S J Decker Associates, Inc., Principal Appraiser and Consultant, Culver City, California. The firm specializes in commercial real estate and business appraisal with a staff of three.

Steven J. Decker & Associates, Principal Appraiser and Consultant, Culver City, California. The firm specializes in commercial real estate and business appraisal with a staff of three.

Cushman & Wakefield, Senior Appraiser, Los Angeles, California. Responsible for large commercial real estate assignments and team leader for portfolio projects.

Merrill Lynch Capital Markets, Investment Banking Associate and Project Manager, Los Angeles, California. Responsible for portfolio analysis of leased properties and due diligence analysis of real estate investment companies and REITs.

California First Bank, Appraisal Officer, Beverly Hills, California.

Security Pacific Mortgage Corporation, Real Estate Analyst, Los Angeles, California.

MAI Member of the Appraisal Institute, (MAI #7761, March 1988), Chairman, Proctoring Committee, Southern California Chapter of the Appraisal Institute (1992), Co-Chairman, Proctoring Committee (2001)

ASA Member (Accredited Senior Appraiser, Business Valuation & Real Property) of the American Society of Appraisers (ASA # 20401, November 2010 and December 2014), Los Angeles Area Chapter, Board Member & Treasurer (2013 & 2014)

Certified General Real Estate Appraiser, State of California

Licensed Real Estate Broker

Claremont McKenna College, Claremont, California, Bachelor of Arts in Economics in 1981, minor in accounting and business law

“Valuation Issues in Fractional Real Estate Interests and Partition Cost Analysis.” Real Property E-Journal, (Issue 6, 2014): 1-7

"Fractional Interest Valuation: An Empirical Approach." Valuation (Spring 1998): 21-28

"Discounted Cash Flow Analysis and the Appraisal Process: The Application of Probable Investment Value." The Real Estate Appraiser and Analyst (Winter 1985): 13-18.

Mr. Decker has been deposed by opposing legal counsel with regard to several Chapter 11 Bankruptcy cases and a civil case. He has also testified with cross-examination in a jury trial relating to a civil case. He has also qualified as an expert witness in Federal Bankruptcy Court and Superior Court in Los Angeles and Orange Counties.

1A-1 Real Estate Appraisal Principles

1A-2 Basic Valuation Procedures

1B-A Capitalization Theory & Techniques A

1B-B Capitalization Theory & Techniques B

2-1 Case Studies in Real Estate

2-2 Valuation Analysis and Report Writing

2-3 Standards of Professional Practice

8-2 Residential Valuation

101 Introduction to Appraising Real Property

102 Applied Residential Valuation

210 Principles of Income Property Valuation

202 Applied Income Property Valuation

530 Advanced Sales Comparison and Cost Approaches

Introduction to Cash Flow & Risk Analysis

Litigation Seminar

Shopping Center Seminar

Appraisal Review Seminar

Subdivision Seminar

The Appraiser as Expert Witness Seminar

Appraisal Reporting of Complex Residential

Properties Seminar

Market Trends Seminar

Special Purpose Properties Seminar

Graphs and Statistics Seminar

Business Practices Seminar

USPAP Update Seminar

BV201 – Introduction to Business Valuation - Part 1

BV202 – Introduction to Business Valuation - Part 2

BV203 – Business Valuation Case Study

BV204 – Advanced Topics in Business Valuation

Legal Aspects of Business Appraisal Seminar

The Market Approach for Small Business Seminar

IRS Symposium on Valuation Issues Seminar