¨    Educational Background    ¨

Bachelor of Science in Business Administration

Kansas State University, 1969

Certified Public Accountant – Ohio and Kansas

Certified Valuation Analyst, 2000

Partner & shareholder with Steyer & Co. from 1986 to present. Twelve years with various other firms in Ohio and Kansas. Much of the experience has been with small closely held manufacturing and service businesses providing accounting and tax services, management and estate planning and consulting. These services include:

·        Valuation of closely held businesses

·        Audited financial statements of publicly held, closely held, non-profit and governmental entities

·        Reviewed and compiled financial statements of closely held, non-profit and governmental entities

·        Business acquisition consultation

·        Personal and business tax compliance and planning

·        Representing clients before the Internal Revenue Service and state and local taxing authorities

American Institute of Certified Public Accountants

Ohio Society of Certified Public Accountants

Kansas Society of Certified Public Accountants

National Association of Certified Valuation Analysts