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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Stephen Zamucen's (Zamucen & Curren) areas of concentration include Business Valuation, Forensic Accounting, Economic Damages, Fraud Investigation, Eminent Domain, Goodwill Losses, Alter Ego and Mergers & Acquisitions consulting and testimony. He is a recognized Expert Witness in these areas. Mr. Zamucen received his Bachelor of Arts in Economics from the University of California at Santa Barbara and his Masters of Business Administration with an emphasis in Finance from Santa Clara University. He has achieved the American Institute of CPA's designation and Accredited in Business Valuation (ABV). He is also a Certified Valuation Analyst (CVA), a Certified Fraud Examiner (CFE), a Certified in Financial Forensics (CFF), and a Charter Global Management Accountant (CGMA). Mr. Zamucen has been an instructor for the University of Irvine, Extension Program, California State University Long Beach, Extension Program and numerous Bar and CPA Programs throughout the past 20 years.

Zamucen & Curren CPA's have been court appointed in over 100 cases in the past 20years. The firm has collectively testified over 700 times. Areas of testimony have included:

Business Valuations

Sale/purchase of Business Buy/Sell Agreements Minority Interest Discount Calculations ESOPs Eminent domain

Corporate Liquidations Estate and Gift Taxes Divorces Bankruptcies Valuation of Intangible Assets

Forensic Accounting
Fraud Investigation
Economic Damage Calculations for Businesses and Individuals
Expert Witness Testimony

• Qualified in over 20 State Courts and Federal Courts

Computer Support for Litigation
Goodwill Impairment
Merger and Acquisition Consulting
Corporate "Alter Ego" Analysis and Testimony