Bio MaschinosAug2010 by i7Xox0

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									                                  David A. Maschino, ASA, BVAL
                                      Accredited Senior Appraiser
                                Business Valuator Accredited in Litigation
                                           Curriculum Vitae


Mr. Maschino has issued opinions of value and furnished corporate financial advisory services in
support of resolving numerous corporate shareholder disputes, reorganizations, recapitalizations,
liquidations, marital property divisions, joint ventures, asset and equity sales, tax, and litigation
matters. He has testified as an expert witness on business valuation matters in federal district court
and local court systems. He is an accredited member of the American Society of Appraisers holding
the designation of Accredited Senior Appraiser in Business Valuation and with The Institute of Business
Appraisers, Inc., as a Business Valuator Accredited in Litigation.

                                                Expertise

Business Appraisal experience includes a broad spectrum of assignments from business start-ups to
mature closely held business interest requiring a formal opinion of value and appropriate report.
Appraisal subjects have included general and limited partnership interests, voting and non-voting
common shares, preferred securities, licenses, contracts and intangible assets (customer base, brand,
workforce, etc.). Engagement purposes include estate and gift tax, business combinations, and
goodwill impairment tests for financial reporting purposes, shareholder disputes to include dissenting,
distressed and other derivative claims of minority interests to estimating the contribution of stock
appreciation rights as a component of reasonable executive compensation.

Markets served include manufacturing, distribution, entertainment, construction, transportation,
agricultural, petroleum and LP marketers, publishing, business associations, real estate development,
hospitality, retail, financial services, integrated healthcare services, assisted living, insurance agencies
and third-party administrators, IT consulting and professional service firms, among others.

                              Education and Professional Associations

He holds a degree in Political Science from Ball State University, is a member of the Institute of
Business Appraisers, Inc., the American Society of Appraisers, the Indiana Association for Corporate
Renewal, and the Indiana Venture Club. He has served as a volunteer with the Indiana Business
Modernization and Technology Corporation Business (BMT) Evaluation and Review Committee, and the
BMT New Product Advisory Team. Mr. Maschino served as President of the Indiana Chapter of the
American Society of Appraisers from July 2007 through July 2010, and as President of the Hoosier
Hills Estate Planning Council from July 2009 through July 2010. Currently serves on the Board of
Directors of the Indiana Association for Corporate Renewal.

Ball State University, Muncie, IN: B.S. in Political Science 1983, Minor in Military Science 1982.

United States Army: (1979 – 1991: Honorable Discharged September 1995, Captain ) Honor
Graduate of the Ordinance Officers Advanced Military School, Field Artillery Officers Basic and
USAOMMCS Defense Logistics and Acquisition Management College.


                                             Accreditations

Accredited Senior Appraiser in Business Valuation by the American Society of Appraisers, ID: 038946

Business Valuator Accredited in Litigation by The Institute of Business Appraisers, ID: 9171-01




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