Ron Seigneur, MBA, CVA, CPA/ABV, Moderator
Ron Seigneur 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.

Allan Koltin, CPA

PDI Global, Inc. is a Chicago-based management and marketing consulting firm that specializes in working with professional and financial services firms worldwide to address growth, practice management and profitability issues.
A nationally recognized speaker and industry analyst, he has appeared on the CNN, WGN and FOX Television networks and has been quoted frequently in such media as Forbes, Business Week, Newsday, Crain’s Business, BBC World Service, Bloomberg News, Reuters Newswires and USA Today, as well as the New York Times, Wall Street Journal, Washington Post, New York Post, Chicago Sun-Times, Chicago Tribune and Los Angeles Times. He has also
spoken nationally and internationally at hundreds of conferences on the topics of leadership, partner compensation, mergers and acquisitions, Human Resources, professional practices, auto dealerships, assurance services, federal taxes, business valuation, litigation support, fraud and practice management.
Allan is the author of two books for professional services firms: CPA Firm Merger Strategies That Work and CPAs That Sell. He also edited the AICPA’s new book, Marketing a Consulting Niche.

Allan is on the editorial advisory boards of Accounting Today, Law Firm Management, the CPA Practice Management Forum, Managing Partner Report and the CPA Leadership Report. In September, 2005, he was also voted by Accounting Today as one of the most influential people in the profession, a recognition he has received in each of the past six years. Allan was also one of the first inducted into the Accounting Marketing Hall of Fame, by the Association for Accounting Marketing. In October 2004, he was voted by the Leading Edge Alliance as the Most Influential Person in the Accounting Profession. He has also been a recipient of the NACVA Instructor of the Year Award and winner of the Journal of Accountancy Literacy Award. Previously he was recognized by the Illinois CPA Society with the Distinguished Service Award for outstanding service and commitment to the profession.

Allan is a founding member of the Advisory Board, a think tank to professional and financial services firms. He serves or has served on the board of directors of Outsource Partners International (OPI), BKD Financial Advisors, HRB Business Services and NACVA, and on the AAM Advisory Council. He is an active member of the CEO Club of America, National Speakers Association, Association for Accounting Marketing, Law Marketing Association, American Bar Association and Professional Speakers of Illinois.

Allan graduated from the University of Wisconsin (Madison and Milwaukee) in 1980 with business degrees in accounting and marketing. He lives in Chicago with his wife, Sharon, and his three young children, Jack, Brian and Julia. His hobbies include playing with his children, travel, chess, basketball and reading.
Highly sought for his ability to engage and inspire audiences, Allan enjoys delivering keynote addresses at conferences throughout the professional services industry. His passion is facilitating retreats and providing strategic coaching for CEOs and partners. His specialties include leadership, management, firm profitability, growth, and mergers and acquisitions

Christine Baker, CPA/ABV

Christine Baker, CPA/ABV is a Principal with Rehmann Consulting, a member of The Rehmann Group. She conducts her practice from the firm’s Grand Rapids, Michigan office, and is the Director of Business Valuation and Litigation Services.

Ms. Baker is currently serving a three-year term on the American Institute of Certified Public Accountants (AICPA) ABV Credential Committee, and recently completed a three-year term on the AICPA Business Valuation Committee. She is also actively involved in the Michigan Association of Certified Public Accountants (MACPA) Business Valuation / Litigation Support Task Force, and is a member of the Greater Michigan Chapter of the American Society of Appraisers (ASA). She has spoken nationally, regionally and locally regarding a variety of business valuation topics.

Ms. Baker is also a 2004 graduate of the AICPA’s CPA Ambassador training program.

Ed Dupke, CPA/ABV

Edward J. Dupke, CPA/ABV, is a Senior Consultant with Clifton Gunderson, LLP, based in the firm’s Phoenix office. He is active in the firm’s Business Valuation and Forensic Services. He holds the AICPA specialty designation of Accredited in Business Valuation (CPA/ABV). Mr. Dupke is a former chairman of the AICPA Business Valuation Committee and a past chairman of the Michigan Association of CPAs.

Ed has over 35 years of professional experience in Public Accounting and Business Valuation Practice, has been qualified as an expert witness in both State and Federal courts and is a regular instructor in Business Valuation at both the State and National level. He is a co-author of the text: Financial Valuation: Applications and Models  (Hitchner) John Wiley & Sons, New York, 2003.

Mr. Dupke is a past member of the AICPA Board of Directors and Chair of its Strategic Planning Committee. He is a past member of the AICPA Forensic and Litigation Committee and Chairs the AICPA Task Force writing Business Valuation Standards for CPAs.

In 1998, Mr. Dupke was awarded the Distinguished Service Award from the Michigan Association of CPAs and in 1999 was inducted into the AICPA Business Valuation Hall of Fame. In 2002, he received the AICPA Business Valuation Volunteer of the Year award. In 2005, he received the Special Recognition Award from both the Michigan Association of CPAs and the American Institute of CPAs for his work on the AICPA Business Valuation Standards. He holds a Bachelor of Science in Business Administration degree from Wayne State University in Detroit.

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. 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.

Court Testimony. Has been qualified as an expert witness in State Courts of New Jersey, New York, Pennsylvania, Connecticut and Florida, Federal District Court in Newark, New Jersey and Hammond, Indiana, and has performed extensive services relating to court testimony. Testimony has also been provided in arbitration cases before the National Association of Securities Dealers and the American Stock Exchange, as well as other forms of arbitration.

Court Appearances. Has appeared in the following courts: New Jersey -- Morris, Sussex, Bergen, Burlington, Passaic, Mercer, Middlesex, Monmouth, Essex, Hunterdon, Warren, Hudson, and Union. New York -- Bronx and Westchester. Florida -- Palm Beach, Polk and Lee . Connecticut -- Fairfield, Milford/Ansonia, Middlesex. Pennsylvania -- Montgomery, Lehigh. Massachusetts -- Middlesex. Indiana -- Marion. California -- San Jose.

Court Appointments. Has been court appointed in New Jersey's Morris, Sussex, Essex, Union, Hunterdon, Somerset, Monmouth, Middlesex, Passaic, Warren, Bergen, and Hudson counties by numerous judges.

Mutual Expert. Regularly serves as a mutually-agreed upon expert.

Early Settlement Panel. Has served on the Blue Ribbon Early Settlement Panel in Sussex County.