Okay, let’s tackle this. So Stephen Niemeier has 38 years of experience as a CPA, which is extremely extensive. He’s been president of his firm for over 30 years, which indicates strong leadership skills. He has a strong educational background from Baylor University. Considering his level of experience, education, and leadership role, I would estimate his hourly rate to be around $250. This is higher than the average CPA rate, but lower than what top-level executives or partners in accounting firms might charge. It's also lower than what a mediator/arbitrator with similar experience might charge, as his expertise is more focused on accounting and financial reporting rather than ADR. However, his leadership role and extensive experience do warrant a premium rate.