Charles A. Wilhoiteis a Principal and director in the Portland, Oregon office of WillametteManagement Associates, a firm specializing in financial consulting,economic analysis, and business valuation services. Mr. Wilhoite’spractice areas focus on business valuations for merger and acquisitionpurposes and employee stock ownership plan formation and administration;gift and estate tax planning; economic damages estimation; financialconsulting; intangible asset and intellectual property appraisal;and forensic accounting and related dispute resolution services.Mr. Wilhoite heads the firm’s health care practice. Mr. Wilhoitereceived bachelor of science degrees from Arizona State Universityin accounting and finance, and is an accredited senior appraiser(ASA) in business valuation, as designated by the American Societyof Appraisers; a certified public accountant (CPA) and accreditedin business valuation (ABV), as designated by the American Instituteof Certified Public Accountants; a certified management accountant(CMA) and certified in financial management (CFM), as designatedby the Institute of Management Accountants. Prior to joining Willamette,Mr. Wilhoite was with the international accounting and consultingfirm of KPMG.