MARK A. DAYMAN, CPA/ABV, CVA
3525 Piedmont Rd
7 Piedmont Center - Suite 300
Atlanta, Georgia 30305
D:678-461-0775 C:678-662-6478
PROFESSIONAL EXPERIENCE
2001 – current
Principal, CapVal, LLC (and Dayman Valuation Assoc., LLC), Atlanta, GA, an equity member and officer of American Business Appraisers (ABA), and Managing Director of affiliate The McLean Group Investment Bankers (TMG). CapVal, in concert with the ABA and TMG, furnishes services in the fields of business appraisal, appraisal of intangible and other assets, merger and acquisition consulting, strategic planning, exit strategy, debt restructuring, business insolvency, and bankruptcy. Its litigation support services include appraisal, forensic and financial analysis services for use in matrimonial, business disputes and commercial damages, dissenting shareholder claims, personal injury claims, eminent domain, and employment law. Mark’s areas of concentration include: business appraisal specialties for estate and gift planning and execution, exit strategy, value enhancement, buy/sell agreement transactions, FAS 141, 142 & 144 reporting, and ESOPs; investment banking, capital formation, and M&A; and litigation support services including matrimonial, personal and commercial damages, dissenting shareholder claims, eminent domain, and employment law.
Mark also has 30 years of experience in hotel, resort and F&B industry services including market & economic studies, appraisals, M&A, profit and value enhancement, strategic planning, and cost segregation, as well as operations.
2000 – 2006
Senior Vice President – Finance and CFO, US Franchise Systems, Inc., Atlanta, Georgia, a division of Global Hyatt Corporation. Chief financial officer responsible for planning and reporting for the $100 million franchise division of Hyatt that included Hawthorn Suites, Microtel Inns, Best Inns, and AmeriSuites. His duties also included management of the division’s hotel equity fund, including hotel pool development, operations, and liquidation.
1991 – 2000
Managing Shareholder, Dayman Lurie & Goldsbury, PC, CPAs and Business Advisors, Burlington, Vermont, an affiliate of BDO Seidman LP. Consulting shareholder specializing in economic and market studies; business appraisals and valuation; litigation support services; property repositioning; profit enhancement; capital formation; and troubled debt restructuring. Additional expertise in audits. Industry expertise in manufacturing; hospitality & leisure time; real estate; construction; health care; manufacturing; biomedical; and high tech.
1990-1991
Shareholder, Urbach Kahn & Werlin, PC, Burlington, Vermont. Primary client responsibility on audit and consulting engagements in the travel industry; manufacturing; construction; health care; and service industries. Consulting expertise included valuation and litigation support across a broad range of industries, as well as market and economic studies for hotels and resorts.
1976-1991
Partner-in-charge of Vermont Practices, Smith Batchelder & Rugg, CPAs and Consultants, Burlington, Vermont. Head of the Vermont practice offices for this New England Regional CPA and consulting firm. Additionally, the firm’s Director of Real Estate & Hospitality Industry Services, as well as and audit and consulting partner. Consulting specialties in valuation and litigation support across a broad range of industries, as well as market and economic studies for hotels and resorts.
PROFESSIONAL STANDING & ASSOCIATIONS
Licenses
Certified Public Accountant licensed in Vermont and Georgia
Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants
Certified Valuation Analyst (CVA) accredited by the National Association of Certified Valuation Analysts
Series 62 and 63 Securities Licenses
Associations
American Institute of Certified Public Accountants
Vermont Society of Certified Public Accountants
Georgia Society of Certified Public Accountants (GSCPAs)
Member of the Appraisal and Litigation Support Committee of the GSCPAs
National Association of Certified Valuation Analysts (NACVA)
Member of the Annual Conference Planning Committee of the NACVAs
Institute of Business Appraisers
Association for Corporate Growth (Atlanta Chapter)
Southeast Franchise Forum, Board of Directors
Kiwanis Club of Alpharetta, President
Litigation Qualified expert witness in Federal Court, US Bankruptcy Court, and various state courts.
ARTICLES AND SPEAKING ENGAGEMENTS
Articles
Limited Liability Companies Offer Economic and Tax Advantages for Business, published in the Vermont Business Magazine, 1997.
Let the Marital Attorney Beware – Get the Facts on the Marital Estate and Income, The Vermont Bar journal & Law directory, December 1995.
Accounting Errors in Valuation, The Examiner, published by the National Association of Valuation Analysts, 1999.
It’s Not Value That Counts – It’s Price, M&A Market Update, published by the McLean Group LLC, McLean, VA, March 2008.
Speaking
The Realities and Misconceptions of Business Valuations, Vermont Bar Association 1996 Annual Meeting, Killington, Vermont, and September 20, 1996.
Valuation of Assets & Enterprises in Bankruptcy, Rutland Vermont, September 17, 1998.
Enhancing Business Value, as part of Planning and Repositioning Your Business for Sale or Transfer, Stowe, Vermont, November 17, 1998.
Structured Settlements, Vermont Trial lawyers Association CLE, Burlington, Vermont, its 1999 Annual Meeting.
Calculating Damages in Employment Discrimination Litigation, Vermont Trial lawyers Association CLE, Burlington, Vermont, September 10, 1999.
Improve Your Bottom line: Put Some Pep in Your Property; and Alternatives to Hotel Development & Management: Timeshare, Assisted Living Facilities, Condominium Hotels & Corporate Housing, Asian American Hotel Owners Association Annual Conference and Trade Show, January 5-7, 2000, Las Vegas, Nevada.
Applying and Reconciling Values from the Three Approaches, Southeast Chapter of the Institute of Business Appraisers SECIBA 2004 Annual Conference, September 17-18, 2004, Atlanta, Georgia.
Update on Fair Valuations under FAS 141, Georgia Society of CPAs Valuation Luncheon Series, May 17, 2006, Atlanta, Georgia.
What’s It Really Worth? – The Sell-Side Approach to M&A and Business Valuation, October 19, 2006, The Buckhead Club, Atlanta, Georgia.
Leaving Business Well: What Wealth Managers Should Know About the Next 10 Years, AG Edwards & Sons broker conference, January 4, 2007, Atlanta, Georgia.
Leaving Franchising Well: Exit Strategy for Franchisors and Their Franchisees, Southeast Franchise Forum breakfast conference March 13, 2007, Atlanta, Georgia.
So You Think It Might Be Time to Sell. . . , Vermont Society of CPAs Fall 2007 Industry Conference, October 5, 2007, Burlington, VT.
Working Through the BV Standards Maze, National Association of Certified Valuation Analysts and The Consultants’ Training Institute, October 12, 2007, November 29, 2007, and December 15, 2007, in Atlanta, GA, Hartford, CT, and Ft Lauderdale, FL, respectively.
Advising the Family Business Where Value Matters, National Association of Certified Valuation Analysts and The Consultants’ Training Institute, December 13-14, 2007, in Ft Lauderdale, FL.
Using Exit Strategy as an Insurance Consulting Tool, John Hancock regional semi-annual meeting, Atlanta, February 4, 2008.
When Value Just Doesn’t Count, Georgia Society of CPAs Appraisal Committee Lunch ‘n Learn, Atlanta, February 14, 2008.
EDUCATION
B.A., University of Vermont, Burlington, Vermont. 1973.
Mark A. Dayman, CPA/ABV, CVA