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ALAN H. ARONSON is a shareholder in the Florida law firm of Akerman Senterfitt, where he practices in the firm's Miami office. His practice areas include corporate law, securities, mergers and acquisitions, and finance. Mr. Aronson earned his B.A. degree from The State University of New York at Binghamton and his J.D. degree from Northwestern University. He is a member of The Florida Bar Business Law Section. PETER GAMPEL has recently joined Fiske & Company as a director in the business valuation, forensic accounting and litigation services practice of the firm. Mr. Gampel brings a wealth of knowledge and experience in these specialized fields and has advised many business owners and attorneys over the years. His career spans more than 28 years with a considerable portion of that time with a Big "5" accounting firm where he was a principal in charge of the Florida valuation practice. Mr. Gampel has prepared more than 1,000 reports for both business valuation and economic damages. Valuations include those for complex accounting matters such as purchase price allocation, goodwill and intangible asset impairment and stock options. Other valuations include those for estate and gift tax purposes, purchases and sales of businesses or minority interests therein and corporate tax planning. Litigation and forensic cases have included many high profile cases pertaining to breach of contract, shareholder and marital disputes, business and construction damages, personal injury, wrongful termination, patent infringement and false advertising. He has provided expert testimony on many occasions for circuit courts, U.S. Tax Court, U.S. Bankruptcy Court, American Arbitration Association and in Canada. Mr. Gampel has written numerous articles in his field and has presented to various organizations and professionals. He earned his Bachelor of Commerce degree in accounting and finance from McGill University and his post graduate diploma in public accountancy from McGill University. Mr. Gampel is a Certified Public Accountant (MO), Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF), American Institute of Certified Public Accountants; Accredited Senior Appraiser (ASA) - Business Valuation, American Society of Appraisers; Order of Chartered Accountants of Quebec, Chartered Accountant (CA); and Chartered Business Valuator (CBV), Canadian Institute of Chartered Business Valuators. He is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA) and the National Association of Certified Valuation Analysts (NACVA). JOHN D. GHEE is with the firm of DeLisi & Ghee, Inc., where he has more than 30 years of experience in small business ownership, taxation, accounting, business valuations, consulting and small business buying and selling. Mr. Ghee has conducted numerous professional seminars, taught university senior level courses in financial statement analysis and instructs certified public accountants and attorneys in business valuations for designation exams and continuing education credit. He conducts trade association and corporate seminars on strategic planning and business valuations. Mr. Ghee has held licenses in security (retired), and holds a Florida residential and commercial real estate license. He is a Master Certified Business Appraiser (MCBA) and a candidate for Accredited Senior Appraiser (ASA). The prestigious designation as a Certified Business Appraiser is awarded by the Institute of Business Appraisers (IBA) to those candidates who have completed vigorous educational and testing requirements and are then certified by a highly critical peer review process. Mr. Ghee holds one of forty Master Certified Business Appraiser designations in recognition of his professional status by his peers. He was granted a current certificate of compliance in the Uniform Standards of Professional Appraisal Practice (USPAP). Mr. Ghee earned his B.S. degree from Virginia Polytechnic Institute and State University and his M.S. degree in management and finance from Virginia Polytechnic Institute/Old Dominion University/Norfolk State University. He is a graduate of the Old Dominion University Professional Financial Planner program, and was awarded the "P.F.P." designation. His professional affiliations include the Institute of Business Appraisers, American Society of Appraisers, and American Institute of Certified Public Accountants (associate, Management Consulting Division). Mr. Ghee is a fellow of the American College of Forensic Examiners (FACFE). He has testified as an expert witness and his litigation experience includes divorce, bankruptcy, estate taxation, damages, immigration, trademark and partner/stockholder dispute resolution. Small to very large valuation tasks include domestic and international estate and corporate taxation projects. Significant engagements have involved complex third world governmental issues, transfer pricing opinions and sensitive management negotiations.
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