Jeffrey Miller

Jeffrey R. Miller, ASA, CEA

Professional Background Mr. Miller is Director of Valuation Services in the Southfield, Michigan office of Maynards Industries USA Appraisals LLC.

Mr. Miller is responsible for managing machinery and equipment valuation projects. He has been involved in and managed tangible asset valuations throughout the world for many Global 4000 corporations, prominent financial institutions, law firms and private equity firms. Tangible asset valuation projects have included machinery and equipment analyses for financing and secured lending transactions, sale/leaseback transactions, loan and lease portfolio acquisitions, valuations for financial and tax reporting including purchase price allocations for mergers and acquisitions, and due diligence support. He has also provided expert witness testimony in the United States Bankruptcy Court.

Professional Experience 2014-Present Maynards Industries, Director of Valuation Services 2003-2014 GoIndustry-DoveBid, Senior Manager 2001-2003 DoveBid Valuation Services, Manager 2000-2001 DoveBid Valuation Services, Senior Associate 1993-2000 Norman Levy Associates, Senior Associate

Education Central Michigan University – Mt. Pleasant, MI (B.S. Finance & Economics) National Uniform Standards of Professional Appraisal Practice (USPAP) (Currently in compliance) ME201 - Introduction to Machinery & Equipment Valuation Course (ASA) ME202 - M & E Valuation – Methodology Course (ASA) ME203 - M & E Valuation – Advanced Topics & Studies Course (ASA) ME204 - M & E Valuation - Advanced Topics Report Writing Course (ASA) Certification – ASA, Advanced Education in Healthcare Valuation Program * Mr. Miller is in compliance with the mandatory reaccreditation requirements of the American Society of Appraisers (ASA) * Mr. Miller is in compliance with the mandatory reaccreditation requirements of the Associate of Machinery & Equipment Appraisers (AMEA)

Accreditations Accredited Senior Appraiser (ASA), American Society of Appraisers Certified Equipment Appraiser (CEA), AMEA

Professional Affiliations ASA – American Society of Appraisers AMEA – Association of Machinery & Equipment Appraisers CFA – Commercial Finance Association TMA – Turnaround Management Association