John W. Hayes, ASA

Services of Anchor Planning & Valuations, Ltd.:

1. Business Valuations;
2. Valuation of the equity of closely held businesses;
3. Valuation of Intangible Assets;
4. Valuation of Intellectual Property;
5. Financial Consultants;
6. Business Appraisals;
7. Forensic Accounting;
8. Fraud Investigations;
9. Expert Testimony;
10.Investigative Acct.
11.Economic Damages;
12.Lost Profit Analysis;
13.Business Brokerage;
14.Merger and Acquisition Services.

Experience of John W. Hayes:

1.Certified in Business Valuation;

2.Certified in Forensic Accounting;

3.Certified Public Accountant;

4.Over 20 years of business valuation experience.

Markets Served:

1. Commercial;

2. Industrial;

3. Service Companies;

4. Professional Practices

Reasons for Appraisals:

1 Litigation;
2. Divorce;
3. Shareholder Disputes;
4. Estate and Gift Taxes;
5. Family Limited Partnerships (FLP'S);
6. Employee Stock Ownership Plans (ESOP);
7. Feasibility Studies for (ESOP'S;
8. Incentive Stock Options;
9. Fairness & Solvency Opinions;
10.Licensing Fees and Royalty Rate Studies;
11.Buying and Selling of a Business;
12.Purchase Price Allocations;
13.SFAS 141, SFAS 142 and SFAS 157.

Pricing Information:

Hourly rate and fixed fees are available. Fair and Reasonable Pricing for most budgets.

Credentials of John W. Hayes:

1. Accredited in Business Valuation (ABV) designation by the AICPA
2. American Society of Appraisers (ASA)
3. National Association of Certified Valuation Analysts (CVA)
4. Fellow of the American Board of Forensic Accounting (CrFA);
5. Certified Public Accountant (Illinois);
6. Diplomate of the American College of Forensic Examiners
7. (Certified in Homeland Security – Level V);
8. Health Care Financial Management Association (HFMA).

Partial List of Industries Served by Anchor Planning & Valuations, Ltd.:

1. Medical, dental,legal, accounting and other types of professional practices;

2. Hospitals and nursing homes;

3. Medical and dental laboratories;

4. Auto and truck dealerships; insurance companies and agencies;

5. Banks and other financial institutions;

6. Internet and other technology companies;

7. Manufacturing; merchandising, and service businesses.

Mr. Hayes has directed and prepared business appraisals for the purposes of financial accounting, tax reporting, financing, strategic decision making and litigation support. The context of this work has included mergers and acquisitions, purchase price allocations, bankruptcy, estate and gift tax planning, family limited partnerships, incentive stock options, conversion to a Subchapter S Corporation, employee stock ownership plans, buy sell agreements, divorce, damage calculations, lost profits analysis, shareholder disputes and other types of litigation support. He has been qualified as an expert witness in several state courts.

Other services provided by Mr. Hayes in addition to valuations include corporate finance, fairness opinions, solvency opinions, purchase price allocations, goodwill impairment studies, SFAS 141, SFAS 142 and SFAS 157 work, due diligence, and feasibility studies. He also prepares studies on licensing fees and royalty rates for technology, entertainment, consumer products and other types of intellectual property. Finally, he has prepared valuations of patents, proprietary technology, computer software, trademarks, copyrights, customer lists, favorable lease contracts, non-compete agreements and other types of intangible assets.

Mr. Hayes has valued a wide range of businesses, including medical, dental, legal, accounting and other professional practices, hospitals and nursing homes, medical and dental laboratories, auto and truck dealerships, insurance companies and agencies, banks and other financial institutions, internet and other technology companies, manufacturing, merchandising, and service businesses.

Contact Information:

John W. Hayes
Managing Director
Anchor Planning & Valuations, Ltd.
1010 Jorie Blvd.
Suite 380
Oak Brook, Illinois 60523

Telephone (630) 573-7654
Toll Free (800) 898-3048
Cell      (630) 670-7654
Fax       (630) 573-9930

e-mail anchorjwh@cs.com