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

James Provenzano, CPA, CFE, CFF, is an accounting and consulting practice based in San Francisco. The firm specializes in Forensic Accounting and Litigation Support. These services include integration of accounting, auditing and investigation skills and are offered to law firms and corporations.

James Provenzano is a Certified Public Accountant, Certified Fraud Examiner and Certified in Financial Forensics by the AICPA. Mr. Provenzano’s accounting and financial background (over 20 years experience with Big 5 audit firms and sole proprietor of a full service San Francisco based CPA firm for eight years) make him uniquely qualified to lend his expertise on Complex Accounting, Financial Analysis, Auditing, and Financial Reporting in a wide variety of industries including, financial services, mortgage banking, technology and software, manufacturing and not for profit.

Services Include:

Forensic Audits

Internal Audits

Contractual Claims

Economic Loss Calculations

Professional Negligence Assessments

Special Accounting Projects / Consulting

Litigation Support

Expert Witness

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Kessler International was founded in 1988 by Michael G. Kessler, an internationally respected Investigative Consultant who has assisted in thousands of successful investigations for corporations and government agencies worldwide. Kessler International is a privately owned, licensed and certified firm with offices throughout the world and a network of established affiliates on every continent.

For over 20 years, Kessler International has been the leader in International and Domestic Corporate Investigations, Forensic Accounting, Computer Forensics and Intellectual Property Protection. Kessler International offers a full range of Forensic Accounting and Investigative Consulting services to protect companies against the dangers of Fraud, Counterfeiting, Product Diversion, Trademark and Copyright Infringement, Money Laundering and the recent explosion in Computer Crime.

Portfolio of Services Includes:

Forensic Accounting, including Fraud Detection, Discovery Assistance, Royalty Audits, Damage Computation, Claims Analysis, Determination of Compliance.

Risk Management, including Claims Auditing, Compliance Auditing, Due Diligence, Intellectual Property Protection, Fraud Investigations.

Special Investigation, including Business Intelligence, Asset Searches, Internal Inquiries, Private Inspector General, Pre-Employment Screening, Undercover Operations, Surveillance.

Brand Monitoring, including Monitoring Operations, Internet Monitoring, Media Monitoring, Trademark Investigations, Royalty Compliance Auditing, Anti-Counterfeiting Programs, Anti-Diversion Programs.

Computer Forensics, including Data Recovery, On-Site Acquisition, Electronic Risk Control, Document Discovery, Password Recovery, Litigation Support, Expert Testimony, Cell Phone Forensics, Tracing Hostile Content, Cyber Evidence.

Expert Witness Testimony and Comprehensive Litigation Support.

Sharon J. McNair is a Certified Public Accountant and the sole stockholder and President of McNair & Associates, Chtd. She is active in litigation support services, serving as Appraiser, Umpire, Arbitrator and Mediator and has been engagement partner on numerous audit, review, compilation and tax engagements in various industries such as mortgage banking, retail and wholesale businesses, professional service businesses, contractors, charitable organizations and manufacturing companies. Ms. McNair is also a Certified Fraud Examiner, a Forensic Certified Public Accountant and a Diplomate of the American Board of Forensic Accounting.

Services Include:

Accounting

Auditing

Arbitration and Mediation

Tax Preparation and Consulting

Forensic Accounting

Business Consulting

Litigation Support - Wrongful Death, Divorce Proceedings, Partner Disputes, Dissenting Shareholder Actions, Disruption of Business, Economic Loss Analysis, Embezzlement Losses

Barry L. Pulchin is a Certified Public Accountant licensed in the States of New York Connecticut, Massachusetts, North Carolina and Florida. He is also a Certified Fraud Examiner and a Certified Valuation Analyst. In addition, Mr. Pulchin is the President of the Long Island Chapter of The Association of Certified Fraud Examiners.

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

Pofessional Practice Valuations

Minority Shareholder Disputes

Insurance Loss

Lost Earnings and Profits

Bankruptcy

Estate and Gift Taxes

Tax Fraud Cases

Commercial Fraud Investigations

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.

Reed Tinsley, CPA has provided consulting services to physicians and physician related entities and their legal counsel for more than 20 years. A sampling of his services to physicians include all aspects of physician practice management and economics, managed care contract review / negotiation, profit growth strategies, strategic planning, practice merger facilitation, physician contract reviews, physician buy-ins/buy-outs, regulatory compliance, and litigation support.

Mr. Tinsley's litigation support specific services have included billing and collection reviews, medical practice or healthcare entity business valuation, lost profits analysis, covenant not to compete valuation, wrongful termination damage analysis, and overhead allocation reviews. He has also been engaged as a court appointed Special Master and Receiver.

Areas of Expertise:

Practice and Healthcare Entity Valuation

Economic, Financial and Statistical Analysis Expert Witness

Physician Economic Disputes

Billing, Collection, Accounts Receivable Reviews

Managed Care Contract Reviews

Office Sharing and Physician Compensation Overhead Allocations

Physician Contract Disputes

Lost Profits and other Damage Analysis / Calculations

Physician Regulatory Compliance

Reed Tinsley is a Houston-based CPA, Certified Valuation Analyst, and healthcare consultant. His entire practice is devoted to providing tax, accounting, and healthcare consulting services to physicians and their attorneys. Reed has published numerous articles in national and regional publications and is frequently asked to speak on a variety of health care topics, including capitation, revenue enhancement, and integration strategies. His articles have been published in the Journal of Medical Practice Management, MGMA Journal, Hospital Physician, Texas Medicine Family Practice Journal, and Group Practice Journal. Mr. Tinsley also serves on the Editorial Panel of Consultants for the publication Managed Care Contract Negotiator.

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Robert Hughes Associates, Inc., was founded in 1979 with the goal of providing insureds and self-insureds with an organization that was able to give responsive, innovative and objective counsel regarding their insurance and risk-based needs.

RHA, Inc., is built upon a foundation of trust, reliability, independence, diversity and objectivity. In simple terms, we work with you in a hands-on manner to bring about the very best solutions to all of your unique and complex insurance and risk-related problems.

Whether your consulting needs require Insurance, Risk Management or Actuarial Services, we can provide you with the very best solutions from the very best people in the insurance industry. If you are looking for assistance in the areas of insurance company management, specialized insurance programs or insurance-based litigation support services, we have the right people with the right experience for the job

SERVICES PROVIDED:

Litigation Support Services:

Confidential Consulting

Trial Testimony

Depositions

London Market Research

Insurance Archeology

Actuarial Services:

Adequacy of Current Reserves

Future Losses, Ultimate Losses and IBNR

Cost and Attachment Points for Excess Coverage

Current Losses and Loss Expense Reserves

Statutory Opinions on Loss Reserves

Statutory Rate Filing Requirements

Loss Reserving Data Systems and Methodologies

Annual Actuarial Valuations

Feasibility Studies

Experience Modification Analysis

Decision Analysis

Life Expectancy Models

Insurance Management:

Day to Day Company Management

Premium Levels and Loss Patterns

Supervision of Third-Party Administrators

Statutory Filings

Regulatory Correspondence and Inquiries

Monthly Financial Reports

Loss Reserve Analysis to Predict Losses

Actuarial Trending and Development

Claims Processing and Payments

Adequacy of Claims Reserves

Custom Insurance Programs:

Niche Markets

Risk retention Groups

Insurance Pools

Innovative Business Programs

Insurance and Risk Management Consulting:

Insurance Structure Review

Policy Review and Analysis

Bid Specifications

Financial Analysis of Retentions

Claims Reviews

Claims Auditing Services

Claims Management

Claims Handling Procedures

Randy Sugarman is the managing partner of Sugarman & Company, which he founded in 1977. He has been a Certified Public Accountant since 1970. Prior to the formation of Sugarman & Company, 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 serves as a Financial Consultant in Workout and Bankruptcy Situations. He has assumed management responsibilities, implemented cost controls, negotiated with creditors, and supervised the orderly liquidation of assets. Mr. Sugarman also acts as a State Court Receiver, Federal Bankruptcy Trustee, Assignee for Benefit of Creditors, and Examiner.

In addition to being a certified public accountant, Mr. Sugarman holds credentials as a certified fraud examiner and a certified insolvency and reorganization accountant.

Mr. 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 in jurisdictions throughout the country.

Areas of Expertise:

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

Retail

Memberships & Affiliations:

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

California Society of Certified Public Accountants

Kirk D. Kleckner, CPA, MBA, ABV, AM is the Managing Principal of ValuationUSA, a boutique Valuation / Litigation Support firm. He is also the current President of Automotive Group Capital and Consulting, LLC - a ten person business specializing in the dealership industry.

Mr. Kleckner is a CPA, MBA and is professionally accredited in Business Valuation (ABV) from the American Institute of Certified Public Accountants (AICPA). He is also an Accredited Member (AM) of the American Society of Appraisers (ASA). Mr. Kleckner is a Qualified Expert Witness with experience in complex business litigation.

Mr. Kleckner's experience includes seven years as Chief Financial Officer for a well respected top 50 dealership group. He spent nineteen years with an accounting firm as its Chief Operating Officer, Director of Business Valuation and Litigation Support Services and Shareholder.

Mr. Kleckner's expertise leverages both his professional and hands-on industry experience. His practical experience includes buying, selling and integrating of businesses, managing businesses, instituting process management and rationalization, implementing business intelligence systems and organization and owner tax planning.

Mr. Kleckner provides services for the following industries: Automotive, Retail, Dealership, Insurance, Reinsurance, Distribution, Manufacturing, Construction, Service, Financial Institutions, Retail, Tool and Die, Technology, Trucking and Warehouse, Machining, Value added Retailers, Real Estate and Warranty.

Areas of Expertise:

Business Valuation and Acquisition / Merger Advisory

Real Estate Appraisal

Cost Segregation Studies

Succession and Business Owner Wealth Transfer Planning

Litigation Economic Loss / Damage Analysis and Independent Opinions

Timber Appraisals