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Accountants / Accounting Expert Witnesses

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Steven G. Roberts
CPA/CFF, CFE, CCI, CGMA, FCPA
Sammamish WA 98074
USA
phone: 425-868-3330 ext.151
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Steven Roberts Forensic Accounting Expert PhotoSince 1987, Steven G. Roberts, CPA, CFF, CFE, CCI, CGMA, FCPA, has focused exclusively on Valuation, Economic Analysis, Economic Loss Measurement, Forensic Accounting, and Fraud Examination. His assignments regularly include expert report and exhibit preparation, and deposition and courtroom testimony. Other of his engagements include arbitration, mediation and appraisal testimony.

Mr. Roberts has also been retained directly by the court as a Special Master relative to economic loss measurement and forensic accounting issues. He is a Certified Public Accountant, Certified Fraud Examiner and Forensic Certified Public Accountant. He is also certified by the AICPA in Financial Forensics, is a Certified Criminal Investigator, and is a member of the Academy of Court Appointed Special Masters. Over the past 29 years, Mr. Roberts has been directly responsible for designing, implementing and managing more than 2,000 engagements involving billions of dollars.

He has managed economic loss and valuation engagements in Alaska, Europe, across North America, in Mexico, and throughout the Gulf and Pacific Rim. He is a speaker, lecturer and author of courses and articles on economic damage measurement principles, forensic accounting issues and independent expert practices. Mr. Roberts is the principal and founder of Veritas Forensic Accounting and Economics.

Areas of Expertise:

  • Breach of Contract
  • Breach of Fiduciary Duty
  • Business Interruption
  • Business Dissolution
  • Economic Viability
  • Class Actions
  • Bellwether Plaintiffs
  • Construction Defect Issues
  • Construction Delay, Cost Overrun
  • Builder's Risk Policies
  • Employee Dishonesty
  • Receivership
  • Bankruptcy
  • Fraud
  • Insurance Loss
  • Inventory Loss
  • Property Damage
  • Intellectual Property
  • Partner Disputes
  • Personal Injury
  • Wrongful Death
  • Product Liability
  • Securities Damages
  • Wrongful Termination


  • View Steven Roberts' Consulting Profile.
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    Thomas Neches
    Managing Partner
    633 West 5th Street, Suite 2800
    Los Angeles CA 90071-2039
    USA
    phone: 213-624-8150
    fax: 213-223-2304
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    Thomas M. Neches is an Certified Public Accountant, Accredited in Business Valuation, a Certified Valuation Analyst, is Certified in Financial Forensics and is a Certified Fraud Examiner. Mr. Neches, Managing Partner of Thomas Neches & Company, LLP, has twenty-eight years of experience in providing expert testimony on Accounting, Business Valuation and Financial Issues. Mr. Neches has testified on behalf of plaintiffs and defendants in state and federal courts in Arizona, California, Florida, Kentucky, Missouri, Nevada, New York and Oregon. He specializes in applying computer database and statistical techniques to assemble and analyze voluminous and complex data. Mr. Neches holds a BA in mathematics from UC San Diego and an MS in operations research from UCLA.
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    177 Bovet Rd
    Sixth Floor
    San Mateo CA 94402-3116
    USA
    phone: 650-542-1120
    fax: 650-636-9285
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    Brian A. Sullivan, CPA/ABV, CVA, CBA, CFE, CMAP, is a Forensic Accountant and Business Valuation specialist in the Food and Beverage Industry.

    Mr. Sullivan integrates accounting and auditing knowledge with investigative skills gained from more than 30 years of practical business experience resolving financial disputes, including breach of contract, embezzlement, fraud, personal injury, and shareholder disputes.

    Litigation Support - Mr. Sullivan is an experienced Valuation Expert Witness and court-appointed referee who specializes in Food and Beverage Business Valuations. One of the few individuals with multiple accreditations (including CPA/ABV and CVA), as well as a background in forensic accounting and business valuation, he is strongly qualified. When attorneys for food and beverage companies need an expert witness who works directly with them and has a reputation for clarity and composure on the stand, they turn to Mr. Sullivan.

    Areas of Expertise:
    • Accounting
    • Forensic Accounting
    • Business Valuations
    • Economic Consulting
  • Economic Damages
  • Financial Matters
  • Forensic Accounting
  • Lost Profits
  • View Brian Sullivan's Consulting Profile.
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    Randy Sugarman, CPA, CFA, CFF
    Forensic Accountant, Managing Partner
    500 Sansome St, Suite 600
    San Francisco CA 94111
    USA
    phone: 415-395-7500
    fax: 415-658-2858
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    Randy Sugarman Forensic Accounting Expert PhotoRandy Sugarman, CPA, CFA, CFF, is the managing partner of Sugarman & Company LLP, which he founded in 1977. In addition to being a Certified Public Accountant, he holds credentials as a Certified Fraud Examiner and a Certified Insolvency and Reorganization Accountant.

    Mr. Sugarman also acts as a State Court Receiver, Federal Bankruptcy Trustee, Assignee for Benefit of Creditors, and Examiner. He has been a certified public accountant since 1970. Prior to the formation of Sugarman & Company LLP, he was associated with the national accounting firms of Main Hurdman (now KPMG Peat Marwick) and Kenneth Leventhal & Company (now Ernst & Young). He attended Stanford University for both his Masters of Business Administration degree, with an emphasis in accounting, and his Bachelor of Arts in international relations.

    Mr. Sugarman is certified by the American Institute of CPAs in Financial Forensics (CFF) and a member of the Association of Insolvency Accountants, Turnaround Management Association, American Bankruptcy Institute, National Association of Certified Fraud Examiners, California Bankruptcy Forum, American Institute of Certified Public Accountants, and California Society of Certified Public Accountants. Mr. Sugarman is one of the founding members of the Turnaround Management Association, where he served on the Board of Directors. He also previously served on the Board of Directors of the Bay Area Bankruptcy Forum and on the California Society of Certified Public Accountants' Committee on Taxation.

    Mr. Sugarman's experience spans a wide range of areas and industries including advertising, construction, direct selling, distribution, financial institutions, hospitals and other health care organizations, manufacturing, professional service firms (including accounting, engineering and law), real estate investment, and retail.

    Litigation Support - Randy Sugarman provides litigation support to both defense and plaintiff legal counsel. He has prepared extensive financial analyses and provides expert witness testimony on management and financial issues and workouts and bankruptcy situations in jurisdictions throughout the country, including California and San Francisco Bay Area courts, as well as the federal bankruptcy and U.S. District courts.

    Mr. Sugarman has assumed management responsibilities, implemented cost controls, negotiated with creditors, and supervised the orderly liquidation of assets. He has handled settlements in excess of $100 million dollars.

    Areas of Expertise:
    • Damage Calculations
    • Lender Liability
    • Lost Profits
    • Preference Analyses
    • Fraudulent Conveyances
    • Business Interruption
    • Cash Flow Analyses
    • Partnership Dissolution
    • Business Valuations
    • Professional Malpractice
  • Real Estate Valuations
  • Constructive Damages
  • Going Concern Analyses
  • Insurance Claims
  • Liquidation Analyses
  • Bankruptcy
  • Reorganizations
  • Fraud / White Collar Investigations
  • Turnarounds
  • Workouts
  • View Randy Sugarman's Consulting Profile.
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    Sidney P. Blum, CPA, CFE, CPEA, CFF
    Los Angeles CA USA
    phone: 818-631-3162
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    Sidney P. Blum, CPA, CFE, CPEA, CFF has over 30 years of professional experience in the areas of Forensic Accounting, Intellectual Property Economic Damages, Royalty Audits, and General Economic Damages.

    Background - Mr. Blum is a financial damages expert witness with particular strength in patents, trademarks, copyrights, toys, entertainment and consumer products. He served as Chief Audit Officer at Beats Electronics, approximately nine years as an accounting firm Partner including five as a Big 4 Partner, and in-house experience with Fortune 50 companies Occidental Petroleum, Unocal, and the Walt Disney Company where he was a member of the internal audit departments. While with Ernst & Young, he led fraud and forensic investigations nationally for their internal audit practice.

    He is Vice Chair of the 2016-2017 Board of Regents of the 75,000 member Association of Certified Fraud Examiners. Having lead more than 1,500 forensic investigations, The Association named Mr. Blum Certified Fraud Examiner of the Year in 2012.

    Litigation Support - As a Financial and Economic Damages expert witness, Mr. Blum has worked on matters from simple to more than $100 million complex litigations. He has testified on more than 30 occasions, equally for plaintiffs and defendants, in a wide variety of State, Federal, and USITC matters. Mr. Blum is a Certified Fraud Examiner, Certified Professional Environmental Auditor, and Certified in Financial Forensics by the AICPA.

    Areas of Expertise:
    • Complex Financial Litigation
    • Patents
    • Copyrights
    • Trademarks
    • False Advertising
    • Accountant Malpractice
    • Royalty Auditor Competence
    • Royalty Disputes
    • Wrongful Termination
    • Construction Defect
    • Film Distribution
  • Unfair Competition
  • Oil & Gas Pipelines
  • Personal Injury
  • Product Liability
  • Breach of Contract
  • Business Interuption
  • Class Action
  • Lanham Act
  • Trusts & Estates
  • USITC
  • DMCA
  • View Sidney Blum's Consulting Profile.
    9/13/2016 · Accounting
    Royalty auditing is a niche service that has exploded in popularity over the last 20 years. The primary purpose of a royalty audit is to test whether a licensee has complied with a license agreement or statutory requirement. The royalty auditor is hired by an intellectual property owner (aka, licensor) or minerals owner to inspect the books and records of a licensee primarily to determine if usage-based monetary amounts have been paid as contractually required. In addition to monetary damage calculations, most royalty audits examine for breach of contract in a wide variety of areas, such as intellectual property protection, record keeping, distribution channels, and permitted usage.

    Sidney P. Blum
    This book navigates readers through the nuances of drafting the best possible financial terms for license and other self-reporting agreements and shows how proper monitoring and auditing should occur once a deal is in place. The 2014 Edition includes updated information on how to properly write the financial aspects of royalty contracts to protect the licensor, licensee, and other concerned parties. Additional sample terms and "real-world" agreements have also been included.
    Sidney P. Blum
    This book navigates the nuances of drafting financial terms for license and other self-reporting agreements and shows how proper monitoring and auditing should occur once a deal is in place. This book will modernize and remold how agreements are written and will greatly enhance the bottom line of licensors and other contractors. Lawyers involved in drafting license and other self-reporting contracts typically understand boilerplate provisions but not the financial nuances that are subject to high degrees of interpretation that eventually costs their clients significant money and business relationships.
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    Patrick Chylinski, MAFF, CVA, CFE
    515 South Flower Street 41st Floor
    Los Angeles CA 90071-2201
    USA
    phone: 213-330-4605
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    RSM US, LLP is the 5th largest Accounting and Consulting Firm in the country, with over 85 offices across the United States. Our litigation consulting and financial forensics practice focuses on assisting counsel and clients in the areas of business and commercial litigation matters, forensic and fraud investigations, contract compliance matters, and royalty inspections.

    Our professionals have extensive experience assessing and quantifying damages in a variety of matters including contract disputes, post-closing and post-acquisition disputes, breach of fiduciary duty matters, real estate disputes, fee disputes, partnership disputes, as well as conducting analysis in forensic and fraud matters.

    Industry experience includes, among others, technology, manufacturing, hospitality, government and public sector, banking, consumer products, real estate, financial services, and entertainment. Our team of consultants has qualifications, certifications, and educational experience that include Certified Public Account (CPA), Master Analyst in Financial Forensics (MAFF), Certified Fraud Examiner (CFE), Certified in Financial Forensics (CFF), Certified Valuation Analyst (CVA), MBA, and JD.

    Our professionals have experience testifying at deposition, arbitration, and trial and have experience working in the following types of matters:
    • Economic Damage Analysis
    • Fee Disputes
    • Billing Disputes
    • Breach of Contract Matters
    • Post-acquisition Disputes
    • Earn-out Disputes
    • Fraud Investigations
    • Forensic Investigations
    • Breach of Fiduciary Duty Matters
    • Business Interruption Matters
  • Construction Claims
  • Covenant Not To Compete Matters
  • Business Valuations
  • Contract Compliance / Royalty Investigations
  • Health Care Litigation Matters
  • Insurance Claims & Coverage Disputes
  • Intellectual Property Related Matters
  • Marital Dissolution Matters
  • Purchase and Sale Disputes
  • Securities Litigation Matters
  • Patrick Chylinski Economic Damages Expert PhotoPatrick Chylinski, MAFF, CVA, CFE is a principal and the West Region Practice Leader for RSM’s Litigation Consulting and Financial Forensics practice. He has extensive experience managing and directing engagements relating to complex commercial litigation, business disputes, investigations of fraud and financial misconduct, and business valuations. He has been designated as an expert in numerous cases, and has testified as an expert in litigation matters relating to contract and fee disputes. Mr. Chylinski has experience serving clients across various industries including healthcare, financial services, real estate, construction, insurance, gaming, entertainment, and technology.

    Past experience includes roles as a Director of the Litigation Consulting and Forensic Accounting Services practice group for a top-25 national accounting and consulting firm, as well as a leadership position at a top regional firm. Earlier in his career, Patrick worked in the Financial Advisory Services group at Deloitte & Touche, focusing on dispute consulting.

    In addition to his work experience in professional services, Patrick has extensive industry experience, having worked as a Vice President of Financial Planning and Analysis for what was one of the largest mortgage banking and financial services firms in the country. Patrick also worked in commercial real estate, performing financial analysis and mergers and acquisition due diligence at a commercial real estate investment firm. He also has experience in the securities industry, at one time holding NASD Series 7 and 63 licenses.

    Litigation and Dispute Services:
    • Contract Disputes
    • Fee Disputes
    • Damage Analysis
    • Lost Profit Analysis
    • Partnerships and Real Estate Disputes
    Forensic and Investigative Services:
    • Licensing and Royalty Disputes
    • Purchase Price / Earn-out Disputes
    • Forensic Analysis
    • Fraud Investigations
    • Contract Compliance
    8/20/2014 · Forgery & Fraud
    When many people think about fraud, their thoughts usually turn to banks, investment firms and large businesses. But don't be fooled. Not-for-profit organizations – including many charities, colleges, religious entities and trade groups – are often easy targets for sophisticated fraud schemes.

    Business acquisitions and dispositions are often highly complex transactions which can possess an increased potential for disagreements-disagreements that can eventually lead to contentious and costly litigation. Various types of disputes can arise from the purchase or sale of a business, and these post-closing or postacquisition disputes can delay or even derail what may otherwise appear as obvious "win-win" transactions.

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    Barry L. Pulchin
    CPA/ABV/CFF/CGMA,CFE, CVA, DABFA
    255 Executive Drive, Suite 107
    Plainview NY 11803
    USA
    phone: 516-576-0555 ext. 501
    fax: 516-576-1221
    Barry L. Pulchin, CPA/ABV/CFF/CGMA, CFE, CVA, DABFA, has over 33 years of experience as a Certified Public Accountant. Mr. Pulchin is also a Certified Fraud Examiner and a Certified Valuation Analyst. The Past President of the Long Island Chapter of The Association of Certified Fraud Examiners, he is licensed to practice in the States of New York, Connecticut, North Carolina, and Florida.

    Mr. Pulchin has been recognized as an Expert Witness and has been appointed to Federal District and Bankruptcy Court, the Supreme Court of the State of New York, and Family Courts. He has served as the accountant in bankruptcy cases for the Debtor, the Creditor's Committee, and for Chapter 7 Trustees. Mr. Pulchin has been retained over 1,000 times for attorneys representing both Plaintiff (50%) and Defense (50%). He has testified in court or before an arbitrator over 200 times.

    The firm has a significant concentration in Litigation Support and provides Expert Witness Testimony and Business Valuations and Investigative and Forensic Accounting services in the following areas:
    • Domestic Relations
    • License Valuations
    • Professional Practice Valuations
    • Minority Shareholder Disputes
    • Insurance Loss
  • Lost Earnings and Profits
  • Bankruptcy
  • Estate and Gift Taxes
  • Tax Fraud Cases
  • Commercial Fraud Investigations
  • View Barry Pulchin's Consulting Profile.
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    G. Michael Phillips, PhD
    750 E. Walnut Street
    Pasadena CA 91101
    USA
    phone: 626-744-3540
    fax: 626-744-3530
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    Phillips, Fractor, and Company (PFC) is a boutique litigation support and consulting firm that specializes in Economic, Financial, Statistical, Managerial, Valuation, Accounting, and Complex Analyses.

    PFC's team is comprised of experts and consultants who blend active academic careers with real-world experience in a variety of fields. They draw on economic theory, statistical analysis, survey research, mathematics, computer science, business theories, and management best practices to conduct high quality research based on appropriate methodology to give precise insights into specific research problems which they clearly communicate in a variety of venues.

    Litigation Support / Testifying Experts - PFC's team of PhDs and other leading experts work closely with clients from the beginning to the end of each engagement, identifying key issues, selecting appropriate methodologies, conducting and supervising analysis, writing reports, and testifying or otherwise presenting results in a clear and understandable manner.

    Commercial Damages and Valuation Expertise:
    • Lost Profits - Business interruption, bad faith, faulty materials, transportation corridor closures, theft of trade secrets analysis. Analyze loss due to piracy, theft of trade secrets, unlicensed use of tools and plans, and intellectual property infringements
    • Commercial Damages - Estimate extensive damage or loss due to contract disputes, fraud and unfair competition, or negligence claims
    • Intellectual Property - Estimate losses and licenses associated with intellectual property. Apply advanced economic and statistical analysis, hedonic valuation methods, Georgia-Pacific factors, surveys, focus groups, analytical approaches, reasonable royalty analysis, cost savings estimates, industry "rules of thumb," meta-analysis, and other appropriate methodologies; brand and trademark confusion; market research surveys, focus groups, and analysis; utilization of online surveys for quantitative analysis and hypothesis testing; valuation of trade secrets, know-how, and proprietary processes; Hedonic Price Regression
    • Financial Analysis - Pro Forma analysis, deal analysis, simulations, "what if" analysis, real options valuation, and analysis of contracts. Competitive benchmarking, industry analysis, analysis of start-ups, cost of credit, credit rating damages, appropriate discount rates, weighted average cost of capital, cram down rates, and analysis of "but for" potential rates of return and appreciation
    • Investment Market Analysis - Analyzed hundreds of open market class action securities cases involving 10b-5, 33, and 34 act issues; investment valuation; event studies; options and derivatives valuation; portfolio construction; analysis of risk and return; analysis of investment characteristics; analysis of commissions; analysis of trading frequency; analysis of prudence; benchmark comparison and analysis; Index creation and analysis; ETFs, mutual funds, hedge funds, structured products, UITs, commercial banking; custom modeling
    • Investment Suitability - Link investor risk tolerance to investment characteristics; identify impact of investments on overall portfolio; model portfolio analysis; analyze impact of economy on investments and portfolios; UPIA; UPMIFA; managed accounts; PPM analysis; hedge funds; investment "systems"; quantitative modeling; surveys, focus groups, class census analysis; Real Options analysis; "what if" analysis; Monte Carlo & Simulation; Financial Econometrics
    • Internet Issues - Assess value by using statistics and econometrics to measure "internet presence"; test for trademark, URL, and brand confusion; start-up valuations; shadow stock valuation; domain name valuation; search engine confusion; unauthorized likeness
    • Industrial Organization & Competitive Analysis - Determine the competitiveness of markets including monopoly and monopsony power, concentration ratios, valuation of acquired interests, HSR analysis, pre-merger and acquisition analysis, securities valuation, financial analysis of contingent liabilities, real options analysis, industry analysis for trade associations and regulatory entities, econometric modeling and forecasting, and custom research
    • Entertainment Industry - Valuation, forecasting, modeling; statistical analysis of script content; royalty and licensing computation; quantitative analysis; special projects
    • Product Liability - Analyze customer records, perform actuarial type analysis on warranty claims and product failures, work with lemon law type issues, and perform surveys and focus groups to develop data regarding liability and damages
    • Real Estate & Urban Policy - Fiscal and economic impact analysis, financial analysis, and public private partnership/joint venture negotiations; eminent domain analysis; hedonic regression analysis; statistical valuation models; regional economic forecasting; analysis of public policy on local economy; impact of environmental issues on property values; impact of tax policy; special projects
    • Construction Defects & Destructive Testing - Create and supervise or evaluate sampling plans; compute margins of error; compute projections and extrapolations
    • Surveys & Sampling - Mail, telephonic, computer panel surveys; focus groups; questionnaires; intercept surveys; census; record sampling; warranty card analysis; Eveready, Sprite, and other marketing surveys; consumer expectation surveys; special projects
    • Statistics, Econometrics & Forecasting - Create forecasts, "what if" simulations and models, test hypotheses, and perform custom research
    • Class Action, Mass Actions, Mass Torts - Assess commonality, or lack thereof, using economic and statistical analysis; conduct census or surveys; design sampling for random depositions; analyze corporate records; special analysis
    View PFC's Consulting Profile.
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    G. Michael Phillips, PhD
    750 E. Walnut Street
    Pasadena CA 91101
    USA
    phone: 626-744-3540
    fax: 626-744-3530
    Phillips- Fractor-and-Company-Logo.gif
    Phillips, Fractor, and Company (PFC) is a boutique litigation support and consulting firm that specializes in Economic, Financial, Statistical, Managerial, Valuation, Accounting, and Complex Analyses.

    PFC's team is comprised of experts and consultants who blend active academic careers with real-world experience in a variety of fields. They draw on economic theory, statistical analysis, survey research, mathematics, computer science, business theories, and management best practices to conduct high quality research based on appropriate methodology to give precise insights into specific research problems which they clearly communicate in a variety of venues.

    Litigation Support / Testifying Experts - PFC's team of PhDs and other leading experts work closely with clients from the beginning to the end of each engagement, identifying key issues, selecting appropriate methodologies, conducting and supervising analysis, writing reports, and testifying or otherwise presenting results in a clear and understandable manner.

    Labor and Human Capital Related Expertise:
    • Asbestos & Toxic Torts - Assess damages to individuals or groups from toxic torts including asbestos. Experience includes economic loss from lost years, early death, disability, limited work life, work restrictions, and secondary damages including impact on dependents, shareholders, and companies
    • Wrongful Death, Personal Injury, Medical Malpractice - Estimate the present value of lost income, lost household services, lost personal services, personal consumption adjustments, and the value of life care plans. Estimate present values and annuity equivalent values of loss and economic losses from injury. Medical malpractice cases include “bad baby”, misdiagnosis, mistreatment, unlicensed technicians
    • Employment Benefits and Compensation Litigation & Valuation - Valuation of contracts, appropriateness of executive compensation, valuation of stock options and incentive compensation plans, and valuation of private interests. Value wrongful termination, wrongful recruitment, failure to promote, constructive discharge, ADA "failure to accommodate," fraud, whistle blower, retribution, retaliation, etc.
    • Employment & Compensation Class Actions - Analyze allegations of unpaid meal and rest breaks, unreimbursed expenses, analysis of payroll rounding policies, misclassification and job content analysis, analysis of inside worker exemptions, impact of nontraditional work schedules, unpaid and underpaid overtime, and many issues associated with prevailing wage laws
    • Discrimination and Disparate Impacts - Analyze testing underrepresentation, failure to promote, income disparity, disparate impact of policy, biased pay policies, etc. Cases involve age, race, gender, orientation, religion, national origin, affiliation, and ADA related issues
    • Family Law Issues, Valuations, Appropriate Compensation Analysis - Valuation of real and personal property and community and separate property, applying business valuation techniques, analyzing appropriate compensation, valuing investment portfolios and pensions, estimating future cash needs, analyzing impact of different regional cost of living, determining value of privately held businesses, and other accounting, financial, and economic applications
    • Product Liability - Analyze customer records, perform actuarial type analysis on warranty claims and product failures, work with lemon law type issues, and perform surveys and focus groups to develop data regarding liability and damages in a wide range of product liability cases
    • Surveys & Sampling - Provide sampling and analytical services to government agencies, trade associations, corporations, and litigants. Common applications include selecting employee records to determine the estimated impact of a compensation policy and selecting purchasers of a particular consumer item to test failure rates, determining sampling frame for randomized depositions, and creating, implementing, and analyzing surveys, focus groups, census type studies, and other types of survey and questionnaire analysis
    • Statistics, Econometrics, & Forecasting - Create forecasts, "what if" simulations and models, test hypotheses, and perform custom research. Determine excessive stock trading, impact of alternative investment policies on portfolio risk and return, determine "but for" promotion patterns to assess potential glass ceiling effects, and forecast long term housing starts
    • Class Actions, Mass Actions, Mass Torts - Assess commonality, or lack thereof, using economic and statistical analysis. Cases have included discrimination in a nationwide vehicle lease agreement, damages under various FLSA claims, impact on customers of tainted pharmaceutical products, wind turbine abnormally high failure rate
    View PFC's Consulting Profile.
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    Jack Young, ASA—MTS/ARM, CPA
    President, CEO
    902 Hemenway Street
    Winters CA 95694
    USA
    phone: 530-795-5536
    fax: 866-421-1108
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    Jack Young Valuation Expert PhotoJack Young, ASA—MTS/ARM, CPA is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers specializing in Machinery and Equipment Appraisals (MTS) and Appraisal Review (ARM/MTS). He is also a Certified Public Accountant (CPA). Mr. Young has also been awarded a Master Personal Property Appraiser (MPPA) designation from the National Auctioneers Association. He has thousands of hours experience as an Equipment Appraiser and is an active member of the Northern California Chapter of the ASA, where he serves as Past Chapter President.

    In addition to his CPA designation and background,Mr. Young worked for many years as an auctioneer and auction manager of machinery and equipment and business assets. His experience in Auditing, Accounting, Financial Analysis, and Auctioneering provides a strong base for the asset valuation concepts embraced by the Uniform Standards of Professional Appraisal Practice (USPAP) and the appraisal industry today. As an equipment appraiser, Mr. Young performs Certified / Qualified Equipment Appraisals in Northern California and Western Nevada.

    As an accredited Senior Appraiser with an Appraisal Review designation in the specialty of Equipment and Machinery, Jack Young provides valuable litigation support services. As an expert witness, he offers defendable USPAP machinery and equipment appraisals that can withstand the scrutiny of the legal system and has experience testifying in trials and depositions. Mr. Young teaches and co-authored the ASA Appraisal Review classes for the ARM designation. His services are available to attorneys for plaintiff and defense.

    Areas of Specialization
    • Construction Equipment Appraisal
    • Manufacturing Equipment Appraisal
    • Agricultural Equipment Appraisal
    • Restaurant Appraisal
    • Food Processing Equipment Appraisal
    • Aircraft Appraisal
  • Truck Appraisal
  • Cost Segregation Studies
  • Business Combination
  • Fire
  • Insurance
  • Liquidation
  • View Jack Young's Consulting Profile.
    Appraisers frequently refer to what they do as an "art." And in fact, the word "art" features prominently in the title of a book on appraisal review published by a major appraisal organization. But the practice of referring to appraisals and appraisal review as an "art" can be problematic, especially when we're providing appraisals to the legal community.

    Several years ago while serving as equipment appraisal expert witness for the Ophir Fire, I discovered the Wildland Fire Litigation Conference and put it on my appraisal bucket list. Just this year, my schedule finally allowed me to attend the conference. In the intervening years, I've done many equipment appraisals related to insurance loss claims, a number of them for fire loss claims (see below), so I felt prepared. Although the conference is mostly attended by attorneys, a fair number of other experts also attended: mostly in fire science such as cause of action analysis, ignition theory and burn patterns; several vegetation experts representing areas such as noxious weed analysis; and a handful of real property appraisers along with me, the lone equipment appraiser.

    Big changes are happening in California agriculture! As farmers convert massive amounts of acreage to orchards and vineyards, abandoning annual crops like tomatoes and rice, farming equipment is changing as well. As one would expect, orchard and vineyard crops use entirely different machinery types, especially for harvesting. This is an interesting transition for appraisers of agricultural equipment because orchard and vineyard equipment is mostly traded at the private party level and rarely at the dealer level, the exact opposite of more standardized traditional agricultural equipment. Orchard and vineyard equipment appraisal, therefore, is often more about who you know than what price indexes and public source materials you can access.

    Appraising inventory is generally one of my least favorite assignments; in the case of fire loss, however, even a static inventory can become more interesting, if only because of its absence. Combined with an absence of appropriate record keeping, the process of valuing the lost stock takes us into a level of detective work that can be both frustrating and rewarding.

    How do we appraise equipment that's been destroyed or stolen? Of course we hope for good records - photos, equipment lists, maintenance records - but rarely are those available. Often whatever records might have existed have been lost in the same fire that destroyed the equipment. In most of the fire cases we've been called into, the underlying problem can be that either that the insurance company doesn't agree with the loss value submitted by the claimant or that nobody can confirm what has actually been lost.

    Equipment appraisers often claim expertise in particular markets. And we do often become experts through our experience in valuing a particular industry throughout the years. In many situations, however, it's more important to be an equipment appraisal expert than an industry expert! An expert equipment appraiser knows how to research the processes and equipment lines of a specialty industry, is able to locate and interview dealers and other experts in that field, and understands how to calculate values for specialty equipment that often does not have a viable market for used equipment sales. An expert equipment appraiser is an expert in USPAP compliance, producing a well-written report in compliance with the research standards of USPAP.

    Considering an ad valorem tax appeal for your business? Business owners who provide independent equipment values researched by experienced, qualified equipment appraisers are more successful in their tax appeal. Whether negotiating assessed values with the county property appraiser or in a value adjustment board hearing, a taxpayer who's prepared with a USPAP equipment appraisal review has a better chance of having their assessed values reduced.

    Several equipment appraisal report clients have recently asked me to include information on California's on-going drought conditions and how current and continuing conditions might affect the value of the equipment appraised.

    2/1/2016 · Machinery
    Sharing a machinery and equipment appraiser in a legal conflict is one of the more practical methods of reducing costs and discord. While the concept of shared experts is not new to legal proceedings concerning issues like mergers and collateral lending, I've been encouraged to see this refreshing trend gain momentum in family law cases as well.

    A previous post introduced the 3 Rules of Appraisal Review, and in a perfect world, the equipment appraisal report you're basing financial decisions on would always meet these 3 basic rules.

    Appraisal review raises the bar on appraisal reports by providing professional, expert review of the appraiser's qualifications, how well the report aligns with standards of appraisal practice, and whether or not the appraisal report itself makes logical sense to a trained professional. Failure of an appraisal report to meet any of these three qualifications indicates that the report under review cannot be depended upon.

    Reconciliation is the final process for the equipment appraiser when more than one approach to value is used in an equipment. valuation. That process involves reconciling the values from the separate approaches and resolving, if necessary, any differences in order to arrive at a final opinion of value. The question here is: "Why in the world would an appraiser use more than one approach to value?"

    Let's say you're getting an equipment appraisal on your metalworking facility, your food processing plant, or a manufacturing facility, restaurant, or trucking company. When you think about how an equipment appraiser might research the values for your fleet vehicles, your kitchen equipment and dining room furniture, or for your CNC machines, drills, presses, etc., you probably assume the sales comparison approach. And in most cases, you might be right. But don't forget: Uniform Standards of Professional Practice (USPAP) recognizes three distinct valuation methodologies and it's important to consider all three before determining the correct approach for a particular appraisal. These three appraisal methodologies, or approaches to value, are Sales Comparison Approach, Cost Approach, and Income Approach.

    This case study deals with some of the practical considerations surrounding the accounting for the acquisition of a closely-held integrated dairy products operation and the subsequent disposal of a portion of the acquired assets. Specifically use and oversight of appraisers for determining fair value amounts necessary for acquisition accounting is examined. Additionally, the accounting implications of the subsequent disposal of assets are considered in light of the initial acquisition accounting.

    When clients call our office asking for an equipment appraisal review, I've found it's important to ask them the purpose of the appraisal review. That quickly opens up the discussion about what an equipment appraisal review is and is not. And believe me, not everyone understands the difference between an appraisal (a quantitative analysis) and an appraisal review (a qualitative analysis). Some think they are going to get an opinion of value to compare to the equipment appraisal they've requested a review of or whether I think the equipment values in the report are "right." That, however, isn't what an appraisal review is really about.

    4/30/2015 · Machinery
    Every machinery and equipment appraiser is most likely familiar with the phone call - "I've got some equipment that I need to have appraised. How much will it cost?"

    While equipment appraisals frequently rely on the Sales Comparison approach, researching an opinion of value takes an interesting turn when we appraise items for which there is not an active market. When a piece of specialized equipment cannot be compared to an item of similar utility, we can find a value by using the Cost Approach, known in machinery and equipment circles as "Trend and Bend."

    The concept of absorption is used relatively often in real estate appraisals and the same concept, known as "blockage," is well-documented in the art valuation world, particularly in tax-related appraisals.

    Retail propane companies may need their equipment appraised for collateral lending situations, buy-sell agreements, family law, estate tax or several other situations. Whatever the reason, when appraising retail propane equipment, it's important for an equipment appraiser to understand the overall retail propane industry as well as how the basic equipment - trucks and trailers, customer tanks, and large volume storage tanks - fits into the big picture.

    An appraisal review is a good choice whenever you feel uneasy about the qualifications of the equipment appraiser or confused about the methodology used in an equipment appraisal report. This could be a report you originally contracted for - or it could be an equipment appraisal report you've received from another party.

    Next time you walk into a grocery store, take a moment to appreciate all the equipment on the sales floor –– from the cantilevered gondola shelves to the automated checkout stands, the food bar, water dispensing machine, and of course, all the refrigerated display cases: enclosed freezers, reach-in refrigerated cases, the open topped freezer boxes that hold fish sticks and frozen chickens, the deli cases … and the equipment you don't see: the walk-in coolers and freezers and the refrigeration compression system that most grocery store visitors never see.

    8/25/2014 · Machinery
    In 1998, reacting to California's overall poor air quality, the federal government threatened to cut off or reduce the state's allocation of federal highway funds as allowed through the US Federal Clean Air Act, which, overhauled with the Clean Air Act Amendments of 1990, mandates that every state meet the National Ambient Air Quality standards. In response, the California Air Resources Board (CARB) in September 2000, adopted the Diesel Risk Re duction Plan (Diesel RRP or Plan). RRP recommends many control measures to reduce risks associated with diesel particulate matter (PM) and achieve a goal of 75 percent PM reduction by 2010 and 85 percent by 2020. These CARB regulations may be a harb inger of national change as many other states, also out of compliance with the Federal Clean Air Act, are poised to adopt similar diesel emission rules.

    RN's Beverly McFarland and her associate, Kevin Whelan of The Beverly Group, Inc., recently gave a presentation in San Francisco to the Northern California Chapter of the American Society of Appraisers ("ASA") on "Challenges of Appraising Special Assets". The emphasis was on the appraisal of assets in chapter 11 bankruptcies and receiverships and the differences between the two entities and how they are administered. Through the new acquaintances that we met that evening, we discovered some fascinating appraisals that members of the ASA have completed that we would like to share with Receivership News readers.

    6/10/2014 · Equipment Leasing
    As pointed out in the previous Leased Equipment post, today's equipment lessor must be more knowledgeable than ever before about the value of leased equipment: Many leasing decisions, from the initial transaction pricing through the ultimate disposition of the equipment, are based on the value of the underlying asset. In addition, it's critical to have an accurate projection of residual values.

    Over the years, I've done a number of valuations on leased equipment for various reasons. It's almost aways the case that the folks who are leasing the equipment and the folks who own it don't agree on what the value of the equipment is or even what the premise of value should be for the equipment being appraised. Most equipment appraisers would probably agree that valuing leased equipment is more straightforward if the contract specifies a premise of value, but we know we can't count on that. What we can count on is that equipment lessors will continue to need their equipment appraised. This post is really for them. And I want to thank Bob Podwalny, again, for the generous contribution of his knowledge and experience in this area.

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    Christopher Morse
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    8365 North Fresno Street, Suite 110
    Fresno CA 93720
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    phone: 559-389-5700
    fax: 559-389-5701
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    Our firm provides forensic accounting, litigation support, business valuations in addition to our tax and audit practice. We specialize in the areas of Health Care, Manufacturing and Distribution, Real Estate Construction, Agri-Business, and Information Technology.

    For more information, please contact us or visit our website.
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    Joseph B. Matheson
    MBA, CPA, ABV, CVA, PFS, CFF
    110 S. Jefferson Road
    Whippany NJ 07981
    USA
    phone: 973-428-8885
    fax: 888-846-4884
    Joseph B. Matheson is a Certified Public Accountant with more than twenty-five years of public and private accounting experience. Mr. Matheson passed the CPA exam with one of the highest scores in the nation, garnering honors at both the state and national level. His knowledge and experience guarantees focus on the needs of businesses and high net worth individuals and providing litigation and forensic support to attorneys and litigants.

    Tax Services:
    • Tax planning & Return Preparation
    • Individuals
    • Corporations
    • Partnerships
    • LLCs/LLPs/LPs
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    • Fraud & Forensic accounting
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    2/6/2014 · Taxation
    Identity theft remains a top priority for the Internal Revenue Service in 2014. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. This year, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.

    2/20/2013 · Taxation
    When it comes to retirement many Americans believe they can count on their full Social Security benefits as a core element of income.

    12/4/2012 · Taxation
    While 2012 winds down, there is still time to reduce your tax burden. Here are six ideas that can save money for most of us.

    10/18/2012 · Taxation
    Each year standard mileage rates are set by the IRS. For 2012 they are:

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    Key Coleman, CPA, CFA, CPCU, ARe
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    1600 Market Street 32nd Floor
    Philadelphia PA 19103
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    phone: 215-297-2325
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    Key Coleman, CPA, CFA, CPCU, ARe is a Director in the Insurance Disputes practice of Marcum LLP in Philadelphia. Mr. Coleman focuses on forensics, dispute analysis, damages and expert testimony in the Insurance and Reinsurance Industry. His clients include insurance companies, reinsurers and insurance attorneys.

    Professional Background - Mr. Coleman has over 25 years of experience providing business and financial analysis in the insurance and reinsurance industry. Prior to joining Marcum, he spent the bulk of his career in Chicago where he held high level positions with Grant Thornton LLP and LECG/Smart in their disputes practice. Prior to that, he was a Partner at PricewaterhouseCoopers LLP, where for more than 11 years he provided forensic and dispute analysis in matters involving insurers, reinsurers, brokers, Third Party Administrators (TPAs) and Managing General Agencies (MGAs).

    Litigation Support - Having developed skills in underwriting, claims, reinsurance and accounting, Key Coleman is often called upon to perform expert analysis relating to Damages in Insurance or Reinsurance Disputes. He is one of the few experts nationwide who holds both the CPA and the CPCU designations. Mr. Coleman performs expert testimony as an insurance economic damages expert witness both locally and nationwide. In addition, he performs inspections of MGAs, TPAs, ceding companies, and insureds.

    An abbreviated list of his insurance expert and damages specialties include:
    • Forensic Accounting and Investigations
    • Agencies, Brokers
    • Claims Analysis
    • Commercial Disputes
    • Force Placed Insurance
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  • Reinsurance
  • Run-off, Insolvency
  • Underwriting
  • Workers’ Compensation
  • View Key Coleman's Consulting Profile.
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    Stacy A. Kinsel, CPA/ABV/CFF, CFE
    1222 Lincoln Avenue
    Pasadena CA 91103
    USA
    phone: 818-265-9714
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    Stacy A. Kinsel, CPA/ABV/CFF, CFE, has been engaged in Forensic Accounting and Economic Damage Analysis for over 20 years.

    Ms. Kinsel earned both her Masters Degree in Accounting and Bachelor of Science degree in Accounting from the University of Southern California. A Certified Public Accountant in the State of California, Ms. Kinsel is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) by the AICPA. She is also a Certified Fraud Examiner (CFE).

    Litigation Support - Ms. Kinsel has been involved with the preparation and/or review of over 1,000 damage claims. She has been qualified and testified as an expert witness in both Federal and State courts on forensic accounting matters and economic damage calculations.

    Ms. Kinsel's services are available to counsel representing both Plaintiff and Defendant and include preparing expert witness and rebuttal reports, advising in cross-examination of other witnesses as well as critique of other experts’ testimonies and reports, providing expert witness testimony, and participating in alternate dispute resolution proceedings. Her expertise includes the analysis and measurement of economic damages resulting from:
    • Business Interruption Losses
    • Commercial Litigation Disputes
    • Loss of Earnings Calculations
    • Employee Fidelity or Theft
    • First Party Property Claims
    • Corporate Fraud
    • Third Party Claims
    • Product Liability Matters
  • Family Law
  • Wage & Hours Claims
  • Professional Liability
  • Partnership Disputes
  • Elder Financial Abuse
  • Thefts of Cash / Inventory
  • Financial Statement Manipulation
  • Fraudulent Expenses
  • View Stacy Kinsel's Consulting Profile.
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    Christopher Linscott, CPA, CFE, CIRA and Eric Lee, CFE, CIRA
    3443 N Campbell Avenue, Suite 115, Tucson, AZ 85719
    8800 N Gainey Center Drive, Suite 278, Scottsdale, AZ 85258
    USA
    phone: 520-884-0176 or 480-374-6394
    fax: 520-884-8767
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    Keegan, Linscott & Kenon, PC (KLK) is a full service accounting firm with more than 20 years of experience providing expert services as Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency and Restructuring Advisors.

    KLK's litigation support team assists clients and their attorneys to prepare for the financial and economic facets of settlement or trial proceedings. They perform in depth analyses and provide clear and detailed explanations of findings. They assist attorneys as consultants or in the court in a wide range of cases and investigations. Their role can involve fact finding, discovery, settlement negotiations, trial support, and expert witness testimony.

    The professionals at KLK have testified as experts in Federal, District, Bankruptcy, State, and Tax Courts, as well as before arbitration panels. They have the proven ability to develop and communicate compelling analyses of accounting, economic and financial information to judges and juries in plain, simple language through affidavits, written reports, oral testimony, and trial graphics.

    Litigation Support Services:
    • Analyze damages involving commercial litigation and damages involving individuals, including lost profit analysis, owner disputes, employee/employer disputes, personal injury, and business interruption claims
    • Evaluate opposing party's financial damages report to uncover any hidden facts or missing information in a business damages case
    • Divorce litigation, including analysis of sole and separate property issues
    • Locate hidden assets
    • Analyze preference claims, inter-company transfers of assets, and fraudulent conveyances
    Christopher Linscott Forensic Accounting Expert PhotoChristopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan, Linscott & Kenon, PC, and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services. Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now Price­water­houseCoopers), and Peat Marwick (now KPMG). He has more than 25 years of ex­perience in public accounting.

    Mr. Linscott specializes in the areas of Litigation Support, Bankruptcy Reorganization, Fraud Investigations and Prevention, and Business Consulting. He has served clients in industries including construction, health care, home builders and developers, law firms, manufacturing and distribution, non-profit, professional services, real estate, restaurant franchises, retail service, and wholesale.

    Mr. Linscott is a Member of the Arizona Society of CPA's, American Institute of Certified Public Accountants, National Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, and a Director of the Board of Directors at Bashas’.

    Eric Lee Forensic Accounting Expert PhotoEric A. Lee, CFE, CIRA, is a Principal and Phoenix Practice Leader in the Consulting Services group of KLK. A Certified Fraud Examiners, he serves in testifying expert and consulting expert roles in litigation, forensic accounting, fraud and investigation services, and criminal matters both in the United States and internationally.

    Mr. Lee has extensive experience conducting complex financial analysis and forensics related to multi-million dollar fraud schemes, analysis of complex financial accounts and transactions, fraudulent transfers and conveyances, analysis of securities transactions, international investigations, and loss and damages calculations.

    Prior to his career in consulting services, Mr. Lee spent more than seven years as a Special Agent with the Federal government. During his tenure as a Special Agent, he investigated criminal and civil violations relating to fraud, money laundering, theft and embezzlement, public corruption, and tax evasion.

    Mr. Lee has prepared expert reports, affidavits and disclosures, and testified/presented as an expert in Federal, State, and Tribal jurisdictions.

    View Keegan, Linscott, & Kenon's Consulting Profile.
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