160 East State Street, Suite 200
Traverse City, MI 49684
Statement of Qualifications
Certificate number 10293 issued on May 25, 1978
Accredited in Business Valuation by the American Institute of CPA’s in
February 2001: Certificate number 1122
Affiliations:
American Institute of Certified Public Accountants – Consulting Services
Membership section
Michigan Association of Certified Public Accountants
Business valuations of closely held businesses performed for Employee Stock Ownership Plans, merger and acquisition, gift and estate planning, family succession plans, family limited partnerships, divorce litigation, shareholder dispute and financial statement purposes. Business valuations performed in various industries including manufacturing, wholesale, retail, automobile dealerships, oil & gas exploration, construction, printing and publishing, hardware and building supplies, insurance agencies, movie theaters and golf courses.
Successfully negotiated the sale of a business in the following sectors
• Third-party logistics
• Building product installation and service
• Event planning businesses.
Extensive experience as the partner in charge of audits of various industries including manufacturing, construction, oil and gas exploration, banks and professional practices.
Expert witness testimony given in:
• Grand Traverse County (Michigan) Probate Court,
• Ingham County (Michigan) Circuit Court,
• Antrim County (Michigan) Circuit Court,
• Cheboygan County (Michigan) Circuit Court,
• Osceola County (Michigan) Circuit Court,
• Presque Isle (Michigan) County Circuit Court,
• Montmorency County (Michigan) Circuit Court
History:
Partner – Plante & Moran, LLP. July 1, 1996 to June 30, 1999
Partner – Gavigan Burkhart Freeman & Co. PLLC. January 1, 1987 to
June 30, 1996 (then merger with Plante & Moran, LLP)
Professional staff member – Gavigan Burkhart Freeman & Co. March 18,
1979 to December 31, 1987 (then partner)
Professional staff member – Doeren Mayhew & Co. May 11, 1976 to
March 17, 1979
Experience:
Director/ Stockholder – Manitou Capital Partners, Inc.: An ownership transaction consulting firm serving Northwest Michigan, for transactions not involving securities, as part of the Corporate Finance Associates Woldwide network. November 2000 through December 2008.
Director/Stockholder – Corporate Finance Securities, Inc.: A licensed securities broker-dealer providing investment banking services for the Middle Market Company for transactions that involve securities. Formed in 2006 and headquartered in Portland, Maine. January 2007 through December 2008.
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