American Society of Appraisers Member Number 9275 Accredited Senior Appraiser, Business Valuation (ASA) Institute of Business Appraisers Member Number 7518-01 Master Certified Business Appraiser(MCBA);  Business Valuator Accredited in Litigation(BVAL); Northwest Region Governor (1999 to present) National Center for Employee Ownership Associate Member Professional Engineer State of Colorado License 14480 Real Estate Broker State of Colorado License ER01157335 Continuing Education Instructor/Speaker American College of Trust and Estate Counsels (ACTEC); Continuing Legal Education in Colorado, Inc.; University of Iowa College of Law Spring Tax Institute; Colorado Society of Certified Financial Planners; National Business Institute; Lorman Education Services Other Activities Chairman, Longmont Area Economic Council (1999 to 2001) Speaking Engagements: University of Colorado College of Business and Administration, National Center for Employee Ownership, Denver Estate Planning Council, Southeast Wyoming Estate Planning Council, Estate Planning Council of Southeast Denver, Boulder County Estate Planning Council, Southern New Mexico Estate Planning Council
				Masters in Business Administration in finance from the University of Colorado at Boulder Bachelor of Science in Electrical Engineering from the University of Iowa
				Velma Sprague; Verda Pollock; and Edythe Rossi v. NE Colorado Cellular, Inc. d/b/a Cellular One of Northeast Colorado, Inc.; Spencer J. Gartin and Donna M. Gartin, District Court, Phillips County, Case No. 95-CV-8, Expert Witness, Court Testimony: April 30, 1999
				Gibraltar Business Appraisals, Inc. President Professional valuations of business interests (common and preferred stocks, partnership interests, options, debt instruments, intangibles, etc.) for estate taxes, ESOP's, gift taxes, S-corporation elections, divorce, litigation support, and business transactions. Quist Financial, Inc. Vice President Similar responsibilities and activities as Gibraltar Business Appraisals, Inc. (above) RELA, Inc. Chief Financial Officer Managed finance, contracts and administrative activities of firm that develops, designs and manufactures products for Fortune 500 and other firms. Ford/Higgins Ltd. Chief Financial Officer and VP of Operations As an executive manager for the start-up mini-computer manufacturer, was responsible for negotiating a merger, creating a recapitalization plan, preparing stock valuations and business plans for venture capital investments, maintaining creditor relation, and managing manufacturing and administration. Johnson and Johnson Ultrasound Production Manager Test and production managers for manufacturer of diagnostic medical equipment. Colgate-Palmolive Co. Industrial Engineer, shipping/receiving foreman and production manager for international manufacturer of consumer products. Adolph Coors Co. Design Engineer Electrical and mechanical engineer for the world's largest single-site brewery.