Expertise:

Licensed Embalmer (two states)

Certified Funeral Director/Manager

Certified Crematory Operator

Certified Investigator/Inspector

Author

Background: Mr. Rohling was a past field representative/inspector for the California State Cemetery Board, is a Mortuary Officer for the Federal Government (DMORT). He has extensive embalming and funeral directing experience and has "hands on" experience with disinterments.

Mr. Rohling has experience in courtroom and arbitration procedures in the funeral industry and works nationwide for plaintiff or defense. He has been Has been working as an expert witness and consultant for ten years.

All licenses and certificates are current. Mr. Rohling does work in the funeral industry and is a regular contributor to several nationwide funeral service publications. He is the author of Funeral Information: The Consumer Guide.

Member:

Funeral Ethics Association

International Cemetery and Funeral Association

Cremation Association of North America

Academy of Professional Funeral Service Practice certified CFSP

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

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

Areas of Expertise:

Generation Skipping and Gifting Issues

Individual and Corporate Tax Planning

Research and Tax Return Preparation

Estate and Trust Planning and Return Preparation

Profit-Sharing and Retirement Plan Consulting and Design

Strategic Business Planning

Financial Statement Compilation

Management Consulting and Leasing Company Management

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

David G. Mackenzie is a Fiduciary Consultant who limits his consulting practice to providing expert witness testimony in Trust & Estate Litigation Cases. He has represented either trust beneficiaries or trustees who are either plaintiffs or defendants.

Mr. Mackenzie's area of specialty is in the field of Trust & Estate Administrative Practices and Procedures. He has 45 years of fiduciary experience including a 32 year career for a major Bank Trust Department. During his last five years of his banking career he was its Chief Fiduciary Officer responsible for policy and procedures. Since his retirement he has consulted for a number of bank trust departments and trust beneficiaries and has consulted or testified in various trust litigation cases.

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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
• Estate, Trust & Gift Returns
• Not-for-Profit Organizations
• Taxing Authority Representation
• Divorce & Support Issues
• Tax Effects of Buying / Selling a Business

Litigation Support Services:

• Fraud & Forensic accounting
• Damage Reports
• Business Valuations
• Economic Loss Reports
• Expert Witness Testimony