Our Team
Aaron has provided business valuation services to privately held companies since 2005. He is an Accredited Senior Appraiser (ASA) and holds the prestigious Chartered Financial Analyst® (CFA) designation. Aaron regularly performs valuations and fairness opinions for employee stock ownership plans, estate and gift taxes, buy/sell agreements, and other purposes. He also has experience valuing more complex securities such as employee stock options, warrants, and other derivative securities.
Aaron is an active member of The ESOP Association (member of Valuation Advisory Committee), the CFA Institute, the American Society of Appraisers, the National Center for Employee Ownership, and the Association for Corporate Growth.
Education: University of Northern Iowa, BA, Finance and Economics
Wayne D. Fjeld - CFA
Education: University of Victoria, British Columbia, Bachelor of Commerce in Small Business and Entrepreneurship
Managing Director and Partner
Wayne has provided valuation and consulting services since 2001. He holds the prestigious Chartered Financial Analyst® (CFA) designation and previously held the Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers, with the designation currently inactive. Wayne has extensive experience with employee stock ownership plans, providing valuation services for operating companies, and with the valuation of limited liability companies and family limited partnerships. He has been the financial advisor to more than 200 ESOP-owned businesses and also has experience in estate and gift planning, S corporation elections, and corporate planning. Prior to joining Acclaro in September 2016, Wayne worked at Moss Adams, LLP, for 15 years with a practice that spanned the nation.
Wayne has presented at national conferences of The ESOP Association and the National Center for Employee Ownership, conducted webinars for the Construction Financial Management Association and the National Association of Surety Bond Producers, and has had articles published in numerous print and online publications. In addition, he has testified as a valuation expert in U.S. Tax Court.
Wayne is an active member of the CFA Institute, CFA Society Seattle, The ESOP Association (former member of Valuation Advisory Committee), and the National Center for Employee Ownership.
Thomas S. McQueen - ASA
Director and Partner
Tom has worked in the financial services and accounting industries since 2011. He joined Acclaro as an Analyst in 2013 and was named Partner in 2019.
Tom is an Accredited Senior Appraiser (ASA) and provides valuations for employee stock ownership plans (annual updates and transactions), estate planning and estate tax, litigation support, M&A, corporate planning, and various other purposes.
Tom is an active member of The ESOP Association, the American Society of Appraisers, the National Center for Employee Ownership, and the Association for Corporate Growth.
Education: Creighton University, Master of Investment Management & Financial Analysis
University of Iowa, BBA, Business Management and Certificate of Entrepreneurial Management
Jason rejoined Acclaro in 2019 as a Director and is based out of Greater Chicago. He was named Partner in 2021. Jason previously worked in Acclaro’s Omaha office from 2007 to 2010 before moving to Chicago and working for Houlihan Capital and Duff & Phelps.
Jason regularly performs valuations for public and privately held companies and other business interests for M&A, employee stock ownership plans, gift and estate planning, financial accounting, tax reporting, and fairness and solvency opinion purposes.
Jason is an active member of The ESOP Association, National Center for Employee Ownership, Association for Corporate Growth, CFA Society Chicago, and the American Society of Appraisers.
Education: Creighton University, Master of Security Analysis & Portfolio Management
University of Nebraska-Lincoln, BS, Business Administration
Paul joined Acclaro in 2021 as Senior Vice President. He is an Accredited Senior Appraiser (ASA) and has been providing business valuation services to privately held companies since 2006. He regularly performs valuations of operating companies, limited liability companies, and family limited partnerships for gift and estate planning, buy/sell agreement, tax reporting, and various other purposes. Prior to joining Acclaro, Paul worked at RIC Closely Held Services, LLC in Omaha for eight years as Senior Vice President and Marshall & Stevens, Inc. in St. Louis for seven years as Senior Manager.
Paul has presented at the National Trust Closely Held Business Association, conducted webinars, and written articles on business valuation theory and fiduciary compliance requirements.
Paul is an active member of the American Society of Appraisers, The ESOP Association, and the National Center for Employee Ownership.
Education: Saint Louis University, BS, Business Administration, Finance
Tanner L. Comp - CPA/ABV, ASA
Education: University of South Dakota, Master of Professional Accountancy
University of South Dakota, Bachelor of Business Administration
Senior Associate
Tanner is a Certified Public Accountant licensed in Nebraska who holds the Accredited in Business Valuation (ABV) credential from the American Institute of Certified Public Accountants, and he is an Accredited Senior Appraiser (ASA). He specializes in employee stock ownership plan transactions and annual valuations, as well as valuation services for estate and gift tax purposes, ASC 805 purchase price allocation, and other needs. With extensive valuation experience across various industries that include banking, business services, manufacturing, construction, healthcare, architecture, engineering, and grocery retail, Tanner brings a broad perspective to his work. His expertise extends to unique valuation situations such as start-ups, warrants, blockage discounts, ESOP mergers, and ESOP sustainability analyses. Prior to joining Acclaro, Tanner was an auditor with Deloitte, LLP, where he audited valuations ranging from $27 million to more than $755 million for entities held both privately and publicly.
Tanner is an active member of the American Institute of Certified Public Accountants, the American Society of Appraisers, and The ESOP Association.
Christopher M. Johnson
Senior Associate
Chris joined Acclaro as an Analyst in July 2023 and was promoted to Associate in January 2025 and Senior Associate in January 2026. His responsibilities at the firm include conducting company, industry, and economic research and the development of client valuation models and reports. Prior to joining Acclaro, Chris was an Investment Operations Intern at Principal Financial Group.
Education: University of Nebraska Omaha, BS, Business Administration
Lee L. Brittain - CVA, FRM
Senior Associate
Lee joined Acclaro in September 2025 as a Senior Associate. He has been providing business valuation services to privately held companies since 2012 and holds the Certified Valuation Analyst (CVA) credential from the National Association of Certified Valuators and Analysts and the Financial Risk Manager (FRM) certification from the Global Association of Risk Professionals.
Prior to joining Acclaro, Lee held roles related to investment banking, startups, and private equity at Verdant Partners, CoverCress, and Teays River Investments. Lee led Verdant's consulting practice, specializing in business valuation and financial analysis. At CoverCress, he was on the finance and operations team that helped secure fundraising from investors, resulting in the ultimate acquisition of CoverCress by Bayer. Lee was an integral member of the capital management team at Teays River Investments and led its internal valuation process. He also helped secure several billion dollars of equity and debt capital and underwrote numerous acquisitions in the seed, table grape, organic dairy, and produce sectors.
Education: University of Illinois Urbana-Champaign, Master of Agricultural and Consumer Economics
Louisiana State University, BA, Agricultural Economics
Abigail A. Parker
Analyst
Abby joined Acclaro as an intern in November 2024 and transitioned to a full-time Analyst role in June 2025. Her responsibilities at the firm include preparing client valuation models and reports and performing industry and economic research. Prior to joining Acclaro, Abby interned in finance and accounting at Turf Tank.
Education: Creighton University, BS,
Business Administration
Kai J. Cummings
Analyst
Kai joined Acclaro as an Analyst in May 2025. His responsibilities at the firm include developing client valuation models and reports as well as conducting industry and economic research. Prior to joining Acclaro, Kai was an Investment Intern at The Lozier Foundation.
Education: Creighton University, BS,
Business Administration
Ike J. McLey
Analyst
Ike joined Acclaro as an Analyst in September 2025, where he is responsible for building valuation models, preparing reports, and performing industry and economic research. Prior to joining Acclaro, Ike was a finance intern at John Hancock Investment Management and Bungii, LLC.
Education: University of Nebraska Lincoln, BS, Business Administration
Deanne M. McCarrison
Documentation Manager
Deanne rejoined Acclaro in a full-time capacity in 2013 as Documentation Manager, and previously worked for the firm as a part-time proofreader from 2008 to 2010. A seasoned editing professional, Deanne reviews Acclaro’s valuation reports, bring-down letters and fairness opinions, proposals, engagement letters, and conference materials. Prior to rejoining Acclaro, she worked as an editor on a federal government contract involving Medicare. She also previously was a proofreader for a national advertising agency and AAA’s travel magazine, and has been a freelance editor since 2001 for many projects, including 11 published books.
Education: University of Nebraska Omaha, BA, Journalism
Lynn C. Brungardt
Business Manager
Lynn joined Acclaro in August 2021. She came to the firm with more than 25 years of business experience in several different industries, with the majority of her experience in the financial services and real estate realms. Lynn manages Acclaro’s general business operations, including human resources, information technology, coordination of memberships and conferences, accounting, and administrative support.
Education: Bellevue University, BS, Business Management
Jenna M. Aker
Editor
Jenna joined Acclaro in November 2022. She edits Acclaro’s valuation reports, assists with report finalizing, and reviews other firm documents such as letters and proposals. Before joining Acclaro, she was a freelance writer and editor for a variety of industries.