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409A Valuations
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Stephen J. Bravo

Mr. Bravo is an Accredited Senior Appraiser (ASA), Certified Business Appraiser (CBA), Certified Public Accountant/Accredited in Business Valuation (ABV), Certified Public Accountant (CPA), Certified Financial Planner (CFP), and a Personal Financial Specialist (PFS). Mr. Bravo earned a Master of Taxation from Bentley College and a Bachelor of Science in Business Administration from Suffolk University.

Mr. Bravo is a technical editor of the following books written entirely, or in part, by Dr. Shannon Pratt: Valuing A Business, Cost of Capital, Business Valuation Body of Knowledge, Market Approach to Valuing Businesses, Business Valuation Discounts and Premiums, and Standards of Value. He is on the Editorial Boards of the Business Valuation Review (BVR), published by the ASA and the Business Appraisal Practice, published by the IBA. He is on the "Panel of Experts" for Financial Valuation and Legal Expert publications. He has instructed for the AICPA, AAML, BBA, MCLE, MAPA and several colleges & universities. He was on the AICPA Task Force for the AICPA ABV Examination Review Course, and taught the review program for several years.

Michael J. Mattson

Mr. Mattson has been working with Apogee Business Valuations, Inc. since 1996 and is a member of the Financial Valuation Group.

Mr. Mattson's previous work experience includes Managing Director in charge of litigation and valuation related services for Ibbotson Associates (now "Morningstar"), Senior Manager heading the financial institution practice of Price Waterhouse, LLP and Executive Vice President directing consulting and product development activities of LaSalle Consulting Group.

Mr. Mattson has a Master of Business Administration, with a concentration in Finance and Accounting from the University of Chicago and a Bachelor of Arts in Mathematics from Kenyon College. He is one of Ibbotson Associates original authors of Stocks, Bonds, Bills and Inflation (SBBI) and Cost of Capital (COC). He is also a frequent speaker on valuation and transfer issues, foreign discount rates and asset allocations.

GayLynn Skains-Stajcar

Ms. Stajcar is the Director of Research for the Financial Valuation Group. Ms. Stajcar has over 16 years experience as an analyst and writer in business valuation. Ms. Stajcar performs research and analysis of international, national, regional, and local economic conditions, industry, company, merger and acquisition, and publicly traded company data.

She has assisted in appraisals for a variety of purposes including federal gift and estate tax, estate planning, employee stock ownership plans, mergers and acquisitions, condemnation of business interests, patents and other intangible assets, and is experienced in the analysis of family limited partnership agreements and the underlying assets of partnerships.

Vernon J. Smith

Mr. Smith joined the firm after 35 years of service with the Federal Government. He spent three years with the U.S. General Accounting Office and thirty-two years with the Treasury Department. All of Mr. Smith’s time with the Treasury Department was with the Internal Revenue Service, (IRS).

Mr. Smith started out in the IRS compliance department auditing Individual, Partnership, Fiduciary, and Corporate Income Tax returns. During the last twenty-five years he worked in the Appeals Division working cases appealed from the IRS compliance function. At the end of his career he was promoted to Appeals Case Leader where he managed the largest corporate appeals in the north east region of the country. He is experienced in dealing with the Internal Revenue Service and researching complex tax issues. Mr. Smith is a licensed CPA in the state of Massachusetts.

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Disclaimer: The information contained in this web site is not legal advice; it is for educational purposes only. Use of Apogee Business Valuations, Inc. website does not create a client relationship between you and Apogee Business Valuations, Inc., even if you provide this web site, whether by e-mail or through one of its software programs, with your personal or confidential information.