MR. PERLMUTTER IS AN EXPERIENCED VALUATION EXPERT WITH AN EXTENSIVE 27-YEAR CAREER AT THE INTERNAL REVENUE SERVICE AS AN ESTATE TAX ATTORNEY, REVENUE AGENT AND VALUATION SPECIALIST. HIS IRS CAREER PROVIDED INVALUABLE EXPOSURE TO COMPLEX VALUATION ISSUES INVOLVING A MULTITUDE OF DIFFERENT ASSETS. MR. PERLMUTTER HOLDS ACTIVE CALIFORNIA LICENSES AS AN ATTORNEY AND CPA, IN ADDITION TO CERTIFICATIONS AS A CERTIFIED VALUATION ANALYST (CVA) AND ACCREDITED BUSINESS APPRAISAL REVIEW (ABAR) FROM THE NATIONAL ASSOCIATION OF CERTIFIED VALUATORS AND ANALYSTS (NACVA). MR. PERLMUTTER HAS WRITTEN IRS VALUATION-RELATED TRAINING MATERIALS, TAUGHT AND MENTORED IRS ATTORNEYS, IS A FREQUENT PRESENTER AT SEMINARS AND OTHER PROFESSIONAL GATHERINGS, AND IS ALSO AN INSTRUCTOR AT UCLA EXTENSION.