PATRICK K. SCHMIDT, ASA, MBA



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ATRICK K. SCHMIDT, ASA, MBA BUSINESS EXERIENCE resident Value Consulting Group (formerly Schmidt Financial, Inc.), Minneapolis, Minnesota November 2003 to resent. Re-established company at provided business valuation consulting and litigation support. Reports are prepared for estate planning, shareholder disputes, divorces, mergers and acquisitions, ESO s, S-Corporation election, damage calculations, litigation, fairness opinions, and management planning. Experience includes expert witness testimony and settlement negotiations, cash flow and income analyses, and nonmarital tracing. Specific industry expertise includes banking, heal care entities, auto dealerships, construction, distribution and technology companies. artner - Virchow Krause Valuation, LLCU (an affiliate of Virchow, Krause & Company, LL, now known as Baker Tilly), Minneapolis, Minnesota - November 1999 to November 2003. erformed business valuation and expert reports, including fairness opinions and damage calculations. rincipal Schmidt Financial, Inc., Minneapolis, Minnesota - 1998 to 1999. Founded company at provided business valuation consulting and litigation support. Manager ULAWCO Financial, LLCU (an affiliate of Larson, Allen, Weishair & Co., LL), Minneapolis, Minnesota - 1996 to 1998. repared valuation reports on a firm-wide basis for estate planning, divorce settlements, contemplated sale of business, buy/sell agreements and litigation support. erformed litigation support and expert testimony for various case types including divorce, shareholder disputes, and lost profits. Senior Consultant - McGladrey & ullen, LLU, Minneapolis, Minnesota - 1993 to 1995. repared business valuation reports for a variety of businesses across multiple industries. rovided support for litigation cases, including expert testimony. Made business valuation presentations to various groups. Staff Appraiser Shenehon Company, Minneapolis, Minnesota - 1991 to 1993. Assisted in e preparation of business valuation reports and specialty commercial real estate appraisals. ROFESSIONAL DESIGNATIONS AND AFFILIATIONS Accredited Senior Appraiser (ASA), American Society of Appraisers Adjunct Instructor of Finance, University of St. Thomas MBA rogram Member, Institute of Business Appraisers (IBA) ast resident, Twin Cities Chapter of e American Society of Appraisers 1

EDUCATION University of Minnesota, Carlson School of Business: Awarded Master of Business Administration degree wi a concentration in Finance, May 1991. Ripon College: Graduated Magna Cum Laude, wi a Bachelor of Arts degree in Business Administration, May 1989. ROFESSIONAL SEAKING Family Law Issues Affecting Businesses, The Ongoing Business Deskbook Seminar, sponsored by e Minnesota Continuing Legal Education, Minneapolis, Minnesota, January 2015. Valuation Issues in S-Corp ESOs, The S Corporation ESO Seminar, sponsored by e National Center for Employee Ownership, hiladelphia, ennsylvania, October 2014. How Does Executive Compensation Affect Valuation? The ESO Symposium: Ownership Solutions for Established ESOs, Denver, Colorado, September 2014. Finance 101: Understanding your Financial Statements, Six Annual Midwest ESO Conference, Chicago, Illinois, September 2014. Business Valuation and Division, Olmsted County Bar Association, Rochester, Minnesota, July 2014. What is a Valuation Review, Webinar, sponsored by e National Center for Employee Ownership, June 2014. anelist, Introduction to ESO Transactions Connecting e Dots, Employee Ownership Conference 2013, sponsored by e National Center for Employee Ownership, Seattle, Washington, April 2013. anelist, The Status of e M&A Market, The Turnaround Management Association, Minneapolis, Minnesota, February 2013. Determining Stock Value, Is an ESO Right for You?, sponsored by e National Center for Employee Ownership (NCEO), hoenix, Arizona, February 2013. Family Law Issues Affecting Businesses, Webcast, sponsored by e Minnesota Continuing Legal Education, Minneapolis, Minnesota, November 2012 and February 2013. Business Valuation for Divorce Special Issues, Twin Cities Chapter of e American Society of Appraisers, Chapter Meeting November, 2012. Family Law Issues Affecting Businesses, The Ongoing Business Deskbook Seminar, sponsored by e Minnesota Continuing Legal Education, Minneapolis, Minnesota, October 2012. 2

Annual Exploring Basic Valuation Drivers, 2012 ESO Midwest Conference, Des Moines, Iowa, September 2012. anelist, ESO Transactions Connecting e Dots, Employee Ownership Conference 2012, sponsored by e National Center for Employee Ownership, Minneapolis, MN, April 2012. rd 33 Annual Family Law Institute, St. aul, Minnesota, March 2012. Valuing e Small Business in Divorce, The nd 32 Annual Minnesota, March 2011. Family Law Institute, St. aul, anelist, The Current State of e M&A Market, The Turnaround Management Association, Minneapolis, Minnesota, February 2011. Division of Business Goodwill in Light of Baker v. Baker, The st 31 Annual Institute, St. aul, Minnesota, March 2010. Current Valuation Issues, St. Cloud Estate lanning Council, April 2009. Family Law Business Valuation Webinar, sponsored by Minnesota Continuing Legal Education (MNCLE), September 2008. anelist, Avoiding e Most Common Financial Mistakes at Family Lawyers Make, sponsored by Minnesota Continuing Legal Education (MNCLE), May 2008. The Issue of ersonal or Nonmarital Goodwill in Divorce: The Baker Case, The 29 Annual Family Law Institute, St. aul, Minnesota, March 2008. Faculty, Familyopoly II The Expert Edition, The American Academy of Matrimonial Lawyers: Minnesota Chapter, Brainerd, Minnesota, September 2007. 28 Annual Family Law Institute, St. aul, Minnesota, March 2007. 27 Annual Family Law Institute, St. aul, Minnesota, March 2006. Dividing Up e Goodwill: The Issue of ersonal or Nonmarital Goodwill in Divorce, The 26 Annual Family Law Institute, St. aul, Minnesota, March 2005. Auto Dealership Valuation Issues, Minnesota Auto Dealers Association s Controller Conference, West St. aul, Minnesota, November 2003. anelist, Marketing and Management of a Business Valuation ractice, 3 Business Valuation Conference, St. aul, Minnesota, October 2003. rd MNCA Faculty, Transforming Family Law - Designing Our Future, The American Academy of Matrimonial Lawyers: Minnesota Chapter, Onamia, Minnesota, September 2003. 3

Key Issues and Considerations in Business Valuations, Asset Valuation, sponsored by e Minnesota Institute for Legal Education, Minneapolis, Minnesota, April 2003. The Market Approach for Small Businesses, The Thirteen Annual Business Valuation Seminar, Minneapolis, Minnesota, January 2003. Valuation: Key Issues and Considerations During a Company s Lifecycle, The Collaborative Venture Finance Conference, Minneapolis, Minnesota, October 2002. Understanding Value Drivers, given to e Minneapolis chapter of e National Association of Woman Business Owners, Minneapolis, Minnesota, June 2002. Valuation Discounts & Family Entity lanning: Beyond e Basics, given to e Hennepin County Bar Association robate and Trust Committee, Minneapolis, Minnesota, October 2000. Development and Application of Discount and Capitalization Rates, The Ten Annual Business Valuation Seminar, Minneapolis, Minnesota, May 2000. Intangible Asset Valuation, Asset Valuation, sponsored by e Minnesota Institute for Legal Education, Minneapolis, Minnesota, November 1999. Alternative Views on e Financial Aspects of a Divorce Case, Divorce Camp X, sponsored by e American Academy of Matrimonial Lawyers Minnesota Chapter, Alexandria, Minnesota, November 1999. Recent Developments in Business Valuation, The Nin Annual Business Valuation Seminar, Minneapolis, Minnesota, May 1999. Business Valuation and M&A, given to e Sou Central Minnesota Chapter of e Institute of Management Accountants, Mankato, Minnesota, September 1998. Business Valuation Basics, Given to various law practices in e Twin Cities, Summer 1998. Minority Interest Valuation for Financial Institutions A Case Study, Financial Institutions Law, sponsored by e Minnesota Institute for Legal Education, Minneapolis, Minnesota, November 1997. Revisiting Revenue Ruling 59-60, The Seven Annual Business Valuation Seminar, sponsored by e Nor Central Chapter of e Institute of Business Appraisers, Minneapolis, Minnesota, May 1997. Business Valuation and Estate lanning, Estate lanning Strategies for Small Business Owners, sponsored by Federated Insurance, St. Cloud, Minnesota, Summer 1997. Business Valuations for ESO s, Strategies for Employee Stock Ownership lans, Minneapolis, Minnesota, October 1996. 4

TEACHING Finance Instructor, Finance for Non-Financial rofessionals, Global Training Educational Services at ExxonMobil, April 2012 to resent. Adjunct Instructor of Finance, University of St. Thomas MBA rogram, teaching Financial Management and Business Valuation, September 2002 to December 2009. Associate Instructor, Management Development rogram at Thomson Corporation, November 2005 to December 2009. UBLICATIONS Footnote, rotect Your Clients Gifts Know e Reporting Requirements for Gift Tax Valuations, published by e Minnesota Society of Certified ublic Accountants, October 2013. Co-Auor, The Business Lawyer s Deskbook The Ongoing Business, Chapter 13: Family Law Issues Affecting Businesses, published by e Minnesota State Bar Association Continuing Legal Education, August 2012. Minnesota Bankers Association News, Evaluating and Estimating Business Goodwill, January 2011. The Family Law Financial Deskbook, Chapter 8: Business Valuation and Division, published by e Minnesota State Bar Association Continuing Legal Education, May 2008. The Business Journal, "Focus on Cash Flow to Establish, Sustain Your Business Value," September 24, 2004. Valuation Concepts, "Revenue Ruling 59-60 Still Reigns in Business Valuation," Spring 1997. Valuation Concepts, "Fair Market Value - What Does It Really Mean?" Winter 1997. Valuation Concepts, "Understanding Value Drivers," Summer 1996. Valuation Concepts, "The Basics of Business Valuation," Spring 1996. Business Valuation Review, "Fairness in Minority Interest Valuation," September 1992. 5