Mr. Corcoran's c.v.

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James I.W. Corcoran

Education

University School - Shaker Heights, Ohio - cum laude

Harvard University - Cambridge, Massachusetts - B.A. cum laude

Harvard Law School - Cambridge, Massachusetts - LL.B., LL.M.

Professional Memberships and Credentials

New York State Bar American Bar Association

Commonwealth of Massachusetts Bar Cleveland Bar Association

State of Ohio Bar Estate Planning Executives Institute

State of California Bar (inactive)

American Bar Association - Probate & Trust Section

American Society of Appraisers (ASA) - Accredited Senior Appraiser

International Society of Appraisers (ISA) - Accredited Member

Appraisers Association of America (AAA) - Certified Member

Association of Certified Fraud Examiners (CFE) - Certified Member

Certificate of Completion of the Uniform Standards of Professional Appraisal Practice (USPAP) - 2007

American Arbitration Association - Arbitrator

IFAR - International Foundation for Art Research (The Art Loss Register)

College Art Association

The Historians of Netherlandish Art

The Titanic Historical Society

Committee of Smaller Enterprises (COSE) � Cleveland, Ohio

Cleveland Council on World Affairs � Cleveland, Ohio

Museum and Society Membership

Butler Institute of American Art - Youngstown, Ohio

Cleveland Museum of Art - Cleveland, Ohio

Columbus Museum of Art - Columbus, Ohio

Museum of Modern Art (MOMA) - New York, New York

Royal Academy - London, England

English Speaking Union of the Commonwealth and the United States

Harvard Club of New York

Irish Georgian Society - Dublin, Ireland

Royal Canadian Military Institute - Toronto, Canada

Royal Overseas League - London, England

Signet Society - Harvard University

University Club of Montreal - Montreal, Canada

The Rowfant Club � Cleveland, Ohio

Cleveland Skating Club � Cleveland, Ohio

French Heritage Society, Northern Ohio Chapter � Chair 2005-present

Cleveland Artists Foundation � Trustee, 2005-present

Business Activities

Corcoran Appraisal Group International is actively engaged in the appraisal of fine arts, antiques, decorative arts, Titanic and other collectibles for private clients and organizations across the country and has an unparalleled level of success with the IRS in this area. Mr. Corcoran is regularly involved in preparing charitable donation and federal estate tax appraisals; he also works for clients around the country on loss and damage claims and serves as an expert witness in litigation matters involving fine art.

C & C Fine Art Ltd. for whom Mr. Corcoran is the designated North American agent is involved in the private sale of Old Master and 19^th and 20^th century masterworks of art primarily in North America and

Europe. This involvement provides hands on knowledge of and experience with the art market on an

ongoing basis.

Professional Advancement

Mr. Corcoran regularly attends national and international conferences and seminars in areas related to

fine art and appraisal theory and practice. He attended a three day Historians of Netherlandish Art Conference, The Bi-Annual International Colloquium on Underdrawings in Works of Art at Bruges, Belgium, and a three day seminar held at the Warner Museum of American Art in Tuscaloosa, Alabama on American paintings, drawings, works of art and antique furniture in 2003 and 2004. He also attends the Annual 4 day Appraisers Association Conference in New York City in December of each year. In February 2007, Mr. Corcoran successfully completed USPAP recertification.

Corcoran Appraisal Group International is one of the earliest subscribers in North America to the oldest, largest and most extensive art sales data bank in the world, ArtQuest. ArtQuest is located in England and has over 2 million separate sales records for fine arts sales occurring over the last 35 years. Corcoran Appraisal Group International can access this data bank at any time via internet and obtain precise descriptions and accurate valuation numbers as of a specific point in time or pricing trends and market analysis data over a period of 35 years for works by a specific artist. Mr. Corcoran worked closely with Mr. Duncan Hislop, one of the principals of ArtQuest. Mr. Corcoran visited ArtQuest�s facilities in Weybridge, England some years ago.

Also via internet, Corcoran Appraisal Group International can access the Martin Gordon Fine Art Prints Data Bank which contains a ten year sales history for fine arts prints. We also have in-house research capability with a subscription to ArtFact.com, which allows access into a database containing auction price information for fine art, antiques, decorative art, and furniture. AskArt.com and Artnet.com are the most recent additions to our online database resources and both provide in-depth information on major American artists (and some foreign artists as well). In addition to these computer-assisted means of securing important information for appraisal purposes, Corcoran Appraisal Group International maintains a substantial and steadily growing library of auction catalogs from across Europe including France, Switzerland, Belgium, England, and Scotland in addition to catalogs from across North America. The Corcoran Appraisal Group International library includes many current exhibition catalogues and periodicals with additional documentation and information. Mr. Corcoran�s extensive travels and presence in auction sale rooms, galleries, and museums throughout North America and Europe is an assurance of the most up-to-date on-site knowledge of the fine arts market.

Corcoran Appraisal Group International has made or organized loans of art to the following museums in North America and Europe:

Mr. Corcoran�s recent activity in the international art market includes the following:

Appraisers Association of America Annual Conference - New York (1994-1996, 1998-2006)

American Society of Appraisers Annual Conference - Houston, Texas (speaker 1997, 1998)

International Fine Print Dealers Association Fair - New York, New York (1995-1998, 2000, 2002)

The Prado Museum (Goya Drawing Exhibition / General Gallery Visit) - Madrid, Spain

Centro de Arte Reina Sofia (Exhibitions of Bruce Nauman and Agnes Martin) - Madrid, Spain

Royal Academy (Old Master Drawings from the Getty Museum Collection) - London, England

Thyssen-Bornemisza Museum (Old Master and Contemporary Galleries) - Madrid, Spain

Musee d�Orsay (The Barnes Collection and the Permanent Collection) - Paris, France

Metropolitan Museum of Art (Rembrandt, J.S. Copley, Howard Hodgkin, Peter Chistus) - New York, New York

Museum Boijmans Van Beuningen � Masterworks from the Rijksmuseum � Rotterdam, Netherlands

Koninklijk Museum voor Schone Kunsten � 15^th Century Flemish Diptychs � Antwerp, Belgium

Colloquia for the Study of Underdrawing in Painting - Belgium - 1995, 1997, 1999, 2001, 2003, 2006

Historians of Netherlandish Art - Baltimore Colloquium � 1998, Antwerp Conference � 2003

Biennial Conference on Underdrawings in Paintings and Works of Art � Bruges, Belgium - 2006

Early Netherlandish Diptych Exposition and Colloquium � Antwerp, Belgium � 2007

Jheronimus Bosch Colloquium � Jheronimus Bosch Art Center, Hertogenbosch, Netherlands - 2007