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Expert Witness Requirements

By SEAK, as seen on seak.com.

The requirements to be an expert witness can be broken down into two categories – the legal requirements for being an expert witness and perhaps more importantly, the practical requirements for being an expert witness.

Legal Requirements for providing Expert Witness Services

The legal requirements for being an expert witness are fairly minimal. According to Federal Rule of Evidence 702, expert witnesses must have “knowledge, skill, experience, training, or education” which will “help the trier of fact to understand the evidence or to determine a fact in issue.” This is a very broad standard. Under this standard most adults could probably be qualified as an expert witness on something. Two other legal requirements are somewhat common and will vary depending on jurisdiction. First, some states require physicians testifying as an expert witness in a medical malpractice case to be of the same specialty as the defendant. Some states may also require an expert witness testifying in that state to have a license in that state or face charges of practicing without a license.

Practical Requirements for providing Expert Witness Services

The practical requirements for serving as an expert witness are far more extensive. Some of the practical expert witness requirements include:

  • Demand for your area(s) of expertise. The areas(s) of your expertise need to be ones that litigators are looking for or you will get no work.
  • The ability to always meet and beat deadlines. Litigation is deadline driven.
  • A competitive spirit and commitment to excellence. Expert witness services should not be provided half-heartedly.
  • A lack of skeletons in your closet such as criminal convictions, license revocations, controversial past writings, doing poorly or being disqualified on a past expert witness assignment, etc.
  • Having a schedule that is somewhat flexible to allow for depositions and trial appearances.
  • Having enough free time to be able to turn assignments on deadline – this may necessitate working nights and weekends.
  • Having an employer who allows you to serve as an expert witness.
  • Being thick skinned. Expert witnessing is not for the thin skinned. The opposing side will make it their mission to challenge your work and credentials and paint you as unqualified, sloppy, less than honest, a hired gun, etc.
  • Communication skills. Expert witnesses lacking in verbal and written communication skills are useless.
  • A CV so that retaining counsel can review your qualifications.
  • A fee schedule, or better yet, an expert witness contract.
  • Having excellent organizational, investigative, and research skills.

Interested in becoming an expert witness? Register today for ASA’s upcoming MD114 How To Excel at Your Expert Witness Deposition, December 6, 2023 with instruction provided by Nadine Donovan, Esq. a Senior SEAK Trainer and Consultant for SEAK, INC.

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Message from the CEO

This month we look at efforts to grow ASA and support the global valuation profession, including travels to Japan and Korea, new association leadership opportunities, continued professional development innovation and countdown to the profession’s main event.

Shaping the Future of Valuation in Japan

Travel activities included my visit to Japan where I met with ASA members, discussed future plans and spent time with local educators.

ASA, in collaboration with the Japanese Society of Independent Appraisers (JaSIA), hosted a reception for members at the Tokyo Dome Hotel in Tokyo, Japan. It was a great networking event for the members with an added bonus of education brought to us by the International Valuations Standards Council (IVSC) Business Valuation Board with Srividya Gopal and Nicholas Talbot.

The following day, I participated in a very productive meeting discussing the formation of a Valuation Professional Organization (VPO) in Japan. ASA is looking forward to supporting this initiative and partnering with the new organization once it is established.

I next spent time with faculty members of Kyoto University to discuss future plans to establish a partnership to help the valuation profession in Japan.

Afterwards I traveled to Korea to meet with leadership of the Korea Association of Property Appraisers (KAPA) who we have established a partnership whereby we are educating their members in the area of Business Valuation.

Association Leadership Opportunities

I was nominated to serve as an At-large Director for the American Society of Association Executives (ASAE) and ASAE Research Foundation Boards of Directors, with my term beginning September 1, 2023. ASAE is a membership organization of more than 47,000 association executives and industry partners. ASAE is the premier source of learning, knowledge, and future-oriented research for the association and nonprofit profession and provides resources, education, ideas, and advocacy to enhance the power and performance of the association and nonprofit community. It is both an honor and an opportunity for me to share the successes of our Society with leaders in other industries.

Continued Professional Development Innovation

ASA continues its rich history of excellence in education, with the recent announcement of the hosting of two specialty events: Litigation in Valuation Conference, November 30 and 2023 ASA Aircraft Asset Management Special Event, October 15.

The new virtual Litigation in Valuation Conference, with support from event sponsor Marcum, will be ASA’s first-ever litigation specific conference and a must-attend event for business valuers, financial experts, litigation counsel and judges.

Additionally, the live in-person 2023 ASA Aircraft Asset Management Special Event, with support from event sponsor JSSI, will build off its highly successful debut last year, and provide a unique educational program for aircraft appraisers and lenders. In addition to the event’s education and networking opportunities, it’s Las Vegas location and conveniently being held prior to the NBAA Business Aviation Convention & Exhibition are added bonuses for attendees.

The Profession’s Main Event

Last, countdown to our 2023 ASA International Conference is quickly winding down. This year’s event promises to provide the most informative sessions and leading expert presenters, along with valuable networking, fun events, special explore NOLA tours, and opportunities to meet innovative sponsors. I encourage you to take advantage of early registration savings available through August 4 and look forward to meeting with you AND your colleagues or junior staff. See you in New Orleans!

Looking for more Message from the CEO updates by Johnnie White? Visit ASA’s online newsroom here.

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Referrals–ASA’s Multidiscipline Membership Advantage

Valuable tips on finding and being found.

Did you know that consumers and your fellow members are searching ASA’s website daily for valuation experts? The Society has grown to become the go-to trusted source for qualified professionals in ALL appraisal specialties. Last fiscal year (July 1, 2022-June 30, 2023) over 3,000 members had their website profile viewed, that’s over two-thirds of total membership. Combined, the overall number of page views totaled more 30,000 with visitors staying on the page for an average of nearly two minutes. So how can members better take advantage of ASA’s Find an Appraiser (FAA) and online Membership Directory search tools for finding other members or being found? Let’s take a closer look.

ASA’s Find an Appraiser Search Tool

ASA’s Find an Appraiser search tool is located online at www.FindanAppraiser.org.

A quick link is also available on ASA’s website.

Important Note: Members must opt in to this member benefit.

This resource provides quick and easy access to search for participating members by a number of parameters, including name, country, state, distance, primary discipline, specialty, purpose of appraisal, industry, as well as options like performs appraisals over the internet, experienced with IRS appraisals, experience as an expert witness or appraisals for personal relationship dissolution. There is also an option to include keywords in searches. The logic behind this tool is largely driven by data input by the participating member. This means the more complete and search-friendly information added the higher the potential for more page visits.

To opt in or edit your profile, login to the ASA website and click “My FAA Profile.” You can add a photo to your listing, indicate your industry and include your areas of expertise.

Watch a short video or view written instructions on updating your FAA profile.

ASA’s Member Directory

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ASA’s Member Directory is located online at https://myaccount.appraisers.org/Directories/Members.

Important Note: This resource is exclusively for members. Unlike the Find an Appraiser search tool, all ASA members will be in the directory unless they opt out.

To access the directory, hover over the “Membership” tab on the menu of the ASA website, and select “Member Directory” from the dropdown menu.

Watch a short video about our Member Directory.

Put the ASA multidiscipline membership advantage to work for you today by making sure you follow these tips on finding and being found for referrals. If you have any questions about FAA or the Membership Directory, please call ASA HQ at (800) 272-8258 or email asainfo@appraisers.org.

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Presenter Spotlight: 2023 ASA International Conference–Machinery & Technical Specialties

ASA International Conference is the leading event for the global valuation profession. Celebrating its 86th year, the Conference attracts thought leaders, practitioners, allied professionals, vendor partners, government agency personnel, and more from all parts of the world. This paramount event provides an experience unlike other appraisal conferences, offering timely content for all appraisal professionals spanning Business Valuation, Personal Property, Machinery & Equipment, Real Property, Gems & Jewelry as well as Appraisal Review & Management.

Available in a hybrid format, the ASAIC23 offers the convenience of both live and virtual programming where you can learn and connect in your preferred environment. Join us on-site in New Orleans or from the comfort of your home or office—the choice is yours! Both formats allow you to explore the latest ideas, trends and best practices and interact and engage with fellow professionals. Don’t miss this exciting celebration of exceptional education and networking with leaders in the appraisal profession.

Don’t miss these industry experts presenting our Machinery & Technical Specialties*:

Carlos Lavin, ASA, MRICS, is an industry veteran, having completed appraisals in 20+ countries over 30+ years. His valuation experience encompasses projects in the private, public and industrial sectors. Carlos holds the prestigious ASA, MRICS and PQS designations and have mentored junior appraisers for more than a decade. Carlos is the president of Appraisals International, a leading global insurance company, with employees and established subcontractor network in four continents.

Alex Steele, ASA, has extensive background in the appraisal and liquidation of assets ranging from complex high technology to process machinery and inventories.  Broad experience as expert witness in arbitration and litigation support.  Work recognized by major financial institutions across the country and internationally.  Qualified as an Expert in State and Federal Courts in California and Colorado as well as in numerous counties for Ad Valorem Assessment Appeals.

Brandon Steele, ASA, CFA. is a designated CFA and ASA member who performs both business valuations and equipment appraisals to a wide range of clients and industries. Brandon first became a member of ASA in 2011 and served as President of the San Diego ASA Chapter (2020-2022).

Raymond A. Springer, ASA, is the President and Owner of Springer Appraisal & Consulting.  He has over fifty years of experience valuing machinery assets for a wide range of purposes including lending, accounting, Federal  tax, property tax, condemnation, and litigation.  Ray has belonged to ASA since 1973 serving in various local chapter positions over those years.  Ray was one of the main editors of Valuing Machinery & Equipment (1st edition ~1997).  Ray has particular depth in the food process and forest products industries as well as condemnation litigation. 

John Bouley has been selling used equipment specializing in heat treat furnaces and industrial baking ovens since 1973. As a member of MDNA (Machinery Dealers National Association). In addition to and extensive inventory, Furnace Brokers International maintains the largest database of available heat treating equipment in the world. Along with equipment sales and buying, Furnace Brokers does appraisals and exports worldwide. If we do not have it in stock, chances are we can find it.

Charlie Dixon, ASA (MTS-ARM), CSA, is president and owner of CD Valuations Services, In.  An ASA member for over 30 years, Charlie is an Accredited Senior Appraiser in the MTS and ARM disciplines of ASA, a Certified Senior Appraiser of the Equipment Appraisers of North America (EANA), and an Appraisal Qualifications Board (AQB) Certified USPAP Instructor (personal property).  In addition to teaching USPAP, he is an instructor for ASA of POV courses, including AR201, ME201 & 202, and various seminars on report writing, appraisal best practices, and other issues. He has served the ASA internationally on the Machinery & Technical Specialties (MTS) Committee for over ten years and for two years as MTS Discipline Governor. As an active member of the Philadelphia ASA chapter, Charlie served as Chapter President and was awarded the George D. Sinclair Award for Professionalism. Charlie currently serves the ASA on the Educational Foundation, the Board of Examiners (ARM), and as co-editor of the ARM e-journal and he is the Appraisal Review Chair for EANA.

David Pietig, ASA, CEA, has 26 years of industrial equipment experience, specializing in the marketing, purchase, sale, liquidation, and valuation of plants, machinery, and related industrial assets. He has extensive experience relative to production blow molding, blown film, extrusion, injection molding, and thermoforming machinery, in addition to the full range of ancillary and support equipment common to the plastics processing industry. He attended Iowa State University in Ames, Iowa earning a Bachelor of Arts degree in  Journalism and Mass Communications with an emphasis in Advertising and minors in English and Spanish. He also attended North Park University in Chicago, Illinois earning his Master of Business Administration degree. David has earned the designation of Accredited Senior Appraiser as administered by the ASA. In addition, David has been accredited with the Association of Machinery & Equipment Appraisers and maintains a Certified Equipment Appraiser (“CEA”) designation.

Alan Clarke has been the President of Arlington Machinery for over 16 years. Arlington Machinery is a used plastics equipment company established in 1987 and located in Chicago area.  Alan has participated in liquidations of various industrial facilities in a range of locations in North America. He has extensive experience relative to all areas of plastics machinery to include blow molding, extrusion, injection molding, and thermoforming.  Alan has a keen understanding of the value of plastics processing equipment and ancillary equipment as he is involved in buying and selling it every day.  Alan earned a Bachelor of Science degree from the Kelley School of Business at Indiana University. Alan is a recognized industry expert in plastics industry and previously has been named as one of Plastics News’ Rising Stars. 

Douglas Krieser, ASA, FRICS, has performed valuations for over 35 years. He is the Managing Director at Valcon Partners, LTD.  He is a Past-President of the American Society of Appraisers (ASA), past Chair of the Board of Examiners, has served on the MTS Committee and on various committees and task forces for both the ASA and the Appraisal Foundation. He has been teaching and writing ASA courses, webinars and presentations for over 17 years. Mr. Krieser specializes in valuations for financial reporting, ad valorem tax and litigation purposes, and has performed and supervised valuations throughout the United States, Europe, Asia, and South America. In addition to his valuation experience, Mr. Krieser is regarded as an expert witness and has testified in several states regarding personal property tax matters and in federal bankruptcy court. In addition to authoring articles for various value-related publications and being a contributing author to various textbooks published by the ASA, Mr. Krieser has presented at national conferences on a variety of valuation and regulatory related topics. 

Jamie Allen, ASA, is Executive Vice President at Newmark. She has over 20 years of experience in MTS appraisals. Ms. Allen has been a designated member of ASA for 10 years, and an active volunteer with numerous leadership positions, including most notably serving as Chair of the International MTS Committee, IAC Committee Co-chair, textbook editor, and course instructor.

Adrian Galis, ASA, is a director and leads the Machinery & Equipment group at RSM US LLP. He has over 30 years experience in valuing machinery and equipment located around the world and specializes in industries such as energy, chemical, consumer, industrial and infrastructure for financial and tax reporting purposes Under US GAAP.  Mr. Galis also completed a 3 year rotation (2006-2009) in the Moscow, Russia office of a Big 4 firm performing tangible asset valuations under IFRS standards.

Joshua Abbey, ASA, is Director at Suncorp Valuations. He has over 17 years of experience in Industrial Valuation work, specializing in pulp and paper, and the lumber industry. Mr. Abbey has been a designated member of ASA for 12 years, and an active volunteer with numerous leadership positions, including most notably serving as president of the Milwaukee ASA chapter.

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Presenter Spotlight: 2023 ASA International Conference–Business Valuation

ASA International Conference is the leading event for the global valuation profession. Celebrating its 86th year, the Conference attracts thought leaders, practitioners, allied professionals, vendor partners, government agency personnel, and more from all parts of the world. This paramount event provides an experience unlike other appraisal conferences, offering timely content for all appraisal professionals spanning Business Valuation, Personal Property, Machinery & Equipment, Real Property, Gems & Jewelry as well as Appraisal Review & Management.

Available in a hybrid format, the ASAIC23 offers the convenience of both live and virtual programming where you can learn and connect in your preferred environment. Join us on-site in New Orleans or from the comfort of your home or office—the choice is yours! Both formats allow you to explore the latest ideas, trends and best practices and interact and engage with fellow professionals. Don’t miss this exciting celebration of exceptional education and networking with leaders in the appraisal profession.

Don’t miss these industry experts presenting our Business Valuation sessions*:

Carla Nunes, CFA, ABV, is a Managing Director in the Office of Professional Practice of Kroll and a Kroll Institute Fellow. In addition, Ms. Nunes is the Global Leader of Kroll’s Valuation Digital Solutions group, which produces cost of capital thought leadership content and data housed in the Cost of Capital Navigator. She has over 25 years of experience in valuation, financial reporting and tax, conducting numerous business and asset valuations for a variety of purposes including purchase price allocations, goodwill and asset impairments, mergers & acquisitions, tax restructuring, debt analysis, and gift and estate tax planning. Ms. Nunes also has extensive experience working with multinational companies, having addressed complex tax, international cost of capital, and foreign exchange issues. She is a co-author of the “Valuation Handbook” series and co-creator of the Kroll Cost of Capital Navigator. Ms. Nunes is a Practitioner Director in the Board of FMA International.

James P. Harrington is a Director in Kroll’s Valuation Digital Solutions group, which produces the content and data housed in the Cost of Capital Navigator at kroll.com/costofcapitalnavigator. James provides technical support on client engagements involving cost of capital and business valuation matters. Previously, James was director of valuation research in Morningstar’s Financial Communications Business. James is co-author of the “Valuation Handbook” series with colleagues Carla Nunes and Roger Grabowski. James is co-author of the Stocks, Bonds, Bills, and Inflation® Summary Edition with Roger Ibbotson (Professor in the Practice Emeritus of Finance at Yale School of Management). James is a contributing author to Cost of Capital: Applications and Examples, 5th edition, by Shannon P. Pratt and Roger J. Grabowski. James is a contributing author to Shannon Pratt’s Valuing a Business – The Analysis and Appraisal of Closely Held Companies, Sixth ed.

Marina Kagan is a partner in the Financial Analytics and Derivatives group at PwC, with 17+ years of industry experience.  Marina advises clients on valuation of complex securities for tax, financial reporting and risk management, including fixed income, commodity, and equity derivatives, contingent assets/liabilities, earnouts, and intellectual property. Marina also assists private and public companies with valuation of equity securities, stock compensation grants, and structuring financing transactions.  Marina’s extensive experience in financial engineering and data analytics allows her to assist clients with assessing risks and quantifying uncertainties in deals through simulation models, decision analysis, and data visualization.  Prior to joining PwC, Marina worked as an Associate Director at Fitch ratings. Marina holds an MS in Mathematics in Finance from New York University, and a BS in Computational Mathematics from the City University of New York.

Josh Schaeffer, Ph.D, is Managing Director at Equity Methods. He has over 15 years in the field of valuation, focusing on areas of equity compensation and derivative valuation. Dr. Schaeffer is frequently involved in valuations and consulting for management planning, financial reporting, tax, and litigation. He is also a nationally recognized presenter and author on these topics. Dr. Schaeffer also leads a team of over 25 professionals in these areas.

Bruce Johnson, ASA, is an accredited senior appraiser of the ASA and former member of the ASA’s Board of Governors and Business Valuation Committee. He is the course developer and instructor for the ASA’s BV203 education program on discounts and premiums. Mr. Johnson is a board member of the Corporate Finance Certificate Program at Texas A&M University and has been published on a wide range of valuation topics in several accounting, business, finance and valuation publications and bar journals.  He is also a contributing author for PPC’s Guide to Business Valuation, McGraw Hill’s Valuing a Business and Partnership Profiles’ Comprehensive Guide for the Valuation of Family Limited Partnerships. He is an instructor and course developer for Partnership Profiles “Valuing Family Limited Partnerships” seminars and was the expert witness for the taxpayer in the landmark tax cases of the Estate of Elsie J. Church and Estate of Emily Klauss.

Kevin M. Zanni, ASA, CEIVTM, CVA, CBA, CFE, is the Chicago office director and the leader of the Willamette transaction opinion services practice. His practice includes valuation consulting, economic damages analysis, transfer pricing analysis, complex business transaction analysis, and financial advisory services. Kevin has over 20 years of experience that includes serving as an expert witness, writing fair value and fair market value opinion reports, and extensive manuscript authorship.

Eric Dollin, ASA, is a Director in the valuation and ESOP advisory services group at GBQ Capital Advisors, a national ESOP consulting and valuation practice with over 20 professionals and completing 300+ valuation engagements annually, including 75-100 ESOP-related engagements per year, including annual update valuations, transaction advisory, feasibility studies, and implementation consulting. Eric’s practice specializes in ESOP formations, valuations, transactions, and consulting, as well as valuations for other reasons including corporate and shareholder planning, transaction advisory, and various others. Eric has been active within The ESOP Association for 15+ years and is a frequent speaker on valuation, finance, and ESOP-related issues.

Hillary Hughes, ASA, CFA, joined Prairie Capital Advisors in 2011 and is a shareholder in the firm. She provides strategic insights to assist business owners and boards of directors to address long-term ownership transaction goals. Hillary has been highly involved in the structuring and valuation related to employee stock ownership plans (ESOPs) on behalf of ESOP Trustees as well as business owners. Hillary provides financial advisory services to clients ranging from small family-owned businesses to large multi-national conglomerates. She specializes in the valuation of businesses and business interests for purposes of mergers and acquisitions (M&A), ESOPs, gift and estate planning and strategic planning. Hillary is also instrumental in developing Prairie’s trust-side ESOP practice.

Antonella Puca, CPA/ABC, CFA, is a Partner with BlueVal Group LLC. Antonella has over 20 years of experience in the alternative investment industry, with particular expertise in the valuation of private equity and venture-backed companies and carried interest for financial reporting, tax reporting and litigation purposes. Antonella is the author of Early Stage Valuation (Wiley: 2020). She is a frequent speaker at professional conferences, industry events and academia in the US and abroad. Antonella has served as an executive Board Member of the CFA Society of New York, member of AIMA’s research committee and member of the AICPA Business Valuation committee. She is the recipient of the 2021 Business Valuation Volunteer of the Year Award of the AICPA.

Justin Kuczmarski, MBA, CPA, CVA, ABV, CEIV™, CDBV, CIRA, CFF, is the President of NAV Valuation & Advisory LLC. He is a dual M&A investment banker and valuation expert. He has advised on over 150 transactions in his 23-year career. He specializes in technology and healthcare M&A banking and financial valuations for private equity and venture capital funds. He is a frequent technology earnings and M&A commentator for Fox Business Network, Yahoo! Finance, TD Ameritrade Network, i-24, and several global networks. He is also currently an independent director and incoming Chairman of the Audit Committee of an emerging technology company. He is the sole author of the 300-page guidebook entitled The Executive’s Guide to Business Valuation. Mr. Kuczmarski holds a BA in Politics from Princeton University, a dual MBA in Finance and Accounting for Fordham University’s Gabelli Graduate School of Business and a Certificate in Mergers & Acquisitions from Columbia Business School.

Karl Schwabauer, CPA, CFF, CVA, is a managing director with Baker Tilly’s global forensics and litigation services practice. With more than 20 years of experience providing forensic accounting, economic damages and valuation services. He also has extensive experience testifying at trial, deposition, arbitration and as a court-appointed expert in support of the work he has performed. Karl has developed the trust and respect of his clients and the extensive list of law firms that he has worked with over the years.

Asif H. Charania, ASA, CPA, ABV, CFF, is a partner at Keiter CPA firm and is the department leader of Keiter’s Valuation and Forensics Services Group. He has over 15 years of experience in providing valuation consulting and litigation support services. He has previously qualified as an expert witness in various circuit courts and retained in several litigation services matters. Asif’s practice is split equally between valuation and litigation support services. He has expertise in appraisals for estate/gift tax purposes, financial reporting, stock-based compensation, and complex securities. His litigation support experience includes divorce, shareholder disputes, theft of IP, and lost earnings calculations.

Matt A. Woolf has a broad range of experience intervening on behalf of clients with government agencies and elected officials. He also provides legal and legislative counsel to trade associations and routinely speaks at national and state conferences on legal and policy issues. Clients rely on Matt to navigate the ever-changing aspects of health law and policy. He works proactively with clients to ensure compliance and minimize violations. Matt provides counsel to health care clients who are growing, exiting, or otherwise adapting to the increasingly complex health care industry.

Brent Sloan, ASA, CEIVTM, IA, is a Managing Director at Stout and specializes in the valuation of public and closely held businesses and business segments, intangible assets, intellectual property, and related matters for purposes of financial statement reporting, tax planning, reorganizations and restructuring, corporate planning, litigation support, fairness/solvency opinions, and more. Across his 22 years of valuation experience, Brent’s primary focus has been in providing intangible asset purchase price allocations for financial statement and tax reporting purposes. Prior to joining Stout, Brent served as Managing Director for Vantage Point Advisors (VPA). Prior to joining VPA, he served as a Senior Director for Alvarez & Marsal Valuation Services (A&M) and was the Financial Reporting Valuation Leader for the West Coast as well as the National Telecommunications Valuation Leader. Before A&M, Mr. Sloan served as a Senior Manager within Grant Thornton’s Valuation Services Group and was the Telecommunications Valuation Co‐Leader.

Roger Grabowski, FASA, is a Managing Director, Valuation Services, at Kroll, LLC (previously Duff & Phelps). He has over 40 years of experience in valuation services, and has directed valuations of businesses, interests in businesses, intellectual property, intangible assets, real property and machinery and equipment, as well as been recognized in various courts as an expert on matters of solvency, the value of closely held businesses and business interests, valuation and amortization of intangible assets and other valuation issues. He has co-authored a variety of publications and books, most recenly as a contributing author to Shannon Pratt’s Valuing a Business – The Analysis and Appraisal of Closely Held Companies 6th ed. (McGraw-Hill, 2022). Mr. Grabowski has been a designated member of ASA for 44 years.

Ashok Abbott, Ph.D., is Associate Professor of Finance at West Virginia State University. Dr. Abbott’s areas of research and teaching include mergers and acquisitions, corporate valuation, and measures of market liquidity.  His consulting areas are valuation discounts and premiums, valuation model validation, passive appreciation, and event studies.

Stephanie Loomis-Price, is a Partner at Perkins Coie LLP.  She represents taxpayers in federal gift and estate tax litigation against the Internal Revenue Service (IRS), as well as in state fiduciary and probate controversy work. In her national practice, she has assisted clients in numerous federal tax cases in the U.S. Tax Court, the U.S. Court of Federal Claims, and the U.S. Courts of Appeals for the Fifth, Eighth, and Eleventh Circuits. In addition, she has appeared before state, district and county probate courts in Texas. Stephanie advises clients regarding estate administration and helps them minimize litigation and audit risks. She prepares, reviews, and files federal transfer tax returns and assists trustees and beneficiaries with judicial and nonjudicial modifications to irrevocable trusts. Stephanie also obtains private letter rulings (PLR) from the IRS on estate, gift, and generation-skipping transfer tax matters. Stephanie regularly speaks nationwide on topics related to gift and estate tax matters.

Marissa Pepe Turrell, ASA, CVA, is a director in the Firm’s Valuation, Forensics & Litigation Services group and heads Marcum’s Estate and Gift Tax Valuation practice. She has over 18 years of experience providing business valuations, financial analyses, financial modeling and litigation support for private and public clients that span a variety of industries. Ms. Turrell’s valuation experience includes appraising companies for gift and estate tax purposes, family law, shareholder disputes, succession planning, financial reporting, equity buy-in and redemptions, and mergers and acquisitions. Ms. Turrell has been a designated member of ASA for over 12 years.

Justin Burgess has more than 17 years of experience providing valuation services with a focus on valuation of intangible assets, including trademarks and trade names, patents and developed technology, customer relationships, and various other intangible assets.  His experience spans a wide range of industries, including healthcare, biotech, energy, technology, manufacturing, distribution, and industrial products.  He is responsible for assisting clients with a variety of valuation engagements primarily related to pre-deal mergers and acquisitions activity, financial reporting, and tax strategy, involving the valuation of businesses, debt and equity securities, partnerships, and intangible assets.  His clients include public corporations, private companies, hedge funds, private equity firms, and partnerships.  Mr. Burgess has extensive experience providing fair value analyses to assist with purchase price allocations, impairment testing, stock compensation, and investment portfolio reporting.  He has assisted clients with tax matters involving equity-based compensation, corporate restructuring, asset transfers, gift and estate tax, and tax planning. 

Kurt Huie, ASA, is responsible for executing and managing a variety of tangible personal property valuation engagements. Mr. Huie has experience in the valuation of Master Limited Partnership drop downs, oil and gas infrastructure, and complex facilities. He has managed or assisted on personal property tangible asset appraisals for financial and tax reporting, property tax, and insurance purposes. Mr. Huie has valued assets throughout North America, South America, Asia, and Africa for clients in a diverse range of industries, including oil and gas, mining, agriculture, pharmaceutical, public sector, chemical process, hospitality, and consumer goods.

Sarah von Helfenstein, MBA, has over 27 years of experience and has served as a valuation professional and educator in public accounting firms, for the AICPA and American Society of Appraisers, and on her own. During this time, she valued businesses, fractional interests, and intangible assets for a wide range of purposes. She also performed seminal valuation research for the Department of Defense Office of Force Transformation. Sarah has published/presented extensively in the U.S. and internationally She has developed valuation courses, exams, curricula, and conferences, and edited a number of key valuation books. She is editor of “The Art of Valuation”, a book to be published by The Appraisal Foundation in Q1 2023. She was 2022 Chair of the Business Valuation Resource Panel of The Appraisal Foundation. She has been an active, designated member of the National Association of Certified Valuators and Analysts, of which she was named Outstanding Member in June 2018.

Kenneth J. Pia, ASA, CPA, ABV, MCBA, is a partner and the leader of the National Matrimonial and Business Valuation groups of Marcum LLP. With more than 30 years of professional business valuation and litigation support experience, Mr. Pia has developed a national reputation working on a wide range of complex valuation engagements. He has performed valuations of businesses and partial business interests for a variety of purposes including, but not limited to, family law matters, employee stock ownership plans, business damages, buy-sell agreements, shareholder litigation, estate and gift tax matters, and buying and selling businesses. Ken is a past Chair of the American Society of Appraisers (ASA) Business Valuation Committee and a member of the National Business Valuation Education Sub Committee. Mr. Pia is also a Co-Chair of the American Academy of Matrimonial Lawyers Foundation’s Forensic & Business Valuation Division. Ken is qualified as an expert witness in Federal District Court and State Courts of Connecticut, Florida, Commonwealth of Massachusetts, New York, Virginia and California as well as various arbitration proceedings. He has also rendered extensive services relating to court testimony.

Jay E. Fishman, FASA, FRICS, 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.  Mr. Fishman has co-authored several books, including the Guide to Business Valuations, Standards of Value, A Consensus View Q&A Guide to Financial Valuation and The Business Valuation Bench Book. He has also 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 the Internal Revenue Service, the National Judicial College, the Hong Kong Society of Accountants and on behalf of the World Bank in St. Petersburg, Russia. He taught courses in Moscow, Russia and for the Slovenian Institute of Auditors in Ljubljana, Slovenia. In 2020, in full recognition of his outstanding services in the Society and contributions to the appraisal profession, the American Society of Appraisers gave him their Lifetime Achievement Award.

Alexander Aronsohn, FRICS, is a Chartered Surveyor with long and wide-ranging experience encompassing residential asset management, commercial and residential development, rating, national and international valuation and investment. Alexander is the IVSC Director of Technical Standards for Tangible Assets Boards and assists the IVSC Standards Review Board and its Asset Boards on drafting IVS, perspectives papers, presentations, training and articles. In addition, Alexander has a leading role in various International Standards Coalitions and is the Executive Secretary of the International Property Measurement Standards Coalition Standard Setting Committee, the International Ethical Standards Coalition  Standard Setting Committee and the International Land Measurement Standards Standard Setting Committee. Prior to joining the IVSC Alexander was the RICS Director of Technical Standards and was also the Executive Secretary of the International Fire Safety Standards Coalition Standard Setting Committee (SSC) and a member of the International Construction Measurement Standards Coalition Standard Setting Committee.

Robert Schlegel, CPA, CFF, CVA, is a past International President of ASA, taught all four courses for accreditation in BV, taught going-concern course for RP, widely published in professional journals including BVR and a forthcoming chapter in a new TAF book on using good judgement in BV. He is a principal at Houlihan Valuation Advisors in Indianapolis as a general BV appraiser for over 30 years.

William H. Frazier, ASA, has been a senior member of the American Society of Appraisers (ASA) since 1987. He has  served on various boards and committees of the ASA over the years. Will has participated as an appraiser and/or expert witness in several U.S. Tax Court cases, including Grieve, Steinberg, Hendrix, Jelke, McCord, Dunn, and Gladys Cook. He have written numerous articles on the subject of business valuation appearing in such publications as the Trusts & Estates, Business Valuation Review, Valuation Strategies, BV E-Letter, and Estate Planning.  He is a contributing author to The Cost of Capital and Valuing a Business.

Jeffrey S. Tarbell, ASA, CFA, is a Director in the Financial Valuation and Advisory practice of Houlihan Lokey Financial Advisors, Inc. He has more than three decades of experience providing valuations, financial opinions, and expert witness testimony regarding private and publicly traded companies. Mr. Tarbell is Head of the firm’s Estate and Gift Tax Valuation practice, Co-Head of the firm’s Employee Stock Ownership Plan Valuation practice, and a member of the firm’s Technical Standards Committee. Mr. Tarbell is an Accredited Senior Appraiser of the ASA and a member of its Board of Governors. he holds the designation of Chartered Financial Analyst of the CFA Institute. He is registered with FINRA (formerly the NASD) as a General Securities Representative (Series 7 and 63) and a Limited Representative – Investment Banking (Series 79). He has testified in various forums, including state, federal, and tax courts, a congressional hearing, Department of Labor panels, as well as in arbitration, mediation, and deposition proceedings.

Riley J. Busenlener, ASA, CPA/ABV, AEP®, JD, is a Vice President at Chaffe & Associates, Inc.  He has over 17 years of experience in business valuations for a wide range of tax reporting and litigation purposes. He teaches business valuation and accounting at local universities and is a member of the Appraisal Standards Board.  Mr. Busenlener has been a designated member of ASA for over 12 years having served as Treasurer and President of the Harold S. Clark, New Orleans Chapter.

Vanessa Brown Claiborne, ASA, CPA/ABV, AEP®, is the President and Chief Executive Officer of Chaffe & Associates, Inc. She is a CPA, ABV by the American Institute of Certified Public Accountants and has received her designation as an ASA by the American Society of Appraisers.Ms. Claiborne is also AEP by the National Association of Estate Planners and Councils. She specializes in business valuation services primarily for estate and gift taxes, ESOPs, GAAP fair value reporting, financial reporting, business interruption claims, litigation support including expert testimony, exit planning, and shareholder transactions. Mr. Claiborne is active both in many organizations including the American Society of Appraisers, serving as Governor of the International Board of Governors 2003-2007, Association for Corporate Growth, Isidore Newman School, American Red Cross, and the Agenda for Children.  She recently received the 2021 LCPA Women to Watch Most Experienced Leader Award.

Barry Cunningham has been appraising real estate and consulting on real estate related litigation for thirty-five years. He has worked in over forty states and participated in hundreds of informal negotiations, settlement conferences, and mediations. He has testified before administrative bodies and tribunals and participated in trials in state and federal courts across the country. Half of his appraisal and consulting work is completed for public entities (cities, towns, and counties) and half for private property owners. He has a BA in Liberal Arts with an emphasis in Economics from Charter Oak State College and a master’s and PhD in Education from Capella University. He also holds the prestigious MAI and AI-GRS designations from the Appraisal Institute and the ASA designation from the American Society of Appraisers. He has completed a rigorous and unparalleled 18-credit graduate school Certificate in Mediation and Conflict Resolution from Champlain College’s Woodbury Institute.

Adam M. Smith, ASA, ABV, MRICS, is a Managing Director and technical leader at PwC with over 20 years of experience in business valuation – both performing and auditing valuations. For the last ten years he has been heavily involved with standard-setting, having spent time working at the FASB and the IVSC.

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Presenter Spotlight: 2023 ASA International Conference–Real Property

ASA International Conference is the leading event for the global valuation profession. Celebrating its 86th year, the Conference attracts thought leaders, practitioners, allied professionals, vendor partners, government agency personnel, and more from all parts of the world. This paramount event provides an experience unlike other appraisal conferences, offering timely content for all appraisal professionals spanning Business Valuation, Personal Property, Machinery & Equipment, Real Property, Gems & Jewelry as well as Appraisal Review & Management.

Available in a hybrid format, the ASAIC23 offers the convenience of both live and virtual programming where you can learn and connect in your preferred environment. Join us on-site in New Orleans or from the comfort of your home or office—the choice is yours! Both formats allow you to explore the latest ideas, trends and best practices and interact and engage with fellow professionals. Don’t miss this exciting celebration of exceptional education and networking with leaders in the appraisal profession.

Don’t miss these industry experts presenting our Real Property sessions*:

Charles E. Blau, Esq. ASA, CRE, is a partner at Blau & Blau. He has over 40 years of experience in real estate appraising and law specializing in valuation issues in litigation. Mr. Blau is a designated member of ASA and has served on the Real Property Committee. Mr. Blau is also a past national President of the National Association of Independent Fee Appraisers and has appeared on CNN, the Wall Street Journal and the New Jersey Law Journal. He has qualified as an expert witness on valuation issues before United States Bankruptcy Courts, US District Court, New Jersey Tax Court and the Superior Court of New Jersey as well as trying valuation matters as an attorney.

Casey Karlsen, ASA, is a manager in BerryDunn’s Valuation Services Group. He provides business valuation and consulting services to clients for annual ESOP valuations, merger and acquisition, gift and estate tax reporting, bank financing, shareholder buyouts, and other purposes. Casey is passionate about sharing his valuation expertise through conversations, presentations, articles, blogposts, podcasts, and most recently, as a coauthor of “A Field Guide to Business Valuation,” published by Business Valuation Resources.

Seth Webber, ASA, CFA, CEPA, CBA, CVA, has brought his combination of valuation, consulting, and operations skills to bear for his clients since joining BerryDunn in 2007. Seth helps his clients navigate challenging issues related to business valuation. As head of the Valuation Services Group, he leads a diverse team of valuation experts that draw on the deep resources of BerryDunn to help clients address their needs. Seth is heavily involved in working with clients to define and execute transition plans, including valuations relating to ESOPs, management buyouts, sales, and gifting. A talented public speaker, Seth enjoys sharing his valuation expertise through relatable analogies and examples at national conferences, networking events, and in conversations with business owners, advisors, and fellow valuation professionals. Seth and Casey recently authored an introductory book to business valuation titled “A Field Guide to Business Valuation,” published by Business Valuation Resources.

Jason A. Tillema, SRA, AI-RRS, ASA, IFA, is co-owner of Access Valuation and Education Resources. He has 25 years of experience appraising various types of residential properties for divorce, estate, litigation and mortgage-related assignments. He has been teaching qualifying and continuing education since 2014. Mr. Tillema is a designated member of the Appraisal Institute and the American Society of Appraisers and served as President of the Hoosier State Chapter of the Appraisal Institute in 2014. He is a REALTOR/member of MIBOR and served on the MIBOR Board of Directors from 2014-2016.

Ray Martinez, Ph.D., manages the design, development, and delivery of technology-based education at the Appraisal Institute. This includes online, virtual, webinar, and hybrid programs, and most recently, PAREA. Dr. Martinez also teaches graduate courses in instructional design, instructional technology, assessment, and educational psychology. In his spare time, he plays way too much soccer.

Mark W. Shirley, CPA/ABV/CFF, CVA, MAFF, CFE, is the managing partner of V&L Consultants, LLP and has over thirty-five years of experience in the valuation of business interests, financial modeling and forecasting. Since 1999, Mr. Shirley has developed presentations, course materials and contributed to professional periodicals and published texts on Statistics and Statistical Fallacies in appraisal practice. Published materials include the core statistics course for the MAFF accreditation and contributions to The Cost of Capital, BVR Special Reports, T71e Valuation Examiner, and BewertimgsPraktiker Nr. In 2020 Mr. Shirley developed five presentations for the NACVA Forecasting Week, including Statistics and Statistical Fallacies, Financial Modeling, Introduction To Financial Forecasting, Regression Analysis, and How To Effectively Use Benford’s Law. Mr. Shirley has previously presented to the AICPA, NACVA, ASA, ACFE, New York State Society of CPAs, LCPA, LSU Fraud and Forensic Conference, Ame1ican Academy of Matrimonial Lawyers, National Judicial College, LSU Law Center, and the FBI Academy. He is a past recipient of the NACVA Circle of Light and Instructor of the Year.

Isaac Peck is the Publisher of Working RE magazine and the President of OREP, a leading provider of E&O insurance for real estate appraisers – trusted by over 10,000 appraisers nationwide. Peck has dedicated his entire career to serving real estate appraisers with the latest news, information and risk management and liability advice. Working RE reaches over 50,000 appraisers and is the most widely read publication in the United States. In his 12th year at OREP, Peck has extenstive experience advising appraisers on risk management, liability, state board complaints and claims. Peck is a licensed insurance broker in 49 states and holds a Masters Degree in Accounting.

Jeffrey Rauland, SRA, ASA, AI-RRS, is a third-generation real estate professional, and a UW-Madison alum. He started his career at China Trust in Taiwan during the S&L Crisis of the early 1990s. Jeffrey has experience as a commercial and agriculture real estate broker, as well as an appraiser specializing in complex assignments. He has served as expert witness in federal, circuit court, and state supreme court. His work experience includes: Primis, WaMu, Goldman Sachs, Opus CMC, (Goldman again), UBS, and now Consolidated Analytics. In his spare time, Jeffrey serves as a volunteer Ski & Bike Patroller & Instructor in New Mexico.

William R. Temple, ASA, SRA, AI-RRS, ACFE, MNAA, is an Appraisal Compliance Strategist at Amrock, LLC, a leading Appraisal Management Company offering valuations and title nationwide. Mr. Temple frequently contributes guidance, best practices and up to date industry guidelines and requirements. Mr. Temple is a 2nd generation real estate appraiser with over 40-years of experience specializing in the valuation of residential real estate in various positions with banks, national appraisal companies and independent offices, and worked briefly as a contract reviewer at Fannie Mae. Mr. Temple has been a member of ASA for 1-year and joined when he realized the wide variety of learning opportunities not found elsewhere. Mr. Temple currently serves as a subject matter expert (SME) with the Appraiser Qualification Board.

Byron Miller, SRA, AI-RRS, RAA, MSSE, is a certified residential appraiser and the owner and principal appraiser of BM Appraisals. His firm specializes in valuation services for consulting, divorce, estate, litigation, relocation and right of way. Hi niche is valuing complex properties and his experience ranges from agricultural, lakefront, multi-unit, and upper-bracket properties. He is an instructor, course developer, author, eminent domain county commissioner and a member of the Appraiser Qualifications Board (AQB) of The Appraisal Foundation (TAF).

Vanessa Brown Claiborne, ASA, CPA/ABV, AEP®, is the President and Chief Executive Officer of Chaffe & Associates, Inc. She is a CPA, ABV by the American Institute of Certified Public Accountants and has received her designation as an ASA by the American Society of Appraisers.Ms. Claiborne is also AEP by the National Association of Estate Planners and Councils. She specializes in business valuation services primarily for estate and gift taxes, ESOPs, GAAP fair value reporting, financial reporting, business interruption claims, litigation support including expert testimony, exit planning, and shareholder transactions. Mr. Claiborne is active both in many organizations including the American Society of Appraisers, serving as Governor of the International Board of Governors 2003-2007, Association for Corporate Growth, Isidore Newman School, American Red Cross, and the Agenda for Children. She recently received the 2021 LCPA Women to Watch Most Experienced Leader Award.

Barry Cunningham has been appraising real estate and consulting on real estate related litigation for thirty-five years. He has worked in over forty states and participated in hundreds of informal negotiations, settlement conferences, and mediations. He has testified before administrative bodies and tribunals and participated in trials in state and federal courts across the country. Half of his appraisal and consulting work is completed for public entities (cities, towns, and counties) and half for private property owners. He has a BA in Liberal Arts with an emphasis in Economics from Charter Oak State College and a master’s and PhD in Education from Capella University. He also holds the prestigious MAI and AI-GRS designations from the Appraisal Institute and the ASA designation from the American Society of Appraisers. He has completed a rigorous and unparalleled 18-credit graduate school Certificate in Mediation and Conflict Resolution from Champlain College’s Woodbury Institute.

Robert Schlegel, FASA, is a past International President of ASA, taught all four courses for accreditation in BV, taught going-concern course for RP, widely published in professional journals including BVR and a forthcoming chapter in a new TAF book on using good judgement in BV. He is a principal at Houlihan Valuation Advisors in Indianapolis as a general BV appraiser for over 30 years.

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Presenter Spotlight: 2023 ASA International Conference–Gems & Jewelry

ASA International Conference is the leading event for the global valuation profession. Celebrating its 86th year, the Conference attracts thought leaders, practitioners, allied professionals, vendor partners, government agency personnel, and more from all parts of the world. This paramount event provides an experience unlike other appraisal conferences, offering timely content for all appraisal professionals spanning Business Valuation, Personal Property, Machinery & Equipment, Real Property, Gems & Jewelry as well as Appraisal Review & Management.

Available in a hybrid format, the ASAIC23 offers the convenience of both live and virtual programming where you can learn and connect in your preferred environment. Join us on-site in New Orleans or from the comfort of your home or office—the choice is yours! Both formats allow you to explore the latest ideas, trends and best practices and interact and engage with fellow professionals. Don’t miss this exciting celebration of exceptional education and networking with leaders in the appraisal profession.

Don’t miss these industry experts presenting our Gems & Jewelry sessions*:

Duncan Parker, FGA, FCGMA, CAP (CJA), is Vice President of Dupuis Fine Jewellery Auctioneers. He is a gemologist, jewellery appraiser, educator, and specialist in jewelry history. He has worked at the bench as a goldsmith, and has been appraising for over 30 years. He has taught gemmology, jewelry, and appraising at colleges and for the Canadian Gemmological Association, where he has been president, and is currently Vice president. He was President of Jewellers Vigilance Canada, where he worked on the development of the Jewellery Appraisal Guidelines. He is a regular speaker at webinars and conferences, and is published in several industry journals.

Sindi Schloss, GG, is a graduate gemologist, professional jewelry appraiser, jewelry historian and owner operator of a school of gemology. Her thirty-eight+ years of experience in valuation science, gemology and teaching, as well as extensive world travel and involvement with a museum of human adornment, have given Sindi a unique perspective and knowledge of global jewelry. Her ability to condense archaeology, history and gemology in a simplified, fun format has made her a popular presenter. Join Sindi for a fascinating expansion of our worldview of jewelry and jewelry design.

Carole C. Richbourg, ASA, GG, FGA, is an independent gems and jewelry appraiser in the San Francisco Bay Area. A full-time appraiser since 1999, she has over 40 years of broad experience in the jewelry industry including store management, merchandising, retail sales, appraising, jewelry design and fabrication. Carole earned the GG diploma in 1987, followed by the British designation FGA in 2009 and since 2010 is a fully accredited Senior member of the ASA where she serves on the Board of Examiners. Carole has given a number of presentations on the industry, and has published several articles on subjects of interest that range from The Method of Manufacture to What’s in a Name – How we Express Color in Gemstones, to A Tour of the Premier Mine in South Africa.

Danusia Niklewicz, GG,FGA,IAS-CAPP,ASA, Director of Research and Education for HRI has been an appraiser and educator for over 30 years. Another co-author of the World Hallmarks books, Ms. Niklewicz works with William Whetstone and Lindy Matula to further the understanding of hallmarks around the world. William Whetstone, a Director for the Hallmark Research Institute and Antiquarian for Collectors Research Inc., was one of the early pioneers of hallmark education. As co-author of the World Hallmarks book series, Mr. Whetstone continues educating through lectures and hands-on workshops for HRI.

William Whetstone, Historical Director for the Hallmark Research Institute and Antiquarian for Collectors Research Inc., is one of the early pioneers of educational seminars on precious metal hallmarking. As Co-author of the World Hallmarks book series, Mr. Whetstone continues educating through lectures and hands on workshops with HRI.

Harold Dupuy, ASA, FGA, MGA (Retired), Vice President of Strategic Analysis for Stuller, Inc., has had a multi-faceted career in the jewelry industry. In four decades, he has held many roles, ranging from executive leadership in a large public corporation to the operation of an independent store. Harold also owned and operated a private appraisal practice and gemological laboratory before joining Stuller. A member of ASA since 1997, he served as Gems & Jewelry Discipline Chair and the Board of Governors. Harold is a Fellow of the Gemological Association of Great Britain, a Graduate Gemologist (GIA),and Master Gemologist Appraiser ASA (Retired). At Stuller, he draws on this diverse background to analyze, anticipate, and act on shifting currents in the global jewelry market.

Guy Borenstein, FGA EGG, is Stuller’s Senior Gemologist leading the company’s comprehensive diamond screening and gemological testing operations at the company’s global facilities. Besides directing a fully-equipped, high-volume gemological laboratory operations, Borenstein’s other responsibilities include developing screening and testing protocols for diamonds and gemstones and conducting training of associates and clients. He continuously researches for evolving new technology-based screening and identification solutions and adopts the best practices into the company’s internal workflow processes. Before joining Stuller, Borenstein served for 15 years in various gemological capacities, including Chief Gemologist in two gemological laboratories, VP Gemological Services in the gem color analysis startup Gemewizard, FGA Gemmology Diploma tutor at Gem-A, and consultant to numerous institutes and companies worldwide. Borenstein also published several scientific articles in leading journals, including GIA’s Gems and Gemology and Gem-A’s Journal of Gemmology, covering new discoveries in the field of gemology.

Jeff Mason, G.G., is president of Mason-Kay Jade. He has over 40 years of experience the jade business, specializing in natural jadeite jade jewelry and loose pieces. Mr. Mason has assisted ASA appraisers, as well as appraisers from many other associations, with jadeite identification and evaluation for decades, and is a frequent jadeite lecturer to the jewelry trade. He had been a board member of the American Gem Trade Association for six years, (ending in 2022) serving on most notably the Trade Show and Gemological and Industry Rules committees.

Aaron Palke, Ph.D., GG, developed an interest in minerals and gemstones searching for agates and other minerals in eastern Montana. Dr. Palke’s childhood interest in minerals and rocks led him to pursue a formal education in geology, obtaining a Bachelor of Science degree from The University of Tulsa and a Ph.D. from Stanford University. Dr. Palke began his gemological career as a Postdoctoral Research Associate at the Gemological Institute of America where he is now the Senior Manager of Colored Stone Research. In this role, Dr. Palke leads GIA’s research efforts into geographic origin determination for rubies, sapphires, emeralds and other colored stones as well as improving criteria for identification of treatments for colored stones. Dr. Palke is a regular contributor to Gems & Gemology and serves on the journal’s editorial review board.

John Ferry is the founder and owner of Prosperity Earth, a vertically-integrated mining and gem-cutting company. Prosperity Earth owns the Prosperity demantoid mine in exotic Madagascar. Since 2017 they have been mining and faceting this eye-catchingly beautiful, and exceptionally rare and valuable gemstone, demantoid. His company is a world leader in colored gemstone mining and gem cutting based on their novel approach of bringing world-class products to market while delivering prosperity to the communities in which they work through a full-time on-the-ground presence and professionalized approach. John’s connection to Madagascar and its world-leading gemstones is special. He has been doing business there since 2008. A Harvard-educated history student and a born adventurer with an entrepreneurial spirit, John has spent years travelling all over Madagascar – an incredible island of unique beauty – in search of new discoveries and the finest gemstones. Alongside his business partner – the famous Italian geologist Dr. Federico Pezzotta – of Pezzotaite fame – he has visited gemstone deposits across the island and studied Madagascar’s unique geology. He is proud to bring you one of the world’s most rare and unique gemstones – demantoid. Prior to starting Prosperity Earth, John was the founder and CEO of an internationally-recognized award-winning chocolate and vanilla company that produced bean-to-bar in Madagascar. Before journeying to Madagascar, John had a successful decade-long career working on Wall Street where he rose to become one of the youngest Managing Directors in the history of Merrill Lynch. Not only does John believe demantoid is the most under-valued of all colored gemstones in the market today based on its eye-catching beauty and distinct rarity, he believes this incomparable gemstone reflects the values on which Prosperity Earth is founded.

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Presenter Spotlight: 2023 ASA International Conference–Personal Property

ASA International Conference is the leading event for the global valuation profession. Celebrating its 86th year, the Conference attracts thought leaders, practitioners, allied professionals, vendor partners, government agency personnel, and more from all parts of the world. This paramount event provides an experience unlike other appraisal conferences, offering timely content for all appraisal professionals spanning Business Valuation, Personal Property, Machinery & Equipment, Real Property, Gems & Jewelry as well as Appraisal Review & Management.

Available in a hybrid format, the ASAIC23 offers the convenience of both live and virtual programming where you can learn and connect in your preferred environment. Join us on-site in New Orleans or from the comfort of your home or office—the choice is yours! Both formats allow you to explore the latest ideas, trends and best practices and interact and engage with fellow professionals. Don’t miss this exciting celebration of exceptional education and networking with leaders in the appraisal profession.

Don’t miss these industry experts presenting our Personal Property sessions*:

Ivo Kostov, Ph.D, a member of ASA, is a certified appraiser BV, MTS, RP, & FAFI (acc. the BG legislation). He has over 19 years of experience (with over 3000 appraisal reports) in valuing different types of businesses, receivables, financial assets and financial institutions, real estate, machinery & technical specialties for a wide range of purposes for the needs of banks, government agencies, municipalities, regional administrations, courts, private and state bailiffs, insolvency practitioners, firms that are involved in different branches of economics (incl. construction and investment companies), law firms, accounting offices, REITs as well as natural persons. Since 2008, a Chief ASST Professor at the Business, Investment, Real Estate Department at the University of Economics – Varna (BG). He is a highly sought-after course developer, instructor, author, and presenter. Dr. Kostov has been a member of ASA (International Virtual Chapter, NorCal Chapter, European Chapter) since 2021, a member of the Polish Real Estate Scientific Society (TNN) since 2015, a co-founder member of the Chamber of Independent Appraisers in Bulgaria (CIAB) since 2009, a member of various international editorial and scientific committees, and an active volunteer with experience in management bodies of valuation profession organizations (VPOs). He owns two trademarks: IvoKo®, Dr Kostov®. Ivo Kostov is an author of more than 40 publications in Bulgaria, Poland, Spain, Italy, Russia, USA.

Susan M. Golashovsky, FASA, is a personal property appraiser with multiple specialties, including Antiques and Decorative Arts, Antique Furniture, General/Residential Contents and American Folk Art. A past International President and a Fellow of the American Society of Appraisers, Ms. Golashovsky is an Accredited Senior Appraiser of the American Society of Appraisers with over twenty-five years of experience. Susan’s subject matter experience was gained over twenty-five years as an antiques dealer and by attending educational programs such as Winterthur Museums’ Winter Institute on Early American Material Culture. She is a frequent presenter regarding connoisseurship, and methodology, at Personal Property Discipline Conferences.

Liza Hickey, ASA, earned her senior appraiser accreditation in Antiques & Decorative Arts in 2015. The following year, she joined the Northern California ASA chapter Board of Directors as Secretary and later moved on to the role of Treasurer. Her appraisal practice is concentrated in the decorative arts, typically silver, ceramics, glass and other functional artwork. She has worked in the personal property appraisal field since 2007 and has a master’s degree in Art History. Liza is based in San Francisco and is currently head of appraisal services at the Roth Art Group.

Darcy Tell, AM, ASA, is an accredited member of the American Society of Appraisers in the Antiques and Decorative arts specialty. She has worked in the art trade and, for over 30 years, in the non-profit sector, including 29 years at the Smithsonian’s Archives of American Art. Darcy is the author of Times Square Spectacular (Smithsonian Books/Collins, 2007), the first and only visual history of Times Square, which was awarded First Prize for Best Four-Color Scholarly Reference Book by the Book Industry Guild of New York in 2008. In addition to European and American fine and decorative arts and antiques, Darcy specializes in research for provenance, attribution, and publication; in museum history; in the history of taste; and in American art, art documentation, and archives.

Fran Zeman, M.A., FASA, a member of ASA since 1980, has earned an M.A. in Art History and holds multiple personal property accreditations in Fine Art, Antiques/Decorative Arts, and Oriental Rugs. She has been Chairperson of the International Personal Property Committee, Chancellor of the College of Fellows, Personal Property Vice-Chair for the ASA Board of Examiners, is an instructor of Principles of Valuation courses and specializes in complex assignments. Fran has published articles and presented on various appraisal topics. With offices in San Francisco and New York, Fran is an active member of the ASA NorCal Chapter and serves as its current Personal Property Chair and Chapter President.

Mel Buchanan has been the RosaMary Curator of Decorative Arts & Design at the New Orleans Museum of Art since 2013. She has curated original exhibitions including Personalities in Clay: American Studio Ceramics from the E. John Bullard Collection (2017), Atomic #13: Aluminum in 20th-Century Design (2021) and Katherine Choy: Radical Potter in 1950s New Orleans (2022). Buchanan serves on the board of The Decorative Arts Trust and of the American Ceramic Circle, for which she chairs the annual symposium. Before NOMA, Buchanan worked at The RISD Museum and at the Milwaukee Art Museum, and holds degrees from Yale University and the Winterthur Program in American Material Culture.

Amanda Winstead is a fine art appraiser and private art dealer specializing in the art of the American South. She was a fine art specialist and Director of the Consignments and Appraisals Dept. at Neal Auction Company in New Orleans from 1996 to 2004. She has been an Accredited Member of the Appraisers Association of America since 2000 and incorporated her own independent appraisal firm in 1999. Amanda has appraised many important private and institutional collections throughout the Southeast, including the collections of the LSU Museum of Art, the portraiture collection of the Louisiana Supreme Court, Longue Vue House & Gardens, the Masur Museum of Art, the Hilliard University Art Museum and the Dusti Bongé Art Foundation among others. She is regularly engaged by the FBI and US Attorney’s office in New Orleans. She recently published the catalogue “The Orleans Gallery: 65 Years Later” in conjunction with an exhibition held in December 2022. Amanda has a MBA from the Freeman School of Business at Tulane University, a BA in Art History from Newcomb College at Tulane University and has completed the Certificate Program in the Appraisal of Fine and Decorative Art at New York University. She has served on the board of Arts New Orleans for over ten years, including five years as Board Chair, and currently holds the position of Vice Chairman. She is the committee chair of LUNA Fête, the largest digital art and technology festival in the country.

Charles Rosoff, ASA, MRICS, is the president of Appraisal Services Associates, a firm of appraisers that provide forensic valuations of Fine Art, Antiques, Decorative Arts, Residential and Office contents. He has been appraising since 1984. He was the Legal Issues Editor of the Personal Property Journal of the ASA, was on the faculty of the American Law Institute, American Bar Association (ALI-ABA) Post-Mortem Planning and Estate Administration, and participated at the Association of the Bar of the City of New York program Divorce in New York in the 21st Century. Mr. Rosoff has also taught Uniform Standards of Professional Appraisal Practice (USPAP) for the Appraisal Foundation, taught the 4th required course Personal Property Valuation—The Legal and Regulatory Environment of Appraisal Practice for the ASA at various universities, taught Appraisal Research Methods at New York University, and has testified as an expert witness numerous times in multiple jurisdictions.

Mark S. Campbell, CPA, ABV, CFF, is Managing Director at Scout Valuations LLC. Campbell provides attorneys, high net worth individuals, public and privately held companies and business owners with valuation services for business planning and succession, shareholder disputes, buy/sell agreements, financial reporting, mergers and acquisitions, gifting interests, estate planning, taxation, matrimonial dissolutions, restructurings and reorganizations and litigation support services. Mark has provided hundreds of valuations to clients across a variety of industries and purposes.

Garrett Schwartz, ASA, CEA, is a senior equipment appraiser and a managing partner of Sencer Appraisal Associates. He holds an Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers (ASA) with a specialty in Machinery & Technical Specialties, and a Certified Equipment Appraiser (CEA) designation from the Association of Machinery and Equipment Appraisers (AMEA). He is an active member of the ASA, currently serving as the ASA International President. Garrett served as editor of the fourth edition of ASA’s foundational textbook, Valuing Machinery & Equipment: The Fundamentals of Appraising Machinery and Technical Assets, published in 2020. Based in Northern California, Garrett has performed equipment appraisals for clients across the United States, Mexico, Asia, and Europe. His clients have included the United States Department of Justice, the Federal Deposit Insurance Corporation (FDIC), the United States military, local and regional banks, charitable organizations, business brokers, legal and accounting firms, private individuals, and business clients from single-proprietorships to Fortune 5 corporations.

Beryl F. Hunter, M.A., is an Asst. Archivist at the New Orleans Notarial Archives Research Center and is the founder and owner of Elelyon Cultural Solutions LLC. Hunter is an author, historic scribe, cultural strategist, and inspirational speaker. She has studied sociology and documents visual historic traditions and holds a Master of Art in Museum Studies from Southern University at New Orleans.

James Zemaitis is a 20th Century design curator and market expert, specializing in exhibitions, private secondary market sales and museum relations at one of the world’s leading galleries of historic and contemporary design. He was a Senior Vice President, 20th Century Design at Sotheby’s New York for nine years and is currently Director of Museum Relations, R & Company, a design gallery in New York City.

Jennifer Mass, Ph.D. is the President and Founder of Scientific Analysis of Fine Art, LLC, a scientific consulting firm that addresses questions about artworks’ attribution, state of preservation and mechanisms of degradation. SAFA assists art conservators, museums, art lawyers, appraisers, auction houses, and art insurers in their cultural heritage assessment and preservation missions. Jennifer is also Professor of Cultural Heritage Science at Bard Graduate Center. She has developed and taught scientific curricula to art conservators and art historians for twenty-four years and is the former Director of the Scientific Research Laboratory at The Winterthur Museum. Jennifer earned her Ph.D. in chemistry from Cornell University and conducted her postdoctoral work at the Metropolitan Museum of Art. She has published numerous articles and volumes in the conservation literature and is on the international editorial board for Springer Verlag’s Cultural Heritage Science series. Jennifer also leads the TEFAF NY Scientific Vetting Committee.

Douglas Bort is the Founder, and Lead Investigator of Odyssey Global Consulting, LLC. Prior to that, he spent twenty-one years as a Special Agent with the United States Customs Service and Homeland Security Investigations. He is a Subject Matter Expert in the investigation of art and cultural property crimes. He conducted many complex international investigations, undercover operations; and trained many other law enforcement personnel on how to investigate art and cultural property crimes.

Renée Vara, MA, AAA, UPAP, is the founder of Vara Art, with over 25 years of valuation expertise with a specialty in postwar, contemporary, and emerging art. She has work with over 5,000 collections including ARTnews Top 200 with holdings up to 2B. She is an award-winning past Board Member for AAA and NYU Educator, recognized for her contributions to the field of appraisal studies. Ms. Vara has been cited in more than 40 major media outlets including The Art Newspaper, Forbes, Artnews, The New York Times, Bloomberg, The Guardian, and The Wall Street Journal. She is an active public lecturer, sharing her expertise with more than 50 organizations and institutions. In the production of contemporary culture, she has curated more than 40 public art shows at international venues including the Venice Biennale and Istanbul Biennale. Ms. Vara is also recognized artist’s rights advocate and expert, who has been formative to protecting creative rights by winning the landmark case (5Pointz v. G&M Reality) for the Visual Artists Rights Act (VARA), which has large implications within the art market and valuation practices for living artists.

Lydia Blackmore is the Decorative Arts Curator at The Historic New Orleans Collection. She earned an MA and a certificate in museum studies from the Winterthur Program in American Material Culture at the University of Delaware; she also holds a degree in history from the College of William and Mary. She has over 10 years of experience studying and curating American Decorative Arts in public and private collections such as Colonial Williamsburg, the Smithsonian’s National Museum of American History, and the US Supreme Court. At The Historic New Orleans Collection, Blackmore has curated and co-curated several exhibitions, including Goods of Every Description: Shopping in New Orleans, Pieces of History: 10 years of Decorative Arts Field Work in the Gulf South, and Making Mardi Gras.

Rustin Levenson, FAIC, FIIC, RAAR, graduated with a degree in Art History from Wellesley College and was trained in conservation at Harvard University’s Fogg Art Museum. She worked on the conservation staff of the Canadian Conservation Institute, the National Gallery of Canada and the Metropolitan Museum of Art before founding ArtCare Conservation, with studios in Miami, Florida, Los Angeles, California and New York, New York. Her studio teams treat paintings from museums, private, and corporate collections. She is co-author of Seeing Through Paintings, Yale University Press, and contributed chapters to The Expert versus the Object (Oxford University Press) and The Conservation of Easel Paintings (Routledge Press). In addition to her publications, Rustin lectures extensively to professional groups, universities, and public forums. She is a Fellow in both the American Institute for Conservation and the International Institute for Conservation. In 2015 she was honored with a Residency at the American Academy in Rome. In 2021 she was made an Honorary Member of the American Institute for Conservation.

Sandie Tropper, FASA, is an accredited appraiser in fine art in the Washington, D.C. area. She is an instructor for both POV classes, the Fair Market Value class, the Report Writing class and USPAP.

Karin Gross, Esq., is a Special Counsel in the IRS’s Office of Chief Counsel in Washington, DC, where she focuses on the federal charitable contribution deduction. A member of the DC Bar, she is a graduate of the University of Wisconsin Law School and also holds a tax law degree from Georgetown University Law School.

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Presenter Spotlight: 2023 ASA International Conference–Appraisal Review & Management

ASA International Conference is the leading event for the global valuation profession. Celebrating its 86th year, the Conference attracts thought leaders, practitioners, allied professionals, vendor partners, government agency personnel, and more from all parts of the world. This paramount event provides an experience unlike other appraisal conferences, offering timely content for all appraisal professionals spanning Business Valuation, Personal Property, Machinery & Equipment, Real Property, Gems & Jewelry as well as Appraisal Review & Management.

Available in a hybrid format, the ASAIC23 offers the convenience of both live and virtual programming where you can learn and connect in your preferred environment. Join us on-site in New Orleans or from the comfort of your home or office—the choice is yours! Both formats allow you to explore the latest ideas, trends and best practices and interact and engage with fellow professionals. Don’t miss this exciting celebration of exceptional education and networking with leaders in the appraisal profession.

Don’t miss these industry experts presenting our Appraisal Review & Management sessions*:

Charles E. Blau, Esq. ASA, CRE, is a partner at Blau & Blau. He has over 40 years of experience in real estate appraising and law specializing in valuation issues in litigation. Mr. Blau is a designated member of ASA and has served on the Real Property Committee. Mr. Blau is also a past national President of the National Association of Independent Fee Appraisers and has appeared on CNN, the Wall Street Journal and the New Jersey Law Journal. He has qualified as an expert witness on valuation issues before United States Bankruptcy Courts, US District Court, New Jersey Tax Court and the Superior Court of New Jersey as well as trying valuation matters as an attorney.

Tyler J. Arbour is an attorney and shareholder at Lugenbuhl, Wheaton, Peck, Rankin & Hubbard. The New Orleans practice includes tax planning and tax controversies, tax-exempt organizations, estate planning/administration and litigation, commercial transactions and general commercial litigation. Tyler also has substantial experience handling high-net-worth community property partitions and the negotiation and preparation of marriage contracts (prenuptial agreements). Specifically, his experience includes representation of taxpayers before the IRS, the Louisiana Department of Revenue and various parishes. Tyler has also handled the administration and litigation concerning of contested and uncontested Successions worth tens of millions of dollars. Tyler regularly advises clients concerning operating agreements, asset purchase agreements, employment agreements, and other business matters. Tyler’s experience is not limited only to transactional business work. Tyler regularly handles litigation matters as well and has successfully argued motions in both state and federal court.

William Tomlinson, CRPC, is a Wealth Advisor at Independence Wealth Advisors. As a war history buff, Bill has always enjoyed a good defensive strategy. This passion has spilled over to his work as an advisor. Bill takes pride in helping his clients protect their nest egg from the many risks they will face in retirement. He also believes working as a fiduciary is the best way to do business. Every client is different and deserves a personalized plan based on their specific wants and needs. Since beginning his career in financial services in 2007, Bill has been the recipient of many quality awards over the years. However, he takes the most satisfaction in knowing that he has been able to assist many families along the way. Hard work, research, and surrounding himself with some of the best professionals in the business has been the cornerstone of Bill’s success. Bill resides in Chagrin Falls, OH with his fiancée, Jill, and two dogs, Breckenridge and Jackson. He enjoys boating, skiing, and is active with animal rescue.

Jack Beckwith, ASA, CEA, is an Accredited Senior Appraiser and Certified Equipment Appraiser. Mr. Beckwith began his appraisal career by opening EAGI in 1996 specializing in healthcare acquisitions after selling Mission Medical in 1996 with offices in Texas and Mexico. He has been involved in course development and teaching MTS Principle of Valuations since 2003. He is currently serving as the ASA Representative on the Advisory Forum Working Group for IVSC.

Charles C. Dixon, ASA (MTS-ARM), CSA, is president and owner of CD Valuations Services, In.  An ASA member for over 30 years, Charlie is an Accredited Senior Appraiser in the MTS and ARM disciplines of ASA, a Certified Senior Appraiser of the Equipment Appraisers of North America (EANA), and an Appraisal Qualifications Board (AQB) Certified USPAP Instructor (personal property).  In addition to teaching USPAP, he is an instructor for ASA of POV courses, including AR201, ME201 & 202, and various seminars on report writing, appraisal best practices, and other issues. He has served the ASA internationally on the Machinery & Technical Specialties (MTS) Committee for over ten years and for two years as MTS Discipline Governor. As an active member of the Philadelphia ASA chapter, Charlie served as Chapter President and was awarded the George D. Sinclair Award for Professionalism. Charlie currently serves the ASA on the Educational Foundation, the Board of Examiners (ARM), and as co-editor of the ARM e-journal and he is the Appraisal Review Chair for EANA.

Mike Pratt, ASA, IFA, IAAO-P, CFE, CAM, is Director of Education Services in Palm Beach County, Florida with 45 years’ experience in real estate, appraising and management. Mike is a State-Certified Residential Appraiser, Residential Appraiser Instructor, Community Association Manager (CAM), Real Estate Salesperson and Certified Florida Evaluator (CFE). Mike managed commercial, industrial and multi-family property then spent 20 years at the Broward County Property Appraiser as a review appraiser, supervised apartment evaluation, and managed education, standards and compliance programs. Mike is a Director at the Palm Beach County Property Appraiser’s jurisdiction with 250 employees, valued at $300 billion, 700 thousand parcels in 1,970 square miles. Mike Pratt is the Chair of the ASA Real Property-NAIFA Discipline Committee serving on the committee the past 9 years. Mike was elected Governor serving on the ASA Executive Board 2013-17.

Richard Conti, ASA, ARM, MAA, is Owner/President of Conti Appraisal Service, Chief Assessor for the City of Taunton, MA and City Councilor At Large/Finance Committee Chair for the City of Attleboro. Conti is a verteran appraiser with extensive experience in the valuation of personal property, real property and appraisal reivew. He is also an accomplished teacher, author and expert witness.

R. David Bolls, III, LL.M., is of counsel at Leigh Law Group P.C. Bolls presently serves as Of Counsel to Leigh Law Group with offices in San Francisco and Dallas. He is licensed to practice law in California and Texas and is focused on business transactions and litigation. David has enjoyed serving as in-house and outside General Counsel for multiple companies. More notably, David served as Chief Operating Officer of Duck Commander and Buck Commander, a multi-million dollar empire operated by Louisiana’s camouflage-clad Robertson family, who became well-known by A&E’s Duck Dynasty television series. David also served as Deputy General Counsel/EVP of Business & Legal Affairs for Outdoor Channel Holdings, Inc. During his tenure at Outdoor Channel, he was responsible for overseeing and negotiating network contracts, licensing agreements, intellectual property agreements, and managed and participated in business litigation, as well as the development of entertainment content and key relationships with talent and producers. Bolls has been an attorney for over 25 years.

Edward Kainen is Managing Member at the Kainen Law Group, PLLC. Kainen is the senior and managing partner of the Las Vegas law firm Kainen Law Group, PLLC, which is an ‘AV’ rated firm and featured in the Bar Register of Preeminent Attorneys. Kainen Law Group is the largest group of most-credentialed family lawyers in Nevada, and it is where he leads of team of six dedicated and talented family lawyers, five of whom are Board Certified Specialists and Fellows of the American Academy of Matrimonial Lawyers (AAML). Mr. Kainen, himself, is an elected Fellow of the AAML and the International Academy of Family Lawyers (IAFL). He is a Nevada Board Certified Specialist in Family Law and is also Nationally Board Certified in Family Trial Law by the National Board of Trial Advocacy. He has achieved the highest rating available by the prestigious Martindale-Hubbell Law Directory. Mr. Kainen was the first Chair of the Nevada Board of Certified Family Law Specialists and held that position for five years. He is a Past President of the Nevada Chapter of the AAML and has served on the National Organization’s Board of Governors. He is admitted to the practice of law in the state and federal courts of Nevada, Florida and Kansas.

Robert B. Morrison, FASA, is a retired business valuer.  He was honored in 2021 by his nomination and acceptance into the ASA College of Fellows. He is a past ASA International President and BVC Chair.  Bob currently serves on the Board of Trustees and Executive Committee of The Appraisal Foundation.

David Doering, ASA, IFA, has over 35 years of experience in the appraisal profession is one of two Real Property Governors on the International Board of Governors of the American Society of Appraisers (ASA), is a representative to the Missouri Housing Industry Alliance and, serves as President of the Missouri Appraisers Advisory Council (MAAC). In addition to taking specialized courses from the AIREA (now Appraisal Institute) and NIAFA, he holds a BA in Economics from the University of Missouri and is an AQB certified USPAP instructor and is a Senior Instructor of the American Society of Appraisers. Mr. Doering is President of Missouri Property Appraisal, Inc.

Carlos Lavin, ASA, MRICS, is an industry veteran, having completed appraisals in 20+ countries over 30+ years. His valuation experience encompasses projects in the private, public and industrial sectors. Carlos holds the prestigious ASA, MRICS and PQS designations and have mentored junior appraisers for more than a decade. Carlos is the president of Appraisals International, a leading global insurance company, with employees and established subcontractor network in four continents.

Natalia Szubbocsev, BA, CAIB, MBA, is Director of Operations and Sales for Appraisals International.Szubbocsev oversees business development and project management.

Christopher T. Caplinger, is a Shareholder at the Lugenbuhl law firm. Caplinger has over 25 years experience representing debtors, creditors, and creditor committees in Chapter 11 bankruptcy reorganization cases, creditors and debtors in Chapter 7 and 13 cases, and creditors in all aspects of prosecution and defense of claims and actions before bankruptcy courts and related litigation before federal district courts. He also represents clients in other commercial litigation matters.

Peter Jagger is Managing Director/Senior Vice President at Aon Commercial Risk. Jagger works with the firm’s clients on their pre-loss and post-loss planning and risk mitigation. During an insurance industry career that has spanned more than 25 years, he has been involved in claims program design and development, and the preparation of property claims for a variety of industries. Previously, at Aon, he served as director of Property/Casualty Claims/Specialty Services responsible for the oversight and management of the property and casualty claim staff. Over the years, he advised clients around the world that have sustained losses due from such large-scale disaster events as Hurricane Georges, Super Typhoon Pongsona, Hurricane Katrina, Hurricane Wilma, Hurricane Ike, Thailand flood, and Super Storm Sandy.

Kevin J. Madden, CPSU, ARM, is directly responsible for the oversight and direction of all Aon real estate accounts. Representing over 30% of the largest real estate owners and managers, Aon is the largest real estate insurance broker. As the Aon Real Estate Practice leader, Kevin is committed to provide experienced and professional risk management and insurance services this very important industry. He is considered an expert on insurance for the real estate industry and is a regular speaker on insurance issues. Kevin is the only person to be recognized by Risk & Insurance Magazine as a “Power Broker” in both 2006 and 2007 for the real estate industry. In 2009 he was a finalist.

Gary R. Trugman FASA, CPA/ABV, MVS, is President of Trugman Valuation Associates, Inc., a business valuation and economic damages firm with offices in Florida. Trugman is a Certified Public Accountant, licensed in Florida, and is designated as an Accredited Business Valuer by the Association of International Certified Professional Accountants (AICPA) and a Fellow Accredited Senior Appraiser in Business Valuation by The American Society of Appraisers. Gary has a master’s degree in Valuation Sciences from Lindenwood College. Gary has been very active with numerous committees of various accounting and valuation professional organizations. He has authored a textbook entitled Understanding Business Valuation, now published by Business Valuation Resources (6th ed.), has coauthored several other textbooks, has authored educational courses for several organizations and has authored articles in various publications. Gary has served on the faculty on the National Judicial College and has testified throughout the country in both Federal and state courts. He lectures and teaches business valuation topics all over the country for various organizations.

Michael A. Gregory, ASA, CVA, is a Qualified Mediator with the Minnesota Supreme Court Founder and Chief Manager. Gregory is an ASA and a CVA. He founded Michael Gregory Consulting, LLC in 2011 after 28 years with the IRS where he headed up business valuation nationally during his last 11 years. He is a Qualified Mediator with the Minnesota Supreme Court and has served on over a dozen boards.

Raymond Rath, FASA, CEIV™, CFA, is Managing Director at Baker Tilly US, LLP. Rath has over 40 years of experience in valuing businesses, securities and intangible assets for a wide range of tax reporting and litigation purposes. He is a highly sought after course developer, instructor, author and presenter. Rath has been a designated member of ASA for over 36 years, an active volunteer with the BV and ARM disciplines.

Carla Glass, FASA, is Managing Director at Marcum LLP. Glass is a managing director in the Valuation and Litigation Support Services group and has more than 25 years of experience in the valuation of businesses, partnerships, debt, derivative securities, intellectual property, and other intangible assets in a wide range of industries. She served as Chair of the Business Valuation Committee of the American Society of Appraisers (ASA) and Chair of the Appraisal Standards Board of The Appraisal Foundation, which is the board that promulgates the Uniform Standards of Professional Appraisal Practice (USPAP). She is a Fellow in the ASA College of Fellows (FASA), the ASA’s highest mark of achievement and recognition. She was also one of eight valuation professionals who served on the Valuation Resource Group of the Financial Accounting Standards Board. She is a frequent speaker on topics in business valuation to appraisal, legal, accounting, and other professional groups.

Michael H. Evans, FASA, is President of Evans Appraisal Service, Inc.M Evans has been actively engaged in the real estate appraisal field for forty years, President of Evans Appraisal Service, Inc., a real estate appraisal firm specializing in agricultural, commercial, industrial, special purpose including going concern properties. Michael is the only person currently holding designations in Real Property, Rural, and Going Concern Properties for the American Society of Appraisers, He serves the Society in many president positions including International President. He is a author, instructor and presenter. In 2005, Michael was bestowed a Fellow Membership designation by the American Society of Appraisers in full recognition of his outstanding services in the Society and his contribution to the Appraisal Profession at large. He currently serves as the Chancellor of the College of Fellows.

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Oakland California MTS Appraiser Elected International President for ASA

Editor’s Note: Garrett Schwartz, ASA, began his one-year term as International President for ASA on July 1, 2023. To learn more about our new leader, we sat down to ask a few questions.

ASA: Congratulations on your election. Can you tell us a little about your professional background?

Schwartz: I’m an Accredited Senior Appraiser in Machinery & Technical Specialties with Sencer Appraisal Associates. I’m based in Oakland, California, and have been an equipment appraiser for about sixteen years, valuing equipment for financial reporting, litigation, gift tax and estate planning, lending, and other purposes. I appraise many types of assets, but much of my work is in areas like construction, agriculture, manufacturing, food processing, metalworking, and medical equipment. Most of my work is in the United States, but I’ve valued assets for clients in Canada, Central and South America, Asia, and Europe. I’ve worked with a number of U.S. agencies, like the Department of Justice, the Federal Deposit Insurance Corporation, and the U.S. military, as well as state and local governments across the U.S., and I regularly work with regional and national banks, charitable groups, attorneys, accountants, and business clients from sole proprietors to international Fortune 5 corporations.

In addition to my ASA credential, I’m also a Certified Equipment Appraiser with the Association of Machinery and Equipment Appraisers and am also a Financial Professional member of CalCPA.

Garrett Schwartz, ASA (left) serving as a panelist at a California Board of Equalization meeting in 2019, with Jack Young, ASA (right).

ASA: How have you served ASA and the profession in the past?

Schwartz: I’ve been active in our Society for many years, starting with my involvement in the ASA NorCal chapter, where I was on the Board of Directors and served as chapter president. I was a member of ASA’s Machinery and Technical Specialties Committee and served as editor of the fourth edition of our equipment appraisal textbook, Valuing Machinery and Equipment: The Fundamentals of Appraising Machinery and Technical Assets, which was published in 2020. I’ve served as president of ASA’s International Chapter and as a member of several other ASA local, discipline, and international committees.

I served on the ASA Board of Governors as the Region Governor for the Western U.S. and Canada, Australia, and the Asian-Pacific Rim, and was elected as ASA International Secretary/Treasurer and then International Vice President.

ASA: Can you tell us a little about your personal background?

Schwartz: I’m from Columbus, Ohio, and went to The Ohio State University. (Go Bucks!). I move to Texas and then Los Angeles, and now live in Oakland, in the San Francisco Bay Area. After a decades-long break in my college education, I returned to school about 15 years ago and graduated from San Francisco State University with a Bachelor of Arts. Then I stuck around and got a Master of Business Administration while also working on the ASA Principles of Valuation courses for my first appraisal accreditation. My wife, Caren, and I have two sons, Tate and Ezra, and in addition to my ASA service, I am also the vice president of my synagogue, Temple Beth Abraham, in Oakland.

ASA: What do you see as important to ASA and the appraisal profession?

Schwartz: I’ve been active in our Society because of how it both supports and raises the bar for appraisers. Our members have diverse needs and for ASA to thrive, we need to support that diversity. We need to ensure that chapters can flourish to support members locally, as that is the first and most accessible opportunity for many appraisers to meet other appraisers and recognize what a professional organization like ASA can offer. We are a multidisciplinary organization, and while that is a strength, we also need to be able to support the different needs of our six disciplines. ASA’s education has long been the strength of our Society, and we need to make sure we are adjusting to the times and staying on top of best practices to continue to be seen as the leader in appraisal education. And we need to ensure we provide opportunities for appraisers internationally while maintaining strong support for our members in North America.

Our Board of Governors has spent a lot of the last year focusing internally on restructuring and how our governance model works, and I’m hoping to refocus this year on our Society’s long-term strategy and how we can best serve our different disciplines, support the long-term success of our chapters, and continue to improve our education.

ASA helps set the standard in our profession internationally, and I feel that ASA’s growth and success are fundamental to our profession’s long-term success and appraisers like me.

ASA: Thanks for your time and sharing a little about yourself. Any closing thoughts?

Schwartz: It’s a privilege and an honor to serve as ASA International President. I’m grateful for the opportunity and look forward to working with our Board of Governors and our chapter, discipline and committee leaders over the next year, and I hope to see everyone in person or online at the upcoming 2023 ASA International Conference, October 1-3, at the Sheraton New Orleans.

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