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ALEXANDER F. RUDEN, ASA
<br />Accredited Senior Appraisej-
<br />Certified General Real Property Appraiser
<br />Business and Intangible Asset Valuer
<br />PROFESSIONAL QUALIFICATIONS
<br />For over fifty years Mr. Ruden has worked in the areas of corporate finance, mergers,
<br />acquisitions, income and/or property taxation, insurance placement / proof of loss, cost
<br />segregation analysis., and fixed asset accounting matters relating to the appraisal / valuation of
<br />tan-ible and/or intanolble assets.
<br />Services have been completed for the purposes of acquisition accounting, Ad Valorem taxatioll'.
<br />allocation of sale or purchase, bankruptcy; construction cost scorcoation; debt and/or equity
<br />I tn t:�
<br />restructuring, eminent domain- equitable dissolution: estate matters: I'dir value accounting:
<br />federal and/or state income tax compliance and/or planning; financing or refinancing, leasing,
<br />ng,
<br />sale / leaseback or sYndication-, fixed asset control and information systems, insurance damage
<br />disputes, placement or proof ol.'loss; purchase or sale off assets.
<br />Mr. Ruden either directly prepared, supervised, and/or contracted for these services relating to
<br />the appraisal / VaWati011 of business enterprises, specific intangible assets, land, land
<br />unprovernents, buildings and structures, machinery and equipment, furniture and fixtures,
<br />electronic data processing equipment, office equipment, .heavy equipment, rolling stock,
<br />inventory. and so forth. fie has served as account manager during the installation and/or
<br />restructuring / migration ofn11111crous accounting, insurance, and taxation fixed asset systems.
<br />Prior to founding Southeast Appraisal, during his business career Mr. Ruden. was employed as an
<br />appraiser and as an account executive by A. Frank Ruden and Soil (son being his father),
<br />Industrial Appraisal, Marshall and Stevens, AmericanAppraisal, Valuation Research, and Arthur
<br />D. Little Valuation. He has a workino knowledge in the disciplines of accounting, appraising,
<br />sing,
<br />engineering, finance, taxation, and organizational psychology.
<br />EDUCATION
<br />Mechanical and I"'lectrical I-.noineenng: Villanova University (2 years)
<br />Electronics/Radar Trainingf1'echnician: U.S.N'LC (3 years) -
<br />Bachelor ol.'arts — Accounting: Rutners University
<br />Graduate School of.Business Administration: Rutgers University (75% course work completed).
<br />Appraisal Courses: American Society of Appraisers, Appraisal Institute,
<br />and the Institute, of Business Appraisers
<br />PROFESSIONAI,.. AFFILIATIONS
<br />Accredited Senior Appraiser (ASA), American Society of'Appraisers, Machinery & Technical
<br />Services (M&TS). Basic Industry. Initial Certification 1970, Recent Recertification 2018,
<br />Appraisal Review and Manafernent (ARM).
<br />Z7 Initial CertiFication 2008
<br />LICENSING
<br />Georgia Certified General Real Estate Appraiser, No. 003680 (.1996)
<br />-107-
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