Gregory E. Kniesel, ASA

Greg is Managing Director of Value Management Inc. and has been actively engaged in the appraisal profession since 1989. He functions as a project manager responsible for financial analysis, economic analysis, and valuation of closely-held enterprises, asset-holding entities, intangible assets and publicly-traded securities. Greg has also prepared fair value analyses for financial reporting purposes, and served as an adviser in the purchase and sale of business enterprises. His appraisals have been used for financial reporting purposes, estate planning, ESOPs, mergers and acquisitions, marital dissolutions, recapitalizations, dissenting stockholders' actions, estate and gift tax, and fairness opinions.

Greg Kniesel Managing Director Value Management, Inc.

gek@valuemanagement.com

770-262-7259

Greg is an Accredited Senior Appraiser (Business Valuation) of the American Society of Appraisers and has served on The ESOP Association's Valuation Advisory Committee for over 15 years. He has taught business valuation courses and continuing legal education classes. Greg has spoken at numerous professional conferences and seminars on various business valuation topics, including ESOPs and mergers and acquisitions, and has provided expert testimony regarding business valuation issues.

Greg has authored various articles in Valuation Strategies, The Journal of Employee Ownership Law and Finance, and Journal of Taxation.