S.G. Brooke Tucker

Mergers and Acquisitions Experience
Mr. Tucker has provided financial advisory and consulting services in over 100 M&A and private placement transactions since 1990. He is highly experienced in the placement of senior debt, mezzanine, and equity financing in support of transactions.

Business Valuation Experience
Mr. Tucker has managed over 400 valuation engagements since 1995, including business valuations for business acquisition and divestiture, estate and gift tax planning, ESOPs, complex estate freezes, buy-sell agreements and litigation matters.

Professional Background
Mr. Tucker has 30 years of financial experience, including asset-based lending, business valuation, debt restructuring, debt and equity placements, venture capital and financial and transaction advisory in mergers and acquisitions. At American Express TBS Mr. Tucker was a member of the National Business Valuation Committee and was the Business Valuation Practice Leader for the Baltimore/Washington offices.

Mr. Tucker was the founder of the Corporate Finance (1990), Banking Services (1992) and Business Valuation (1995) Practice Groups for Walpert, Smullian & Blumenthal, P.A. (predecessor to American Express) in the Baltimore offices. He has been called upon to provide expert witness testimony in financial and business valuation matters.

Professional Designations and Associations
Accredited Member, American Society of Appraisers
Maryland Chapter, Association for Corporate Growth
Baltimore Estate Planning Council

Prior Employment

American Express Tax and Business Services 1997-2004
Walpert, Smullian & Blumenthal, P.A. 1990-1997
Signet Banking Corporation 1986-1990
Union Trust Company 1980-1986
Commercial Credit Business Loans 1977-1980
First Pennsylvania Bank 1974-1977

Education
Bachelor of Business Administration - Roanoke College (1974)
Certified Financial Planner (1990-1994)
American Society of Appraisers Foundation Courses BV201-204 and USPAP

Publications/Presentations
Growth Through Acquisitions – February 2006
Management Buy-Outs – Financing the Sale – January 2006
Differences Between Strategic and Financial Buyers – December 2005
What Every CEO Needs To Know About ESOP Financing June 2005
Mezzanine Financing – Versatile Debt and Equity – March 2005
Medical Paractice Valuation Metrics – National Association for Ambulatory Care
Corporate Finance – Mergers and Acquisitions University of Baltimore Merrick School of Business 1999-2004
Wealth Strategies: Personal and Business Financial Planning Home Health Conference 2002 and 2003
Corporate Financial Strategy Quarterly Newsletter
Mergers, Acquisitions, and ESOPs July 2003
Home Health: A Consolidating Industry April 2003
Valuing Auto Dealerships March 2003
Valuation Metrics in Today’s Economy October 2002
Selling in Today’s Turbulent Environment December 2002
Mezzanine Financing II July 2002
12 Step Method February 2002