Victor Republicano, Jr., CPA is an accounting and consulting practitioner, who has provided professional services to business owners, corporate management, lawyers and their clients, since 1977.

Mr. Republicano provides assistance in all phases of the litigation process, from strategy sessions early in the dispute, through settlement negotiations, and trial. Among his distinguishing achievements is his Diplomate status from the American Board Forensic Accounting and the American College of Forensic Examiners. Mr. Republicano has extensive experience in providing litigation consulting services and expert testimony in a wide variety of areas. His litigation consulting projects have included damage assessment and analysis, inspection and reconstruction of accounting records, pre-trial preparation, expert testimony, witness preparation, courtroom assistance, and post-trial consultation with counsel. He has served as an expert witness in over 100 cases, including matters in state and federal court, administrative proceedings, and alternative dispute resolution forums.

Mr. Republicano is experienced in small business consulting, accounting and auditing, publicly traded companies, and litigation services. His industry experience includes: Ag-Chem, Construction, Distribution, Financial Institutions, High-Tech, Manufacturing, Network Marketing, Non- Profit Organizations, Professional Services (Architects, Engineers, Law Firms, etc), Securities and Retail. Mr. Republicano has assisted a variety of companies with IPO's, private placements and statutory filings with the Securities and Exchange Commission. He also has provided extensive consultations to entrepreneurs and others and other non-public business owners regarding mergers and acquisitions, inventory control systems, credit and collections management, and property lease analyses.

Litigation and Other Services:

Accounting Alternate Dispute Resolution (Mediation, Referee, Special Master) Business Valuations Construction Claims Contract Disputes Expert Witness Damage Calculations and Assessment Economic Loss White Collar Crime	Forensic Accounting Fraud Insurance Claims Investigative Services (accounting, finance, business and trade practices) Lost Profits Personal Injury Reconstruction of Accounting Records Witness Preparation

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MCS Associates is a nationally recognized consulting group that has provided financial, operations and regulatory/compliance consulting services nationwide to financial institutions, insurance companies and regulatory agencies as well as real estate and financial services organizations for over 30 years.

Expert Witness and Litigation Consulting are a primary focus of our services. We undertake expert witness assignments throughout the United States and our clients include several hundred leading law firms around the country, working on behalf of both plaintiff and defendant financial institutions, borrowers, depositors, investors, developers, insurance companies and their insured, securities/insurance/real estate brokers/agents, regulators and government agencies, and individuals.

Together with MCS Associates’ specialized resources in banking, financial services and real estate, we also draw on key strategic alliances in insurance, economics, academia and the securities industry to meet a wide range of expert witness needs. Our litigation experts include experienced bankers, lenders, consultants, regulators, managers, brokers & agents in insurance, real estate, and securities; insurance claims and underwriting managers; economists, accountants, appraisers, real estate analysts, and academics.

Areas of Expertise Include:

Banking Operations/Administration

Check Fraud

Lending Policies, Custom and Practice

Loan Underwriting & Credit Administration

Sub Prime Loan Originations, Underwriting, Securitizations & Servicing

Bankruptcy, Foreclosures and Workouts

Trust & Fiduciary Issues / Operations

Securities Brokerage & Investments

Valuations & Damages Analysis

Forensic Accounting

Employment / Compensation

Real Estate Brokerage & Management

Title Insurance & Escrow

Real Estate Appraisal & Transactions

Insurance Industry Custom & Practice

Insurance Coverages / Claims Handling

Insurance Bad Faith

Alistair Hynd has over 15 years experience in Corporate Finance. He heads the Project Finance and Financial Modelling Team that functions at Baker Tilly Corporate Finance, LLP (Baker Tilly). Mr. Hynd specialises in Project Finance, PFI, PPP and Debt Advisory plus Financial Modeling. Mr. Hynd is an Associate of the Institute of Chartered Accountants in England and Wales (ICAEW) and member of the Institute's Corporate Finance faculty. He is also a full member of the Association of Corporate Treasurers.

Mr. Hynd's team at Baker Tilly can become involved in Project Finance or Financial Modeling in three ways:

Financial Adviser to the Government – structuring projects, evaluating bids, and negotiating detail

Financial Adviser to the Consortium – assembling the bid, refining and optimising it, and acting as interface with funding markets

Acting for the Banks and other Lenders - providing reassurance that the model on which they are lending is fit for purpose.

Other Services Include

Capital Markets: Reporting Accountants, Flotation e.g. advice on Financial Structuring, Accounting Systems and Policies, Share Option, Director / Employer Benefits, Audit and Taxation services

Due Diligence: Historic Performance, Cash Flows, Assets and Liabilities, Forecasts, Working Capital Requirements, Financial Systems and Controls, Taxation

Mergers and Acquisitions / Private Equity:Preparing / Maximise Value from Business Sales, Negotiate Terms and Raise Private Equity / Debt Finance to Support Management Buy Out or Buy In, Raising Private Equity / Debt Finance for Growth, Cash Out or Recapitalisation, etc.

Valuations: Shares, Businesses, Options and Warrants, Various Derivatives, Brands and other Intellectual Property, Film and Media Rights,Income Producing Assets

Paul A. Baumann is a Certified Public Accountant (CPA) in the State of Florida, and a member of the American Institute of Certified Public Accountants (AICPA). Mr Baumann also holds several designations as an ABV, CFF, and ASA. He has over 20 years experience providing testimony, and recognized as an expert in the field of Business Valuation and the Calculation of Economic Damages. Mr. Baumann provides Forensic Analysis and Expert Witness testimony for litigation purposes throughout the United States for matters involving Commercial Damages, Lost Profits, Fraud, and Shareholder Disputes.

Baumann Moreau Consulting Group (BMCG) is regularly engaged tax and accounting services, and in the valuation of businesses and their securities in connection with mergers, acquisitions, corporate restructuring, negotiated underwriting, and private placements. BMCG's reports are used to comply with statements issued by the Financial Accounting Standards Board (e.g. FAS 123, 141, 142, 157) and for presentation to the Internal Revenue Service.

Services Include:

International Merger & Acquisitions

Business Valuation for Compliance with Uniform Standards of Professional Appraisal Practice

Commercial Damage Analysis

Dissenting Stockholder Suits

Fraud Investigations

Estate / Gift Valuations

Intellectual Property Valuations

Transfer Pricing and Fairness Opinions

Danny F. Dukes and Associates, LLC is a Forensic Accounting Firm that specializes in expert witness and litigation support services. We have investigated fraud and various financial transactions. We are extremely knowledgeable in all aspects of laws pertaining to financial transactions and lending transactions.

Our founder, Danny F. Dukes, has spent over 28 years in the financial institutions and mortgage industry. Danny understands all aspects of mortgage and financial institution transactions.

As a consultant, he has assisted community banks with investment management, asset liability management, investment banking, compliance issues, internal audit, bank operations, bank policies and general accepted accounting principles. He has assisted in a capital raise for de-novo banks. He has also served as a lead on the selection of data processing solutions and transition teams for mergers and acquisitions.

Areas of Expertise:

Bank Fraud & Embezzlement Bank Operations & Practices Cash Management Check Processing / Check 21 Check Kiting Deposit Accounts Electronic Transactions / ACH, ATMs Embezzlement

Loan Administration Money Laundering Payment Processing & Fraud Detection/Prevention Royalty Audits Damage Computation Claims Analysis Determination of Compliance

Michell M. Cohen is a Certified Public Accountant. He has earned his Bachelors of Science in Business Administration and Accounting. His primary areas of expertise are in Manufacturing, Distribution, Restaurants, Catering, Realtors, Landscapers, Interior Design, Medical Professionals, Personal and Corporate Tax Planning, Cash Flows, Business Consulting, Strategic Business Planning, Finance and Management.

Memberships and Affiliations:

American Institute of Certified Public Accountants

Illinois Certified Public Accountant Society

Association of Certified Fraud Examiners

Jay W. Dahl is both a Certified Public Accountant and a Certified Lease Professional. Jay W. Dahl is a CPA with over 25 years of accounting and tax experience. Mr. Dahl has been a partner at ECS Financial Services, Inc. (formerly Edwin C. Sigel, Ltd.), a 25-person accounting firm in Northbrook, Illinois since 1990.

Mr. Dahl’s expertise includes financial projections, business and personal tax preparation, management consulting, accounting and portfolio management services for equipment lessors and brokers, and personal and corporate tax planning.

Areas of Expertise:

Generation Skipping and Gifting Issues

Individual and Corporate Tax Planning

Research and Tax Return Preparation

Estate and Trust Planning and Return Preparation

Profit-Sharing and Retirement Plan Consulting and Design

Strategic Business Planning

Financial Statement Compilation

Management Consulting and Leasing Company Management

Mr. Dahl is skilled in multi state and multi jurisdiction income and personal property taxes and has served as a special master in the New York federal court.

Samuel N. Oliva has served as Managing Partner of ECS Financial Services, Inc., a regional certified public accounting firm, since 1982. Concurrently, Mr. Oliva has served as CEO of Beacon Funding Corporation, a successful equipment leasing company, since 1990.

Mr. Oliva is a Certified Public Accountant, Certified Management Accountant, Certified Lease Professional, licensed business broker and a licensed real estate broker. Mr. Oliva serves on the Board of Directors of Harris Bank in Chicago. His distinctions include the 2002 Financial Executive Award from the Institute of Management Accountants and the 2003 Distinguished Alumnus Award from Western Illinois University. Mr. Oliva obtained his Bachelor’s degree from Western Illinois University, and his MBA from the University of Chicago.

Mr. Oliva’s accounting and tax background, coupled with his superior business knowledge and management skills, his expertise within the leasing industry, and his natural business sense, make him uniquely qualified to opine on accounting, finance, credit and real estate related matters. He has been instrumental in building both his CPA firm and his leasing company into well managed, successful organizations. He has offered valuable advice to numerous business owners and managers over the years, helping many companies to grow and develop into successful financial organizations.

Mr. Oliva has served as an expert witness in a variety of situations. His experience includes serving as a confident and knowledgeable trial witness, preparation of expert witness reports, evaluation of damages and consulting with attorney’s throughout the various stages of litigation.

Areas of Expertise:

Leasing Company Management

Merger and Acquisition Consulting

Real Estate Brokerage

Finance and Management

Estate Administration

Litigation Support

Personal and Corporate Tax Planning

Financing Acquisition and Negotiations

Investment Advice and Systems Consulting

Strategic Business Planning

Our analysis and research combined with unique presentation techniques have resulted in an unequaled track record in successful court cases and client recoveries. Our personnel are full time and fully focused on the services we provide. We thoughtfully incorporate technology into our work to provide great results at a more reasonable cost. Our expertise encompasses damages analysis, lost profit studies, business & intangible asset valuations, fraud investigations, statistics, forensic economic analysis royalty audits, strategic & market assessments, competitive surveys, analysis of computerized data including computer forensics, and a wide range of other financial advisory services. We serve the entire nation.

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