BIOGRAPHICAL INFORMATION

Education: BBA, The University of Miami (FL), 1963. Required Professional Continuing Education in excess of 50 hours annually, in addition to over 200 class room hours with written exams in Business Valuations, with the AICPA, NACVA, and the ASA, 1997 - 2005.

Professional/Employment Background: Stephen Cohen’s career has spanned the gamut from that of a sole practitioner, to that of a partner in two different international accounting firms; Grant Thornton [Orlando, Atlanta, DC] and Touche Ross (now Deloitte & Touche) [Miami]. Between his partnerships with Grant and Touche, he spent 15 months working for President Carter as a member of the Executive Office of The President staff.

Cohen is an active member of the American Institute of Certified Public Accountants, The Florida Bar - Family Law Division (Associate Member/Committee), and The Institute of Business Appraisers, in addition to his memberships in National Association of Certified Valuation Analysts and American College of Forensic Examiners. He has also taken a 45 hour classroom program to enable him to receive Florida Supreme Court Certification in Family Mediation.

During the past ten years, Cohen has participated in some 125 different litigation assignments for approximately 45 attorneys throughout Florida, and in other parts of the U.S. He has performed a similar number of Business Valuations in 35 different industries, some of which have been outside of the litigation arena. His involvement, at various times, has been that of a consultant and/or expert. Some 35% of his work has been in Civil Litigation, 55% in Marital Dissolutions; the balance split between criminal and wrongful termination cases. At times he has been appointed by Judges to serve as a “Special Master,” to opine on Valuation matters. Cohen has been qualified as an expert in six counties in Florida, and the 11th Federal Middle District (Florida). He has valued numerous types of businesses from large multi-location companies doing more than $250 million in annual revenue, to small mom/pop businesses doing just a few hundred thousand dollars annually. He has also valued single person professional practices to groups as large as ten. His opinions have withstood challenges and have been accepted by numerous Judges, Arbitrators, Mediators and Special Masters. He has been invited to be on the panel of the Florida Judicial College, presenting in programs dealing with Business and Pension Valuations.