Sansome Street Appraisers, Inc. is an appraisal register that contracts with independent appraisal firms to provide business valuation appraisals of private companies. The names and backgrounds of the independent appraisal firms which are engaged by Sansome Street Appraisers, Inc. to provide business valuation appraisals are as follows:
Robert A. Ireland, ASA
Robert M. Ireland has performed valuation of closely held securities for a variety of purposes, including gift, estate and inheritance tax and estate planning, ESOPs, corporate and marital dissolutions, buy/sell agreements, stock options, mergers and acquisitions business transfers, and other corporate, personal and litigation related matters.
From 1978 to 1979, Mr. Ireland was a consultant to Transamerica Computer Corporation in the areas of corporate finance and capital market theory in connection with Transamerica’s antitrust litigation in the computer industry. In 1979, Mr. Ireland joined Kelso & Co., Incorporated. As Vice President and General Partner in the Kelso organization, Mr. Ireland was involved in the valuation of closely held companies, the financial design of ESOPs, and the planning, structuring and implementation of leveraged buyouts involving ESOP financing techniques.
In 1983, Mr. Ireland left Kelso & Co. to work independently in the valuation of closely held companies, litigation support activities and financial consulting to corporate clients, many of whom have ESOPs. Since 1983, Ireland Associates LLC has served as an independent contractor to several companies including Menke & Associates, Inc., Private Capital Corporation, San Francisco Financial Corporation, and Sansome Street Appraisers, Inc. in the valuation of closely held companies and their securities for ESOP and other purposes.
Mr. Ireland graduated from Stanford with an A.B. in Economics in 1965. He received his Masters of Business Administration in Finance from the University of California at Los Angeles in 1967. In addition, Mr. Ireland has been awarded the ASA (Accredited Senior Appraiser) designation in Business Valuation by the American Society of Appraisers.
M.O. “Tony” Weinress
Mr. Weinress began his career with Singer & Friedlander, Ltd., a merchant banking firm located in London, England. Returning the U.S., he joined a family-owned investment banking firm in Chicago, Weinress & Company, a specialist on the Midwest Stock Exchange. The firm was also involved in numerous acquisition and merger transactions, the most notable of which was the sale of Midas International to Illinois Central Industries.
In 1973, he was recruited to turn around California First Investment, a bank-owned investment advisory firm located in San Diego. After completing this assignment, he formed an investment banking firm, Vista Capital, which subsequently became a Small Business Investment Company (SBIC). In 1986, he joined Bridgemere Capital Inc. in San Francisco, where he specialized in corporate appraisals. This led to his appointment to Sansome Street Appraisers, Inc. in 1988 for whom he has performed in excess of 1,000 valuations.
In addition to valuing ESOP companies, Mr. Weinress has also been involved in the valuation of closely held securities for gift, estate planning purposes, corporate and marital dissolutions, buy/sell agreements, stock options, business transfers, and other corporate and personal matters.
Mr. Weinress received a BA degree from Princeton University and an MBA from Columbia University Graduate School of Business Administration.
Scott H. Present
Scott Present has over 25 years of experience in business valuation, corporate finance and management consulting. He conducts valuations for ESOP, fairness opinion, merger and acquisition, divestiture and recapitalization, estate and gift tax, contract and shareholder dispute, and related business purposes.
From 1975 to 1982, Mr. Present was Executive Vice President of the Fashionbilt Garment Company, Inc. Following that, he was Vice President and CFO of Community Care Systems, Inc. From 1988 to 2004, he was Vice President and Director of Valuation Services of O’Conor, Wright Wyman, Inc. before joining the Sansome Street registry of independent ESOP appraisers in 2004.
Mr. Present has been actively conducting ESOP-related appraisal, fairness opinion, and adequacy of consideration engagements since 1988. He is a member of the National Center for Employee Ownership, and has provided extensive complex litigation support services, including expert testimony in court proceeding and engagements by federal regulatory authorities to provide appraisal services.
Mr. Present holds an M.B.A. degree from Harvard Business School and an A.B. degree from Harvard College.
Richard J. Cadenasso
Richard J. Cadenasso has extensive experience in providing valuation and merger and acquisition advisory services to both public and private companies. Most recently he has advised start-up and small to medium-sized companies in financial matters including, mergers, acquisitions, valuations, forecasting, and capital sources and formation. Prior to founding his own consulting practice in 1998, he was a Managing Director in the investment banking division of Montgomery Securities (now Banc of America Securities) where he specialized in mergers and acquisitions and was a member of the firm’s Fairness Opinion Committee. Mr. Cadenasso co-founded Montgomery Securities’ Middle-Market Financial Advisory Services Group in 1990. He started at Montgomery Securities in 1982 as a member of the firm’s Operations Department.
Mr. Cadenasso has a B. S. in Business Administration from California State University, Sacramento with concentrations in both Finance and Real Estate and Land Use Affairs.
Greg P. Tesone, ASA
With over a decade of full-time business appraisal experience, Greg formed Center Point Business Valuations, LLC in 2007 to focus exclusively on valuation issues that companies face today. The demands of the IRS, SEC and FASB regulatory environment require a firm dedicated exclusively to the field of valuation.
At Center Point, Greg is responsible for leading, developing, and directing the growth of the company’s business appraisal services in addition to managing a team of analysts. Greg also provides litigation support, expert witness testimony, and valuation consulting services.
Prior to forming Center Point, Greg co-founded Equity Valuation Group where he oversaw the company’s analysts, service areas, marketing and sales effort. Before joining EVG, Greg spent eight years with ValueNomics, a Silicon Valley-based business valuation firm where his duties included managing ValueNomics’ San Diego office. Prior to this, he was an analyst with a Southern California-based investment banking firm.
Greg is an Accredited Senior Appraiser (ASA) through the American Society of Appraisers and is a graduate of San Diego State University business school with an emphasis in finance.
Richard B. Weiss, ASA
Richard Weiss has extensive valuation experience in transaction advisory groups of Big-4 accounting firms and regional valuation companies. Richard was a principal in the Financial Advisory Services department in Deloitte & Touche LLP and led a large group of analysts. Richard has conducted valuations of companies ranging from multinational conglomerates to small businesses in connection with ESOP transactions and annual ESOP updates, fairness opinions, mergers and acquisitions, corporate restructurings, recapitalizations, gift and estate tax compliance, intangible asset valuations for purchase price allocation and goodwill impairment tests, employee stock option valuations for financial reporting compliance, and valuation for marital dissolutions. Richard’s experience encompasses a broad array of industries, including, but not limited to, manufacturing, wholesale, distribution, retail, banking, pharmaceutical, oil and gas, automotive, mining, electric utilities, petrochemical, chemical, information technology, software, insurance, engineering and architectural services, transportation, real estate, construction, health care, consulting services, and leisure.
Richard is an Accredited Senior Appraiser (ASA) in Business Valuation through the American Society of Appraisers and is a graduate of University of North Carolina at Wilmington business school with an emphasis in finance and accounting. Richard is a member of ESOP association, National Center for Employee Ownership (NCEO) organization, American Society of Appraisers, and CFA Institute.
Wilfredo Rodriguez CPA/ABV, CVA
Mr. Rodriguez is the Founder and President of Valuation Advisory Services, Inc. and previously was the Practice Leader for Valuation Services for a Top-30 Public Accounting Firm. He has performed hundreds of valuations of privately-held companies throughout his career ranging from start-ups to well-established brands. Mr. Rodriguez has provided financial valuation and consulting services to publicly traded companies and private sector clients covering a broad range of industries including manufacturing, distribution, technology, and professional service companies (law firms, architecture & engineering, consulting) just to name a few.
His valuations have been accepted by government agencies (Internal Revenue Service and the Department of Labor), national and regional accounting firms, and also in litigation and/or mediation. He provides valuation and related consulting services for a variety of engagements such as: estate and gift and income tax planning and compliance, financial reporting, litigation support, employee stock ownership plans (ESOPs), fairness opinions and merger and acquisition support. Mr. Rodriguez has performed valuations of a variety of entities structures (FLPs, C and S-Corporations, etc.), and has also performed various consulting projects, including capital raising projects with multiple rounds of financing and various forms of equity ownership. He works closely with the client’ team of advisors to tailor unique solutions to meet the client’s needs.
Anne R. Meltzer CPA/ABV
Ms. Meltzer, Managing Director of Tucker & Meltzer, LLC, has been providing business valuation services since 2000. She has been involved with business valuations for business acquisition and divestiture, estate and gift tax planning, ESOPs, complex estate freezes, and buy-sell agreements.
Providing financial and operating consulting services for the last 15 years of her career, Ms. Meltzer’s work includes financial forecasts and projections, budgeting, feasibility studies, and offering memoranda. While she worked in many industries, she specialized in healthcare. She is a Medicare expert, primarily within the long term care industry and has a comprehensive understanding of federal regulations, cost reporting and payment systems.
Ms. Meltzer has over 15 years of accounting, consulting, and valuation experience. At The Baker-Meekins Company, she was involved in many business valuations for operating entities as well as holding companies. At American Express Tax and Business Services and its predecessor firm, Wolpoff and Company, Ms. Meltzer was a member of both the Corporate Finance team and the Healthcare Team. Within Corporate Finance, she worked on valuations, forecasts and offering memoranda. Besides her work as the Healthcare Team’s Medicare expert, she was very involved in the Certificate of Need process for many long term care facilities in the early 1990s and was a leading driver of the marketing efforts of the team during her tenure there.
Ms. Meltzer is a Certified Public Accountant. She received her B.S. degree in 1990 in accounting from the University of Maryland.
Joshua D. Kelly
Mr. Kelly has performed business equity appraisal services for Weinress & Associates for a number of years and has been a shareholder of the company since 2011. The majority of the appraisal work has been for ESOP purposes although he has prepared valuations for gifting, estate, and 409A compliance purposes as well. During this time Mr. Kelly has consulted on or performed over 200 equity appraisals on a wide range of companies including but not limited to HVAC contractors, defense intelligence contractors, software developers, home health care agencies, and aerospace engineering firms.
Prior to his employment with Weinress & Associates, Mr. Kelly was as a stock options floor market maker for The Arbitrage Group, L.P. where he was responsible for making markets for approximately 20 stocks. In 2000, Mr. Kelly worked as a portfolio operations analyst for Morgan Stanley in the Private Wealth Management Division. In 2003, Mr. Kelly moved to Seattle, Washington where he worked for Russell Investments as a mutual fund operations analyst before joining Weinress & Associates in 2007.
Mr. Kelly is currently a candidate member of the American Society of Appraisers, a member of the National Center of Employee Ownership, and a member of the ESOP Association, the premier national association of ESOP companies and of professionals who provide specialized services to ESOP companies.
Mr. Kelly holds a Bachelor of Science degree in Agricultural/Managerial Economics from University of California-Davis.
Wayne Day, CPA, CIRA, CVA, CGMA, MBA
As a partner at Day Seckler, Wayne provides audit services to clients in the manufacturing, distribution and horticultural industries. He is known as the firm’s bankruptcy/troubled company expert. He has assisted numerous clients with bankruptcy and restructuring, including those in the steel, manufacturing, healthcare, distribution, energy and professional services industries. He also has significant experience with assisting clients in mergers, sales and acquisitions of companies. In addition to his client responsibilities, Wayne is in charge of managing the practice and business development.
Over the course of his career, Wayne has worked at Shearson Lehman, Zolfo Cooper and Policano & Manzo. Prior to creating Day Seckler with his two partners, Wayne was a partner at a regional accounting firm for 15 years. During this time, he also served as a partner at CCV Restructuring. Wayne began his professional career in 1981 at PriceWaterhouseCoopers.
Mr. Day received his B.S degree in Accounting from the Rochester Institute of Technology, and his MBA degree in Finance from Michigan State University.
Keith Zachow, CPA, CVA, MBA
Mr. Zachow is a Certified Public Accountant, is accredited in Business Valuations by the AICPA, and holds the Certified Valuation Analysts designation.
Mr. Zachow has been preparing valuations of privately-held firms for various purposes for over 25 years. He has been especially active in valuing technology firms in the San Francisco Bay Area. During his career, he has also worked for a big-4 CPA firm, and has served as interim CFO for a number of companies.
In 2001 Mr. Zachow founded Omega Valuations as a public accounting practice devoted exclusively to valuation work. Since founding Omega Valuations, Mr. Zachow has prepared ESOP appraisals for companies in a wide variety of industries including high-tech firms, architectural and engineering firms, manufacturing firms, wholesalers and retailers.
Mr. Zachow received his B.S degree in Business from Whitworth College, and his MBA in Corporate Finance from the Wharton School at the University of Pennsylvania.
David Dannenberg, CVA, CIRA, MAFF
David Dannenberg has over 30 years’ experience in accounting, with a concentration in the fields of valuations, consulting and restructuring with Day Seckler LLP. Previously, David worked for PepsiCo, Inc., a regional CPA firm and a nationally recognized financial advisory firm. David has extensive experience with regard to bankruptcy consulting, as well as valuations prepared for gift tax purposes, sale of businesses between related and unrelated parties, employee stock ownership plans as well as divorce settlements. He has worked with companies in the Distribution, Construction, Medical, Real Estate, Professional Practices and Automotive industries.
Mr. Dannenberg received his BBA in Accounting from Iona College and is a Certified Valuation Analyst, Certified Insolvency Reorganization Advisor and a Master Analyst in Financial Forensics.
Thomas E. Holl, ASA
Prior to forming BVG, Mr. Holl managed the Private Company Valuation Services Group and held responsibility for performing corporate valuations for Bank of America offices nationwide. Prior to that, Mr. Holl managed the valuation department at Friedman, Eisenstein, Raemer and Schwartz (“FERS”). In addition, Mr. Holl is a former Senior Valuation Consultant with the Chicago office of Arthur Andersen & Co. and is a former consultant with the Cambridge, Massachusetts based consulting firm of Arthur D. Little.
Mr. Holl holds a Bachelor of Arts Degree in Economics from Lawrence University in Appleton, Wisconsin and a Masters of Management Degree in Finance from the Kellogg Graduate School of Management of Northwestern University in Evanston, Illinois. In addition, Mr. Holl has completed all three levels of the National Graduate Trust School at Northwestern University.
Mr. Holl is a member of the Business Valuation Association (“BVA”) and an Accredited Senior Member of the American Society of Appraisers (“ASA”).
Gregory P. Wolk, CFA, ASA
Prior to joining BVG, Mr. Wolk was a Senior Manager at CBIZ Valuation Group, performing valuations for CBIZ offices nationwide. Prior to that, Mr. Wolk worked for the University of Chicago Health System where he served as the Manager of Financial Analysis, overseeing the nonprofit company’s acquisitions and subsequent oversight. In addition, Mr. Wolk was a Manager at the valuation group of Ernst & Young.
Mr. Wolk received his Master of Business Administration from the University of Chicago Graduate School of Business. He received his Bachelor of Science degree in Engineering from Washington University in St. Louis.
Mr. Wolk is a member of the Business Valuation Association (“BVA”), an Accredited Senior Member of the American Society of Appraisers (“ASA”) and a Chartered Financial Analyst (“CFA”) of the CFA Institute.
Donni Engelhart, CVA
Donni Engelhart, CVA is a Senior Manager at Tucker & Meltzer. He brings over 7 years of valuation experience to the firm. Mr. Engelhart was previously the Vice President at Evergreen Advisors, where he managed the Business Valuation Services group.
Mr. Engelhart has experience providing valuation advisory services for a variety of purposes, including transactional support, financial reporting, employee stock ownership plans (ESOPs), and purchase price allocations, as well as estate, gift, and income tax purposes.
Mr. Engelhart holds a Bachelor of Science degree in Finance from the Robert H. Smith School of Business at the University of Maryland, College Park.
Theresa M. Higgins, CPA, CVA
Theresa M. Higgins, CPA, CVA (Terri) joined Tucker & Meltzer as a Senior Manager. She has been working in business valuation for fifteen of the past twenty years, valuing operating and asset-holding companies in a wide variety of industries. Terri has performed hundreds of business valuations, including valuations for estate and gift planning, buy-sell agreement, business acquisition and divestiture, ESOP, and litigation support purposes.
Terri holds a B.S. in Accounting from the University of Maryland. She serves on the board of the Anne Arundel County Chapter of the Maryland Association of Certified Public Accountants (MACPA) and on the Business Valuation and Litigation Support committee of the MACPA.
Jenifer Flynn, JD, CPA, CVA
Jenifer Flynn, JD, CPA, CVA has more than 20 years of experience in the legal industry and public accounting. She joined the Tucker & Meltzer team this year after spending the previous 9 years as Senior Law Clerk to a federal judge in the United States District Court for the District of Maryland where she was responsible for all chamber matters and opinions on pending cases. Ms. Flynn is admitted to the Bar of Maryland and the District of Columbia. She has 5 years of experience as an Associate Litigation Attorney with Bryan Cave, LLP and Pepper Hamilton LLP. While in private practice, Ms. Flynn specialized in commercial litigation with an emphasis in antitrust matters. Prior to passing the bar, she worked as an auditor with Arthur Anderson.
Jenifer is an Associate at Tucker & Meltzer, and is responsible for performing estate, trust, & gift valuations, valuations of closely-held business valuations, and providing litigation support services. She is a summa cum laude graduate of the University of Baltimore School of Law (1998) and a cum laude graduate of Franklin and Marshall College (1993) in accounting.
Jacob Inners, Senior Analyst
Jacob Inners has valued over 150 business entities and assisted in numerous transaction advisory engagements. He has performed valuation advisory services for a variety of purposes including estate planning, gift and estate tax administration, business sales and acquisitions, financial reporting, employee stock ownership plans (ESOPs), stock-based compensation, shareholder disputes, divorce, buy-sell agreements, and S corporation conversions. Jacob has performed valuations of closely-held entities, investment partnerships, and family limited partnerships with intricate capital structures invested in an assortment of assets including hedge funds and real estate, including large and complex taxable estates which have withstood IRS examination.
Jacob is a Senior Analyst at Tucker & Meltzer, and is responsible for performing valuations of closely held businesses. He is a graduate of the Shippensburg University with Bachelor of Science degrees in both Accounting and Finance (2004).
Nicholas S. Hoffmaster, ASA
Nic earned his Bachelor of Science degree in Finance and Economics from Shippensburg University in Shippensburg, Pennsylvania. He was awarded his Accredited Senior Appraiser (ASA) designation in business valuation from the American Society of Appraisers. He is a member of the Lancaster County, York County, and Central Pennsylvania Estate Planning Councils. He is also a member of the ESOP Association and the National Center for Employee Ownership (NCEO).
Nic has been providing business valuation services since 2005. He has significant experience in valuing privately held companies for a variety of purposes including the establishment and annual administration of Employee Stock Ownership Plans (ESOPs), estate and gift taxation and related planning, shareholder buyouts, business sales and acquisitions, establishment of buy/sell agreements, pricing employee stock options, fair value accounting, intangible asset valuations, and litigation matters.