Jim Alerding, CPA/ABV, ASA, CVA of Clifton Gunderson LLP (Moderator)

Mr. Alerding has been actively involved with the valuation of businesses since 1980.  In addition to valuing a number of businesses each year, Alerding also lectures frequently on the subject of valuations of closely held businesses, and has produced a number of treatises and several articles on the subject.  In 1994, Research Institute of America (RIA), a national publisher of tax and businesses books and materials, published two books written by Mr. Alerding, entitled Purchase or Sale of a Closely Held Business and Valuation of a Closely Held Business.  In 1997, RIA released the Second Edition of Valuation of a Closely Held Business authored by Mr. Alerding.

Mr. Alerding has and does perform valuations for many diverse purposes, including purchases or sales of businesses, buy/sell agreements, estate and gift tax matters, bankruptcy proceedings, damage cases, charitable contribution deductions, ESOPS, divorce cases, and other matters.  Mr. Alerding has assisted a number of businesses in the sale of the business or assisted buyers in the purchases of businesses.  Mr. Alerding has assisted bankruptcy courts in determining the value of a business for purposes of a restructuring, sale to outside parties, or liquidation of the bankruptcy estate as well as accounting and assistance to creditor’s committees.

Mr. Alerding's experience in valuation has also resulted in substantial experience on litigation matters relating to business valuation issues, having testified well over two hundred times on such matters.  As such, Mr. Alerding is more appropriately suited than most valuators in assisting clients and their counsel in litigation issues that might arise in relation to the valuation.  Mr. Alerding is uniquely qualified to back up his valuation with testimony in a court of law if necessary.

Mr. Alerding is Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants.  He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers in the discipline of Business Valuation.  He is also a Certified Valuation Analyst (CVA) of the National Association of Certified Valuation Analysts.  Mr. Alerding is also a Certified Public Accountant (CPA) in the States of Indiana and Maryland.

Ronald L. Seigneur, MBA, CVA, CPA/ABV of Seigneur Gustafson Knight LLP

Ronald L. Seigneur, MBA, CVA, CPA/ABV holds a B.A. in Hotel, Restaurant and Institutional Management from Michigan State University and an M.B.A. in Corporate Policy and Finance from the University of Michigan. Ron a past chair of the American Institute of Certified Public Accountants (AICPA) ABV Credential Committee and a former member of the AICPA Business Valuation Committee where was the chair of the Fundamentals of Business Valuation ("FBV") curriculum task force. Ron is a member of the AICPA ABV Strategic Planning task force and a member of the ABV Content Specification Outline task force for the ABV qualifying exam. He is a past chair of the National Association of Certified Valuation Analysts (NACVA) Professional Standards Committee and the Colorado CPA Society Professional Development Board. Ron currently serves as treasurer on the board of directors of the Colorado CPA Society.

Ron is a Certified Valuation Analyst from NACVA and also holds the Accredited in Business Valuation designation from the AICPA. He has been involved for over 20 years in business valuation and litigation matters and has been qualified and provided testimony as an expert witness in several jurisdictions on a wide range of issues ranging from complex business valuations, forensic accounting investigations, accounting malpractice claims, and various forms of economic damages. Ron has served appointments as trustee, mediator, arbitrator, adjudicator and special master of the court. He is co-author of the 1000+ page treatise on business valuation topics titled Financial Valuation: Applications and Models published by John Wiley & Sons in 2003.

Ron is a partner at Seigneur Gustafson Knight LLP where he is responsible for audit and tax compliance services, in addition to his primary focus on business valuation and related litigation support services. He has been an adjunct professor at the University of Denver, College of Law for over 15 years, where he teaches finance, leadership and management classes and is an author and lead instructor for the Association of Legal Administration's highly acclaimed Essential Competencies training program. Ron is recognized nationally as a consultant to law firms on valuation and practice management issues; and as an instructor, author, and course developer on business valuation science, leadership and professional firm management topics. He was inducted as a Fellow into the College of Law Practice Management in 2002 and has been a featured speaker at several national AICPA and NACVA conferences, as well as state bar associations, 20 state CPA societies and the Environmental Protection Agency. Ron serves on an advisory panel for Ibbotson Associates on Cost of Capital resources. He has worked as a radio disk jockey, played guitar in a rock and roll band and prepared meals for Elvis Presley, Muhammad Ali and the Rolling Stones in prior careers.

Megan Nail, Human Resources Manager of Clifton Gunderson LLP

Megan Nail is the Human Resources Manager for the Valuation and Forensic Services Client Service Center. Megan coordinates a variety of human resource functions for the VFS group. Her main responsibilities include recruiting and the hiring process for all levels of the VFS group, coordinating the mentor program, overseeing performance evaluations and compensation, and helping employees and partners with CG’s benefits programs. Megan also serves as a resource for CPE training enrollment, tracking, and information.

Ms. Nail came to Clifton Gunderson from Target Corporation where she was a human resources manager. There, she also planned staffing and training initiatives, as well as handled all local employee relations and performance management concerns.

Ms. Nail has her Masters of Science degree in Organizational Communication from Purdue University. She graduated summa cum laude from the University of Dayton (OH) with a Bachelor’s Degree in Communication Management.

CPE Credit Information

Earn 2 Interactive CPE Credits (Consulting Services)
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