JAMES F. REINHARDT Registered Investment Advisor Business Enterprises and Intangible Assets Mr. Reinhardt has experience in all aspects of mergers and acquisitions, from strategic planning and structuring to valuation and financing. He has over 30 years of appraisal experience in a wide range of businesses.  As part of his valuation experience, he has rendered opinions in a wide range of industries for estate, ESOP, gifting, and acquisition purposes. Mr. Reinhardt’s experience includes management of the corporate finance function for an office of a major accounting firm. In addition, he has given expert testimony concerning capital structure and cost of capital to various regulatory bodies and has been an expert witness concerning business damages and other valuation issues. Mr. Reinhardt has extensive experience in appraising telecommunications and high technology companies. EXPERIENCE Mergers and Acquisitions Gifting and Estate Planning Business Damages Stock Options and Warrants Intangible Assets Inventory Valuation and Impairment Purchase Price Allocation (ASC 805) Goodwill Impairment (ASC 350) Litigation Support ESOPs and Profit Sharing Plans Intellectual Property EDUCATION AB Economics - Princeton University MBA Finance - Harvard Graduate School of Business AFFILIATIONS Member National Association of Certified Valuators and Analysts LICENSES NASD Series 6, 63, and 65 Registered Investment Advisor Georgia Insurance License – Life and Accident & Health