Chris Treharne is Managing Director of Gibraltar Business Valuations in Longmont, Colorado, and has been practicing as a business appraiser for more than 27 years. He has earned the Accredited Senior Appraiser, Master Certified Business Appraiser, and Certified Valuation Analyst business valuation designations from the American Society of Appraisers, The Institute of Business Appraisers, and the National Association of Certified Valuation Analysts, respectively.

Having prepared numerous presentations and authored papers on S corporation valuation issues, Chris is nationally recognized as an expert on the topic. At the request of the Hon. David Laro of the U.S. Tax Court and Dr. Shannon Pratt, he co-authored a chapter on the topic in their book, Business Valuation and Taxes: Procedure, Law & Perspective. His S corporation valuation model also appears in Financial Valuation Models and Applications Third Edition and Fannon's Guide to the Valuation of Subchapter S Corporations. A white paper he co-authored was presented to the Treasury Department by the S Corporation Association, and he has co-hosted national teleconferences on the subject, including a private program for IRS business valuation employees.

Chris is a faculty member for the American Society of Appraisers and a member of The S Corporation Association's Advisory Board. Additionally, he is a licensed Professional Engineer and real estate broker in Colorado. His academic background includes a BS in Electrical Engineering from the University of Iowa and an MBA (finance emphasis) from the University of Colorado at Boulder.