Perisho Tombor Ramirez Filler & Brown

CURRICULUM VITAE

JAMES O. BROWN

Jim Brown, ASA, CFP®
Partner - Management Advisory Services
Perisho Tombor Ramirez Filler & Brown, PC

direct: (408) 985-5150
fax: (408) 985-5160
e-mail: brown@perisho.com

PROFESSIONAL ACCREDITATIONS

Accredited Senior Appraiser (ASA) in Business Valuation awarded by the American Society of Appraisers

Awarded after meeting the rigorous requirements of The American Society of Appraisers for Accredited Senior Appraiser (ASA) status through successful completion of examinations in all four academic areas (BV201-Basic Valuation Techniques, BV202-The Income Approach, BV203-Case Problems and BV204-Selected Advanced Topics), in Uniform Standards of Professional Appraisal Practice (USPAP), and in Ethics; submission of two written appraisal reports to the International Board of Examiners for quality peer review; and acceptance of five-years full-time professional experience.

CERTIFIED FINANCIAL PLANNER®

Awarded after meeting the rigorous requirements of The Certified Financial Planner Board of Standards through successful completion of examinations in all five academic areas (Financial Planning Process and Insurance, Investment Planning, Employee Benefits and Retirement Planning, Income Tax Planning and Estate Planning), in Ethics, and a six-hour Comprehensive Certification Examination plus acceptance of two-years full-time professional experience.

PROFESSIONAL AFFILIATIONS

Senior Member - American Society of Appraisers, Business Valuation Discipline
Past President - American Society of Appraisers, San Francisco Bay Area Chapter
Member - International Board of Governors, American Society of Appraisers
President - The Valuation Roundtable of San Francisco
Member - Santa Clara County Estate Planning Council
Associate Member - California Society of Certified Public Accountants

PROFESSIONAL EXPERIENCE

Jim heads the Management Advisory Services Group of Perisho Tombor Ramirez Filler & Brown, PC, Certified Public Accountants. He specializes in business valuation along with management and financial consulting, including executive mentoring, profitability improvement techniques and family wealth transfer strategies. Prior to joining Perisho Tombor Ramirez Filler & Brown, Jim was Regional Vice President at Union Bank and Bank of the West, heading corporate banking and has over 35 years experience analyzing the strengths and weaknesses of privately held companies.

Jim has performed complete appraisals and/or served as a valuation consultant for the following purposes since 1997:

Estate and gift planning

Stock options

Corporate reorganizations

Buy/Sell agreements

Family Limited Partnerships/LLCs

Fractional Interests In Real Estate

Promissory notes, debt instruments

Intangible assets, goodwill impairment

Financial Reporting (FAS 123R, 141, 142)

Section 409A

Litigation support

Mergers and acquisitions

Built-in gains for Subchapter - S elections

Shareholder disputes

Fairness opinions

Estimated economic damages

Patents, trademarks, tradenames

Restricted Stock

Employee Stock Ownership Plans (ESOP)

Complex capital structures

EDUCATION

MBA, University of California, Berkeley, Finance Concentration
BA, San Francisco State University, Finance Concentration

SPEAKING ENGAGEMENTS

"Business Valuation, The Good, The Bad, And How To Tell The Difference”, Stanislaus County Estate Planning Council, Modesto, California, January 2008.

"Selecting Qualified Appraisers”, Estate and Trust Committee, Silicon Valley Chapter, California Society of Certified Public Accountants, July 2007.

"Expected Equity Risk Premium – Three Years of Roger Grabowski’s Research – Where Are We?", The Valuation Roundtable of San Francisco, February 2007.

"Business Valuation, The Good, The Bad, And How To Tell The Difference", Redwood Empire Estate Planning Council, Santa Rosa, California, May 2006.

"Business Valuation, The Good, The Bad, And How To Tell The Difference", Silicon Valley Chapter, California Society of Certified Public Accountants, January 2006.

"What Every Banker Should Know About Business Valuation", Greater Bay Bancorp, September 2005.

"What Every Attorney Should Know About Business Valuation", Thoits, Love, Hershberger and Marsh, August 2005.

"AICPA Proposed Business Valuation Standards", The Valuation Roundtable of San Francisco Annual Seminar, June 2005.

"Dueling Appraisers: How Differences in Input and Assumptions May Control the Value," Congressman Don Edwards Inns of Court, San Jose, CA, April 2005.

"Valuation of Privately Held Companies", Risk Management Association Silicon Valley Chapter, June 2004.

"Maximizing Minority Discounts - Using Case Specific Valuation", Carr, McClellan, Ingersol, Thompson and Thorn, March 2003.

"What Every Attorney Should Know About Business Valuation", Berliner Cohen, March 2003.

"Is The Application of Weighted Average Cost of Capital (WACC) in BV Theoretically Flawed?", The Valuation Roundtable of San Francisco, February 2003.

"How To Profit In A Down Market", Construction Financial Management Association", October 2002.

"Acquisition Accounting and Goodwill Impairment - New Accounting Standards", Silicon Valley Law Group, December 2001.