Qualifications in Business Valuation

Certifications and credentials

- CPA Licensed in Arizona (2003) and California (1980) (Also licensed but inactive in Virginia and Florida)
- Attorney at Law Licensed in Virginia in 1965 (currently inactive)
- Certified by the National Association of Certified Valuation Analysts

Training and experience in business valuation and related fields

Mr. Levine's work experience includes tax, consulting and management with a national accounting and consulting firm. Recent education includes:

- The NACVA Annual Business Valuation Conferences; Miami, FL,(2004) New York N.Y.(2003);San Diego, CA (2002)-

Recent engagements included

- Expert Witness assignments to calculate damages for various breach of contract and tort actions. The cases involved wrongful termination, unlawful use of trade secrets, partnership agreements or bankruptcy.

- Litigation Consulting involved editing of the report on CPA negligence; and review for defense of economic damages caused by an alleged design failure.

- Negotiation assignments included assistance in the exchange of an ocean going yacht for cash, developed lots and a smaller yacht; a dispute involving financial services software; and the sub lease of a wedding center facility.

Business Valuations included a office equipment distribution business, a salty chip manufacturing company and a used recreational vehicle dealer.

Estate planning assignments included a complex model for family distributions in a large estate, family limited partnerships and joint ventures where the underlying assets included real estate and/or stocks and bonds.