Nancy J. Matheny, CPA/ABV, ASANANCY J. MATHENY, CPA/ABV, ASA

PRESENT POSITION:Ms. Nancy J. Matheny is a Senior Valuation Consultant of the St. Louis area office of Klaris, Thomson & Schroeder, Inc.

PROFESSIONAL AFFILIATIONS: Ms. Matheny is an Accredited Senior Appraiser (ASA) in the valuation of businesses and business intangible assets by the American Society of Appraisers. Ms. Matheny is also a Certified Public Accountant (CPA).

EXPERIENCE: Actively engaged in the appraisal and financial consulting profession since 1987, her experience covers a wide range of business valuations for acquisitions, allocation of purchase price, estate and gift taxes, liquidations, ESOPs, and solvency and fairness opinions. Ms. Matheny also specializes in litigation support with extensive court testimony experience.

EMPLOYMENT: Before joining Klaris, Thomson & Schroeder, Inc., Ms. Matheny was a Principal for the accounting firm Brown Smith Wallace, L.L.C. Her primary responsibility was the project management of financial consulting assignments. These assignments included the valuation of enterprise equity and invested capital, for various purposes including litigation support purposes. Prior to her employment at Brown Smith Wallace, L.L.C. Ms. Matheny was a Dean of the Division of Management at Lindenwood University and a Director of Operations. Ms. Matheny continues as an Adjunct Instructor at Lindenwood University. Prior to her association at Lindenwood University, Ms. Matheny was a co-partner of OCS Profiles, Inc. where she performed financial services, including business valuations, and merger and acquisitions consulting.

EDUCATION: Ms. Matheny attended Lindenwood University and received an M.B.A. degree.