Summary of Qualifications Martin Greene is a certified public accountant (CPA), accredited in business valuation (ABV), and an accredited senior appraiser (ASA), with professional expertise in business valuation and litigation support services. Experience Mr. Greene specializes in business valuation and litigation support services in the areas of financial statement reporting, estate and gift taxes, and litigation support (marital dissolution and other areas). Mr. Greene services owners of closely held businesses in a broad range of industries including financial services, healthcare, real estate, automobile dealerships, manufacturing, and wholesale distribution. He is a graduate of the University at Albany (State University of New York), where he earned a Bachelor of Science degree in Accounting. He has over 30 years of public accounting experience. His background is diverse and includes several years with a large international firm, as well as serving as a partner in a local regional firm. He is a licensed CPA in the State of New York. Expert Testimony  Qualified as a valuation expert and provided testimony in New York State Supreme Court.  Appointed as a neutral expert valuator in New York State Supreme Court for New York and Rockland counties. Memberships in Professional Organizations  American Institute of Certified Public Accountants  American Society of Appraisers  Estate Planning Council of Westchester County  Estate Planning Council of Rockland County  New York State Society of Certified Public Accountants  Business Valuation Committee of the New York State Society of Certified Public Accountants  Estate Planning Committee of the New York State Society of Certified Public Accountants 2 Greene Valuation Advisors, LLC Awards and Appointments  Past President, Estate Planning Council of Rockland County  Vice President, New York Chapter of the American Society of Appraisers  Board of Examiners, American Society of Appraisers Term 2006-2013)  Past President, New York State Chapter of the National Association of Certified Valuation Analysts (Term 1999-2003)  American Institute of Certified Public Accountants Certificate of Achievement in Business Valuation Published Articles/Course Instruction and Seminars Author, “The Black-Scholes Model Can Overvalue ESOs and Other Options,” Business Valuation Update, November 2015. Author, “Are Minority Interest Discounts Really Appropriate in Valuing Noncontrolling Interests in Holding Real Estate Companies?” The CPA Journal, March 2014 Author, “Tanenblatt v. Commissioner: Valuation Methods in Real Estate,” Tax StringerSM A Publication of the New York State Society of Certified Public Accountants, January 2014 Co-author, “Adjusting Restricted Stock Transactions to Estimate Marketability Discounts,” Business Valuation Update, September 2012. Author, “Do Maximum Strike Price Lookback (Longstaff) and Other Put Option Models Produce a Marketability Premium or a Discount?” Business Valuation Update, October 2010. Author, “Systemic Methodology Calculates Size Premiums for Smaller Private Companies Based on Public Company Data,” Business Valuation Update, April 2006. Co-author, “Oppressive Shareholders’ Rights Can Affect Estate and Gift Tax Valuations,” CPA Journal, February 2001. Article was reprinted in the national publication Judges and Lawyers Business Valuation Update, May 2001.