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

Thomas A. Tarter, Managing Director of The Andela Consulting Group, Inc., specializes in providing Management, Financial and Advisory Services Involving Corporate Governance, Management, Compensation, Financial and Banking Matters.

He has served on boards, assisted in corporate restructures and provided advisory services to a diverse group of clients including corporations, law firms, financial institutions and government agencies including the U.S. Small Business Administration. He has been involved in over 700 cases - national and international.

Areas of Expertise:

Bank Operations - check processing, forgery, kiting

Bank Lending Practices and Standards - Commercial and Real Estate Loans

Consumer and SubprimeLending / Credit Damages

Guarranties/Lender Liability

Fair Credit Reporting Act and Collection Practices

Over 27 years securities and expert experience, formal AIFA fiduciary training.

The expert who wrote a major Wall St broker dealers' compensation plan, accounting manual, margin account, money market mutual fund sweep policy, customer account surveillance compliance reports and designed one of the first structured products in the 1980s.

FiduciaryFORENSICS examines all parties and transactions. Fiduciary performance, breach of fiduciary duty, liability, damages analysis, model portfolio, recovery. Rule 405, Suitability, Supervision, Failure to diversify, Taxes, Asset Allocation, Hedge Funds, Private Placements, RMBS, CDO's, CDS, Disclosure, ADVs.

Compensation, Valuation training, recruit, retirement, raiding, termination, customer account distribution, payment for order flow, order flow profit, broker dealer or branch profit analysis, U5 or U4 issues in employment matters.

FINRA (NASD) securities Arbitration; Trust, Estate, Probate; ERISA defined benefit pension 401k & Profit Sharing plans; Charities, Not for Profits, Foundations, Endowments and Divorce, Marital Settlements, QDROs.

Additional Areas of Expertise - Compensation, Training, Employment

Stock broker, Series 7 licensees, Financial planner, CFP's, Supervisors, Branch manager, Regional and national Executives, Product Managers, External product Wholesalers, Product Coordinators, Traders, Stock Loan, Securities Lending, Prime Broker, Margin, Structured Products, Principal Protected products.

Branch and Regional P&L analysis, valuation, Product Marketing, Distribution, Sales Force and Market Penetration Studies.

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David Friedler, LNHA, LMHC, is a Psychotherapist with over 27 years experience as an Administrator and Licensed Clinician in the management and delivery of Health Care Services. He has extensive experience with the standard of care, institutional regulations, policies and procedures, and operational oversight at nursing homes, drug/alcohol rehabilitation centers and psychiatric hospitals.

Mr. Friedler serves as an Expert Witness on the issue of the Standard of Care for both Plaintiff and Defense.

Areas of Expertise:

Long Term care

Nursing Homes

Drug and Alcohol Rehabilitation

Behavioral Health / Psychiatric Care

Profile: Mr. Williams has experience as a Bank President and CEO for over 10 years with over 23 years experience in the Banking and Savings and Loan industry. For over 12 years, he has served as an expert witness and consultant in over 300 lawsuits throughout the United States, and has testified in over 150 depositions. He has been qualified as an Expert in State Courts, Federal and Bankruptcy Courts, and Arbitrations.

Expertise and Expert Witness Experience:

Banking / Savings and Loan Industry and Professional Standards

Director and Officer Liability & Responsibility

Operations and Deposit Services

Regulatory Issues, Policies and Procedures for Financial Institutions

Lender Liability: Commercial, Construction, Consumer and Mortgage Loans

Credit Analysis

Damages Calculation

Forgery and Fraud Issues

Clients: Plaintiffs; Defendants; Third Parties; Governmental Agencies.

References are available upon request. Please visit our website for more information.

Investment Management Expert Witness in Equities, Fixed Income and Asset Allocations

Kent Investment Consulting, LLC was organized in 2007 by Stephen K. Kent, Jr., CFA, CIC following his retirement after a career spanning almost five decades. During this period, Mr. Kent developed a well earned reputation as a clear, independent thinker who brought reason and good judgment to the analysis of the economy and the capital markets. His present consulting practice serves the varying needs of high net worth investors, financial planners, attorneys and accountants, and investment managers.

As an Equity and Fixed Income Portfolio Manager for more than 45 years, his work experience has encompassed pension and profit-sharing plans, Taft-Hartley accounts, foundations, endowments and high net worth individuals. His position in the industry and reputation as a thoughtful analyst of the economy and the markets has afforded him many opportunities to speak at numerous business venues around the country.

Litigation Support Services

Kent Investment Consulting, LLC provides expert witness services for both plaintiff and defense on financial matters, investments, equities, fixed income and asset allocations.

Services

Kent Investment Consulting, LLC serves the varying needs of high net worth investors, financial planners, attorneys and accountants, and investment managers.

Portfolio Management New Business Presentations Investment Strategies Client Services Relationship Management Market Analyses Operational Streamlining Revenue Growth Strategies	Risk Management Financial Reporting Performance Measurement Strategic Planning Research Asset Management Business Development Staff Management

Michael F. Richards is a Banking Expert Witness and Consultant with more than 34 years of experience. His experience as a Founder, President, and Director of two De-Novo banks and the head of a work-out department for a regional bank give clients and attorneys a crucial behind-the-scene understanding of all aspects of banking.

Mr. Richards' experience in heading a work-out department provides a wealth of knowledge in litigation testimony from the perspective of a bank officer. He has extensive experience in Lending, Lender Liability, Banking Operations, Regulatory Oversight, Policies, Procedures, and Standards of Care in the Banking Practice. Mr. Richards' represents both Plaintiffs and Defendants.

Areas of Expertise:

De Novo Start-ups / Fundraising

Banking Practices, Policies, and Procedures

Standards of Care

Bank Officers’ / Directors’ Conduct, Actions, Negligence

Banking Operations

Credit Analysis

Loan Review

Loan Documentation

Bank Regulations / Law

Commercial and Real Estate Lending Practices

Consumer Lending Practices

Forensic Commercial Loans

Lender Liability

Loan Participation and Documentation

Troubled Debt Restructuring Practices, Workouts, Forbearance

Collection Practices

Loan Commitment Issues

Loan Guarantee Issues

Bank Credit Administration and Credit Policy Issues, Customs and Practices

Real Estate Appraisal

Bank Fraud

Bankruptcy, Fairness of Interest Rates "Cramdown"

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Offices:

3900 No. Fairfax Dr., Suite 825 Arlington, VA 22203 (224) 587-6200

607 No. Drury Lane Arlington Heights, IL 60004

Robert Erwin Ross is an Expert Witness in the fields of Investment Securities and Bank Fraud / Letters of Credit.

Investment Securities: Vice President of Compliance and Operations for a NYSE Firm where he directed the activities of 44 support personnel and trained 148 stock brokers in preparation for NASD, NYSE and State Securities exams. His duties included daily oversight on trading activities, Reg "T", NASD complaints and filings, NYSE Client Services, portfolio reviews and broker oversight for compliance and trading activities. Mr. Ross prevented churning and any fraudulent trades by clients and supervised the Cashiering Dividend Dept., Support Staff and Trading Department.

Securities Expert Witness Qualifications:

Provided Opinions in 13 Arbitration and Mediations

Consulted Attorneys for Case Direction within Investment Securities and Regulatory Bodies

Interface with U.S. Treasure Dept (Securities Fraud ) and F.B.I. on Illicit Brokerage Trading, Mob Activities and Illegal Trading Manipulations

Banking / Letters of Credit : Mr. Ross has over 18 years of experience in International Trade and is one of very few who understand the complexities of Letters of Credit. He is familiar with all negotiable portions, including the usage of correspondent banks, presentation documents, instructions on when to confirm the letter of credit to beneficiary’s bank and client instructions to negotiate the letter of credit, eliminating excessive banking.

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Robin Byrant has over 30 years of experience in the Banking Industry. Mr. Bryant started his career in a retail bank, followed by three investment banks and an international bank. His experience also includes the activities and procedures of non-banks such as building societies and centralised lenders. In two of the banks in which he worked he devised systems and procedure manuals and wrote the lending policy for one of the banks.

Mr. Bryant has been providing advice and banking expert witness evidence in respect of disputes involving banks and other lenders for nearly twenty years. Most of the cases have been in the English High Court but he has also provided evidence for courts in overseas jurisdictions. Advice and evidence has been provided for and on behalf of banks and other lenders or for those opposing them. The majority of the work has been in connection with professional negligence where allegations of a bank’s contributory negligence are raised.

Mr. Bryant is a member of the Academy of Experts and a founding member of the Expert Witness Institute, where he was a member of the Blom-Cooper working party drawing up guidelines for experts. He has acted in over 250 cases and been cross examined 14 times.

Areas of Expertise:

• Banking practice and operations
• Retail banks, Building Societies and Centralised Lenders
• Corporate lending
• Property / Real Estate sector lending
• Personal lending
• Residential loans
• Buy to Let loans
• Commercial loans
• Investment / merchant banking
• International banking
• Trade Finance
• Loan documentation
• Lending manuals
• Credit analysis
• Debt recovery

William R. Welch is an Independent Consultant and Testifying Expert based in Houston, Texas. Areas of expertise include Banking, Finance, Damages and Forensic Accounting. Mr. Welch has testified in state and federal court and maintains an ongoing bank consulting practice in order to maintain his credentials as a banking expert. Mr. Welch is also a practicing certified public accountant, providing financial, tax and accounting services to clients since 1978.

Mr. Welch has provided consulting, analysis and testimony in matters involving lender liability, directors and officers’ liability, commercially reasonable banking, bank operations, prudent underwriting standards, borrower / lender relations, credit quality, loan administration, credit and collateral documentation standards, loan policy and procedures, internal controls, allowance for loan losses, calculations of damages, and forensic accounting.