Eric Risberg is a Commercial Real Estate Expert Witness with nationwide experience and a strong emphasis on California real estate. He has been advising clients on commercial real estate matters since 1993. Mr. Risberg is the founder of Advanced Appraisal International, Inc., based in San Francisco, California. Earlier in his career, he provided commercial real estate appraisal services to American Appraisal Associates, the world’s largest independent valuation firm. Mr. Risberg has appraised property for more than 400 clients, including over 20 Fortune 500 companies in over 30 states.

Noteworthy projects include participation in the valuation of more than 200 investment-grade properties for a major U.S. Life Insurance Company, more than 50 hotel valuations for Marriott International, nationwide retail property portfolio valuations for Copley Real Estate Advisors, and the appraisal of high-rise office buildings in Los Angeles, Chicago and San Francisco.

Mr. Risberg has been hired as an Expert Witness on many occasions and has testified at trials for a number of cases. His expertise is called upon to value complex properties and advise clients on real property matters. Consulting Services are also provided in mediations, arbitrations or other Alternative Dispute Resolution (ADR) settings such as JAMS or the American Arbitration Association to resolve matters that are not expected to go to trial.

Areas of Expertise:

Changes in Market Conditions

Construction Defect Litigation

Forensic Valuations

Land Value Disputes

Real Estate Broker Standard of Care

Ground Leases

Residential Properties

Landlord-Tenant Disputes

Physical Damage Claims to Real Estate Due to a Variety of Natural or Man-Made Causes

Land Use and Zoning Issues

Lease-Option Arbitrations

Divorce Cases

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

John Busey Wood focuses his practice on Commercial and Retail Leasing and Construction Real Estate. He advises public and private companies on Real Estate Acquisitions, Facilities Management and Standardization, Construction and Development, Brokerage Law, Commercial Leasing, Commercial Property Management, and Litigation. Mr. Wood has represented owners in the design and negotiation of commercial leases covering in excess of 50 million square feet of retail, office, and mixed-use space projects for thirty years and in 1998 structured and closed the largest lease of an existing commercial building in the history of New York City exceeding 2 Million square feet.

His extensive national experience in developable land, improved property acquisitions, large scale retail and office developments, large project "fast-track" design-build construction, and leasing and management programs have made him an ideal corporate facilities support resource for companies. He is a noted authority on fair market value determinations, lease restructuring and re-negotiations as well as rental escalations, expenses, allocations, auditing, and litigation/dispute resolution.

Mr. Wood was named the "Father of the modern Killer Lease" in 1984 by the Wall Street Journal. His financing, auditing, and computer expertise contributed to his uncovering the largest computer leasing fraud in the United States. Mr. Wood is a member of the American Arbitration Association Commercial Neutral Panel.

Profile: 43+ yrs experience in financial, mortgage & business institutions including 17+ President, CEO & Director & 6+ director of a mortgage company. 15+ years of leadership/ directorships in national & state trade associations. Over 375 federal & state nationwide cases i for FDIC, FannieMae, financial institutions, mortgage companies, businesses, non-banks, individuals. Services provided: consulting, depositions, reports, affidavits & court testimonies.

Expertise: Financial Institutions, Mortgage Institutions, Business, Real Estate. Loans (mortgage,construction, real estate, business, SBA, international, consumer, etc.); Operations; Fraud; Check ops; EFT; Lender Liability; Policy & Procedures; Fiduciary Duties, D & O conduct, Other. Reports, depositions & court testimony in Federal, Bankruptcy & state courts.

375+ nationwide cases working both for defendants and plaintiffs.

16+ years of in-house, industry, and outside expert witness experience.

75+ depositions taken and 35+ court appearances in both Federal and state courts.

Clients: FannieMae, FDIC, ABN AMRO Mortgage, Viacom, Wells Fargo Bank, State of CA, Bank of America, Amex, Citicorp Mortgage, Washington Mutual, Viacom, Bank One, Long Beach Mortgage, EMC Mortgage, JPMorganChase Bank, PacifiCare, Beal Bank, Avnet, Fidelity Title & First American Title

Approximately 40% of cases are for financial institutions, 40% against financial institution and 20% are other.

Serving clients nationally— 50% plaintiffs and 50% defendants.

Resume, fee information and references provided on request.

Nancy A. Geary is both a Certified Public Accountant and a Certified Lease Professional. She received her Bachelors Degree in Accountancy from the University of Illinois. Ms. Geary has been with ECS Financial Services, Inc., a regional CPA firm, since 1984, and a Partner with the firm since 1990. Among other responsibilities, Ms. Geary manages the firm’s Leasing Services Department. Ms. Geary is proficient in various software packages specifically designed for the equipment leasing industry.

Ms. Geary’s primary areas of concentration include equipment lease portfolio management, accounting and consulting services for the equipment leasing industry, as well as accounting, auditing, income tax planning and compliance and management consulting for a wide variety of closely-held businesses.

Ms. Geary’s focus on lease portfolio management services includes:

Portfolio Management (tracking, billing and reporting lease activity)

Lease Accounting

Training and Consulting

Multi-jurisdictional Sales, Income and Personal Property Tax Reporting.

Ms. Geary has served as an instructor for the Equipment Leasing Association (ELA), the Certified Lease Professional Foundation (CLP), the National Association of Equipment Lease Brokers (NAELB) and the United Association of Equipment Lessors (UAEL). She has served in various board and committee positions for the CLP Foundation and UAEL, chaired the CLP Foundation’s committee to rewrite the CLP Exam, and currently serves on the Board of Directors of the UAEL.

Ms. Geary has written articles published in several leasing publications, and authored the Tax and Financial Accounting chapter of the CLP Foundation’s Handbook of Equipment Leasing.

Ms. Geary has participated in several expert witness engagements. Her experience includes preparation of expert witness reports, rebuttal reports, damage analysis and forensic accounting.

Samuel N. Oliva has served as Managing Partner of ECS Financial Services, Inc., a regional certified public accounting firm, since 1982. Concurrently, Mr. Oliva has served as CEO of Beacon Funding Corporation, a successful equipment leasing company, since 1990.

Mr. Oliva is a Certified Public Accountant, Certified Management Accountant, Certified Lease Professional, a licensed business broker and a licensed real estate broker. Mr. Oliva serves on the Board of Directors of Harris Bank in Chicago. His distinctions include the 2002 Financial Executive Award from the Institute of Management Accountants and the 2003 Distinguished Alumnus Award from Western Illinois University. Mr. Oliva obtained his Bachelor’s degree from Western Illinois University, and his MBA from the University of Chicago.

Mr. Oliva’s accounting and tax background, coupled with his superior business knowledge and management skills, his expertise within the leasing industry, and his natural business sense, make him uniquely qualified to opine on accounting, finance, credit and real estate related matters. He has been instrumental in building both his CPA firm and his leasing company into well managed, successful organizations. He has offered valuable advice to numerous business owners and managers over the years, helping many companies to grow and develop into successful financial organizations.

Mr. Oliva has served as an expert witness in a variety of situations. His experience includes serving as a confident and knowledgeable trial witness, preparation of expert witness reports, evaluation of damages and consulting with attorney’s throughout the various stages of litigation.

Areas of Expertise:

Leasing Company Management

Merger and Acquisition Consulting

Real Estate Brokerage

Finance and Management

Estate Administration

Litigation Support

Personal and Corporate Tax Planning

Financing Acquisition and Negotiations

Investment Advice and Systems Consulting

Strategic Business Planning

Jim Mahoney concentrates his practice in the Trucking and Transportation Industry. He is an attorney and expert consultant/witness, with a significant number of well-known large and small transportation clients. Jim offers expertise in: FMCSA regulatory compliance; trucking operations; transport risk management; litigation management including spoliation and document retention protocols; freight brokerage and 3PL operations and exposure; international and cross-border injury and cargo claims; trucking and freight broker insurance including captives RRGs, high retentions and collateral; owner-operator issues; trucking Workers' Comp and property loss. Jim has significant litigation experience with over 50 jury verdicts in AZ, NY and NJ.

You may wish to contact Jim for his current C.V.

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Ken Leonard is an Expert in all matters relating to Retail Stores, Shopping Centers, Malls, and Retail Real Estate. Mr. Leonard is a Consultant with over 35 years of experience in his field of expertise. He has the distinction of being one of the very few industry experts who has held senior executive positions with both Fortune 100 retailers and shopping center developers. Mr. Leonard has had direct responsibility for all phases of developing or redeveloping over 7 million square feet of Regional Malls, Strip Centers, Free Standing Stores, and Warehouses.

Ken Leonard's Consulting Practice is devoted primarily to serving small and mid-sized Retailers, Developers, REITs, Private Equity Firms and Law Firms. He is available to provide Litigation Support, Expert Witness and Due Diligence Services.

Real Estate Areas of Expertise Include:

Development Management Leasing Operations Planning Site Planning Traffic and Parking Lot Planning Lease Negotiations Purchase / Sale Due Diligence

Landlord / Tenant Disputes Standards and Practices Conflict of Interest Anchor Tenant Negotiations Construction Retailer / REIT Portfolio Valuation Design / Development of Mixed Use Projects Trade Area Analysis Location Strategy

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