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| Mr. Varga has assisted in the determination of the value of closely held securities and intangible assets of companies in many industries for a variety of purposes, including estate and gift taxes, income taxes, fairness opinions, sale, merger, stock purchase plans and buy-sell agreements. In support of the foregoing, he has assisted in the preparation of documented valuation analyses for presentation to management, directors and stockholders of client companies, as well as to attorneys, accountants and bank trust representatives. Mr. Varga conducts Management Plannings ongoing proprietary study of fixed-rate preferred securities. Professional Experience
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