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Professional Practice Valuation Expert Witnesses

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Jay B. Abrams, ASA, CPA, MBA
4605 Lankershim Blvd.,Suite 716
No. Hollywood, CA 91602
----Multiple States-----
phone: 818-505-6008
fax: 818-761-2148
Jay B. Abrams, ASA, CPA, MBA, founder and head of Abrams Valuation Group, Inc. (AVGI), has over 25 years of experience as a Business Appraiser. Integrating theory and practice, he has valued businesses and consulted on mergers and acquisitions in a wide range of industries, provided valuations and discounts for fractional interests and restricted stock, and conducted independent statistical and mathematical research regarding problems facing businesses.

Mr. Abrams has made significant contributions to the science of valuing businesses. He has created 11 inventions, including financial models with dozens of original formulas to improve discount rate calculations, marketability & control adjustments, cash flow forecasting, ESOP valuations, and other applications. Mr. Abrams is the author of over 20 quantitative articles and two books:Litigation Support - Mr. Abrams provides expert testimony and damage calculations for lawsuits regarding Impaired Assets and Loss of Shareholder Value. He can help determine if a loss has occurred, provide a scientific basis for calculating the amount, and give expert testimony about his findings in court. His firm's credentials, detailed work product, and clear explanations create confidence among juries and judges, which can prove critical to the final outcome.

Background - Prior to founding AVGI, Mr. Abrams was a founding partner in the San Diego accounting firm of Thefeld, Finch and Abrams, headed the valuation practice of Pacific Corporate Valuations in La Jolla, California, and worked as a senior valuation economist for Arthur D. Little Valuation, Inc. and, in the 1970s, as an auditor for Arthur Andersen. He earned an MBA in Finance and Marketing from the University of Chicago, and a B.S. from California State University at Northridge. Mr. Abrams is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and is a certified public accountant (CPA).

New York Office: 718-771-0101 Phone / 718-771-6366 FAX

View Abrams Valuation Group's Consulting Profile.
Regression analysis is a statistical technique to measure the mathematical relationship between a dependent variable and one or more independent variables. In the context of the Market Approach in business valuation, the dependent variable is usually some variation of Fair Market Value (FMV), i.e., market capitalization in the Guideline Public Company method, selling price (IBA), or MVIC (Market Value of Invested Capital, Pratt's Stats).

11/25/2009 · Accounting
This article presents a discussion of the validity of using the mid-year convention from a different point of view than the March 2002 BVR article by Michael Dobner.

11/25/2009 · Damages
We all have used the Discounted Cash Flow (DCF) method. Many of us would agree that it is generally the best, most comprehensive, theoretically correct valuation model. It also has an empirical reason to be the best, which is that many of us calculate our discount rates using the Ibbotson data in the SBBI annual yearbooks, which are based on publicly traded stock data.

11/25/2009 · Damages
This article arose from an actual litigation. To protect the identity of the parties, I usefictional names.

It seems to me that healthy dialogue among practitioners is a useful tool in facilitating our growth as a profession. It is in that spirit that I wish to respond to my colleague, Chris Mercer’s recent article,[Citation Omitted] wherein he asserts that my misunderstanding of his Quantitative Marketability Discount Model (QMDM) explains the disparity in my results and his in calculating the discount for lack of marketability (DLOM). Accordingly, in this article I will

Jay B. Abrams
Helps business owners determine the value of their businesses, attorneys and financial professionals better represent and advise their clients, and virtually all professionals involved in business valuation do their jobs more efficiently.
Jay B. Abrams
Quantitative Business Valuation is the first authoritative work to guide professionals through the business valuation process with a quantitative--as opposed to qualitative--focus.
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Dr. Gary Albrecht, PhD
1817 Georgia Ave.
Winston-Salem NC 27104
phone: 336-727-9435
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.

    "Esteemed 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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    Patrick Kilbourne
    201 S. Main St.
    Ste. 450
    Salt Lake City UT 84111
    phone: 801-321-6335
    Patrick Kilbourne, CPA/ABV, CMA, CGMA, CFE, CFF, MBA, MACC, is an expert in applying Finance, Accounting, and Economic Analysis to damage assessments, lost profits, and financial statement analyses.

    He earned a Master of Business Administration (MBA) degree from the University of Pennsylvania’s Wharton School of Business and a Master of Accountancy degree from Brigham Young University.

    Mr. Kilbourne is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA), a Chartered Global Management Accountant (CGMA), and a Certified Fraud Examiner (CFE). He is also Certified in Financial Forensics (CFF) and Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA).

    Currently a Director at Berkeley Research Group (BRG), he spent 9 years at LECG as a Director. Prior to LECG he was the head of Arthur Andersen’s Strategy Finance & Economic Consulting practice in Salt Lake City, where he oversaw accounting, intellectual property, economic consulting, and forensic accounting services.

    Patrick Kilbourne provides litigation support service to attorneys for both Plaintiff and Defense. He has been retained as an expert in numerous matters and has testified as an expert in both federal and state venues.

    Areas of Expertise:
    • Damages Analysis
    • Finance and Valuation
    • Forensic Accounting and Investigations
    • Intellectual Property
    • Labor and Employment
    View Patrick Kilbourne's Consulting Profile.
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    Ben F. Tunnell III
    605 West Olympic Blvd.,Suite 820
    Los Angeles CA 90015
    phone: 866-256-9300
    fax: 213-532-3807
    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
    phone: 949-364-0334
    fax: 949-364-0362
    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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    Laura Lemco
    Automotive, Motorcycle, Power Sport Dealership Appraiser
    National and International Services
    CO USA
    phone: 303-994-6919
    Laura Lemco Motorcycle Dealership Expert PhotoLaura Lemco has more than 25 years of experience working for both Motorcycle Retail and Original Equipment Manufacturer (OE) Sectors, while growing up in her parents' motorcycle and automotive dealerships. She currently specializes in Automotive and Motorcycle Dealership Appraisals both nationally and internationally.

    After serving as the Vice-President of Business Development and Marketing at Lemco Management Group, Ms. Lemco eventually took over the consulting business, starting Motorcycle Industry Consulting Services, Inc. Recently, she established Dealership Valuation Services, LLC, to offer appraisal services to automotive and powersports dealerships.

    Ms. Lemco is a member of the American Society of Appraisers and the National Association of Certified Valuators and Analysts, which provide standards, education, resources, accreditation and self-regulation of appraisal practices. She has completed the Principles of Value courses for Business Valuation offered through the American Society of Appraisers, and regularly attends national and international valuation conferences to stay up-to-date with the latest methods and resources available.

    Litigation Support - Laura Lemco provides expert witness reports and testimonies on Auto, Motorcycle, RV, and Boat Valuations and Dealership Operations. She has been deposed by litigation attorneys and the IRS and has been interviewed by the FBI. Ms. Lemco is able to think clearly under pressure.

    Having experienced her own business litigation case, Laura understands the legal process and the importance of documentation, discovery and responses, and appreciates the amount of work involved in any legal case. She is able to meet deadlines, cope with stress, and communicate clearly with a diverse audience.

    View Laura Lemco's Consulting Profile.
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    Heinz E. Ickert, CPA/CFF, CFE, CVA
    See Multiple Locations Below
    OH, FL USA
    phone: 614-464-3343 (OH) 941 343-7620 (FL)
    Heinz Ickert Forensic Accounting Expert PhotoHeinz E. Ickert, CPA/CFF, CFE, CVA, is a litigation and forensic expert with nearly forty years of experience in Forensic and Investigative Accounting and litigation support.

    Mr. Ickert has extensive experience in the investigation, detection, and deterrence of Fraudulent Activity on the part of employees, management, and other third parties. He has valued numerous privately held entities in potential merger and acquisition transactions or marital property settlement. His involvement in patent infringement, theft of trade secret, and copyright infringement, has included computation of damages incurred and evaluation of opposing parties' expert reports.

    Litigation Support - Mr. Ickert's experience includes working with both plaintiff and defense counsel as a consultant and/or expert witness. His verbal and written communication skills have assisted juries and Triers of Fact in arriving at sound conclusions based on the facts of the case and evaluation of damages based on computations supported by sound economic principles and accepted methodologies. Mr. Ickert is able to unwind complex financial transactions and complicated subjects and render them comprehensible in nontechnical everyday language. He has experience testifying in state and federal court.

    Heinz Ickert provides a full range of forensic accounting, investigative, and litigation support services to legal counsel including:
    • Deciphering complex financial transactions and structures
    • Explaining advanced economic and financial concepts
    • Assisting with discovery in the preparation of complete interrogatories and requests for documents
    • Suggesting inquiries to be made of opposing parties or opposing experts in deposition or trial
    • Evaluating the merits of a case from a financial and economic standpoint
    Areas of Expertise:
    • Business Valuation
    • Bankruptcy
    • Commercial Damages
    • Business Interruption
    • Intellectual Property Matters
    • Lost Profits
    • CPA Malpractice
    • Damage Calculations
  • Fraud Detection, Deterrence
  • Domestic Relations Disputes
  • Construction Claims, Project Audits
  • Shareholder Disputes
  • Contract Damages
  • Royalty Disputes
  • Mergers & Acquisitions
  • Impairment of Value
  • View Heinz Ickert's Consulting Profile.

    Ohio Office
    150 E. Mound Street
    Suite 312
    Columbus, OH, 43215
    Telephone: 614-464-3343
    Florida Office
    2015 S. Tuttle Ave.
    PO Box 1418
    Sarasota, FL 34230
    Telephone: 941-343-7620
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    Tony Wayne
    6709 West 119th, Suite 443
    Overland Park KS 66209
    phone: 913-851-0027
    Tony Wayne Accounting Business Valuation Expert PhotoTony Wayne, CPA, CFF, CVA, CIRA, is a Certified Public Accountant with over 25 years of private industry senior operations experience.

    Background - After a diverse career spanning 15 years in Big 8 public accounting/consulting and private industry, Mr. Wayne founded IronHorse in 1998 with an emphasis on complex turnarounds and restructuring consulting, crisis management, advisory services, CFO services, and litigation support. IronHorse is an ideal solutions resource for the closely held, family owned middle, or small-market industrial firms in transition serving a six-state region including Nebraska, Iowa, Kansas, Missouri, Oklahoma and Arkansas. Visit their website at

    Litigation Support - Mr. Wayne is available to advise boards of directors, senior management, and corporate counsel in all litigation matters that can impact business practices, profitability, and continued viability. He maintains rigorous compliance with certifying and credentialing bodies and their regulations and scrutinizes the facts behind complicated forensic accounting and valuation issues.

    He is a member of the American Bankruptcy Institute, including the Business Reorganization Committee and Fraud Task Force. In addition, he is a member of the American Institute of CPA’s, the Association of Insolvency & Restructuring Advisors, the National Association of Valuation Analysts, and the Turnaround Management Association,

    Mr. Wayne's services include expert witness assistance (consulting and testifying), solvency opinions, rebuttal expertise, case assessment management, and services in other areas of dispute and pre-complaint, complaint, discovery, pre-trial, and settlement consulting.

    Forensic Services Include:
    • Fraud prevention, detection and response
    • Financial Reporting Fraud and Irregularity Forensic Audits
    • Electronic Evidence Analysis
    • Preservation and Securitization
    • Ponzi Scheme Analysis
    • Asset Searches, Public Records Searches, and Related Party Search and Documentation
    • Pink Sheet and Other Stock Scams
    • Private Placement Fraud Analysis & Investigations
    • Borrowing Base and other Bank Fraud Examinations/Investigations
    • Criminal Investigations
    Valuation Services Include:
    • Family Law
    • Mergers and Acquisitions-Buy & Sell Side Advisory
    • Estate Tax Returns
    • E.S.O.P Valuations
    • Disputes
    • Buy / Sell Agreements
    • Distressed Business Valuation
    • Plan of Reorganization Valuation
  • Liquidation Plan Valuation
  • Lost Profit and Damages Computations/Valuation
  • Solvency Opinions
  • Goodwill and Intangible Asset Fair Value Impairment Valuation
  • Lender & Private Equity Due Diligence / Portfolio Valuations
  • Exit, Succession, Wealth and Estate Planning
  • Valumetric Modeling and Template Development
  • View Tony Wayne's Consulting Profile.
    4/19/2016 · Economics
    Thirty years ago, in the midst of an early-season slump, George Brett told reporters, "The first thing I look for in the Sunday papers is who is below the Mendoza line." Brett, who went on to hit .390 that year for the Kansas City Royals, was referring to Mario Mendoza, a light-hitting shortstop for the Seattle Mariners whose surname became synonymous with hitting futility.

    3/15/2016 · Finance
    Two years ago, you finally closed the big merger deal you spent what seems like years working on. Perhaps, your business is tied to commercial real estate development, construction, or building materials. Just when you were ready to start that big ramp up, the bottom fell out.

    2/26/2016 · Damages
    Executive Summary: Imagine the extraordinarily unusual challenge of valuing a going-concern start-up enterprise yet to make their first sale which was completely destroyed by a casualty loss and never-reopened. Further complicated by the inherent ambiguity, risk and complexity of the embryonic development stage industry in which they were attempting to operate and succeed.

    1/20/2016 · Taxation
    In certain situations, the sale of an operating entity as a going concern in a receivership proceeding is a viable alternative to seeking relief under the Bankruptcy Code. Receivership going-concern sales may be especially appropriate in complex situations where enterprise value is declining, but the company is not hopelessly insolvent. This article briefly highlights those conditions, factors, situations and circumstances that may contribute to or impede a successful going-concern transaction within a court-supervised commercial receivership.

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    EJ Janik, CPA, CFF, CFE
    Plaza of the Americas
    600 N. Pearl Street, Suite 2255, LB 140
    Dallas TX 75201
    phone: 214-720-9192
    fax: 214-720-9193
    EJ Janik Accounting Expert PhotoEJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 33 years of professional experience. He specializes in financial audits, compilations and reviews, consulting for commercial litigation, antitrust matters, engineering and construction matters, real estate, and bankruptcy / business reorganizations matters. Mr. Janik holds a Master of Science in Accounting from Louisiana State University and a Bachelor of Commerce from Rice University. He is a member of the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants.

    Mr. Janik has provided over 150 financial audits and consulted in over 615 business disputes. He has provided expert testimony in over 74 matters including trial testimony in 46 trials in 8 states. Mr. Janik's accounting services include Damages/Lost Profit analysis, Forensic Accounting, Fraud Investigations, Fact Finding, Financial Analysis, and Expert Witness Testimony when necessary.

    Litigation Experience:
    • Antitrust/Pricing Issues
    • Audits
    • Bankruptcy Analysis
    • Business Interruption
    • Business Valuation
    • Construction Claims
    • Contract Disputes
    • Cost Determinations
    • Criminal Investigations
    • Damage Analysis/Critiques

  • Debt & Capital Analyses
  • Dispute Resolution
  • Due Diligence
  • Environmental Claims
  • Feasibility Studies
  • Forensic Accounting
  • Fraud Investigation/Analysis
  • Hazardous
  • Waste/Remediation
  • Insurance Claims

  • Lost Profits
  • Mergers & Acquisitions
  • Real Estate
  • Royalties, Commissions, Income
  • Solvency
  • Superfund/Environmental Claims
  • Tracing
  • Valuations
  • Wastewater
  • White Collar Crimes
  • Mr. Janik is also uniquely qualified to measure construction claims and damages. With over 11 years of construction experience, he has accumulated over 13,000 Engineering and Construction (E&C) auditing hours, 10,000 E&C consulting hours, and 15,000 E&C supervised hours.

    Construction Claims Services include:
    • Acceleration
    • Change Orders
    • Costs
    • Defective Plans
    • Differing Site and Concealed Conditions
    • Direct Costs
    • Disruption
    • Evaluating Claims
  • Indirect Costs
  • Overhead
  • Payroll Fringe Burdens
  • Profit
  • Pre-Qualification Filings
  • Superfund / Hazardous Waste Sites
  • Terminations
  • Other Construction Issues
  • View EJ Janik's Consulting Profile.
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    Jay Grossman, DDS
    11980 San Vicente, Suite 507
    Los Angeles CA 90049
    phone: 310-820-0123
    fax: 310-207-3784
    Dr. Jay S. Grossman was accepted to NYU College of Dentistry at the age of 19. After completing a residency in Advanced Education in General Dentistry, he joined the Navy and completed a tour of duty as a Lieutenant in the Dental Corp. Since 1991 he started his own practice in Brentwood, California and has been practicing there ever since. As a dental expert, he has been involved in over 470 dental malpractice, peer review and injury cases, deposed over 80 times, in Superior Court over 40 times, and never been disqualified. He is averaging 60% for the plaintiff and 40% for the defense and spends at least 95% of his time patient care. Published and have been written about in print, radio and TV over 116 times. He is qualified to offer an expert opinion in 42 states due to his 3 licenses and 1 expert certificate.

    Founder of the non-profit “Homeless Not Toothless” (, he has made it possible for tens of thousands of homeless Veterans and foster children to receive over $2 million in pro-bono dental care. Dr. Grossman is an attending staff member at UCLA College of Dentistry and a clinic associate professor of dental medicine at Western University College of Dentistry.

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    Christopher G. Linscott, CPA, CFE, CIRA
    3443 N Campbell Avenue, Suite #115
    (See Eric A. Lee's Address Below)
    Tucson AZ 85719
    phone: 520-884-0176
    fax: 520-884-8767
    Keegan, Linscott & Kenon, PC (KLK) is a full service accounting firm with over 20 years of experience providing expert services as Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency and Restructuring Advisors.

    KLK's litigation support team assists clients and their attorneys to prepare for the financial and economic facets of settlement or trial proceedings. They perform in depth analyses and provide clear and detailed explanations of findings. They assist attorneys as consultants or in the court in a wide range of cases and investigations. Their role can involve fact finding, discovery, settlement negotiations, trial support, and expert witness testimony.

    The professionals at KLK have testified as experts in Federal, District, Bankruptcy, State, and Tax Courts, as well as before arbitration panels. They have the proven ability to develop and communicate compelling analyses of accounting, economic and financial information to judges and juries in plain, simple language through affidavits, written reports, oral testimony, and trial graphics.

    Litigation Support Services::
    • Analyze damages involving commercial litigation and damages involving individuals, including lost profit analysis, owner disputes, employee/employer disputes, personal injury, and business interruption claims
    • Evaluate opposing party's financial damages report to uncover any hidden facts or missing information in a business damages case
    • Divorce litigation, including analysis of sole and separate property issues
    • Locate hidden assets
    • Analyze preference claims, inter-company transfers of assets, and fraudulent conveyances
    Christopher Linscott Forensic Accounting Expert PhotoChristopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan, Linscott & Kenon, PC, and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services. Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now Price­water­houseCoopers), and Peat Marwick (now KPMG). He has over 25 years of ex­perience in public accounting.

    Mr. Linscott specializes in the areas of Litigation Support, Bankruptcy Reorganization, Fraud Investigations and Prevention, and Business Consulting. He has served clients in industries including construction, health care, home builders and developers, law firms, manufacturing and distribution, non-profit, professional services, real estate, restaurant franchises, retail service, and wholesale.

    Mr. Linscott is a Member of the Arizona Society of CPA's, American Institute of Certified Public Accountants, National Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, and a Director of the Board of Directors at Bashas’.

    Eric Lee Forensic Accounting Expert PhotoEric A. Lee, CFE, is a Principal and Phoenix Practice Leader in the Consulting Services group of KLK. A Certified Fraud Examiners, he serves in testifying expert and consulting expert roles in litigation, forensic accounting, fraud and investigation services, and criminal matters both in the United States and internationally.

    Mr. Lee has extensive experience conducting complex financial analysis and forensics related to multi-million dollar fraud schemes, analysis of complex financial accounts and transactions, fraudulent transfers and conveyances, analysis of securities transactions, international investigations, and loss and damages calculations.

    Prior to his career in consulting services, Mr. Lee spent over seven years as a Special Agent with the Federal government. During his tenure as a Special Agent, he investigated criminal and civil violations relating to fraud, money laundering, theft and embezzlement, public corruption, and tax evasion.

    Mr. Lee has prepared expert reports, affidavits and disclosures, and testified/presented as an expert in Federal, State, and Tribal jurisdictions.

    Eric Lee's Scottsdale / Phoenix Office
    8800 N. Gainey Center Drive, Suite 278
    Scottsdale, AZ 85258
    Phone: 480-374-6394
    Fax: 520-884-8767

    View Keegan, Linscott, & Kenon's Consulting Profile.
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    Philip H.B. More, PhD, CVA
    PO Box 5221
    Palos Verdes Peninsula CA 90274
    phone: 844-745-6673
    Philip More Business Valuation Expert PhotoPhilip H.B. More, PhD, CVA, is a recognized expert in Business Valuation. He has more than 40 years of experience providing expertise in creating economic value, business valuation, business strategy, and managing technology.

    Dr. More is the president and founder of Philip H.B. More LLC a firm providing litigation support and business valuation as well as executive education, and consulting in both assessing and developing economic value. He specializes in intellectual property as well as in firms undergoing turnaround, restructuring, and insolvency.

    In 2014, Dr. More retired as a professor emeritus from the University of Southern California where he served on the faculty of the Marshal School of Business as a Professor, a member of the University’s Research Committee, and the Board of Directors for the Viterbi School of Engineering’s Center for Engineering Management. He taught business and technology strategy courses that integrate the business disciplines of finance, accounting, marketing, and human resources in creating economic value for all stakeholders to graduate and undergraduate students as well as executives.

    Dr. More is the author of over 100 publications including refereed journal articles, conference proceedings, and books. He listed in Who’s Who in America, the World, in American Education, and Finance & Business as well as in American Men & Women of Science. He has served as a consultant and executive educator for public entities and private firms as well as organizations such as the Thailand and Hong Kong Management Associations.

    Litigation Support - Dr. More provides expert witness services on value creation using technology and organization for both established and emergent businesses. His expertise is available to counsel representing both plaintiff and defendant. He has experience with depositions and trial testimony.

    Areas of Expertise:
    • Business Damages
    • Business Interruption Damages
    • Lost Profits
    • Business Operations
    • Business Policy and Strategy
    • Mergers and Acquisitions
  • Estate Valuation
  • Gifting Valuation
  • Intellectual Property Valuation
  • Marital Dissolution Valuation
  • Patent Valuation
  • Contract & Partner Disputes
  • View Dr. More's Consulting Profile.
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    G. Michael Phillips, PhD
    750 E. Walnut Street
    Pasadena CA 91101
    phone: 626-744-3540
    fax: 626-744-3530
    Phillips- Fractor-and-Company-Logo.gif
    Phillips, Fractor, and Company (PFC) is a boutique litigation support and consulting firm that specializes in Economic, Financial, Statistical, Managerial, Valuation, Accounting, and Complex Analyses.

    PFC's team is comprised of experts and consultants who blend active academic careers with real-world experience in a variety of fields. They draw on economic theory, statistical analysis, survey research, mathematics, computer science, business theories, and management best practices to conduct high quality research based on appropriate methodology to give precise insights into specific research problems which they clearly communicate in a variety of venues.

    Litigation Support / Testifying Experts - PFC's team of PhDs and other leading experts work closely with clients from the beginning to the end of each engagement, identifying key issues, selecting appropriate methodologies, conducting and supervising analysis, writing reports, and testifying or otherwise presenting results in a clear and understandable manner.

    Commercial Damages and Valuation Expertise:
    • Lost Profits - Business interruption, bad faith, faulty materials, transportation corridor closures, theft of trade secrets analysis. Analyze loss due to piracy, theft of trade secrets, unlicensed use of tools and plans, and intellectual property infringements
    • Commercial Damages - Estimate extensive damage or loss due to contract disputes, fraud and unfair competition, or negligence claims
    • Intellectual Property - Estimate losses and licenses associated with intellectual property. Apply advanced economic and statistical analysis, hedonic valuation methods, Georgia-Pacific factors, surveys, focus groups, analytical approaches, reasonable royalty analysis, cost savings estimates, industry "rules of thumb," meta-analysis, and other appropriate methodologies; brand and trademark confusion; market research surveys, focus groups, and analysis; utilization of online surveys for quantitative analysis and hypothesis testing; valuation of trade secrets, know-how, and proprietary processes; Hedonic Price Regression
    • Financial Analysis - Pro Forma analysis, deal analysis, simulations, "what if" analysis, real options valuation, and analysis of contracts. Competitive benchmarking, industry analysis, analysis of start-ups, cost of credit, credit rating damages, appropriate discount rates, weighted average cost of capital, cram down rates, and analysis of "but for" potential rates of return and appreciation
    • Investment Market Analysis - Analyzed hundreds of open market class action securities cases involving 10b-5, 33, and 34 act issues; investment valuation; event studies; options and derivatives valuation; portfolio construction; analysis of risk and return; analysis of investment characteristics; analysis of commissions; analysis of trading frequency; analysis of prudence; benchmark comparison and analysis; Index creation and analysis; ETFs, mutual funds, hedge funds, structured products, UITs, commercial banking; custom modeling
    • Investment Suitability - Link investor risk tolerance to investment characteristics; identify impact of investments on overall portfolio; model portfolio analysis; analyze impact of economy on investments and portfolios; UPIA; UPMIFA; managed accounts; PPM analysis; hedge funds; investment "systems"; quantitative modeling; surveys, focus groups, class census analysis; Real Options analysis; "what if" analysis; Monte Carlo & Simulation; Financial Econometrics
    • Internet Issues - Assess value by using statistics and econometrics to measure "internet presence"; test for trademark, URL, and brand confusion; start-up valuations; shadow stock valuation; domain name valuation; search engine confusion; unauthorized likeness
    • Industrial Organization & Competitive Analysis - Determine the competitiveness of markets including monopoly and monopsony power, concentration ratios, valuation of acquired interests, HSR analysis, pre-merger and acquisition analysis, securities valuation, financial analysis of contingent liabilities, real options analysis, industry analysis for trade associations and regulatory entities, econometric modeling and forecasting, and custom research
    • Entertainment Industry - Valuation, forecasting, modeling; statistical analysis of script content; royalty and licensing computation; quantitative analysis; special projects
    • Product Liability - Analyze customer records, perform actuarial type analysis on warranty claims and product failures, work with lemon law type issues, and perform surveys and focus groups to develop data regarding liability and damages
    • Real Estate & Urban Policy - Fiscal and economic impact analysis, financial analysis, and public private partnership/joint venture negotiations; eminent domain analysis; hedonic regression analysis; statistical valuation models; regional economic forecasting; analysis of public policy on local economy; impact of environmental issues on property values; impact of tax policy; special projects
    • Construction Defects & Destructive Testing - Create and supervise or evaluate sampling plans; compute margins of error; compute projections and extrapolations
    • Surveys & Sampling - Mail, telephonic, computer panel surveys; focus groups; questionnaires; intercept surveys; census; record sampling; warranty card analysis; Eveready, Sprite, and other marketing surveys; consumer expectation surveys; special projects
    • Statistics, Econometrics & Forecasting - Create forecasts, "what if" simulations and models, test hypotheses, and perform custom research
    • Class Action, Mass Actions, Mass Torts - Assess commonality, or lack thereof, using economic and statistical analysis; conduct census or surveys; design sampling for random depositions; analyze corporate records; special analysis
    View PFC's Consulting Profile.
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    Barry L. Pulchin
    255 Executive Drive, Suite 107
    Plainview NY 11803
    phone: 516-576-0555 ext. 501
    fax: 516-576-1221
    Barry L. Pulchin, CPA/ABV/CFF/CGMA, CFE, CVA, DABFA, has over 33 years of experience as a Certified Public Accountant. Mr. Pulchin is also a Certified Fraud Examiner and a Certified Valuation Analyst. The Past President of the Long Island Chapter of The Association of Certified Fraud Examiners, he is licensed to practice in the States of New York, Connecticut, North Carolina, and Florida.

    Mr. Pulchin has been recognized as an Expert Witness and has been appointed to Federal District and Bankruptcy Court, the Supreme Court of the State of New York, and Family Courts. He has served as the accountant in bankruptcy cases for the Debtor, the Creditor's Committee, and for Chapter 7 Trustees. Mr. Pulchin has been retained over 1,000 times for attorneys representing both Plaintiff (50%) and Defense (50%). He has testified in court or before an arbitrator over 200 times.

    The firm has a significant concentration in Litigation Support and provides Expert Witness Testimony and Business Valuations and Investigative and Forensic Accounting services in the following areas:
    • Domestic Relations
    • License Valuations
    • Professional Practice Valuations
    • Minority Shareholder Disputes
    • Insurance Loss
  • Lost Earnings and Profits
  • Bankruptcy
  • Estate and Gift Taxes
  • Tax Fraud Cases
  • Commercial Fraud Investigations
  • View Barry Pulchin's Consulting Profile.
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    Patrick Chylinski, MAFF, CVA, CFE
    515 South Flower Street 41st Floor
    Los Angeles CA 90071-2201
    phone: 213-330-4605
    RSM US, LLP is the 5th largest Accounting and Consulting Firm in the country, with over 85 offices across the United States. Our litigation consulting and financial forensics practice focuses on assisting counsel and clients in the areas of business and commercial litigation matters, forensic and fraud investigations, contract compliance matters, and royalty inspections.

    Our professionals have extensive experience assessing and quantifying damages in a variety of matters including contract disputes, post-closing and post-acquisition disputes, breach of fiduciary duty matters, real estate disputes, fee disputes, partnership disputes, as well as conducting analysis in forensic and fraud matters.

    Industry experience includes, among others, technology, manufacturing, hospitality, government and public sector, banking, consumer products, real estate, financial services, and entertainment. Our team of consultants has qualifications, certifications, and educational experience that include Certified Public Account (CPA), Master Analyst in Financial Forensics (MAFF), Certified Fraud Examiner (CFE), Certified in Financial Forensics (CFF), Certified Valuation Analyst (CVA), MBA, and JD.

    Our professionals have experience testifying at deposition, arbitration, and trial and have experience working in the following types of matters:
    • Economic Damage Analysis
    • Fee Disputes
    • Billing Disputes
    • Breach of Contract Matters
    • Post-acquisition Disputes
    • Earn-out Disputes
    • Fraud Investigations
    • Forensic Investigations
    • Breach of Fiduciary Duty Matters
    • Business Interruption Matters
  • Construction Claims
  • Covenant Not To Compete Matters
  • Business Valuations
  • Contract Compliance / Royalty Investigations
  • Health Care Litigation Matters
  • Insurance Claims & Coverage Disputes
  • Intellectual Property Related Matters
  • Marital Dissolution Matters
  • Purchase and Sale Disputes
  • Securities Litigation Matters
  • Patrick Chylinski Economic Damages Expert PhotoPatrick Chylinski, MAFF, CVA, CFE is a principal and the West Region Practice Leader for RSM’s Litigation Consulting and Financial Forensics practice. He has extensive experience managing and directing engagements relating to complex commercial litigation, business disputes, investigations of fraud and financial misconduct, and business valuations. He has been designated as an expert in numerous cases, and has testified as an expert in litigation matters relating to contract and fee disputes. Mr. Chylinski has experience serving clients across various industries including healthcare, financial services, real estate, construction, insurance, gaming, entertainment, and technology.

    Past experience includes roles as a Director of the Litigation Consulting and Forensic Accounting Services practice group for a top-25 national accounting and consulting firm, as well as a leadership position at a top regional firm. Earlier in his career, Patrick worked in the Financial Advisory Services group at Deloitte & Touche, focusing on dispute consulting.

    In addition to his work experience in professional services, Patrick has extensive industry experience, having worked as a Vice President of Financial Planning and Analysis for what was one of the largest mortgage banking and financial services firms in the country. Patrick also worked in commercial real estate, performing financial analysis and mergers and acquisition due diligence at a commercial real estate investment firm. He also has experience in the securities industry, at one time holding NASD Series 7 and 63 licenses.

    Litigation and Dispute Services:
    • Contract Disputes
    • Fee Disputes
    • Damage Analysis
    • Lost Profit Analysis
    • Partnerships and Real Estate Disputes
    Forensic and Investigative Services:
    • Licensing and Royalty Disputes
    • Purchase Price / Earn-out Disputes
    • Forensic Analysis
    • Fraud Investigations
    • Contract Compliance
    8/20/2014 · Forgery & Fraud
    When many people think about fraud, their thoughts usually turn to banks, investment firms and large businesses. But don't be fooled. Not-for-profit organizations – including many charities, colleges, religious entities and trade groups – are often easy targets for sophisticated fraud schemes.

    Business acquisitions and dispositions are often highly complex transactions which can possess an increased potential for disagreements-disagreements that can eventually lead to contentious and costly litigation. Various types of disputes can arise from the purchase or sale of a business, and these post-closing or postacquisition disputes can delay or even derail what may otherwise appear as obvious "win-win" transactions.

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