|
Mr. Nagle is a director in the Northeast Region of CBIZ Valuation Group. He has been engaged in financial analysis and accounting for decision-making purposes since 1979 and the valuation of closely-held capital stock since 1986. Capital stock valuations prepared by Mr. Nagle have been used for FASB 141/142 compliance, acquisitions, divestitures, estate taxes, gift taxes, employee stock ownership plans, banking, financing, employee stock options plans and litigation support. These valuations have included a wide variety of industries, among which are healthcare, high technology, software, retail, wholesale, manufacturing, transportation, media and construction. Mr. Nagle has been qualified as an expert witness and has provided expert testimony regarding the valuation of capital stock. He has performed fundamental analyses on publicly-traded companies for the purpose of investment policy decisions and has developed computer programs for investment policy analyses and portfolio management. His experience also includes valuing common stock, options, preferred stock, trade names, favorable financing, patents, proprietary technology, contracts, assembled work forces and other intangible assets. Furthermore, Mr. Nagle has prepared studies of remaining useful lives for intangible asset amortization. Mr. Nagle has been a featured speaker at professional meetings sponsored by AICPA chapters, Estate Tax Planning seminars and other seminars for private equity investors. Featured subjects included Internal Revenue Service compliance, the quality of reported earnings and business valuation methods. Mr. Nagle originally joined CBIZ Valuation Group in 1986 and returned to the firm in 1997. Prior to joining the firm in 1986, Mr. Nagle served as assistant controller for a major private foundation. From 1996 to 1997, he was a senior manager with the New York Valuation Group of KPMG Peat Marwick. Mr. Nagle earned a master of business administration degree and a bachelor of science degree with a major in accounting from Rider University. He is a designated Chartered Financial Analyst (CFA) and is a designated Accredited Senior Appraiser (ASA) with the American Society of Appraisers specializing in business valuation. He is an active member of several professional societies including The New York Society of Securities Analysts and the CFA Institute. | 