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Business Valuation SectionMeeting Packet

Thursday, October 19, 2011

Marina del Rey Marriott4100 Admiralty Way

Marina del Rey, CA 90292Phone: (310) 301-3000

Fax: (310) 448-4870

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Business Valuation SectionMeeting Materials Contents

TOPIC PAGE(S)

Meeting Agenda 3

Meeting Minutes – August 18, 2011 4 - 5

CalCPA Business Valuation SectionOfficers / Future Meeting Dates 6Members 7- 24

PresentationsFractional Interests & Non-Cash Contributions I

Presenter BioPresentation

Roundtable – Best Practices IIPresenter BioPresentation

Related Articles IV

Court Case Update V

Business Valuation Upcoming Events VIBVR Calendar of National/Int’l EventsAICPA National Business Valuation Conference

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Business Valuation SectionAgenda – October 19, 2011Marriott Marina del Rey

AM Session9:00am – 9:30am Continental Buffet

9:30am – 12:30pm ALL SECTIONS JOINT MEETING(2.0 hours CPE)

Keith SlotterFederal Bureau of Investigation

Dan Ray, DirectorHemming Morse, Inc.

12:30pm – 1:30pm Lunch

PM Session1:30pm – 3:20pm FRACTIONAL INTERESTS & NON-CASH

CONTRIBTUIONS(2.0 hours CPE)

Neil B. Mills-Mazer, AVA, JDInternal Revenue ServiceLos Angeles

3:20pm – 3:40pm Break

3:40pm – 4:30pm ROUNDTABLE – BEST PRACTICESScott Dye, CPA/ABV, CVAStoughton Davidson Accountancy CorporationFresno

4:30pm Meeting Adjourns

5:00pm – 7:00pm Networking Reception“From the Experts” panelTips for Years of Success as Forensic Accountant

8:00pm Optional trip to Hermosa Beach Comedy and Magic Club

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California Society of Certified Public AccountantsLitigation Sections

Business Valuation SectionMeeting Minutes

August 18, 2011, Los Angeles, CA

Officers present: John Misuraca, PresidentScott Dye, Past ChairJoseph G. Emanuele, Vice ChairDaniel Ross, SecretaryDenise Frey, Treasurer

Members attending: Morning Session – 27Afternoon Session –24

9:00 – 9:30 a.m. Meeting called to order by John MisuracaTed Israel recaps the June 3rd Business ValuationConferenceDiscussion concerning changes in future meetingsMembers in attendance introduced themselves to the group.

. Administration:Minutes from the August 19th 2010 meeting in Oaklandwere reviewed:Moved to approve by: Lionel Engelman

Seconded by: Eathan Lee

Morning Presentations:9:30– 10:50 a.m. The IRS Appraisal Progam

Brenda Woolbert, CPA, CVAInternal Revenue Service, Laguna Niguel, CAHandouts/Power Point Presentation

10:50 a.m. – 11:20 a.m. Break

11:20 a.m. – 12:10 p.m. Appraiser Professional ResponsibilityPeter Crane, AVAInternal Revenue Service, Laguna Niguel, CA

12:10 p.m. – 1:05 p.m. Lunch

1:05 p.m. - 3:00 p.m. The Market Approach(2.0 hours CPE) Chris Hamilton, CPA, CVA, CFE, DABFA

Arxis Financial, Inc. Simi Valley, CA3:00 – 3:10 p.m. Break

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3:10p.m. – 3:55 p.m. Analyzing Company Web Sites as part(1.0 hours CPE) of theValuation Process

John Misuraca

Avalon Advisors, Inc.

Materials attached

Next meeting: October 19, 2011 Los Angeles

4:00p.m. Meeting adjourned

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CalCPA Business Valuation Section

OfficersJohn Misuraca ChairJoe Emanuele Vice ChairDaniel Ross SecretaryDenise Frey TreasurerScott Dye Past Chair

Meeting DatesThursday, October 20, 2011 Los Angeles*Thursday, February 9, 2012 Oakland**Thursday, May 17, 2012 TBA**Thursday, August 16, 2012 TBA

* Locations changed** Dates tentative – subject to change