EDUCATIONAL AND PROFESSIONAL DESIGNATION

CPA, Certified Public Accountant, States of Florida and Kentucky
CBA, Certified Business Appraiser, Institute of Business Appraisers
ABV, Accredited in Business Valuation, American Institute of Certified
   Public Accountants
BS, Accounting, Western Kentucky University 1980, Bowling Green, KY

VALUATION EXPERIENCE

Review of business valuation for         Retail businesses
   compliance with uniform standards   Family Law:
   of appraisal practice                           Professional practice calculations
Business damage analysis                   Manufacturing companies
Dissenting stockholder suits                 Distributorships
Eminent Domain -FDOT District 1, District 7, Hillsborough County, City of Tampa and City of Clearwater

EMPLOYMENT

Stahl Consulting Group, PA, President, Tampa, Florida
   September 1, 2000 – Present

Baumann, Stahl, Raymondo & Company, PA., CPAs, Shareholder,
   Tampa, Florida, May, 1988 – August, 2000

Baumann, Fabricant & Company, P.A., CPAs, Litigation Support Manager,
   Tampa, Florida, July, 1983 – May, 1988

James R. Meany & Associates, P.A., CPAs, Bowling Green, Kentucky
   May, 1980 – June, 1983

J.C. Holland & Co., P.A., CPAs, Bowling Green, Kentucky
   August, 1977 – May, 1980

PROFESSIONAL MEMBERSHIPS

American Institute of Certified Public Accountants
Institute of Business Appraisers
The Florida Bar, Associate Member
Florida Institute of Certified Public Accountants
Kentucky Society of Certified Public Accountants
Litigation Support Accountants of Tampa Bay
West Coast Chapter of FICPA, Past President

TEACHER / LECTURER

Matrimonial and Family Law Certification Exam Review Course, "Divorce Taxation and   Accounting Issues, Including Business Valuation", February 1995,1996, 1997, 1998,   1999,2000,2001,2002,2003
Seminar -"Tax Aspects ofDivorce" -1994, 1996 and 2002
Financial Statements in the Courtroom -National Judicial College and The American   Institute of Certified Public Accountants, "Business Valuation", March 24, 2000
Effective Testimony as an Expert in Family Law Cases -West Coast Chapter FICPA,   "What to Expect as an Expert", May 14, 1999
Hillsborough County Bar Association -Family Law Section -"When to Retain, How to   Qualify, Effective Use of a Financial Forensic Expert and Professionalism", March 18,   1999
Matrimonial Trial Advocacy Seminar -The Florida Bar Continuing Legal Education   Committee -"Explanation of Business Appraisals" -Workshop (role playing/mock trial),   August 1998 and 2000
National Business Institute -"Equitable Distribution in Divorce Settlements in Florida:   Valuation, Tax and Other Issues", July 26, 2001
Hillsborough County Bar Association -Family Law Section -"Business Valuation",   September 23,2002
Hillsborough County Bar Association -"Business Valuations in Divorce", November   15,2002
National Business Institute -"Complex Issues in Divorce Cases", June 19,2003
National Business Institute -"Pay the Toll: Tax Issues and Planning", March 16,2004
National Business Institute -"Handling Florida Divorce Cases from Start to Finish",   October 29, 2004
National Business Institute -"Tax Issues in Divorce Settlements", May 19,2005
Florida College of Advanced Judicial Studies -"Giving 'em the Business: Equitable   Distribution", May 24, 2005
National Business Institute -"Successful Financial Settlements for your Divorce Client",   October 9,2006
The Florida Bar -Advanced Matrimonial Trial Advocacy Workshop, "Demonstration:   Direct and Cross Examination of Financial Experts at Final Hearing", August 18,2007
National Business Institute -"Preventing Critical Financial Mistakes During Divorce",   September 7,2007

SPEECHES

Seminar – “Business Valuation – The Basics”, Tampa Bay Kiwanis Club –
   June 4, 1999
Seminar – Hillsborough County Bar Association – Eminent Domain
   Section – “Cap Rate/Cap Rate, Who Has the Right Cap Rate?” –
   March 11, 1999
Member of West Coast Chapter FICPA panel for Channel 10 regarding
   taxes, March 1998
Speech, Family Law Section of Hillsborough County Bar, “Valuing a
   Professional Practice”, March 1998
Presentation to Florida Department of Transportation District VII re Eminent
   Domain Business Damages, February 1997
Seminar – Sanders Realty & Appraisal Corporation – “U.S. Individual
   Income Tax Returns for Sales Agents”, October 1996
Speech – West Coast Chapter FICPA – “Valuation of Professional
   Associates”, 1992

PUBLICATIONS

Family Law Weekly, "Hidden Income Tax Traps of Divorce Agreements", December
  2000
Hillsborough County Family Law Section Newsletter, "Who Gets the Children's Tax   Breaks", October 2000
The Family Law Commentator, "New Law Expands Relief for Taxes Attributable to   Spouses", April 1999
Family Law Section Newsletter, "New Law Expands Relief for Taxes Attributable To   Spouses", October 16, 1998
The Family Law Commentator, "Direct Examination of a Business Valuation Expert For   Professional Corporations", October 1995, co-authored with Robert Persante
The Family Law Commentator, "Cross-Examination ofa Business Valuation Expert For   Professional Corporations", December 1995, co-authored with Robert Persante

CIVIC ACTIVITIES

Carrollwood Kiwanis, Past President
Suncoast Toastmasters Club, Past President

ˆ top of page

---