Michael M. Beeghley

Michael M. Beeghicy is a Manager in the Valuation Services Group in Atlanta, Georgia, of Ernst & Young LLP, an international Big Six accounting and consulting firm. He has over five years experience in performing valuations for a variety of industries, including manufacturing, financial services, health care, and distribution, which involved such assignments as: mergers and acquisitions, gifl and estate tax plan:mng, fairness opinions, Employee Stock Ownership Plans, intangible assets and litigation services. Prior to this, he was a Stnioi Associate at Coopers & Lybr and, LIL?, and a Financial Analyst at Mercer Capital Management, Inc. Mr. Beeghicy is a member of the American Society of Appraisers, the Association for Investment Management and Research, and the Atlanta Society of Financial Analysts. In addition, he has taught courses for the AIC PA. He received a BBA degree in Marketing from the University of Georgia and an MBA degree, with a concentration in Finance, from Mississippi State University.