Getting Up to Speed on ESOPs: What Surety Professionals Need to Know

Elaine Ervin, CPA, Partner, Moss Adams LLP has been in public accounting since 1986. She is the firm-wide leader of the Construction, Real Estate, Professional Service Firms and Hospitality Industry Groups.  She specializes in providing accounting and business advisory services to closely-held businesses, with a particular focus on clients in the construction and real estate industry. Ms. Ervin participates in all phases of audit and review engagements including planning, compliance testing, supervision, and report preparation for clients. She has an extensive background in relation to bonding and banking issues as they relate to financial performance and she is active in the CFMA, the AGC, a member of ULI, and is the President of the AGC Education Foundation.

Wayne D. Fjeld, CFA, ASA is Senior Manager with Moss Adams Advisory Services. He provides a range of valuation services for operating companies, family limited partnerships and limited liability companies, with a special emphasis on ESOPs. He received his B.Comm from the University of Victoria, B.C.  He is an Accredited Senior Appraiser (ASA) in business valuations from the American Society of Appraisers and is past president of the Seattle Chapter. Mr. Fjeld has written articles on the subject of valuations and has lectured on valuation and financial analysis to professional groups.