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Employment / Lost Earnings Expert Witnesses

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Kevin M. Reopel, FSA, MAAA
35 Rugby Rd.
Feeding Hills MA 01030
USA
phone: 413-786-7925
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Kevin M. Reopel, FSA, MAAA, is an Actuarial Consultant with broad expertise both in the life insurance business and in assessing the economic value of future cash flows. Through Actuarial Litigation Consulting, this expertise is used to assess economic losses in tort cases for attorneys and to assess the terms and benefits of insurance and annuity contracts.

Mr. Reopel has worked for major life insurance companies such as Massachusetts Mutual Life Insurance Company and the Hartford Life Insurance Company. Throughout his career, he has worked extensively with insurance company attorneys and underwriters, and with state insurance department attorneys, actuaries and other regulators.

Litigation Support - Kevin Reopel provides impartial, credible assessment of Economic Loss/ Economic Damages for litigating attorneys (both plaintiff and defense), judges, estate planning attorneys, and trust departments. He also provides expert analysis of the features and benefits of in-force insurance policies for individual clients and their attorneys.

Mr. Reopel's professional services, as consultant or expert witness, are provided in both state and federal trial settings. They include preliminary review and evaluation of economic loss, pre-trial discovery, assessment of economic los, reports and affidavits, depositions, and trial testimony.

Areas of Expertise:
  • Actuary - Actuarial
  • Economic Consulting
  • Economic Damages
  • Forensic Economics
  • Insurance - Health / HMO / Disability
  • Insurance - Life & Annuities
  • Actuarial Assessment of Economic Losses For:
    • Personal Injury
    • Wrongful Death
    • Employment Termination
  • Asset Allocation from Divorce
  • Structured Settlements
  • Trust valuation
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    Norman Katz
    Managing Partner
    18881 Von Karman, Suite 1175
    Irvine CA 92612
    USA
    phone: 949-263-8700
    fax: 949-263-0770
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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
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    Dr. Gary Albrecht, PhD
    1817 Georgia Ave.
    Winston-Salem NC 27104
    USA
    phone: 336-727-9435
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    Gary AlbrechtDr. Gary R. Albrecht has more than 25 years of experience specializing in Economic Forecasting and Forensic Economics. The Director of Econometric Modeling at the University of Kansas, his research has been published in the Journal of Forensic Economics, Journal of Legal Economics, Trial Briefs, and The Earnings Analyst.

    Dr. Albrecht was elected by his peers to be a Vice President and to serve on the Board of Directors of the National Association of Forensic Economists. He also serves as a referee for the Journal of Forensic Economics and the Journal of Legal Economics.

    Dr. Albrecht provides litigation support services to attorneys for both Plaintiff and Defense for cases concerning damages resulting from Wrongful Death, Personal Injury, and Breach of Contract. Qualified in numerous State and Federal venues, he has been deposed and or testified approximately 50 times in the last four years.

    Areas of Expertise:
    • Economic Damages
    • Expected Wage Loss
    • Business Valuation
    • Lost Profits
  • Discrimination Analysis
  • Equitable Distribution
  • Intellectual Property
  • Antitrust
  • Dr. Albrecht is a Member of the American Academy of Economic and Financial Experts, the American Economic Association, and the National Association of Forensic Economics.

    View Dr. Albrecht's Consulting Profile.
    6/18/2014 · Economics
    The first step in estimating the value of life is, generally, to estimate the tradeoff individuals are willing to make between the risk of death and compensation. In wage-risk studies the estimate of the trade-off takes the form of a slope coefficient on the risk of death variable from regression analysis. The estimated slope coefficient is then used to estimate the value of life. This paper addresses two separate but related issues that affect the calculated value of life. One issue is how the estimate of the slope coefficient may vary depending on the base amount of risk in the observations used for its estimate. This issue is addressed by determining the shape of the indifference curve between compensation and the risk of death. The other issue is the definition of the value of life. Two proofs are presented. One proof shows that the calculated value of life will vary according to the base amount of risk involved in the study. The other shows how the calculated value varies according to how the value of life is defined. An economist who uses the value of life studies should be aware of these influences.

    4/14/2014 · Economics
    The contention of this article is that the appropriate discount rate is one which counterbalances the uncertainties associated with projecting future losses. Such uncertainty is defined, herein, as risk. Parity in risk must be maintained between projected losses and the discount rate. A risk-free rate of interest is an appropriate discount rate only when applied to projected losses which are, themselves, risk-free. As elements of uncertainty, or speculation, enter into the projection of future losses, either those elements must be removed from the analysis or the discount rate must be increased commensurately to maintain parity in risk. To do otherwise would yield an award which overcompensates the plaintiff (p. 33).

    3/11/2014 · Economics
    In "The Valuation of a Closely Held Firm: Difference in Expert Opinion," (JFE, 1988) Carl M. Hubbard and Darryl G. Waldron present the results of a survey in which the respondents were asked to place a value on a non-publicly traded firm. The authors classified the responses into four categories: the net asset valuation (NA V) approach; the discounted cash flow (DCF) approach; the earnings multiple (EM) approach; and the capitalized earnings (CE) approach. As the title of their paper states, there were differences of opinion among the respondents.

    2/5/2014 · Economics
    This article is one in a series of articles in the Journal of Forensic Economics detailing the different and the common methods for assessing economic damages in the various states. In this article we discuss the legal framework by which economic damages are computed in personal injury (PI) and wrongful death (WD) cases in the state courts of North Carolina. Section II presents the legal framework for these torts; Section III discusses the calculation of damages in Wrongful Death torts, while Section IV deals with Personal Injury torts where they differ from Wrongful Death.

    1/6/2014 · Economics
    In litigation involving wrongful death, personal injury and breach of employment contracts, forecasting the wage rate is often a necessary step when calculating damages. Forecasted future changes in the wage rate are generally attributed to two components, forecasted changes in the productivity of labor and inflation.l The theoretical reason for making the wage rate a function of productivity and inflation stems from the neoclassical proposition that the wage rate is equal to the product of the marginal productivity of labor and the price of the output received by the manufacturer.

    11/27/2013 · Economics
    Federal and state legal systems rely upon the reasoning of judges and juries to ascertain what is just compensation for personal injury as result of a tort. There are no precise rules to follow in determining damages. Jurists consider the plaintiffs' own itemization of damage, but they also use their own reasoning and the guidance of the law and testimony of forensic economists. Likewise, each forensic economist uses his or her reasoning, legal parameters, and economic training in determining just compensation.

    In a recent article Havrilesky (1993) argues against applying the hedonic damages concept to wrongful death and injury cases. The purpose of this paper is to critique his arguments. An examination of each of the seven points shows that none are appropriate. This analysis follows the same order and is under the same headings as Havrilesky's analysis. The conclusion section is added to summarize the paper.

    10/2/2013 · Economics
    In litigation involving personal injury, wrongful death, job discrimination, and breach of employment contracts, questions concerning the estimates of future earnings and the choice of an appropriate discount rate arise. We address the question of whether, in order to estimate the growth of future earnings and then to discount future earnings, it is necessary to forecast the inflation rate.

    12/5/2013
    "Esteemed Experts.com member, Gary R. Albrecht is a Forensic Economist with over 25 years of experience specializing in Economic Forecasting and Damages. Principal at Albrecht Economics, Inc., he provides Expert Witness and Consulting services to attorneys, insurance companies, and other professionals. "
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    Dr. William B. Fairley, President, Co-Founder, Senior Statician
    Dr. William A. Huber, Statician, Mathematician, Data Analyst
    Victoria Mills
    1489 Baltimore Pike
    Springfield PA 19064
    USA
    phone: 610-543-0159
    fax: 610-543-8952
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    Analysis & Inference, Inc. is a team of statisticians and data scientists whose expertise in Statistical Theory and Application has been honed over the course of more than 700 projects. Senior statisticians, Dr. William (Will) Fairley and Dr. William (Bill) Huber direct A+I statistical consulting and research for corporations, government, non-profit agencies, and law firms, providing in-depth perspective and highly effective analysis.

    Services Include:
    • Risk Analysis - Statistical, probability, and related financial analyses for risk, accidents, and health
    • Audits, Surveys, Theft, and Fraud - Determination through statistical sampling and modeling of amounts of monies recoverable in audit disallowances, large-scale thefts, and fraud, etc.
    • Discrimination - Analysis of data, questions of statistical significance and validity, and development of models relevant to a wide range of discrimination claims in employment or in municipal services, housing, and other areas by age, sex, race, etc.
    • Liability and Damages - Statistical analysis and related economic aspects to address alleged harm or specific damages
    • Finance, Regulation, and Insurance - Statistical analysis and related aspects of finance theory and economics in issues such as price discrimination, royalties, real property valuation, investment risk and return, regulated rates of return, and risk classification in property-liability insurance
    • Public Policy - Examples are school funding mechanisms, hazardous materials management, economic regulation, and discrimination
    William Fairley Statistics Expert PhotoWilliam B. Fairley, PhD, President, Co-Founder, and Senior Statistician is nationally recognized for contributions to law and public policy and widely published in leading statistical and economics journals. He has contributed to successful outcomes in more than 400 professional engagements. He has published over 45 professional articles, and been accepted as an expert by over 30 courts, boards, arbitrators, or mediators.

    An expert with respect to the Medicaid reimbursement system, Dr. Fairley was the first to identify and quantify an unfair bias in the way the system assigned payments to the states. By introducing the concept of a “Penalty Bias,” he helped return millions of dollars in penalties to a coalition of states.

    Dr. Fairley has been recognized as an expert statistician in numerous federal and state courts, as well as in settlement negotiations, arbitrations, and mediations.

    William Huber Data Analysis Expert PhotoWilliam A. Huber, PhD, Statistician, Mathematician, and Data Analyst is an Accredited Professional Statistician (American Statistical Association) with a PhD in mathematics from Columbia University.

    When New Jersey implemented new regulations to control groundwater pollution, Dr. Huber predicted that prominent manufacturing plants would face unexpected and unfair financial penalties. Using statewide data obtained through the FOIA, he created and analyzed a database of monitoring records to determine which facilities would be affected. Working closely with industry, the New Jersey Department of Environmental Protection, and the public, Dr. Huber recommended changes to the regulations which were quickly adopted, leading to a fairer, more effective program that remains in use today.

    Dr. Huber mines data to uncover valuable insights that improve critical business decisions to boost company and product performance. His expertise is in developing models which describe patterns and explain the relationships among variables that can reveal previously unseen facts of high business value. As President and Founder of Quantitative Decisions, a statistical consulting and software development firm, Dr. Huber completed over 300 projects, illuminating ideas that accelerate growth, innovation, and competitiveness. Many of his projects have focused on environmental statistics and decision analysis.

    Dr. Huber has testified in federal courts and supported litigation as a consulting expert in many states and Mexico.
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    Bob Lawson, CFE®, AIF®, RFC®, LUTCF®
    Securities & Insurance Expert Witness | FINRA Arbitrator
    3800 American Boulevard West
    Suite 1110
    Bloomington MN 55431-4460
    USA
    phone: 800-741-0704
    fax: 952-835-1504
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    Securities ExpertCertified Fraud ExaminerMr. Bob Lawson, AIF®, CFE®, RFC®, LUTCF, is a Securities & Insurance Expert Witness retained for FINRA arbitration, mediation, and federal/civil court litigation. Mr. Lawson possesses over 30 years of experience within the securities and insurance industries. In 1988, Mr. Lawson founded Barrington Capital Management, Inc., a Registered Investment Advisory firm and Insurance Agency, and currently serves as the President and Chief Compliance Officer.

    In addition, Mr. Lawson presides as a FINRA & NFA Dispute Resolution Arbitrator for disputes concerning public and private investors, financial services professionals, broker-dealers, and dually-registered investment advisers. Claims often arise regarding breach of fiduciary duties, employment disputes, conflicts of interest, churning, unsuitable investments, and failure to supervise, among others. Mr. Lawson also serves as a public mediator and is a Qualified Neutral under Minnesota Rule 114 of Standard Practice in Mediation and Arbitration.

    His breadth of experience includes managing and supervising FINRA broker-dealer branch offices as a Registered Securities Principal, Options Principal, and Chief Compliance Officer. Mr. Lawson also has considerable experience with insurance products including variable annuities, fixed and indexed annuities, long term care, and life insurance. Mr. Lawson possesses numerous accolades and is certified as an Accredited Investment Fiduciary (AIF®), Certified Fraud Examiner (CFE®), Registered Financial Consultant (RFC®), and a Life Underwriter Training Council Fellow (LUTCF®).

    Retaining Mr. Lawson as an Expert Witness and Litigation Consultant will clarify and address relevant issues pertaining to your case from an insider's point of view. Upon a thorough examination and analysis of the case material, Mr. Lawson’s conclusions and opinions are impartial, objective, and predicated upon years of industry expertise and experience. Expert testimony and reports are supported by thorough and detailed research through case-specific analysis.

    Areas of Expertise:
    • FINRA & SEC Regulations
    • Breach of Fiduciary Duty
    • Promissory Notes
    • Securities Fraud Investigations
    • Ponzi Schemes
    • Options, Stocks & Bonds
    • Due Diligence
    • FINRA Arbitration
    • Professional Malpractice
    • Economic Damages & Losses
    • Employment Discrimination & Termination
    Services:
    • Litigation Consulting
    • Unbiased Case Analysis
    • Discovery Review & Recommendations
    • Portfolio Risk Reports
    • Securities Fraud Investigation
    • Damage Calculations
    • Expert Testimony
    View Bob Lawson's Consulting Profile.
    7/11/2017 · Securities
    In the securities brokerage industry, "selling-away" refers to the prohibited practice of an Associated Person effecting or soliciting the sale of securities or investment products not held or approved with whom the broker is affiliated without prior written consent. FINRA regulators have seen a steady flow of selling-away cases over the years involving registered representatives who are being targeted by issuers, promoters and marketing agents to sell their nontraditional investment products to their retail customers. In many instances, promoters of these products are marketing them as non-securities products that do not have to be sold through a broker-dealer by a registered person. In a significant number of cases, associated persons have sold these investments to their customers away from the broker-dealer and without firm approval as required by FINRA Rule 3270. Selling-away often occurs in an independent branch or a satellite office, where Associated Persons are removed from the day-to-day oversight and supervision of their brokerage firm's compliance department.

    9/23/2015 · Finance
    I receive phone calls throughout the year from attorneys who have taken on their first FINRA case and they frequently are unaware how the FINRA Dispute Resolution process differs from other venues. I thought it would be helpful to provide a quick overview for new participants and a refresher for those more experienced securities attorneys on how the FINRA Arbitration and Mediation process works.

    8/26/2015 · Finance
    In FINRA-related cases many attorneys see discovery requests objected to by opposing counsel. Typically, opposing counsel objects to discovery requests citing that items requested are either "overly broad, vague, or ambiguous", or "impermissible per FINRA's Code of Arbitration Procedure". However, despite opposing counsel's reasoning, many objections to discovery requests are irrelevant and do not hold up in regard to FINRA's Code of Arbitration Procedure. Attorneys should not be intimidated or discouraged by these objections, but rather should understand that FINRA's guidelines concerning arbitration allow for most applicable and reasonably obtainable discovery information to be delivered.

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    Ronald T. Smolarski
    MA, CLCP, CEA, CRC, LPC, CCM, CVE, CRV, CDEII
    114 Felch St.
    Ann Arbor MI 48103
    USA
    phone: 800-821-8463
    fax: 734-665-2584
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    Ronald Smolarski Vocational Rehabilitation Expert PhotoRonald T. Smolarski has 38 years of experience in the field of Rehabilitation and Economics. For Personal Injury and other related cases, Mr. Smolarski, specializes in Catastrophic & Pediatric Care, is qualified in the courts to provide expert testimony in several areas, including:
    • Life Care Planning (Future Medical)
    • Forensic Economist (Economic Loss / Lost Income / Loss of Earning Capacity / Present & Future Value)
    • Vocational Expert (Vocational Testing of Worker Traits)
    • Functional Capacity Evaluations (Upper & Lower Extremity)
    • Wrongful Death
    • Medical Projections
    Litigation Support - Ronald Smolarski is highly experienced in cases involving personal injury, medical malpractice, and trusts. He has participated in hundreds of trials and depositions as an Expert Witness in District, Circuit, and Federal Court. His services are available to attorneys representing both Plaintiff and Defense.

    View Ronald Smolarski's Consulting Profile.
    4/28/2015 · Life Expectancy
    THIS ARTICLE DESCRIBES HOW Life Care Planners can help trust officers, relationship managers, estate planners and attorneys determine the future monetary requirements, in actual dollars, of a catastrophically disabled, pediatric or geriatric client. This can be done through the creation of a Life Care Plan for that individual's lifetime. Case histories are used to demonstrate how LCPs address the complex needs of such clients. The article concludes with a discussion of the ways in which the discipline of Life Care Planning complements the expertise of the trust officer.

    3/26/2015 · Life Expectancy
    How funds are handled after the settlement of a case reflects the competency and knowledge of attorneys and recognizes their outstanding legal skills. This article focuses on the management of settlement proceeds and the maintenance aspect of the care of a client with a disability when that client's financial health is turned over to a trust attorney, relationship manager, financial planner, trust officer or estate planner.

    2/24/2015 · Damages
    How do you determine what care and how much money a chronically or catastrophically disabled individual will need for the rest of his or her life? Some attorneys representing either the plaintiff or the defendant in such cases are now getting the expert help they need from specially trained rehabilitation consultants called "life care planners".

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    Ben F. Tunnell III
    Chairman
    605 West Olympic Blvd.,Suite 820
    Los Angeles CA 90015
    USA
    phone: 866-256-9300
    fax: 213-532-3807
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    BTI Appraisal is a broad-based appraisal company which provides a consistently high level of Real Estate Appraisals, Business Valuations, and Machinery and Equipment Appraisals for Business, Professional, Public and Private Sectors.

    When you choose BTI Appraisal, you benefit from a strong tradition of experience and accuracy. A corporate philosophy stressing efficiency and attentive service has made us a leader among independent appraisers. We are proud of our reputation for stability, responsiveness, and accomplishment in and out of the courtroom.

    At BTI, our seasoned staff of success oriented professionals treats each assignment with precise attention to detail, providing needed research and responsive service on a wide range of appraisal needs.

    Expert Profile: BTI’s Founder and Chairman, Ben F. Tunnell III, has headed the firm since 1974. Previously, he spent eight years with First Interstate Bank of California as vice president at their corporate headquarters in Los Angeles. He served on the board of arbitrators for both the American Arbitration Association and the Better Business Bureau. He has also been a Registered Investment Advisor and Broker/Dealer with the Securities and Exchange Commission and a licensed, California Real Estate Broker.

    Mr. Tunnell is an ASA, the senior designation of the American Society of Appraisers, and a California Certified General Real Estate Appraiser #AG-6964. He has qualified and testified in Federal and Superior Courts, as well as in arbitration proceedings as an expert witness in business valuations, real estate, and machinery and equipment appraisals.
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    Gary G. Capata, CPA
    Kerrie Merrifield, CPA, CFF
    28202 Cabot Road
    Suite 245
    Laguna Niguel CA 92677
    USA
    phone: 949-364-0334
    fax: 949-364-0362
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    Capata & Co. has been providing Forensic Accounting litigation support for over 25 years. Their expert auditing skills be used to provide an analysis of financial records in cases involving economic disputes, fraud, and theft investigation.

    Areas of Forensic Accounting Expertise:
    • Forensic Accounting and Investigations
    • Economic Damages
    • Business Valuation
  • Lost Profits Analysis
  • Fraud Investigation
  • Contract Non-Compliance
  • Gary Capata Forensic Accounting Expert PhotoGary G. Capata, CPA has over 35 years of experience as a Certified Public Accountant. He has substantial experience in Forensic Accounting and litigation support with qualifications as an expert witness in Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Francisco, Solano, and Fresno Counties.

    Mr. Capata utilizes unique and tested damage measurement methods to determine the extent of Financial Loss or Economic Damage. His expert auditing skills and investigations services have been called upon for matters involving financial disputes, fraud, and theft.

    Mr. Capata has been qualified to testify in Federal Court and U.S. Tax Court. He is available to present an opinion to support or oppose evidence submitted to the court. Mr. Capata's services are available to counsel representing both Plaintiff and Defense.

    Kerri Merrifield Forensic Accounting Expert PhotoKerrie Merrifield, CPA, CFF, is the Director of Litigation Support, Valuations, and Trust Administration at Capata & Co. She has over 25 years of public accounting experience with an emphasis in Forensic Accounting, litigation support, and CFO roles in various sized companies and industries.

    Ms. Merrifield has worked with various industries including entertainment, restaurant, and hotel. Her projects include, but are not limited to business valuations, economic damage analysis, income loss analysis, fraud investigations, business disputes, contract noncompliance, related damage analysis, writing business valuation reports, Rule 12 reports that are used in Federal courts, and testifying as an expert witness.

    View Capata & Co.'s Consulting Profile.
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    Chad Staller, JD, MBA, MAC, AVA
    President
    1608 Walnut Street
    Philadelphia PA 19103
    USA
    phone: 800-966-6099
    fax: 215-732-8158
    The Center for Forensic Economic Studies is a leading provider of economic and statistical analysis relating to litigation. Our staff includes economists, statisticians and valuation experts.

    We assist with discovery, critique opposing claims and produce clear, credible reports and expert testimony. Since 1980, attorneys and their clients have relied on our expertise in thousands of cases in jurisdictions across the country.

    Our areas of Concentration Include:
  • Personal Injury / Wrongful Death Economic Damages
  • Commercial Damages / Business Interruption Claims
  • Economic Damages in Employment Matters
  • Employment Discrimination - Statistical Analysis
  • Business Valuations / Appraisal
  • Contact us to discuss your case.
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    James Christopoulos, JD, MA
    575 Anton Blvd
    Costa Mesa CA 92626
    USA
    phone: 714-442-8561
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    Christopoulos Economics Consulting Group is a full-service expert witness firm, providing highly capable and professional analyses, reports, tables, charts, and credible testimony on Economic Damages and related issues for attorneys throughout California.

    By specializing in litigation economics, Christopoulos Economics Consulting Group provides Forensic Analysis and Auditing, Economic Damage Analyses, Statistical Research, and Economic Loss Reports. They have the experience necessary to provide testimonies and produce reports which summarize and present opinions and conclusions in a manner that is clear and easily understood. They are consistently retained by both plaintiff and defense attorneys and are well versed in the calculation of present value past and future economic damages, including the calculation of future medical care costs.

    James Christopoulos, JD, MA, the founder of Christopoulos Economics Consulting Group, is an Economist and a Lawyer. His comprehension of complex legal issues combined with his many years of experience as an economist provides his clients with a unique set of abilities when calculating economic losses and communicating those opinions to both judge and jury.

    Mr. Christopoulos has testified as an expert witness economist in state and federal courts along with arbitrations, mediations, and depositions and has prepared and presented economic loss calculations for well over 1,000 cases.

    Areas of Litigation Expertise:
    • Personal Injury
    • Wrongful Death
    • Medical Malpractice
    • Product Liability
    • Tort Actions
    • FELA Cases
    • Minor, Multiple Plaintiffs
    • Breach of Contract
    • Unjust Enrichment
    • Interference
    • Interruption
    • Breach of Fiduciary Duty
    • Forensic Analysis and Audit
  • Employment Discrimination
  • Wrongful Termination
  • Failure to Promote
  • Wage & Hour
  • Pay Equity
  • Class Actions
  • Income Loss
  • Health Benefits Loss
  • Pension, Retirement Benefits Loss
  • Wage Loss Differential
  • Forensic Analysis
  • Statistical Analysis of Data, Trends
  • Present Value Calculations
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    Dov Frishberg, PhD
    84 India Street
    Brooklyn NY 11222
    USA
    phone: 917-575-6312
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    Experienced Expert serving clients and attorneys involved in complex commercial cases requiring effective and convincing analytics in the areas of Economics, Statistics, Finance, and Business Analysis.
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    Danny Dukes, MBA, CPA, CFE
    Managing Partner
    101 Avalon Ct.
    Canton GA 30115
    USA
    phone: 770-406-1820
    fax: 404-393-9019
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    Danny DukeDanny 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
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    David Ostrove, CPA, JD
    Attorney-CPA
    499 N. Canon Drive
    Beverly Hills CA 90210
    USA
    phone: 323-939-3400
    fax: 323-939-3500
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    David Ostrove Estate Tax Law Expert PhotoDavid Ostrove, CPA, JD, Mr. Ostrove is a certified specialist in Taxation Law, certified by the California Board of Legal Specialization of the State Bar of California since 1975. He is also a California Certified Public Accountant since 1957 and a California Lawyer since 1960.

    Mr. Ostrove is a Professor of Law and Accounting at Southwestern University School of Law in Los Angeles. He is a Past President of the American Association of Attorneys-Certified Public Accountants and a Fellow of the American College of Forensic Examiners.

    Mr. Ostrove has authored numerous books on topics within his field of expertise including, "Advanced Corporate Tax Problems"; "Fiduciary Accounting For Estates And Trusts"; "Forensic Accounting" (2 Volumes); "California Community Property - What The CPA must Know"; "Analyzing Financial Statements After Enron - What The Lawyer Must Know"; and "Accounting and Auditing For Trusts & Estates (DVD)." He is a lecturer for the California CPA Foundation, California Continuing Education Of The Bar (CEB), and the Arizona CPA Society.

    David Ostrove has been providing litigation support for 35 years. He has testified in numerous cases in both State and Federal Courts. Mr. Ostrove has been employed by lawyers representing defendants and plaintiffs. He offers expert witness testimony in cases involving Legal and Accountant Malpractice, Business Valuations, Tax Accounting Issues, and Economic Damages. He carefully analyzes the facts, law, and accounting principles and presents supportable, timely, clear opinions.

    Mr. Ostrove has been given legal authority to act as a Special Master. His services are also available for Mediation and Arbitration.

    Areas of Expertise:
    • Breach of Fiduciary Duties
    • Trustee and Executor Negligence
    • Accounting Malpractice
    • Legal Malpractice
    • Probate and Trust Issues
    • Business Valuation
    • Economic Damages
    • Forensic Accounting Fraud
    • Analysis of Financial Statements
    • Lost Profits Calculation
  • Breach of Contract
  • Tax Matters - Gift, Estate, Income
  • Reasonable Value of Services
  • Tax Litigation Services
  • Bankruptcy
  • Bad Faith
  • Insurance - Professional Liability
  • IRS Matters
  • Auditor Negligence
  • Tax Preparer Negligence
  • View David Ostrove's Consulting Profile.
    David Ostrove
    The definitive Fiduciary Accounting Seminar. Designed for CPAs, attorneys, trust officers, estate administrators, attorneys who serve as trustees, executors, administrators, conservators and guardians. Interactive DVD
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    Dr. Edmund H. Mantell
    Economist and Expert Witness
    5 Carthage Lane
    Scarsdale NY 10583
    USA
    phone: 914-725-4882
    fax: 914-722-4147
    Dr. Edmund H. Mantell, Ph.D. is a Consulting Economist and Expert Witness who has been engaged by both Plaintiffs and Defendants. His services are provided rapidly and efficiently.

    Services:
  • Calculations of the loss of earnings and the loss of fringe benefits in personal injury or wrongful death cases
  • Projections of the costs of future care for seriously disabled persons; therapeutic modalities, pharmaceuticals, custodial care, treatment by physicians

    Areas of Expertise:
  • Case Review
  • Forensic Economics
  • Wrongful Death
  • Personal Injury
  • Lost Earnings
  • Securities Experts
  • Spousal Evaluation
  • Economic Damages
  • Calculation of Loss

  • Antitrust
  • Financial Damages
  • Intellectual Property
  • Infringement Damages
  • Disability & Loss of Income
  • Cost of Future Care
  • Trial Exhibit Preparation
  • Analysis of Reports
  • Structured Settlements
  • Check for SynapsUs
    Malcolm S. Cohen, PhD
    President
    305 E. Eisenhower Pkwy., Ste 316
    Ann Arbor MI 48108
    USA
    phone: 734-846-0549
    Malcolm-Cohen-Economics-Employment-Expert-Photo.jpg
    Malcolm S. Cohen, PhD, President of Employment Research Corporation, has over 30 years of experience in the field of Economics and Employment specializing in Labor Markets and Statistical Analysis.

    Dr. Cohen founded the firm in 1997, after retiring as the Director of the Institute of Labor and Industrial Relations at the University of Michigan, which he directed for 13 years. With a PhD in Economics from the MIT in 1967, his research interests include labor market information, labor turnover, employment forecasting and labor shortages. He has directed several major studies to identify national shortage occupations and measure labor turnover using administrative records.

    Dr. Cohen's book, Labor Shortages as America Approaches the Twenty-first Century, was published by the University of Michigan Press. His most recent book, Global Skill Shortages, written with Professor Mahmood A. Zaidi, is published by Edward Elgar Publishing. He has had articles published in a large number of journals, including: Journal of Human Resources, Monthly Labor Review, Journal of Political Economy, Review of Economic Statistics, Journal of Economic Theory, and The American Economic Review.

    Litigation Support - Dr. Cohen has either testified or been a consultant in over 1,000 audits or cases and has testified over 150 times. He has also served as an expert to the EEOC and U.S. Department of Labor in discrimination cases, and has directed many research projects sponsored by government agencies.

    Areas of Expertise:
    • Employment Discrimination
    • Economic Loss
    • Personal Injury
    • Statistical Analysis
    • Wrongful Death
    • Affirmative Action
    • EEOC
    • Compensation
    • FELA
    • FLSA
  • Labor Economics
  • Mitigation of Damages
  • Wage and Hour Issues
  • Wrongful Termination
  • Earnings Analysis
  • Damage Analysis
  • Reduction in Force
  • RIF
  • OFCCP
  • Class Action
  • View Dr. Cohen's Consulting Profile.
    Malcom S. Cohen, PhD
    As the world entered the twenty-first century, global skill shortages in many occupations were evident throughout the world. While these were mitigated by a global recession, there is no generally agreed upon method for measuring these shortages. This book discusses various theories for measurement. Using data collected from 19 developed countries in North and Latin America, Europe, and the Pacific region, the authors explore various aspects of skilled labor shortages, develop a methodology of measuring shortages by occupation, and provide estimates of the likelihood of the occurrence of such shortages.
    Malcom S. Cohen, PhD
    Predicting labor shortages is of great importance for planning education and training of the nation's present and future labor force. Malcolm Cohen has developed an innovative approach to measuring labor shortages. Originally sponsored by the U.S. Department of Labor, his work is presented here, updated for 1994.
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