Email Gary Trugman

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

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

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

Court Appearances. Has appeared in the following courts: Florida • Santa Rosa, Palm Beach, Polk, Lee, Broward, Miami-Dade, Leon and Escambia. New Jersey • Morris, Atlantic, Sussex, Bergen, Burlington, Passaic, Mercer, Middlesex, Monmouth, Essex, Hunterdon, Warren, Hudson, and Union. New York • Bronx • Westchester.  Connecticut • Fairfield, Milford/Ansonia, Middlesex. Pennsylvania • Montgomery, Lehigh, Philadelphia, Chester. Massachusetts • Middlesex. Indiana • Marion. California • San Jose. Michigan • Ottawa.

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

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

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

Professional Designations

CPA: Licensed in Florida (1996), New Jersey (1978) and New York (1977).

ABV: Accredited in Business Valuation designated by the American Institute of CPAs (1998). Reaccredited in 2008.

MCBA: Master Certified Business Appraiser designated by The Institute of Business Appraisers, Inc.(1999). Original certification (Certified Business Appraiser) in 1987. Reaccredited in 2011.

ASA: Accredited Senior Appraiser designated by the American Society of Appraisers (1991). Reaccredited in 2011.

Education

Masters in Valuation Sciences -- Lindenwood College, St. Charles, MO (1990). Thesis topic: Equitable Distribution Value of Closely-Held Businesses and Professional Practices.
BBA in Accountancy -- Bernard M. Baruch College, New York, NY (1977).

Faculty

National Judicial College, Reno, NV since 1997.
Florida International University, Miami, FL.  Adjunct professor since 2010.

Appraisal Education

AICPA National Business Valuation Conference, Las Vegas, NV, American Institute of Certified Public Accountants, 2011.                                                                                                                                                                                 Valuation, Forensic Accounting and Litigation Services Conference, Ft. Lauderdale, FL, FL Institute of Certified Public Accountants, 2011.
AICPA National Business Valuation Conference, Washington, DC, American Institute of Certified Public Accountants, 2010.
Valuation for SFAS 123R/IRC 409A - American Society of Appraisers, South Beach Miami, FL, 2010.
2010 ASA-CICBV Business Valuation Conference, South Beach Miami, FL, American Society of Appraisers and Canadian Institute of Certified Business Valuers, 2010.
AICPA National Business Valuation Conference, San Francisco, CA, American Institute of Certified Public Accountants, 2010.
The NACVA/IBA 2010 Annual Consultants' Conference. Miami Beach, FL, National Association of Certified Valuation Analysts and The Institute of Business Appraisers, 2010.
FICPA Valuation, Forensic Accounting and Litigation Services Conference. Ft. Lauderdale, FL, Florida Institute of CPAs, 2010.
AICPA National Business valuation Conference. San Francisco, CA, American Institute of Certified Public Accountants, 2009, 2010.
FICPA Valuation, Forensic Accounting and Litigation Services Conference, Ft. Lauderdale, FL, Florida Institute of CPAs, 2009.
2008 AICPA/ASA National Business Valuation Conference, Las Vegas, NV, American Institute of CPAs and American Society of Appraisers, 2008.
NJ Law & Ethics. Webcast, NJ Society of CPAs, 2008.
FICPA Valuation, Accounting & Litigation Services Conference. Ft. Lauderdale, FL, Florida Institute of Certified Public Accountants, 2008.
AICPA National Business Valuation Conference. New Orleans, LA, American Institute of CPAs, 2007.
FCG Conference. New Orleans, LA, Financial Consulting Group, 2007.
Advanced Business Valuation Conference. San Diego, CA, American Society of Appraisers, 2007.
IBA Symposium 2007. Denver, CO, The Institute of Business Appraisers, 2007.
FICPA Valuation, Accounting and Litigation Services Conference. Ft. Lauderdale, FL, Florida Institute of Certified Public Accountants, 2007.
AICPA National Business Valuation Conference. Austin, TX, American Institute of Certified Public Accountants, 2006.
FCG Conference. Austin, TX, Financial Consulting Group, 2006.
Personal Goodwill. BV Resources Telephone Conference, 2006.
FICPA Valuation, Accounting and Litigation Services Conference. Ft. Lauderdale, FL, Florida Institute of Certified Public Accountants, 2006.
Valuation ². Las Vegas, NV, American Institute of Certified Public Accountants and American Society of Appraisers, 2005.
AICPA National Business Valuation Conference. Orlando, FL, American Institute of Certified Public Accountants, 2004.
23rd Annual Advanced Business Valuation Conference. San Antonio, TX, American Society of Appraisers, 2004.
2004 National Business Valuation Conference. Las Vegas, NV, Institute of Business Appraisers, 2004.
New Jersey Law and Ethics Course. Parsippany, NJ, New Jersey Society of Certified Public Accountants, 2004.
22nd Annual Advanced Business Valuation Conference. Chicago, IL, American Society of Appraisers, 2003.
AICPA National Business Valuation Conference. New Orleans, LA, American Institute of Certified Public Accountants, 2002.
Brown v. Brown: The Most Important Equitable Distribution Decision Since Painter. Fairfield, NJ, New Jersey Institute for Continuing Legal Education, 2002.
2001 National Business Valuation Conference. Las Vegas, NV, American Institute of Certified Public Accountants, 2001.
2001 Share the Wealth Conference. Orlando, FL, The Institute of Business Appraisers, 2001.
2000 National Conference on Business Valuation. Miami, FL, American Institute of Certified Public Accountants, 2000.
19th Annual Advanced Business Valuation Conference. Philadelphia, PA, American Society of Appraisers, 2000.
Hot Issues in Estate and Gift Tax Returns: What do the Auditors Look For? Fairfield, NJ, New Jersey Institute for Continuing Legal Education, 2000.
Pulling Ahead of the Pack -- The Institute of Business Appraisers' 2000 National Conference. Phoenix, AZ, The Institute of Business Appraisers, 2000.
Business Valuation Conference. Las Vegas, NV, American Institute of Certified Public Accountants, 1999.
1999 International Appraisal Conference. Boston, MA, American Society of Appraisers, 1999.
1999 Annual Conference: The Future of Business Valuation. Orlando, FL, The Institute of Business Appraisers, Inc., 1999.
1998 Joint Business Valuation Conference. Montreal, Canada, American Society of Appraisers and Canadian Institute of Chartered Business Valuators, 1998.
The Future of Business Valuation Annual Conference. San Antonio, TX, The Institute of Business Appraisers, Inc., 1998.
Business Valuation Conference. San Diego, CA, American Institute of Certified Public Accountants, 1997.
16th Annual Advanced Business Valuation Conference. San Francisco, CA, American Society of Appraisers, 1997.
Quantifying Marketability Discounts. San Francisco, CA, Mercer Capital, 1997.
Introduction to Machinery & Equipment Valuation. Chicago, IL, American Society of Appraisers, 1997.
National Conference on Appraising Closely-Held Businesses. San Diego, CA, The Institute of Business Appraisers, Inc., 1997.
Business Valuation Conference. Phoenix, AZ, American Institute of Certified Public Accountants, 1996.
15th Annual Business Valuation Conference. Memphis, TN, American Society of Appraisers, 1996.
1996 Business Valuation Conference. Holmdel, NJ, NJ Society of Certified Public Accountants, 1996.
National Conference on Appraising Closely-Held Businesses. Orlando, FL, The Institute of Business Appraisers, Inc., 1996.
Business Valuation Conference. New Orleans, LA, American Institute of Certified Public Accountants, 1995.
14th Annual Business Valuation Conference. Boston, MA, American Society of Appraisers, 1995.
1995 Matrimonial Conference. Holmdel, NJ, New Jersey Society of Certified Public Accountants, 1995.
Joint Business Valuation Conference. San Diego, CA, American Institute of Certified Public Accountants -- The Institute of Business Appraisers, Inc., 1995.
1995 Business Valuation Conference. Holmdel, NJ, New Jersey Society of Certified Public Accountants, 1995.
National Conference on Appraising Closely-Held Businesses. Las Vegas, NV, The Institute of Business Appraisers, Inc., 1995.
1994 International Conference. Chicago, IL., American Society of Appraisers, 1994.
National Conference on Appraising Closely-Held Businesses. Orlando, FL, The Institute of Business Appraisers, Inc., 1994.
1993 International Conference. Seattle, WA, American Society of Appraisers, 1993.
Uniform Standards of Professional Appraisal Practice and Professional Appraisal Ethics. Seattle, WA, American Society of Appraisers, 1993.
11th Annual Business Valuation Conference. Atlanta, GA, American Society of Appraisers, 1992.
1992 International Conference. New Orleans, LA, American Society of Appraisers 1992.
National Conference on Appraising Closely-Held Businesses. Orlando, FL, The Institute of Business Appraisers, Inc., 1992.
10th Annual Business Valuation Conference. Scottsdale, AZ, American Society of Appraisers, 1991.
1991 International Conference. Philadelphia, PA, American Society of Appraisers, 1991.
Appraising Closely-Held Businesses. Orlando, FL, The Institute of Business Appraisers, Inc., 1991.
Principles of Valuation-Business Valuation Case Study. New Orleans, LA, American Society of Appraisers, 1989.
Principles of Valuation–Business Valuation Methodology. New Orleans, LA, American Society of Appraisers, 1988.
Divorce Tax Planning. American Institute of Certified Public Accountants, 1988.
Valuation of Closely-Held Businesses. Total Tape Inc., 1987.
Business Valuation for Accountants. Paramus, NJ, The Institute of Business Appraisers, Inc., 1986.
Valuation of Closely-Held Businesses. American Institute of Certified Public Accountants, 1986.
Has performed extensive reading and research on business valuation and related topics.

Lecturer

Valuing Covenants Not to Compete, AICPA National Business Valuation Conference, Las Vegas, NV, American Institute of Certified Public Accountants, 2011.                                                                                                                                   Practical Applications of the Market Approach (co-presenter),  AICPA National Business Conference, Las Vegas, NV, American Institute of Certified Public Accountants, 2011.                                                                                                               Management and Marketing of a Valuation Practice (co-presenter), AICPA National Business Valuation Conference, Las Vegas, NV, American Institute of Certified Public Accountants, 2011.                                                                                        Using Forecasts in Business Valuation, NY State Society of Certified Public Accountants, New York, NY 2011.                                                                                                                                                                                                         Using Forecasts in Business Valuation, FL Institute of Certified Public Accountants, Ft. Lauderdale, FL, 2011.
Developing Discount and Capitalization Rates, AICPA National Business Valuation Conference, Washington, DC, 2010.
Applications of Standards, AICPA National Business Valuation Conference, Washington, DC, 2010.
Defining The Engagement,  AICPA National Business Valuation Conference, Washington, DC, 2010.
Small Business Valuation Including Personal and Professional Goodwill, Illinois CPA 2010 Family Law Conference, Illinois CPA Society, Chicago, IL 2010.
Business Valuation During Crazy Economic Times, Get Away Convention, New Jersey Society of CPAs, Naples, FL 2010.
Forecasting: The Good, The Bad & the Ugly - Valuation the Public vs. the Private Company, 2010 ASA-CICBV Business Valuation Conference, South Beach Miami, FL, American Society of Apraisers and Canadian Institute of Certified Business Valuers, 2010.
Other Valuation Adjustments - What Should We Do With Them? Miami Beach, FL, The NACVA/IBA 201 Annual Consultants' Conference, 2010.
Working in a Distressed Economy. Ft. Lauderdale, FL, FICPA Valuation, Forensic Accounting and Litigation Services Conference, 2010.
Thinking Outside the Box: Using the Market Approach to Develop a Cost of Capital. Ft. Lauderdale, FL, FICPA Valuation, Forensic Acconting and Litigation Services Conference, 2010.
Using Forecasts in Business Valuation. San Francisco, CA, AICPA National Business Valuation Conference, 2009.
Thinking Outside the Box: Using the Market Approach to Develop a Cost of Capital. San Francisco, CA, AICPA National Business Valuation Conference, 2009.
Complying with Standards and Writing a Good Report. San Francisco, CA, AICPA National Business Valuation Conference, 2009.
Exit Strategies for Increasing Your Business' Selling Price. Orlando and Ft. Lauderdale, FL, FICPA Accounting Show/FABExpo, 2009.
Business Valuation During Crazy Times. Ft. Lauderdale and Tampa, FL, CPAs in Industry Conference, 2009.
Fishman, Mard and Trugman on Divorce Valuations. Webinar, Financial Consulting Group, 2009.
Ask the Experts. Ft. Lauderdale, FL, FICPA Valuation, Forensic Accounting and Litigation Services Conference, 2009.
SSVS1 and the Very Small Business. Ft. Lauderdale, FL, FICPA Valuation, Forensic Accounting and Litigation Services Conference, 2009.
Hardball with Hitchner. Las Vegas, NV, 2008 AICPA/ASA National Business Valuation Conference, 2008.
Valuing Small Main Street (Mom & Pop) Businesses. Las Vegas, NV, 2008 AICPA/ASA National Business Valuation Conference, 2008.
Construction Firm Valuation Issues: What You Need to Know. Orlando, FL, FICPA Construction Industry Conference, 2008.
How to Build a Valuable Practice. Ft. Lauderdale, FL, FICPA Practice Management Conference, 2008.
AICPA Statement on Standards for Valuation Services. Tallahassee, FL, Tallahassee Chapter of FICPA, 2008.
Keeping Yourself out of Trouble as an Appraiser. Institute of Business Appraisers, Teleconference, 2008.
Business Valuation for Litigation. Detroit, MI, MACPA's 2008 Litigation and Business Valuation Conference, 2008.
Current Issues in Business Valuation and Litigation Support... And the Beat Goes On. Detroit, MI, MACPA's 2008 Litigation and Business Valuation Conference, 2008.
Personal Goodwill. Orlando, FL, American Academy of Matrimonial Lawyers, 2008.
Valuing the Very Small Business. Business Valuation Resources, Teleconference, 2008.
Personal Goodwill - What to Do With It. Institute of Business Appraisers, Teleconference, 2008.
Discount and Cap Rates -- Are They Really Such a Mystery? Institute of Business Appraisers, Teleconference, 2008.
Ask the Experts. Ft. Lauderdale, FL, FICPA Valuation, Accounting and Litigation Services Conference, 2008.
Tax Effecting S Corporations and Other Flow Through Entities. Ft. Lauderdale, FL, FICPA Valuation, Accounting and Litigation Services Conference, 2008.
Dream the Impossible Dream: Can Specific Company Risk Really Be Quantified? New Orleans, LA, AICPA National Business Valuation Conference, 2007.
Hardball with Hitchner. New Orleans, LA, AICPA National Business Valuation Conference, 2007.
Valuing Small Businesses and Personal versus Professional Goodwill. New Orleans, LA, FCG Conference, 2007.
Personal Goodwill. Richmond, VA, VASCPA Business Valuation Conference, 2007.
Expert Witness -- A Primer. Orlando, FL, FICPA FABExpo, 2007; FICPA Accounting Show, 2007.
Personal Goodwill: Does the Non-Propertied Spouse Really Lose the Battle? Ft. Lauderdale, FL, Florida Bar Family Law Section, 2007.
Do's and Dont's of Expert Testimony. Ft. Lauderdale, FL, FICPA Valuation, Accounting and Litigation Services Conference, 2007.
Valuing Small Businesses for Divorce. Austin, TX, AICPA National Business Valuation Conference, 2006.
Ask the Experts. Austin, TX, AICPA National Business Valuation Conference, 2006.
Changes to the 2006 USPAP. Overland Park, KS, Kansas Valuation Conference, 2006.
Tax Effecting S Corporations and Other Flow Through Entities. Overland Park, KS, Kansas Society of CPAs Valuation Conference, 2006.
Valuation Discounts. Minneapolis, MN, MN Society of CPAs Valuation Conference, 2006.
Malpractice and Business Valuation. Minneapolis, MN, MN Society of CPAs Valuation Conference, 2006.
Mock Trial -- Being an Expert Witness. Woodbridge, NJ, NJ Divorce Conference, 2006.
Expert Reports Used in Divorce. Las Vegas, AICPA Divorce Conference, 2006.
Ask the Expert. Ft. Lauderdale, FL, FICPA Valuation, Accounting and Litigation Services Conference, 2006.
Valuing the Very Small Company, Las Vegas, NV, Valuation2, American Institute of Certified Public Accountants and American Society of Appraisers, 2005.
Being an Effective Witness. Las Vegas, NV, Valuation2, American Institute of Certified Public Accountants and American Society of Appraisers, 2005.
Divorce Valuation versus Other Valuations. Richmond, VA, Virginia Society of CPAs Conference, 2005.
Hot Topics in Business Valuation. Cleveland, OH, SSG, 2005.
Valuing Small Businesses and Professional Practices. Atlanta, GA, George Society of CPAs' Super Conference, 2005.
Personal Goodwill in a Divorce Setting. Ft. Lauderdale, FL, Florida Institute of Certified Public Accountants -- Valuation & Litigation Services Conference, 2005.
The Market Approach: Case Study. Orlando, FL, American Institute of CPAs, 2004.
Valuing Professional Practices. Orlando, FL, American Institute of CPAs, 2004.
How to Develop Discount Rates. Ft. Lauderdale, FL, Florida Institute of CPAs Valuation and Litigation Conference, 2004; Detroit, Michigan, MI Valuation Conference, 2004.
To Tax or Not to Tax -- That is the Question: Tax Effecting S Corporations. Chicago, IL, Illinois Business Valuation Conference, 2004.
Controversial Topics. Richmond, VA, VA Valuation and Litigation Conference, 2004.
Guideline Company Methods: Levels of Value Issues, Telephone Panel, Business Valuation Resources, 2004.
Small Business Case Study. Phoenix, AZ, American Institute of Certified Public Accountants National Business Valuation Conference, 2003; Ft. Lauderdale, FL, Florida Institute of CPAs, 2004.
Valuation Issues What You Need to Know. San Antonio, TX, AICPA National Auto Dealer Conference, 2003.
Professional Practice Valuations. Tampa, FL, the Florida Bar Family Law Section, 2003.
The Transaction Approach -- How Do We Really Use It? Tampa, FL, American Society of Appraisers International Conference, 2003
Business Valuation Basics. Orlando, FL, The Florida Bar Annual Meeting, 2003.
Business Valuation for Divorce. Orlando, FL, The Florida Bar Annual Meeting, 2003.
Business Valuation in a Litigation Setting. Las Vegas, NV, CPAmerica International, 2003.
Advanced Testimony Techniques. Chicago, IL, Illinois Business Valuation Conference, 2003.
To Tax or Not to Tax? Issues Relating to S Corps and Built-In Gains Taxes. Washington, DC, Internal Revenue Service, 2003.
Issues for CPAs in Business Valuation Reports. New Orleans, LA, American Institute of Certified Public Accountants, 2002.
Guideline Public Company Method: Minority Versus Control -- Dueling Experts. New Orleans, LA, American Institute of Certified Public Accountants, 2002.
To Tax or Not To Tax? -- That Is The Question. Minneapolis, MN, Minnesota Society of Certified public Accountants, 2002.
Pressing Problems and Savvy Solutions When Retained by the Non-Propertied Spouse. Las Vegas, NV, American Institute of Certified Public Accountants/American Academy of Matrimonial Lawyers, 2002.
The Transaction Method -- IBA Database. Atlanta, GA, Financial Consulting Group, 2002.
Valuation Landmines -- How Not To Get In Trouble. Washington, DC, 2002 Annual Business Valuation Conference, The Institute of Business Appraisers, 2002.
Guest Lecturer on Business Valuation. New York, NY, Fordham Law School, 2002.
Guideline Company Analysis. Chicago, IL, Illinois CPA Foundation, 2002.
Guideline Company Analysis. Las Vegas, NV, American Institute of Certified Public Accountants, 2001.
Discount and Capitalization Rates. Bloomington, MN, Minnesota Society of CPAs, 2001.
Valuation Premiums and Discounts. Louisville, KY, Kentucky Tax Institute, 2001.
Business Valuation. St. Louis, MO, Edward Jones, 2001.
Business Valuation for Marital Dissolutions. Dublin, OH, Ohio Supreme Court, 2001.
Testimony Techniques. Chicago, IL, Illinois CPA Society, 2001.
Valuing the Very Small Business. Chicago, IL, Illinois CPA Society, 2001.
Valuations in Divorce. Ft. Lauderdale, FL, Florida Institute of Certified Public Accountants, 2001.
Valuation Land Mines To Watch Out For. Miami, FL, American Institute of Certified Public Accountants, 2000.
Ask the Experts -- Discounts and Premia. Miami, FL, American Institute of Certified Public Accountants, 2000.
Understanding a Financial Report. Columbia, SC, South Carolina Bar Association, 2000.
Business Damages. Columbia, SC, South Carolina Bar Association, 2000.
A Fresh Look at Revenue Rulings 59-60 and 68-609. New Orleans, LA, Practice Valuation Study Group, 2000.
Business Valuation: What's It Really All About? New York, NY, New York State Society of Certified Public Accountants, 1999.
Understanding and Increasing the Value of Your Business. Phoenix, AZ, Inc. Growth Conference, 1999.
Equitable Distribution of Closely-Held Businesses -- Fair Market Value or Fair Value? Atlantic City, NJ, Association of Trial Lawyers of America -- New Jersey, 1999.
Controversial Topics In Business Valuation. Orlando, FL, The Institute of Business Appraisers, Inc., 1999; Ft. Lauderdale, FL, Florida Institute of Certified Public Accountants, 1999, 2003.
Discount and Capitalization Rates. San Antonio, TX, The Institute of Business Appraisers, Inc., 1998; Asheville, NC, North Carolina Association of Certified Public Accountants, 1998; Ohio, Ohio Society of Certified Public Accountants, 1998.
Developing a Niche in Business Valuation. Las Vegas, NV, American Institute of Certified Public Accountants, 1998.
Digesting Business Valuation for Legal Transactions. New Brunswick, NJ, Institute of Continuing Legal Education, 1997.
The Market Approach to Business Valuation. Baltimore, MD, CPA Associates International, 1997.
Valuing Accounting Practices for Sale or Merger. New Orleans, LA, American Institute of Certified Public Accountants Practitioners Symposium, 1997.
The Value of a Deal. New York, NY, Practicing Law Institute, 1997.
Revenue Ruling 59-60 Revisited. San Diego, CA, The Institute of Business Appraisers, Inc., 1997.
Capitalization Rates. Greensboro, NC, National Association of Certified Valuation Analysts, 1996.
Valuation Discounts and Premiums. Greensboro, NC, National Association of Certified Valuation Analysts, 1996; New York, NY, New York State Society of Certified Public Accountants, 1999; San Francisco, CA, Accounting Firms Associated, Inc., 1999.
Equitable Distribution Value of Small Closely-Held Businesses and Professional Practices. Greensboro, NC, North Carolina Association of Certified Public Accountants, 1996.
Does the Market Transaction Method Really Work? Phoenix, AZ, National Business Valuation Conference, American Institute of Certified Public Accountants, 1996.
Valuation Issues Affecting Transfers of Family Businesses. Princeton, NJ, New Jersey Society of Certified Public Accountants Financial Planning Conference, 1996.
Crossfire: Why You Should Not Use the Excess Earnings Method. New Orleans, LA, American Institute of Certified Public Accountants Business Valuation Conference, 1995.
Practice Aid 93-3, What Did We Do? Tampa, FL, Florida Institute of Certified Public Accountants, 1995.
Revenue Ruling 59-60: What Does It Really Say? East Brunswick, NJ, New Jersey Society of Certified Public Accountants, 1995.
Preparing and Defending a Business Valuation Report in Litigation. Holmdel, NJ, New Jersey Society of Certified Public Accountants, 1995.
Using the Market Approach to Value Small and Medium Sized Businesses. San Diego, CA; Orlando, FL, American Institute of Certified Public Accountants, Institute of Business Appraisers, Inc., Joint Conference, 1995 - 1996.
CPA's Role in Divorce Litigation. Holmdel, NJ, New Jersey Society of Certified Public Accountants, 1995.
Business Valuation and Litigation. Reno and Las Vegas, NV, Nevada Society of Certified Public Accountants, 1994.
Business Valuation with an Emphasis on Employee Stock Ownership Plans, Mergers and Acquisitions, and Initial Public Offerings. Phoenix, AZ, National Industry Conference, American Institute of Certified Public Accountants, 1994.
Business Valuation -- There's a Right Way and a Wrong Way to Do It. Dallas, TX, Dallas Estate Planning Council, 1993, Chattanooga, TN, Chattanooga Estate Planning Council, 1998.
The CPA's Role in Divorce Litigation. Louisville, KY, Kentucky Society of Certified Public Accountants, 1993.
Valuation of Accounting and Other Professional Practices. West Orange, NJ, Small and Medium Firm Conference, NJ Society of Certified Public Accountants, 1993.
Information Gathering Strategies for Business Appraisal. San Diego, CA, National Conference on Appraising Closely-Held Businesses, The Institute of Business Appraisers, Inc., 1993.
Capitalization Rates. Edison, NJ, Matrimonial Conference, NJ Society of Certified Public Accountants, 1993.
Measure of Value in Theory and Reality for Marital Dissolutions. Orlando, FL, National Conference on Appraising Closely-Held Businesses, The Institute of Business Appraisers, Inc., 1992.
Equitable Distribution Value of Closely-Held Companies and Professional Practices. San Diego, CA, National Conference on Appraising Closely-Held Businesses, The Institute of Business Appraisers, Inc., 1991.
Tax Aspects of Divorce. NJ, Institute of Continuing Legal Education, 1989-1990, 1992.
Appraising Closely-Held Businesses: Expert Testimony. Orlando, FL, National Conference on Appraising Closely-Held Businesses, The Institute of Business Appraisers, Inc., 1990.
Business Valuation for Accountants. NJ, The Institute of Business Appraisers, Inc., 1988, 1989, 1990.
Using Forecasts and Projections in Business Valuation. Orlando, FL, Valuation Study Group, 1989.
What You Need to Know About Valuation and Litigation Support Services. East Hanover, NJ, CPA Club, 1989.
Valuing Professional Practices. San Diego, CA, National Conference on Appraising Closely-Held Businesses, The Institute of Business Appraisers, Inc., 1989.
What is Your Business Worth? Wayne, NJ, Dean Witter Reynolds, 1988.
Understanding Business Valuation for the Practice of Law. NJ, Institute of Continuing Legal Education, 1987.

Instructor

Valuation Potpourri: Concentrating on the Small Business, National Association of Certified Valuation Analysts, Hartford, CT, 2011.                                                                                                                                                                  Advanced Topics in Business Valuation. American Society of Appraisers, Bethesda, MD, 2010, Washington, D.C. 2011.
Principals of Business Valuation - Part 1. American Society of Appraisers, Atlanta, GA, 2009; Las Vegas, NV, 2010, Annapolis, MD, 2010, Bethesda, MD, 2011.
Essentials of Business Appraisal. The Institute of Business Appraisers, Ft. Lauderdale, FL, 2008.
Business Valuation Basics. New Jersey Judicial College, Teaneck, NJ, 2007.
Standards and Ethics: An Appraiser's Obligation. The Institute of Business Appraisers, Denver, CO, 2007.
Principles of Valuation -- Part 2. American Society of Appraisers, Austin, TX, 2005; Chicago, IL, 2006, 2007, 2008; Brooklyn, NY 2006; Herndon, VA 2007; Deloitte & Touche, NY 2007; Arlington, VA 2008, Houston, TX, 2009.
Small Business Valuation: A Real Life Case Study. American Institute of Certified Public Accountants, Rocky Hill, CT, 2005; Richmond, VA, 2005; Columbia, MD, 2005; Providence, RI, 2007.
Valuation Discount and Capitalization Rates, Valuations Premiums and Discounts. Rhode Island Society of CPAs, Providence, RI, 2004.
Mergers and Acquisitions. Rhode Island Society of CPAs, Providence, RI, 2004.
Valuing a Small Business: Case Study. Rhode Island Society of CPAs, Providence, RI, 2004.
Discounts & Premiums in a Small Business. American Institute of Certified Public Accountants, Roseland, NJ, 2004; Rocky Hill, CT, 2005.
Advanced Cost of Capital Computations. American Society of Certified Public Accountants, Providence, RI, 2005; Roseland, NJ 2004; Rocky Hill, CT 2005.
Fundamentals of Business Valuation -- Part 2. American Institute of Certified Public Accountants, Atlanta, GA, 2004.
Splitting Up is Hard to Do: Advanced Valuation Issues in Divorce and Other Litigation Disputes. American Institute of Certified Public Accountants, Providence, RI, 2002.
Fundamentals of Business Valuation -- Part 1. American Institute of Certified Public Accountants, Dallas, TX, 2001.
Advanced Topics. The Institute of Business Appraisers, Orlando, FL, 2001.
Business Valuation. Federal Judicial Center, Washington, DC, 2001.
Business Issues: Business Valuation-State Issues; Marital Dissolution; Shareholder Issues and Economic Damages. National Judicial College, Charleston, SC, 2000.
Business Valuation for Marital Dissolutions. National Judicial College, San Francisco, CA, 2000.
Business Valuation Workshop. 2000 Spring Industry Conference, American Institute of Certified Public Accountants, Seattle, WA, 2000.
Developing Discount & Capitalization Rates. The Institute of Business Appraisers, Phoenix, AZ, 2000.
Mergers & Acquisitions. National Association of Certified Valuation Analysts, Nevada, 1998; Ohio, 1998.
Valuation Issues in Divorce Settings. American Institute of Certified Public Accountants, New Jersey, 1998.
Financial Statements in the Courtroom (Business Valuation Component). American Institute of Certified Public Accountants for the National Judicial College, Texas, 1997; Florida, 1997, 1998, 2001; Louisiana, 1998, 1999; Nevada, 1999, 2001; South Carolina, 2000, 2006; Georgia, 2000; Arizona, 2001; New York, 2002; Colorado, 2003; Ohio, 2003; Florida, 2003; New Jersey 2005, 2007.
Preparing for AICPA's ABV Examination Review Course. American Institute of Certified Public Accountants, New York, 1997, 2000, 2001; Pennsylvania, 1998; Kansas, 1998; Maryland, 2000, 2001; Massachusetts, 2000; Virginia, 2002.
How to Value Mid-Size and Smaller Businesses/Using Transaction Data to Value Closely-Held Businesses. Atlanta, GA, Chicago, IL, 1996.
Conducting a Valuation of a Closely-Held Business. The Institute of Business Appraisers, Inc., 1996.
How To Value Mid-Size and Smaller Businesses. The Institute of Business Appraisers, Inc., 1995.
Valuation of Small Businesses and Professional Practices. American Society of Appraisers, 1995.
Uniform Standards of Professional Appraisal Practice. American Society of Appraisers, 1995.
Advanced Topics in Business Valuation. New Jersey Society of Certified Public Accountants, 1995, 1996, 1997.
Business Valuation Theory. New Jersey, 1994, 1995, 1996, 1997, 1999, 2000, 2002; Rhode Island, 2004; Florida, 2007.
Business Valuation Approaches and Methods. New Jersey, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2002; North Carolina, 1997, 1999, 2000; Louisiana, 1997, 1998; Massachusetts, 1997, 1998, 1999; Pennsylvania, 1997; New York, 1997, 2000; Indiana, 1997; Connecticut, 1997, 2000; Ohio, 1998; Rhode Island, 1999, 2003.; Florida, 2007.
Business Valuation Discount Rates, Capitalization Rates, Valuation Premiums and Discounts. New Jersey, 1998, 2000, 2002; North Carolina, 1997, 1999, 2000; Louisiana, 1997; Massachusetts, 1997, 1998; Rhode Island, 1997, 1999; Indiana, 1997; Connecticut, 1997, 2000; Florida, 2007.
Business Valuation. Champaign, IL, American Institute of Certified Public Accountants National Tax School, 1994, 1995, 1996.
Principles of Valuation: Introduction to Business Valuation. American Society of Appraisers, 1998, 1999, 2001, 2002, 2003.
Principles of Valuation: Business Valuation Methodology. American Society of Appraisers, 1992, 1993, 1995, 1996, 1997, 1998, 1999, 2001.
Principles of Valuation: Case Study. American Society of Appraisers, 1993, 1999, 2000, 2001, 2002.
Principles of Valuation: Selected Advanced Topics. American Society of Appraisers, 1992, 1994, 1995, 1996, 1998, 2002.
Developing Your Business Valuation Skills: An Engagement Approach. NJ Society of Certified Public Accountants, 1992, 1993.
Advanced Business Valuation Seminar. The Institute of Business Appraisers, Inc., 1991, 1992.
10 Day Workshop on Appraising Closely-Held Businesses. The Institute of Business Appraisers, Inc., 1991, 1998.
Financial Statement Analysis. St. Charles, MO, Lindenwood College Valuation Sciences Program, 1989, 1990.
Former Adjunct Instructor of Federal Income Taxation and Intermediate Accounting. Centenary College, Hackettstown, NJ, 1982-1987.

Organizations

The Institute of Business Appraisers, Inc.
American Society of Appraisers.
American Institute of Certified Public Accountants.
New Jersey Society of Certified Public Accountants.
New York State Society of Certified Public Accountants.
Florida Institute of Certified Public Accountants.

Awards

Presented with the "Hall of Fame Award" by the American Institute of Certified Public Accountants in 2011 for outstandiing service in the goals of the business valuation profession.                                                                                                         Presented with the "Outstanding Chair Award" by the Florida Institute of Certified Public Accountants in June 2007 for service to the 2006-2007 Valuation, Forensic Accounting and Litigation Services Section.
Presented with the "Hall of Fame Award" by the American Institute of Certified Public Accountants in December 1999 for dedication towards the advancement of the business valuation profession.
Presented with the "Fellow Award" by The Institute of Business Appraisers Inc., in January 1996 for contributions made to the profession.

Professional Appointments

The Institute of Business Appraisers, Inc. Former Regional Governor for the Mid-Atlantic Region consisting of Delaware, Kentucky, Maryland, New Jersey, Pennsylvania, Ohio, Virginia, and West Virginia.
American Society of Appraisers Chapter 73. Treasurer, 1996 - 1997.

Current Committee Service

Chairman - ASA BV Education Subcommittee.                                                                                                                                                                                                                                                                                                      AICPA ABV Examination Task Force.                                                                                                                                                                                                                                                                                                                      ASA Ethics Committee.                                                                                                                                                                                                                                                                                                                                      2011 AICPA Business Valuation Conference Committee.

Past Committee Service

2010 ASA BV Education Subcommittee.                                                                                                                                                                                                                                                                                                               2010 AICPA Business Valuation Conference Committee.                                                                                                                                                                                                                                                                                     Chairman of Disciplinary and Ethics Committee - The Institute of Business Appraisers, Inc. (committee established 1989).
Chairman of Valuation, Forensic Accounting and Litigation Services Section -- Florida Institute of CPAs.
AICPA Committee with the Judiciary.
AICPA ABV Credential Committee.
AICPA Management Consulting Services Division -- Executive Committee.
Chairman of the Valuation Standards Subcommittee -- NJ Society of Certified Public Accountants Litigation Services Committee.
Matrimonial Subcommittee -- NJ Society of Certified Public Accountants Litigation Services Committee.
Co-Chair of Courses and Seminars for Certified Public Accountants Subcommittee -- NJ Society of Certified Public Accountants.
Education Committee -- The Institute of Business Appraisers, Inc.
Chairman of Education Committee -- North Jersey Chapter of American Society of Appraisers.
AICPA Subcommittee on Business Valuation & Appraisal.
International Board of Examiners -- American Society of Appraisers.
Qualifications Review Committee -- The Institute of Business Appraisers, Inc.

Editor

Editorial Advisor for Business Valuation Update, Business Valuation Resources, LLC.
Editorial Advisor for Financial Valuation and Litigation Expert, Valuation Products and Services.
Editorial Advisor for CPA Expert, American Institute of Certified Public Accountants.
Editorial Advisor for The Journal of Accountancy, American Institute of Certified Public Accountants.
Former Editorial Advisor of BV Q&A, Business Valuation Resources.
Former Editorial Board of CPA Litigation Service Counselor, Harcourt Brace, San Diego, CA.
Former Editorial Board of Business Valuation Review, American Society of Appraisers, Herndon, VA.

Author

Co-author of course entitled Advanced Topics in Business Valuation, American Society of Appraisers, 2011.                                                                                                                                                                                                                   Course entitled Principles of Business Valuation: Part 1, American Society of Appraisers (2010).
Co-author of How Should You Value Closely Held Businesses During Crazy Times?, Business Valuation Update (August 2009).
Essentials of Valuing a Closely Held Business, American Institute of CPAs (2008).
Practical Solutions to Problems in Valuing the Very Small Business, Business Valuation Update (2008).
Course entitled Standards and Ethics: An Appraiser's Obligation, The Institute of Business Appraisers (2007).
Course entitled Small Business Valuation: A Real Life Case Study, American Institute of Certified Public Accountants (2005).
Guideline Public Company Method -- Control or Minority Value?, Shannon Pratt's Business Valuation Update (2003).
Signed, Sealed, Delivered, Journal of Accountancy (2002).
A CPA's Guide to Valuing a Closely Held Business, American Institute of Certified Public Accountants (2001).
Course entitled Business Issues -- State Courts, for National Judicial College, Reno, NV (2000).
Understanding Business Valuation: A Practical Guide to Valuing Small to Medium-Sized Businesses, American Institute of Certified Public Accountants, First Edition (1998) Second Edition (2002), Third Edition (2008).
Contributing author to The Handbook of Advanced Business Valuation, McGraw-Hill (1999).
Course entitled Valuation Issues in Divorce Settings, for the American Institute of Certified Public Accountants (1997).
Co-author of course entitled Accredited Business Valuer Review Course, (Market Approach Chapter) for the American Institute of Certified Public Accountants (1997).
Understanding Business Valuations for The Institute of Continuing Legal Education (1997).
Six Day Business Valuation Series consisting of Business Valuation Theory, Valuation Approaches & Methods and Advanced Topics in Business Valuation (1994, 1995).
Advocacy vs. Objectivity, CPA Litigation Service Counselor, Harcourt Brace, San Diego, CA (1993).
Valuation of a Closely-Held Business, Practice Aid for the American Institute of Certified Public Accountants (1993).
Co-author of Guide to Divorce Engagements, Practitioners Publishing Company, Fort Worth, TX (1992).
A Threat to Business Valuation Practices, Journal of Accountancy (December 1991).
Course entitled Advanced One Day Seminar for The Institute of Business Appraisers, Inc. (1991).
Course entitled Understanding Business Valuation for the Practice of Law for the Institute of Continuing Legal Education in NJ.
An Appraiser's Approach to Business Valuation, Fair$hare, Prentice Hall Law & Business (July & August, 1991).
What is Fair Market Value? Back to Basics, Fair$hare, Prentice Hall Law & Business (June 1990).

Technical Reviewer

Shannon P. Pratt and Alina V. Niculita. Valuing a Business: The Analysis and Appraisal of Closely Held Companies, 5th Edition (McGraw Hill: New York, 2008).
Shannon P. Pratt, Robert F. Reilly and Robert P. Schweihs. Valuing a Business: The Analysis and Appraisal of Closely Held Companies, 4th Edition (McGraw Hill: New York, 2000).
Shannon P. Pratt, Robert F. Reilly and Robert P. Schweihs. Valuing Small Businesses & Professional Practices, 3rd Edition (McGraw Hill: New York, 1998).
James R. Hitchner. Financial Valuation: Applications and Models, 1st Edition (Wiley Finance: New Jersey, 2003).
Jay E. Fishman, Shannon P. Pratt, Williams J. Morrison. Standards of Value: Theory and Applications (John Wiley & Sons, Inc.: New Jersey, 2007).