MICHAEL J. KAZEN, MAI
President and Managing Director
Education
BSBA, With Honors, University of Florida (Business Administration, Real Estate)
MA, With High Honors, University of Florida (Real Estate and Urban Planning)
Professional History
Vice President - General Manager, Real Estate Services, Arthur D. Little Valuation, Inc., Los Angeles, California
Vice President, Landauer Associates, Inc., West Palm Beach, Florida
Vice President - Account Officer, BA Appraisals, Inc. (Bank of America), Miami, Florida
Senior Staff Appraiser, Florida Department of Transportation, Fort Lauderdale, Florida
Professional Experience
Mr. Kazen's real estate appraisal and consulting background involves not only the more traditional forms of real property such as industrial, office, retail, and apartment projects, but also such specialty properties as power plant sites, refinery sites, railroad corridors and maintenance facilities, communication and utility corridors, resort hotel and convention facilities, health spa resorts, golf and tennis resorts, mobile home parks, and residential subdivisions. Assignments involve the valuation of small and large scale real estate holdings for corporations, lending institutions, attorneys, estates, and regulatory agencies. Additionally, he has provided testimony for the prevailing side in court, tax appeal hearings, rent control hearings, and before the IRS.
Professional Affiliations
MAI: Appraisal Institute, Member No. 7580
Experience Review Committee
Candidate Field Verification Committee
Demonstration Report Data Verification Committee
Examination Proctor
Certified General Real Estate Appraiser No. AG004231 (State of California)
State-Certified General Real Estate Appraiser, No. RZ180 (State of Florida)
Real Estate Broker, No. 0167236 (State of Florida)
Companies Served (Sample of organizations served during Mr. Kazen's career)
Advanced Micro Devices
Amgen
BancBoston Real Estate Capital
Bank of America
Bank One
BMW of North America
Berkshire Hathaway/BNSF Railway Company
Catellus Development Corporation
Chevron
Cineplex Odeon Corporation
Citicorp Venture Capital, Ltd.
Embassy Suites, Inc.
Equitable Life Assurance Society
ExxonMobil
Federal Deposit Insurance Corporation (F.D.I.C.)
Federal Savings & Loan Insurance Corp. (F.S.L.I.C.)
Hang Ten Corporation
Hilton Hotels
Host Marriott Corporation
Hyatt Hotels
J.C. Penney
Kellogg’s Corporation
KPMG Peat Marwick, LLP
Los Angeles Community College District
Masco Corporation
McKenna Long & Aldridge LLP
MCI Telecommunications
Merrill Lynch Realty
Metropolitan Life Insurance Company
Morgan Stanley Realty
Pillsbury Winthrop Shaw Pittman LLP
Prudential Life Insurance
PwC (fka PriceWaterhouseCoopers)
Redken Laboratories
Residence Inn Company
Resolution Trust Corporation (R.T.C.)
Robinsons-May Department Stores (Macy’s)
Sherwin Williams
Union Pacific Railroad Company
University of California at Los Angeles
United States Department of Defense
United States Department of the Navy
United States Environmental Protection Agency
United States Small Business Administration (SBA)
Walmart
Wells Fargo Bank
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JOHN TENFELDER
Director, Financial Valuations
Education
M.B.A. Finance/Accounting, UCLA; Los Angeles, California
B.S. - Petroleum Engineering, University of Missouri at Rolla
B.S. - Engineering Management, University of Missouri at Rolla
Professional History
Director, Duff & Phelps, Standard & Poor’s, PricewaterhouseCoopers
Vice President, Arthur D. Little and Arthur D. Little Valuation
Offshore Production Engineering Manager, Phillips Petroleum
Petroleum Engineering Manager, Southern California Gas
Drilling, Production and Reservoir Engineer, Chevron
(Colorado, Alaska, California, Saudi Arabia, Texas)
Professional Experience
John spent a decade working as an upstream oil and gas operations engineer and engineering manager before he acquired an MBA. As a valuation consultant for the last thirty-three years, he has completed assignments valuing hundreds of billions of dollars worth of tangible and intangible assets for property tax, income tax, and financial reporting purposes.
Professional Affiliations
Retired Professional Petroleum Engineer, California # PE13351335
Chartered Financial Analyst Level 3, Society of Petroleum Engineers
Expert Witness
Texas Railroad Commission, U.S. Bankruptcy Court,
Wyoming and California Boards of Equalization
Companies Served (Sample of organizations served during Mr. Tenfelder's career)
Duke International
Powergen
LG&E Energy
E.ON
NRG
Entergy
PPL Corp
PNM
CalPine
Dynegy
Reliant Energy
Mirant
Southern Co.
International Power
PSEG
Exelon
British Energy
Exxon Mobil
Shell
British Petroleum
ARCO
Amoco
Sohio
Occidental
Texaco
Amerada Hess
AGIP
Leor
Breitburn
Falcon Gas Storage
Cook Inlet
Hunting
Noble Energy
Pacific Rubiales
E.On Ruhrgas
Torch Energy
Schlumberger
Halliburton
Dresser
Expro Group
Noble Drilling
Powerwell
Prime
Vetco
Flowserve
Cooper-Cameron
Baker-Hughes
Smith International
EOG Ressources
GATX
Union Tank Car
Sherwin Williams
Precision Castparts
Best Buy
3M
Supervalue
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JON S. EPPERSON
Director, Cost Segregation
Education
Coursework: Construction Engineering Technology, California State Polytechnic University, Pomona
A.S.: Construction Engineering Technology- Los Angeles Pierce College
A.A.: Architecture Technology- Los Angeles Pierce College
Professional History
Senior Manager, Construction Services, Arthur Consulting Group
Professional Experience
Mr. Epperson is a licensed General Contractor for the State of California. He has more than twenty years of professional experience preparing cost segregation studies of new and existing construction. His depreciation analyses have significantly reduced taxes for industrial, retail, office and medical clients, as well as apartments, auto dealerships, broadcast facilities, data centers, petroleum refineries, and high-tech manufacturing facilities.
Mr. Epperson has significant expertise relating to construction, engineering and architectural services. Construction studies have involved planning, budgeting, cost control and completion revisions. He has successfully defended his cost segregations with the IRS, as well as testified in Court proceedings. Mr. Epperson has developed proprietary software for direct costing of property units and allocation of indirect components. His comprehensive understanding of what constitutes a structural component versus tangible property is key to creating significant tax savings for his clients.
Professional Affiliations
Contractors State License Board (CSLB) California, License #662866
Companies Served (Sample of organizations served during Mr. Epperson's career)
Advanced Micro Devices
Amgen
American Honda Motor Company, Inc.
Apple
Bally’s
Belk Stores Services, Inc.
BMW of North America
Brocade Communications Systems, Inc.
Caesars World, Inc.
California Pizza Kitchen
Chrysler Corporation
Circus Circus Enterprises, Inc.
CMS Energy Company
Dow Corning Corporation
Equinix, Inc.
Four Seasons Hotels
Golden Nugget
Hard Rock Hotel & Casino
Hilton Hotel Corporation
Inserra Supermarkets, Inc.
J.C. Penney Company, Inc.
Landry’s, Inc.
May Department Stores Company
Mercedes-Benz of North America
Nordstrom, Inc.
Pacific Theaters
Polo Ralph Lauren
Radio Shack Corporation
Safeway, Inc.
Saker ShopRites, Inc.
SGL Automotive Carbon Fibers
Sherwin-Williams Company
Sunstone Diamond, LLC
Tenet Healthcare
The Capital Group Companies, Inc.
The Cheesecake Factory Restaurants Inc.
Toyota Motor Sales USA, Inc.
Valspar Corporation
Vons Companies, Inc.
Walgreens
Wal-Mart Stores, Inc.
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(818) 735-4995