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MATTHEW T. CHRISTENSEN is an attorney in the law firm of Angstman, Johnson & Associates PLLC, where he represents clients in all aspects of business law, real estate and bankruptcy, including all aspects of litigation and transactional work. He also is an adjunct professor at Boise State University and the University of Idaho College of Law. Mr. Christensen teaches American government and international law courses at BSU, and international trade/business and real estate courses at the University of Idaho College of Law. He is an active member of the Idaho State Bar, currently serving as a member of the Advocate Editorial Advisory Board and a board member of the Business and Corporate Law Section. Mr. Christensen also is a member of the Real Property Section of the Idaho State Bar, and is involved with the American Bar Association's Center for Professional Responsibility. He earned his B.A. degree in international studies from Brigham Young University, and his J.D. and LL.M. degrees from Duke University School of Law in Durham, North Carolina. KAREN GINNETT, CPA, CFE, MST, is a manager at Hooper Cornell, P.L.L.C., and has many years of diverse accounting experience, including tax, audit and work on fraud investigation engagements. Ms. Ginnett worked for the Idaho State Tax Commission as an income tax auditor for seven years where she investigated multistate business entities to ensure filing requirements were met, and audited business and individual returns. She earned her B.S. degree in accounting from the University of Maryland and her M.S. degree in taxation from Golden Gate University. Ms. Ginnett is a certified public accountant (CPA) and is licensed to practice in the state of Idaho. She is also a certified fraud examiner (CFE). The CFE designation is awarded by the Association of Certified Fraud Examiners to select individuals who meet a stringent set of criteria, including character, experience, and education. DAVID A. HEIDA is an attorney at Capitol Law Group, PLLC, where his practice emphasizes criminal law, water law and civil litigation. Mr. Heida is licensed to practice law in Idaho before all state and federal courts. He earned his B.A. degree in political science from Point Loma Nazarene University and his J.D. degree from the University of Idaho College of Law. Prior to being an attorney at Capitol Law Group, Mr. Heida was an attorney with Arkoosh Law Offices, Chartered. He also teaches courses in business law at Southern Idaho College. KEITH PINKERTON, CFA, ASA, is a director of valuation at Hooper Cornell, P.L.L.C., and has more than 15 years of experience providing economic consulting, valuation and litigation support services. Mr. Pinkerton's practice focuses on the analysis and appraisal of closely-held companies, preferred stock, debt securities, pass-through entities and intangibles such as patents and trademark rights. He earned his M.B.A. degree from Baylor University and his B.A. degree in economics from the University of South Florida. DENNIS R. REINSTEIN, CPA/ABV, ASA, CVA, is a partner at Hooper Cornell, P.L.L.C., with approximately 35 years of experience in accounting, auditing, business valuation and taxation. Mr. Reinstein has extensive experience in assisting clients with business performance and ownership succession, and has valued hundreds of closely-held businesses in many industries for purposes of estate, gift, dispute resolution, sales and mergers. He earned degrees in agribusiness and accounting from the University of Idaho. His previous experience as a loan officer for the Farmer's Home Administration included conducting residential real estate and farm appraisals.
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