Thomas W. Harjes, CPA/ABV, CVA, CFF Partner. Educational Background & Credentials



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Thomas W. Harjes, CPA/ABV, CVA, CFF Partner 612 876 4718 Tom.Harjes@bakertilly.com Educational Background & Credentials Gustavus Adolphus College, St. Peter, MN Bachelor of Arts in Accounting (1989) CPA - State of Minnesota, Certified Public Accountant (1991) CVA - National Association of Certified Valuation Analysts, Certified Valuation Analyst (1997) ABV - American Institute of Certified Public Accountants, Accredited in Business Valuation (1999) CFF - American Institute of Certified Public Accountants, Certified in Financial Forensics (2009) Professional Affiliations & Memberships American Institute of Certified Public Accountants Minnesota Society of Certified Public Accountants National Association of Certified Valuation Analysts Professional Speaking & Faculty Webcast, Nonmarital Claims and Tracing, Minnesota CLE (2008) Panel, Rethinking Zealousness: A Fresh Look at Family Advocacy, William Mitchell College of Law (2008) Speaker, Non-Marital Claims and Tracing, Minnesota State Bar Association (2008) Speaker, How to Evaluate and Divide Employee Benefits, The American Academy of Matrimonial Lawyers: Minnesota Chapter (2007) Speaker, Protecting Family Wealth in the Event of Divorce, Probate and Trust Law Section Conference (2007) Speaker, Nonmarital Claims and Nonmarital Tracing, Minnesota State Bar Association (2007)

Thomas W. Harjes, page 2 Professional Speaking & Faculty (Cont.) Speaker, Forensic Basics: Using Income Tax Returns to Your Advantage, Family Law Institute (2007) Speaker, Protecting Family Wealth in the Event of Divorce, Hennepin County Bar Association (2006) Faculty, Familyopoly - The Game of Family Law Skills, The American Academy of Matrimonial Lawyers: Minnesota Chapter (2006) Faculty, Family Law Adjudicative Processes, Mediation Center for Dispute Resolution (2006) Speaker, Calculating Income for the Employed and the Self-Employed, Family Law Institute (2006) Speaker, Valuation Issues in a Divorce, 16th Annual Business Valuation Conference (2006) Speaker - Financial Issues Surrounding Divorce, Allied Professional Meeting (2005) Faculty - Family Law Adjudicative Skills, Mediation Center For Dispute Resolution (2005) Speaker - Spousal Maintenance, Uncle Sam, and You, Family Law Institute (2005) Speaker - Nonmarital Property Update, Family Law Institute (2004) Panel - The Emerging Role of the Financial Neutral, DivorceChoice.com (2004) Faculty - Transforming Family Law - Designing Our Future, The American Academy of Matrimonial Lawyers - Minnesota Chapter (2003) Speaker - Top Ten Tax Mistakes Committed by Family Law Attorneys, Family Law Institute (2003) Speaker - Nonmarital Property Update, Family Law Institute (2003) Speaker - Top Ten Tax Mistakes Committed by Family Law Attorneys, Minnesota Institute of Legal Education (2002) Speaker - Breaking Up is Hard to Do: Divorce and Tax Issues, Minnesota State Bar Association Tax Institute (2002) Faculty - Effective Advocacy, The American Academy of Matrimonial Lawyers - Minnesota Chapter (2002) Speaker - Let Money Be Money: Taking the Emotion Out of Financial Issues, The American Academy of Matrimonial Lawyers - Minnesota Chapter (2001) Speaker - Spousal Maintenance: Traps and Opportunities, Family Law Institute (2001)

Thomas W. Harjes, page 3 Professional Speaking & Faculty (Cont.) Speaker - Support and Maintenance Payments: Income vs. Property, Minnesota Institute of Legal Education (2001) Speaker - Spousal Maintenance, Accounting and Tax Issues, Minnesota Institute of Legal Education (2000) Speaker - Calculating Income for Self-Employed Individuals, Family Law Institute (2000) Speaker - Alternative Views on the Financial Aspects of a Divorce Case, The American Academy of Matrimonial Lawyers - Minnesota Chapter (1999) Speaker - Analyzing the Financial Aspects of a Marriage Dissolution, Family Law for the Minnesota Judiciary (1999) Speaker - Spousal Maintenance, An In-Depth Analysis, Minnesota Institute of Legal Education (1999) Speaker - Creative Approaches to Financial Settlements, Collaborative Law Institute (1999) Speaker - Income Tax Update, Family Law Institute (1999) Speaker - Marital Dissolution Services CPA s Can Provide, The American Academy of Matrimonial Lawyers - Minnesota Chapter (1999) Speaker - Marital vs. Non-Marital - Whose Asset is it Anyway?, Family Law Institute (1998) Speaker - Appraisal of Intangible Assets, Minnesota Institute of Legal Education (1997) Speaker - Basic Principles of Business Valuation, Minnesota Judiciary Program of Family Law (1997) Speaker - Funding the Bifurcated Family, The American Academy of Matrimonial Lawyers Minnesota Chapter (1997) Speaker - Basics of Valuing a Small Business, Hennepin County Volunteer Lawyers Network (1995) Speaker - Divorce Tax Issues, House, Nezerka & Froelich, P.A. Seminar (1995) Speaker - Business Valuations, House, Nezerka & Froelich, P.A. Seminar (1994)

Thomas W. Harjes, page 4 Published Articles Family Law Financial Deskbook, Nonmarital Claims and Tracing, (2008) Family Law Forum, Locating Income and Assets Through Individual Income Tax Returns, (2001) Specialized Education & Training 19th Annual Business Valuation Seminar (2009) 8th Annual MNCPA Business Valuation Conference (2008) AAML (MN Chapter) Divorce Camp (2008) AICPA/AAML National Conference on Divorce (2008) AICPA/AAML National Conference on Divorce (2006) 16th Annual Business Valuation Seminar (2006) 5th Annual MNCPA Business Valuation Conference (2005) AAML (MN Chapter) Divorce Camp (2005) AAML (MN Chapter) Divorce Camp (2004) AICPA/AAML National Conference on Divorce (2004) AICPA National Business Valuation Conference (2003) AICPA/AAML National Conference on Divorce (2002) 12th Annual Business Valuation Seminar (2002) NACVA s Business Valuation Conference (2001) AICPA National Conference on Divorce (2000) NACVA s Business Valuation Conference (1999) NACVA s Certified Valuation Analyst Training Center (1997) 7th Annual NCCIBA Business Valuation Seminar (1997) Dodging the Deal Breakers Seminar, Small Business Advisory Network, LLC (1996) 6th Annual NCCIBA Business Valuation Seminar (1996) Completed AICPA Business Valuation Certificate of Educational Achievement Program (1995) AICPA National Conference on Divorce (1995) 5th Annual NCCIBA Business Valuation Seminar (1995) Completed NACVA course Business Valuations: Fundamentals & Techniques for Small Businesses (1994) Completed MNCPA course Tax Consequences of Marriage, Separation, and Divorce (1994) 4th Annual NCCIBA Business Valuation Seminar (1994)

Thomas W. Harjes, page 5 Specialized Education & Training Completed AICPA course Business Valuation Methods (1993) MNCPA seminar Valuing Closely Held Businesses and Professional Practices (1993) 3rd Annual NCCIBA Business Valuation Seminar (1993)