Steven L. York, CPA/ABV/CEIV, ASA, CBA, CGMA, is an Executive Vice President of Stern Brothers Valuation Advisors. He is a Licensed Certified Public Accountant and is Accredited in Business Valuation and a Certified Entity and Intangible Valuations by the American Institute of Certified Public Accountants. He has earned the Accredited Senior Appraiser designated in both business valuation and intangible asset valuation, and the Certified Business Appraiser ("CBA") designation. Steve has a B.A. in Accounting and an M.B.A. in Finance. He written several publications including "What Every Valuation Analyst Should Know About Employee Stock Ownership Plans" published by the American Institute of Certified Public Accountants.