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ESOP Fiduciaries and the Asset Management Role of an Institutional Trustee
Fair Market Value and Blockage Discounts: When the Market Doesn’t Give You the Answer
Health Care Reform Impact—Are Hospitals Now Worth More?
Key Considerations in Market-Driven Collaborative Medical Services Arrangements
Health Care System Acquisitions of Medical Practices
The Market Approach-ESOP Employer Stock Valuations During Economic Turmoil
For a detailed curriculum vitae, please contact Charles Wilhoite.
Charles Wilhoite is a managing director with Willamette Management Associates. In addition to his work on all types of valuation engagements for the firm, he is also the leader of our tax-exempt entity and health care services practice.
Charles has performed the following types of valuation assignments: merger and acquisition valuations, post-acquisition purchase price allocations, business and stock valuations, ad valorem property tax valuations, forensic analyses, ESOP feasibility studies and employer stock valuations, and economic damages calculations.
Charles also has particular expertise in the valuation and economic analysis of professional practices, with a heavy concentration in the health care field. He has testified throughout the country with regard to valuation and economic issues across a variety of industries, including a wide variety of health-care-related matters.
Charles has performed business, stock, and intangible asset valuations for clients in the following industries: accounting and consulting, alcoholic and nonalcoholic beverage, apparel, automobile dealerships, automobile parts distribution, banking and finance, construction and contracting, consumer finance, distribution, education, equipment leasing, food service, forest products, health care, insurance, leasing, manufacturing, medical and dental practice, printing, publishing, railroads, retailing, shipping, television broadcasting, textiles, transportation and trucking, and wholesaling.
In addition, Charles has estimated the value and/or remaining useful life for the following types of intangible assets: bank customers-deposit, loan, trust, and credit card; certificates of need; computer software; customer relationships; employment contracts; favorable leases; franchise agreements; going concern; goodwill; medical charts and records; noncompete covenants; patent applications; royalty agreements; trained and assembled workforce; and trademarks, service marks, and trade names.
PREVIOUS EXPERIENCE
Before joining Willamette Management Associates, Charles
was a senior auditor for KPMG, an international
accounting and consulting firm. At KPMG, Charles
specialized in audits in the following industries:
automobile, banking and financial institutions,
government, health care, manufacturing and construction,
lumber, retail, and real estate.
EDUCATION
Bachelor of Science, accounting, Arizona State
University
Bachelor of Science, finance, Arizona State University
PROFESSIONAL DESIGNATIONS/AFFILIATIONS
Certified Public Accountant (CPA)-Oregon State Society
of Certified Public Accountants
Accredited in Business Valuation (ABV)-American
Institute of Certified Public Accountants
Certified in Financial Forensics (CFF)-American
Institute of Certified Public Accountants
Accredited Senior Appraiser (ASA)-American Society of
Appraisers (Business Valuation)
Certified Management Accountant (CMA)-Institute of
Management Accountants
Certified in Financial Management (CFM)-Institute of
Management Accountants
Chartered Global Management Accountant (CGMA)- American
Institute of Certified Public Accountants
Certified Business Appraiser (CBA)-Institute of Business
Appraisers
Certified Valuation Analyst (CVA) -National Association
of Certified Valuation Analysts
Certified Fraud Examiner (CFE) -National Association of
Certified Fraud Examiners
Charles is also a member of the Oregon Society of CPAs, the ESOP Association, and the American Health Lawyers Association. Charles served as the conference chairperson for the American Society of Appraisers 20th Annual Advanced Business Valuation Conference. Charles previously served as member of the AICPA ABV Credential Committee, the AICPA FVS 2013 Conference Planning Committee, and the ASA Health Care Special Interest Group (HSIG) subcommittee.
Charles serves/served on the following boards of directors:
Oregon Health & Science University, Past Chair
Oregon Health & Science University Medical Group
The Portland Business Alliance, Past Chair
The Portland Development Commission, Past Chair
Oregon Children's Foundation-SMART, Past Chair
The Urban League of Portland, Past Chair
Jesuit High School
Portland State University Foundation
The Nature Conservancy, Vice Chair
The Oregon State Bar
Meyer Memorial Trust, Chair
U.S. Bank of Oregon
Federal Reserve Bank Economic Advisory Council - 12th District
Federal Reserve Bank of San Francisco - Portland Branch
Legacy Health
Pacific Source Health Plans
Metal Toad Media