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the rules regarding in-kind donations both from the accounting side the tax side and also the valuation side so with us today our first presenter is daniel figueretta whos been with bpm for nearly 20 years hes helped both the firm and clients continue to grow and succeed his experience in the nonprofit includes working with alternative investments and fair values as well as making sure to understand uniform guidance in single audit compliance hes also heavily involved in nonprofits that have had planned giving and docHub capital campaigns hes deeply involved in serving various nonprofit organizations in a wide range including private foundations social enterprise trades arts and culture advocacy and political organizations private schools community foundations and higher education our second speaker today is kent moyer who is a director in our advisory department specializing in valuations and he has over 16 years of experience specifically in these financial advisory matters