Professional Licenses, Education & Associations:

• Certified Public Accountant, Washington & Minnesota, 1976
   
  • B.S. in Accounting, St. Cloud State University, 1974
    • High Honors in Accounting at graduation
       
  • Certified Fraud Examiner candidate
     
  • Washington Society of Certified Public Accountants
  • American Institute of Certified Public Accountants
     
• Economist
   
  • M.A. in Economics, University of Washington, 2000
    • Concentrations in Finance & International Economics
    • Omicron Delta Epsilon international economics honorary
       
  • Certificate in Economic Theory & Quantitative Methods, University of Washington, 1997
     
  • Certified Forensic Financial Analyst, 2004
    • Specialized training and certification in:
      • Advanced Economic Damages, 2004
      • Fraud Prevention and Detection, 2005
      • Forensic Accounting 2007
      • Intangible Assets/Intellectual Property candidate
         
  • Chartered Financial Analyst charterholder, 2004
     
• Business Valuation Specialist
   
  • AICPA Accredited in Business Valuation, 2007
    • Educational Achievement Certificate, 1996
    • Advanced Educational Achievement Certificate, 1997
       
  • Certified Valuation Analyst, 1996
    • National Association of Certified Valuation Analysts
       
• Certified Insolvency and Restructuring Advisor, 2001
   
  • Bronze Medal on examinations, 2000
     
  • Certification in Distressed Business Valuation candidate, current
    • Requirements completed, 2005
       
  • Association of Insolvency and Restructuring Advisors
  • American Bankruptcy Institute
  • Turnaround Management Association

Professional Employment & Activities:

• Public Accounting:
   
  • Auditing & special projects partner, Dawson & Gerbic, LLP, 1984-present
  • Accounting & audit manager, Kueckelhan, Crutcher & Co., CPAs, 1979-1984
  • Auditing manager, KPMG predecessor firms, 1974-1979
     
• Other:
   
  • Committee member and review team captain, Washington State Board of Accountancy
  •    Quality Assurance Review committee, 1987-present
  • United Way Audit Review Board, 1983-1994

Recent Professional Presentations:

• Opportunities and Surprises in Business Entity Valuations
  • Northwest Turnaround Management Association, 2003
     
• Debt Relief as the Drug of Choice: Avoiding Severe Tax and Financial Statement Reactions
  • Eastern District of Washington Bankruptcy Bar Association Seminar & Retreat, 2003
     
• Expert Testimony in Chapter 11 Cramdown Interest Rate Disputes after Till
  • Association of Insolvency and Restructuring Advisors, 2006