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HomeMy WebLinkAboutFY26-27 Real Property Appraisal_ Real Estate Appraisal - Medusky & Co., IncDEPARTM2NT OP i iidANCE/n I DAT". tic-, _.JU , 0 3 2Q26 Medusky'SzCo., Inc, RCS::S W` O;'' F, . .Jan R.Medusky,MAI,CRE REAL ESTATE CONSULTANTS , ,, Cj ' QUEEN'S COURT, SUITE 405 • 800 BETHEL STREW.Ay 19014 HONOLULU, HAWAII 96813 Fl.c:: ^•, 41 ~ PHONE (808) 531.2765 • FAX (808) 599-3736 EMAIL - medusky@meduskyandco.com June 3, 2026 Via Email(crystallene.pacheco@hawaiicounty.gov) Diane Nakagawa Director of Finance County of Hawai'i 25 Aupuni Street Hilo,Hawaii 96720 Dear Ms.Nakagawa: Subject: Letter of Interest to Provide Professional Real Estate Appraisal Services for Category FN.13)for Fiscal Year 2026/2027 In response to your Notice to Providers of Professional Services, Medusky & Co., Inc. (formerly known as Cowell & Co., Inc.) is submitting this letter of interest to provide Real Property Appraisal services Category FN.13)for the July 1,2026 to June 30,2027 fiscal year. Our office is located in downtown Honolulu in the Queen's Court building at 800 Bethel Street. Over the past 10+ years, we have employed an average of two (2) full-time employees and one (1) independent contractor. We have been in the real estate business for 40+ years with assignments covering an extensive variety of properties and clients throughout the Pacific Basin. Services provided include appraisal/valuation studies, arbitration, tax appeals, highest and best use/development studies, acquisitional analysis, disposition analysis and market studies. Property types include commercial, industrial,resort hotel,multi-family residential,subdivision,preservation and agricultural. We have previously completed appraisal assignments for the County of Hawaii and believe that we are well qualified to provide real estate appraisal/consulting services for the County of Hawaii in the future. Please find enclosed herein qualifications of key members of our company (Jan R. Medusky, President and Edward W. Becker, Real Estate Appraiser), the State of Hawaii DCCA Certified General Appraiser licenses for said key members, our Certificate of Vendor Compliance, proof of E&O insurance and our company brochure. Item No. 4 of the "Notice to Providers of Professional Services" requests a list of our projects. Please find enclosed herein a list of several recent projects encompassing many different property types. Per your request, listed on a following page are five client contact names for assignments completed within the past year to be used as references. Real Estate Research • Counseling • Valuation • Feasibility • Investments I Diane Nakagawa County of Hawai'i June 3,2026 Page 2 1. William C. Byrns,Esq. Rush Moore LLP 808)521-0467 wbyrns@rmhawaii.com 2. Trevor A.Brown,Esq. Starn O'Toole Marcus&Fisher 808)537-6100 TBrown@starnlaw.com 3. Brenda Lowe Director of Executive Administration Halekulani Corporation 808)295-1924 Brenda.lowe@halekulanicorp.com 4. Stacey W.E. Foy,Esq. Case Lombardi 808)547-5461 sfoy@caselombardi.com 5. Mike Conner Associate Director of Land—Real Estate The Nature Conservancy 808)747-1999 mconner@tnc.org We provide a timeline for completion when submitting a proposal for an assignment and we and we strive to adhere to that schedule. As such, there have not been any corrective actions or notices of deficiencies for any ofour completed assignments. In most cases,cost control is maintained by estimating a fixed fee for an assignment prior to its commencement. However, if the scope of the assignment cannot be determined prior to commencement, a minimum and maximum fee range is established. When required, additional work is completed based on hourly rates. The current hourly rate for Jan R. Medusky, MAI, CRE and Edward Becker,MAI of Medusky&Co.,Inc. is$500 per hour. Diane Nakagawa County of Hawai'i June 3,2026 Page 3 If you have any further questions,please feel free to call our office. Thank you for considering Medusky Co.,Inc. for your real estate appraisal/consulting needs. We look forward to working with you again in the future. Sincerely, MEDUSKY& CO.,INC. Jan R. Medusky,MAI,C President i-,.,...2.... (--„)),.,(_____ Edward W. Becker,MAI Real Estate Appraiser EWB:cpj Enclosures r QUALIFICATIONS OF JAN R.MEDUSKY,MAI,CRE President,Medusky&Co.,Inc.,Real Estate Consultants Queen's Court,Suite 405,800 Bethel Street,Honolulu,Hawaii President(1990-1994),Cowell&Co.,Inc. Licensed Real Estate Broker,State of Hawaii License No.RB-16915) Member,Appraisal Institute(MAI),Hawaii Chapter Certificate No.7313) Past President,American Institute of Real Estate Appraisers Honolulu Chapter No. 15 Member,The Counselors ofReal Estate(CRE) Certificate No.2560) Past Chapter Chair,The Counselors of Real Estate Hawaii Chapter Hawaii State Certified General Appraiser(CGA-17) EDUCATION Culver Military Academy,Culver,Indiana. Graduated with honors, 1964-1968. Bachelor of Science Degree,U.S.Military Academy,West Point,New York, 1968-1972. University of Hawaii,Graduate courses in Business and Economics, 1975-1976. Master of Business Administration Degree,Chaminade University of Honolulu,1980. SPECIAL COURSES Graduate Real Estate Institute,Courses I and II,Honolulu,1979. Stapleton School of Real Estate,Sales Licensing Course,Honolulu, 1979. Various Appraisal Institute and American Institute ofReal Estate Appraisal Courses. Instructor for various seminars/classes regarding real estate valuation. MILITARY Captain,U.S.Army, 1972-1978. Held various positions including Commander,Air Defense Artillery Battery and Special Staff Officer,25th Infantry Division General Staff,Schofield Barracks,Hawaii. Honorary Member,Special Forces Association,Chapter 101(XLVII),Kabul,Afghanistan EXPERIENCE Engaged in real estate consultation and valuation throughout the Pacific Basin since 1979. Geographical areas covered include the four counties ofthe State of Hawaii,the Territory ofGuam,the Federated States ofMicronesia,Republic ofthe Marshall Islands, Republic ofPalau,Saipan,American Samoa and selected locations on the West Coast of the United States Mainland. Specializes in valuation for litigation purposes,tax appeals,leased fee conversions,arbitrations and rent renegotiations. COMMUNITY SERVICE Hawaii Public Radio Board Member(2009 to 2018) ALS Network fka ALS Association Golden West Chapter Board Member and Officer(2014 to 2025) ALS Ohana of Hawaii Past President and Secretary(2013 to 2025) JRM 2025 CGA-17 JAN R MEDUSKY 800 BETHEL ST STE 405 HONOLULU, HI 96813 1 CERTIFIED GENERAL APPRAISER NOTICE THIS POCKET ID CARD IDENTIFIES YOU TO THE PUBLIC AS BEING CURRENTLY LICENSED AND SHOULD BE KEPT IN YOUR POSSESSION AT ALL TIMES. ID e I r. El CLASSES(ACTIVE): License Number Expiration date CGA-17 12/31/2027 STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS -.• all r CERTIFIED GENERAL APPRAISER I r 1 JAN R MEDUSKY ti 800 BETHEL ST STE 405 HONOLULU,HI 96813 SIGNTURE OF LICENSEE OUALIFICATIONS OF EDWARD W.BECKER,MAI Real Estate Appraiser,Medusky&Co.,Inc.,Real Estate Consultants Queen's Court,Suite 405,800 Bethel Street,Honolulu,Hawaii EDUCATION Bachelor of Arts Degree University of Hawaii at Manoa,Honolulu,Hawaii Political Science Major SPECIAL COURSES State Certification Courses Appraising the Single Family Residence Foundations of Real Estate Appraisal Real Estate Appraisal Methods Uniform Standards of Professional Appraisal Practice Appraisal Institute Courses 550—Advanced Applications 540—Report Writing and Valuation Analysis 530—Advanced Sales Comparison and Cost Approaches 520—Highest&Best Use and Market Analysis 510—Advanced Income Capitalization 430—Standards of Professional Practice,Part C 420—Standards of Professional Practice,Part B 410—Standards of Professional Practice,Part A Appraisal Institute Seminars/Programs An Introduction to Valuing Commercial Green Buildings Business Practices and Ethics Eminent Domain and Condemnation Appraising Feasibility,Market Value,Investment Timing: Option Value FHA and the Appraisal Process New Industrial Valuation Review Theory—General Site Use and Valuation Analysis Small Hotel/Motel Valuation The Appraiser as an Expert Witness:Preparation and Testimony Uniform Appraisal Standards for Federal Land Acquisitions Valuation of Conservation Easements University of Hawaii at Manoa,Small Business Management Program,Real Estate Licensing Course EXPERIENCE Engaged in real estate consultation and valuation since 1993. Geographic areas covered include the four counties of the State of Hawaii, the Republic of the Marshall Islands, Republic of Korea and American Samoa. Property types include agricultural, industrial,office,preservation,residential,resort, shopping center, subdivision and various other property types. CGA-581 EDWARD W BECKER 370 KUPAUA PL HONOLULU, HI 96821 CERTIFIED GENERAL APPRAISER NOTICE THIS POCKET ID CARD IDENTIFIES YOU TO THE PUBLIC AS BEING CURRENTLY LICENSED AND SHOULD BE KEPT IN YOUR POSSESSION AT ALL TIMES. L1 1'. u (] CLASSES(ACTIVE): License Number Expiration date r CGA-581 12/31/2027 y STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS L• 5 7 CERTIFIED GENERAL APPRAISER I . EDWARD W BECKER 370 KUPAUA PL HONOLULU,HI 96821 SI TUBE OF LICENSEE MEDUSKY & CO., INC. 800 BETHEL STREET QUEEN'S COURT, SUITE 405 HONOLULU, HAWAII 96813 PAST ASSIGNMENTS 1. Property Type:Oceanfront Land Client: Landowner TMK: 1)6-8-4-17&30 Date of Assignment: 03/07/25 Nature of Assignment: Appraisal Services Regarding Oceanfront Residential Property, Crozier Drive,Waialua,Oahu,Hawaii 2. Property Type:Conservation Land Client: Cades Schulte LLP TMK: 1)4-7-51-4 Date of Assignment: 10/03/25 Nature of Assignment: Appraisal Services Regarding Preservation Land,Ahuimanu,Oahu,Hawaii 3. Property Type:Agricultural Land Client: Hawaii County TMK: 3)2-7-11-01 et al. Date of Assignment: 06/27/25 Nature of Assignment: Appraisl Services Regarding Acquisition of Agricultural/Conservation Land, Onomea Bay,Island of Hawaii,Hawaii 4. Property Type:Commercial Land Client: Paradise Self Storage TMK: 2)3-8-84-8 Date of Assignment: 08/21/25 Nature of Assignment: Appraisal Report Regarding Self Storage Facility,Kahului,Maui,Hawaii 5. Property Type:Hotel Client: Halekulani Corporation TMK: 1)2-6-2-11 et al. Date of Assignment: 09/23/25 Nature of Assignment: Appraisal Services Regarding Halepuna Waikiki by Halekulani Site, Waikiki,Honolulu,Hawaii 6. Property Type:Right-of-Way Client: Maui County TMK: 2)2-7-13-97 Date of Assignment: 12/23/25 Nature of Assignment: Appraisal Services Regarding RoW and Easement, Kaupakalua, Maui, Hawaii MEDUSKY & CO., INC. 800 BETHEL STREET QUEEN'S COURT, SUITE 405 HONOLULU, HAWAII 96813 7. Property Type:Commercial Tenant Client: DHHL TMK: 3)2-2-60-70 et al. Date of Assignment: 02/05/26 Nature of Assignment: Appraisal Services Regarding Waiakea Shopping Center, Hilo, Island of Hawaii,Hawaii 8. Property Type:Just Compensation RoW Client: Hawaii County TMK: 3)2-2-34-Por. 10 Date of Assignment: 07/10/25 Nature of Assignment: Appraisal Report Regarding Residential Property, Manono Street Shoulder Improvements Project,Hilo, Island of Hawaii,Hawaii 9. Property Type:Industrial Client: Case Lombardi TMK: 1) 1-2-3-118 & 119 Date of Assignment: 08/22/25 Nature of Assignment: Appraisal Services Regarding Industrial Property, 1829 Dillingham Boulevard,Honolulu,Oahu,Hawaii 10. Property Type:Multi-Family Client: Romspen Investment TMK: 3)6-9-13-1 et al. Date of Assignment: 03/27/26 Nature of Assignment: Appraisal Services Regarding Ainamalu, Waikoloa, Island of Hawaii, Hawaii 11. Property Type:Single-Family Residential Client: Lung Rose Voss&Wagnild TMK: 1).4-5-95-44 Date of Assignment: 07/08/25 Nature of Assignment: Appraisal Review Services Involving 45-685 Lohiehu Street, Kaneohe, Oahu,Hawaii 12. Property Type:Estate Valuation Client: Cades Schutte LLP TMK: 3)2-6-17-6 et al. Date of Assignment: 08/26/25 Nature of Assignment: Appraisal Services Regarding 46 Properties, Oahu and Island of Hawaii, Hawaii, of . 195g eE7fi lz 117• STATE OF HAWAII STATE PROCUREMENT OFFICE CERTIFICATE OF VENDOR COMPLIANCE This document presents the compliance status of the vendor identified below on the issue date with respect to certificates required from the Hawaii Department of Taxation(DOTAX),the Internal Revenue Service,the Hawaii Department of Labor and Industrial Relations(DLIR),and the Hawaii Department of Commerce and Consumer Affairs(DCCA). Vendor Name: MEDUSKY& CO., INC. DBA/Trade Name: MEDUSKY& CO., INC. Issue Date: 05/14/2026 Status: Compliant Hawaii Tax#: 20300900-01 New Hawaii Tax#: FEIN/SSN#: XX-XXX2098 UI#: XXXXXX9204 DCCA FILE#: 29306 Status of Compliance for this Vendor on issue date: Form Department(s)Status A-6 Hawaii Department of Taxation Compliant 8821 Internal Revenue Service Compliant COGS Hawaii Department of Commerce&Consumer Affairs Compliant LIR27 Hawaii Department of Labor&Industrial Relations Compliant Status Legend: Status Description Exempt The entity is exempt from this requirement Compliant The entity is compliant with this requirement or the entity is in agreement with agency and actively working towards compliance Pending A status determination has not yet been made Submitted The entity has applied for the certificate but it is awaiting approval Not Compliant The entity is not in compliance with the requirement and should contact the issuing agency for more information F fAAspen Aspen American Insurance Company LIA Administrators & Insurance Services Insurer(Referred to below as the "Company") Company's Program Administrator: 499 Washington Boulevard,8th Floor LIA Administrators&Insurance Services Jersey City,NJ 07310 1600 Anacapa Street Santa Barbara,CA 93108 APPRAISAL,VALUATION AND PROPERTY SERVICES 800-334-0652 PROFESSIONAL LIABILITY INSURANCE POLICY DECLARATIONS Date Issued: 9/30/2025 Policy Number: AAI007310-11 Previous Policy Number: AAI007310-10 THIS IS A CLAIMS MADE AND REPORTED POLICY. COVERAGE IS LIMITED TO LIABILITY FOR ONLY THOSE CLAIMS THAT ARE FIRST MADE AGAINST THE INSURED DURING THE POLICY PERIOD AND THEN REPORTED TO THE COMPANY IN WRITING NO LATER THAN SIXTY (60) DAYS AFTER EXPIRATION OR TERMINATION OF THIS POLICY, OR DURING THE EXTENDED REPORTING PERIOD, IF APPLICABLE, FOR A WRONGFUL ACT COMMITTED ON OR AFTER THE RETROACTIVE DATE AND BEFORE THE END OF THE POLICY PERIOD. PLEASE READ THE POLICY CAREFULLY. 1. Customer ID: 135056 Named Insured: MEDUSKY&CO.,INC. 800 Bethel St.,Suite 405 Honolulu,HI 96813 2. Policy Period:From: 11/10/2025 To: 11/10/2026 12:01 A.M.Standard Time at the address stated in 1 above. 3. Deductible: $1000 Each Claim 4. Retroactive Date: 09/09/1995 5. Inception Date: 11/10/2015 6. Limits of Liability: A. $1,000,000 Each Claim B. $2,000,000 Aggregate 7. Covered Professional Services(as defined in the Policy and/or by Endorsement): Real Estate Appraisal and Valuation: Yes X- No Residential Property: Yes X- No Commercial Property: Yes x- No Bodily Injury and Property Damage Caused During Appraisal Inspection($100,000 Sub-Limit): Yes X- No (If"yes",added by endorsement) Right of Way Agent and Relocation: Yes No X Machinery and Equipment Valuation: Yes No XX Personal Property Appraisal: Yes _ No X (If"yes",added by endorsement) Real Estate Sales/Brokerage: Yes No X (If"yes",added by endorsement) 8. Report Claims to:LIA Administrators&Insurance Services,800-334-0652,P.O.Box 1319,1600 Anacapa Street,Santa Barbara,CA 93102-1319 9. Annual Premium: 3,377.00 10. Forms attached at issue: LIA002(04/19)LIA HI(05/19)LIA012(06/22)LIA018(05/19)LIA164(05/19)LIA165(05/19) LIA169(12/21)LIA173(01/24)LIA174(01/25) This Declarations page,together with the completed and signed Policy Application including all attachments and thereto,and the Policy shall constitute the contract between the Named Insured and the Company. 09/30/2025 BY Date Authorized Representative LIA001 (05/22) Page 1 of 1 Appraisal, Valuation and Property Services Professional Liability Insurance Policy Named Insured: MEDUSKY&CO.,INC.Policy Number:AAI007310-11 Effective Date: 11/10/2025 Customer ID: 135056 THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY. ADDITIONAL COVERED PROFESSIONALS ENDORSEMENT This endorsement modifies insurance provided under the following: APPRAISAL,VALUATION AND PROPERTY SERVICES PROFESSIONAL LIABILITY INSURANCE POLICY In consideration of the premium charged,it is agreed that Section IV.DEFINITIONS (I) "Insured" is amended to include: Insured" means: The persons identified below,but only while acting on behalf of the Named Insured: Coverage Name Effective Date Jan R. Medusky 11/10/2025 Edward Becker 11/10/2025 Carter Jones 11/10/2025 All other terms, conditions,and exclusions of this Policy remain unchanged. Aspen American Insurance Company Page 1 of 1 LIA012(06/22) CERTIFICATE OF INSURANCE Producer:Issue Date:09/30/2025 Ibis Certificate is issued as a matter of information only and LIA ADMINISTRATORS&INSURANCE SERVICES confers no rights upon the Certificate Holder.This Certificate P.O.Box 1319 does not amend,extend or alter the coverage afforded by the Santa Barbara,CA 93102-1319 policy below. Insured: 135056 COMPANY AFFORDING COVERAGE MEDUSKY&CO.,INC. S00 Bethel St.,Suite 405 Aspen American Insurance Company Honolulu,HI 96813 Fax Number: 808-599-3736 Authorized Representative This is to certify that the policy of insurance listed below has been issued to the Insured named above for the policy period indicated. Notwithstanding any requirement,term of condition of any contract or other document with respect to which this Certificate may be issued or may pertain,the insurance afforded by the policy described herein is subject to all the terms,exclusions and conditions of such policy.Limits shown may have been reduced by paid claims. DISCLAIMER:This certificate of insurance does not affirmatively or negatively amend,extend,or alter the coverage afforded by the insurance policy. TYPE OF INSURANCE POLICY NUMBER EFFECTIVE DATE EXPIRATION DATE LIMITS Professional Liability AAI007310-11 11/10/2025 11/10/2026 Each Claim 1,000,000 General Aggregate 2,000,000 Description of Operations/Locations/Special Items: Professional Services as defined in the policy Certificate Holder: Cancellation: MEDUSKY&CO.,INC. SHOULD ANY OF THE ABOVE DESCRIBED POLICIES 800 Bethel St.,Suite 405 BE CANCELLED BEFORE THE EXPIRATION DATE Honolulu,HI 96813 THEREOF,NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. LIA0001 (11/97) Insured Copy MEDUSKY & CO., INC. Real Estate Consultants A professional organization providing real estate consulting services to clients in the Pacific Basin requiring responsible, comprehensive and creative guidance to assist in formulating informed decisions and viable solutions to difficult real estate problems. Medusky&Co.,Inc. BACKGROUND AND CONCEPT During recent years, problems with real estate ownership and development have become increasingly complex due to worldwide economic factors, governmental policies and regulations, and the competitive nature of real estate activities. In order to maximize earnings and profits while reducing losses and risks, individuals, corporations and institutions involved in real estate ownership and development often require the services of informed and objective consultants. Recognizing the expanding need for professional real estate consulting services,Medusky&Co., Inc. (previously known as Cowell & Co., Inc.) was established in 1975. The firm's extensive experience in the field allows it to provide its clients with a wide variety of specialized real estate consulting services, including valuation studies, feasibility studies, market studies and market expertise. Such background includes real estate consulting, appraising and brokerage. In addition to the above services, Medusky & Co., Inc also specializes in identifying major real estate investment opportunities in the Pacific Basin for financial institutions, corporations and private and foreign investors. Acting through his brokerage firm (Realty Advisors, Inc.), Mr. Medusky is able to represent clients in major real estate transactions. Medusky&Co.,Inc. 2 TYPES OF SERVICES PERFORMED APPRAISAL/VALUATION STUDIES Detailed valuation studies completed for a wide variety of purposes, including mortgage loan financing, rent renegotiation, litigation, disposition, acquisition, asset management, leased fee conversions, etc. ARBITRATION/LITIGATION Available for service as an arbitrator, consultant and/or expert witness for disputes involving real estate, including rent renegotiations,valuation and other matters. REAL PROPERTY TAX APPEALS ANALYSIS Review real property tax assessed values and associated real property taxes. Services include valuation analysis for real property tax appeal purposes. HIGHEST AND BEST USE/DEVELOPMENT STUDIES Conduct market investigations, prepare feasibility analyses and counsel clients regarding the most productive utilization for sites proposed for development. Such studies can be incorporated into the planning process to maximize income,profits and potential. ACQUISITIONAL ANALYSIS Conduct land use investigations and market analyses for clients acquiring vacant and/or improved properties. In addition to providing market research and recommendations, specialized services available include acquisition and lease negotiation. Relocation studies are prepared for clients desiring facilities for their own occupancy. DISPOSITION ANALYSIS Analyze corporate real property holdings and conduct market investigations to determine which properties should be sold or retained. Marketing strategies are also formulated in conjunction with disposition recommendations. MARKETING CONSULTANT Establish marketing strategies and prepare marketing brochures for various types of real property. Services include client counseling regarding probable selling price, sale terms and potential buyers. MARKET STUDIES Conduct research regarding office, industrial, hotel, retail and residential development opportunities. Market data is analyzed and utilized to estimate rent levels, price levels, absorption rates, market demand and related factors. The results of the market study can be incorporated into architectural planning for development. Medusky&Co.,Inc. 3 MAJOR STUDIES AND ASSIGNMENTS CONDUCTED BY MEDUSKY & CO., INC. 1. Valuation of all privately owned property on the Island of Guam, Mariana Islands, for real property tax purposes. This major study, initiated by the Government of Guam and completed over a 21-month time frame from 1993 through 1995, involved approximately 50,000 properties, including land and improvements. The study covered all types of privately owned real estate ranging from agricultural and residential properties to office buildings, hotels, shopping centers and industrial properties. 2. Counseling and valuation analyses involving all State-owned commercial, industrial and resort land located in Koror State, Republic of Palau. The purpose of this assignment, which was completed for the Koror State Government, was to provide land/lease rent counseling services in order to establish ground rent for various commercial/industrial properties located throughout Koror State in the Republic of Palau. A similar study was also completed for the Palau national government. 3. Leased fee analyses for purposes of converting leasehold residential properties to fee simple status. Over the last 25 years, the firm has been involved in the conversion of over 30 single-family residential tracts and 200 condominium/co-operative apartment projects located throughout the State of Hawaii. This work has been done for lessors, lessees, and lending institutions. 4. Market rent study for 9,404 acres of land comprising of The National Park of American Samoa on the islands of Tutuila, Ta'u, Ofu and Olosega, Territory of American Samoa. This study was completed for the U.S. National Park Service and served as the basis of establishing ground rent for the park payable to landowners in American Samoa. 5. Served as consultant for Hawaii investors involved in 1031 tax deferred exchanges regarding the acquisition of properties on the mainland United States. Such sales involved the acquisition of the First Technology Federal Credit Union Building in Portland, Oregon, for$5 million, as well as other transactions. 6. Consultant to JMB Realty (Chicago, Illinois) for real property valuation matters regarding the merger of Amfac, Inc. with JMB Realty. This major study involved preliminary valuation of all real estate holdings of Amfac, Inc. located throughout the Hawaiian Islands. 7. Broker representing buyers in several transactions involving leased fee interests in land under condominium projects. Recent sales include The Mahana ($11.2 million), Kaanapali Shores ($22.4 million), Luana Kai ($4.5 million), Royal Kahana ($12.0 million) and Pohailani Maui ($5.8 million). Meduskv&Co.,Inc. 4 REPRESENTATIVE CLIENT LIST: Financial/Lending Institutions Bank of America Hawaii National Bank Bank of Hawaii Sanwa Bank(New York) Churchill Mortgage Corporation(Los Angeles) The Long-Term Credit Bank of Japan(Japan) City Bank The Mitsui Trust&Banking Co., Ltd. (Japan) Deutsche Bank Mortgage Capital (New York) TIAA—CREF(New York) First Hawaiian Bank Wells Fargo Bank Property Management Companies Certified Management Colliers Monroe&Friedlander Chaney Brooks&Company Hawaiiana Management Property Owners/Developers Alexander&Baldwin, Inc. MW Group Ameron HC&D Mauna Kea Properties, Inc. Castle&Cooke, Inc. Mitsui Construction Hawaiian Electric Industries (HEI, Inc.) Nauru Phosphate Royalties (Honolulu), Inc. Government Agencies State/County County of Kauai Department of Transportation Department of Hawaiian Home Lands Department of Agriculture Department of Land and Natural Resources State Attorney General's Office Federal Department of Agriculture Department of the Navy Department of the Interior General Services Administration Department of Justice Veteran's Administration Pacific Basin Government of American Samoa Guam Airport Authority Government of Guam Koror State Government, Republic of Palau Attorneys Alston Hunt Floyd& Ing Kemper&Watts Ashford&Wriston Kuniyuki&Chang Carlsmith Ball LLP McCorriston Miho Miller&Mukai Cades Schutte Fleming&Wright Neeley&Anderson Damon Key Leong Kupchak Hastert Paul Johnson Park&Niles Gelber Gelber Ingersoll Klevansky Reinwald O'Conner Marrack Hoskins &Playdon Goodsill Anderson Quinn& Stifel Rush Moore Craven Sutton Morry&Beh Meduskv&Co.,Inc. 5 COMPENSATION Medusky & Co., Inc. is compensated on a fee basis. Typically, a fixed fee is estimated for an assignment before its commencement. However, if the scope of an assignment cannot be determined prior to commencement, a minimum and maximum fee range is established. It is our standard practice to require a retainer fee upon acceptance of our proposal and prior to commencement of the assignment. The balance is due upon completion of the assignment or as may otherwise be arranged. Consulting services are also available on a retainer fee basis. The fee is subject to review and adjustments if the scope of services provided changes substantially from that originally anticipated. Our professional fees are based on the following factors: Complexity of the assignment Professional talents required Time required for assignment completion Personnel involved Urgency of the assignment Magnitude of the assignment Responsibility involved Medusky&Co.,Inc. 6 JAN R. MEDUSKY, MAI, CRE Corporate President PROFESSIONAL BACKGROUND Associate of Medusky & Co., Inc. (previously known as Cowell & Co., Inc.) since 1979, initially as Research Analyst and,subsequently as Staff Appraiser, Senior Appraiser,Vice President and President. PROFESSIONAL AFFILIATIONS Member,The Counselors of Real Estate(CRE),Certificate No. 2560. 2003 Chapter Chair,Hawaii Chapter of the Counselors of Real Estate. Member,Appraisal Institute(MAI), Certificate No. 7313. 1990 President,Honolulu Chapter No. 15,American Institute of Real Estate Appraisers. State of Hawaii,Certified General Appraiser(License No. CGA-17). Territory of Guam,Certified General Appraiser(Inactive License No. CA 92-006). Licensed Real Estate Broker, State of Hawaii(License No.RB-16915). Member,Honolulu Board of Realtors. EDUCATION Culver Military Academy, Culver,Indiana; graduated with honors, 1964-1968. Bachelor of Science Degree,U.S.Military Academy,West Point,New York, 1968-1972. University of Hawaii,Graduate courses in Business and Economics, 1975-1976. Master of Business Administration Degree,Chaminade University of Honolulu, 1979-1980. SPECIAL REAL ESTATE COURSES Graduate Real Estate Institute, Courses I and II,Honolulu, 1979. Stapleton School of Real Estate, Sales Licensing Course,Honolulu,1979. Stapleton School of Real Estate,Brokers Course,Honolulu, 1996. Various Appraisal Institute courses. MILITARY Captain, U.S. Army, 1972-1978. Held various positions including Commander, Air Defense Artillery Battery and Special Staff Officer,25th Infantry Division General Staff, Schofield Barracks,Hawaii. PROFESSIONAL EXPERIENCE Engaged in real estate consultation and valuation with Medusky& Co., Inc. (previously known as Cowell & Co., Inc.) since 1979. Geographical areas covered include the four counties of the State of Hawaii, the Territory of Guam, Federated States of Micronesia, Republic of Marshall Islands, Republic of Palau, Saipan, Territory of American Samoa,Republic of Korea and West Coast of the Mainland U.S. Experience includes valuation of commercial, resort hotel, industrial, multi-family residential and agricultural properties. Special assignments include marketing and feasibility studies. Specializes in valuation for litigation purposes including condemnation,real property tax assessment appeals, rent renegotiations and other matters. Qualified as an expert witness on property values in the State Courts of Hawaii. Served as Broker specializing in leased fee conversions for condominium projects. Medusky&Co.,Inc. 7 EDWARD W. BECKER, MAI Real Estate Appraiser PROFESSIONAL BACKGROUND Associate of Medusky & Co., Inc. (previously known as Cowell & Co., Inc.) since 1993, initially as Research Analyst and, subsequently as Real Estate Appraiser. PROFESSIONAL AFFILIATIONS Designated Member, Appraisal Institute (MAI) State of Hawaii, Certified General Appraiser(License No. CGA-581). EDUCATION Bachelor of Arts Degree, University of Hawaii at Manoa, Honolulu, Hawaii. SPECIAL REAL ESTATE COURSES Appraisal Institute Courses 550—Advanced Applications. 540—Report Writing and Valuation Analysis. 530—Advanced Sales Comparison and Cost Approaches. 520—Highest &Best Use and Market Analysis. 510—Advanced Income Capitalization. 430—Standards of Professional Practice, Part C. 420—Standards of Professional Practice, Part B. 410—Standards of Professional Practice, Part A. Various other Appraisal Institute courses. PROFESSIONAL EXPERIENCE Engaged in real estate consultation and valuation with Medusky & Co., Inc. (previously Cowell & Co., Inc.) since 1993. Geographic areas covered include the four counties of the State of Hawaii, the Republic of the Marshall Islands, American Samoa and Republic of Korea. Experience includes valuation of commercial, resort hotel, industrial, multi-family residential and agricultural properties. Special assignments include marketing and feasibility studies. Medusky&Co.,Inc. 8