MARK A. DAYMAN, CPA/ABV, CVA Certified Valuation Analyst Business Valuation of Business Enterprises and Intangible Assets Mark Dayman specializes in business appraisal and valuation services for use in estate and gift planning and execution; value enhancement; buy/sell agreement transactions; mergers, acquisitions and divestitures; FAS 141, 142 and 144; and ESOPs. Mr. Dayman has provided litigation support services and related business valuations and financial analysis services, including matrimonial, business disputes and commercial damages, dissenting shareholder claims, personal injury claims, eminent domain, and employment law. In addition, Mr. Dayman has been a consulting shareholder specializing in economic and market studies; business appraisals and valuation; litigation support services; property repositioning; profit enhancement; capital formation; and troubled debt restructuring. He has additional expertise in audits, as well as industry expertise in manufacturing; hospitality and leisure time; real estate; construction; health care; manufacturing; biomedical; and high tech. EDUCATION B.A. – University of Vermont, 1973 AFFILIATIONS American Institute of CPA’s Management Advisory Services Division of AICPA Vermont Society of CPA’s Georgia Society of CPA’s National Association of Certified Valuation Analysts Course Review Committee, NACVA LICENSES Certified Public Accountant – Vermont and Georgia Accredited in Business Valuation (CVA) – American Institute of CPA’s Certified Valuation Analyst (CVA) – National Association of Certified Valuation Analysts COURT TESTIMONY Federal Court U.S. Bankruptcy Court Various State Courts