James A. Andersen, CPA/CFF/ABV, ASA

Transcription

1 Executive Summary Mr. Aderse s career has spaed over 40 years ad icludes buildig oe of the largest full service accoutig firms i the North Bay. Over the last 30 years Mr. Aderse s focus shifted from his extesive tax backgroud to busiess valuatio, fiacial cosultig, ad the foresic cosultig area. He is a atioally recogized leader i busiess valuatio ad has utilized his valuatio skill sets to work with the legal commuity o a regular basis i areas of complex partership, corporate, ad dissetig shareholder actios as well as ecoomic damage ad other foresic accoutig assigmets. Mr. Aderse also has worked i the family law area dealig specifically with high et worth cases that ivolve the valuatio of a busiess as part of the commuity estate. He has provided testimoy o a variety of foresic assigmets throughout Califoria. O the fiacial cosultig side, Mr. Aderse has performed hudreds of valuatios for mergers ad acquisitios, estate ad gift matters, ad buy/sell agreemets. He acts as a fiacial facilitator for umerous compaies ad assists busiesses i a broad spectrum of idustries ad professios i busiess successio plaig ad exit strategies. Mr. Aderse s professioal experiece has also icluded beig a active board member for a sigificat Bay Area compay as well as actig as a provisioal director for multiple compaies durig a shareholder dispute actio. Teachig, writig ad public speakig are passios of Mr. Aderse. He has bee a istructor at the atioal level for the America Istitute of CPAs ad speaks frequetly at may of their aual valuatio ad foresic accoutig symposiums. Mr. Aderse has writte four courses for the Califoria Society of Certified Public Accoutats ad is curretly teachig three of them. His well received courses iclude a six day extesive busiess valuatio curriculum, mergers ad acquisitios for mid market compaies, busiess successio plaig ad exit strategies, ad his ewest course, opportuities ad methodologies for ruig a successful litigatio practice. Mr. Aderse has also bee very active with atioal ad state valuatio ad foresic accoutig activities. He is curretly o the Foresic Services Sectio Steerig Committee of the Califoria Society of CPAs, is a past chairma for the busiess valuatio sectio of the foresic services sectio of the Califoria Society of CPAs, ad has chaired umerous cofereces for both the America Istitute of CPAs as well as the Califoria Society of CPAs. page 1 of 7 Mr. Aderse graduated with a degree i accoutig from Califoria State Uiversity i Chico ad has a Masters Degree i Taxatio from Golde Gate Uiversity i Sa Fracisco. He is also a seior member of the America Society of Appraisers, is accredited i busiess valuatio by the America Istitute of CPAs, ad holds its Certified i Fiacial Foresics credetial. Jim ca be reached at [email protected].

2 Employmet & Educatio 2012 Preset Hemmig Morse, LLP Certified Public Accoutats, Foresic ad Fiacial Cosultats Parter Burr Pilger Mayer, Ic. Certified Public Accoutats Shareholder Aderse & Compay, LLP Certified Public Accoutats Foudig Parter Carialli & Aderse Certified Public Accoutats Parter 1976 Golde Gate Uiversity, Sa Fracisco Masters i Busiess Admiistratio Sleezer & Eckhoff Certified Public Accoutats Staff Accoutat 1970 Califoria State Uiversity, Chico B.S. Busiess Admiistratio (Accoutig) page 2 of 7 Professioal Credetials Certified Public Accoutat, State of Califoria, 1973 Accredited Seior Appraiser, America Society of Appraisers, 1993 Accredited i Busiess Valuatio, America Istitute of Certified Public Accoutats, 1998 Certified i Fiacial Foresics, America Istitute of Certified Public Accoutats, 2008

3 Professioal Affiliatios America Istitute of Certified Public Accoutats, 1973 o Chair, 2008 Advaced Busiess Valuatio Coferece o Busiess Valuatio Committee, Califoria Society of Certified Public Accoutats, 1973 o Co-chair, 2007 Advaced Litigatio Coferece o Member at Large, Litigatio Sectios Steerig Committee, 1997 forward o Chair, Busiess Valuatio Sectio of the Litigatio Sectios, o Co-chair, Advaced Ecoomic Damages ad Busiess Valuatio Coferece, 2001 o Vice Chair, Busiess Valuatio Sectio of the Litigatio Sectios, o Treasurer, Busiess Valuatio Sectio of the Litigatio Sectios, o Chair, Busiess Valuatio Cofereces, Sooma Couty Bar Associatio o Member, Lay Arbitrators of the SCBA, 2003 forward Publicatios page 3 of 7 So You Wat to File a Dissetig Shareholder Actio? Thik Twice ; The Witess Chair, CA CPA Foresic Services Sectio, Issue 57, Summer 2012 Opportuities ad Methodologies for Ruig a Successful Litigatio Practice ; Califoria Society of CPAs, 2011 The Trials ad Tribulatios of Owig Your Ow Busiess-Uderstadig the Risk/Reward Ratio ; North Bay Busiess Joural, September 2010 Facig Reality, Gettig Real, ad Growig to Aother Level ; North Bay Busiess Joural, July, 2010 Dealig with the Slow Ecoomic Recovery-Tips o How to Stay Ahead of the Competitio ; North Bay Busiess Joural, Jue 2010 Three Busiess Sales: The Good, the Bad ad the Ugly ; North Bay Busiess Joural, May, 2010 Whe Sellig a Busiess, Do Your Due Diligece ; North Bay Busiess Joural, March Year to be Ope, Build Employee Assets ad Market ; North Bay Busiess Joural, Jauary 2010 Exit Strategy Do t Let Your Busiess Slip Away by Failig to do Successio Plaig ; Smart Busiess Norther Califoria, August 2009 The Silver Liig ; North Bay Biz, August 2009

4 Publicatios cotiued page 4 of 7 Valuig Busiesses i Distressed Ecoomic Times: What Makes Sese? ; The Witess Chair, CA CPA Foresic Services Sectio, Issue 50, Summer 2009 Is Your Busiess Prepared for Successio? 10 Questios to Ask ; North Bay Busiess Joural, April 2009 The Turaroud Corer ; North Bay Biz, April 2009 Tax-Affectig S Corporatios for Busiess Valuatios i a Marital Dissolutio A Rebuttal ; (Co-author), Family Law News, State Bar of Califoria Family Law Sectio, 2009 Profitable Successio Plaig ; North Bay Biz, July 2008 Value Propositios 10 Commo Errors to Avoid i Expert Valuatios ; The Recorder, summer 2008 Determiig Fair Value of Ower s Services ; America Istitute of Certified Public Accoutats, 2008 Busiess Successio Plaig ad Exit Strategies Uderstadig ad Plaig for Busiess Owership Chage ; Califoria CPA Educatio Foudatio, 2007 How Ca a CPA Help Litigators ; Key Value Data, October 2007 SSVS 1 Dealig With the Impact of the New Busiess Valuatio Stadards ; Califoria CPA, August 2007 The Sooer CPAs Assist Durig Fiacial Litigatio, the Better ; Sooma Couty Herald Recorder, March 14, 2007; also SF Daily Joural, Jauary, 2007 Your Busiess Is t Worth What You Thik It Is or Is It ; East Bay Busiess Times, Jauary 2006 Busiess Valuatio Fudametals-Parts I & II ; Califoria CPA Educatio Foudatio, Cotributig Author, 2005 Busiess Valuatio ad Successio Plaig-A Practical Approach to Value Ehacemet ad Busiess Trasfer Issues ; Califoria CPA Educatio Foudatio, 2003 Merger ad Acquisitio-Uderstadig the Fudametals of Acquirig or Sellig Mid-market Compaies ; Califoria CPA Educatio Foudatio, 2000 Busiess Valuatios uder Califoria Corporatios Code Sectio 2000 ; Discussio Paper, Cotributig Author, Busiess Valuatio Sectio of the Litigatio Sectios of the Califoria Society of CPAs, 2000 Issues Affectig the Valuatio of Closely Held Busiesses ad Persoal Service Practices ; Joh Wiley & Sos, Ic., Author: Tax ad Fiacial Aspects of Divorce, 1996

5 Istructio ad Semiars page 5 of 7 Valuatio of Wiery Brads ad Operatios, Co-Preseter at The Semiar Group s Buildig Value i the Wie Busiess ad Plaig for Purchase, Sale ad Successio Coferece, 2013 Direct ad cross examiatio of a expert i a persoal ijury damage case- avoidig the pitfalls, Co-Preseter to the America Board of Trial Attoreys, 2013 Maagig, Marketig, ad Makig Moey i a FVS Practice; America Istitute of Certified Public Accoutats FVS Coferece, 2012 Staff Developmet i a FVS Practice; America Istitute of Certified Public Accoutats FVS Coferece, 2012 Valuig Wieries & Breweries; Istructor, Busiess Valuatio Resources Webiar, 2012 Valuig Detal Practices; Co-istructor, Busiess Valuatio Resources Webiar, 2012 Opportuities ad Methodologies for Ruig a Successful Litigatio Practice; Cotributig Author, Califoria CPA Educatio Foudatio, 2011 forward Successio Plaig & Exit Strategies: Challeges ad Opportuities Today; Co-istructor, Busiess Valuatio Resources Webiar, 2010 Capitalizatio Rates: Developig, Defedig & Explaiig; Presetatio to the Califoria Society of CPAs Busiess Valuatio Coferece, 2010 Determiig Fair Value of Owers Services; AICPA/ASA Busiess Valuatio Coferece, 2008 Reasoable Compesatio; Busiess Valuatio Resources Webiar, 2008 Busiess Successio Plaig ad Exit Strategies-Uderstadig ad Plaig for Busiess Owership Chage; Califoria CPA Educatio Foudatio ad America Istitute of Certified Public Accoutats, 2007 forward Busiess Valuatio for Attoreys ad Foresic Experts; Sooma Couty Legal Aid, 2006 Busiess Valuatio Fudametals-Parts I & II; Califoria CPA Educatio Foudatio, 2005 forward Busiess Valuatio ad Successio Plaig-A Practical Approach to Value Ehacemet ad Busiess Trasfer Issues; Califoria CPA Educatio Foudatio, 2003 Istructor for the Texas Ceter for the Judiciary, various busiess valuatio topics, Fudametals of Busiess Valuatio, Parts I ad II; America Istitute of Certified Public Accoutats, Usig Ibbotso Associates Publicatio i Private Firm Valuatio; America Istitute of Certified Public Accoutats, 1999 Merger ad Acquisitio-Uderstadig the Fudametals of Acquirig or Sellig Mid-market Compaies; Califoria CPA Educatio Foudatio, 2000 Valuig Small ad Medium-sized Busiesses; Califoria CPA Educatio Foudatio, Special Issues i Busiess Valuatio; Califoria CPA Educatio Foudatio, The Icome Approach ad the Asset-Based Approach to Valuatio; America Istitute of Certified Public Accoutats, 1996 Utilizatio of the Capitalizatio of Cash Flow ad Excess Earigs Methodology; Califoria CPA Educatio Foudatio, 1996 Istructor i Taxatio, Sata Rosa Juior College, Istructor i Legal Aspects of Accoutig, Empire Law School, 1980 Istructor i Taxatio, CPA Review Course, Golde Gate Uiversity, 1976

6 Testimoy Trial Wog v. Shelby (2013) Superior Court, Cotra Costa Couty, Califoria, Case No. MSN Bel Vio, LLC, et al. v. Stuart Cellars, LLC, et al. (2013) Riverside Couty Superior Court, Califoria, No. RIC Saderso v. Saderso (2013) Superior Court, Couty of Sa Diego, Califoria, No. D Mats Egstrom, Dafe Egstrom, CA Estate Osetra, Ic. v. TNC Holdig, Kabar Spirits, Ic., Ramiilaj, ad Does 1-10 (2013) Superior Court, Sa Fracisco Coutry, Califoria, No. CGC Paul Nurmi v Bodega LLC, ad Joel Westle as Maagig Aget for 7110 Bodega LLC, ad Does 1-10 (2009) Superior Court, Sooma Couty, Califoria Bay Busiess Credit v. Lawrece Katz (2009) Superior Court, Solao Couty, Califoria, Case No. FCS Charles W. Siller v. Siller Brothers, Ic. (2005) Superior Court, Sutter Couty, Califoria, No. CV-CS page 6 of 7 Depositio Exchage Bak v. Fly ad DOES 1-20 (2013) Superior Court, Sooma Couty, Califoria, Case No. SCV Bel Vio, LLC, et al. v. Stuart Cellars, LLC, et al. (2013) Riverside Couty Superior Court, Califoria, No. RIC Cathay Bak v. Shaya, et al. (2013) Couty of Los Ageles, Cetral District, Superior Court, Califoria, No. BC Marily P. Log v. Robert Log (2013) Circuit Court, Cook Couty, Illiois, No. 09 D 1447 Mats Egstrom, Dafe Egstrom, CA Estate Osetra, Ic. v. TNC Holdig, Kabar Spirits, Ic., Ramiilaj, ad Does 1-10 (2013) Superior Court, Sa Fracisco Coutry, Califoria, No. CGC

7 Testimoy Depositio cotiued Bay Busiess Credit v. Lawrece Katz (2009) Superior Court, Solao Couty, Califoria, Case No. FCS Deas Family Limited Partership, et al. v. Hear Pacific Corporatio, et al. (2009) Superior Court, Sooma Couty, Califoria, Case No Paul Nurmi v Bodega LLC, ad Joel Westle as Maagig Aget for 7110 Bodega LLC, ad Does 1-10 (2009) Superior Court, Sooma Couty, Califoria Richie A Samii (fka Richie A Heck) v. Gary B. Heck, David C. Faris, Aaro M. Heck, Da Baker ad F. Korbel & Bros (2009) Superior Court, Sooma Couty, Califoria No [Cosolidated with Case Nos. SCV , MCV ad MCV ] R. Thomas Fair v. Karl E. Bakhtiari (2008) Superior Court, Sa Mateo Couty, Califoria, No page 7 of 7