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ALEXANDER F. RUDEN, ASA <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/ acquisitions, <br /> income and/or property taxation, insurance placement / proof of loss, cost segregation analysis, and <br /> fixed asset accounting matters relating to the appraisal/valuation of 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; federal <br /> and/or state income tax compliance and/or planning; financing or refinancing, leasing, sale / leaseback <br /> or syndication; fixed asset control and information systems; insurance damage disputes, placement or <br /> 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 processing <br /> equipment, office equipment,heavy equipment,rolling stock,inventory,and so forth. He has served as <br /> account manager during the installation and/or restructuring I migration of numerous accounting, <br /> insurance,and taxation fixed asset systems. <br /> Prior to founding Southeast Appraisal in 1988, during his business career Mr. Ruden was employed as <br /> an appraiser and as an account executive by A. Frank Ruden (his grandfather) and Son (son being his <br /> father), Industrial Appraisal, Marshall and Stevens, American Appraisal, Valuation Research, and <br /> Arthur D. Little Valuation. He has a working knowledge in the disciplines of accounting, appraising, <br /> engineering,finance,taxation,and organizational psychology. <br /> EDUCATION <br /> Mechanical and Electrical Engineering: Villanova University(2 years) <br /> Electronics/Radar Training/Technician,Ground Control I 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 0961), American Society of Appraisers, Machinery & Technical <br /> Services (M&TS), Basic Industry, Initial Accreditation 1970, Reaccredited to 2028, Appraisal Review <br /> and Management(ARM). Initial Certification 2008,Reaccredited to 2028 <br /> LICENSING <br /> Georgia Certified General Real Estate Appraiser,License#003680(1996 initially. licensed to 9/30/23) <br /> - 117- <br />