Outstanding Members—Third Quarter 2021
NACVA would like to thank and recognize the following outstanding members:
Glenn Block, CPA, ABV, CVA
Mr. Block is a CPA and partner in the accounting firm of Block & Aldinger and has been employed by the firm since 1982. Prior to that, Mr. Block worked with a CPA firm in the Washington, D.C. metropolitan area for two years.
In his current capacity as managing senior partner, Mr. Block provides services to the firm’s clients such as tax consulting, including federal and state business taxation, individual tax planning, financial planning, bankruptcy, business valuations, litigation support, forensic accounting, marital dissolution proceedings, and estate tax planning. Mr. Block is specialized in the area of forensic accounting and frequently is retained in matters involving lost profit damage calculations as well as other forensic matters. He is also specialized in the area of Pennsylvania family law as it pertains to child and spousal support calculations as well as equitable distribution. Mr. Block has prepared numerous business valuations, has testified in court as an expert witness on many occasions, and has also been appointed by the court in several cases to perform business valuations as an independent valuation expert in divorce proceedings and has also served as an arbitrator in civil litigation matters. Mr. Block has been appointed to serve on the Pennsylvania Institute of Certified Public Accountants Divorce Conference Committee and is currently a member of that committee. Mr. Block is also credentialed as a Certified Valuation Analyst, (CVA) and belongs to the National Association of Certified Valuators and Analysts (NACVA). He has also been awarded an Accredited in Business Valuation credential (ABV) through the American Institute of CPA’s (AICPA). Mr. Block received a Bachelor of Science degree in Business Administration in 1979 from the American University in Washington, D.C. and belongs to the American Institute of CPA’s as well as the Pennsylvania Institute of CPA’s. Mr. Block frequently lectures before groups on different topic matters and was asked to be a speaker at the NACVA National Business Valuation Conference held in San Diego in June 2011. He has also lectured before the PICPA at their annual divorce conference held in King of Prussia in October 2011. Mr. Block presented before the Pennsylvania Institute of CPA’s for their annual divorce conference held at the Crown Plaza hotel in King of Prussia in October 2012 on the topic of “Techniques for Discovering Hidden Assets.” Mr. Block was chosen on behalf of the publication “Accounting Today”, a national magazine for CPA’s, to be a speaker at their annual conference in Boca Raton, FL in October 2013. He also was asked to be a speaker at the AICPA Forensic and Valuation Services Conference held in Las Vegas in November 2013. In January 2014 Mr. Block presented before the PICPA Forensic and Litigation Services Planning Committee. His most recent presentations were in October 2015 before the NACVA Connecticut Chapter on “Techniques for Discovering Hidden Assets” and before the PICPA on “How to Successfully Build Your Matrimonial and Forensic Litigation Practices”. Mr. Block is an expert in security and owns an alarm company in the Lehigh Valley area that sells and installs residential and commercial burglar alarm systems. Effective January 1, 2016, Mr. Block was re-elected for a 4 year term as Commissioner of South Whitehall Township, a community of approximately 20,000 citizens. Prior to that, Mr. Block served a 4 year term as elected Commissioner and prior to that 7 years on the South Whitehall Township Zoning Board.
In his current capacity as managing senior partner, Mr. Block provides services to the firm’s clients such as tax consulting, including federal and state business taxation, individual tax planning, financial planning, bankruptcy, business valuations, litigation support, forensic accounting, marital dissolution proceedings, and estate tax planning. Mr. Block is specialized in the area of forensic accounting and frequently is retained in matters involving lost profit damage calculations as well as other forensic matters. He is also specialized in the area of Pennsylvania family law as it pertains to child and spousal support calculations as well as equitable distribution. Mr. Block has prepared numerous business valuations, has testified in court as an expert witness on many occasions, and has also been appointed by the court in several cases to perform business valuations as an independent valuation expert in divorce proceedings and has also served as an arbitrator in civil litigation matters. Mr. Block has been appointed to serve on the Pennsylvania Institute of Certified Public Accountants Divorce Conference Committee and is currently a member of that committee. Mr. Block is also credentialed as a Certified Valuation Analyst, (CVA) and belongs to the National Association of Certified Valuators and Analysts (NACVA). He has also been awarded an Accredited in Business Valuation credential (ABV) through the American Institute of CPA’s (AICPA). Mr. Block received a Bachelor of Science degree in Business Administration in 1979 from the American University in Washington, D.C. and belongs to the American Institute of CPA’s as well as the Pennsylvania Institute of CPA’s. Mr. Block frequently lectures before groups on different topic matters and was asked to be a speaker at the NACVA National Business Valuation Conference held in San Diego in June 2011. He has also lectured before the PICPA at their annual divorce conference held in King of Prussia in October 2011. Mr. Block presented before the Pennsylvania Institute of CPA’s for their annual divorce conference held at the Crown Plaza hotel in King of Prussia in October 2012 on the topic of “Techniques for Discovering Hidden Assets.” Mr. Block was chosen on behalf of the publication “Accounting Today”, a national magazine for CPA’s, to be a speaker at their annual conference in Boca Raton, FL in October 2013. He also was asked to be a speaker at the AICPA Forensic and Valuation Services Conference held in Las Vegas in November 2013. In January 2014 Mr. Block presented before the PICPA Forensic and Litigation Services Planning Committee. His most recent presentations were in October 2015 before the NACVA Connecticut Chapter on “Techniques for Discovering Hidden Assets” and before the PICPA on “How to Successfully Build Your Matrimonial and Forensic Litigation Practices”. Mr. Block is an expert in security and owns an alarm company in the Lehigh Valley area that sells and installs residential and commercial burglar alarm systems. Effective January 1, 2016, Mr. Block was re-elected for a 4 year term as Commissioner of South Whitehall Township, a community of approximately 20,000 citizens. Prior to that, Mr. Block served a 4 year term as elected Commissioner and prior to that 7 years on the South Whitehall Township Zoning Board.
Dorothy Haraminac, MAFFDorothy Haraminac encourages collaboration and transparency in the investigative industry to engender strength in best practices and propel the industry forward. She provides consulting and testimony in criminal and civil litigation, including complex commercial disputes as well as matrimonial disputes. Her firm provides risk management for physical and digital asset security, including executive extraction, risk assessments (fraud, cyber, and traditional), and process recommendations. Ms. Haraminac’s expertise includes traditional and cryptocurrency asset tracing, oil and gas operator disputes, royalty interest disputes, fraud examinations, IP and trade secret theft, lost profits, and other economic damages. She used financial forensics to develop and testify to her expert opinions on cryptocurrency assets held by and on behalf of an individual, becoming one of the first U.S. court-qualified experts on bitcoin asset and cryptocurrency tracing. Ms. Haraminac showed that accounting records released through a data breach were, in fact, business records and could be relied upon to determine asset concealment.
Josh L. Horn, CPA, ABV, CVA
Josh L. Horn, CPA, ABV, CVA is a CPA and double-credentialed business valuation analyst with 21 years of experience; 15 in taxes, 4 in corporate accounting, and 2 in private practice.
Mr. Horn started Horn Valuation and Tax, LLC August 2016. Horn Valuation provides business valuations for family law, litigation, and exit planning. Previously, Mr. Horn was the controller for an international nine-figure distribution and retail company. He managed financial reporting, local and international accounting teams, cash, debt, bank compliance, budgeting, and the annual audit. Prior to that, Mr. Horn provided business valuation, consulting, and tax services in a top 100 regional CPA firm. He advised companies in multiple industries including agriculture, transportation, trade contractors, restaurant, and professional practices. Mr. Horn was heavily involved in all areas of income and estate taxes.
