Chris E. Best,
CPA/ABV, ASA, MCBA, ABAR Mr. Best is a Certified Public Accountant and retains the Accredited in Business Valuation (ABV), Accredited enior Appraiser (ASA), Master Certified Business Appraiser (MCBA), and Accredited in Business Appraisal Review (ABAR) credentials.
Chris is a nationally recognized presenter and speaker on business valuation topics, having presented for The Institute of Business Appraisers, the National Association of Certified Valuation Analysts, The ESOP Association, the National Center for Employee Ownership, and the Society of Financial Service Professionals.
Chris is an active member of The ESOP Association, the American Institute of Certified Public Accountants, the Nebraska Society of Certified Public Accountants, the American Society of Appraisers, The Institute of Business Appraisers, the National Center for Empolyee Ownership, and the Society of Financial Service Professionals.
Ms. Badman began her employment with Legal Economic Evaluations in December 2006. Prior to 2006, Ms. Badman was employed at a major corporation where she was responsible for sales and commissions; review and implementation of benefits for employees who anticipated retirement; and processing employees for retirement through the payroll system.
Ms. Badman has currently been focusing on determining the present value of defined benefit pension plans for equitable distribution. Ms. Badman has worked with all types of plans, including qualified plans that fall under the rules and regulations of the Employee Retirement Income Security Act (ERISA); state and local government plans; the Military Retirement System, both the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS); and the Railroad Retirement System.
Ms. Badman has testified before the court as an expert witness regarding issues of valuing and dividing defined pension benefits in excess of ten times since 2007.
Ms. Badman has an Associate of Science Degree from Yuba College.