Mr. Lee joined Sutter in 2000 to open its New York office. He has over 30 years of experience in business valuations, corporate finance and fairness opinions. He was a principal with KPMG LLP (1995-2000) where he supervised the Valuation Services Practice of KPMG's Northeastern Region. Mr. Lee initiated KPMG's fairness opinion practice and was its national director in charge of fairness opinions.

From 1987 to 1995, he was with Bear, Stearns & Co. Inc., where he was a Managing Director and Vice-Chairman of its Valuation Committee. He was a co-founder of the valuation division of KMG Main Hurdman LLP (1984-1987). He was with Standard Research Consultants from 1970 to 1984.

Mr. Lee is a Chartered Financial Analyst (CFA) and a member of the Valuation Committee of ESOP Association. He received a B.S.E. from Wharton, and an M.B.A. from N.Y.U. Mr. Lee teaches business valuation courses at N.Y.U.'s School of Continuing and Professional Studies. He has made numerous presentations to attorneys, trade associations, educational groups and business valuation groups. Mr. Lee has edited several books on business valuation and has authored many articles, books and chapters.