PresidentTodd C. Jarden, ASA

Jarden and Associates —

Todd is the Principal of Jarden and Associates and is a Manager for Haverford Capital Advisors. Todd provides valuations of closely held businesses and intangible assets, as well as valuations for estate and gift planning, goodwill impairment testing, and for mergers and acquisitions.

Todd holds a B.S. in Engineering from Cornell University. He has made presentations to law firms, bar associations, and for master’s degree courses, and taught continuing education classes on business valuation and litigation support topics.


Walter O'Connell1st Vice President — Walter O’Connell, ASA

Walter O’Connell Tax Services, LLC —

Walter has performed and managed cost segregation studies on hundreds of types of properties for a wide variety of clients for over 25. His experience in tangible asset valuations for tax, book, insurance placement, due diligence, and business planning purposes spans several industries and geographies. Walter holds an M.A. in Economics from Montclair State University, and a B.S. in Finance and a B.A. in Economics from Kean University.

2nd Vice President — John P. Carroll ASA

Murray Devine—

John is a Managing Director at Murray Devine whose primary responsibilities include the valuation of tangible fixed assets. He has over 30 years of dedicated valuation experience in the appraisal of various types of machinery and equipment. He has performed valuation engagements for purposes of allocating purchase price, ad valorem tax, asset-based financing, audit support, bankruptcy, leasing, impairment, interest expense apportionment, and insurance. John holds a B.S. in Business Administration, Management, from West Chester University.

Frank MerendaTreasurer — Frank L. Meranda, ASA

EAC Valuations LLC—

Frank is the President and Managing Director of EAC Valuations LLC, where he is responsible for Business and Equity Valuation and Appraisals of Machinery & Equipment, Intangible Assets, and Commercial & Industrial Real Estate. EAC’s Forensic and Valuation Services (FVS) group also provides full forensic accounting services and Commercial and Shareholder Damages reports. EAC also provides valuation of qualified Trust and Family Limited Partnerships for estate planning.


Michael CunninghamSecretary — Michael D. Cunningham, ASA

Benchmark Appraisal Group Ltd.—

Michael is a PA State Licensed Real Estate Salesperson at Higgins & Welch, a Philadelphia area real estate brokerage and a Licensed Real Estate Appraiser Trainee at the Benchmark Appraisal Group in Huntingdon Valley, PA.  He is working to add the ASA designation in Real Property to his ASA designation in Business Valuation.

Prior to joining Benchmark in 2018, Michael — who is ASA-designated in Business Valuation —  was a business appraiser for over a decade, most recently at Hempstead & Co.  He has a B.A. in History from the University of Pennsylvania and holds an M.B.A. in International Business from Temple University.

Past President — Megan Salehli, ASA

Asterion —

Megan is a Principal at Asterion, where she specializes in valuation and economic damages and provides consulting services in a variety of matters requiring the investigation and evaluation of financial and economic data and determination of value.  She holds a B.S. in Business Administration with a concentration in economics from Drexel University’s LeBow College of Business. Megan has instructed business valuation courses for the Pennsylvania Institute of Certified Public Accountants and talked to various groups about forensic accounting and economic damages.