4435 LEEWARD COVE FORT WAYNE, IN 46804-4816 (260) 436-1951 hsf55174@westpost.net PROFESSIONAL CERTIFICATION: Awarded a Certified Public Accountant (CPA) license by the New York State Educat ion Department on November 10, 2010. Awarded the Certified Management Accountant (CMA) designation by the Institute o f Management Accountants on April 18, 1996. Candidate Member of American Society of Appraisers. Have passed four part Princ ipals of Valuation course. Will receive Accredited Senior Appraiser designation upon submission and acceptance of work sample. PROFESSIONAL WORK EXPERIENCE: May 1998 through June 2009: Baden, Gage & Schroeder, LLC, Fort Wayne, IN Business Valuation Specialist. Determined fair market values of companies for p urposes of gift taxes, estate taxes, marital dissolutions, and sales of business es. Utilized data provided by clients and information obtained from outside sou rces to determine values under the Income Approach, Market Approach, and Asset A pproach. Prepared written valuation reports using industry software. December 1997 through April 1998: Blue & Co., LLC, Carmel, IN Business Valuation Specialist. Determined fair market values of companies for p urposes of gift taxes, estate taxes, marital dissolutions, and sales of business es. Utilized data provided by clients and information obtained from outside sou rces to determine values under the Income Approach, Market Approach, and Asset A pproach. Prepared written valuation reports. Also performed litigation support work. February 1991 through November 1997: National City Bank, Indianapolis, IN Collateral Administrator - Secured Credit Administration (November 1994 through November 1997): Administered, analyzed, and monitored large secured commercial credits. Evaluated the concentration, quality, and dilution of borrowers' accou nts receivable. Assessed the quality, salability, and valuation of borrowers' i nventory, equipment, and other types of collateral. Prepared written correspond ence about collateral values and loan structuring. Communicated appropriate rec ommendations to senior officials. Reviewed loan documentation. Field Examiner - Secured Credit Administration (March 1992 through October 1994) : Conducted field audits of commercial borrowers' financial and collateral reco rds. Audits primarily encompassed accounts receivable, inventory, accounts paya ble, taxes, insurance coverage, and cash records. Prepared written reports of a udit findings and discussed them with appropriate officials. Loan Review Analyst (February 1991 through February 1992): Reviewed commercial and real estate loan files to assess compliance with lending policies and loan c ovenants, evaluate adequacy of loan documentation, and determine borrowers' cred itworthiness. Prepared written summary reports subsequent to each loan review. Compiled monthly Policy Exceptions Report. Prepared several sections of quarter ly Credit Watch List and Loan Valuation Reserve analysis. Supervised reviews of various loan portfolios. June 1985 through January 1991: Lafayette Bank and Trust Company, Lafayette, IN Commercial Loan Officer (January 1990 through January 1991): Solicited and inte rviewed commercial and consumer borrowers. Analyzed loan requests. Packaged an d closed loans. Collected delinquent accounts. Served as financial statement a nalyst. Periodically attended to consumers' nonlending needs. Loan Review Officer (June 1985 through December 1989): Developed and implemente d commercial loan grading system. Reviewed commercial loan files to assess the adequacy of loan documentation, evaluate borrowers' creditworthiness, and analyz e compliance with banking regulations. Apprised loan officers of all exceptions . Prepared monthly reports for Directors' Loan Review Committee. Conducted ann ual reviews of the Installment Loan Department and the Mortgage Loan Department. Participated in due diligence review prior to June 1988 acquisition of Bank of Reynolds. Served as Loan Review Officer for Bank of Reynolds subsequent to tha t acquisition. August 1980 through May 1985: Federal Deposit Insurance Corp., Washington, DC Bank Examiner. Assigned to Fort Wayne, Indiana field office. Analyzed banks' l oan portfolios, with emphasis on review of large and/or problem commercial credi ts. Evaluated safety and soundness of operating procedures. Analyzed accountin g practices and internal controls. Searched for evidence of insider abuse. Ass essed overall financial condition. Analyzed financial information with emphasis on review of Uniform Bank Performance Reports. Examined trust department polic ies and procedures. Served as examiner-in-charge at some problem bank examinati ons. Prepared written reports of examination findings. EDUCATION: State University of New York at Buffalo. B.S. in Business Administration with a ccounting concentration. Graduated May 1980. Achieved Dean's List recognition, two semesters.