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DAMON E. COOMBS is a shareholder with Callister Nebeker & McCullough, where he provides general representation for both publicly held and privately held business entities. His practice also includes business finance, real estate, tax and estate planning, and labor and employment. Mr. Coombs earned his B.A. degree from the University of Utah and his J.D. degree from George Washington University, National Law Center. He is a member of the U.S. District Court for the District of Utah, the Utah Supreme Court, Utah State Bar (Business Law, Probate/Estate Planning, Securities, and Tax sections), and the American Bar Association (Sections of Business Law, Taxation, and Real Property and Probate). GRETTA C. SPENDLOVE is a shareholder in the Salt Lake City law firm of Durham Jones & Pinegar, PC. Ms. Spendlove has focused her practice in the areas of real estate law, including real estate leasing, title law, easements and development disputes. Her practice also includes commercial law with emphasis on structuring businesses. Ms. Spendlove frequently writes for the Utah Business Magazine. She frequently lectures on real estate and business topics for professional and business groups. Ms. Spendlove earned her B.A. degree from the University of Utah and her J.D. degree from the University of Arizona, where she was a member of the Arizona Law Review. She is a member of the American Bar Association and the Utah State Bar (past chair, Business Law Section and Real Estate Section). Ms. Spendlove is a past president of the Women Lawyers of Utah and the National Association of Women Business Owners, Salt Lake Chapter. CARL A. STEFFEN has been a member of Wisan, Smith, Racker & Prescott, LLP, a CPA firm located in Salt Lake City, Utah since January 2003. He received his first business valuation designation as a certified valuation analyst from the National Association of Certified Valuators and Analysts (NACVA) in 1996 and has since performed business valuation services associated with the purchase/sale of a business, mergers or acquisitions, estate and gift taxes, employee stock ownership plans (ESOPs), and litigation support for various businesses. Mr. Steffen's 30 plus years of professional experience have also included the duties of tax director and other tax management positions involved in tax compliance, planning, and research (domestic/foreign) for major corporations (The Clorox Company, Cutter Laboratories, Foremost-McKesson, Lucky Stores, and American Stores). A licensed certified public accountant in Utah and California, he graduated from the University of California, Berkeley with both B.S. and M.B.A. degrees in accounting and earned his Master's degree in taxation from Golden Gate University (San Francisco). Mr. Steffen holds all four of the primary business valuation designations, including certified valuation analyst (CVA) through the NACVA, accredited in business valuation (ABV) through the American Institute of Certified Public Accountants (AICPA), accredited senior appraiser (ASA) through the American Society of Appraisers, and certified business appraiser (CBA) through the Institute of Business Appraisers. He is currently one of approximately ten individuals who hold all four business valuation designations nationwide, and is the only certified public accountant in Utah accredited in business valuation by all four professional organizations. Mr. Steffen is also accredited as certified in financial forensics through the AICPA. He was honored as an Outstanding Member of NACVA in 2001. Mr. Steffen is a past president of the Utah State Chapter of NACVA and served as a past member of its Valuation Credentialing Board. He has been a member of NACVA's Standards Committee for more than 10 years. Mr. Steffen has published several articles and he has been involved in developing and presenting both NACVA Webinar and other NACVA training courses, as well as being on NACVA's Course Review Committee since January 2000. In the fall semester of 2000, Westminster College in Salt Lake City offered a business valuation course through its MBA program for both accounting and finance majors. The course was offered in association with NACVA, and Mr. Steffen was an associate instructor of the course. As a member of the 2008-2009 AICPA ABV Exam Review Course Task Force, he was a contributing author/editor of the 2009 ABV Review Course Manual. Mr. Steffen has also made numerous business valuation presentations before the Utah Association of CPAs and other organizations. STEPHEN M. TUMBLIN is a partner with the law firm of Chapman & Cutler LLP. Mr. Tumblin practices in the areas of corporate counseling, corporate finance and securities and real estate. He deals in all areas of corporate law, including mergers, acquisitions and divestitures involving public and privately-held companies, public and private offerings of equity and debt securities, shareholder matters, business restructurings and workouts, employee stock purchase and option plans, technology licensing, and domestic and international commercial transactions. Mr. Tumblin practices extensively in the real estate planning area, representing owners, developers and investors in the intermountain area. He is admitted to the U.S. Supreme Court, the Tenth Circuit and the Utah State Bar. Mr. Tumblin is a member of the Utah Bar Association. He earned his B.A. degree, cum laude, from Brigham Young University and his J.D. degree from the University of Utah, S.J. Quinney College of Law.
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