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Certified Public Accountants, and the Institute of Chartered Financial Analysts. Empire's principals and staff have broad experience dealing with the Internal Revenue Service and in testifying as experts in business valuation matters in a number of courts and jurisdictions, including U.S. Tax Court, U.S. Bankruptcy Court
of study, included finance, accounting, engineering, law, and investments. Many of the firm's professionals are certified by organizations such as the American Society of Appraisers, the Institute of Business Appraisers, the American Society of Certified Public Accountants, and the Institute of Chartered Financial Analysts. Em
ny compulsion to sell, both parties having reasonable knowledge of the relevant facts. This definition of value is supported by pronouncements from the Internal Revenue Service (the "IRS") and has been further established in numerous court decisions dealing with fair market value issues. For financial reporting purposes, t
2007. • The procedures, opinions, and conclusions developed constitute an Appraisal Report, in conformance with the Business Valuation Standards of the American Society of Appraisers. No persons, other than the appraisers acknowledged below, provided significant business appraisal assistance to the person(s) signing this certifi
ny compulsion to sell, both parties having reasonable knowledge of the relevant facts. This definition of value is supported by pronouncements from the Internal Revenue Service (the "IRS") and has been further established in numerous court decisions dealing with fair market value issues. For financial reporting purposes, t
2007. • The procedures, opinions, and conclusions developed constitute an Appraisal Report, in conformance with the Business Valuation Standards of the American Society of Appraisers. No persons, other than the appraisers acknowledged below, provided significant business appraisal assistance to the person(s) signing this certifi
ny compulsion to sell, both parties having reasonable knowledge of the relevant facts. This definition of value is supported by pronouncements from the Internal Revenue Service (the "IRS") and has been further established in numerous court decisions dealing with fair market value issues. For financial reporting purposes, t
2007. • The procedures, opinions, and conclusions developed constitute an Appraisal Report, in conformance with the Business Valuation Standards of the American Society of Appraisers. No persons, other than the appraisers acknowledged below, provided significant business appraisal assistance to the person(s) signing this certifi
Entities connected to both the Internal Revenue Service and the American Society of Appraisers

Federal Reserve
ORGANIZATION
George W. Bush
PERSONLeon Black
PERSON
Scarlett Johansson
PERSON
Joi Ito
PERSONDoug Band
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Bloomberg L.P.
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Michael Jackson
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the Board of Directors
ORGANIZATION
Mao Zedong
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Morningstar
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Oakland
LOCATION
Armstrong
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Crimea
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England
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ORGANIZATIONSloan
PERSONMamie
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