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

Alistair Hynd has over 15 years experience in Corporate Finance. He heads the Project Finance and Financial Modelling Team that functions at Baker Tilly Corporate Finance, LLP (Baker Tilly). Mr. Hynd specialises in Project Finance, PFI, PPP and Debt Advisory plus Financial Modeling. Mr. Hynd is an Associate of the Institute of Chartered Accountants in England and Wales (ICAEW) and member of the Institute's Corporate Finance faculty. He is also a full member of the Association of Corporate Treasurers.

Mr. Hynd's team at Baker Tilly can become involved in Project Finance or Financial Modeling in three ways:

Financial Adviser to the Government – structuring projects, evaluating bids, and negotiating detail

Financial Adviser to the Consortium – assembling the bid, refining and optimising it, and acting as interface with funding markets

Acting for the Banks and other Lenders - providing reassurance that the model on which they are lending is fit for purpose.

Other Services Include

Capital Markets: Reporting Accountants, Flotation e.g. advice on Financial Structuring, Accounting Systems and Policies, Share Option, Director / Employer Benefits, Audit and Taxation services

Due Diligence: Historic Performance, Cash Flows, Assets and Liabilities, Forecasts, Working Capital Requirements, Financial Systems and Controls, Taxation

Mergers and Acquisitions / Private Equity:Preparing / Maximise Value from Business Sales, Negotiate Terms and Raise Private Equity / Debt Finance to Support Management Buy Out or Buy In, Raising Private Equity / Debt Finance for Growth, Cash Out or Recapitalisation, etc.

Valuations: Shares, Businesses, Options and Warrants, Various Derivatives, Brands and other Intellectual Property, Film and Media Rights,Income Producing Assets

Paul A. Baumann is a Certified Public Accountant (CPA) in the State of Florida, and a member of the American Institute of Certified Public Accountants (AICPA). Mr Baumann also holds several designations as an ABV, CFF, and ASA. He has over 20 years experience providing testimony, and recognized as an expert in the field of Business Valuation and the Calculation of Economic Damages. Mr. Baumann provides Forensic Analysis and Expert Witness testimony for litigation purposes throughout the United States for matters involving Commercial Damages, Lost Profits, Fraud, and Shareholder Disputes.

Baumann Moreau Consulting Group (BMCG) is regularly engaged tax and accounting services, and in the valuation of businesses and their securities in connection with mergers, acquisitions, corporate restructuring, negotiated underwriting, and private placements. BMCG's reports are used to comply with statements issued by the Financial Accounting Standards Board (e.g. FAS 123, 141, 142, 157) and for presentation to the Internal Revenue Service.

Services Include:

International Merger & Acquisitions

Business Valuation for Compliance with Uniform Standards of Professional Appraisal Practice

Commercial Damage Analysis

Dissenting Stockholder Suits

Fraud Investigations

Estate / Gift Valuations

Intellectual Property Valuations

Transfer Pricing and Fairness Opinions

Beat K. Schlumpf is an Expert in European Supply Chain Management, Networks and Logistics. He has over 30 years of experience in supply chain execution. Mr. Schlumpf has extensive knowledge in a broad range of management assignments with a focus on facilities design, worldwide distribution network design, expansion and consolidation and warehousing for textile, machinery, postal services (mail, parcel, express) and transportation industries.

He has acted as an Expert at the UNCTAD and was featured speaker on practices and operation used by global freight logistics firms for the World Trade Organization (WTO) and lecturer for distribution logistics.

Mr. Schlumpf has published articles on outsourcing, one stop shopping and co-operation with forwarders and integrators and new inventing Operations Audit to increase efficency.

Craig A. Wolson acts as a Structured Finance and Derivatives Expert Witness and Consultant. He specializes in cases involving credit default swaps (CDS), collateralized debt obligations (CDOs), mortgage-backed securities (MBS) and other types of derivatives and securities.

Background Experience Includes:

Acting on behalf of 40,000 investors in $1.6 billion class action suit against bankrupt sponsor of special purpose issuer of notes secured by notes issued by CDO and credit default swaps with sponsor; acting on behalf of class led by two major pension funds against a major bank and numerous large underwriters involving mortgage-backed securities issued by several vehices established by the bank, and securities issued by the bank; acting on behalf of large investment bank defendant in arbitration proceeding brought by another large investment bank involving nine CDOS established by defendant; acting on behalf of large bank that had invested in now-worthless notes issued by SIV established by defendant banks; acting on behalf of large bank against another large bank that had sold the former CDOs and CDS.

Areas of Expertise:

Securitizations - Collateralized debt obligations (CDOs); collateralized bond obligations (CBOs); collateralized loan obligations (CLOs); asset-backed commercial paper (ABCP) programs; structured investment vehicle (SIV) programs; securitized credit-linked notes, equipment leases, railroad license agreements, and auto loans; and obligations of certified capital companies

Derivatives - Credit default swaps (CDS)

Carlo Scevola & Partners is an International Fiduciary Company headquartered in Geneva, Switzerland, with branches in six continents. We specialize in International Planning, Strategic Consulting and Wealth Management.

Our clients trust us for everything from setting up an Offshore Company to Mergers and Acquisitions to Business Finance and Asset Protection. CS&P’s customer-centric methodology ensures that each client gets a custom-tailored solution which addresses that business’ individual objectives and requirements.

Our team has expertise in every functional category and every important geography. From finance to operations to human resources to marketing – from the Americas to Europe to Africa, Asia and Oceania – CS&P can bring together experienced executives who know how to advise you and will make your enterprise a success. All this while always protecting your privacy.

Services Offered:

Business and Strategic Consulting

S.W.O.T. Analysis

Pre-investment Feasibility Studies / Competitive Background Assessments

Business Plan Research, Writing and Production

Strategy Definition / Implementation

Reworking of Operating Processes for International Suitability

Industrial Partnership Scouting / Matching

Tailor Business Model to Market Environment, Jurisdiction and Local Authorities Requirements

Corporate Finance:

Mergers, Acquisitions and CessionsCommercial Due Diligence or Investment / Financial Appraisals

Company Reorganization and Restructuring

Financial Feasibility Plans for Industrial Expansion

Scouting / Recruiting Highly Qualified Financial Management

Exit Strategies in the event of Buy-outs, Buy-ins, Spin-offs or MBOs, MBIs and LBOs

Listing on Stock Exchanges

Offshore Consulting:

International Tax Planning

Corporate Structuring, Maintenance and Trusts

International Contracts Law

Jurisdictions

Residency and Citizenship

International Banking

Logistic Support

Government Licenses

Aircrafts and Vessels

Intellectual Property

CS&P Operates In More Than 80 Countries Around The World.

Danny 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

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

Mr. F. James Tennies is President and Co-Founder of InCap Group, Inc., an Investment Banking firm focused on the Investment Management and Securities Brokerage Industries. He is responsible for the overall direction of InCap Group, Inc. Mr. Tennies is actively involved with the firm’s merger and acquisition practice for asset management firms as well as other corporate finance assignments. He provides advice to buyers and sellers of asset management businesses.

Prior to joining InCap Group, Inc., Mr. Tennies was the Chief Administrative Officer of Legg Mason’s Asset Management Operations. Early in his career, Mr. Tennies practiced Corporate and Securities Law at Covington & Burling in Washington, D.C. He has served on the Board of the Forum for Investor Advice and has been a member of Institutional Investor’s International Mutual Fund Institute. He is quoted in Board IQ and other mutual fund publications. Mr. Tennies is currently a Trustee of the Historic Charles Street Association.

Services Provided:

Investment Banking

Mergers and Acquisitions

Capital Raising

Valuations and Strategic Advice

Mutual Fund Administration

Fairness Opinions