QUALIFICATIONS

QUALIFICATIONS
OF
HOWARD JACKSON, MAI, ASA, CHAIRMAN

I

EXPERIENCE
Howard F. Jackson Jr. is a descendant of a 4-generation Jackson real estate and appraisal family. His great-grandfather was the first real estate appraiser in the family circa 1890.

6/15/67 - Howard's Graduation at LaSalle Military Academy. His Grandmother, Anne Longworth Jackson, is the lady on the right. Howard's father, Howard Sr. is on the left. He "officially" started his career as an appraiser at Associated Appraisers, 3 days later. His grandmother, Anne Longworth Jackson, the first licensed woman real estate broker in New York, who suddenly took over the family real estate appraisal business ( Joseph Jackson, Inc.) with the sudden passing of Howard's grandfather circa 1939. Howard Jackson began appraising as an apprentice at 8 years old by assisting his father, Howard, Sr. while he was doing appraisals. This included measuring and describing buildings, data collection and analysis, photographing property, map reading and field work.
He began his appraisal career formally in 1967 ( just a few days after graduating from LaSalle Military Academy) at Associated Appraisers whose major assignment was the reassessment of the Town of Islip consisting of 96,000 parcels. He has been appraising all types of real property around the United States subsequent to the reassessment assignment. These properties include all forms of commercial and residential properties (1-4 family), shopping centers, nursing homes, office buildings, apartment buildings, hospitals, hotels, industrial buildings, banks and land projects. In addition to appraisal assignments, he has prepared other reports for clients as feasibility analysis, environmental damage valuation, highest and best use determination, economic analysis, market forecast, asset management, property acquisition and disposition and debt placement.

PROFESSIONAL

DESIGNATIONS He holds the following designations: MAI, SRPA, ASA, and is a New York State Licensed commercial real estate appraiser as well as real estate broker.
He is an honor graduate of LaSalle Military Academy and a graduate of Long Island University majoring in business and economics.

EXPERT WITNESS TESTIMONY
He has qualified as a real estate appraiser expert witness in various supreme courts since 1972. This includes bench and jury trials in both Federal and State Courts. The subjects of these proceedings typically are tax certiorari, condemnation, matrimonial and equitable distribution, legal and architectural malpractice, land use, environmental damage valuation, bankruptcy and other forms of litigation. He was the lead appraisal expert witness in the largest real estate securities fraud case called Madison Plaza, a large group of buildings in New York City. His most recent court cases were on December 2005, a jury trial in State Court, Suffolk County, in May 2006, a bench trial in State Court, Manhattan, in August 2008 a bench trial in Nassau County Supreme Court and in October 2008 a jury trial in Supreme Court in Manhattan.

AUTHORSHIP
Howard Jackson has written five books:   "Key Writings in Real Estate©"(1981) "Real Estate Values and You©" (1986) and "Understanding Real Estate Values for Successful Investing©" (1987) and " The Real Estate Appraiser and The Law©" (2001) www.upublish.com/books/jackson-h.htm and“The Secrets of Power Politicking©(2000) www.upublish.com/books/jackson.htm. These books are also available at Borders , Amazon.com etc. Additionally, he has written many articles and monograms published both nationally and locally. A representative sample of these are: 1. How To Determine If A Property Is Overassessed©®™, 2. The Realities of Rent Control©®™, 3. How Tax Rates and Equalization Rates Affect Real Estate Values©®™ , 4. Rules of Thumb for Investing In Real Estate ©®™, 5. The Ten Commandments of Investing in Real Estate©®™, 6. What is the Market in Market Value? ©®™, 7. The A-B-C’s of Mortgages©®™, 8. How Millionaires are Made in Real Estate©®™, 9. Internal Rate of Return©®™, 10. How a Property can Have Different Market Values Simultaneously ©®™. 11. Environmentally Impaired Real Estate – From Stigma to Saving the Deal ©®™ 12. How to Compare Two Residential Appraisals on the Same Property©®™ 13. How to Compare Two Commercial Appraisals on The Same Property©®™ 14. Evaluating Real Estate Asset Performance©®™. 15. What is the difference between microcomputers, minicomputers and mainframe computers ©®™. He prepares The Howard Jackson Real Estate Market Forecast©®™ on a semi-annual basis. This forecast is widely subscribed to by banks, financial institutions, Wall Street investment companies, real estate appraisers, brokers, developers, law firms and the general public. Additionally, there will be periodic commentary and analysis on major issues effecting the real estate market, the economy and public policy. He had also co-published the Environmental Damage Valuation Newsletter.©®™. He has also published extensively in the computer field. Please see below.

He has also published Howard Jackson's Annual Real Estate Market Forecast ©®™   for the past 22 consecutive years in a row.

KEY NOTE
ASSIGNMENTS
Some of these assignments begin with large scale reassessment projects including the Town of Islip in 1967 consisting of 96,000 parcels of land. Other keynote assignments include a 500,000 + square foot office building in Los Angeles, major hotel properties and large scale subdivisions. He has also been retained as an expert witness for plaintiff in the largest real estate limited partnership fraud case and has been retained by defendant in a large environmental damage claim against a large oil company as well as by plaintiffs in major cases. He has also appraised unique properties and situations such as timber farms, liquor manufacturing and distributing facilities, NIKE missile sites, aircraft testing sites and research laboratory facilities. He has been retained as exclusive advisor to Reckson Associates Realty Corp., an REIT In their $20,000,000 +/- acquisition of the first mortgage position on Garden City Plaza, a 400,000 square foot office building located on the westerly edge of Roosevelt Field, Garden City, L.I., New York. He has testified in front of the Blue Ribbon Commission on the reassessment of Nassau County. His largest appraisal assignment concerned an equitable distribution case involving two hotels in New York City. The appraised amount was in excess of $110,000,00.

Property Types Appraised 1-4 Family Homes, Small Mixed Use Properties, Retail, Industrial, Office, Hotel, Motel, Vacant Land and Large Investment Grade Properties.

COMPUTER EXPERTISE
The above picture is Howard giving a live computer demonstration of his new real estate appraisal software on the Hewlett Packard Series 3000 computer. The audience is the real estate and tax assessor division of a large, local county on Long Island.

He has been a pioneer in developing computer programs for the industry for the past 30 years and has written programs for handheld calculators, PC's and minicomputers.

Howard's first real estate appraisal program written on punch cards for the main frame computer in the 1970's. That is when computer programs were a few hundred lines long. You never saw a computer screen. You would type your cards, hand them through a window to a computer operator. If the program functioned correctly, later in the day you would get your punch cards back wrapped by the output of your program on a computer printout. Today, the graphical, analytical types of programs are 100,000's of thousands of lines long. Imagine trying to use punch cards today! Please note the actual size of the punch card was about 7-1/2 inch wide by 3- 1/4 inch.

He wrote a comprehensive software application called "The Real Estate Appraisal Data Management System (TM) 1981 which revolutionized data management and computer technique applications in the field. It received acclaim in a June 9, 1982 newsletter by the Society of Real Estate Appraisers which said "...appeared to be the most futuristic minded and to have the most complete and advanced computer system of anyone at the seminar.". He has also written modules and templates for the PC. These are incorporated and used by popular programs such as 123, Quatropro, Wordperfect, O2, PROJECT, ARGUS, Excel, Microsoft Word, Frontpage, DBASE and other popular programs. He also has expertise in Web sites and the INTERNET. On 9/5/1985 he was a workshop discussion leader for The Conference Board in their unique hands-on conference " Using Micro-Computers for Executive Leverage". On 11/6/1981 he participated in the Fifth Colloquium on Real Estate Models and Computer Applications sponsored by the Center for Professional Education, College of Business Administration, Georgia State University. The presentation focused on specific aspects of "The Real Estate Appraisal Data Management System ©®™" and illustrated capabilities of financial analysis models designed for the Hewlett Packard System.

The Real Estate Appraisal Data Management System ©®™, the complete real estate appraisal, related software programs and the educational seminar and computer demonstrations at Hewlett Packard facilities. Following is the original announcement brochure sent in 1981.

Historical photographs of Howard's computer seminars and the detailed software demonstrations to real estate appraisers, brokers, attorneys and other interested parties. The one below is at Hewlett Packard facilities in New York City.

Howard making sure seminar arrangements at Hewlett Packard are in order for the first major computer seminar and demonstration in 1981. This is at Hewlett Packard's New York City office.

Howard is teaching the "Ellwood" theory to appraisers using his new computer software as the demonstration platform at Hewlett Packard offices in Denver, Colorado in June of 1981. Notice what Howard's computer assistant, Jason, is typing is being mirrored to all the student's terminals at their desks.

Below: A follow up computer brochure articulating the computer seminar and software demonstrations at Hewlett Packard facilities.

ABOVE: An example of literary material highlighting his computer software developments. Also photographs of Howard doing computer demonstrations and speeches to other appraisers around the United States.

BELOW: Literary material ( circa 1985 ) highlighting Howard Jackson's commitment to the continued development, refinement and adaptation of his real estate computer software to the real estate profession as well as related professions going forward.

A pictorial representation of the initial computer screen on Howard's Computer Software for the real estate appraisal and related industries circa 1985/1986 which ran on the Hewlett Package Series 3000 and various personal computers just starting to come into prominence at that time.

New Software Development

Small Commercial Income Property Real Estate Appraisal Computer Program   – For Tax Certiorari Appraisals and other Litigation ©®™ by Howard Jackson, MAI

Tax Certiorari - Small Income Property Appraisal Program: This is designed to prepare a Uniform Standards of Professional Appraisal Practice (USPAP) conforming "trial" appraisal for the small income producing property for real estate tax certiorari proceedings. It meets with judiciary standards. With Howard Jackson's patented and copyrighted computer algorithms and inter-program routines, the amount of time it takes the appraiser to cull through, coordinate, computer, assemble, print and or deliver the appraisal is drastically reduced and thus the time and cost saved and be translated to the client in terms of reduced appraisal fees.

Small Commercial Income Property Real Estate Appraisal Computer Program   – For Conventional Appraisal Purposes ©®™ by Howard Jackson, MAI

Small Income Property Appraisal Program: This is designed to prepare a Uniform Standards of Professional Appraisal Practice (USPAP) conforming appraisal for the small income producing property. With Howard Jackson's patented and copyrighted computer algorithms and inter-program routines, the amount of time it takes the appraiser to cull through, coordinate, computer, assemble, print and or deliver the appraisal is drastically reduced and thus the time and cost saved and be translated to the client in terms of reduced appraisal fees.
Howard Jackson's Past Computer Writings ( articles), Seminars, Modules, Speeches - a compilation of titles
Following represents a compilation of titles taken from historical records, speech notes and files over the years since 1978. Some have subsequently been merged into other writings, publications. Should time, resources allow, systematically, these will be reconstituted, as best as possible, and then placed on the internet. There is no time schedule set for this at this moment.
Since 1980, he had given seminars, speeches, modules regarding the following computer subjects.

1.      Fundamentals of Computer Science and Programming

2.      General and Advanced Computer Programming Techniques- in BASIC, COBOL, FORTRAN, SPL, C++, JAVA, MACHINE LANGUAGE

3.      Computer Modeling Applications and Techniques

4.      Futuristic Computer Applications

5.      Artificial Intelligence – Basic To Advanced Concepts and Applications

6.      Hand Held Financial Calculators: Basic and Advanced Techniques and Programs

7.      Basic Math for Real Estate and Computer Applications

8.      Data Linking Technology: From Micros to Mainframes

9.      Data Bases: Structures, Theories and Information Sharing Techniques for Appraisers, Attorneys and Economists

10. Forms Design and Data Capture: Basic and Advanced Concepts and Techniques

11. Remote Data Sensing and Acquisition for real estate, economic, scientific and military applications

12. Word Processing Techniques

13. Computer Sabotage – The Unending Wave of Computer Problems, Diseases, Viruses – What They Are, How to Stop Them, Why you can never be 100% sure they aren't effecting you in some way. Incredible examples will be presented.

14. Data Linking – The Basics to Advanced Concepts and Techniques

15. Artificial Intelligence: Can It Replace The Appraiser, Judge, Lawyer, Jury. Other possible replacements also discussed.

16. Advanced Real Estate, Business and Scientific Applications

17. How To Write Computer Programs For Applications Such As: Income Approach to Value, Sales Approach to Value, Cost Approach to Value, Tax Certiorari, J-51 Analysis, Lease vs. Buy, Equity Yield, Internal Rate of Return, Graphical Analysis, Discounted Cash Flow, Photography, Remote Data Acquisition. The source codes, data structures and data acquisition from forms will be demonstrated.

18. Voice Recognition

19. Basic and Advance Statistical Applications

20. How To Talk To The Computer. How To Ask The Computer The Right Questions To Get The Right Answers

21. Artificial Intelligence: Using a Natural Language Front End Processor to Interface With The Computer, Programs, Data To Create A Finished, Re-Useable, Constantly Refined Computer Program To Solve Any Problem You Define.

22. Data Storage Management: From Remote Databases, Database Designing, Access, Security, Dissemination, To Creating The Right Data Base Queries To Generate Timely, Accurate and Relevant Reports

23. Database Management Systems – From Basics to Current, Cutting Edge Technology. What Do The Experts Know? What Don’t They Know?

24. Computer Forecast in 1980 – What Will Computer Technology and Applications Be in 1990?

25. Computer Forecast in 1990 – What Will Computer Technology and Applications Be in 2000?

26. Computer Forecast in 2000 – What Will Computer Technology and Applications Be in 2010?

27. What is the Value of Property In Outer Space? A Discussion and Simulation Engaging Computer Technology, Remote Data Sensing and Acquisition, Real Estate Appraisal Techniques, Economic Modeling Interfaces To Forecast The Value of Real Estate In Outer Space. A Detailed, Open Discussion Will Be Encouraged To Highlight The Extreme, Possible Economic, Social and Military Advantages Will Be Highlighted.

PUBLIC SPEAKING

He is approved as a lecturer by the New York State Department of Licensing to teach real estate courses for license recertification as well as continuing legal education courses. His courses and lectures are also accepted for recertification credits by the Appraisal Institute and other real estate organizations nationally.

He has been an adjunct associate professor of Real Estate at the New York Institute of Technology, C.W. Post College, New York University, Nassau Community College, Queens College and Hofstra University. He is an instructor of Real Estate courses for the Long Island Board of Realtors, New School for Social Research, The Learning Annex, Real Estate Training Center and The American School of Real Estate.   His course, “The Real Estate Appraiser and the Law” is being taught live and on-line at the Appraisal Academy in Chicago (www.appraisalacademy.com) He also appears as a guest lecturer at various real estate functions. He has participated in mock trials as a real estate appraisal expert for the Nassau County Bar Association at Hofstra University. He also gave a continuing education seminar in 1994 at the Nassau County Bar Association called “What Every Attorney Should Know about Real Estate Appraising”. In 2001 he also gave a seminar about Environmental Damage Appraising and Stigma to the New York City Bar Association. He spoke at the Apartment House Council (1983) regarding the Emergency Tenant Protection Act on Long Island. He has spoken for the Suffolk County Real Estate Board on various real estate issues. He has also spoken for the American Institute of Real Estate Appraisers, the Society of Real Estate Appraisers and the Long Island Society of Real Estate Appraisers and the National Association of Corporate Real Estate Executives (NACORE). In March of 2004, he was a seminar leader for his course entitled “The Real Estate Appraiser - from the Appraiser to the Court Room” - How to become an outstanding expert witness. It is approved for CLE for Law in NY, CT and NJ and approved for Continuing Education in Real Estate in NY. He has a proposed course called Environmentally Impaired Real Estate - From Valuation, Stigma to Saving the Deal ©®™   being finalized for a 4th quarter date. It will have CEU and CLE credits for attorneys, real estate appraisers and real estate brokers/salespersons. It will be given in conjunction with Willis, a major insurance agency with a vast background in environmental insurance.

Howard giving one of his many public speeches nationally.

PROFESSIONAL AWARDS He is also the recipient of a literary award presented by the board of directors of the National Association of Review Appraisers. The subject of that award was his article entitled "Component Depreciation - What Every Review Appraisers Concern Should Be". He has also received a Certificate of Appreciation from The Society of Real Estate Appraisers. The theme of this certificate was "in recognition of service to the profession rendered as a contributing author to The Real Estate Appraiser and Analyst. The National Association of Corporate Real Estate Executives (NACORE) awarded him a Certificate of Appreciation "In recognition of outstanding service to the association".

OTHER PROFESSIONAL AND PERSONAL ACHIEVEMENTS He is also the author/developer of a continuing education seminar entitled Practical Tips For The Modern Appraiser©®™. This seminar has been approved for two hours of continuing education credits by The Appraisal Institute.
He was also a co-developer of "The Jackson-Kogelman Series of Real Estate Math and Computers" in 1984 with Dr. Stanley Kogelman, former chairman of the math department at SUNY Purchase and author of "Mind Over Math" and "The Math Solution" which was approved for continuing education credits.

He developed the seminar " Using a Real Estate Appraiser - From the Appraisal to the Courtroom ©®™" in 2003 which was approved for CEU credits for real estate and CLE for attorneys.

He has developed a course and seminar for CEU and CLE entitled " Expert Witness Testimony From "A" to "Z" , Basic Concepts to Advanced Applications" ©®™ in 2004.

Personal Special Achievements:

1. He played a Chopin piece in a piano recital at Carnegie Hall at the age of 7.

2. He was elected as an active member of the New York State Academy of Sciences on October 1st, 1980.

3. He ran and completed the New York City Marathon.

4. He has flown aircraft in solo flight (VFR) and by reference only to instruments (IFR).
5. In 2007, in his part time military capacity, he commands a unit that provides full, military honor funerals as well as being directed to utilize his computer skills to develop a web site articulating these services and related software to ultimately boost the moral of the combat troops, families, support staff and the public at large as well as ( through his own initiative) breaking the psychological will of the current enemy.
6. He has given a speech at the DeLaSalle High School ( all boys ) in October 2008 regarding his new, personal development book called The Secrets of Power Politicking ©®™. The theme of the speech covered the motivation to write the book, the issues to be overcome in writing the book and some of the key points contained within the book. It received very high reviews according to the executive director of the DeLaSalle School.

7. He has spoken in a military capacity to various chapters of the Boy Scouts in September 2008. The theme was flag etiquette.

FOR MORE INFORMATION
Call 516-294-1177 to receive a color brochure or more information. Or visit the website: www.integratedreal.com or www.howardjackson.com

Present and Past Historical Clients

Partial list

Financial Institutions

Advanta

Amerasia Bank

American Savings Bank

AmeriFederal Savings Bank

Alliance

Apple Bank

Asia Bank

Association Southold Savings Bank

Astoria Federal Savings & Loan Association

BA Mortgage

Bank of East Asia

Bank of Great Neck

Bank of Ireland

Bank of New York

Bank of California Facility, San Francisco, California

Bank Central Asia

Bank Leumi

Bank of North Carolina

Bank of Virginia

Bank of China

Bankers Trust

Barclays Bank, Ltd.

Bayridge Federal

Bayside Federal Savings & Loan

Beacon Federal

Bear Stearns

Brokers Funding

Brookside Savings & Loan

Broward National Bank of Florida

Cardinal Federal Savings

Central Federal Savings

Centerbank Mortgage

Central National Bank of Cleveland

Chang Hwa Commercial Bank, Ltd.

Chase Manhattan Bank

Chemical Bank

Chinatrust Bank (U.S.A.)

Chinese American Bank

Citibank

Citizens Mortgage Corporation

City and Suburban

College Point Savings

Columbia Savings & Loan, Columbia, Georgia

Columbia Equities

Commercial Bank of Kuwait

Commonwealth Eastern Mortgage Corporation

Community National Bank and Trust

Connecticut Bank

Continental Bank

Coreast

County Attorney's Office, Nassau County

Citizens Savings Bank, San Francisco

Credit Suisse

Suburbia Federal Savings & Loan

Countrywide Funding

Dade County Federal Savings & Loan Association

Dale Mortgage

Dime Savings Bank

Dollar Dry Dock

Dollar Savings Bank

Dormitory Authority, State of New York

EAB

East River Savings Bank

Eastbank

Empire of America

EquiCredit

Erie County Savings Bank

Executive Mortgage Bankers, Ltd

Fairmont Funding

Far West Savings, California

Federal Deposit Insurance Corporation

FHA

FHB

Financial Equities

First Federal Savings and Loan

First Nationwide

First National, Massachusetts

First National Bank of Hollywood, Florida

First NH Bank

First Lincoln Bank, Rochester, New York

First Union Mortgage

First West Mortgage

Flagstar Bank

Fourth Federal

FNMA

Franklin Savings, Kansas City, Kansas

FreddyMac

GE Mortgage

General American Corporation

Genesis Mortgage

Girard Bank

Glenby Mortgage

Globe Mortgage

GMAC Commercial Mortgage

GMAC Residential Mortgage

Great Western Bank & Trust, Phoenix, Arizona

Greenwich Capital Markets

GSL Savings

Guardian Life Insurance

Hansen Savings

Heller Financial

Hempstead Bank

Home Owners Federal Savings & Loan, Boston, Massachusetts

Home Federal

Hongkong Bank

Hua Nan Bank

Industrial National Bank of Rhode Island

International Commercial Bank of China

Island Federal Savings and Loan

Irving Trust Company

ITT Small Business Finance

Ivy Mortgage

Jersey Mortgage

Korea First Bank

Lehman Brothers, Conduit Program

Lyons Savings & Loan, Chicago, Illinois

Marine Midland

Maspeth Federal Savings

MetLife Real Estate Investments

Midlantic

Mission savings, Mission, Kansas

Mitsubishi

Moody's Investor Services

Morsemere Federal Savings

Nara Bank

National Bank of North America

National Westminister Bank

New Jersey Business Finance

New York Life Insurance

North Conway Loan and Banking Company, New Hampshire

North Fork Bank

Norstar Bank

Norwest

NVR Mortgage Bank

NYS Housing Finance Agency

Palm Beach Federal

Pan American National Bank, New Jersey

Peoples Trust Company, New Jersey

PHH Mortgage

Ponce de Leon Savings & Loan, Puerto Rico

Prudential Mortgagee

Raritan Valley Savings & Loan Association

Reliance Federal Savings Bank

Residential Mortgage

Richmond Hill Savings

Seamans Bank for Savings

Security Pacific

Smith Barney Conduit Program

Stamford Federal

State Bank

Sun Bank, Fort Lauderdale, FL

The Bowery Savings Bank

The New York Bank for Savings

Travelers Mortgage Services

Troy Savings

Ulster Savings

Union Savings Bank

United Orient Bank

Village Savings Bank, Rye, N.Y.

Wachovia

Westwood Savings & Loan Association

Whitestone Federal Savings and Loan

Private Lenders and Mortgage Bankers

AFC Realty Capital

Apex Credit Corporation

Avco Finance

Boston Capital Partners

Bridge Capital

Carnegie Capital

Carold Corporation

Colonial Mortgagee

Dartmouth Plan

Delaware Valley Mortgage & Trust Company

Esses & Union Mortgage Company

Evans Financial Corporation

Goldome Credit Corporation

HMC Funding Corporation

Lakeshore Financial

Marschall Associates

Mutual Credit Corporation

Oxford Mortgage

PMC Capital, Inc.

Public Equities

Rockwell Equities

The Money Store

Today Funding Corporation

U.S. Money Center

U.S. Capital

Union Capital

Real Estate Companies, Business and Industry

ADEMCO

Ascot Management

Agree Development Company

Algonquin Property Consultants

Allen Cymrot & Associates

Allstate Insurance

American Property Investors

American Realty Trust

American Equities

American Title Insurance

American United Life Insurance

Amurcon Equities Corporation

Angeles Corporation

Arthur Young & Company

Arundel Corporation

Ascot Management

Aspen Capital Corporation

Associated Property Management

Bankers Life Insurance Company

Benenson Equities

Berkeley Square Realty

Best Products, Inc.

Blue Cross-Blue Shield

Borden Company

Boston Capital Partners

Brad Zackson, Dynamic Group

Bremar Holdings Corporation

Breslin Realty Development Corp

Brown Williamson Tobacco Corporation, Kentucky

Chicago Investment Corporation

Chrysler Company

CIGNA

Citicorp Realty Consultants

CMP Publications

Collins Food International

Commonwealth Pacific

Community Program Centers

Coney Island Resorts, Inc.

Continental Mortgage Insurance Company

Control Data Corporation

Cooper Horowitz, Inc.

Coordinated Financial

CRI, Inc.

Cross & Brown

Crownpoint Securities

DeAnza Corporation

DeMatteis Construction

Diversified Equities, Inc.

Diversified Realty Group

DRW Investments, Ltd.

East Coast Capital

East River Management Company

Equidyne Properties, Inc.

F.D. Rich Construction company

First American Title

Ford Motor Company

Ford Motor Credit

Gardner Capital Corporation

General Electric Company

General Motors Corporation

General Electric Pension Fund

Goodyear Tire Company, Kentucky

Grand Union Company

Grayside Realty

Gregg & Associates

Grubb & Ellis

Grumman Aerospace, N.Y.

Guardian Mortgage Investors, Jacksonville, Florida

Hall Real Estate Broup

Hamilton Investors, Inc.

Hemsley-Spear

Houlihan-Parnes

Huntington Hartford Enterprises

Inflight Magazines

Insurance Company of North America, Chicago, Illinois

Integrated Resources, Inc.

Intercontinental Pacific Group, Inc.

International Electronics

Investment Management Associates

J.D. Branmaur, Inc.

JMB Realty

Johnstown American Companies

JRD Management Company

Josepthal & Co.

Kalmon Dolgin

Kenbee Management

Krupp Realty & Development

Landauer

Landmarks Restoration Corp.

Laventhol-Horwath, N.Y., Chicago

Lennar Partners

Lenoir Industries

Lieberman companies

Lionel Corporation, Pennsylvania

Magnetic Coil, Inc.

MAQ, Inc.

McDonald's

Medico Industries

Milex Industries, Inc.

Murdock & Coll

National Diversified Industries, Pennsylvania

National Property Analysts

National Development Council

Oneonta Investors Associates

Oppenheim, Appel, Dixon

Oppenheimer Properties, Inc.

Park Forest Associates

Parkview Associates

Pearce, Mayer & Greer

Polimeni Enterprises

Prime Sites

Prudential Property Casualty Group

R.A.J. Development Company

Radice

Radio Corporation of America - RCA

Realco

Reckson Associates Realty Corp.

Resource Investments, Inc.

Rexford National Corporation, California

Robert Corso Real Estate

Robert A. McNeil Corp.

Rochelle Holdings

Rubin Wachtel Baum & Levin

Rudin Management

Samson Management

Schenley Distillers, Inc. - Nationwide

Sequoyah Equities

Shearson-American Express

Shearson Real Estate

Sonnenblick Goldman

Sotheby Parke Bernet Galleries, N.Y., California

Southern Airways Facility, Atlanta, Georgia

Southmark

Southwestern Life Insurance Company, Dallas, Texas

Stonehenge Capital Corporation

Summit Insured Equity, Inc.

SYMS

T.B.S. Enterprises

T.I. Home Transfer

The Garden City Company

The Related Companies

The Terlene Group, Inc.

The Investment Group

The Patrician Group

The Mortgage Corporation of America, Inc.

The March Company

Triton Capital Corporation

U.S. Life Insurance Realty Company

U.S. Plywood Corporation

Union Mutual Insurance Company, Maine

United Artists Theatres, Inc.

United Realty

United Southern Realty

VMS Realty, Inc.

Volume Shoes

Western Union Telstar Tracking Systems, California, New Jersey

Winnebago Corporation

Attorneys-at-Law

Albanese & Albanese

Arthur Nadel

Barbara L. DeMare

Bardey, Miller & Arnow

Bondy & Schloss

Birbower & Montalbano

Bronstein, Summer & Ansell

Carro, Spanbock, Fass, Geller, Kaster & Cuiffo

Andrew Grunebaum

Casey, Haythe & Krugman

Certilman, Balin, Hyman & Adler

Certilman, Haft & Lebow

Checkow & Kisner

Costigan, Hyman, Hyman & Martone

Cullen & Dykman

Dawson & Schwartz

DaSilva & Keidel

Dreyer & Traub

D'Amato & Lynch

D'Errico & Caputo

Farrell, Fritz

Field, Lomenzo & Turret

Finley, Kumble, Wagner

Flower & Plotka

Forman & Kingston

Frenkel & Lomas

Friedman, Altschul & Popplein

Stephen Gassman

Gehrig, Ritter, Coffey, McHale & McBride

Gold, Sax, Meyer & Sirlin

Goldberg & Finman

Goldfarb & Fleece

Grenier, Humes & Nolan

Gulotta, Margolin & Gulotta

Hyat, Hyat & Landau

Hyman & Hyman

Ingber & Klapper

Irving Levine

Jacobowitz, Garfinkel & Lesman

Jasplan, Kaplan, Levin & Daniel

Joseph Appelman

Joseph Lite

Joseph Lubin

Kavanach, Peters

Kemp Hannon

Koeppel Sommer & Martone, P.C.

Kramer, Lowenstein, Nessen, Kamin & Soll

Kroll & Blachor

Kronish, Lieb, Weiner & Hellman

Lee Goldin

Lehrman & Breiter

Levitan & Friedman

Linette, Schechter & Reicher

Lord Day Lord

Lysaght, Lysaght, Kramer

L'Abbate & Balkan

McCarthy & Dorfman

McKee, Dorris, Riebesehl & Peltz

Meltzer, Lippe

Meyer, Suozzi, English, Klein

Mitchell Kay

Mudge Rose

Naidich & Smolev

Parket & Waichman

Proskauer Rose Goetz & Mendelsohn

Raymond, Frank, Schneider, Levine & Feldman Wormse@, Kiely, Alessandroni, Mahoney, Iwyers

Ressa & DiNapoli

Richard Gaba

Rivkin, Radler, Kremer

Robert C. Michaelis

Robert I. Futerman

Robert Hart Jewell

Rosen,Colin, Freund

Ross & Hardies

Ruskin, Schlissel, Moscou, Evans

Samuel Goldstein & Sons

Schiff, Turek, Kirschenbaum

Schroder and Strom

Siegel, Fenchel, Peddy

Shore & Reich

Solin & Breindel

Speno, Goldberg, Goldman

Thomas F. Liotti

Whiteman, Ciovacco & Gorray

Whitman & Ransom

Wiener, Zuckerbrot, Weiss & Brecher

Wofsey, Certilman, Haft & Lebow

Wydler, Balin, Pares, Soloway, Seaton, Margolin, N.Y.

Hotels and Country Club Facilities

Aggieland Inn, College Station, TX

Air Host Inn, Tampa, FL

Americana, Rochester, N.Y.

Bahia Mar, Florida

Beachcomber Hotel Resort, N.Y.

Bristol Hotel, N.Y.

Carousel Inn, Columbus, OH

Cedar Brook Country Club, Nassau, N.Y.

Chatwell Hotels

Coliseum Motor Inn, Nassau County, N.Y.

Colonie Hill Complex, Hauppauge, N.Y.

Econolodge, Knoxville, TN

El Patio Beach Club, N.Y.

Elizabeth Caterat Hotel, New Jersey

Glen Oaks Country Club, Queens, N.Y.

Gurney's Inn, Montgauk, N.Y.

Hempstead Country Club, N.Y.

Hempstead Golf Club, N.Y.

Hilton Hotels - Various Locations

Holiday Inns - Nationwide

Holiday Inn, Bermuda - St. Thomas, J.S.V.I.

Hotel Empire, N.Y.

Howard Johnson's - Nationwide

Inn on the Square, Cleveland, OH

Ironshore Country Club, West Indies

Laurels Hotel & Country Club, N.Y.

Midway Hotel, N.Y.

Par Central Hotel, Queens, N.Y.

Raceway Motel, Corp.

Ramada Inn, Lumberton, North Carolina

Rolling Hills Golf Resort, Davie, Florida

San Geronimo Hilton, Puerto Rico

Timber Point Country Club, Suffolk, N.Y.

Travel Lodge Hotels - Nationwide

Travelers Hotel, N.Y.

Restaurants and Other Related Facilities Nationwide

Dunkin Dougnuts

Hardees Restaurants

Sambo's Restaurants

Gino's Association

Pizza Hut

Kentucky Fried Chicken

Sizzler Steak Pubs

Victoria Station Restaurants

McDonald's Restaurants

Cocos/Reuben's - Western States Plankhouse - California

Burger King

7-Eleven Stores - Nationwide Convenience Stores - Nationwide

Hospitals

Bayswater Health Related Facility, Far Rockaway, N.Y.

Baytown Hospital, Texas

Brunswick Hospital, Suffolk, N.Y.

Cardiac Medical and Health Care Center, Yonkers, N.Y.

Charter Oaks Facility, Georgia

Coral Gables Hospital, Florida

Elwood General Hospital

Florida Medical Center

Lakeside General Hospital, Nassau, N.Y.

Limited Care Facilities - National Locations

Long Island Jewish Medical Center, Nassau, N.Y.

Manhasset General Hospital, Nassau, N.Y.

Massapequa General Hospital, Nassau, N.Y.

Miami International Hospital, Florida

Mid Island Hospital

Parsons Hospital

Rockville General Hospital, N.Y.

South Nassau Hospital, Nassau, N.Y.

Srydam Health Related Facility

Stony Lodge Hospital

United Cerebral Palsy

Nursing Homes, Limited Care and Full Care

Many types of these facilities have been appraised around the country and in the New York Metropolitan Area. They range from 50 bed to over 1,100 bed facilities ( such as the A Holly Patterson facility).

Educational Facilities

Southampton College

North Merrick U.F.S.D., N.Y.

Valley Stream District, N.Y.

East Meadow U.F.S.D., N.Y.

St. Mary's School, Garden City, N.Y.

St. Pauls School, Garden City, N.Y.

Hofstra University, Hempstead, N.Y.

Adelphi University, Garden City, N.Y.

Educational Inst. Services

Nassau Community College, Garden City, N.Y.

Levittown U.F.S.D., N.Y.

Mineola U.F.S.D., N.Y.

Farmingdale U.F.S.D., N.Y.

Stonybrook

Accountants

Bertucelli & Barragato

Seidman & Seidman

Peat Marwick

Kenneth Laventhol & Company

Arthur Anderson

Haver Porchenick

Arthur Young & Company

Zimmerman & Company

Arnold Gruber

Weiner, Margolin, Evans

Rogoff & Chanin

Turman & Eimer

Marks, Shron & Co.

Employee Relocation Companies

General Electric Relocation Services

Homequity/Homerica, Inc.

Ticor Relocation Management

Eastman Kodak Relocation Services

Equitable Relocation services

Executrans, Inc.

Alcoa Industries Relocation Services

Western Electric Relocation Services

East Dil

Singer Relocation Services

Revlon Relocation Services

Dun & Bradstreet

Major oil companies

British Petroleum

Gulf

Texaco

Shell

Merit

Cities Service

Mobil Oil Corporation

Sun Oil

Exxon

Sav-Way

Amoco

Cumberland Farms

United States Government

General Services Administration

Internal Revenue Service

Federal Aviation Agency - Int'l - Regional Airports U.S. Navy

Corps of Engineers, U.S. Army

Federal Housing Administration

Housing and Urban Development

Resolution Trust Corporation

FDIC

United States Postal Service

United States Attorney, various Districts National Park Service

Retail Stores - Nationwide

Albert's Furniture Stores

Alexander's

B. Altman & Company

Best Products

Broadway-Hale Department Stores

Dillon Stores

Fortunoff

Hartfield Zody

Howard Stores

J.C. Penney

K - Mart

Kinney Shoes

Levitz Centers

Lord & Taylor

Macy's

Martin's

Neiman Marcus

Newmark & Lewis

Pearle Vision Centers

Safeway Stores

Sears Shopping Centers

Skaags Furniture Stores

Southland Corporation - 7-Eleven Stores

Wickes Furniture Stores

Zody's Department Stores

State of New York

Department of Public Works

Department of Transportation

Dormitory Authority

Long Island State Parkway Commission

Department of Health

Department of Mental Retardation and Developmental Disabilities

Metropolitan Transportation Authority MTA

National Park Service

NYS Housing Finance Agency

City of New York

Corporation Counsel, Public Housing Agency Department of Real Estate

Division of Acquisition and Land Valuation

New York City Economic Development Agency

Municipalities

Town of Islip

Town of Brookhaven

Town of Hempstead

Village of Westhampton Beach

County of Nassau

Village of Lake Success

Bronx Housing Council

City of New York

City of Yonkers

City of White Plains

Village of Mineola

City of Glen Cove

Jericho Fire District

County of Nassau

Bethpage Fire District

Unions

N.Y.S. Teachers Retirement Fund

Int'l.'Union Operating Engineers, Washington, D.C.

CWA 1109

Municipal Credit Union

American Airlines Credit Union

Delta Employees Credit Union

Baxter Credit Union

Local 210 Health Insurance

Utilities

Penn Central Railroad

Long Island Lighting Company

Arkansas Light & Power Company Facilities

Duke Light & Power Company, North Carolina

Ashland oil Company

Carolina Light & Power Company, North Carolina Consolidated Edison, New York

Metropolitan Transportation Authority, New York City

Churches

St. George's Episcopal Church, Hempstead, N.Y.

Diocese of Rockville-Centre,. Long Island, N.Y.

Cathedral Properties, Garden City, N.Y.

Diocese of Long Island

Church of the Intercessor

Order of the Passionate Fathers

Catholic Charities

Special Purpose Properties

In this category, the firm has appraised over 3,500 parcels for the City of Long Beach, City of Glen Cove, Village of Rockville Centre, Village of Hempstead, Village of Lindenhurst, Village of Westhampton Beach, and the Village of Lynbrook. Included also were studies on air rights, bridges, easements, tunnels, streets, municipal buildings, hospitals, medical centers, nursing care facilities, banks, theatres, rail terminals, track and power line rights-of-way, race tracks, amusement centers, regional shopping centers, gas service stations, converted buildings, piers, docks, waterfront parcels, beach properties, man-made lakes, airport facilities, resort hotels, nuclear power plants, and distilleries. The firm also has appraised the Town of Islip consisting of 96,000 parcels of real estate for tax assessment purposes. Inherent is the firm's use of (CAMA) Computer Assisted Mass Appraisal techniques and GIS ( Geographic Information Systems) in re-assessment project implementation, re-assessment project consulting and procedural audits.

The firm has also appraised significant environmentally damaged properties in litigation. The most recent case being in New York City in 2006.

The firm's largest valuation was $210,000,000 for two hotel properties in New York City in 2006 in an equitable distribution matter.

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QUALIFICATIONS OF	*HOWARD JACKSON, MAI, ASA, CHAIRMAN* I
EXPERIENCE	Howard F. Jackson Jr. is a descendant of a 4-generation Jackson real estate and appraisal family. His great-grandfather was the first real estate appraiser in the family circa 1890. 6/15/67 - Howard's Graduation at LaSalle Military Academy. His Grandmother, Anne Longworth Jackson, is the lady on the right. Howard's father, Howard Sr. is on the left. He "officially" started his career as an appraiser at Associated Appraisers, 3 days later. His grandmother, Anne Longworth Jackson, the first licensed woman real estate broker in New York, who suddenly took over the family real estate appraisal business ( Joseph Jackson, Inc.) with the sudden passing of Howard's grandfather circa 1939. Howard Jackson began appraising as an apprentice at 8 years old by assisting his father, Howard, Sr. while he was doing appraisals. This included measuring and describing buildings, data collection and analysis, photographing property, map reading and field work. He began his appraisal career formally in 1967 ( just a few days after graduating from LaSalle Military Academy) at Associated Appraisers whose major assignment was the reassessment of the Town of Islip consisting of 96,000 parcels. He has been appraising all types of real property around the United States subsequent to the reassessment assignment. These properties include all forms of commercial and residential properties (1-4 family), shopping centers, nursing homes, office buildings, apartment buildings, hospitals, hotels, industrial buildings, banks and land projects. In addition to appraisal assignments, he has prepared other reports for clients as feasibility analysis, environmental damage valuation, highest and best use determination, economic analysis, market forecast, asset management, property acquisition and disposition and debt placement.
PROFESSIONAL DESIGNATIONS	He holds the following designations: MAI, SRPA, ASA, and is a New York State Licensed commercial real estate appraiser as well as real estate broker. He is an honor graduate of LaSalle Military Academy and a graduate of Long Island University majoring in business and economics.
EXPERT WITNESS TESTIMONY	He has qualified as a real estate appraiser expert witness in various supreme courts since 1972. This includes bench and jury trials in both Federal and State Courts. The subjects of these proceedings typically are tax certiorari, condemnation, matrimonial and equitable distribution, legal and architectural malpractice, land use, environmental damage valuation, bankruptcy and other forms of litigation. He was the lead appraisal expert witness in the largest real estate securities fraud case called Madison Plaza, a large group of buildings in New York City. His most recent court cases were on December 2005, a jury trial in State Court, Suffolk County, in May 2006, a bench trial in State Court, Manhattan, in August 2008 a bench trial in Nassau County Supreme Court and in October 2008 a jury trial in Supreme Court in Manhattan.
AUTHORSHIP	Howard Jackson has written five books: "*Key Writings in Real Estate©"(1981) "Real Estate Values and You©" (1986) and "Understanding Real Estate Values for Successful Investing©" (1987) and " The Real Estate Appraiser and The Law©" (2001) www.upublish.com/books/jackson-h.htm and“The Secrets of Power Politicking©(2000) www.upublish.com/books/jackson.htm. These books are also available at Borders , Amazon.com etc. Additionally, he has written many articles and monograms published both nationally and locally. A representative sample of these are: 1. How To Determine If A Property Is Overassessed©®™, 2. The Realities of Rent Control©®™, 3. How Tax Rates and Equalization Rates Affect Real Estate Values©®™ ,* 4. Rules of Thumb for Investing In Real Estate ©®™, 5. The Ten Commandments of Investing in Real Estate©®™, 6. What is the Market in Market Value? ©®™, 7. The A-B-C’s of Mortgages©®™, 8. How Millionaires are Made in Real Estate©®™, 9. Internal Rate of Return©®™, 10. How a Property can Have Different Market Values Simultaneously ©®™. 11. Environmentally Impaired Real Estate – From Stigma to Saving the Deal *©®™* 12. How to Compare Two Residential Appraisals on the Same Property©®™ 13. How to Compare Two Commercial Appraisals on The Same Property©®™ 14. Evaluating Real Estate Asset Performance©®™. 15. What is the difference between microcomputers, minicomputers and mainframe computers ©®™. He prepares *The Howard Jackson Real Estate Market Forecast©®™* on a semi-annual basis. This forecast is widely subscribed to by banks, financial institutions, Wall Street investment companies, real estate appraisers, brokers, developers, law firms and the general public. Additionally, there will be periodic commentary and analysis on major issues effecting the real estate market, the economy and public policy. He had also co-published the Environmental Damage Valuation Newsletter.©®™. He has also published extensively in the computer field. Please see below. He has also published Howard Jackson's Annual Real Estate Market Forecast ©®™ for the past 22 consecutive years in a row.
KEY NOTE ASSIGNMENTS	Some of these assignments begin with large scale reassessment projects including the Town of Islip in 1967 consisting of 96,000 parcels of land. Other keynote assignments include a 500,000 + square foot office building in Los Angeles, major hotel properties and large scale subdivisions. He has also been retained as an expert witness for plaintiff in the largest real estate limited partnership fraud case and has been retained by defendant in a large environmental damage claim against a large oil company as well as by plaintiffs in major cases. He has also appraised unique properties and situations such as timber farms, liquor manufacturing and distributing facilities, NIKE missile sites, aircraft testing sites and research laboratory facilities. He has been retained as exclusive advisor to Reckson Associates Realty Corp., an REIT In their $20,000,000 +/- acquisition of the first mortgage position on Garden City Plaza, a 400,000 square foot office building located on the westerly edge of Roosevelt Field, Garden City, L.I., New York. He has testified in front of the Blue Ribbon Commission on the reassessment of Nassau County. His largest appraisal assignment concerned an equitable distribution case involving two hotels in New York City. The appraised amount was in excess of $110,000,00.
Property Types Appraised	1-4 Family Homes, Small Mixed Use Properties, Retail, Industrial, Office, Hotel, Motel, Vacant Land and Large Investment Grade Properties.