JOHN D. GLENN
Biography
Mr. Glenn, President and Managing Director of The Mentor Group, has extensive experience with the accounting, tax, and financial aspects of business valuations, acquisitions and real estate appraisals. A nationally recognized expert in gift and estate taxes and all types of merger & acquisition valuation services. He frequently speaks on these and other technical valuation issues.
He has assisted clients in nearly every type of business valuation and real estate appraisal from fairness opinions and solvency letters to investment values. Engagements have included discounting studies for minority interests held in FLPs, LLCs, and undivided fractional interests held in real estate. Other valuations involve restricted stock studies, key man discount analyses, bulk sale discounts, allocation of purchase price, divestiture, stock/partnership capital interests, tax-free exchanges, public offerings, ESOP, recapitalizations, litigation support, eminent domain, goodwill, and others.
Mr. Glenn's experitise in the area of gift and estate taxes includes the following:
*Valuations for First to Die (non-taxable) and Second to Die (Taxable) Estates in the following areas:
*Businesses of all sizes and types
*Commercial Real Estate, including complex vacant land appraisals and major improved properties, Hotel/Motels, office buildings, shopping centers, entertainment centers, retail, multifamily dwellings, etc.
*Valuation of Minority Interestes in corporations, FLPs, LLCs, etc opening to discounts for the lack of control, marketability, key mass discounts, bulk sale discounts, blockage discounts, discounting promissory notes
*Valuation of Tenant-in-Common (TICs) ...
*Gift Tax issues in all of the above
Mr. Glenn's expertise in the area of Merger & Acquisition and Financial Valuation Services include the following:
*Vlauation of all types of intangible Assets/Intellectual Property
*ASC 718 (Also known as SFAS 123 (r) - Stock Option Valuations
*ASC 820 (Also known as SFAS 157 - Fair Value Measurements
*ASC 805 (Also known as SFAS 141 - (r) - Allocation of Purchase Price
*ASC 350 (Also known as SFAS 142 - Goodwill Impairment Studies
*ASC 360 (Also known as SFAS 144 - Impairment of long lived Assets
*IRC 409 (a) - Valuation of Common Stock for the issuance of Options for Compensation
*Fairness and Solvency Opinions
*Life Insurance Valuations
*Litigation Support
*Expert Witness Testimony
Prior to joining The Mentor Group, Inc., Mr. Glenn had numerous years of experience as a Vice President of two national appraisal firms, Arthur D. Little Valuation, Inc. and Marshall & Stevens. He was also the Director of Valuation Services at Touche Ross. Prior to focusing on the valuation industry, Mr. Glenn had been Chief Operating Officer with a large Los Angeles based real estate company. He also spent many years in the banking industry with Bank of America, Union Bank, and Imperial Bank.
Education
BA, Boston University
BA, Psychology/History, The University of Redlands
Professional Affiliations
Institute of Property Taxation
Association for Corporate Growth
Member of various Board of Realtors
Desert Estate Planning Council
National Association of Corporate Real Estate Executives
Inland Empire Economic Partnership
Lead speaker at numerous seminars on allocation of purchase price and business enterprise/intangible asset valuations
Guest Speaker to 200 Business Leaders of Japanese companies in Tokyo, Japan on the subject of valuing Intellectual Properties
