PROFESSIONAL QUALIFICATIONS AND ASSOCIATIONS

• Certified Public Accountant (CPA): Washington, 1990
• American Institute of CPAs and Washington Society of CPAs
• Former Co-Chair of the AICPA Valuation of Private Equity Securities Task Force
• Former Member of the AICPA ABV Exam Committee
• Former Committee Member of AICPA Business Valuation Subcommittee
• Former Chair of the AICPA FAS 141/142 Task Force
• Former Member of the AICPA National Accreditation Commission for Business Valuation
• Former Member of the AICPA Merger & Acquisition Disputes Task Force
• Accredited in Business Valuation (ABV)
• Certified in Financial Forensics (CFF)
• Chartered Financial Analyst (CFA), 1992
• Past President and Trustee of Seattle Society of Financial Analysts
• Member of the CFA Institute
• Accredited Senior Appraiser (ASA), 1994
• American Society of Appraisers
• Member of the Business Valuation Update Editorial Advisory Board
• Panel of Experts, Financial Valuation and Litigation Expert
• Editorial Board of the National Association of Certified Valuation Analysts, Value Examiner
• Former Member of the FASB Valuation Resource Group

PROFESSIONAL EXPERIENCE

• Alvarez & Marsal Valuation Services, LLC (2012–Present)
• Grant Thornton LLP (2003–2012)
• Brueggeman and Johnson, P.C. and predecessor entity (1989–2002)
• Dun & Bradstreet Corporation. National Business Analyst (1981–1989) — Responsible for analyzing large, publicly traded corporations and assisting in large-scale credit decisions. Specialized in banking, insurance and financial services industries.