Dr. Hetsler is a forensic accountant and business valuator or business appraiser who practices in the area of business valuation and forensic accounting.  He has valued business for estate tax, gift tax, divorce and for Employee Stock Ownership (“ESOP”) purposes.  He has been qualified and has testified as an expert witness numerous times in all different types of business valuation cases.  He is considered a nationally recognized expert in the area of business valuations and is a published author.