Charles Wilhoite

Biography

Charles has performed the following types of assignments: ad valorem property tax valuations, business and stock valuations, economic damages calculations, employee stock ownership plan (“ESOP”) feasibility studies and employer stock valuations, forensic accounting analyses, gift and estate tax valuations, high-wealth marital dissolution property division, merger and acquisition valuations, and post-acquisition purchase price allocations.

Charles has testified throughout the country regarding economic damages, gift and estate tax and income tax-related issues, and valuation issues across a wide range of industries. He has particular expertise in the valuation and economic analysis of companies operating in the construction, financial, forest products, manufacturing, professional and medical service, retail, and technology industries.

Charles has estimated the value and/or remaining useful life of the following types of intangible assets: bank customers (credit card, deposit, loan, and trust), 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, trade names, trademarks and service marks, and trained and assembled workforce.

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, forest products, government, health care, manufacturing and construction, real estate, and retail.

Education

• Bachelor of Science, accounting, Arizona State University
• Bachelor of Science, finance, Arizona State University

Professional Affiliations

• Certified Public Accountant (“CPA”)—Oregon State Society of Certified Public Accountants
• Accredited in Business Valuation (“ABV”)—American Institute of Certified Public Accountants (“AICPA”)
• Certified in Financial Forensics (“CFF”)—AICPA
• 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”)—AICPA
• Certified Business Appraiser (“CBA”)—National Association of Certified Valuators and Analysts
• Certified Valuation Analyst (“CVA”)—National Association of Certified Valuators and Analysts
• Certified Fraud Examiner (“CFE”)—Association of Certified Fraud Examiners

Charles is also a member of the Oregon Society of CPAs, the ESOP Association, the American Health Law Association, and the National Association of Corporate Directors. Charles served as the conference chairperson for the American Society of Appraisers 20th Annual Advanced Business Valuation Conference. Charles currently serves as a member of the AICPA ABV Credentialing Committee, and previously served on the AICPA FVS 2013 Conference Planning Committee and the American Society of Appraisers Health Care Special Interest Group subcommittee.

Charles serves/served on the following boards of directors:

• Oregon Health & Science University, Past Chair
• Oregon Health & Science University Medical Group
• The Portland Metropolitan Chamber, 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, Past Chair
• The Oregon State Bar
• Meyer Memorial Trust, Past Chair
• U.S. Bank of Oregon
• Federal Reserve Bank Economic Advisory Council – 12th District
• Federal Reserve Bank of San Francisco – Portland Branch, Past Chair
• Legacy Health, Chair
• PacificSource Health Plans
• Metal Toad Media
• 4G Clinical
• Oregon Housing Stability Council
• NW Natural Holdings/NW Natural (NWN:NYSE)
• National Association of Corporate Directors—NW Chapter
• Oregon Investment Council
• Jensen Quality Growth Fund (JNYX:Nasdaq)
• W. Lease Lewis Company and Subsidiaries