Garry Marshall is a Managing Director and Shareholder of Howard Frazier Barker Elliott, Inc. (“HFBE”), a national business valuation and financial advisory firm. Mr. Marshall has extensive experience in the valuation of interests in family limited partnerships and limited liability companies for estate and gift tax purposes. He received his Bachelor of Business Administration from the University of Texas and his MBA from the University of Houston. Mr. Marshall is a Chartered Financial Analyst.