His expertise includes financial valuation of businesses and underlying intangible assets, as well as project management on large and complex assignments undertaken for transaction (including IPOs and ESOPs), financing, economic damages, tax (ad valorum, state, federal and international), bankruptcy, fairness, solvency and numerous other purposes.  He consults on acquisition and divestiture deal structuring, enhancing stockholder value and other strategic issues, succession planning and other corporate governance issues and similar management/valuation issues.  He frequently speaks and writes on valuation topics.  He received his BS in Accounting from Valparaiso University and belongs to the Association for Corporate Growth as well as  various other professional and civic organizations.  Ray is a Diplomate of the Amercian Board of Forensic Accounting (DABFA) and a Certified Professional Consultant to Management (CPCM).