and nationally on the topic of business valuation and damages. She is a regular contributing author for several national valuation journals, has participated in writing several valuation textbooks, and has been a technical reviewer on several others.

She attended the University of Massachusetts-Amherst, where she earned her Bachelor of Science, Business Administration – Accounting. She is a Certified Public Accountant (CPA), an Accredited Senior Appraiser (ASA) as awarded by the American Society of Appraisers, a Master Certified Business Appraiser (MCBA) as designated by the Institute of Business Appraisers, a Certified Public Accountant*Accredited in Business Valuation (ABV), and a Business Valuator Accredited in Litigation (BVAL) as designated by the Institute of Business Appraisers.

Nancy is a past member of the American Institute of Certified Public Accountant’s Business Valuation Committee, and served on the Credential Committee for the ABV certification. She served as the Chair of the AICPA 2001 Business Valuation Conference and participated as a committee member for the 2000 and 2003 conferences. She is a member of the S Corporation Association. She was Chair of the Accredited in Business Valuation Review Course Committee and an Instructor for several years, as well as participated on the AICPA Advanced Business Valuation Studies Committee. In addition, she is on the Editorial Board of the “CPA Expert” and of “Business Valuation Update”. She is a member of the American Institute of Certified Public Accountants, the American Society of Appraisers, and the Institute of Business Appraisers. Nancy was awarded the Tribute to Women in Industry Award in 1997, an award that recognizes women who have made significant contributions to both the business and local communities. She was also awarded the AICPA’s Business Valuation “Volunteer of the Year” Award in 1999.

Jay Fishman, FASA, CBA

Jay E. Fishman, FASA, CBA, is a Managing Director of Financial Research Associates and has been actively engaged in the appraisal profession since 1974.  He specializes in the valuations of business enterprises and their intangible assets including: patents, trademarks, customer lists, goodwill, and going concern.  Mr. Fishman has co-authored several books including Guide to Business Valuations (with Shannon Pratt), and written numerous articles on business valuations as well as qualifying as an expert witness and providing testimony in twelve states.  He has taught courses on business valuation to numerous groups throughout the world, including groups in Russia and The Peoples’ Republic of China.  He holds a bachelor’s and master’s degree from Temple University as well as an M.B.A. from LaSalle University.  Mr. Fishman is a Fellow of the American Society of Appraisers, a former Chairman of the Business Valuation Committee of the American Society of Appraisers, Accredited Senior Member of the Institute of Business Appraisers, Inc. and formerly a Trustee of the Appraisal Foundation.

Lynne Z. Gold-Bikin, Esq.

Information coming soon!

Lance Hall, ASA

Lance S. Hall ASA, cofounder and President of FMV Opinions, is widely recognized as an expert in securities design, fractional interests in real estate, minority interest discounts, and Rule 144 and other restricted securities. In addition, he has extensive experience with issues of solvency, fairness, and employee stock ownership plans. Prior to forming FMV Opinions, Mr. Hall was a Managing Director of Pacific Corporate Group, Inc., an investment banking and business valuation firm, where he had full profit-and-loss responsibility for the business valuation and financial opinion subsidiary of the company. For the five preceding years, Mr. Hall managed a wide variety of business valuation, restructuring, and investment banking assignments for Houlihan, Lokey, Howard & Zukin, a specialty investment banking firm.

Mr. Hall has taught business valuation courses for the California CPA Foundation and continuing education classes for the California Bar Association, spoken at numerous professional conferences and seminars on various business valuation topics and merger and acquisition issues, provided expert testimony regarding business valuation, and authored numerous articles on valuation topics.

Mr. Hall received his Masters in Business Administration from Brigham Young University. He received a Bachelor of Business Administration from the University of North Texas, where he majored in finance.

James R. Hitchner, ABV, ASA

James R. Hitchner, ABV, ASA is a Managing Director of The Financial Valuation Group (FVG) in Atlanta Georgia.  FVG is a national financial advisory services firm specializing in valuation and litigation services.  He is a founding member of the Financial Consulting Group, L.C. (FCG).  FCG is a national association of professional services firms dedicated to excellence in valuation, financial and litigation consulting. 

Mr. Hitchner has more than 26 years of professional experience, including 24 years in valuation services and two years in real estate development.  He spent over 7 years with Phillips Hitchner Group, and was also partner-in-charge of valuation services for the Southern Region of Coopers & Lybrand (currently PricewaterhouseCoopers), where he spent more than nine years.  He was also employed as a senior appraiser with the national appraisal firm American Appraisal Associates, in both the financial and industrial valuation groups.
He has been recognized as a qualified expert witness, and has provided testimony on valuations in numerous state and federal courts.  In the valuation area he has coauthored 10 courses, taught over 35 courses, published over 30 articles, and has made over 80 conference presentations including the American Institute of Certified Public Accountants, the American Society of Appraisers, the National Association of Certified Valuation Analysts, and numerous state CPA societies.  He has also been a faculty member teaching valuation courses for judges for the National Judicial College and the Flaschner Judicial Institute.

Mr. Hitchner iseditor/co-author of the book Financial Valuation: Applications and Models; co-author of the book Financial Valuation Workbook, and co-author of the book Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis—SFAS 141 and 142 all published by Wiley. 
He is an inductee in the American Institute of Certified Public Accountants  (AICPA) Business Valuation Hall of Fame and current member of the AICPA task force on Business Valuation Standards.  Mr. Hitchner is past chairman of the Business Valuation Committee of the Georgia Society of CPA’s, past member of the AICPA Business Valuation Subcommittee, past member of the AICPA ABV exam committee, past chairman of the ABV exam review course committee, contributing editor of AICPA CPA Expert newsletter, and a former member of The Appraisal Foundation Industry Advisory Council. He has a Bachelor of Science degree in Engineering from the University of Pittsburgh and a Masters of Business Administration degree from Rider University.  He holds the AICPA Accreditation in Business Valuation (ABV) specialty designation, and also is an Accredited Senior Appraiser  (ASA) with the American Society of Appraisers.

Mr. Hitchner has a Bachelor of Science degree in Engineering from the University of Pittsburgh and an MBA from Rider University. He is a Certified Public Accountant (“CPA”), Accredited in Business Valuation (“ABV”) with the AICPA, and an Accredited Senior Appraiser (“ASA”) with the American Society of Appraisers. 

Jared Kaplan, JD

Jared Kaplan is Senior Counsel in McDermott Will & Emery LLP based in the Firm’s Chicago office.  His practice focuses on federal tax matters, corporate finance and employee stock ownership plans (ESOPs).

A frequent author and lecturer on ESOPs, Jerry currently serves on the ESOP Association’s Valuation Advisory Committee.   He is the former chairman of the State of Illinois Advisory Task Force on Ownership Succession, and has served on the state’s Employee-Owned Enterprise Advisory Council.  He served as chairman of the Legislative and Regulatory Advisory Committee of the ESOP Association from 1985 to 1990.  He is the co-author of Tax Portfolio on Employee Stock Ownership Plans (ESOPs), and Corporate Portfolio on ESOPs in Corporate Transactions, both published by the Bureau of National Affairs, and is editor of The Best of Law, published by the Family Firm Institute.
Jerry also is a past chairman of the Administrative Practice Committee of the American Bar Association’s Tax Section.   He is a member of the American, Illinois State and Chicago Bar Associations, and the Lawyers’ Club of Chicago.  He is also a member of the editorial advisory board of Business Valuation Update, and has served on the board of advisors of the Corporate Taxation Journal and on the board of editors of the Journal of Employee Ownership Law and Finance, published by the National Center for Employee Ownership.  In 1999, Jerry completed a three-year term on the board of directors of the Family Firm Institute, and in 2003 he was named its General Counsel.  In 2004, Jerry was elected a Fellow of the American College of Employee Benefit Counsel, and in 2005 he was named a Fellow of the American Bar Foundation.   He is listed in Who’s Who in America, Who’s Who in American Law, Leading American Attorneys, Global Counsel 3000, Chambers USA and The Best Lawyers in America.  Jerry was ranked as “recommended counsel “ in Chicago for employee stock and incentive plans in the 2006-2007 Cross-border Tax on Corporate Transactions Handbook.

Mr. Kaplan received his bachelor’s degree from the University of California at Los Angeles in 1960 and his law degree from Harvard Law School in 1963.

Mr. Matthews joined Sutter Securities Incorporated in San Francisco as a Senior Managing Director in December 1995 and became Chairman in December 1997. From 1960 through 1995, Mr. Matthews was with Bear Stearns in New York, and he continues to be a consultant to the firm. He was a Senior Managing Director of Bear, Stearns & Co. Inc. from 1986 through 1995 and a Managing Director from 1985 (its incorporation) to 1986. He was a general partner of its predecessor partnership, Bear, Stearns & Co., from 1979, a limited partner from 1973 to 1979, and a vice president from 1969 to 1973. He was in the Corporate Finance Department from 1967 through 1995 and a security analyst from 1960 through 1967.

Mr. Matthews has more than 40 years of experience in investment banking, having worked with a wide variety of clients in mergers, acquisitions and divestitures, friendly and unfriendly tender offers, public offerings of debt and equity, recapitalizations, financial restructurings, and international transactions. From 1970 through 1995, he was Chairman of Bear Stearns’ Valuation Committee, which was responsible for all opinions and valuations issued by the firm.

Prior to joining Bear Stearns, Mr. Matthews had worked for Merrill Lynch and for Bloomingdale’s, and had served as a Supply Officer in the U. S. Navy. Mr. Matthews received an A.B. from Harvard in 1951 and an M.B.A. from Columbia in 1953. He is a member of the New York Society of Security Analysts and is a Chartered Financial Analyst.

Z. Christopher Mercer is founder and chief executive officer of Mercer Capital. Mercer Capital is a business valuation and investment banking firm serving a national and international clientele.

Business valuation services are provided for a wide variety of needs, including but not limited to corporate valuation services, tax compliance, litigation support, financial statement reporting compliance, and employee stock ownership plans. Clients range from public to private, from smaller companies to large multi-nationals in a broad range of industries as well as numerous governmental agencies.

In addition, Mercer Capital provides investment banking and corporate advisory services including sell-side and buy-side merger & acquisition representation, fairness opinions, solvency opinions, business interest and securities valuation, and board presentations, among others.

Mr. Mercer began his valuation career in the late 1970s. He has prepared, overseen, or contributed to hundreds, if not thousands, of valuations for purposes related to M&A, litigation, and tax, among others. He is a prolific author on valuation-related topics and one of the most sought after speakers on business valuation issues for national professional associations and other business and professional groups.

Mr. Mercer has broad industry experience providing corporate valuation and investment banking services to hundreds of companies in an array of industries. Specific industry experience includes, but is not limited to, auto dealerships, construction, general & specialty contracting, distribution companies, financial institutions, financial services, retail, manufacturing, restaurants, technology companies, telecommunications, trucking & transportation.

Mr. Mercer is the sole author of four books including Valuing Shareholder Cash Flows: Quantifying Marketability Discounts (Peabody Publishing, LP, 2005), Valuing Enterprise and Shareholder Cash Flows: The Integrated Theory of Business Valuation (Peabody Publishing, LP, 2004), www.integratedtheory.com), Quantifying Marketability Discounts (Peabody Publishing, LP, 2001, & 1997), and Valuing Financial Institutions (Business One Irwin, 1992). In addition to these four books, Mr. Mercer is a contributing author to Valuation for Impairment Testing (Peabody Publishing, LP, 2001). He has also published scores of articles and given numerous speeches on topics related to business valuation and investment banking.

John is a partner in the Houston office of the law firm of Baker Botts LLP.  A board certified specialist in the area of probate, trust and estate law (Texas Board of Legal Specialization) and a Fellow of the American College of Trust and Estate Counsel, John is the current Co‑Chairman of the Tax Litigation and Controversy Committee of the Real Property, Probate and Trust Law Section of the American Bar Association.  John is also a certified public accountant.  John specializes in gift, estate and income tax litigation and controversy work (including disputes and litigation involving the valuation of business interests), and fiduciary litigation, representing corporate and individual fiduciaries regarding breach of fiduciary duty claims and issues. 

John is a frequent speaker on transfer tax and fiduciary issues.  John's recent published decisions in the transer tax area where he represented the taxpayer include McCord v. Commissioner, 120 T.C. 13 (2003), Dunn v. Commissioner, 301 F.3d 339 (2002) (5th Cir. 2002); Kerr v. Commissioner, 292 F.3d 490 (5th Cir. 2002); Jameson v. Commissioner, 267 F.3d 366 (5th Cir. 2001); and Davis v. Commissioner, 110 T.C. 530 (1998).  John received his B.B.A. from Texas A&M University, and his law degree from the Baylor University School of Law.

James S. Rigby, Jr., CPA/ABV, ASA was a managing director of The Financial Valuation Group (FVG) and president of The Financial Valuation Group of California, Inc.

Mr. Rigby had over 25 years of professional experience, including valuation related services and financial consulting. He provided expert testimony related to valuations and consulting services related to international expansions, mergers & acquisitions, intellectual property and strategic planning. He was bilingual, utilizing his English and Spanish throughout the American continents.

Mr. Rigby served on various business valuation/litigation committees of the American Institute of Certified Public Accountants, the American Society of Appraisers, and other professional associations. He was the co-author of multiple continuing education courses and articles published in a variety of professional journals. Mr. Rigby had a Bachelor of Science degree in Business Administration from Bryan College and a Masters of Business Administration degree from Woodbury University. He held the AICPA's Accreditation in Business Valuation (ABV) and also was an Accredited Senior Appraiser (ASA) with the American Society of Appraisers. He was a member of the AICPA's Business Valuation Hall of Fame.

Ron Seigneur, MBA, CVA, CPA/ABV

Ron Seigneur, of Seigneur Gustafson LLP, holds a B.A. in Hotel, Restaurant and Institutional Management from Michigan State University and an M.B.A. in Corporate Policy and Finance from the University of Michigan.  Ron is the chair of the American Institute of Certified Public Accountants (AICPA) ABV Credential Committee and a former member of the AICPA Business Valuation Subcommittee where was the chair of the Fundamentals of Business Valuation ("FBV") curriculum task force.  He is the incoming chair of the National Association of Certified Valuation Analysts (NACVA) Professional Standards Committee and chair of the Colorado CPA Society Professional Development Board. 

Ron is a Certified Valuation Analyst from NACVA and also holds the Accredited in Business Valuation designation from the AICPA.  He has been involved for over 20 years in business valuation and litigation matters and has been qualified and provided testimony as an expert witness in several jurisdictions on a wide range of issues ranging from complex business valuations, forensic accounting investigations, accounting malpractice claims, and various forms of economic damages.  Ron has served appointments as trustee, mediator, arbitrator, and special master of the court.  He is co-author of a new book on advanced business valuation topics titled Financial Valuation: Applications and Models published by John Wiley & Sons. 

Ron has worked as a radio disk jockey, played guitar in a rock and roll band and has prepared meals for Elvis Presley, Muhammad Ali and the Rolling Stones in prior careers.  He has been an adjunct professor at the University of Denver, College of Law for over 14 years, where he teaches finance, leadership and management classes and is an author and lead instructor for the Association of Legal Administration's highly acclaimed Essential Competencies training program.  Ron is recognized nationally as a consultant to law firms on valuation and practice management issues; and as an instructor and author on business valuation science, leadership and professional firm management topics.  He has been a featured speaker at several national NACVA and AICPA conferences, as well as state bar associations, 18 state CPA societies and the Environmental Protection Agency.  He is the author and lead instructor for NACVA's Advanced Cost of Capital course for the Career Development Institute and serves on an advisory panel for Ibbotson Associates on Cost of Capital resources.

Bruce Silverstein, Esq.

More Information Coming Soon!

Jeff Tarbell, ASA, CFA

Mr. Tarbell is a Director in Houlihan Lokey’s San Francisco office. As a member of the firm’s Financial Opinions & Advisory Services practice, his responsibilities include providing valuations, fairness opinions and expert witness testimony. He has nearly two decades of experience providing transaction-related financial opinions and advisory services to private and publicly traded companies.

Before joining Houlihan Lokey, Mr. Tarbell was a principal and national director of financial advisory services for a national valuation firm. Before that, he was a vice president in the M&A group of a boutique investment banking firm.

Mr. Tarbell speaks frequently on securities valuation, capital markets and other financial issues. He has served as a reviewer, editor, contributing author, or technical advisor for several valuation textbooks and publications, including Cost of Capital: Applications and Examples, 3rd ed., by Shannon P. Pratt and Roger J. Grabowski (New Jersey: John Wiley & Sons, 2008), and Business Valuation and Taxes: Procedure, Law, and Perspective, by David Laro and Shannon P. Pratt (New Jersey: John Wiley & Sons, 2005). He is also a member of the Editorial Advisory Board of Business Valuation Update. He has testified as an expert witness in United States District Court, in United States Tax Court, and in arbitration and deposition proceedings. He also frequently serves as a consultant to lawyers during litigation and dispute resolution.

Mr. Tarbell earned a B.S. from the University of Oregon and an M.B.A. from the University of Chicago Graduate School of Business. He is an accredited senior appraiser (ASA), certified in business valuation, of the American Society of Appraisers and an elected member of the Business Valuation Committee. He holds the designation of Chartered Financial Analyst (CFA) of the CFA Institute. He is a member of the Portland Society of Financial Analysts, the National Center for Employee Ownership and the Valuation Advisory Committee of the ESOP Association. He is also an associate member of the National Association of Corporation Directors, the American Bar Association, the Oregon State Bar and the Washington State Bar. He is registered with FINRA (formerly the NASD) as a General Securities Representative (Series 7 and 63).

Gary Trugman, CPA, ABV, MCBA, ASA

Gary Trugman is President of Trugman Valuation Associates, a firm specializing in business valuation and litigation support services. His business valuation experience includes a wide variety of assignments including closely-held businesses, professional practices and thinly traded public companies. Industries include but are not limited to security, automotive, funeral homes, health care, securities brokerage and financial institutions, retail, manufacturing, service, and professional business establishments. His assignments have also included the valuation of stock options and various types of intangible assets.

Business valuation and litigation support services have been rendered for a variety of purposes including, but not limited to family law matters, business damages, lender liability litigation, buy-sell agreements, shareholder litigation, estate and gift tax matters, buying and selling businesses, malpractice litigation, wrongful death, sexual discrimination, age discrimination, wrongful termination, and breach of contract. Representation in litigation includes plaintiff, defendant, mutual, and court-appointed neutral.

Kevin Yeanoplos, CPA/ABV/CFF, ASA

Kevin R. Yeanoplos, CPA/ABV/CFF, ASA is the Director of Valuation Services for
Brueggeman and Johnson Yeanoplos, P.C., a firm with offices in Seattle, Phoenix, and
Tucson that specializes in the areas of business and intellectual property valuation,
financial analysis and litigation support. Mr. Yeanoplos has extensive experience, having
been involved in over 1,000 engagements for a variety of purposes over the last two
decades, including divorce and other litigation, financial reporting, gift and estate taxes,
mergers and acquisitions, and ESOPs.

He has determined the value of a broad spectrum of companies and intangibles (such as
patents, trademarks and others) in various industries, including aircraft parts
manufacturers, biomedical companies, construction companies, automobile dealerships,
telephone companies, restaurants, and various retailers. He has also valued various
professional practices, including accounting firms, law firms, and medical and dental
practices. Mr. Yeanoplos has evaluated economic loss suffered by parties in cases
involving contract disputes, medical malpractice and wrongful termination.

Mr. Yeanoplos has testified as an expert witness in both state and Federal courts on a
number of issues, including valuation, financial analysis, and damages. He has been a
court appointed neutral on valuation issues. He has testified as an expert in Utah, Arizona,
Colorado, Illinois, Tennessee, Washington, Florida, and Pennsylvania. He has been
recognized as a leading expert in accounting/valuation by attorneys listed in The Best
Lawyers in America as part of Best Lawyers Preferred.

Mr. Yeanoplos has considerable experience in lecturing to professionals on the topics of
valuation, applied finance and financial analysis issues and theory. He has been a guest
lecturer at the Thunderbird School of Management and the University of Arizona’s Eller
School of Business. He has taught courses in 77 cities in 37 states and the District of
Columbia, as well as in Canada. He is currently a faculty member for the American
Institute of CPAs’ (“AICPA”) National Business Valuation School as well as the
American Bar Association’s Trial Advocacy Institute.

He has authored and/or instructed programs for the Federal Bureau of Investigation
(“FBI”), the AICPA, the Utah Association of CPAs (“UACPA”), the Arizona Society of
CPAs (“ASCPA”), the American Society of Appraisers (“ASA”), the National
Association of Certified Valuation Analysts (“NACVA”), the State Bar of Arizona, the
Utah State Bar, and many other professional organizations. He is a past recipient of
NACVA’s Instructor of Distinction Award.

He was one of the original co-authors of the AICPA’s Accredited in Business Valuation
Exam Review Course, was a contributing author to the 2001 and 2008 Supplement to
Valuing Professional Practices & Licenses, a contributing author to the 2004 Forensic
Accounting in Matrimonial Divorce supplement to the Journal of Forensic Accounting,
was a co-author of the 2006 Financial Valuation: Application and Models 2nd Edition, and
was a co-author of the 2003, 2007 and 2009 Guide to Personal v. Enterprise Goodwill.
He authored the AICPA’s course on Auditing Fair Value Measurements.
He is currently serving as a member of the Editorial Advisory Board of the Business
Valuation Update. He is on the Panel of Experts for the Financial Valuation and
Litigation Expert. He was a presenter at the 2001 Domestic Relations Conference
sponsored by the Arizona Supreme Court.

Mr. Yeanoplos is currently serving as a Commissioner on the AICPA’s National
Accreditation Commission, a senior level executive committee. He is immediate past
Chair of the AICPA’s ABV Credential Committee and a former member of the AICPA’s
Virtual Grassroots Panel. He was named the AICPA’s Business Valuation Volunteer of
the Year in 2006. He served as a member of the AICPA’s Consulting Services Business
Valuation Committee and Chaired the AICPA’s 2000 Annual Business Valuation
Conference. He is currently a member of the Editorial Advisory Board for the AICPA’s
Journal of Accountancy.

He is a two-time past Chair of the ASCPA’s Business Valuation Committee and was the
founding Chair of the UACPA’s Business Valuation Committee. Under his tenure as
Business Valuation Committee Chairman, the ASCPA established their annual Business
Valuation Conference, now in its eleventh year. In 2007, the ASCPA recognized Mr.
Yeanoplos with an Award for his Dedication to the Success of Business Valuation
Section.

Mr. Yeanoplos is a Certified Public Accountant Accredited in Business Valuation and
Certified in Financial Forensics (“CPA/ABV/CFF”) and was in the charter class of those
earning the ABV credential and the CFF credential. In addition, he is an Accredited
Senior Appraiser in the Business Valuation discipline for the American Society of
Appraisers. He is a member of the American Arbitration Association's Commercial Panel.
He is a former member of the ASA’s International Board of Examiners.

Mr. Yeanoplos graduated Magna Cum Laude from the University of Utah in 1983, where
he received his Bachelor of Science degree in Accounting.