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PROFESSIONAL QUALIFICATIONS 

Paul R. Hyde - Photo 6.24.2014 - cropped

Paul R. Hyde, ASA-BV, ASA-M&E, ASA-RP, MAI

  • Accredited Senior Appraiser - Business Valuation

  • Accredited Senior Appraiser - Machinery & Equipment

  • Accredited Senior Appraiser - Real Property

  • Designated Member MAI & Certified General Real Estate Appraiser

  • Certified General Appraiser in Idaho, Oregon, Washington, Nevada & Utah

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Experience:

 

Paul R. Hyde is an Accredited Senior Appraiser (ASA) in Business Valuation, Real Property, and Machinery & Equipment, a Certified General Appraiser in Real Estate, and he holds the Designated Member of the Appraisal Institute (MAI) designation. Paul R. Hyde is the only appraiser to hold the ASA professional designation in Business Valuation, Machinery & Equipment, and Real Property (confirmed by ASA in November 2017). Paul appraises all sizes of businesses from large private businesses for Employee Stock Ownership Plans (ESOPs) to small mom and pop businesses for divorces, a wide variety of machinery and equipment, virtually all types of real estate and livestock. He is the owner of Hyde Valuations, Inc., a business, machinery & equipment, and real estate appraisal company. He is also 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. Hyde Valuations, Inc. started out as a business brokerage and appraisal firm, however, after about ten years it stopped selling businesses and focused exclusively on appraisals. Paul has taught classes for a variety of organizations in business valuation, investments, tax planning, and small business management. Paul works full time in the business, machinery & equipment, and real estate appraisal field.

Professional Designations and Licenses:

 

  • Accredited Senior Appraiser (ASA) in Business Valuation designation awarded by the American Society of Appraisers 

  • Accredited Senior Appraiser (ASA) in Machinery and Technical Services (Machinery & Equipment) designation awarded by the American Society of Appraisers

  • Accredited Senior Appraiser (ASA) in Real Property (All Types) designation awarded by the American Society of Appraisers

  • Designated Member of the Appraisal Institute (MAI) designation awarded by the Appraisal Institute 

  • Master Certified Business Appraiser (MCBA) designation awarded by the Institute of Business Appraisers, Inc.

  • Business Certified Appraiser (BCA) designation awarded by the International Society of Business Appraisers

  • 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), Nevada (A.0205532-CG ), Utah (6068699-CG00), and Washington (Cert/Lic No. 1101702).

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. Still actively serving in this capacity.

  • 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. Still serving in this capacity.

  • Appointed as a Governor At Large by The Institute of Business Appraisers, Inc. from May 2003 through June 2010.

  • 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.

  •  "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.

  •  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 – “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 – “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.

  •  Editor's Column - “Valuations for Divorce” 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 – “Precision vs. Accuracy” by Paul R. Hyde, EA, MCBA, ASA, MAI. Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc., Spring 2008, p. 2 – 3.

  •  Editor’s Column – “Appraisal Assumptions” by Paul R. Hyde, EA, MCBA, ASA, MAI. Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc., Second Quarter 2009, p. 2 – 4.

  •  Editor’s Column – “Should You Elect to Follow USPAP?” by Paul R. Hyde, EA, MCBA, ASA, MAI. Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc., Second Quarter 2010, p. 2 – 4.

  •  Editor’s Column – “Appraisal Report ‘Flavor’ Options” by Paul R. Hyde, EA, MCBA, ASA, MAI. Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc., Third Quarter 2010, p. 2 – 4.

  •  Editor's Column -- “Are Closely Held Businesses Marketable?” by Paul R. Hyde, EA, MCBA, ASA, MAI. Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc., First Quarter 2011, p. 2 – 3.

  •  "Why Are Rules of Thumb Dangerous?" by Paul R. Hyde, EA, MCBA, ASA, MAI. Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc., Second Quarter 2011, p. 25 – 28.

  •  “Cash is King” by Paul R. Hyde, EA, MCBA, ASA, MAI. Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc., Third Quarter 2011, p. 28-29.

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 2008 Business Reference Guide, Business Brokerage Press, 2001 through 2008, “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. 

  • Paul Hyde was awarded the “Volunteer of the Year Award” at the June 2008 Institute of Business Appraisers, Inc. (IBA) Annual Business Appraisal Conference for his work as the editor of Business Appraisal Practice, as a report reviewer, instructor and for writing courses for IBA.

  • Paul Hyde was presented the IBA's Instructor of Great Distinction for 2008-2009 at the May 2009 Institute of Business Appraisers, Inc. (IBA) and NACVA Joint Annual Conference in Boston, Massachusetts.  

  • Paul Hyde was presented the IBA’s Instructor of Exceptional Distinction for 2009-2010 at the June 2010 Institute of Business Appraisers, Inc. (IBA) and NACVA Joint Annual Conference in Miami Beach, Florida.

  • Paul Hyde was presented the IBA’s Recognition of Excellence: Editor of Business Appraisal Practice award at the June 2010 Institute of Business Appraisers, Inc. (IBA) and NACVA Joint Annual Conference in Miami Beach, Florida.

  • Paul Hyde was presented with IBA and NACVA's 2010 Instructor of Exceptional Distinction Award on June 9, 2011 at the IBA and NACVA Joint Annual Conference in San Diego, California

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.

  • Taught the course “Creating a Defensible Income Forecast” for The Institute of Business Appraisers, Inc. in Atlanta, Georgia on November 3 – 4, 2008.

  • Taught the course “Essentials of Business Appraisal: A Comprehensive Workshop – Course 8002 B” for The Institute of Business Appraisers, Inc. in Ft. Lauderdale, Florida on February 9 – 12, 2009.

  • Taught the course “Essentials of Business Appraisal: A Comprehensive Workshop – Course 8002 A” for The Institute of Business Appraisers, Inc. in Los Angeles, California on March 11 – 14, 2009.

  • Taught the course “Essentials of Business Appraisal: A Comprehensive Workshop – Course 8002 B” for The Institute of Business Appraisers, Inc. in Jersey City, New Jersey on November 8 – 12, 2009.

  • Taught the course “Essentials of Business Appraisal: A Comprehensive Workshop – Course 8002 A” for The Institute of Business Appraisers, Inc. in Tampa, Florida on May 3-6, 2010.

  • Taught the course “Financial Statement Analysis for Real Property Going Concerns” for the American Society of Appraisers NorCal Chapter in Lafayette, California on December 2, 2016.

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. The course was later renamed "Creating a Defensible Income Forecast."  

  • 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. 

  • Wrote the course “Financial Statement Analysis for Real Property Going Concerns” for the American Society of Appraisers NorCal Chapter.

  • Wrote the “Expert Witness for Commercial Appraisers” online course for McKissock Learning – March 2017

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.

  • Boise Estate Planning Council - "Real Estate and Business Issues." Presented to the Boise Estate Planning Council on February 2, 2009.

  • “Real Estate and the Business Appraiser” presentation made at the NACVA and IBA’s Annual Consultant’s Conference in Boston, Massachusetts on May 28, 2009. (3.0 Hours of Continuing Professional 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).•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.

  • Boise Estate Planning Council - "Real Estate and Business Issues." Presented to the Boise Estate Planning Council on February 2, 2009.

  • “Real Estate and the Business Appraiser” presentation made at the NACVA and IBA’s Annual Consultant’s Conference in Boston, Massachusetts on May 28, 2009. (3.0 Hours of Continuing Professional Education).

  • “Preserving Your Legacy: Estate Planning for the Intelligent Business Owner” presented for U.S. Bank on topic “Business Exit Strategy Planning” on February 17, 2011 in Caldwell, Idaho.

  • Boise Estate Planning Council - “Valuation Pitfalls” presented to the Boise Estate Planning Council on December 3, 2012.

  • “Valuing Real Property Going Concerns” presentation to a joint NACVA (National Association of Certified Valuation Analysts) and ISBA (International Society of Business Appraisers) Chapter meeting in Naples, Florida on October 23, 2015.

  • U. S. Bank Private Client Group Seminar - Farm & Ranch Succession Planning:  Valuation Issues presented on November 15, 2017 in Nampa, Idaho

  • U. S. Bank Private Client Group Seminar - Farm & Ranch Succession Planning:  Valuation Issues presented on November 15, 2017 in Nampa, Idaho.

  • “Developing Supportable Income Forecasts” presentation for the International Society of Business Appraisers – Spring Conference on March 8, 2018 in Dallas, Texas.  (1.50 hours of CPE)

  • “Developing a Supportable Income Forecast” Webinar presentation for the International Society of Business Appraisers on May 15, 2018 (1.0 Hours of CPE)

  • “Dealing with Real Estate and/or M&E Centric Businesses” presentation for the American Society of Appraisers Advanced Business Valuation Conference on October 8, 2018 in Anaheim, California (1.0 Hours of CPE)

  • “Minimizing the Wild Guesses for Fixed Asset Issues” presentation for the International Society of Business Appraisers – Spring Conference on February 28, 2019 in Dallas, Texas.  (1.50 hours of CPE)

  • “Minimizing the Wild Guesses for Fixed Asset Issues” presented as a Webinar for the American Society of Appraisers on June 11, 2019.  (1.0 hours of CPE)

  • “When Do You Need a Business Appraiser?” presentation for the Appraisal Institute for the 2019 Appraisal Institute Annual Conference in Denver, Colorado on July 22, 2019 (1.5 Hours CPE)

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)

  • Transaction and Lack of Marketability Databases. Shannon P. Pratt, CFA, FASA, MCBA. The Institute of Business Appraisers, Inc., 2002 (1 'CPE' Hour)

  • Advanced Cost of Capital. Leonard J. Sliwoski, CPA, PhD, CBA, ASA. The Institute of Business Appraisers, Inc., 2002 (2.5 'CPE' Hours)

  • Issues in Auto Dealership Appraisals. Jay Fishman, ASA, Tony Argiz, and Tom Butler. The Institute of Business Appraisers, Inc., 2002. (1.5 'CPE' Hours)

  • Valuing Intellectual Property. Robert P. Schweihs, ASA. The Institute of Business Appraisers, Inc., 2002 (1.5 'CPE' Hours)

  • Recent Changes in the IRS Appraisal Program. Howard A. Lewis. The Institute of Business Appraisers, Inc., 2002 (1.5 'CPE' Hours)

  • Recent Developments in Federal Tax Valuation. Jack Bogdanski, PhD, Attorney At Law. The Institute of Business Appraisers, Inc., 2002. (1 'CPE' Hour)

  • Marketability Discounts for Minority Interests. Richard L. Schwartz, CBA, ASA, CPA, ABV. The Institute of Business Appraisers, Inc., 2002 (2.5 'CPE' Hours)

  • The Income Approach—Back to the Not So Basics. Chris M. Mellen, MCBA, ASA. The Institute of Business Appraisers, Inc., 2002 (1.5 'CPE' Hours)

  • Case Law Update. Linda Kruschke, Attorney At Law. The Institute of Business Appraisers, Inc., 2002 (1.5 'CPE' Hours)

  • The Transaction Method: An Analyst’s Perspective. Kyle Garcia, Pia Star, and Kelly Strimbu. The Institute of Business Appraisers, Inc., 2002 (1.5 'CPE' Hours)

  •  Entity-Based Valuation Planning in the Light of New Tax Law. Curtis R. Kimball, ASA, CFA. American Society of Appraisers, 2002 (1.5 'CPE' Hours)

  • Effective Entity-Based Valuation Planning in the Light of New Tax Law. Curtis R. Kimball, ASA, CFA. American Society of Appraisers, 2002 (1.5 'CPE' Hours)

  • The Nuances of S Corporation ESOPs—How they Differ from C Corporation ESOPs and more… Kim Abello, CPA, ASA. American Society of Appraisers, 2002 (1.5 'CPE' Hours)

  • Goodwill Impairment: The New FASB. Darren Cordier, CFA. American Society of Appraisers, 2002 (1 'CPE' Hour)

  • The Insurance Industry During Uncertain Times. Dennis Johnson, President of United Heritage, Financial Planning Association of Idaho, 2003 (1 'CPE' Hour)

  • ESOP Certification Course presented by The Jefferson Company in Boise, Idaho, 2003 (16 'CPE' Hours)

  • Ethics Rule 1(e) – Appraisal Independence & Objectivity. Gary Trugman, CPA/ABV, ASA, FIBA, MCBA, Michael Eggers, CPA/ABV, ASA, CBA, Linda Tindall, PhD, CPA/ABV, BVAL, ASA, MCBA, and Chris Rosenthal, CPA, ASA. The Institute of Business Appraisers, Inc., 2003 (2 'CPE' Hours)

  • Case Law Update. Linda Kruschke, Attorney At Law. The Institute of Business Appraisers, Inc., 2003 (1.5 'CPE' Hours)

  • ESOP Valuations. Chris Best, CPA/ABV, MCBA, ASA. The Institute of Business Appraisers, Inc., 2003 (1 'CPE' Hours)

  • Estimating Control Premiums and Minority Discounts. Robert Schweihs, CBA, ASA. The Institute of Business Appraisers, Inc., 2003 (1.5 'CPE' Hours)

  • Valuation Case Studies. Richard Schwartz, MCBA, CPA/ABV, ASA, CFE and Randall Shostag, BVAL, MCBA. The Institute of Business Appraisers, Inc., 2003 (1.5 'CPE' Hours)

  • Alarm Bells for Hidden Income. John Hardesty, Charles Perkins, FCBI, Laura Tindall, PhD, CPA/ABV, ASA, BVAL, MCBA, Warren Burkholder, CBA, CBI. The Institute of Business Appraisers, Inc., 2003 (2 'CPE' Hours)

  • The Problems with Formulas for Developing Cap Rates. Thomas Stanton, PhD, MCBA, FIBA, ASA. The Institute of Business Appraisers, Inc., 2003 (1.5 'CPE' Hours)

  • Unlocking the Corporate Brand (Valuing Brand Names). Rene Hlousek. The Institute of Business Appraisers, Inc., 2003 (1 'CPE' Hour)

  • Restricted Stock Studies & Pre-IPO Studies & Empirical Evidence on Discounts for Lack of Marketability. John Emory, Sr., ASA, John Emory, Jr., JD, MBA, and Mukesh Bajaj, PhD. The Institute of Business Appraisers, Inc., 2003 (2 'CPE' Hours)

  • Avoiding Appraisal Pitfalls the Prompt IRS Scrutiny. Howard Lewis, AVA, IRS National Program Manager. The Institute of Business Appraisers, Inc., 2003 (1.5 'CPE' Hours)

  • Succession Planning. John Brown, JD. The Institute of Business Appraisers, Inc., 2003 (1 'CPE' Hour)

  • New Developments in FLP’s. John White. The Institute of Business Appraisers, Inc., 2003 (1.5 'CPE' Hours)

  • ESOPs: Changes in the Quality & Quantity of Appraisals. Chris Best, CPA/ABV, MCBA, ASA. The Institute of Business Appraisers, Inc., 2003 (1.5 'CPE' Hours)

  • Differences between BV & Commercial Damage Engagements. Leonard Sliwoski, PhD, CPA/ABV, ASA, FIBA, MCBA. The Institute of Business Appraisers, Inc., 2003 (1.5 'CPE' Hours)

  • Business and Commercial Damages. Michele Miles, JD, Randall Shostag, BVAL, MCBA, and Marcie Bour, CPA/ABV. ESOPs: Changes in the Quality & Quantity of Appraisals. Chris Best, CPA/ABV, MCBA, ASA. The Institute of Business Appraisers, Inc., 2003 (4 'CPE' Hours

  • The Evolution of Discounting Undivided Interests in Real Property. Lance Hall, ASA. Joint meeting of the Denver Chapters of The Institute of Business Appraisers, Inc. and the American Society of Appraisers, 2003 (1.5 'CPE' Hours)

  • Business & Commercial Damages. Steven F. Schroeder, JD, MCBA, FIBA, ASA. Joint meeting of the Denver Chapters of The Institute of Business Appraisers, Inc. and the American Society of Appraisers, 2003 (4 'CPE' Hours)  

  • Will There Be a Death Tax? P. LaVern Gentry, CPA. Boise Estate Planning Council, Boise, Idaho, 2003 (0.5 'CPE' Hours)

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  • ESOP by Design: How to Avoid Accidentally Governing Your ESOP into Trouble. P.J. Carstens, Attorney At Law, Kim Blaugher, CPA and Kathryn Daily. The NW Chapter of the ESOP Association, Boise, Idaho (3 'CPE' Hours)

  • Real Estate - Cost Approach to Commercial Real Estate Appraising. Marshall & Swift. Marshall & Swift Certified Appraiser Designation Awarded., 2004 (7 'CPE' Hours)

  • Real Estate - Advanced Sales Comparison and Cost Approach, Course 530. Appraisal Institute, Boise, Idaho, 2004 (40 'CPE' Hours)

  • Real Estate - Appraisal Principles, Course 110. Challenged by Examination. Appraisal Institute, Boise, Idaho, 2004 (30 ‘CPE’ Hours)

  • Case Law Update. Linda Kruschke, Attorney At Law. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)

  • Economic Damages Case Study. Donald H. Minyard, PhD, CPA/ABV, BVAL, CFE. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)

  • Demonstration Testimony: The Appraisal of the Small Business. Leonard Sliwoski, PhD, CPA/ABV, ASA, FIBA, MCBA. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)

  • Don’ts and Don’ts of Healthcare Valuations. Robert J. Cimasi, ASA, CBA. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)

  • Shareholder Dissent & Oppression. Richard M. Wise, MCBA, ASA, FCBV, FCA. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)

  • Business Appraisal in the Private Capital Markets. Rob Slee, CBA. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)

  • Valuation for M & A. Frank Evans, CBA, ASA, CPA/ABV. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)

  • A Sample Business Appraisal. Robert Strachota, MAI, MCBA, CRE, FIBA. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)

  • Valuation of Pass-Through Entities: What’s All the Fuss About? Chris Treharne, ASA, MCBA, BVAL, Nancy J. Fannon, CPA/ABV, MCBA, BVAL, and Jim Hitchner, CPA/ABV, ASA. The Institute of Business Appraisers, Inc., 2004 (2.5 CPE Hours)

  • Correlation vs. Cointegration: How (Mis)guiding are your GLCs? Miriam Ratkovicova. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)

  • Forensic Accounting. Mark Gottlieb, CPA, CVA, DADFA. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE Hours)  

  • Real Estate - Highest & Best Use and Market Analysis, Course 520. Appraisal Institute, Boise, Idaho, 2004 (40 ‘CPE’ Hours)  

  • Multi state Estate Planning. Darin A. DeAngeli, Attorney At Law. Advanced Estate Planning Seminar sponsored by the Taxation, Probate & Trust Law Section of the Idaho State Bar, Sun Valley, Idaho, 2004 (1.5 “CPE’ Hours)

  • Hot Topics with the IRS and Partnership Issues. Richard A. Poplack, Attorney At Law and Mary P. Kimmel, Attorney At Law, Internal Revenue Service. Advanced Estate Planning Seminar sponsored by the Taxation, Probate & Trust Law Section of the Idaho State Bar, Sun Valley, Idaho, 2004 (1.5 “CPE’ Hours)

  • Revised Principal and Income Act’s Impact on Trusts. Stanley K. Fornander and Stephen Larson, CPA. Advanced Estate Planning Seminar sponsored by the Taxation, Probate & Trust Law Section of the Idaho State Bar, Sun Valley, Idaho, 2004 (1.0 “CPE’ Hours)

  • Asset Protection – Idaho Style. John McGown, Jr., Attorney At Law. Advanced Estate Planning Seminar sponsored by the Taxation, Probate & Trust Law Section of the Idaho State Bar, Sun Valley, Idaho, 2004 (1.5 “CPE’ Hours)

  • Limited Partnerships – An Update on Current Issues. John Poffenbarger, Attorney At Law. Advanced Estate Planning Seminar sponsored by the Taxation, Probate & Trust Law Section of the Idaho State Bar, Sun Valley, Idaho, 2004 (1.5 “CPE’ Hours)

  • Economic Damages. Michele Miles, Attorney at Law and Executive Director of the Institute of Business Appraisers, Inc. Boston Caucus of the Northeast Region of the Institute of Business Appraisers, Inc. and the Boston Chapter of the American Society of Appraisers, Boston, Massachusetts, 2004 (1.5 ‘CPE’ Hours)

  •  Common Mistakes Identified in Reviews of FAS 141/142 Valuation Reports. Dan Knappenberger, ASA, CFA, Deloitte & Touche, LLP. Boston Caucus of the Northeast Region of the Institute of Business Appraisers, Inc. and the Boston Chapter of the American Society of Appraisers, Boston, Massachusetts, 2004 (1.5 ‘CPE’ Hours)

  • Ask the Experts Panel & Tax-Related Valuation Discussion. Boston Caucus of the Northeast Region of the Institute of Business Appraisers, Inc. and the Boston Chapter of the American Society of Appraisers, Boston, Massachusetts, 2004 (2.0 ‘CPE’ Hours)

  • Issues in the Valuation of Intangibles Related to Software Companies. Phil Green, CPA/ABV, Hoffman Alvary & Company, LLC. Boston Caucus of the Northeast Region of the Institute of Business Appraisers, Inc. and the Boston Chapter of the American Society of Appraisers, Boston, Massachusetts, 2004 (1.0 ‘CPE’ Hours)

  • Real Estate - Valuing Undivided Interests in Real Property. Dennis A. Webb, MAI, ASA. 2005 Annual Meeting of the American Business Appraisers, Miami, Florida, 2005 (2.0 ‘CPE’ Hours)

  • Exit Strategy Planning. Chris Mellen, MCBA, ASA. 2005 Annual Meeting of the American Business Appraisers, Miami, Florida, 2005 (2.0 ‘CPE’ Hours)

  • Business Valuation Topics. Rand Curtiss, MCBA, ASA and Frank Evans, MCBA, ASA. 2005 Annual Meeting of the American Business Appraisers, Miami, Florida, 2005 (6.0 ‘CPE’ Hours)

  • Analysis of Constructive Income: The Science and Art of Creative Accounting. James B. Lurie, CPA/ABV, BVAL and R. Victor Haas, Jr., ASA, CPA. 2005 Annual Meeting of the American Business Appraisers, Miami, Florida, 2005 (2.0 ‘CPE’ Hours)

  • Real Estate - Business Practices and Ethics, Course 420. Appraisal Institute, Chicago, Illinois, 2005 (8 ‘CPE’ Hours)

  • Real Estate - Appraisal Practices, Course 120. Challenged by Examination. Appraisal Institute, Boise, Idaho, 2005 (30 ‘CPE’ Hours)

  • Real Estate - Basic Income Capitalization, Course 310. Challenged by Examination. Appraisal Institute, Boise, Idaho, 2005 (40 ‘CPE’ Hours)  

  • Real Estate – General Applications, Course 320. Appraisal Institute, Online Course with proctored examination, 2005 (40 ‘CPE’ Hours)

  • Real Estate – Report Writing and Valuation Analysis, Course 540. Appraisal Institute, Boise, Idaho, 2005 (40 ‘CPE’ Hours)

  • Is an ESOP Right for You? The National Center for Employee Ownership, Boise, Idaho, 2005 (5 ‘CPE’ Hours)

  • National Uniform Standards of Professional Practice (USPAP), Appraisal Institute, Online Course, 2005 (7 ‘CPE’ Hours)

  • Changes in Economic Trends and Small Businesses Role in Economic Growth, Dr. Chad Moutray, The Institute of Business Appraisers, Inc., 2005 (2.0 CPE Hours)

  • Discounts for Lack of Marketability, Rand Curtiss, MCBA, ASA, FIBA & Linda Trugman, CPA/ABV, MCBA, ASA, FIBA, The Institute of Business Appraisers, Inc., 2005 (1.5 CPE Hours)

  • The Reasonable Investor – A Venture Capital Discussion, Bob Laversin, Glen Oken, Maneesh K. Chawla, & Eric Cohen, The Institute of Business Appraisers, Inc., 2005 (1.5 CPE Hours)

  • Reconciling Values from the Three Approaches, Dr. Thomas Stanton, MCBA, FIBA, The Institute of Business Appraisers, Inc., 2005 (1.5 CPE Hours)

  • Buy the Rumor, Sell the News, Richard Fox, CBA, BVAL, The Institute of Business Appraisers, Inc., 2005 (1.5 CPE Hours)

  • Creating Value in a Globalized World, Rob Slee, CBA, The Institute of Business Appraisers, Inc., 2005 (1.5 CPE Hours)

  • What Brokers Can Teach Appraisers, Glen Cooper, CBA, BVAL, Linda Purcell, CBI, Dan Hall, CBI, The Institute of Business Appraisers, Inc., 2005 (2.0 CPE Hours)

  • Divorce and Business Appraisal, Mark S. Gottlieb, CPA, The Institute of Business Appraisers, Inc., 2005 (1.5 CPE Hours)

  • Reinvigorated Approach to Valuing Technology-Based Intangibles, Rene Hlousek, ASA, The Institute of Business Appraisers, Inc., 2005 (1.5 CPE Hours)

  • Cases of Note: 2005, Michele Miles, Attorney At Law and Steven Schroeder, JD, FIBA, BVAL, ASA, MCBA, The Institute of Business Appraisers, Inc., 2005 (1.5 CPE Hours)

  • Real Estate – Appraisal 101, Van Education Center, Boulder, Colorado, 2005 (75 CPE Hours)

  • Real Estate – Advanced Income Capitalization, Course 510, Appraisal Institute, St. Paul, Minnesota, John Urubek, MAI and James Vernor, MAI, May 9, 2005 – May 14, 2005 (40 CPE Hours)  

  • Real Estate – Advanced Applications, Course 550, Appraisal Institute, Denver, Colorado, E. Nelson Bowes, MAI and John Magdziarz, MAI, SRA, June 13, 2005 – June 18, 2005 (40 CPE Hours)  

  • Real Estate – Comprehensive Appraisal Workshop: Income Approach & Partial Interests, Cost, Feasibility, Highest & Best Use, and Sales Comparison Approach. Dallas, Texas, Ted Whitmer, MAI, July 28 – 30, 2005 (21 CPE Hours)  

  • Real Estate – Livestock Ranch Analysis Seminar: Parts A and B. American Society of Farm Managers & Rural Appraisers, 2005 (16 CPE Hours)  

  • Online 7 Hour National USPAP Equivalent Course. Chicago, Illinois, Appraisal Institute, 2006 (7 CPE Hours)

  • Every Appraisal-Best Appraisal: Defining the Assignment, Economic & Industry Data. The Institute of Business Appraisers. St. Louis, Missouri on June 21, 1006 presented by Chris Best, CPA/ABV, ASA, MCBA and Richard Fox, CBA, BVAL (8.0 CPE Hours)

  • Every Appraisal-Best Appraisal: Applying the Market Approach. The Institute of Business Appraisers. St. Louis, Missouri on June 22, 1006 presented by Robert Laversin, CPA/ABV, ASA, CBA and Raymond Miles, ASA, MCBA, FIBA (4.0 CPE Hours)

  • Every Appraisal-Best Appraisal: Intangible Asset Valuation. The Institute of Business Appraisers. St. Louis, Missouri on June 22, 1006 presented by Chris Mellen, ASA, MCBA, CM&AA (4.0 CPE Hours)

  • Real Estate – Online Appraising From Blueprints and Specifications. Chicago, Illinois, Appraisal Institute, 2006 (7.0 CPE Hours)

  • Real Estate - Online Small Hotel/Motel Valuation, Chicago, Illinois, Appraisal Institute, 2006 (7.0 CPE Hours)

  • Real Estate – Dairy Appraisal Seminar. Denver , Colorado . The American Society of Farm Managers and Rural Appraisers, 2006 (8.0 CPE Hours)

  • Real Estate – Online Analyzing Operating Expenses. Chicago, Illinois, Appraisal Institute, 2006 (7.0 CPE Hours)  

  • Real Estate – Cattle Feedyard Appraisal Seminar. American Society of Farm Managers & Rural Appraisers, 2006 (8 CPE Hours)

  • Appraising Agricultural Chattels. American Society of Farm Managers & Rural Appraisers and American Society of Appraisers, 2006 (16 CPE Hours)

  • Real Estate – Evaluating Commercial Construction. Boise , Idaho . Southern Idaho Chapter of The Appraisal Institute, 2007. (16 CPE Hours)

  •  The Business Appraisal Profession and the Federal Tax System. The Institute of Business Appraisers, Inc. Denver , Colorado on June 21, 2007 presented by John A. Bogdanski, Attorney At Law (4.0 CPE Hours)

  • Quantification of Company-Specific Risk: Theory and Applications. The Institute of Business Appraisers, Inc. Denver, Colorado on June 21, 2007 presented by Peter J. Butler, CFA, ASA and Keith A. Pinkerton, CFA, ASA (4.0 CPE Hours)

  •  Long-Term Sustainable Advantages. The Institute of Business Appraisers, Inc. Denver , Colorado on June 22, 2007 presented by Rob Slee, CBA , MA , MBA (4.0 CPE Hours)

  • Quantification of Company-Specific Risk: Theory and Applications. The Institute of Business Appraisers, Inc. Denver, Colorado on June 21, 2007 presented by Peter J. Butler, CFA, ASA and Keith A. Pinkerton, CFA, ASA (4.0 CPE Hours)

  • Valuation of ‘S’ Corporations. The Institute of Business Appraisers, Inc. Denver, Colorado on June 23, 2007 presented by Daniel R. Van Vleet, ASA, CBA and Chris D. Treharne, ASA, MCBA, BVAL (4.0 CPE Hours)

  • Standards and Ethics, An Appraiser’s Obligation. The Institute of Business Appraisers, Inc. Denver, Colorado on June 23, 2007 presented by Gary R. Trugman, CPA/ABV, MCBA, FIBA, ASA, MVS (4.0 CPE Hours)  

  •  7-Hour National USPAP Update Course. Appraisal Institute. Boise , Idaho on August 10, 2007 presented by Richard P. Herman, MAI, SRA (7.0 CPE Hours)  

  • Real Estate – Uniform Appraisal Standards for Federal Land Acquisitions (“Yellow Book”). Appraisal Institute. Boise , Idaho on October 9 – 10, 2007 presented by Bruce Closser, MAI (16.0 CPE Hours)  

  • Real Estate – Valuation of Conservation Easements. Appraisal Institute, American Society of Farm Managers & Rural Appraisers, and the Land Trust Alliance . Tallahassee , Florida on January 14 through January 18, 2008 presented by Joseph C. Magdziarz, MAI, SRA

  • Plan Your Estate. Professional Education Services, L.P. (24 CPE Hours)

  • Ethics and Professional Responsibility for Enrolled Agents. Professional Education Services, L.P., 2008 (2 CPE Hours)

  • American Society of Agricultural Appraisers/American Society of Equine Appraisers - "Principles of Valuation" Course, 2008 (35 CPE Hours)

  • Real Estate – Intermediate Approaches to Value for Rural Appraisal (A-200). The American Society of Farm Managers and Rural Appraisers. Denver, Colorado on March 29, 2009 through April 4, 2009 presented by Mark Lewis, ARA and Brent Stanger, ARA (45 CPE Hours)

  • American Society of Agricultural Appraisers/American Society of Equine Appraisers – “Advanced Principles of Valuation” Course and Equine Valuation Examination, 2009 (70 CPE Hours)

  • “No Excuses: CBA and AIBA Mentoring”. NACVA and IBA’s Annual Consultant’s Conference. Boston, Massachusetts on May 27-28, 2009 presented by Ron Rudich and Chris Mellon (2.0 CPE Hours)

  • “Update on Fair Value.” NACVA and IBA’s Annual Consultant’s Conference. Boston, Massachusetts on May 27-28, 2009 presented by Al King, AB, CMA, CFM (2.0 CPE Hours)

  • “Ethics and Standards Workshop.” NACVA and IBA’s Annual Consultant’s Conference. Boston, Massachusetts on May 27-28, 2009 presented by Daniel Browning, JD, BVAL and Leo DeLisi, ASA, MCBA (2.0 CPE Hours)

  • “Influence, Impact & Income – Your Recipe to Thrive in Today’s Economy” NACVA and IBA’s Annual Consultant’s Conference. Boston, Massachusetts on May 27-28, 2009 presented by Mel Abraham, CPA, CVA, ABV, ASA (2.0 CPE Hours)

  • Financial Planning: Investments Strategies and Vehicles. Professional Education Services, LP. (24.0 CPE Hours)

  • “Online 7 Hour National USPAP Equivalent Course” Appraisal Institute, November 19, 2009 (7.0 CPE Hours)

  •  National Uniform Standards of Professional Appraisal Practice (USPAP) Course – 7 Hour Update. Appraisal Institute. Boise, Idaho on March 5, 2010 presented by Anthony J. Wren, MAI, SRA (7.0 CPE Hours)

  •   Like-Kind Exchanges and Other Sales. Professional Education Services, LP. (10.0 CPE Hours)

  • Residential Rental Property. Professional Education Services, LP. (10.0 CPE Hours)

  • Appraisal Curriculum Review (2 Day General). Appraisal Institute. Boise, Idaho on October 28-29, 2010 presented by Gary S. DeWeese, MAI (15.0 CPE Hours)

  •  “Online Supervising Appraisal Trainees” Course – Appraisal Institute, April 15, 2011 (4.0 CPE Hours)t

  •  “Online Business Practices and Ethics” Course – Appraisal Institute, May 26, 2011 (5.0 CPE Hours)

  • 7 Hour National USPAP Update Course – Appraisal Institute. Boise, Idaho on January 20, 2012 presented by Tom Boyle, MAI (7.0 CPE Hours

  • Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets – Appraisal Institute. Boise, Idaho on April 23-24, 2012 presented by Leslie Sellers, MAI (16.0 CPE Hours

  • Ethics and Professional Responsibility for Enrolled Agents. Professional Education Services, LP. October 2012 (2.0 CPE Hours)

  • Tax Issues and Consequences in Financial Planning. Professional Education Services, LP. (24.0 CPE Hours)

  • Advanced Discounts and Premiums – Consultants’ Training Institute, May 24, 2013 (12.0 CPE Hours)

  • An Accountant’s Guide to Trusts. Professional Education Services, LP. June 2013 (16.0 CPE Hours)

  • Tax Implications of Federal Health Care Reform. Professional Education Services, LP. June 2013 (6.0 CPE Hours)

  •  Ethics and Professional Responsibility for Enrolled Agents. Professional Education Services, LP. June 2013 (2.0 CPE Hours)

  • Business Valuation Conference. American Society of Appraisers. October 14 – 16, 2014 in San Antonio, Texas (20.0 CPE Hours)

  • Advanced Business Valuation Conference. American Society of Appraisers. October 14 – 16, 2014 in San Antonio, Texas (20.0 CPE Hours)

  • Real Estate – Introduction to Legal Descriptions – online with McKissock.com, completed on October 15, 2013 (2.0 CPE Hours)

  •  Real Estate – Online Business Practice and Ethics – Appraisal Institute, completed on October 18, 2013 (5.0 CPE Hours)

  • Real Estate – Appraisal Applications of Regression Analysis – online with McKissock.com, completed on October 18, 2013 (7.0 CPE Hours)

  • Real Estate – The Nuts and Bolts of Green Building for Appraisers – online with McKissock.com, completed on October 19, 2013 (3.0 CPE Hours)

  • 2014-2015 7-Hour National USPAP Update Course - Appraisal Institute.  Boise, Idaho on January 17, 2014 presented by Tom Boyle, MAI (7.0 CPE Hours)

  • Real Estate & Business - RP401 Allocating Components in Going Concern Appraisals.  American Society of Appraisers.  May 26, 2014 - May 29, 2014 in Portland, Oregon.  Presented by L. Deanne Wilson, ASA and Robert Schlegel, MCBA, ASA  (31 CPE Hours)

  • Ethics and Professional Responsibility for Enrolled Agents. Professional Education Services, LP. November 2014 (2.0 CPE Hours)

  • Individual Income Tax. Professional Education Services, LP. November 2014 (24.0 CPE Hours)

  • Residential Appraisal Review – online with McKissock.com, completed on July 22, 2015 (7.0 CPE Hours)

  • Mold, Pollution and the Appraiser – online with McKissock.com, completed on July 23, 2015 (2.0 CPE Hours)

  • Ethics and the Tax Professional. Professional Education Services, L.P. – completed on August 2, 2015 (2.0 CPE Hours)

  • Financial Planning: Investment Strategies and Vehicles. Professional Education Services, L.P. – completed on August 2, 2015 (24.0 CPE Hours)

  • Fundamental Concepts of Analysis – online with McKissock.com, completed on August 8, 2015 (7.0 CPE Hours)

  • 2016-2017 7-Hour National USPAP Update Course – Appraisal Institute. Boise, Idaho on January 13, 2016 presented by Stephanie Coleman, MAI, SRA (7.0 CPE Hours)

  • Appraisal of Assisted Living Facilities - online with McKissock.com, completed on September 22, 2016 (8.0 CPE Hours)

  • Ethics and Professional Responsibility for Enrolled Agents. Professional Education Services, L.P. – completed on November 1,2016 (2.0 CPE Hours)

  • Car, Travel & Entertainment and Home Office Deductions. Professional Education Services, L.P. – completed on November 1,2016 (10.0 CPE Hours)

  • Corporate and Partnership Income Taxation. Professional Education Services, L.P. – completed on November 1,2016 (12.0 CPE Hours)

  • A Water Rights Survival Course for Appraisers. Southern Idaho Chapter of the Appraisal Institute – presented by Hal N. Anderson, Managing Partner Idaho Water Engineering, former Director Idaho Department of Water Resources. Boise, Idaho November 2, 2016. (4.0 CPE Hours)

  • ME-201 Introduction to Machinery and Equipment Valuation. American Society of Appraisers – presented by Paul R. Cogley, Jr., ASA, Chicago, Illinois, November 3, 2016 to November 6, 2016 (27 CPE Hours)

  • ME-202 Machinery and Equipment Valuation Methodology. American Society of Appraisers – presented by R. Lee Robinette, ASA, Las Vegas, Nevada, January 12, 2017 to January 15, 2017. (27 CPE Hours)

  • M&E - “Construction Equipment, Auctions and Orderly Liquidation Value” – presented by Bill Roden – Roden Consulting – Denton, Texas at the Spring NEBB Institute Conference in Dallas, Texas on April 6, 2017– 1.50 hours of continuing education

  • “Economic Update – What Has Happened and What Might Happen Again” – presented by Thomas Siems, Senior Economist and Assistant Vice President, Federal Reserve Bank of Dallas at the Spring NEBB Institute Conference in Dallas, Texas on April 7, 2017– 1.50 hours of continuing education

  • “E & O Insurance Coverage – What You Need to Know” – presented by James Frazier – P&I Insurance, Denver, Colorado at the Spring NEBB Institute Conference in Dallas, Texas on April 7, 2017 – 0.5 hours of continuing education

  • “SBA Business Valuations – 10 Things You Need to Know” – presented by Jim Turner – Turner Business Appraisers – Waxhaw, North Carolina at the Spring NEBB Institute Conference in Dallas, Texas on April 6, 2017– 1.50 hours of continuing education

  • “Current Thinking about DLOMs” – presented by Bill Quackenbush – Advent Valuation – Newburgh, New York at the Spring NEBB Institute Conference in Dallas, Texas on April 7, 2017– 1.50 hours of continuing education

  • “Market Approach – Is the Subject Company Really Average?” – presented by Shawn Hyde – Canyon Valuations – Twin Falls, Idaho at the Spring NEBB Institute Conference in Dallas, Texas on April 7, 2017 – 1.50 hours of continuing education

  • “Regression Analysis – A Tool You Really Do Need” – presented by Ronald Rudich – Gorfine Schiller Gradyn – Owings Mills, Maryland at the Spring NEBB Institute Conference in Dallas, Texas on April 7, 2017– 1.50 hours of continuing education

  • M&E - “Best Practices Panel – Secrets of a Successful Appraisal Practice” – presented by Nathan Bazzle – Certified Asset Appraisals – Nashville, Indiana and Joseph Burleson – Equify, LLC – Fort Worth, Texas at the Spring NEBB Institute Conference in Dallas, Texas on April 8, 2017– 1.50 hours of continuing education

  • "The Incredible Balance Sheet” - presented by Ronald Rudich – Gorfine Schiller Gradyn – Owings Mills, Maryland at the Spring NEBB Institute Conference in Dallas, Texas on April 8, 2017– 1.50 hours of continuing education

  • ME-203 Machinery and Equipment Valuation Methodology. American Society of Appraisers – presented by John Connolly, ASA, Herndon, Virginia, May 4, 2017 to May 7, 2017. (27 CPE Hours)

  • ME-204 Machinery and Equipment Valuation – Advanced Topics and Report Writing. American Society of Appraisers – presented by Paul Cogley, ASA, Chicago, Illinois, June 15, 2017 to June 11, 2017. (27 CPE Hours)

  • Real Estate – Supervisor-Trainee Course for Oregon – online continuing education from McKissock, completed July 19, 2017 (4 CPE Hours)

  • Real Estate – Advanced Hotel Appraising – Full Service Hotels – online continuing education from McKissock, completed September 28, 2017 (7 CPE Hours)

  • Real Estate – Supporting Your Adjustments: Methods for Residential Appraisers – online continuing education from McKissock, completed September 28, 2017 (3 CPE Hours)

  • Real Estate – Online Business Practices and Ethics – online continuing education from the Appraisal Institute, completed September 29, 2017 (5 CPE Hours)

  • Ethics and Professional Responsibility for Enrolled Agents. Professional Education Services, LP. September 2017 (2.0 CPE Hours)

  • Choice of Entity. Professional Education Services, LP. September 2017 (16.0 CPE Hours)

  • Living Trusts: Fact and Fiction. Professional Education Services, LP. September 2017 (8.0 CPE Hours)

​

  • 2018-2019 7-Hour National USPAP Update Course.  Appraisal Institute – presented by Anthony J. Wren, MAI, SRA on January 26, 2018 in Boise, Idaho (7 CPE Hours)

  • “Monte Carlo Simulations” presented by Toby Tatum – Alliance Business Appraisal – Reno, Nevada – at the ISBA Spring Business Appraisal Conference on March 8 & 9, 2018 in Dallas, Texas – 1.50 hours of continuing education

  • “Help Me – Help You:  Streamlining the Appraisal Process” – presented by Chris Rials – Expert Equipment Appraisers, LLC – Summerfield, Florida – at the ISBA Spring Business Appraisal Conference on March 8 & 9, 2018 in Dallas, Texas – 1.50 hours of continuing education

  • “A Contrarian View Point” – presented by Rob Mathews – TTG Valuations Services – Albany, New York – at the ISBA Spring Business Appraisal Conference on March 8 & 9, 2018 in Dallas, Texas – 1.50 hours of continuing education

  • “The National Economy – Long-Term Prospects and Near-Term Outlook” – presented by James Dolmas – Senior Policy Advisor & Economist – Federal Reserve Bank of Dallas – at the ISBA Spring Business Appraisal Conference on March 8 & 9, 2018 in Dallas, Texas – 1.50 hours of continuing education

  • “Inspections of Equipment – A Tire Kickers Dream” – presented by Bill Roden – Roden Consulting – Denton, Texas – at the ISBA Spring Business Appraisal Conference on March 8 & 9, 2018 in Dallas, Texas – 1.50 hours of continuing education

  • “USPAP Update for Machinery & Equipment Appraisers” – presented by Mike Atwood – Waxahachie, Texas – at the ISBA Spring Business Appraisal Conference on March 8 & 9, 2018 in Dallas, Texas – 1.50 hours of continuing education

  • “Clarify Your Message to Attract Your Ideal Client” – presented by Tarsha Polk at the ISBA Spring Business Appraisal Conference on March 8 & 9, 2018 in Dallas, Texas – 1.50 hours of continuing education

  • Taxation of Owners’ Distributions – Online with Professional Education Services – Completed August 16, 2018 – 2 hours of continuing education

  • Ethics and the Tax Professional – Online with Professional Education Services – Completed August 16, 2018 – 2 hours of continuing education

  • Real Estate – Online Forecasting Revenue – Appraisal Institute – completed on September 26, 2018 (7.0 hours of continuing education)

  • Real Estate – Online Data Verification Methods – Appraisal Institute – completed on September 26, 2018 (5.0 hours of continuing education)

  • Tax Considerations in Financial Planning – Online with Professional Education Services – Completed September 27, 2018 (20 hours of continuing education)

  • “The Search for Reasonable Compensation:  Follow the Yellow Brick Road” presented by Kevin Yeanoplos, ASA at the American Society of Appraisers Advanced Business Valuation Conference on October 8, 2018 in Anaheim, California (1.0 hours of continuing education)

  • “Cannabis Industry Valuation:  Possibly the Ultimate Challenge for Appraisers” presented by Ronald Seigneur, ASA at the American Society of Appraisers Advanced Business Valuation Conference on October 8, 2018 in Anaheim, California (1.5 hours of continuing education)

  • M&E - “Aviation Roundtable – Current Market Trends and Insights from Industry Experts” presented by David Crick, ASA, David Fisher, ASA & Barbara Spoor, ASA at the American Society of Appraisers International Appraisers Conference on October 8, 2018 in Anaheim, California (1.0 hours of continuing education)

  • M&E – “Inspecting Machine Tools” presented by Alec Story, ASA at the American Society of Appraisers International Appraisers Conference on October 9, 2018 in Anaheim, California (1.0 hours of continuing education)

  • M&E – “I Made a Mistake? You Must be Mistaken!  Valuing Tractors and Trailers” presented by Michael Winterfeld, ASA at the American Society of Appraisers International Appraisers Conference on October 9, 2018 in Anaheim, California (1.0 hours of continuing education)

  • M&E – “High Technology Equipment – Love it or Hate it” presented by Alex Steele, ASA at the American Society of Appraisers International Appraisers Conference on October 9, 2018 in Anaheim, California (1.0 hours of continuing education)

  • “Anatomy of a Deal:  Understanding Common Terms in M&A Transactions” presented by Shannon Sibold, Attorney at Law at the American Society of Appraisers Advanced Business Valuation Conference on October 9, 2018 in Anaheim, California (1.5 hours of continuing education)

  • “Trends in Life Sciences Companies” presented by Poonum Bhagchandani, ASA at the American Society of Appraisers Advanced Business Valuation Conference on October 10, 2018 in Anaheim, California (1.0 hours of continuing education)

  • “Franchise Restaurant Valuations” presented by Scott Roehr, ASA at the American Society of Appraisers Advanced Business Valuation Conference on October 10, 2018 in Anaheim, California (1.0 hours of continuing education)

  • M&E – “Yellow Iron – The Good, The Bad, and The Rusty” presented by Ron Victor, ASA at the American Society of Appraisers International Appraisers Conference on October 10, 2018 in Anaheim, California (1.0 hours of continuing education)

  • Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets – Appraisal Institute.  Boise, Idaho on February 14 & 15, 2019 presented by Kerry Jorgensen, MAI (15.0 CPE Hours)

  • “Help Me – Help You:  Streamlining the Appraisal Process” – presented by Chris Rials – Expert Equipment Appraisers, LLC – Summerfield, Florida – at the ISBA Spring Business Appraisal Conference on February 28, 2019 in Dallas, Texas – 1.50 hours of continuing education

  • “New Income Streams” – presented by Nathan Bazzle, CMEA at the ISBA Spring Business Appraisal Conference on February 28, 2019 in Dallas, Texas – 1.50 hours of continuing education

  • “The Outlook for the U. S. Economy” – presented by Anthony Murphy – Senior Economic Policy Advisor – Federal Reserve Bank of Dallas – at the ISBA Spring Business Appraisal Conference on March 1, 2019 in Dallas, Texas – 1.50 hours of continuing education

  • “Heavy Equipment Valuation Techniques” – presented by Nick Nicholson, CMEA – Machinery & Equipment Services Group – Houston, Texas – at the ISBA Spring Business Appraisal Conference on March 1, 2019 in Dallas, Texas – 1.50 hours of continuing education

  • “10 Ways Equipment Appraisers Can Make Money” – presented by Mark Richardson – Waxahachie, Texas – at the ISBA Spring Business Appraisal Conference on March 1, 2019 in Dallas, Texas – 1.50 hours of continuing education

  • “Let’s Look at Why We Do What We Do, the Way We Do It” – presented by William Reddington, ASA – at the ISBA Spring Business Appraisal Conference on March 1, 2019 in Dallas, Texas - 1.50 hours of continuing education

  • “Cannabis & Real Estate” presented by John Vaughan, MAI, Brad A. Weiman, MAI, Beau R. Whitney, Senior Economist, and Andrew R. Lines, MAI at the Appraisal Institute 2019 Annual Conference in Denver, Colorado on July 23, 2019 (1.0 hours of continuing education)

  • “Transferred Value” presented by Ted Whitmer, MAI, Attorney MAI at the Appraisal Institute 2019 Annual Conference in Denver, Colorado on July 23, 2019 (1.5 hours of continuing education)

  • “Trophy Ranches and Trophy Trout:  Using GIS Modeling to Determine the Value of High Amenity Western Ranches” presented by Richard Roddewig, MAI, Peter Dittmar, and Benjamin Tolles at the Appraisal Institute 2019 Annual Conference in Denver, Colorado on July 23, 2019 (1.5 hours of continuing education)

  • “Condemnation Issues for Valuation of Pipeline and Utility Easements” presented by Joseph Batis, MAI, Joseph Magdziarz, MAI and John Spesia, Attorney at the Appraisal Institute 2019 Annual Conference in Denver, Colorado on July 23, 2019 (1.5 hours of continuing education)

  • “International Valuation of Mineral Estates – Mining and Oil & Gas” presented by John Gustavson, Certified Mineral Appraiser at the Appraisal Institute 2019 Annual Conference in Denver, Colorado on July 24, 2019 (1.5 hours of continuing education)

  • “Market Equilibrium Analysis” presented by Richard Parli, MAI at the Appraisal Institute 2019 Annual Conference in Denver, Colorado on July 24, 2019 (1.5 hours of continuing education)

 

  • Note: Total Continuing Professional Education ‘CPE’ Hours taken to date – 2,314.5 Hours

​

  • “Ethics and Professional Responsibility for Enrolled Agents” – Online with Professional Education Services – Completed December 8, 2019 (2 hours of continuing education)

  • “Comprehensive Small Business Taxation” – Online with Professional Education Services – Completed December 8, 2019 (24 hours of continuing education)

  • “Ethics and the Tax Professional” – Online with Professional Education Services – Completed March 25, 2020 (2 hours of continuing education)

  • “Tax Cuts and Jobs Act Impact on Real Estate” – Online with Professional Education Services – Completed March 25, 2020 (4 hours of continuing education)

  • “Nonprofit’s Tax Guide” - Online with Professional Education Services – Completed March 25, 2020 (18 hours of continuing education)

  • 2020-2021 7-Hour Equivalent USPAP Update Course – Online with the Appraisal Institute – Completed April 2, 2020 (7 Hours of continuing education)

  • “That’s a Violation” – Online with McKissock – Completed April 2, 2020 (4.0 hours of continuing education)

  • “Residential Appraisal Review and USPAP Compliance” – Online with McKissock – Completed April 4, 2020 (7.0 hours of continuing education)

  • “Extreme Uncertainty:  How Valuation Experts Should Respond to Today’s Volatility and Risk” webinar presented by Business Valuation Update on April 7, 2020 (2.0 hours of continuing education)

  • Real Estate – Supervisory Appraiser/Trainee Appraiser Course – Online with Appraisal Institute on October 14, 2021 (4.0 hours of continuing education)

  • “Ethics and Professional Responsibility for Enrolled Agents” – Online with Professional Education Services, LP – October 2021 (2.0 hours of continuing education)

  • “Tax Implications of Death” - Online with Professional Education Services, LP – October 2021 (4.0 hours of continuing education)

  • “Stand Up to the IRS” - Online with Professional Education Services, LP – October 2021 (18.0 hours of continuing education)

  • “National Association of Realtors Code of Ethics Course” – Online with the National Association of Realtors – October 27, 2021 (2.5 hours of continuing education)

  • Real Estate – Market Disturbances – Appraisals in Atypical Markets and Cycles – Online with McKissock Learning – October 28, 2021 (3.0 house of continuing education)

  • Practical Highest and Best Use – Appraisal Institute - presented by John H. Urubek, MAI in Boise, Idaho on December 2, 2021 (7.0 Hours of Continuing Education)

  • National Uniform Standards of Appraisal Practice (USPAP) 7-Hour Course – Appraisal Institute - presented by John H. Urubek, MAI in Boise, Idaho on December 3, 2021 (7.0 Hours of Continuing Education)

  • Real Estate – The Cost Approach – Online with McKissock Learning – September 28, 2022 (7.0 hours of Continuing Education)

  • Excel Applications for Valuation – Online with the Appraisal Institute – September 29, 2022 (8.0 hours of Continuing Education)

  • Business Practices and Ethics – Online with the Appraisal Institute – completed October 17, 2022 (6.0 hours of continuing education)

  • Ethics and the Tax Professional:  Frivolous Tax Arguments and Tax Scams – Online with Professional Education Services, LP completed November 8, 2022 (4.0 hours of continuing education)

  • Tax Treatment of Virtual Currency - Online with Professional Education Services, LP completed November 8, 2022 (2.0 hours of continuing education)

  • Tax Deductions for Professionals - Online with Professional Education Services, LP completed November 9, 2022 (18.0 hours of continuing education)

  • Safeguarding Client Data - Online with Professional Education Services, LP completed October 28, 2023 (4.0 hours of continuing education)

  • Ethics and the Tax Professional - Online with Professional Education Services, LP completed October 28, 2023 (2.0 hours of continuing education)

  • Nonprofit’s Tax Guide - Online with Professional Education Services, LP completed October 30, 2023 (18.0 hours of continuing education)

  • 2022-2023 7-Hour Equivalent USPAP Update Course – Online with the Appraisal Institute, completed October 28, 2023 (7.0 Hours of continuing education)

  • Rates and Ratios:  Making Sense of GIMs, OARs, and DCF – Online with the Appraisal Institute, completed October 30, 2023 (7.0 Hours of continuing education)

  • Market Disturbances – Appraisals in Atypical Markets and Cycles – Online with McKissock Learning, completed October 31, 2023 (3.0 Hours of continuing education)

 

Note:   Total Continuing Professional Education ‘CPE’ Hours taken to date – 2,517 Hours.

Member – Professional Organizations:

 

  • The American Society of Appraisers (ASA)

  • Designated Member Appraisal Institute (MAI)

  • International Society of Business Appraisers (ISBA)

  • Boise Estate Planning Council

  • Southwest Idaho Estate Planning Council

Court Testimony & Publications

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