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Experience; education; certifications; professional affilations; areas of professional concentration, business valuations industries; selected court appointment experience; publications
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Partner
Head, ValueNomics Division |
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EXPERIENCE
Mr. Stegner has practiced public accounting for over 16 years.
He began his career with KPMG Peat Marwick's San Francisco office in the audit department. Additionally, he worked for a small San Francisco accounting firm performing not only audits of businesses but also prepared income tax returns for individuals and businesses.
Mr. Stegner joined Armanino McKenna LLP in 1994 and was voted into the partnership in January 2003. He is head of the business valuation and litigation support department (ValueNomics).
ValueNomics has five consultants specializing in valuation services to hundreds of private, closely- held companies ranging in size from $5 million to $700 million in annual revenues. Industries served include
high technology (hardware and software), real estate, agribusiness, telecommunications, distribution, food processing, retail, apparel, leisure, food service and many more.
Since inception, ValueNomics has valued over 1,000 companies and real estate-related entities.
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EDUCATION
- Bachelor of Science - Business Administration, Accounting, San Francisco State University December 1989, Member Honor Accounting Fraternity, Beta Alpha Psi
- Various specialized training courses in business valuations and continuing professional education
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CERTIFICATIONS
- Certified Public Accountant, California
- Accredited in Business Valuation (ABV)
- The ABV designation is awarded to CPAs who provide evidence of substantial experience in Business Valuation and who have passed a written exam covering the business valuation common body of knowledge.
CPAs with this designation must re-certify every three years, demonstrating substantial involvement in the business valuation discipline and completing professional education requirements.
- Certified Valuation Analyst (CVA)
- Certified Valuation Analysts perform valuations of business enterprises.
The CVA designation is limited to CPAs who have met the educational and testing requirements of the Association. CVAs must meet continuing education requirements and peer quality reviews to maintain the designation.
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PROFESSIONAL AFFILIATIONS
- American Institute of Certified Public Accountants, member of the Business Valuation and Forensic Litigation Support Section
- California Society of Certified Public Accountants, member of the Litigation Support and Family Law Section
- Contra Costa Bar Association
- National Association of Certified Valuation Analysts
- Walnut Creek Chamber of Commerce
- San Ramon Chamber of Commerce
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AREAS OF PROFESSIONAL CONCENTRATION
Business Valuation
- Mr. Stegner has performed business valuations for a wide range of industries (see attached list).
- Additionally, Mr. Stegner has prepared valuations for the purposes of marital dissolution, mergers and acquisitions, shareholder buyouts and disputes, strategic planning, succession planning and gift and estate
taxes.
- Mr. Stegner has been appointed as the Court's neutral expert in litigation matters as well as being retained by a single party.
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Litigation Support Services
- Mr. Stegner has been appointed Court's expert in various family law matters including: tracing, spousal support, community vs. separate property claims and business valuations.
- Mr. Stegner has been qualified as an expert and provided testimony in deposition or trial for the San Francisco County Superior Court, Contra Costa County Superior Court, Alameda County Superior Court, Santa
Clara County Superior Court, as well as for arbitration in Sacramento and Los Angeles Counties.
- Mr. Stegner has performed various other forensic accounting tasks in relation to business damages, lost profits and earnings, financial analysis and defalcation damages.
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Business Valuations Industries
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Mr. Stegner has performed business valuations or valuation consulting in the following industries:
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- Manufacturing – Various Industries
- Retail – Various Industries
- Medical Practices
- Restaurants
- Gas Stations
- Computer Software
- Financial Advice
- Recreational Services
- Construction Contractors
- Commercial Financing
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- Wholesale Distribution – Various Industries
- Real Estate Management
- Law Practices
- Convenience Stores
- Solid Waste
- Computer Hardware
- Insurance
- Professional Services – Various Industries
- Transportation – Various Industries
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Selected Court Appointment Experience
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- Rose v. Rose (Marital Dissolution): Testimony regarding income earned by parties, court- appointed neutral expert
- Orgain v. Orgain (Marital Dissolution): Business Valuation, court-appointed neutral expert
- Mangold v. Mangold (Marital Dissolution): Asset tracing, court-appointed neutral expert
- Bagai v. Kashani et al (Civil Dispute): Asked to account for transaction related to residential rental building, court-appointed neutral expert
- Weltin v. Talk, Inc. et al (Shareholder Dissolution): Testimony regarding tracing of cash and use of assets, court-appointed neutral expert
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Publications
"Clarifying Adequate Disclosure Rules," Contra Costa Lawyer, 2000
"Three Values for the Same Company," Contra Costa Lawyer, 2003
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Updated 8/6/05
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