ALEXANDER F. RUDEN, ASA Accredited Senior Appraiser Certified General Real Property Appraiser Business and Intangible Asset Valuer PROFESSIONAL QUALIFICATIONS For over forty-nine years Mr. Ruden has worked in the areas of corporate finance, mergers / acquisitions, income and/or property taxation, insurance placement / proof of loss, cost segregation analysis, and fixed asset accounting matters relating to the appraisal / valuation of tangible and/or intangible assets.  Services have been completed for the purposes of acquisition accounting; Ad Valorem (property) taxation; allocation of sale or purchase; bankruptcy; construction cost segregation; debt and/or equity restructuring; eminent domain; equitable dissolution; estate matters; fair value accounting, federal and/or state income tax compliance and/or planning; financing or refinancing, leasing, sale / leaseback or syndication; fixed asset control and information systems; insurance damage disputes, placement or proof of loss; purchase or sale of assets. Mr. Ruden either directly prepared, supervised, and/or contracted for these services relating to the appraisal / valuation of business enterprises, specific intangible assets, land, land improvements, buildings and structures, machinery and equipment, furniture and fixtures, electronic data processing equipment, office equipment, heavy equipment, rolling stock, inventory, and so forth. He has served as account manager during the installation of numerous accounting and tax reporting fixed asset systems. Prior to founding Southeast Appraisal, during his business career Mr. Ruden was employed as an appraiser and as an account executive by A. Frank Ruden and Son (his father), Industrial Appraisal, Marshall and Stevens, American Appraisal, Valuation Research, and Arthur D. Little Valuation. He has a working knowledge in the disciplines of accounting, appraising, engineering, finance, taxation, and organizational psychology. EDUCATION Mechanical and Electrical Engineering - Villanova University, 2 years Electronics / Radar Training, Technician - U.S.M.C, 3 years Bachelor of Arts, Accounting - Rutgers University Graduate School of Business Administration (75% course work completed) - Rutgers University Appraisal Courses - American Society of Appraisers, Appraisal Institute, Institute of Business Appraisers AFFILIATIONS Accredited Senior Appraiser (ASA), American Society of Appraisers, Machinery & Technical Services (M&TS), Basic Industry, Initial Certification 1970, Recent Recertification 2018, Appraisal Review and Management (ARM), Initial Certification 2008 LICENSES Georgia Certified General Real Estate Appraiser, No. 003680 (1996)