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Hogue Business Valuations LLC is run by Ray Hogue, President and Accredited Senior Appraiser. The following is a summary of the professional qualifications of Ray Hogue:Raymond G. Hogue has performed appraisals of privately held businesses (C corporations, S corporations and partnerships) on a full-time basis since 1982. Prior to 1982 Mr. Hogue served as accounting manager for a contract software development company. Over his valuation career Mr. Hogue has performed business appraisals for privately held com­panies over a broad range of industries with sales ranging from $1 million to $250 million. Mr. Hogue has prepared valuations for a variety of purposes including buy-sell agreements, ESOP, profit sharing, and 401(k), estate and gift tax, marital dissolution, and stock option issuance. Secur­ities valued by Mr. Hogue include common stock, pre­ferred stock, convertible debt, and partnership interests. Mr. Hogue has also provided consulting to parties involved in the sale/purchase of businesses and has prepared fairness opinions. Mr. Hogue received a B.S. degree in finance from San Jose State University in 1980 and was chosen as that year's outstanding graduate of the SJSU School of Business. Mr. Hogue is a member of the American Society of Appraisers, from which he has earned the designation of Accredited Senior Appraiser in the discipline of Business Valuation, and is the President of the Vermont/New Hampshire chapter. Mr. Hogue is a past President and Director of the Business Valua­tion Roundtable of San Francisco, a nonprofit organization dedicated to providing its members ongoing education in the field of business appraisal. Finally, Mr. Hogue is a member of the National Center for Employee Ownership.