Michael Orman, FASA, IFAC, IFAS (Moderator)
Senior Manager – Appraisal Review
ARVEST Bank

Michael Orman, FASA, IFAC, IFAS, is the senior manager – appraisal review at ARVEST Bank, a community-based financial institution. He has over 40 years of experience in the field and holds the Fellow Accredited Senior Appraiser (ASA) and both IFAC and IFAS credentials. Mr. Orman has served as the National President of NAIFA and held numerous leadership roles within ASA, including Real Property Discipline Governor, Chair of the Real Property-NAIFA Discipline Committee, Trustee of the NAIFA Education Trust, and President of the ASA Memphis Chapter. He has received multiple awards for his volunteer work, including Real Property Educator of the Year. As an extensive real property educator and presenter, Mr. Orman is also an AQB Certified USPAP Instructor by The Appraisal Foundation.

J. Mark Penny, FASA
Managing Director
Hempstead & Co, Inc.

J. Mark Penny, FASA is the managing director of Hempstead & Co, Inc., a financial consulting firm specializing in valuation services, fairness opinions, and economic damages analysis. He has been an accredited member of ASA for nearly 40 years and holds Fellow Accredited Senior Appraiser, Appraisal Review and Management, and Intangible Assets designations. Mr. Penny has held numerous leadership roles, including serving as the International President of the ASA, Chair of the Appraisal Review & Management Discipline Committee, Director of the ASA Educational Foundation, and President of the ASA Philadelphia Chapter. He is a qualified expert witness, having testified in New Jersey, New York, Pennsylvania, Delaware, and Florida. Additionally, he has lectured on business valuation for the National Center for Employee Ownership and various estate planning groups. Mr. Penny earned a B.A. in Economics from the University of Pennsylvania and an MBA with a concentration in Finance from Temple University.

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John Levitske, ASA
Partner
HKA

John Levitske, ASA, is a Partner at HKA, a leading global consultancy in risk mitigation, dispute resolution, expert witness, and litigation support. Mr. Levitske has over 35 years of experience in business valuation, forensic accounting, and commercial damages. He is a Certified Public Accountant, Chartered Financial Analyst, and Accredited Senior Appraiser in Business Valuation, holding several additional certifications in valuation, forensics, and insolvency analysis. His expert witness work includes jury and bench trials, mediations, and arbitrations (including ICC, LCIA, SCC, UNCITRAL, AAA, JAMS, FINRA, and ad hoc) in the US and internationally. He has acted as an expert in multi-billion-dollar disputes and served as a neutral arbitrator and an independent advisor to mediators. He is an adjunct faculty member at Benedictine University, Goodwin College of Business. John is a former member of the Standing Committee on Audit of the American Bar Association (ABA); past national president of the Forensic Expert Witness Association; co-chair of the ABA Business Law Section’s Investigation, Enforcement & White Collar Business & Corporate Litigation Subcommittee; and past chair of the Section’s Dispute Resolution Committee. He has authored numerous chapters for ABA publications and lectures on his areas of expertise to various professional groups.

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Ryan Kinahan, ASA
Managing Director
RK Valuation Advisory LLC

Ryan Kinahan, ASA, is the managing director of RK Valuation Advisory LLC., He is a CPA certified by the Virginia Board of Accountancy and an Accredited Senior Appraiser designated by the ASA specializing in tangible fixed assets. Mr. Kinahan was elected to the ASA Board of Governors after serving as an officer of the Machinery and Technical Specialties Committee, where he most recently held the position of Treasurer. He contributed to and was a reviewer for the 4th edition of Valuing Machinery and Equipment: The Fundamentals of Appraising Machinery and Technical Assets. Mr. Kinahan has served as an expert witness, provided courtroom and deposition testimony, and performed litigation consulting, including work for a Fortune 100 company. He holds a B.S. degree in Finance and International Business and has completed full immersion coursework in Spanish at the Universidad del Pacífico in Lima, Perú.

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Charles Rosoff, ASA, MRICS
President
Appraisal Services Associates

Charles Rosoff, ASA, MRICS, is the president of Appraisal Services Associates, specializing in forensic valuations of Fine Art, Antiques, Decorative Arts, and residential and office contents. An experienced appraiser since 1984, he is an Accredited Senior Appraiser from the ASA and a Member of the Royal Institute of Chartered Surveyors. He has held significant roles within ASA, including Discipline Governor on the International Board of Governors and President of the New York Chapter. He has also been the Legal Issues Editor of the ASA's Personal Property Journal. Mr. Rosoff teaches at ALI-ABA and the Association of the Bar of the City of New York and has taught USPAP and personal property valuation at various universities. He has also taught Appraisal Research Methods at New York University and served as an expert witness. Currently, he edits annual supplements to Valuation Strategies in Divorce and Valuing Specific Assets in Divorce. Mr. Rosoff holds a B.A. in History of Art from the University of Michigan, trained at Sotheby’s London, and completed the Certificate program in Appraisal Studies at New York University. He has also worked for Christie’s New York.

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Louis Bonato, ASA, IFA
Appraiser Review Officer
Sturdy Savings Bank

Louis Bonato, ASA, IFA, is an Appraiser Review Officer at Sturdy Savings Bank, where he has served for over 25 years. A designated member of ASA since 2018, Louis has been actively involved in ASA leadership. His roles have included NAIFA Officer, Trustee for the NAIFA Education Trust, Member-At-Large for the Real Property-NAIFA Discipline Committee, and member of the Real Property NAIFA Nominating and Awards Subcommittee. Additionally, he served as National President of ASA-NAIFA in 2016 and held chapter officer positions for the ASA-NAIFA New Jersey Atlantic-Cape South Chapter, including Chapter Treasurer and Chapter Secretary. Louis has been a dedicated valuation professional since 1986, specializing in real estate appraising for mortgage financing, land acquisition, foreclosures, estate planning, easements, divorce, tax appeals, and asset determination. He has reviewed residential and commercial appraisal reports since 1997, bringing a wealth of expertise and experience to his role at Sturdy Savings Bank.