Lawrence Tepper: Specializes in the valuation and appraisal of Promissory Notes and Real Estate Notes Nationally.

35 + years of hands-on experience in every faset of the cash-flow and promissory note industry. Appraising all types of notes (performing and non-performing) Nationally. His real estate experience coupled with his law degree from the University of Denver and his certification as a Certified Commercial Investment Member (CCIM)from the National Associations of Realtors gives him a broad overview of the promissory note industry.

Professional services and appraisal reports are provided to Attorneys, CPA's, Estates, Private Note Investors, and Financial Planners.

All Types of Cash Flows and financial instruments are Appraised and Valued.

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Stephen Zamucen's (Zamucen & Curren) areas of concentration include Business Valuation, Forensic Accounting, Economic Damages, Fraud Investigation, Eminent Domain, Goodwill Losses, Alter Ego and Mergers & Acquisitions consulting and testimony. He is a recognized Expert Witness in these areas. Mr. Zamucen received his Bachelor of Arts in Economics from the University of California at Santa Barbara and his Masters of Business Administration with an emphasis in Finance from Santa Clara University. He has achieved the American Institute of CPA's designation and Accredited in Business Valuation (ABV). He is also a Certified Valuation Analyst (CVA), a Certified Fraud Examiner (CFE), a Certified in Financial Forensics (CFF), and a Charter Global Management Accountant (CGMA). Mr. Zamucen has been an instructor for the University of Irvine, Extension Program, California State University Long Beach, Extension Program and numerous Bar and CPA Programs throughout the past 20 years.

Zamucen & Curren CPA's have been court appointed in over 100 cases in the past 20years. The firm has collectively testified over 700 times. Areas of testimony have included:

Business Valuations

Sale/purchase of Business Buy/Sell Agreements Minority Interest Discount Calculations ESOPs Eminent domain

Corporate Liquidations Estate and Gift Taxes Divorces Bankruptcies Valuation of Intangible Assets

Forensic Accounting
Fraud Investigation
Economic Damage Calculations for Businesses and Individuals
Expert Witness Testimony

• Qualified in over 20 State Courts and Federal Courts

Computer Support for Litigation
Goodwill Impairment
Merger and Acquisition Consulting
Corporate "Alter Ego" Analysis and Testimony