Forensic and Valuation Services Conference

Brian Tankersley is a consultant who advises US firms and companies on accounting technology issues. Mr. Tankersley is a frequent speaker at continuing education courses for K2 Enterprises, writes for multiple accounting media outlets, and publishes a nationally recognized blog on accounting and technology (www.cpatechblog.com). Mr. Tankersley has over 25 years of professional experience, including accounting, auditing, technology, and education, has been with K2 Enterprises since 2005.

Tankersley has been recognized eight times as one of the "Top 25 Thought Leaders in Public Accounting Technology" by Cygnus Business Media. Brian has made presentations in 48 of the 50 US states and has served as a guest speaker for many professional accounting organizations across Canada. He has received numerous awards for his writing and speaking from state CPA societies. Brian has presented sessions at most major national accounting technology conferences, including AICPA TECH+/Practitioners Conference, The Sleeter Group's Solutions Conference, Sage Summit, CCH Connections, and Thomson Reuters Synergy User Conference.

Brian is a certified public accountant (Tennessee), a certified information technology professional (CITP), and a Chartered Global Management Accountant (CGMA). He holds bachelor's degrees in both Accounting and Finance, cum laude, from the University of Tennessee. Tankersley also maintains numerous vendor software certifications, and is a member of the Tennessee Society of CPAs and the American Institute of CPAs.

Brian and his family make their home in Farragut, Tennessee.

Brent A. McDade is a director of Willamette Management Associates. His practice includes business valuation, litigation support, and transaction advisory services.

Brent has performed the following types of valuation and economic analyses: business and succession planning valuations, acquisition purchase price allocation valuations, asset impairment analyses, restricted stock valuations, blockage discount analyses, reasonableness of compensation analyses, restructuring and reorganization analyses, transfer price analyses, merger and acquisition valuations, fairness opinions, economic damages analyses, income-producing property valuations, phantom stock and employee incentive plan valuations, and employee stock ownership plan ("ESOP") employer stock valuations.

He has prepared these valuation and economic analyses for the following purposes: tax planning and compliance (income, gift, and estate), forensic analysis and dispute resolution, financial reporting, martial dissolution, and transaction planning (mergers and acquisitions). Brent has valued the following types of business entities, securities, and assets: contractual rights, contingent consideration, close corporations, close corporation fractional ownership interests, public corporations, intangible assets (including intellectual property), general and limited partnership interests, limited liability company interests, restricted equity and debt securities, preferred stock, proprietorships, options and warrants, and fractional interests in real estate.

He has performed valuation or arm’s-length royalty rate/transfer price analyses related to the following types of intangible assets: customer contracts, customer lists and customer relationships, employment contracts, going-concern value, goodwill, licenses, noncompete covenants, patent applications, patents, procedural manuals, trade names, trademarks, trained and assembled workforces, and training manuals and documentation.

Brent has performed business valuations, economic analyses, and/or financial advisory services for clients in the following industries, among others: alcoholic beverage manufacturing and distribution, apparel, automotive, aviation, building materials, carpet and flooring, chemicals, computers and electronic products, construction, contractors, cybersecurity, distribution, entertainment and sports, fabricated metal products, finance, government contracting, heavy construction, hospitality, insurance, Internet service providers, investment, leisure, manufacturing, natural resources, oil and gas, professional services, real estate, rental and leasing, retail, securities, security, textiles, transportation and trucking, warehousing, and wood product manufacturing.

He has served as an expert witness in disputes regarding business valuation and economic damages, particularly lost profits and lost business value, in state and federal courts. He has also been selected as the third appraiser to resolve differences of opinion between appraisers in buy-sell agreement disputes.

Jarrod is a senior manager in healthcare valuation at HORNE. He has performed business and intangible asset valuation/consulting services within the healthcare industry for over five years, including hospitals, ASCs, physician practices, ACOs, pharmacies, imaging centers, dentistry practices, physical therapy clinics, department carve-outs, mobile lithotripsy providers, sleep centers, ambulance companies, home health & hospice, pathology labs, dialysis centers, etc.

He is also experienced in valuing healthcare-specific intangible assets such as certificates of need, bed licenses, workforce-in-place, medical records, tradenames and other related intellectual property, etc. He is a CFA® charterholder, Accredited in Business Valuation, an Accredited Senior Appraiser (Business Valuation) and a Certified Valuation Analyst.

Matt Johnson is a Partner at Seacap Advisors. Matt came to Seacap after serving as Chief Financial Officer for a regional healthcare firm. Prior to his CFO role, Matt worked in banking, performing transaction analysis on acquisition prospects, and working with clients to help them achieve their strategic objectives. Matt holds a Bachelor of Science in Accounting from Christian Brothers University and a Master of Accountancy from the University of Mississippi. He is a Certified Public Accountant in Tennessee and a member of the American Institute of Certified Public Accountants. Additionally, he is Accredited in Business Valuation by the AICPA.

As a senior manager within PYA's valuation services group, Matt provides business valuation and related advisory services for a variety of entities, including physician practice groups, joint ventures, hospitals, and health systems. He has significant experience evaluating compensation and service arrangements between health facilities and physicians. Additionally, he provides litigation consulting services related to lost profits, merger-and-acquisition transactions, wrongful termination, and marital dissolution matters.

Bruce A. Johnson, ASA specializes in valuation services for gift and estate tax planning, sale transactions, profit sharing plans, C Corporation conversions and shareholder disputes. He also has widespread experience providing consulting services to buyers and sellers involved in mergers and acquisitions including assisting clients throughout the sale process. He has 25+ years of experience in the valuation of businesses in industries such as manufacturing, auto dealerships, hospitality, professional sports, food services, distribution, retail and real estate. In addition to earning a degree in Engineering and MBA from Texas A&M University, Bruce is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers where he serves on the audit tax, marketing and education committees.

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 Estate of Elsie J. Church and Estate of Emily Klauss. He is an elected member of the ASA Board of Governors and a board member of the Texas A&M University Corporate Finance Program.

He is a co-author of the Comprehensive Guide for the Valuation of Family Limited Partnerships. He is a frequent speaker on valuation issues and has been published in over 30 journals on a wide range of business valuation topics including the appraisal of Family Limited Partnerships, Promissory Notes and Discounts for Lack of Control and Lack of Marketability.

Harold G. Martin, Jr. is a Director in the Valuation and Forensic Services ("VFS") Practice of Keiter, a certified public accounting and consulting firm located in Richmond, Virginia. He was formerly the Partner-in-Charge of the VFS Practice for 23 years and member of the Executive and Partner Compensation Committees.

He has over 40 years of experience in valuation, forensic and public accounting, and financial services. He has performed over 2,000 valuation and forensic projects in over 220 industries. He has qualified as an expert witness before U.S. District Court, U.S. Bankruptcy Court, and 22 circuit courts in five states, as well as the American Arbitration Association and National Association of Securities Dealers. He has been named as an expert in disputes subject to the Financial Industry Regulatory Authority. He has been appointed by U.S. District Court as a forensic accountant on cases in which he collaborated with the SEC and the FBI. He has been appointed by the U.S. Office of the Federal Public Defender as a consultant on fraud cases. He has also been retained by the U.S. Department of Justice as a consultant in a litigation in U.S. District Court. He has presented testimony at trial, arbitration, and deposition over 95 times. He has been appointed by various circuit courts as a neutral forensic accountant and appraiser.

Harold is also the Managing Director of the Financial Consulting Group ("FCG"), the leading organization of independently owned business valuation, forensic, and financial consulting firms in North America. FCG provides member firms the opportunity to collaborate in knowledge-sharing, teaming on projects, practice development, and training through participation in FCG University, webinars on specialized topics, on-line discussion forums and publications.

He is an adjunct faculty member of The College of William and Mary Raymond A. Mason School of Business. He has taught forensic accounting in the Master of Accounting program for 19 years, and he has also served as a guest lecturer for the M.B.A program and the Marshall-Wythe School of Law. He has also served as a guest instructor at the FBI Academy for forensic accountants in Quantico, Virginia, as well as the National Judicial College.

Prior to joining Keiter, he was affiliated for 13 years with two of the "Big Eight" international accounting firms, serving as a Director responsible for managing the Financial Advisory Services practice for Coopers & Lybrand's Richmond, Virginia office and as a Senior Manager in Management Consulting Services for Price Waterhouse. He also served as a Direct Loan Officer in retail banking at First & Merchants National Bank.

In 2024, Harold was recognized by Forbes magazine in its inaugural list of America's Top 200 CPAs. He was also selected as a "Super CPA" in Virginia in valuation and litigation services in peer surveys conducted by Virginia Business and the Virginia Society of Certified Public Accountants for each year from its inception in 2001 to its final year in 2014.

He is a member of the American Institute of Certified Public Accountants Business Valuation Hall of Fame and is a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award. He serves as an instructor for the AICPA Business Valuation School and is a former instructor for the AICPA ABV Exam Review Course and AICPA Expert Witness Skills Workshop. He is a former member of the AICPA Business Valuation Committee, former Chair of the AICPA Business Valuation Conference Steering Committee, former commissioner of the AICPA National Accreditation Commission, former editor of the AICPA ABV e-Alert, and former editorial adviser and contributor for the AICPA CPA Expert.

He is a former member of the VSCPA's Board of Directors and former chair of the Business Valuation and Litigation Services Committees. He created and formerly chaired the Virginia Society of Certified Public Accountants Forensic & Valuation Services Conference for 23 years.

He is a co-author of Financial Valuation: Applications and Models, 1st-5th ed., a contributing author to Cost of Capital: Estimation and Applications, 2nd-4th ed., an Editorial Board member for Business Valuation Update, the editor of the Financial Consulting Group FCG Buzz, a former member of the VSCPA Editorial Task Force for Disclosures, and a former expert panelist for Financial Valuation and Litigation Expert. He has been interviewed by The Wall Street Journal, as well as numerous other publications.

He received his A.B. degree from The College of William and Mary and his M.B.A. degree from Virginia Commonwealth University where he was a member of Beta Alpha Psi (National Accounting Honorary). He is licensed in Virginia as a Certified Public Accountant (CPA). He is also certified by the AICPA as Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF); by the American Society of Appraisers as an Accredited Senior Appraiser in Business Valuation (ASA); and by the Association of Certified Fraud Examiners as a Certified Fraud Examiner (CFE).

Kevin Yeanoplos, CPA/ABV, ASA is a Shareholder and the Director of Valuation Services for Brueggeman and Johnson Yeanoplos, P.C., a firm with offices in Seattle and Tucson that specializes in the areas of business and intellectual property valuation, financial analysis and litigation support. Kevin is also one of the founders of YS Advisory Services, utilizing his extensive experience over the last four decades in advising professional service providers and their clients on strategic planning and management issues. He is an Adjunct Professor for the University of Denver's Daniels School of Business where he teaches graduate level courses in advanced business valuation.

For close to 40 years, Kevin has assisted clients around the country with the valuation of a diverse array of intangibles including patents, trademarks and song catalogs to name a few, whether it be for divorce or other litigation, financial reporting, gift and estate taxes, mergers and acquisitions or ESOP's, among others. The diversity extends to Kevin's extensive business valuation experience, with a partial client roster that includes healthcare companies, high tech companies, aircraft parts manufacturers, biomedical companies, construction companies, professional practices and automobile dealerships. As both an expert witness and court appointed neutral in state and Federal courts across the country, Kevin has assisted triers of fact in understanding a variety of complex valuation, financial analysis and damages issues.

A popular and experienced presenter, Kevin frequently lectures throughout the United States on the topics of valuation, applied finance and financial analysis, including presentations to the Federal Bureau of Investigation, the American Institute of Certified Public Accountants ("AICPA"), the American Society of Appraisers ("ASA"), the American Academy of Matrimonial Lawyers, the State Bars of Arizona, Colorado and Utah, and many other professional organizations. He has been a faculty member for the AICPA's National Business Valuation School for close to 25 years and is currently on the faculty of the ABA Family Law Trial Advocacy Institute.

An accomplished author, Kevin has contributed to Valuing Professional Practices & Licenses, Forensic Accounting in Matrimonial Divorce, Financial Valuation: Application and Models, Guide to Personal v. Enterprise Goodwill, and Reasonable Compensation: Application and Analysis for Appraisal, Tax and Management Purposes, among many others. He recently co-authored the Financial Expert Guide for Family Law Judges and Attorneys. He is currently lending his editorial skills to the Business Valuation Review as a member of its editorial board.

Throughout his professional career, Kevin has volunteered his time and talents to give back to the public and his profession, including prior service as a Commissioner on the AICPA's National Accreditation Commission, Chair of the AICPA's ABV Credential Committee, Board Member of the Arizona Society of CPAs and Chair of the Arizona Board of Appraisal among others. He is a former member of the AICPA's Accredited in Business Valuation (ABV) Examination Task Force, which is responsible for developing the exam that must be passed by those that hope to earn the ABV credential. He is currently serving as a member of the Arizona State Board of Accountancy's Certification Advisory Committee, as a Commissioner on the Arizona Commission on Judicial Performance Review, appointed by the Arizona Supreme Court, and as a member of the Utah Association of CPAs Leadership Council.

The AICPA honored Kevin's contributions by naming him their 2006 Business Valuation Volunteer of the Year and inducting him into the AICPA Business Valuation Hall of Fame in 2010, recognizing fewer than 30 individuals whose lifetime achievements and contributions have significantly advanced the valuation discipline and have enhanced the valuation profession for CPAs. In 2018, The Expert Resource Connection named Kevin as the recipient of The Thomas Burrage Award for Compassion, Collegiality & Character. In 2022, the ASCPA recognized Kevin's valuable lifetime service to the CPA profession by honoring him as a Life Member.

The 1983 Magna Cum Laude graduate of the University of Utah (BS) and 2021 graduate of the University of Denver (MBA) is a Certified Public Accountant Accredited in Business Valuation ("CPA/ABV") and was in the charter class of those earning the ABV credential. In addition, he is an Accredited Senior Appraiser in the Business Valuation discipline for the American Society of Appraisers.

When he's not chasing down the value of the invaluable, you can find Kevin running around the country on a 200-mile Ragnar Relay, raising money for a children's hospital as part of the Distinguished Clown Brigade, plying his acting skills as an extra in a horror movie, using his business acumen as a board member for a local theatre or radio station, volunteering for the Special Olympics, educating the public about the wonders of nature as the President of the Tucson Orchid Society, advocating for royalty reform as a member of the National Academy of Recording Arts and Sciences or interviewing the likes of Roger Daltrey, John Oates and Brian Wilson as a Beat Writer for AXS Entertainment and the webzine that he recently founded, Trebled Minds. He is currently a Board Member for Audubon Rockies, the Rocky Mountain Chapter of the Audubon Society.

Jim Hitchner is managing director of Financial Valuation Advisors www.finvaluation.com and is president of The Financial Consulting Group www.gofcg.org. He is also CEO of Valuation Products and Services (VPS) www.valuationproducts.com.

Mr. Hitchner is editor/coauthor of the books the Hitchner Pratt Fishman Consensus View Q&A Guide to Financial Valuation and the VPS DLOM Guide and Toolkit, published by VPS. He is also editor/coauthor of Financial Valuation Applications and Models (FVAM), fourth edition; Financial Valuation Workbook (FVW), fourth edition; and Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis, third edition, all published by Wiley. Mr. Hitchner was also coauthor of PPC's Guide to Business Valuation, 18th through 31st editions, Thomson Reuters. FVAM and FVW have been adopted by the AICPA for its five-day Business Valuation School. These two books are also used by the National Association of Certified Valuators and Analysts ("NACVA") for its three-day Advanced Business Valuation course. NACVA also uses the Discount for Lack of Marketability Guide and Toolkit as part of this course.

He has spent over 42 years in valuation services, including as a shareholder with Phillips Hitchner Group, partner-in-charge of valuation services for the Southern Region of Coopers & Lybrand (currently PricewaterhouseCoopers), and senior appraiser with American Appraisal Associates. In the valuation area he has coauthored over 20 courses, taught over 60 courses, published over 150 articles, and has made over 400 conference and webinar presentations.

He is also an inductee in the AICPA Business Valuation Hall of Fame and a two-time recipient of the AICPA's Business Valuation Volunteer of the Year award. He was also one of the four original members of the AICPA Business Valuation Standards Writing Task Force and served for the entire six years, up to the June 2007 official release of the standards.

Matt is a supervisor with Kraft Analytics, LLC who specializes in fraud and forensic analysis, transaction advisory, litigation services, and business valuations. Before joining Kraft's team, Matt worked as an attorney practicing in mergers and acquisitions, tax, and contract law in the Nashville area.

Matt's forensic experience ranges from internal investigations of accounting and financial reporting irregularities to more intensive investigations of alleged fraud and other misconduct subject to litigation in both the civil and criminal arenas. Matt's forensic work includes Ponzi Schemes, financial statement manipulation, check kiting, asset misappropriation, infringement claims, fraudulent disbursements, and wire fraud.

Matt's valuation experience includes business valuations, equity interests, debt instruments, intellectual property (patents, trademarks, copyrights), and other intangible assets such as non-compete agreements, management agreements, and customer contracts. Matt's valuation work includes modeling complex equity structures, waterfall analysis, and Monte Carlo simulations.

Matt's transaction advisory experience includes valuations, fairness opinions, purchase price allocations, due diligence (buyer and seller side), and transaction structuring related to acquisitions, mergers, joint ventures, divestitures, equity investments, lending transactions, and generational transfers.

Other advisory experience includes management consulting during the due diligence and transitional phases of acquisitions, performing industry and competitive analysis, identifying business strategies, completing compensation studies, and developing capital project analysis including PPP loan analysis.

Matt has broad industry experience, including healthcare, pharmaceuticals, financial services, manufacturing, professional services, entertainment, transportation, software, life sciences, retail, construction, distribution, and real estate.

Shannon is a Director at Elliott Davis. She specializes in the areas of forensic accounting, business valuation, and litigation support services. She provides consulting expert and expert witness services in marital dissolution (divorce) and commercial litigation matters. Her business valuation experience encompasses a broad range of companies and industries, and has been used in litigation, merger and acquisition transactions, healthcare regulatory settings, financial statement preparation, succession and estate planning, gift tax returns, and shareholder buy-in/buy-out transactions. Shannon recently served in a national professional leadership role related to forensic and litigation services.

As a certified public accountant since 1993, Shannon has spent the last 30 years working with small businesses and their owners, with the last 18 devoted to forensic and valuation services.

Robert Vance has practiced as a CPA for 38 years and today is a full-time forensic CPA and forensic economist concentrating his practice on business valuation, divorce litigation support, commercial lost profits and personal injury economic damage calculations, forensic investigations and expert witness testimony. He is the principal of Forensic & Valuation Services, PLC with offices in Memphis and Chattanooga, Tennessee.

He has qualified as an expert and testified in 162 trials and hearings, 31 with a jury, in 57 differ-ent courts and has been appointed by judges as a Special Master 5 times. Additionally, Rob's tes-timony has been referenced in over 30 Tennessee appellate cases.

Rob was appointed by the Governor of Tennessee in 2021 as a member of the Tennessee State Board of Accountancy. He is a Past-President of the Memphis Chapter of the Tennessee Society of CPAs (TSCPA) and is a past-chairman of the Forensic & Valuation Services Conference Plan-ning Committee of the TSCPA. He has served as an officer on several non-profit Boards includ-ing the Boys and Girls Clubs of Greater Memphis and The Phoenix Club of Memphis.

Josh Shilts an accomplished financial expert with a career focused on leading forensic investigations, economic dispute resolution, internal audit, and business valuation projects. Mr. Shilts is a Florida licensed CPA in addition to holding such professional designations/credentials as an Accredited Senior Appraiser (ASA), Accreditation in Business Valuation (ABV), Certified in Financial Forensics (CFF), Chartered Global Management Accountant (CGMA) and Certified Fraud Examiner (CFE). Mr. Shilts provides expert testimony in commercial and criminal matters surrounding business valuation, economic damages, fraud and other applicable disciplines surrounding economic, tax, and accounting issues. He has been qualified as an expert witness in State court as well as testified in Federal courts.

Bob Weiss, an attorney with focus areas including domestic relations, mediation, and civil litigation, joined Harris Shelton in 2022. He has more than 26 years of experience as both an advocate and adjudicator.

Bob previously led the launch of the domestic relations and civil litigation practices for two boutique law offices in the late 1990s before joining the firm of Keenan, Dabbous & Weiss in 2002, where he became partner. There, he expanded his litigation experience in state and federal courts in Tennessee handling general civil litigation, with a continued focus on domestic relations matters. In 2007, he launched his own sole proprietorship law office, also handling civil and criminal matters with a focus on domestic relations matters.

Between 2010 and 2022, Bob served as the trial judge in Division VIII of the Shelby County Circuit Court. He presided over 100 jury trials and more than 3,500 bench trials, including divorces and appeals from the General Sessions and Juvenile Courts. He was the presiding judge for the Shelby County trial courts between 2016 and 2018, and chairman of the Parent Education Committee for Shelby County Circuit and Chancery Courts between 2016 and 2022. Bob consistently maintained the second lowest active case list among the Circuit Court Divisions.

Bob is an active member of the Memphis Bar Association and a fellow of the Memphis Bar Foundation. Outside of work, Bob enjoys spending time with his wife, Kim, and his teenage son, Joseph. He is an avid fan of the Memphis Tigers, Memphis Grizzlies, and live music. Along with his wife, they are committed supporters of: Kindred Place, Carnival Memphis Children’s Charity Initiative, Porter Leath-Books from Birth, and Memphis Area Legal Services.

Jeff Hollingsworth recently retired after serving 16 years as a Circuit Court Judge of the 11th Judicial District (Hamilton County) Tennessee. In Circuit Court he presided over all types of civil matters, including personal injury, medical malpractice, business and contract disputes and family law cases, including divorce and child custody.

Prior to being elected judge, Jeff was a partner in the Chattanooga law firm of Chambliss, Bahner and Stophel, where he was head of the litigation section. His experience includes numerous jury trials in product liability, contract and personal injury matters. He was AV rated by Martindale Hubbel and certified as a Civil Trial Specialist by the National Board of Trial Advocacy and the Tennessee Supreme Court Commission on Specialization. He was also listed as a Rule 31 Civil Mediator by the Tennessee Supreme Court and is in the process of being recertified.

Jeff is a graduate of Tulane University in New Orleans, Louisiana, which he attended on a football scholarship. He received his J.D. from Louisiana State University. Jeff is a Fellow of the Chattanooga and Tennessee Bar Foundations, a member of the Brock Cooper Inns of Court, and served as chair of the Public Confidence Committee of the Tennessee Judicial Conference. He served on the board of Hope for the Inner City and is currently active with Kiwanis of Chattanooga and First Things First's Dads Making a Difference program. He is an Elder and Trustee at Signal Mountain Presbyterian Church.

James G. Martin, III joined Schell & Oglesby after serving two terms as a Circuit Court Judge for the 21st Judicial District in Williamson County, Tennessee. Jim is Of Counsel with the firm and brings with him extraordinary experience and insight from both his sixteen years on the bench and as well as his 35 years in private practice.

Prior to taking the bench, Jim graduated with Honors from Vanderbilt University in 1971 after a distinguished undergraduate career and service in the United States Army. Jim then practiced law in Middle Tennessee from 1974 to 2008, primarily focusing on civil litigation with an emphasis on family law.

In addition to his private practice, Jim served as City Attorney for the City of Franklin for over a decade. He also represented the interests of Middle Tennessee Electric Membership Corporation throughout Williamson County.

While sitting as judge in Williamson County, Jim continued to serve his community through work on several task forces with the Bar Association and the State of Tennessee. Notably, Jim worked to revise the statutes and rules which govern the practice marriage and family law. Jim also served as presiding judge for the 21st Judicial District Recovery Court from 2014-2022.

Since returning to private practice, James G. Martin, III has resumed his focus on general civil and family law matters and has established a strong mediation practice as a Licensed Rule 31 Mediator. With his unparalleled experience in the fields of civil and domestic litigation as both a practitioner and judge, Jim is an invaluable asset to the firm and its clientele.

Kurt Myers concentrates his practice on business valuation services. In addition to being a CPA, he also holds the designation of Accredited in Business Valuation (ABV) from the American Institute of Certified Public Accountants (AICPA). He also holds the designation of Accredited Senior Appraiser (ASA) with the American Society of Appraisers, Certified Business Appraiser (CBA) with the Institute of Business Appraisers, Inc. and Certified Valuation Analyst (CVA) with the National Association of Certified Valuation Analysts. Kurt is licensed as a CPA in Tennessee and Kentucky.

With over 32 years of public accounting experience, Kurt has been involved in over 950 appraisals of various types of closely held businesses since 1994. Appraisal clients include businesses in industries such as health care, entertainment, manufacturing, wholesale and retail distributors, and service industry businesses. Appraisal services have been performed for the following types of engagements:

Mergers and Acquisitions Divorce Litigation – Marital Property Settlement Estate Planning and Estate Tax Documentation Gift Tax Substantiation Succession Planning

Kurt attended Belmont University, where he earned a bachelor's degree in accountancy. He served as a staff auditor for the State of Tennessee, Comptroller of the Treasury, and Division of State Audit and in 1988 joined Carter, Young, Lankford, & Roach, P.C. He joined Horne CPA Group in 2001 when it merged with Carter, Young, Lankford, and Roach, P.C. In October 2004, he started his own accounting and valuation firm – Myers Valuation Associates, PLLC.

Mr. Will leverages his more than 30 years of experience in accounting, including public accounting, forensic accounting, consulting, and audit and tax compliance, to deliver to policyholders the high-touch, high-quality CAMICO experience. He works closely with the Loss Prevention Specialists to manage the department's efforts to deliver policyholder service. Will's specialties are accounting and auditing and business valuation-related risk management. He advises policyholders through the CAMICO Loss Prevention Hotline, speaks to CPA groups, and writes articles on a wide range of topics. Topics of particular interest include complying with the AICPA's Statements on Standards for Accounting and Review Services, doubts about an entity's ability to continue as a going concern, cyber-security, and serving clients in the cannabis industry.

Will began his accounting career in 1979 as a staff accountant in the Washington, D.C. area and spent most of his public accounting career in California and Florida. He earned a Bachelor of Science in accounting from the University of Maryland and is Accredited in Business Valuation and Certified in Financial Forensics. A Certified Fraud Examiner, Will is an active member of the Association of Certified Fraud Examiners; has supplemented his education with college courses at the University of Baltimore, Golden Gate University, and Florida Atlantic University; and welcomes opportunities to expand his knowledge over a broad spectrum of accounting-related curricula.

Dr. Chris Kuehl is a Managing Director of Armada Corporate Intelligence. He provides forecasts and strategic guidance for a wide variety of corporate clients around the world. He is the chief economist for several national and international organizations, Fabricators and Manufacturers Association, National Association of Credit Management, Finance, Credit and International Business and the Business Information Industry Association. He is also the economic analyst for several state accounting societies – Missouri, Kentucky, Tennessee and Kansas.

Prior to starting Armada in 1999 he was a professor of economics and finance for 15 years – teaching in the US, Hungary, Russia, Estonia, Singapore and Taiwan. He holds advanced degrees in economics, Soviet studies and East Asian studies.

Chris is the author of Business Intelligence Briefs and Executive Intelligence Briefs - both publications from Armada. He is also responsible for the Credit Manager's Index from NACM and Fabrinomics from the FMA.