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<br />ALEXANDER F. RUDEN, ASA a''d111s.
<br />Accredited Senior Appraiser
<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 />tangible and/or intangible assets.
<br />Services have been completed for the purposes of acquisition accounting, Ad Valorem taxation;
<br />allocation of sale or purchase; bankruptcy; construction cost segregation; debt and/or equity
<br />restructuring; eminent domain; equitable dissolution; estate matters; fair value accounting;
<br />federal and/or state income tax compliance and/or planning; financing or refinancing, leasing,
<br />sale / leaseback or syndication; fixed asset control and information systems; insurance damage
<br />disputes, placement or proof of loss; purchase or sale of assets.
<br />Mr. Ruden either directly prepared, supervised, and/or contracted for these services relating to
<br />the appraisal / valuation of business enterprises, specific intangible assets, land, land
<br />improvements, 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. He has served as account manager during the installation and/or
<br />restructuring / migration of numerous accounting, insurance, and taxation fixed asset systems.
<br />Prior to founding Southeast Appraisal in 1988, during his business career Mr. Ruden was
<br />employed as an appraiser and as an account executive by A. Frank Ruden and Son (son being his
<br />father), Industrial Appraisal, Marshall and Stevens, American Appraisal, Valuation Research,
<br />and Arthur D. Little Valuation. He has a working knowledge in the disciplines of accounting,
<br />appraising, engineering, finance, taxation, and organizational psychology.
<br />EDUCATION
<br />Mechanical and Electrical Engineering: Villanova University (2 years)
<br />Electronics/Radar Training/Technician. Ground Control / Search: U.S.M.0 (3 years)
<br />Bachelor of Arts — Accounting: Rutgers University
<br />Graduate School of Business Administration: Rutgers University (75% course work completed)
<br />Appraisal Courses: American Society of Appraisers, Appraisal Institute, McKissock,
<br />and the Institute of Business Appraisers
<br />PROFESSIONAL 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 Management (ARM), Initial Certification 2008, Accreditation #3961
<br />LICENSING
<br />Georgia Certified General Real Estate Appraiser, Liccnse #003680 (1996)
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