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PRESENT POSITION: Mr. Luke A. Waller is a Senior Valuation Consultant in the St. Louis area office of Klaris, Thomson & Schroeder, Inc.

PROFESSIONAL AFFILIATIONS: Mr. Waller is an Accredited Senior Appraiser (ASA) in the valuation of businesses by the American Society of Appraisers. He is a past president of the St. Louis Chapter of the American Society of Appraisers.

EXPERIENCE: Active in the appraisal profession since 1996, Mr. Waller has prepared valuations for sale/purchase, divorce, ESOPs, SBA financing, gift & estate taxes, corporate planning, and due diligence studies.  Mr. Waller’s experience has also included valuing a variety of entities in the healthcare sector (hospitals, multiple physician groups, independent physicians, and management service organizations).

EMPLOYMENT: Before joining Klaris, Thomson & Schroeder, Inc., Mr. Waller was a valuation consultant specializing in business valuation for a small St. Louis valuation company.  Before his association with the local valuation company, Mr. Waller was previously involved in business valuation and financial analysis for Health Capital Consultants, LLC (a privately held firm primarily engaged in merger, acquisition, and integrative services).

TEACHING: Mr. Waller has on several occasions been a discussion leader for Health Care Industry & Medical Practice Valuation offered by the American Institute of Certified Public Accountants (AICPA).  In addition, Mr. Waller was an adjunct instructor at Lindenwood University in St. Charles, Missouri, where he taught financial accounting, managerial accounting, and principles of finance for 10 years.

EDUCATION: Mr. Waller holds an MBA, with a concentration in finance, from Saint Louis University.  He received a B.B.A. in accounting from the University of Missouri at St. Louis.

Mr. Waller has attended several appraisal courses and seminars conducted by the American Society of Appraisers and the Institute of Business Appraisers.

ARTICLES PUBLISHED AND QUOTATIONS: Mr. Waller has published the following articles: LNC Resource, January 2005, “What is Your Practice Worth?” and LNC Resource, April 2005, “Family Businesses And The Need For Strategic Planning.”  In addition, Mr. Waller has also been quoted in the March 3, 2006 edition of Medical Economics in an article titled “How To Value Your Practice.”