USPAP, Why?

Howard A. Lewis is the former National Program Manager of the Engineering and Valuation Programs at the IRS, where he served for over 32 years. He also served as the Executive Director of the Institute of Business Appraisers and ISBA. He is currently a Director of ISBA and a consultant with alliantgroup, a Houston company specializing in R&D tax credits for federal and state tax purposes.

Howard has eight children and, at the latest count, 14 grandchildren. He and his wife live in Hollywood, Florida, with their dog, Sheela.

John R. Harris holds a certified general appraisal license in several states and has over 40 years of appraisal experience. He holds a Master of Business Administration degree and has owned several successful businesses. He has operated both nationally and internationally in appraisal and brokerage and has been a member of the World Trade Center having performed appraisal and consulting services for the Mexican and Venezuelan governments in Central and South America. He has also served as a consultant for large U.S. entities, including Ford Motor Company, General Motors, General Electric, International Dairy Queen, Pizza Hut Corporation, Boeing, Cessna Aircraft, Federal Deposit Insurance Corporation (FDIC), and the U.S. Small Business Administration.

Currently, Mr. Harris teaches appraisal technique in Business, Real Estate, and Machinery/Equipment for several national organizations. He serves nationally as an arbitrator in business disputes for the American Arbitration Association, New York City. He is a member and contributing guest speaker to the International Business Brokers Association (IBBA), the California Association of Business Brokers (CABB), and the Institute of Certified Business Counselors (ICBC). As a member of ICBC, he is one of only a few individuals to hold the MCBC designation indicating Master Certified Business Counselor.

John Harris was the Director of the NEBB Institute. As the Director, he trained over 1,000 appraisers in 45 states, Australia, Africa, Canada, Ireland, Norway, Puerto Rico, Saudi Arabia, and Singapore.

Christopher Rials holds several designations in the appraisal industry, including the nationally recognized BCA, Business Certified Appraiser designation by the International Society of Business Appraisers (ISBA) and the MCMEA, Master Certified Machinery and Equipment Appraiser designation by the NEBB Institute as well as serving as its current Director. Chris works regularly for trusted advisors including Attorney's, CPA's, Business Brokers, Financial Professionals, and banks, among others. He puts strong emphasis on ethical guidelines and knowledge of U.S.P.A.P. (Uniform Standards of Professional Appraisal Practice).