Professional
Qualifications of Paul R. Hyde, EA, MCBA, BVAL, ASA, MAI
Professional
Qualifications of Shawn M. Hyde, CBA
Professional
Qualifications of Brian D. Hyde, Associate Appraiser
Professional
Qualifications of Joseph Phelon, MBA, AIBA
Articles
Published and Copies of Our Valuation Newsletter Past Issues
     
Professional
Qualifications
 
Paul R. Hyde, EA,
MCBA, BVAL,
ASA, MAI
Master Certified Business Appraiser
MAI & Certified General Real Estate Appraiser
504 Grove Avenue - P. O. Box 9 - Parma, Idaho
83660
(208) 722-7272
Experience:
Paul R. Hyde is a Master Certified Business Appraiser (MCBA), an
Accredited Senior Appraiser (ASA) in Business Valuation, a Certified General
Appraiser in Real Estate, and he holds the Designated Member of the Appraisal
Institute (MAI) designation. Paul
appraises all sizes of businesses from large private businesses for Employee
Stock Ownership Plans (ESOPs) to small mom and pop businesses for divorces,
machinery and equipment, and all types of real estate.
He is the owner of Hyde Valuations, Inc., a business, machinery &
equipment, and real estate appraisal company.
The company is also a business brokerage firm licensed to sell businesses
in the states of
Idaho
and
Oregon
, however, the firm now focuses on appraisals and valuation consulting projects.
Paul has been a business and real estate broker since November 1980.
He has been awarded the BVAL (Business Valuator Accredited for
Litigation) designation and is Enrolled to Practice Before the Internal Revenue
Service (Enrolled Agent)—a tax professional.
Previously, he worked as a commercial loan officer evaluating businesses
and granting business loans. Paul
Hyde later held the position of Chief Financial Officer and one-third owner of a
twenty-seven unit restaurant company with a USDA meat processing plant for seven
years. He has taught classes for a variety of organizations in business
valuation, investments, tax planning, and small business management.
Paul is a part time instructor for The Institute of Business Appraisers,
Inc. based in
Plantation
,
Florida
. He works full time in the
business, machinery & equipment, and real estate appraisal field.
Professional
Designations and Licenses:
 | Master Certified Business Appraiser
(MCBA) designation awarded by The Institute of Business Appraisers, Inc.
(One of only 44 in the nation)
|
| Accredited Senior Appraiser (ASA)
in Business Valuation designation awarded by the American Society of Appraisers (One
of only 24 appraisers holding both the MCBA and ASA designations in the
country)
|
| Designated Member of the Appraisal Institute (MAI)
designation awarded by the Appraisal Institute (Only 3 appraisers hold both
the MAI and MCBA designations).
|
| Business Valuator Accredited for Litigation (BVAL) designation awarded
by The Institute of Business Appraisers, Inc.
|
| Enrolled to Practice Before the Internal Revenue Service (Enrolled Agent)
|
| Licensed Certified General
Real Estate Appraiser in the States
of Idaho
(CGA-1588), Oregon
(C000828), Utah
(6068699-CG00), and Washington
(Cert/Lic No. 1101702).
|
| Licensed Real Estate and Business
Broker in the States of Idaho and Oregon.
|
Court Testimony:
| Paul Hyde has been qualified as an Expert Witness in U. S.
District Court, in U.S. Bankruptcy Court, and in the State Courts in both
the State of Idaho and the State of Oregon.
He also regularly serves as a mutually agreed upon expert.
|
Professional
Appointments:
|
Appointed by the Qualifications Review
Committee of The Institute of Business Appraisers, Inc. (IBA) as the
examination grader for the qualifications examination for designation as a
Certified Business Appraiser from September 2000 – March 2004.
|
|
Appointed by the Qualifications Review
Committee of The Institute of Business Appraisers, Inc. (IBA) as an
Appraisal Report Reviewer for reports submitted by appraisers seeking
designation as a Certified Business Appraiser in March 2004.
|
| Program Chairperson for the
Boise
Estate Planning Council for 2002 – 2003, Treasurer for 2003 – 2004,
Secretary for 2004 – 2005, Vice President for 2005 – 2006, and President
for 2006 - 2007.
|
|
Appointed as the Editor of Business Appraisal
Practice, the national professional journal for The Institute of Business
Appraisers, Inc. in February 2003.
|
|
Appointed as a Governor At Large by The
Institute
of
Business
Appraisers, Inc. in May 2003.
|
|
Vice President of the
Southern Idaho
Chapter of the Appraisal Institute, 2007.
|
|
Selected as a member of the advisory
committee for the Raymond Miles Foundation for Business Appraisal Research
in August 2007.
|
| President of the
Southern Idaho
Chapter of the Appraisal Institute, 2008.
|
Education:
| Masters Degree - University of Idaho
(1994)
|
| Bachelors Degree - Brigham Young University
(1978)
|
Articles Published:
|
"Dealing with 'Skimming' Sellers"
by Paul R. Hyde, EA, CBA, BVAL. Published in IBBA News (the professional journal of the International Business Brokers Association,
Inc.) Spring 2000, p. 5-6.
|
|
"Discounts and
Premiums: A Chart to Illustrate Them More Clearly" by Paul
R. Hyde, EA, CBA, BVAL. Published in Business Appraisal
Practice: Journal of The Institute of Business Appraisers, Summer 2000, p. 22 - 24.
|
|
"Pricing
Tips for Mini-Self Storage Units" by Paul R. Hyde, EA,
CBA, BVAL. Published in The 2001 Business Reference Guide, Business
Brokerage Press, 2001, p. 574. Listed as Industry Expert for Restaurants in same Publication.
|
|
"Explaining the Alphabet Soup: Business
Appraisal Designations – What They Mean and How Difficult They Are to Obtain" by Paul R. Hyde, EA,
CBA, BVAL, ASA. Published in Business
Appraisal Practice: Journal of The Institute of Business Appraisers, Spring 2002, p. 23 –
39.
|
|
“One Point Does NOT Define a Line – One Method Does NOT
(Usually) Constitute an Appraisal” by Paul R. Hyde, EA, CBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Spring 2003.
|
|
Editor's Column - “A Newsletter or Discussion Idea”
by Paul R. Hyde, EA, CBA, BVAL, ASA. Published
in Business Appraisal Practice: Journal
of The Institute of Business Appraisers, Summer 2003, p.
2 – 3.
|
|
Editor’s Column - “Forecasting Net Cash Flow” by Paul R.
Hyde, EA, CBA, BVAL, ASA. Published
in Business Appraisal Practice: Journal
of The Institute of Business Appraisers, Fall 2003, p. 2 – 3.
|
|
“In Support of Unsupportable Rates” by Paul R. Hyde, EA,
CBA, BVAL, ASA and Shawn M. Hyde, CBA.
Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Fall
2003, p. 32 – 35.
|
|
Editor’s Column - “Operating Companies with Real Estate”
by Paul R. Hyde, EA, MCBA, BVAL, ASA. Published
in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc.,
Winter 2003-2004, p. 2 – 5.
|
|
Editor’s
Column - “When
To Use the Public Guideline Company Method” by
Paul R. Hyde, EA, MCBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Inc., Spring/Summer
2004, p. 2 – 6.
|
|
Editor’s
Column – "Why Do We Include an Economic and Industry Section in Our
Appraisal Reports?"
by Paul R. Hyde, EA, MCBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Inc., Summer
2004, p. 2 – 3.
|
|
Editor’s Column – “WACCy
Problems: When is the Use of a
Weighted Average Cost of Capital (WACC) Appropriate?” by Paul R. Hyde,
EA, MCBA, BVAL, ASA. Published
in Business Appraisal Practice: Journal
of The Institute of Business Appraisers, Inc., Fall 2004, p. 2 – 3.
|
|
Editor’s Column – “Suggestions for the Selection of a
Baseline Marketability Discount for Holding Companies”
by Paul R. Hyde, EA, MCBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Inc., Winter
2004-2005, p. 2 – 5.
|
|
Editor’s Column – “Valuing Businesses With Real Estate
Components” by Paul R. Hyde, EA, MCBA, BVAL, ASA. Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Inc., Spring
2005, p. 2 – 7.
|
|
Editor’s
Column – “Updated Levels of Value Chart” by Paul R. Hyde, EA, MCBA,
BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The
Institute
of
Business
Appraisers, Inc., Summer/Fall 2005, p. 2 – 4.
|
|
Editor’s
Column – “Quantifying
Discounts for 50% Interests” by Paul R. Hyde, EA, MCBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The
Institute
of
Business
Appraisers, Inc., Spring 2006, p. 2 – 9.
|
|
Editor’s Column – “Machinery & Equipment
Appraisals: How Can the Value be
Different” by Paul R. Hyde, EA, MCBA, BVAL, ASA, MAI.
Published in Business Appraisal Practice:
Journal of The
Institute
of
Business
Appraisers, Inc., Summer 2006, p. 2 – 4.
|
|
Editor’s Column – “Litigation and the Limited
Report” by Paul R. Hyde, EA,
MCBA, BVAL, ASA, MAI. Published
in Business Appraisal Practice: Journal
of The
Institute
of
Business
Appraisers, Inc., Fall 2006, p. 2 – 3.
|
|
“An
Average of Historical Earnings is Not a Forecast” by Paul R. Hyde, EA,
MCBA, ASA, MAI. Published in IBA
News, Winter 2006, p. 2 - 3.
|
|
Editor's Column - “Valuations for Divorce” by by Paul R.
Hyde, EA, MCBA, ASA, MAI. Published
in Business Appraisal Practice: Journal
of The
Institute
of
Business
Appraisers, Inc., Winter 2006-2007, p. 2 – 3.
|
| Editor’s Column - “Using Relevant Economic Data” by
Paul R. Hyde, EA, MCBA, ASA, MAI. Published
in Business Appraisal Practice: Journal
of The
Institute
of
Business
Appraisers, Inc., Spring 2007, p. 2 – 3.
|
| Editor’s Column – “Business vs. Real Estate
Cap Rates” by Paul R. Hyde, EA, MCBA, ASA, MAI.
Published in Business Appraisal
Practice: Journal of The
Institute of Business Appraisers, Inc., Fall 2007, p. 2 – 3.
|
| Editor’s Column – “Does a Historical Average,
Weighted or Otherwise, Constitute an Income Forecast?” by Paul R. Hyde,
EA, MCBA, ASA, MAI. Published in
Business Appraisal Practice: Journal
of The
Institute
of
Business
Appraisers, Inc., Winter 2007/2008, p. 2 – 7.
|
Books Quoting Paul R. Hyde:
|
Guide to Business Valuations, written by Jay E.
Fishman, Shannon P. Pratt, J. Clifford Griffith, and D. Keith Wilson, Volume
1, p. 102.9 published by Practitioners Publishing Company (Fort Worth,
Texas, 2003). Excerpt from
“Explaining the Alphabet Soup: Business Appraisal Designations—What They Mean and How
Difficult They Are to Obtain” by Paul R. Hyde originally published in Business
Appraisal Practice, Spring 2002.
|
| 2001 Business Reference Guide through 2004
Business Reference Guide, Business Brokerage
Press, 2001 through 2004, p. 579. “Pricing
Tips for Mini-Self Storage Units” by
Paul R. Hyde. Also
Listed as Industry Expert for Restaurants in same publication.
|
Awards:
|
Paul Hyde was awarded the
"Volunteer of the Year Award" at the May 2001 Institute of Business Appraisers, Inc. (IBA)
Annual Business Appraisal Conference held in Orlando, Florida for his work as the grader of the
qualification examination for applicants seeking the Certified Business Appraiser designation.
|
|
Paul Hyde was again awarded the
"Volunteer of the Year Award" at the May 2002 Institute of
Business Appraisers, Inc. (IBA) Annual Business Appraisal Conference held in
Washington D.C. for his work as the grader of the qualification examination for applicants seeking the
Certified Business Appraiser (CBA) designation. |
|
The Institute of Business Appraisers, Inc. awarded Paul Hyde
the Best “Business Appraisal Practice” article for the article entitled
“Explaining the Alphabet Soup: Business
Appraisal Designations – What They Mean and How Difficult They Are
to Obtain” at the June 2003 Conference held in Orlando, Florida.
|
| Paul Hyde was awarded the “Volunteer of
the Year Award” at the June 2007 Institute of Business Appraisers, Inc. (IBA)
Annual Business Appraisal Conference held in Denver, Colorado for his work
as a report reviewer, instructor and for writing courses for IBA.
|
Instructor:
|
Taught the course “Financial Statement
Analysis for Small and Mid-Size Closely Held Businesses” for
The Institute of Business Appraisers, Inc. in San Francisco, California
on July 13, 2001.
|
|
Taught has taught several courses on
“Considering Becoming an Entrepreneur” for Organizational Consultants to
Management, Inc. for former Hewlett-Packard and Simplot employees during
2001 and 2002.
|
|
Taught the course “Litigation Support:
Moving Your Business Valuation Practice Up to the Next Level” to the Hudson Sawyer Group for The Institute of Business Appraisers, Inc. in
Atlanta, Georgia on November 6, 2001.
|
|
Taught
the course "Preparing for the Certified Business Appraiser Written
Exam" for The Institute of Business Appraisers, Inc. at its annual conference in Washington D.C. on May 3, 2002.
|
|
Paul
Hyde is a part-time instructor for the Ontario BizCenter located at the Treasure
Valley Community College in Ontario, Oregon.
|
|
Taught
the course “Preparing for the Certified Business Appraiser Written Exam”
for The Institute of Business Appraisers, Inc. at its annual conference in
Orlando, Florida on May 29, 2003 and June 1, 2003.
|
|
Taught
the course “Formula for Quick Movement through the CBA Process” at The
Institute of Business Appraisers, Inc. Annual Conference in Orlando, Florida
on June 2, 2003.
|
|
Taught
the course “How to Write Business Valuation Appraisal Reports” for The
Institute of Business Appraisers, Inc. in St.Louis, Missouri on July 8 –
9, 2003.
|
|
Taught
the course “Developing and Defending Fractional Interest Valuation
Premiums and Discounts” for The Institute of Business Appraisers, Inc. in
St. Louis, Missouri on July 9, 2003.
|
|
Taught
the course “Preparing for the Certified Business Appraiser Written Exam”
for The Institute of Business Appraisers, Inc. in St. Louis, Missouri on
July 10 – 11, 2003.
|
| Taught
a presentation entitled “Forecasting Net Cash Flow” to the Denver,
Colorado joint meeting of Denver Chapters of The Institute of Business
Appraisers and the American Society of Appraisers on September 20, 2003.
|
| Taught
the course “How to Write Business Valuation Appraisal Reports” for The
Institute of Business Appraisers, Inc. in Denver, Colorado on September 23 -
24, 2003.
|
| Taught
the course “Preparing for the Certified Business Appraiser Written Exam”
for The Institute of Business Appraisers, Inc. in Denver, Colorado on
September 25 - 26, 2003.
|
| Taught
the course “Discount and Capitalization Rates:
Practical and Defensible Derivation” for The Institute of Business
Appraisers, Inc. in Atlanta, Georgia on November 3, 2003.
|
| Taught
the course “Business Appraisal Techniques and the Application of the
Market Approach for Small Businesses” for The Institute of Business
Appraisers, Inc. in San Francisco, California on August 23-24, 2004.
|
| Taught
the course “Forecasting Net Cash Flow” for The Institute of Business
Appraisers, Inc. in San Francisco, California on August 25-26, 2004.
|
| Taught
the course “Developing and Defending Fractional Interest Valuation
Premiums and Discounts” for The Institute of Business Appraisers, Inc. in
San Francisco, California on August 27, 2004.
|
| Taught
the course “Case Studies in Small and Mid-Size Business Appraisal” for
The Institute of Business Appraisers, Inc. in Chicago, Illinois on November
15-16, 2004.
|
| Taught
the course “Forecasting Net Cash Flow” for The Institute of Business
Appraisers, Inc. in Chicago, Illinois on November 17-18, 2004.
|
| Taught
the course “Business Appraisal for Divorce” for The Institute of
Business Appraisers, Inc. in Chicago, Illinois on November 19, 2004.
|
| Taught
the course “Mastering Appraisal Skills for Valuing the Closely Held
Business – Part A” for The Institute of Business Appraisers, Inc. in San
Diego, California on March 14-17, 2005.
|
| Taught
the course “Discount and Capitalization Rates:
Practical and Defensible Derivation” for The Institute of Business
Appraisers, Inc. in San Diego, California on March 18, 2005.
|
| Taught
the course “Advanced Financial Statement Analysis for Business
Appraisers” for the International Business Brokers Association Conference
for Professional Development in Tampa, Florida on June 8, 2005.
|
| Taught
the course “Essentials of Business Appraisal:
A Comprehensive Workshop – Course 8002 B” for The Institute of
Business Appraisers, Inc. in Las Vegas, Nevada on February 7-10, 2006.
|
|
Taught
the course “Essentials of Business Appraisal:
A Comprehensive Workshop – Course 8002 A” for The Institute of
Business Appraisers, Inc. in Myrtle Beach, South Carolina on May 1-4, 2006.
|
|
Taught
the course “Essentials of Business Appraisal:
A Comprehensive Workshop – Course 8002 A” for The Institute of
Business Appraisers, Inc. in Ft. Lauderdale, Florida on January 21 - 24,
2007.
|
|
Taught
the course “Essentials of Business Appraisal:
A Comprehensive Workshop – Course 8002 B” for The Institute of
Business Appraisers, Inc. in St. Petersburg, Florida on February 6 - 9,
2007.
|
Courses
Developed:
|
Assisted
Steven Schroeder, JD, MCBA, ASA with the development of the new CBA
candidate examination for The Institute of Business Appraisers, Inc. and
with the development of the class 1006B Preparation for the CBA Written
Examination
|
|
Wrote
a two-day course for The Institute of Business Appraisers, Inc. entitled
“Forecasting Net Cash Flow” in 2003.
|
| Co-wrote
with Shawn Hyde, Course 8002 IBA
8-Day Workshop – “Essentials of Business Appraisal:
A Comprehensive Workshop - Parts A and B” for the Institute
of Business Appraisers, Inc.
|
Valuation Presentations:
|
How to Value a Business Guest Appearance on
KBOI AM 670 Money Matters Radio Program, Boise, Idaho, January 1999 |
|
Valuing the Family Business
Panel Member at
Idaho Family Business Forum, Boise State University, Boise, Idaho, April
1999 |
|
Understanding Business Valuation Seminar
presented to CPA Group, Parma, Idaho, December 1999 (3 Hours Continuing Professional
Education 'CPE' for Attendees) |
|
Understanding Business Valuation Seminar
presented at Treasure Valley Community College, Ontario BizCenter, Ontario, Oregon,
January 2000 (Qualified for 3 Continuing Legal Education 'CLE' Hours in both Idaho
and Oregon) |
|
Business Valuation Basics Seminar presented to
Canyon County Lawyer's Club, Nampa, Idaho, March 2000 |
|
Understanding Business Appraisals Seminar presented to
the Southern Idaho Chapter of The Appraisal Institute.
Boise, Idaho, April 2000 (Qualified for 3.5 Hours of Continuing
Education). |
|
Exit Strategy Planning for Your Business Class presented at
Treasure Valley Community College,
Ontario BizCenter, Ontario, Oregon, February 2001. |
|
Understanding ESOP Business Appraisals.
Seminar presented to The Jefferson Company Affiliates, Boise,
Idaho, April 2003. (Qualified
for 1 hour of Continuing Education)
|
| Understanding Business Appraisals. Seminar presented to Spink, Butler, Clapp, LLP, Attorneys At
Law, Boise, Idaho, August and September 2003.
(Qualified for 3 hours of Continuing Legal Education)
|
| Convenience
Stores and Retail Fuel Properties:
Essential Appraisal Issues.
Presented a thirty-minute video taped portion of the class
dealing with business valuation issues for C-Stores as part of a course
being taught by the Appraisal Institute for real estate appraisers. |
| Understanding Business Appraisals.
Seminar presented to Affinity, Inc., April 2004 in Boise, Idaho. |
| Understanding Business Appraisals.
Seminar presented to Hawley Troxell Ennis & Hawley, LLP,
Attorneys at Law, Boise, Idaho, April 2004.
(Qualified for 1 Hour of Continuing Legal Education)
|
| Forecasting Net Cash Flow. Presented in a general session at the National Convention of
The Institute of Business Appraiser’s Inc., Las Vegas, Nevada, June 2004.
(Qualified for 1.5 Hours of Continuing Professional Education) |
| Business Appraisal Practice: Best Practices Panel Discussion. A member of the panel discussion along with Rand Curtiss,
MCBA, ASA, Richard Schwartz, MCBA, ASA, and Ray Miles, MCBA, ASA in a
general session at the National Convention of The Institute of Business
Appraiser’s Inc., Las Vegas, Nevada, June 2004.
(Qualified for 1.5 Hours of Continuing Professional Education) |
| Getting Started in Business Appraisal.
Presented in break out session at the National Convention of The
Institute of Business Appraiser’s Inc., Las Vegas, Nevada, June 2004.
(Qualified for 3.0 Hours of Continuing Professional Education)
|
| Appraising the Appraisal:
Discounts and Other Potential Problems. Presented at the 2004
Annual Advanced Estate Planning Seminar for the Taxation, Probate &
Trust Law Section of the Idaho State Bar on September 10, 2004 in Sun
Valley, Idaho (Qualified for 1.0 Hours of Continuing Legal Education) |
| Forecasting
Net Cash Flow.
Presented at the October 15, 2004 Boston Caucus of the Institute of
Business Appraisers’ Northeast Region & the American Society of
Appraisers’ Boston Chapter in Boston, Massachusetts (Qualified for 1.5
Hours of Continuing Professional Education). |
| Appraising the Appraisal:
Discounts and Other Potential Problems (Abbreviated Version). Presented at the Idaho State Bar, Real Estate Section
Meeting on January 5, 2005 in Boise, Idaho (Qualified for 0.5 Hours of
Continuing Legal Education) |
| Appraising the Appraisal:
Discounts and Other Potential Problems.
Presented to Yturri Rose Law Firm in
Ontario, Oregon on January 7, 2005 (Qualified
for 3.0 Hours of Continuing Legal Education)
|
| Forecasting Net Cash Flow. Presented at the January 2005 Annual Meeting of the American
Business Appraisers in Miami, Florida on January 15, 2005 (Qualified for 4.0
Hours of Continuing Professional Education).
|
| Valuation
for ESOP Purposes.
Presented at The National Center for Employee Ownership (NCEO)
program Is an ESOP Right for You? on April 6, 2005 in Boise, Idaho
(Qualified for 0.5 Hours of Continuing Professional Education). |
| Business Appraisal 101.
Presented a Master Class with Shawn Hyde at the National Convention
of The Institute of Business Appraiser’s Inc., Orlando, Florida on May 4,
2005. (Qualified for 4.0 Hours
of Continuing Professional Education) |
| Forecasting Net Cash Flow. Presented at the International Business Brokers Association
Professional Development Conference in Tampa, Florida on June 11, 2005.
(Qualified for 1.5 Hours of Continuing Professional Education)
|
| Every Appraisal-Best Appraisal:
Reconciling Values and Presenting the Appraisal Report.
Presentation at The Institute of Business Appraisers, Inc. National
Conference on June 23, 2006 in
St. Louis
,
Missouri
. (Qualified for 4.0 Hours of
Continuing Professional Education) |
| Business Exit Strategy Planning:
Options & What Is It Worth? Presented at the 2007 Idaho Roundtable
on January 18, 2007 in Boise, Idaho. (Qualified for 1.0 Hours of
Continuing Professional Education. |
| Member of the three person "Business
Succession Panel"at the 2007 Idaho Roundtable on January 18, 2007 in
Boise, Idaho. (Qualified for 1.0 Hours of Continuing Professional
Education. |
| Presented
a class entitled “Handling Historical Earnings” with Shawn Hyde at the
2007 Business Valuation Symposium for The Institute of Business Appraisers,
Inc. in
Denver
,
Colorado
(Qualified for 4.0 Hours of Continuing Professional Education). |
| Boise
Estate Planning Council – Appraisal Issues Update.
Presented to the
Boise
Estate Planning Council on September 10, 2007 in
Boise
,
Idaho. |
| U.S. Bank Private
Client Group Seminar – Protect and Preserve Your Family Legacy
“Exit Strategy Planning Presentation given on May 30, 2008 in
Meridian
,
Idaho
.
|
Appraisal & Expert Witness Education:
|
Mastering Appraisal Skills for Valuing the Closely Held Business
Instructors: Gary Trugman, MCBA, ASA, FIBA, CPA/ABV and Leonard J.
Sliwoski, MCBA, ASA, FIBA, Phd. The Institute of Business Appraisers, Inc., 1998 (64
Continuing Professional Education 'CPE' Hours) |
|
Litigation Support & Expert Witness Training for Business
Appraisers Instructors: Michelle Miles, Attorney At Law and Steven
F. Schroeder, BVAL, MCBA, FIBA, ASA, JD. The Institute of Business Appraisers, Inc.,
1999 (56 Continuing Professional Education 'CPE' Hours) |
|
Real
Estate Administration. Brigham Young University, 1977 (64
Continuing Professional Education 'CPE' Hours) |
|
Math
of Business. Brigham Young University, 1977. (48 Continuing
Professional Education 'CPE' Hours) |
|
Advanced
Financial Management. Brigham Young University, 1977. (48
Continuing Professional Education 'CPE' Hours) |
|
Successful
Tax Planning for Real Estate. American Schools, 1984. (42 Continuing
Professional Education 'CPE' Hours) |
|
Ethics,
Professional Conduct and Legal Aspects of Real Estate. American
Schools, 1984. (3 Continuing
Professional Education 'CPE' Hours) |
|
Consumer
Protection, Ethics, and Agency. First Tuesday Schools, 1988. (45
Continuing Professional Education 'CPE'
Hours)
|
|
Real
Estate Law. University of Idaho, 1991. (48 Continuing
Professional Education 'CPE' Hours) |
|
Peterson v. Desmond: Jury Trial Demonstration,
Continuing Legal Education, Idaho Law Foundation, Inc., 1999. (6
Continuing Legal Education 'CLE' Hours) |
|
Less Boring Direct Examination with Terence F. MacCarthy
Continuing Legal Education, Idaho Law Foundation, Inc., 1999.
(2.5 Continuing Legal Education 'CLE' Hours) |
|
Small Business Taxation Professional Education Services,
1999. (28 Continuing Professional Education 'CPE' Hours) |
|
The Science of Cross Examination with Terence F. MacCarthy
Continuing Legal Education, Idaho Law Foundation, Inc.,
1999. (2.5 Continuing Legal Education 'CLE' Hours) |
|
Purchasing and Selling a Business -- A Course in Taxation
Instructor: W. Eugene Seago, PhD, CPA, JD. American
Institute of Certified Public Accountants, Inc., 1999. (8 Continuing Professional Education 'CPE' Hours) |
|
Investment Value and the Valuation of Synergy.
Instructor:
David M. Bishop, FIBA, BVAL, ASA, MCBA. The Institute of Business Appraisers,
Inc., 2000. (4 Continuing Professional Education 'CPE' Hours) |
|
Demonstration Trial at Annual Conference of The Institute of
Business Appraisers, Inc. (IBA). The Institute of Business Appraisers, Inc.,
2000. (5 Continuing Professional Education 'CPE' Hours) |
|
Trends and Changes in Information Sources in Family Limited
Partnership Discounts. Instructor: Michael J. Eggers, CBA, ASA. The
Institute of Business Appraisers, Inc., 2000. (1 Continuing Professional Education 'CPE' Hour) |
|
Valuing Companies in the World of E-Commerce. Instructors:
Frank C. Evans, CPA/ABV, CBA, ASA and Robert A. Evans, Editor-in-Chief,
"Information Week" Magazine. The Institute of Business Appraisers, Inc.,
2000. (1 Continuing Professional Education 'CPE' Hour) |
|
My Journey to Competence in Business Appraisal. Instructor:
Rand M. Curtiss, FIBA, MCBA, ASA. The Institute of Business Appraisers, Inc.,
2000. (1 Continuing Professional Education 'CPE' Hour) |
|
Lessons of a Lifetime in Business Appraisal. Instructor:
Dr. Shannon Pratt, CBA, FASA, CFA, DBA. The Institute of Business Appraisers,
Inc., 2000. (2 Continuing Professional Education 'CPE' Hours) |
|
Income Approach, Invested Capital Methodology, and Risk Management.
Instructor: Leonard J. Sliwoski, MCBA, ASA, FIBA, Phd. The
Institute of Business Appraisers, Inc., 2000. (1.5 Continuing Professional Education 'CPE' Hours) |
|
Business Appraisal Case Study Panel. The Institute of
Business Appraisers, Inc., 2000. (1.5 Continuing Professional Education
'CPE' Hours) |
|
Mediation/Valuation: A Solution for Smaller Engagements.
Instructor: John Casalena, CPA. The Institute of Business
Appraisers, Inc., 2000. (1.5 Continuing Professional Education 'CPE' Hours)
|
|
Marketing for Small and Medium-Sized Firms.
Instructor:
Barbara Walters Price, Mercer Capital. The Institute of Business Appraisers,
Inc., 2000. (1 Continuing Professional Education 'CPE' Hour) |
|
Direct Market Data: The Right Data for the Job.
Panel
Presentation. The Institute of Business Appraisers, Inc., 2000. (1.5
Continuing Professional Education 'CPE' Hours) |
|
2000 Case Law Review. Instructor: Michelle Miles,
Attorney At Law. The Institute of Business Appraisers, Inc., 2000. (1
Continuing Professional Education 'CPE' Hour) |
|
Valuing Technology Companies.
Instructor: Robert C.
Schlegel, CPA, ASA. The Institute of Business Appraisers, Inc., 2000. (4
Continuing Professional Education 'CPE' Hours) |
|
Revenue Ruling 59-60: Foundations of Market Value. Instructor:
Z. Christopher Mercer, ASA, CFA. Mercer Capital, 2000. (2 Continuing
Professional Education 'CPE' Hours) |
|
The ABZs of Solid Valuation Conclusions and Reports. Instructor:
Z. Christopher Mercer, ASA, CFA. Mercer Capital, 2000. (1 Continuing
Professional Education 'CPE' Hour) |
|
Theoretical Determinants of Value in the Context of the "Levels
of Value." Instructor: Z. Christopher Mercer, ASA, CFA. Mercer
Capital, 2000. (3 Continuing Professional Education 'CPE' Hours) |
|
Business
Valuation 201. Instructors: James
S. Rigby, Jr. ASA, ABV and Mary B. McCarter, CFA, ASA.
American Society of Appraisers, June 2000. (30 Continuing Professional Education
'CPE' Hours) |
|
Federal Estate and Gift Taxes Explained. Professional Education
Services, LP, July 2000 (24 Continuing Education 'CPE' Hours) |
|
Principles of Appraisal Practice and Code of Ethics. American Society
of Appraisers, 2000. Passed Required Ethics Examination. |
|
Uniform
Standards of Professional Appraisal Practice. American Society of
Appraisers, 2000 (15
Continuing Professional Education 'CPE' Hours) |
|
Business Valuation 202. Instructors: John C. Hawthorne, ASA and Philip M. Smith,
ASA.
American Society of Appraisers,
September 2000. (30 Continuing Professional Education 'CPE' Hours) |
|
Business Valuation 203.
Instructors: Paul A. Baumann, CPA, ASA
and Alan P. Karbousky, CFA, ASA. American Society of Appraisers,
November 2000. (30 Continuing Professional Education 'CPE' Hours) |
|
The
Market Approach to Valuing Businesses. Shannon P. Pratt, CFA, FASA,
MCBA. December 2000. (8 Continuing
Professional Education 'CPE' Hours) |
|
Business Valuation 204, Selected Advanced Topics. Instructors:
John C. Hawthorne, ASA, Vanita
Spaulding, ASA, and Darrell V. Arne, ASA, CBA. American Society of
Appraisers, February 2001. (30 Continuing Professional Education
'CPE' Hours) |
|
Advanced Business
Appraisal Topics. Instructor: Gary Trugman, CBA/ABV, ASA, FIBA,
MCBA. The Institute of Business Appraisers,
Inc., May 2001. (4 Continuing Professional Education 'CPE' Hours) |
|
The Bodies of
Knowledge…Ask the Experts Panel. Shannon
Pratt, CFA, FASA, MCBA, Z. Christopher Mercer, ASA, CFA, and
Allan Lannom, FASA. The Institute
of Business Appraisers, Inc., May 2001.
(1.5 Continuing Professional Education ‘CPE’ Hours) |
|
Preparing an Appraisal for a
Deposition or Litigation.
Instructor: Robert J.
Strachota, CBA, BVAL. The
Institute of Business Appraisers, Inc., May 2001.
(1 Continuing Professional Education ‘CPE’ Hour) |
|
The Family Limited
Partnership Report. Instructor:
Linda B. Trugman, CPA/ABV, CBA, ASA.
The Institute of Business Appraisers,
Inc., May 2001. (1.5 Continuing
Professional Education ‘CPE’ Hours) |
|
Qualifications
Review Committee – Business Appraisal Reports.
Instructor: Steven
F. Schroeder, BVAL, MCBA, FIBA, ASA, JD. The
Institute of Business Appraisers, Inc., May 2001
(3 Continuing Professional Education 'CPE' Hours) |
|
Business Appraisal
in Divorce. Instructors:
Alan S. Zipp, CPA, CBA, Attorney At Law and Michelle Miles, Attorney At Law.
The Institute of Business Appraisers, Inc., May 2001 (4 Continuing Professional Education ‘CPE’ Hours) |
|
Using the Internet
for Guideline Company Searches. Instructor:
Jan Davis Tudor, MLIS. The
Institute of Business Appraisers, Inc., May
2001 (1.5 Continuing Professional Education ‘CPE’ Hours) |
|
Valuation of Health
Care Assets. Instructor:
Robert J. Cimasi, CBA. The
Institute of Business Appraisers, Inc., May 2001
(1 Continuing Professional Education ‘CPE’ Hour) |
|
Insights on Control
Premiums and Minority Discounts. Instructor:
Shannon P. Pratt, CFA, FASA, MCBA.
The Institute of Business Appraisers, Inc., May 2001
(1.5 Continuing Professional Education
‘CPE’ Hours) |
|
Business Appraisal
Topics Update. Instructor:
Larry R. Cook, CBA, CPA/ABV. The
Institute of Business Appraisers, Inc., May 2001
(1.5 Continuing Professional Education ‘CPE’ Hours) |
|
Business Valuation
Case Law Update. Instructor:
Linda L. Kruschke, Attorney At Law.
The Institute of Business Appraisers, Inc., May
2001 (1 Continuing Professional
Education ‘CPE’ Hour) |
|
The Quantitative
Rate of Return Analysis. Instructor:
Z. Christopher Mercer, ASA, CFA. The
Institute of Business Appraisers, Inc., May
2001 (1.5 Continuing Professional
Education ‘CPE’ Hours) |
|
Imbedded Income
Taxes, Built-In Gains Taxes: Business
Valuation Considerations. Instructor:
Leonard Sliwoski, CPA, MCBA, ASA, PhD. The
Institute of Business Appraisers, Inc., May 2001 (1 Continuing Professional Education
‘CPE’ Hour) |
|
Business Valuation Discounts and Premiums. Shannon P. Pratt, CFA,
FASA, MCBA. October
2001. (8 Continuing Professional Education 'CPE'
Hours) |
|
Tax
Planning for Individuals and Small Businesses. Professional Education
Services, October 2001. (24 Continuing Professional Education
'CPE' Hours) |
|
Uniform Business Value Standards for
Divorce. Alan Zipp, Attorney At Law, CBA, ABV, CPA. The Institute of
Business Appraisers, Inc., 2002. (1 'CPE' Hour)
|
|
The Effect of the Changing U.S.
Economy on Healthcare Valuation. Robert J. Cimasi, ASA, CBA. The
Institute of Business Appraisers, Inc., 2002 (1 'CPE' Hour)
|
|
Guideline Public Company and the
Value Elevator. Eric W. Nath, ASA. The Institute of Business
Appraisers, Inc., 2002 (1 'CPE' Hour)
|
|
Marketing: Getting and Keeping
Business. John Ghee, MCBA and Leo J. DeLisi, Jr., ASA, MCBA. The
Institute of Business Appraisers, Inc., 2002 (1 'CPE' Hour)
|
|
The Implication of the Employees’
Put Option in ESOP Valuations. Thomas C. Stanton, PhD, CBA. The
Institute of Business Appraisers, Inc., 2002 (1 'CPE' Hour)
|
|
Valuation Landmines: How Not to Get
Into Trouble. Gary R. Trugman, CPA, ABV, MCBA, ASA. The Institute of
Business Appraisers, Inc., 2002 (1.5 'CPE' Hours)
|
|
Statistical Analysis of the IBA
Database. Raymond C. Miles, Don Minyard, David Schrager and Joe
Vinso. The Institute of Business Appraisers, Inc., 2002 (1.5 'CPE' Hours) |
|
