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ALEXANDER F. RUD►EN, ASA
<br />Accredited Senior Appraiser
<br />Certified General Real Property Appraiser
<br />Business and Intangible Asset Valuer
<br />PROFESSIONAL QUALIFICATIONS
<br />For over forty-nine years Mr. Ruden has worked in the areas of corporate finance,
<br />mergers/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 andior 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; federal
<br />and/or state income tax compliance and/or planning; financing or refinancing,, leasing,
<br />sale/leaseback or syndication; fixed asset control and information systems; insurancedamage
<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 the
<br />appraisal/valuation of business enterprises, specific intangible assets, land; land improvements,
<br />buildings and structures, machinery and equipment, furniture and fixtures, electronic data
<br />processing equipment, office equipment, heavy equipment, rolling stock, inventory, and so forth.
<br />He has served as account manager during the installation and/or restructuring / migration of
<br />numerous 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 Son (son being hisAther), Industrial
<br />Appraisal, Marshall and Stevens, American Appraisal, Valuation Research, and. Arthur D. Little
<br />Valuation.. He has a working knowledge in the disciplines of accounting, appraising, engineering,
<br />finance, taxation, and organizational psychology.
<br />EDUCATION
<br />Mechanical and Electrical Engineering: Villanova University (2 years)
<br />Electronics/Radar Training/Technieian: ground control and search, U.S.M.0 (3 years)
<br />Bachelor of Arts — Accounting;: Rutgers University,. finance managerial accounting emphasis
<br />Graduate School of Business Administration: Rutgers University (75°lo course work completed)
<br />Appraisal Courses: American Society of Appraisers, Appraisal Institute,
<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
<br />LICENSING
<br />Georgia Certified General Real Estate Appraiser, No. 00 680 (1996)
<br />-105-
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