| KRISTOPHER R. HALLENGREN January 2009 QUALIFICATIONS: CPA, licensed to practice in Maryland since 2001 ABV, accredited in business valuation by the AICPA since 2008 CFF, certified in financial forensics by the AICPA since 2008 ASA, accredited senior appraiser of the American Society of Appraisers since 2008 |
PRESENTATIONS:
· “Estate & Gift Tax Valuation Issues” - Continuing Legal Education (CLE) presentation at the offices of Ober Kaler, February 2007
· “AICPA BV Standards Update” - Continuing Professional Education (CPE) presentation at the MACPA headquarters, January 2007
· “Fair Value – Is it Fair?” - Continuing Legal Education (CLE) presentation via online webinar, June 2006
EDUCATION:
MS in Finance, Loyola College, 2008
Fundamentals of Business Valuation (120 hour program), American Society of Appraisers, 2005
Litigation Bootcamp for Financial Experts (40 hour program), National Association of Certified Valuation Analysts, 2008
BS in Accounting and Math (concentration Statistics), Salisbury University, 2000
PUBLIC ACCOUNTING EXPERIENCE:
Forensic and Valuation Services Division Manager, Weyrich, Cronin & Sorra Chartered, Certified Public Accountants, May 2008 to present
Perform valuations for purposes of purchase/sale of businesses, buy/sell agreements, intangible asset allocations, stock option grants, s-corporation elections, damage cases, minority shareholder oppression cases, marital dissolution, and employee stock ownership plans (ESOPs).
Provide attorney case assistance with the preparation of expert reports for breach of contract litigation, minority shareholder oppression litigation, insurance coverage litigation, divorce litigation and business spoilage litigation.
Valuation and Forensic Services Manager, Clifton Gunderson, August 2004 to April 2008
Completed over 20 valuation reports specifically for succession planning and estate tax valuation to adhere to IRS adequate disclosure guidelines.
Also, provided due diligence assistance and purchase price allocation work on behalf of a multinational logistical software company. Served as local firm resource on Financial Accounting Standards 141, 142 and 123R. Industry experience includes real estate family limited partnerships, real estate developers, auto brokers, auto body shops, farms, medical services, financial services, government contractors, manufacturing companies, construction contractors, home builders, trucking & towing services, funeral services, engineering services, security services, janitorial services, logistical software, equipment rental, gas stations, car washes, carpet retailers, title companies, trucking companies, telecommunication companies, consulting firms, food distributors, fuel suppliers, dental practices, law practices, publishing companies, restaurants, grocery stores, bail bonds, pawn shops, and franchises.
Tax Consulting Senior\Staff\Intern, SC & H Group, LLC 2003-2004; Ellin & Tucker, Chartered 2002-2003; Arthur Andersen, LLP 1999-2002
PROFESSIONAL MEMBERSHIPS/AWARDS:
American Society of Appraisers (ASA)
American Institute of Certified Public Accountants (AICPA)
Maryland Association of Certified Public Accountants (MACPA)
Former Chair of New/Young Professionals Network for the MACPA
Past Advisor to Loyola College’s Endowment
Named to Smart CEO Magazine Top 100 Smart CPAs