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Ms. Claiborne, a Licensed Certified Public Accountant and Accredited Senior Appraiser, has been associated with Chaffe & Associates, Inc. since 1987. She specializes in business valuations of companies, partnerships and limited liability companies primarily for estate and gift taxes and Employee Stock Ownership Plans (ESOPs) and shareholder transactions and restructuring. Within the company, she oversees the research and financial analysis operations. Ms. Claiborne is Accredited in Business Valuations ("ABV") by the AICPA and is an Accredited Senior Appraiser ("ASA") by the American Society of Appraisers. While earning her B.S. in Accounting from Trinity University in San Antonio, Texas, she was a presidential scholar, the Douglas Entrepreneur Award winner and a member of academic honor societies. A Sord Scholar and member of the Beta Gamma Sigma honor society at the Graduate School of Business at the University of Texas in Austin, she earned an M.B.A. with a concentration in Finance. Ms. Claiborne is an active member in numerous professional organizations including Regional Governor of the Board of Governors of the American Society of Appraisers, Past President of The New Orleans Chapter of the American Society of Appraisers and past Chair of the Tax Committee of the New Orleans Chapter of The Society of Louisiana Certified Public Accountants. She is frequently requested to address groups of Certified Public Accountants and others on the topic of business valuations. In addition, she has been called as an expert witness in commercial litigation cases. | 