Professional
Qualifications of Paul R. Hyde, EA, MCBA, BVAL, ASA, MAI
Professional
Qualifications of Shawn M. Hyde, CBA
Professional
Qualifications of Brian D. Hyde, Associate Appraiser
Professional
Qualifications of Joseph Phelon, MBA, CBA
Articles
Published and Copies of Our Valuation Newsletter Past Issues
      
Professional
Qualifications
 
Paul R. Hyde, EA,
MCBA, BVAL,
ASA, MAI
Master Certified Business Appraiser
MAI & Certified General Real Estate Appraiser
504 Grove Avenue - P. O. Box 9 - Parma, Idaho
83660
(208) 722-7272
Experience:
Paul R. Hyde is a Master Certified Business Appraiser (MCBA), an
Accredited Senior Appraiser (ASA) in Business Valuation, a Certified General
Appraiser in Real Estate, and he holds the Designated Member of the Appraisal
Institute (MAI) designation. Paul appraises all sizes of businesses from large
private businesses for Employee Stock Ownership Plans (ESOPs) to small mom and
pop businesses for divorces, machinery and equipment, and all types of real
estate. He is the owner of Hyde Valuations, Inc., a business, machinery &
equipment, and real estate appraisal company. He has been awarded the BVAL
(Business Valuator Accredited for Litigation) designation and is Enrolled to
Practice Before the Internal Revenue Service (Enrolled Agent)—a tax
professional. Previously, he worked as a commercial loan officer evaluating
businesses and granting business loans. Paul Hyde later held the position of
Chief Financial Officer and one-third owner of a twenty-seven unit restaurant
company with a USDA meat processing plant for seven years. 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. He is a
part time instructor for The Institute of Business Appraisers, Inc. based in
Plantation, Florida. Paul works full time in the business, machinery &
equipment, and real estate appraisal field.
Professional
Designations and Licenses:
 | Master Certified Business Appraiser
(MCBA) designation awarded by The Institute of Business Appraisers, Inc.
(One of only 44 in the nation)
|
| Accredited Senior Appraiser (ASA)
in Business Valuation designation awarded by the American Society of Appraisers (One
of only 24 appraisers holding both the MCBA and ASA designations in the
country)
|
| Designated Member of the Appraisal Institute (MAI)
designation awarded by the Appraisal Institute (Only 3 appraisers hold both
the MAI and MCBA designations).
|
| Business Valuator Accredited for Litigation (BVAL) designation awarded
by The Institute of Business Appraisers, Inc.
|
| Enrolled to Practice Before the Internal Revenue Service (Enrolled Agent)
|
| Licensed Certified General
Real Estate Appraiser in the States
of Idaho
(CGA-1588), Oregon
(C000828), Nevada
(A.0205532-CG ), Utah
(6068699-CG00), and Washington
(Cert/Lic No. 1101702).
|
| Licensed Real Estate and Business
Broker in the States of Idaho and Oregon.
|
|
Accredited Member – American Society of Equine Appraisers
(Appraiser #05623)
|
|
Accredited Member – American Society of Farm Equipment Appraisers
(Appraiser #07441) |
|
Accredited Member -- International
Society of Livestock Appraisers (Appraiser #07087)
|
Court Testimony:
| Paul Hyde has been qualified as an Expert Witness in U. S.
District Court, in U.S. Bankruptcy Court, and in the State Courts in both
the State of Idaho and the State of Oregon.
He also regularly serves as a mutually agreed upon expert.
|
Professional
Appointments:
|
Appointed by the Qualifications Review
Committee of The Institute of Business Appraisers, Inc. (IBA) as the
examination grader for the qualifications examination for designation as a
Certified Business Appraiser from September 2000 – March 2004.
|
|
Appointed by the Qualifications Review
Committee of The Institute of Business Appraisers, Inc. (IBA) as an
Appraisal Report Reviewer for reports submitted by appraisers seeking
designation as a Certified Business Appraiser in March 2004.
|
| Program Chairperson for the
Boise
Estate Planning Council for 2002 – 2003, Treasurer for 2003 – 2004,
Secretary for 2004 – 2005, Vice President for 2005 – 2006, and President
for 2006 - 2007.
|
|
Appointed as the Editor of Business Appraisal
Practice, the national professional journal for The Institute of Business
Appraisers, Inc. in February 2003.
|
|
Appointed as a Governor At Large by The
Institute
of
Business
Appraisers, Inc. in May 2003.
|
|
Vice President of the
Southern Idaho
Chapter of the Appraisal Institute, 2007.
|
|
Selected as a member of the advisory
committee for the Raymond Miles Foundation for Business Appraisal Research
in August 2007.
|
| President of the
Southern Idaho
Chapter of the Appraisal Institute, 2008.
|
Education:
| Masters Degree - University of Idaho
(1994)
|
| Bachelors Degree - Brigham Young University
(1978)
|
Articles Published:
|
"Dealing with 'Skimming' Sellers"
by Paul R. Hyde, EA, CBA, BVAL. Published in IBBA News (the professional journal of the International Business Brokers Association,
Inc.) Spring 2000, p. 5-6.
|
|
"Discounts and
Premiums: A Chart to Illustrate Them More Clearly" by Paul
R. Hyde, EA, CBA, BVAL. Published in Business Appraisal
Practice: Journal of The Institute of Business Appraisers, Summer 2000, p. 22 - 24.
|
|
"Pricing
Tips for Mini-Self Storage Units" by Paul R. Hyde, EA,
CBA, BVAL. Published in The 2001 Business Reference Guide, Business
Brokerage Press, 2001, p. 574. Listed as Industry Expert for Restaurants in same Publication.
|
|
"Explaining the Alphabet Soup: Business
Appraisal Designations – What They Mean and How Difficult They Are to Obtain" by Paul R. Hyde, EA,
CBA, BVAL, ASA. Published in Business
Appraisal Practice: Journal of The Institute of Business Appraisers, Spring 2002, p. 23 –
39.
|
|
“One Point Does NOT Define a Line – One Method Does NOT
(Usually) Constitute an Appraisal” by Paul R. Hyde, EA, CBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Spring 2003.
|
|
Editor's Column - “A Newsletter or Discussion Idea”
by Paul R. Hyde, EA, CBA, BVAL, ASA. Published
in Business Appraisal Practice: Journal
of The Institute of Business Appraisers, Summer 2003, p.
2 – 3.
|
|
Editor’s Column - “Forecasting Net Cash Flow” by Paul R.
Hyde, EA, CBA, BVAL, ASA. Published
in Business Appraisal Practice: Journal
of The Institute of Business Appraisers, Fall 2003, p. 2 – 3.
|
|
“In Support of Unsupportable Rates” by Paul R. Hyde, EA,
CBA, BVAL, ASA and Shawn M. Hyde, CBA.
Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Fall
2003, p. 32 – 35.
|
|
Editor’s Column - “Operating Companies with Real Estate”
by Paul R. Hyde, EA, MCBA, BVAL, ASA. Published
in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc.,
Winter 2003-2004, p. 2 – 5.
|
|
Editor’s
Column - “When
To Use the Public Guideline Company Method” by
Paul R. Hyde, EA, MCBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Inc., Spring/Summer
2004, p. 2 – 6.
|
|
Editor’s
Column – "Why Do We Include an Economic and Industry Section in Our
Appraisal Reports?"
by Paul R. Hyde, EA, MCBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Inc., Summer
2004, p. 2 – 3.
|
|
Editor’s Column – “WACCy
Problems: When is the Use of a
Weighted Average Cost of Capital (WACC) Appropriate?” by Paul R. Hyde,
EA, MCBA, BVAL, ASA. Published
in Business Appraisal Practice: Journal
of The Institute of Business Appraisers, Inc., Fall 2004, p. 2 – 3.
|
|
Editor’s Column – “Suggestions for the Selection of a
Baseline Marketability Discount for Holding Companies”
by Paul R. Hyde, EA, MCBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Inc., Winter
2004-2005, p. 2 – 5.
|
|
Editor’s Column – “Valuing Businesses With Real Estate
Components” by Paul R. Hyde, EA, MCBA, BVAL, ASA. Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Inc., Spring
2005, p. 2 – 7.
|
|
Editor’s
Column – “Updated Levels of Value Chart” by Paul R. Hyde, EA, MCBA,
BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The
Institute
of
Business
Appraisers, Inc., Summer/Fall 2005, p. 2 – 4.
|
|
Editor’s
Column – “Quantifying
Discounts for 50% Interests” by Paul R. Hyde, EA, MCBA, BVAL, ASA.
Published in Business Appraisal Practice:
Journal of The
Institute
of
Business
Appraisers, Inc., Spring 2006, p. 2 – 9.
|
|
Editor’s Column – “Machinery & Equipment
Appraisals: How Can the Value be
Different” by Paul R. Hyde, EA, MCBA, BVAL, ASA, MAI.
Published in Business Appraisal Practice:
Journal of The
Institute
of
Business
Appraisers, Inc., Summer 2006, p. 2 – 4.
|
|
Editor’s Column – “Litigation and the Limited
Report” by Paul R. Hyde, EA,
MCBA, BVAL, ASA, MAI. Published
in Business Appraisal Practice: Journal
of The
Institute
of
Business
Appraisers, Inc., Fall 2006, p. 2 – 3.
|
|
“An
Average of Historical Earnings is Not a Forecast” by Paul R. Hyde, EA,
MCBA, ASA, MAI. Published in IBA
News, Winter 2006, p. 2 - 3.
|
|
Editor's Column - “Valuations for Divorce” by by Paul R.
Hyde, EA, MCBA, ASA, MAI. Published
in Business Appraisal Practice: Journal
of The
Institute
of
Business
Appraisers, Inc., Winter 2006-2007, p. 2 – 3.
|
| Editor’s Column - “Using Relevant Economic Data” by
Paul R. Hyde, EA, MCBA, ASA, MAI. Published
in Business Appraisal Practice: Journal
of The
Institute
of
Business
Appraisers, Inc., Spring 2007, p. 2 – 3.
|
| Editor’s Column – “Business vs. Real Estate
Cap Rates” by Paul R. Hyde, EA, MCBA, ASA, MAI.
Published in Business Appraisal
Practice: Journal of The
Institute of Business Appraisers, Inc., Fall 2007, p. 2 – 3.
|
| Editor’s Column – “Does a Historical Average,
Weighted or Otherwise, Constitute an Income Forecast?” by Paul R. Hyde,
EA, MCBA, ASA, MAI. Published in
Business Appraisal Practice: Journal
of The
Institute
of
Business
Appraisers, Inc., Winter 2007/2008, p. 2 – 7.
|
| 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 – “Do Appraisers Report What
the Market Actually Is Or What the Market Should Be? by Paul R. Hyde, EA,
MCBA, ASA, MAI. Published in Business Appraisal Practice: Journal of
The Institute of Business Appraisers, Inc., Third Quarter 2008, p. 2 –
3. |
|
Editor’s Column – “Updated
Suggestions for the Selection of a Baseline Marketability Discount for
Holding Companies” by Paul R. Hyde, EA, MCBA, ASA, MAI. Published in
Business Appraisal Practice: Journal of The Institute of Business
Appraisers, Inc., First Quarter 2009, p. 2 – 6. |
|
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. |
|
“Cheap, Fast & High Quality
– Pick Any Two” 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. 24 – 26. |
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 IBAS 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.
|
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. |
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.
|
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). |
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)
|
|
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) |
|
Business Valuation 206 - Advanced
Course - Employee Stock Ownership Plans: Valuing ESOP
Shares. Donna J. Walker, ASA. American Society of
Appraisers, 2002. (14 'CPE' Hours)
|
|
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) |
| 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)
|
| Multistate 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 and William H. Reeve, III, MAI, SRA (33 CPE Hours)
|
| Plan Your Estate.
Professional Education Services, L.P.
(24 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) |
|
“Online 7 Hour National USPAP Equivalent Course” Appraisal
Institute, November 19, 2009 (7.0 CPE Hours) |
Note:
Total Continuing Professional Education ‘CPE’ Hours taken to date – 1,704 Hours.
Member – Professional Organizations:
List of Appraisal and Business
References
Court Testimony & Publications
Professional
Qualifications
Shawn M. Hyde,
CBA
Certified Business Appraiser
Experience
Shawn Hyde worked full time in the Business
Brokerage and Appraisal industry for six years until Hyde Valuations, Inc.
made the decision to focus solely on the appraisal side of the industry.
In those years Shawn had sold and participated in the sale of
businesses in a variety of industries; from food service to manufacturing to
business in the personal and commercial services industries.
Shawn specializes in the appraisal of small to medium size businesses,
including machinery & equipment, for purposes ranging from a potential sale, estate and gift taxes, and for
litigation.
Professional
Designations
Education
|
Bachelor of
Science Degree in Business Administration Degree - Northwest
Nazarene University, Nampa, Idaho
|
Professional
Appointments
| Appointed
by the Qualifications Review Committee of the Institute of Business
Appraisers, Inc. (IBA) as an examination grader for the
qualifications examination for designation as a Certified Business
Appraiser in March 2004.
|
| Appointed
by the Director of the Institute of Business Appraisers to write
chapter summaries and self test quizzes for the Mastering
Appraisal Skills for Valuing the Closely Held Business – Part A
and Part B. Assignment completed June 2004.
|
Court
Testimony
|
Shawn Hyde has been qualified as
an Expert Witness in the Idaho District Court.
|
Business Valuation Presentations
| Discounts and Premiums: Big Money Issues.
Seminar presented to the Southwest Idaho Estate Planning Group
in Nampa,
Idaho, April 2004. (Qualified
for 1.0 hours of Continuing Professional Education ‘CPE’ for
Attendees)
|
| How to Prepare for the CBA Written Exam.
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 ‘CPE’ for
Attendees)
|
| Appraising the Appraisal. Seminar presented to the
Southwest Idaho Estate Planning Group in Nampa,
Idaho, December 2004. (Qualified
for 1.0 hours of Continuing Professional Education ‘CPE’ for
Attendees'
|
| Business Appraisal 101. Presentation of a Master Class at the National Convention
of The Institute of Business Appraiser’s Inc., Orlando, Florida,
May 2005. (Qualified
for 4.0 hours of Continuing Professional Education ‘CPE’ for
Attendees)
|
| Presented a
class entitled “Handling Historical Earnings” with Paul 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). |
Articles Published
| “In Support of Unsupportable Rates” by Shawn M. Hyde, CBA and
Paul R. Hyde, EA, MCBA. BVAL, ASA.
Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc., Fall
2003, p. 32 – 35.
|
|
“Dealing with a 50% Interest: Should an Adjustment
for Control Apply?” by Shawn M. Hyde, CBA.
Published in Business Appraisal Practice: Journal of The Institute of Business Appraisers, Inc., Winter
2004 – 2005, p. 47 – 53.
|
| “Book
Reviews for Business Appraisers:
The Handbook of Business Valuation and Intellectual
Property Analysis” by Shawn M. Hyde, CBA.
Published in Business Appraisal Practice:
Journal of The Institute of Business Appraisers, Inc., Spring
2005, p. 49 – 50.
|
Awards
| The Institute of Business Appraisers, Inc.
awarded Shawn Hyde the Best “Business Appraisal Practice”
article for the article entitled “Dealing with a 50% Interest:
Should an Adjustment for Control Apply?” at the May 2005
Conference held in Orlando, Florida.
|
Instructor
|
Taught
the course “How to Write Business Valuation Appraisal Reports”
for The Institute of Business Appraisers, Inc. in
Atlanta
,
Georgia
on July 24 – 25, 2006. |
|
Taught the course “Applications of Excel in
Business Appraising” for The Institute of Business Appraisers,
Inc. in
Los Angeles
,
California
on September 18, 2006. |
|
Taught the course “How to Write Business
Valuation Appraisal Reports” for The Institute of Business
Appraisers, Inc. in
Los Angeles
,
California
on September 19 - 20, 2006. |
|
Taught the course “Preparation for the CBA
Exam” for The Institute of Business Appraisers, Inc. in
Los Angeles
,
California
on September 21 - 22, 2006. |
|
Taught the course “Essentials
of Business Appraisal: A
Comprehensive Workshop – Course 8002 A” for The Institute of
Business Appraisers, Inc. in Las Vegas, Nevada on January 21-25,
2008.
|
Courses Developed
| Co-wrote
with Paul 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 “Applications of Excel in Business Appraising” course
for The Institute of Business Appraisers, Inc.
|
Appraisal Education
| Understanding Business Valuations. Instructor: Paul R. Hyde,
EA, CBA, BVAL, ASA, 2001 (3 Continuing Professional Education ‘CPE’
Hours) |
| Mastering Appraisal Skills for Valuing the Closely Held Business –
Part A.
Instructor: David Bishop, MCBA, ASA. The Institute of Business Appraisers,
Inc., 2003 (32 Continuing Professional Education 'CPE' Hours) |
| Developing and Defending Fractional Interest Valuation Premiums and
Discounts.
Instructor: Michael Eggers, CPA/ABV, CBA, ASA. The Institute of Business
Appraisers, Inc., 2003 (8 Continuing Professional Education ‘CPE’ Hours) |
| Preparing for the Certified Business Appraiser Designation.
Instructor: Paul R. Hyde, EA, CBA, BVAL, ASA. The Institute of
Business Appraisers, Inc., 2003 (3 Continuing Professional Education ‘CPE’
Hours) |
| Preparing for the Certified Business Appraiser Written Exam.
Instructor: Paul R. Hyde, EA, CBA, BVAL, ASA. The Institute of Business
Appraisers, Inc., 2003 (16 Continuing Professional Education ‘CPE’
Hours) |
| Financial Statement Analysis For Small and Mid-Size Closely Held
Businesses.
Instructor: Paul R. Hyde, EA, CBA, BVAL, ASA. The Institute of Business
Appraisers, Inc., 2003 (8 Continuing Education ‘CPE’ Hours) |
| Mastering Appraisal Skills for Valuing the Closely Held Business –
Part B.
Instructor: David Bishop, MCBA, ASA. The Institute of Business Appraisers,
Inc., 2003 (32 Continuing Professional Education '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) |
| Valuing ‘S’ Corporations.
Dennis Bingham, CBA, CMA, CFM. The Institute of Business Appraisers, Inc.,
2003 (1.5 CPE Hours) |
| Valuing Intangibles.
Robert Schweihs, CBA, ASA. The Institute of Business Appraisers, Inc., 2003
(1.5 CPE Hours) |
| 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) |
| Forecasting Net Cash Flow. Paul R. Hyde, EA, MCBA, BVAL, ASA. The Institute of Business Appraisers, Inc., 2004 (1.5 CPE
hours)
|
| 2003-2004 Case Law Update.
Linda L. Kruschke, Attorney at Law.
The Institute of Business Appraisers, Inc., 2004 (1.5 CPE hours)
|
| Business Appraisal Practice: Best Practices Panel Discussion. Paul R. Hyde, EA, MCBA, ASA, Rand Curtiss, MCBA, ASA, Richard
Schwartz, MCBA, ASA, and Ray Miles, MCBA, ASA.
The Institute of Business Appraiser’s Inc., June 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)
|
| Don’ts and Don’ts of Healthcare Valuations.
Robert J. Cimasi, ASA, CBA. 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)
|
| 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) |
| Forensic Accounting.
Mark Gottlieb, CPA, CVA, DADFA.
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)
|
| The Small Business Economy.
Chandt Mowby, PhD – Chief Economist, Office of Advocacy, Small
Business Administration. The
Institute of Business Appraisers, Inc. 2005.
(1.75 CPE Hours) |
| The Discount for Lack of Marketability.
Linda Trugman CPA/ABV, MCBA, ASA, MBA, FIBA and Rand Curtiss, FIBA,
MCBA, ASA, ASA. The Institute
of Business Appraisers, Inc. 2005 (1.75 CPE
Hours) |
| The Reasonable Investor – A Venture Capital Discussion.
Glenn B. Oken, Managing Director Florida Capital Partners, Inc.,
Maneesh K. Chowla, Principal Prospect partners, LLC, and Eric Cohen,
Managing Partner WHI Capital Partners.
The Institute of Business Appraisers, Inc.
2005 (1.75 CPE Hours) |
| Reconciling Values from the Three Approaches.
Dr. Thomas C. Stanton, MCBA, FIBA.
The Institute of Business Appraisers, Inc. 2005
(1.5 CPE Hours) |
| Buy the Rumor… Sell the News.
Richard W. Fox, CBA, BVAL, Vice President, Manager Asset Management
Group AmSouth Bank. The
Institute of Business Appraisers, Inc. 2005
(1.25 CPE Hours) |
| Creating Value in a Globalized World.
Rob Slee, CBA, MA, MBA. The
Institute of Business Appraisers, Inc. 2005
(1.5 CPE Hours) |
| What Brokers Can Teach Appraisers.
Glen J. Cooper, CBA, BVAL, Linda J. Purcell, CBI, CBC, SBA,
Daniel Hall, CBI. The
Institute of Business Appraisers, Inc. 2005 (1.75 CPE Hours) |
| Divorce and Business Appraisal.
Mark S. Gottlieb, CPA, CVA.
The Institute of Business Appraisers, Inc.
2005 (1.5 CPE Hours) |
| Reinvigorated Approach to Valuing Technology-based Intangibles.
René Hlousek, ASA. The
Institute of Business Appraisers, Inc.
2005 (1.5 CPE Hours) |
| Case Law Update. Michele
G. Miles, Esquire, Executive Director, IBA, and Steven F. Schroeder, JD,
FIBA, BVAL, ASA, MCBA. The
Institute of Business Appraisers, Inc. 2005 (1.25 CPE
Hours) |
| 15-Hour National USPAP Equivalent Course.
Larisa Phillips, State Certification/Licensing.
The Appraisal Institute. 2006
(16 CPE Hours) |
| Real Estate Appraisal Principles, June 2006 - 30 hours
|
| Real Estate Appraisal Procedures, June 2006 – 30 hours
|
| Appraisals for Bankruptcy.
James B. Lurie, CPA/ABV, ASA, CBA, CVA, BVAL, CIRA.
The Institute of Business Appraisers, Inc.
2006 (4 CPE Hours).
|
| Valuing Professional Practices, Thorny Challenges.
William H. Black, CPA, PC. The
Institute of Business Appraisers, Inc.
2006 (4 CPE Hours).
|
| Premises and Standards of Value in Divorce.
Jay E. Fishman, FASA, CBA. The
Institute of Business Appraisers, Inc.
2006 (4 CPE Hours).
|
| Discount Rates for Closely Held Businesses.
Roger J. Grabowski, ASA. The
Institute of Business Appraisers, Inc.
2006 (4 CPE Hours).
|
| Critiquing Appraisal Reports as a Non-Testifying Expert.
Robert J. Strachota, MCBA, FIBA.
Leonard J. Sliwoski, CPA/ABV, Ph D., MCBA, ASA, CFE.
Thomas Beck, IRS Team Manager – Engineering & Valuation.
The Institute of Business Appraisers, Inc.
2006 (4 CPE Hours).
|
| “If Wishes Were Horses…” The Use of Empirical Data
to Support Healthcare Valuations. Robert
J. Cimasi, MHA, ASA, CBA, AVA, FCBI, CM&A, CMP.
The Institute of Business Appraisers, Inc.
2006 (2 CPE Hours).
|
| Assessing Business Risk in the Event of a Disaster.
Michele Miles, Attorney at law, Director –
Institute
of
Business Appraisers
. The Institute of Business
Appraisers, Inc. 2006 (2 CPE
Hours).
|
| “Excellence in Expert Witnessing Skills”.
Steven Schroeder, JD, ASA, MCBA, Michele Miles, Esq.
The Institute of Business Appraisers, Inc.
2006 (56 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)
|
Total Continuing Professional Education (‘CPE’) Hours to date – 342
Member – Professional Organizations:
Experience
Brian Hyde joined Hyde
Valuations, Inc. in the April 2006 as an associate real estate
appraiser. He has worked on several real estate appraisals from bare
land to industrial properties, across Idaho and Oregon.
Education
|
Attended
Lane Community College in Eugene, Oregon |
|
Attended
Treasure Valley Community College in Ontario, Oregon
|
|
Currently
Pursuing Bachelor of Business Administration Degree at Northwest
Nazarene University in Nampa, Idaho |
Appraisal
Education
|
Real Estate Appraisal Principles, June 2006 - 30 hours |
|
Real Estate Appraisal Procedures, June 2006 –
30 hours |
|
Uniform Standard of Professional Appraisal
Practice, June 2006 – 15 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 General Applications, Appraisal Institute, October 2007 – 37
hours
|
Total Appraisal Education to
date – 119 Hours
Member – Professional Organizations:
|
Associate Member - Appraisal Institute |
Professional
Qualifications
Joseph M. Phelon, MBA,
CBA
Experience
Joseph
is an accredited business appraiser and real estate appraiser serving the
Utah Market. He has performed
and assisted with appraisals for such matters as minority shareholder
disputes, transfer of business ownership interests, and IRC 409A
compliance. He is a life
member of the
Institute
of
Business Appraisers
and has held various positions in small to midsize businesses including
Director of Finance, Director of Human Resources, Treasurer, and Corporate
Officer. He has been part
owner of an equipment rental company, truck rental and leasing company,
and a real estate holding company.
Professional
Designation
Academic Credentials
| Master
of Business Administration,
University
of
Utah, 2003. |
| Bachelor
of Science, Business Management / International Business,
Utah
Valley
State
College, 1996. |
Appraisal
Education
| Valuing Intangible Assets - FASB
141 & FASB 142, Robert Schlegel, MCBA, ASA, The
Institute of Business Appraisers, Inc., February 2008 (8 CPE hours) |
| Case Studies in Small and Mid-Size Business
Appraisal, Dennis Bingham, MCBA, CFM,
CMA, The Institute of
Business Appraisers, Inc., February 2008 (16 CPE hours) |
| Uniform Standards of
Professional Appraisal Practice (USPAP) 15 hour course, Van Education
Center, 2007 (15 CPE
hours) |
| Appraisal 101, Van Education
Center, 2007 (75 CPE
hours) |
| Mastering Appraisal Skills for Valuing the Closely Held Business.
Chris Treharne, ASA, MCBA,
BVAL, David Bishop, ASA, MCBA, BVAL, The Institute of Business
Appraisers, Inc., September & October 2003 (64 CPE hours) |
| Appraising and Improving the Value of Your Rental Business.
Skip Evans, Sara Waite, The American Rental Association, March
2006 (8 hour) |
| Industry & Economic
Outlook Research & Analysis. Robert Schlegel, MCBA, ASA, The
Institute of Business Appraisers, Inc., January 2005 (16 CPE hours) |
| Professional Service
Agreements. Michele G. Miles Esquire, The
Institute of Business Appraisers, Inc., January 2005 (8.0 CPE hours)
|
| Forensic Accounting for
Business Appraisers. Mark
Gottlieb, CPA, CVA, DADFA, The Institute of Business Appraisers, Inc.,
January 2005 (8.0 CPE Hours) |
| Report Writing & Analysis. Laura
Tindal, PhD, MCBA, BVAL, CPA/ABV, CVA, The Institute of Business
Appraisers, Inc., January 2005 (16 CPE Hours) |
| Valuing Family Limited Partnerships. Linda
Trugman, CPA/ABV, CBA, ASA, MBA, The
Institute of Business Appraisers, Inc., February 2005 (8.0 CPE Hours) |
| Preparing for the Certified Business Appraiser Written Exam. Linda
Trugman, CPA/ABV, CBA, ASA, MBA, The
Institute of Business Appraisers, Inc., February 2005 (16 CPE Hours) |
| Discounts & Capitalization Rates: Practical & Defensible
Derivations, Robert
Laversin, CPA/ABV, CBA, ASA, Paul Hyde, EA, MCBA, BVAL, ASA, The
Institute of Business Appraisers, Inc., March 2005 (16 CPE Hours) |
| Report Writing & Analysis. Steven
Schroeder, JD, ASA, MCBA, FIBA, The Institute of Business Appraisers,
Inc., March 2005 (16 CPE Hours) |
| The Valuation of Healthcare Entities in a Changing Regulatory
& Reimbursement Environment. Robert
J. Cimasi, ASA, CBA, The Institute of Business Appraisers, Inc.,
August 2005 (8.0 CPE
Hours) |
| Economic Damages. Michele G. Miles Esquire, The Institute of Business Appraisers, Inc., August 2005 (16 CPE
hours) |
| Advanced Application of the
Market Approach. Robert
Laversin, CPA/ABV, CBA, ASA, Raymond Miles, MCBA, ASA, FIBA,
The Institute of
Business Appraisers, Inc., September 2005 (16 CPE hours) |
| Valuation for Mergers & Acquisitions. Robert
Laversin, CPA/ABV, CBA, ASA, The Institute of Business Appraisers,
Inc., September 2005 (16 CPE hours) |
| Advanced Financial Statement Analysis for Business Appraisers. Philip
Hamilton, CBA, CPA/ABV, BVAL, CFE, CFP, CIA, CFI, The Institute of
Business Appraisers, Inc., September 2005 (8.0 CPE hours) |
| Forecasting Net Cash Flow. Paul
R. Hyde, EA, MCBA, BVAL, ASA. The
Institute of Business Appraisers, Inc., November 2005 (16 CPE hours) |
| 2003-2004 Case Law Update. Linda
L. Kruschke, Attorney at Law, The Institute of Business Appraisers,
Inc., June 2004 (1.5 CPE hours) |
| Business Appraisal Practice:
Best Practices Panel Discussion.
Paul R. Hyde, EA, MCBA, ASA, Rand Curtiss, MCBA, ASA, Richard
Schwartz, MCBA, ASA, Raymond Miles, MCBA, ASA, The Institute of
Business Appraiser’s Inc., June 2004.
(1.5 CPE hours) |
| Don’ts and Don’ts of Healthcare Valuations.
Robert J. Cimasi,
ASA, CBA, The Institute of Business Appraisers, Inc., June 2004 (1.5
CPE Hours) |
| Shareholder Dissent & Oppression.
Richard M. Wise,
MCBA, ASA, FCBV, FCA, The
Institute of Business Appraisers, Inc., June 2004 (1.5 CPE Hours) |
| Business Appraisal in the Private Capital Markets.
Rob Slee, CBA, The
Institute of Business Appraisers, Inc., June 2004 (1.5 CPE Hours) |
| Valuation for M & A. Frank
Evans, CBA, ASA, CPA/ABV, The
Institute of Business Appraisers, Inc., June 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.,
June 2004 (2.5 CPE Hours) |
| Correlation vs. Cointegration: How (mis)guided are our GLCs? Miriam
Ratkovicova, The Institute of Business Appraisers, Inc., June 2004
(1.5 CPE Hours) |
| Forensic Accounting. Mark
Gottlieb, CPA, CVA, DADFA, The
Institute of Business Appraisers, Inc., June 2004 (1.5 CPE Hours) |
| Forecasting Net Cash Flow. Paul
R. Hyde, EA, MCBA, BVAL, ASA, The
Institute of Business Appraisers, Inc., June 2004 (1.5 CPE hours) |
| How to Prepare for the CBA Written Exam. Shawn Hyde, CBA,
The Institute of Business Appraiser’s Inc., June 2004.
(3.0 CPE hours) |
| Report Writing & Getting Certified. Michael K Eggers, CPA/ABV, CBA, ASA, Steven Schroeder, JD, ASA,
MCBA, FIBA, The Institute
of Business Appraisers, Inc., June 2004 (3.0 CPE hours) |
| Preparing CBA Demonstration Reports. Rand
Curtiss, MCBA, ASA, The Institute of Business Appraisers, Inc., June
2004 (3.0 CPE hours)
Total Continuing Professional Education Hours to Date – 395
|
Professional Affiliations
| Member
of the Institute
of
Business
Appraisers.
|
| Member
of the National Business Valuation Group.
|
| Member
of the American Rental Association |
| Member of the Utah County
Estate Planning Council. |
504 Grove Avenue - P. O. Box 9 - Parma, Idaho
83660
(208) 722-7272
Branch
Office
Utah Office: 4018 West Cypress - Cedar Hills, Utah
84062
(801) 368-4459
This page was updated on
Monday, December 14, 2009
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