EXPERIENCE SUMMARY

Mr. Abraham is a Certified Public Accountant with over seventeen years of experience. Mr. Abraham is regularly sought after for a variety of valuation engagements around the country such as family limited partnerships, co-tenant interest valuations, operating businesses as well as various entities including corporations (S and C), partnerships, ESOPs and limited liability companies. These projects have ranged from small family owned businesses to large $100.0 million companies.

Mr. Abraham has recently completed filming a training video for the Internal Revenue Service related tot valuations and valuation issues. This video is to be distributed internally at various levels to provide guidance on various valuation matters. He has also represented the Internal Revenue Service as their valuation expert and has recently been jointly retained by taxpayer and Internal Revenue Service under the authorization of the U.S. Tax Court to provide a valuation of numerous entities that will be binding on all parties.

Mr. Abraham is an author and nationally recognized and award-winning lecturer and a member of the National Speakers Association. He has addressed professional conferences on a local, state, and national level and has provided guidance regarding valuation, business, empowerment, awareness, health, well-being, self-protection, safety and success issues around the country.

Mr. Abraham is one of the primary instructors of the NACVA's National Training Team and was an instructor for the valuation courses for the American Institute of Certified Public Accountants as well as various financial courses for the National Center for Continuing Education. Mr. Abraham has been a guest lecturer for Tax Court Judge the Honorable David Laro, at his LLM program at the University of San Diego Law School on valuation issues. In October 1997, Mr. Abraham joined the faculty of the National Judicial College and is responsible for teaching the valuation course to the attending judges as well as being a featured presenter at the Arkansas Tax Institute in December 1997, 1998, 1999 and 2001 as well as the Tax Institutes for Kentucky, Oregon, Indiana and South Carolina, the Western Regional Estate Planning Forum, Internal Revenue Service Continuing Education Conferences and at the NACVA National Annual Valuation Conference. Mr. Abraham was also a featured presenter at the AICPA Annual Business Valuation Conference in 2001 through 2003. Further, Mr. Abraham is the recipient of NACVA's 1998 Circle of Light Award (NACVA's highest instructor distinction), Instructor of Exceptional Distinction (five consecutive years – 1997 through 2002), 1997 Instructor of the Year Award, 1996 Exemplary Instructor Award as well as the 1996 Outstanding Member Award. Mr. Abraham is considered an expert in various areas and has authored various types of presentations such as Valuing Preferred Stock in Closely Held Companies and The Chapter 14 Puzzle? – Complex Valuation Concepts Under Chapter 14 of the Internal Revenue Code. Lastly, Mr. Abraham is the current author and instructor for the California Society of CPA's course, Effective Valuation Discount Planning. Mr. Abraham was the Chairman of the 2003 AICPA Valuation Conference with over 950 attendees was the biggest conference in valuation industry history to date.

Mr. Abraham is the holder of the appellation "Certified Valuation Analyst (CVA)", an accreditation that recognizes special training and qualification in business valuation and adherence to the standards established by the National Association of Certified Valuation Analysts (NACVA). Additionally, he is the holder of the appellation "Accredited in Business Valuation (ABV)", an accreditation that recognizes special training, testing and qualification in business valuation by the American Institute of Certified Public Accountants (AICPA). He has also successfully completed the examination process and certification process to receive his “Accredited Senior Appraiser (ASA)” designation as administered by the American Society of Appraisers (which requires 10,000 hours of experience).

Further, he was the 1999 Chairman of the Executive Advisory Board of NACVA. He is also the Past-Chairman of the National Certification Board of NACVA and a member of the Consulting Division of the American Institute of Certified Public Accountants and holds a membership in the California Society of Certified Public Accountants. Mr. Abraham is currently serving on the AICPA's Business Valuation Committee.

He is the Founder and President of The SAVE Foundation, a non profit charitable organization that provides programs and funding to assist those that have been or may be victims of abuse and violence as well as raise the public awareness to the problem and educate them in prevention.

Mr. Abraham has authored numerous articles as well as his book (4th edition and on CD-ROM) entitled, Valuation Issues and Case Law Update – A Reference Guide and Financial Valuation-Applications & Models by Wiley & Sons. – Feb 2004