Mr. Levin is a Managing Director for Standard & Poor's Corporate Value Consulting and is based in Boston. His areas of expertise include the valuation of business enterprises, equity and debt securities, intellectual property, intangible assets, and options and warrants for the purposes of merger and acquisition planning, financial and income tax planning and reporting, shareholder value analysis, reorganizations and restructurings, joint venture planning, financing and stockholder litigation.

Mr. Levin most recently was a Partner in the Financial Advisory Services group for PricewaterhouseCoopersLLP. Prior to joining PricewaterhouseCoopers, Mr. Levin was a Trust Officer for Boston-based Fiduciary Trust Company.

Mr. Levin is a Chartered Financial Analyst (CFA) and is a member of the Boston Security Analysts Society. He is also an Accredited Member in the American Society of Appraisers, tested and certified in Business Valuation. Mr. Levin has testified on valuation and financial issues in courts in the Commonwealth of Massachusetts, the State of New York, and in the State of New Hampshire. He regularly teaches a course in Equity Analysis and Business Valuation for the Boston Security Analyst's CFA Review Program.

Mr. Levin holds an M.B.A. with High Honors in Finance from the Boston University Graduate School of Management, and a B.S. Magna Cum Laude in Finance and Accounting from Boston University.