CURRICULUM VITAE

JACK MARMER, C.A., C.G.A., C.F.E. (Retired)

ACADEMIC AND PROFESSIONAL QUALIFICATIONS

• Chartered Accountant
  The Institute of Chartered Accountants of Ontario
  1957
• Certified General Accountant
  Certified General Accountants Association of Ontario
  1961
• Member of The Professional Conduct Committee
  Institute of Chartered Accountants of Ontario
  1990/1991
• Arbitration and Mediation Course
  Arbitration and Mediation Institute of Canada Inc.
  1990
• Member of The Arbitration and Mediation
  Institute of Canada Inc.
  1990
• Certified Fraud Examiner
  Association of Certified Fraud Examiners
  1993

EXPERIENCE

• 1999 to date
  Founder and Retired Partner of Marmer Penner Inc. and Marmer Penner, Chartered Accountants
• 1982 to 1999
  Partner, Marmer Penner, Chartered Accountants
• 1978 to 1999
  President, Marmer Penner Inc. - a firm providing a wide range of litigation support, forensic accounting, quantification of damages, and valuation services.
• 1977 to 1978
  Consultant providing litigation support services.
• 1958 to 1977 Commenced practice of Chartered Accountant as a sole practitioner on January 1, 1958. Retired from the practice of public accounting from the firm then known as Marmer, Mandelbaum, Landau and Rosenberg, Chartered Accountants in 1977.

LECTURES, PUBLIC APPEARANCES AND PUBLISHED MATERIALS

1997 - Lectured to the Professional Development Consortium "The Art and Science of Business Valuation"

1994 - Co-produced "The Family Law Tax Calculator" with Michael S. Penner, BBA, CA, CBV, ASA, CFE, annually since 1982.

1994 - Article for Money & Family Law - "Sartori v. Sartori - A Valuator's Perspective" (February 1994)

1994 - Co-authored article for CA Magazine, "When Experts Fail".

1993 - Guest speaker at Workshop of the Canadian Institute of Chartered Business Valuators on the topic "The Business Valuator's Role in Family Matters - An Overview by Jack Marmer".

1992 - Guest speaker at meeting of the Canadian Bar Association-Ontario, Trusts & Estates Section, on the topic "Family Law Update".

1991 - Article for Money & Family Law - "Will Fairness Upset Certainty in the FLA?"

1990 - Article for Money & Family Law - "Valuation in the Post-Heon Era".

1989 - Article for Money & Family Law - "Heon v. Heon: A Valuator's Perspective".

1988 - Article for CA Magazine, April issue, "Divvying Up Matrimonial Assets".

1987 - Author of a paper titled "Valuation of Registered Retirement Savings Plans" published in the Canadian Family Law Quarterly by Carswell Legal Publications.

1987 - Lecture for the Estate Planning Council for Metropolitan Toronto on "Valuations and the Family Law Act, 1986".

1986 - Lecture for The Canadian Institute of Professional Development as part of their programme of The New Family Law Act and The New Divorce Act titled "Opting out of Net Family Property: Business Considerations".

1986 - Lecture for the Appraisal Institute of Canada at their April 1986 meeting on "Real Estate and other Issues raised by the Family Law Act, 1986".

1986 - Author of a paper titled "Computation of Net Family Property under the Family Law Act, 1986" published in the Canadian Family Law Quarterly by Carswell Legal Publications.

1986 - Lecture for the Thunder Bay Law Association, Continuing Legal Education on "Net Family Property - Valuations - Pensions - How do I know what it's worth?".

1985 - Lecture on Financial Evidence and Valuations in Family Law for the Continuing Legal Education Department, Law Society of Upper Canada in London, Ontario.

1984 - Contributor to the book titled "Family Law, 1983-84" published by Carswell Legal Publications for The Law Society of Upper Canada, Bar Admission Course materials.

1983-1984 - Contributor to the material for the Bar Admission Course on Interim Support Demonstration Exercise.

1983 - Lecture to The Canadian Bar Association on the subject of Understanding and Assessing Financial Statements as part of their programme in Family Law. "What is Whose and Who Pays What".

1983 - Lecture to The Law Society of Upper Canada, Continuing Legal Education on the use of structured settlements in matrimonial matters.

1982 - Lecture to The Canadian Bar Association on the subject of reading financial information provided in matrimonial matters.

1981 - Financial Post - Three part series on the financial impact of divorce on an entrepreneur.

1979 - 1981 - Author and co-author with Clifford Nelson, LL.B. of a newsletter titled "The Family Law Finance Report".

1980 - Lecture to the Canadian Association of Business Valuators at their annual meeting.