Mr. Tebay is a practicing Certified Public Accountant, Certified Valuation Analyst, Certified Forensic Financial Analyst and Certified in Mergers & Acquisition Analyst with over 39 years of experience. He is the founder and Managing Partner of Value Defined, a business valuation and litigation support firm in Perrysburg, Ohio and an Affiliate Board Member of Business Growth Alliance, which provides value growth consulting and investment banking services to owners of medium-sized businesses. He is also the Managing Partner of Tebay & Associates, LLC; a full service accounting, tax, and consulting firm in Perrysburg, Ohio.

Mr. Tebay received his Bachelor of Science in Accounting in 1972 from Findlay College in Ohio. He then received certification as a Public Accountant in 1975. In 1997, he became a Certified Valuation Analyst, and was awarded the CM&AA (Certified in Mergers & Acquisitions) in 2001 and received certification as a Certified Forensic Financial Analyst in 2008. He is a member of the Ohio Society of Certified Public Accountants, the American Institute of Certified Public Accountants (Tax Division and Consulting Services Division), the Alliance of Merger and Acquisition Advisors, National Association of Certified Valuation Analysts, through which he is a member of the Education Quality Assurance Board (EQAB), NACVA Standards Committee (provide interpretations and expand upon technical standards), the NACVA Training Development Team, the NACVA Course Review Committee (dedicated to reviewing NACVA's substantial curriculum), member of NACVA Mentor Support Group, the NACVA Current Update in Valuation Team, and the NACVA Speakers' Bureau, as well as many other local memberships. Over the years, Mr. Tebay has held offices and served on many boards for local organizations. In May 1983, Mr. Tebay was awarded the Accounting Advocate of the Year Award from the U.S. Small Business Administration. Again on July 24, 1997, he was awarded the Accounting Advocate of the Year Award for Northwest Ohio by Senator Linda Furney on behalf of the U.S. Small Business Administration. On June 24, 2007, Mr. Tebay was appointed by Ted Strickland, Governor of the State of Ohio, to The Executive Order of the Ohio Commodore. In 2008, Mr. Tebay founded Tebay & Associates, LLC. Mr. Tebay's primary focus within the firm is management consulting services, which includes business valuations, litigation support, and mergers and acquisitions. Prior to founding Tebay & Associates, LLC, Mr. Tebay was the Founder and Managing Partner of Tebay Mosley Associates, LLC, a Partner at Brell, Tebay, Holt & Dettinger, Inc., and CFO/Director of Westhaven Services.

Mr. Tebay and his staff have performed hundreds of valuations since 1980. Mr. Tebay has also been qualified as an expert witness in various municipal and federal courts and has given testimony in divorce cases, personal injury cases, lost profits, economic damages, shareholder disputes, and federal bankruptcy court. He is often called upon to consult in various valuation matters and has handled numerous merger and acquisition transactions. In addition, Mr. Tebay has also served as an arbitrator for the American Arbitration Association.

As an instructor for the National Association of Certified Valuation Analysts, Garth teaches the Current Update on Valuation, the Fundamental Techniques & Theory (FT&T days 1 and 2) and Asset and Income Applications and Calculations Case (day 3) at NACVA Training Centers since 2001. In 2010, Garth was appointed Business Valuation Training Center and Current Update in Valuation Content Manager. He is the co-chair for the Valuation Symposium at the 2011 NACVA National Conference. In addition, Garth has presented the valuation program for the Internal Revenue Service, the Small Business Administration (SBIC Division), The Korean Valuation Association, presented Forensic Accounting for White-Collar Crime to the National College of District Attorneys, wrote instructional materials for NACVA program "Business Valuation Fundamentals for the CPA" (2005), co-authored instructional materials for NACVA programs "Fundamentals, Techniques & Theory" & "Case" (2005), and has been recognized with NACVA's "Outstanding Member Award" (2005) as well as their awards "Instructor of Exceptional Distinction" in 2003, 2004, 2005, 2006, 2007, 2008 and "Instructor of Great Distinction" in 2002. In addition to authoring portions of the training curriculum, Mr. Tebay has presented numerous seminars on the topic of business valuations.