Education:

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:

Joel Finard is an Expert Witness in Financial Services Litigation. He has extensive knowledge of People, Processes and Technology in Financial Services. Mr. Finard has played a key role in many Complex and High Profile Investment Banking Litigations & NASD Arbitrations.

Areas of Expertise

25 + years Wall St securities or expert experience. Any Asset, Investment, Account, Intellectual or Real property, insurance, annuity contract or closely held business or partnership may require fiduciary duty.

Securities expert, Fiduciary Forensics covers breach of fiduciary duty, liability, damages analysis calculation, model prudent portfolio, recovery. Causes of action -Rule 405, Suitability, Supervision, Failure to diversify, Tax, Asset Allocation, Hedge Funds, Disclosure, ADVs. Compensation, Valuation training, recruit, retirement, raiding, termination, customer account book distribution, broker dealer or branch profit analysis, U5 or U4 issues in Securities employment matters.

FINRA securities Arbitration, Trust, Estate, Probate; ERISA defined benefit pension 401k & Profit Sharing plans; Charities, Not for Profits, Foundations, Endowments.

Additional Areas of Expertise Include:

• Securities and Financial Planning Industry Compensation
• Branch and Regional Manager Compensation Expert
• Branch Profit and Loss (P&L) Valuation and Analysis
• Investment Product Marketing, Distribution, Sales Force and Market Penetration Studies
• Services - Financial Planning, Investment Consulting, Brokerage, Prime Broker, Stock Lending, Margin Accounts
• ERISA Issues

Mr. Boris Onefater has worked in the Investment Management Industry his entire career in various roles including as a Chief Executive Officer for a $19 billion investment management firm and as a National Hedge Fund Director and Partner of a Big 4 Professional Services Firm in New York.

He specializes in providing litigation support services, due diligence in evaluation of M&A and investment transactions, business transformations, “turn around” services, operations and technology related services, controls assurance, risk management, valuations, accounting, and finance consulting to investment managers, administrators, prime brokers, investors and other stakeholders.

Mr. Onefater has specific investment product knowledge in commodities, derivatives, fixed income instruments and equity securities.

He also has substantial experience with litigation support assignments, fraud investigations and other due diligence initiatives.

Mr. Onefater also served in other various roles over his career including: Chief Executive, Chief Operating and Chief Financial Officer of a $19 billion money management firm. The firm advised and sub-advised mutual funds, institutional assets, separately managed accounts and hedge funds. He also served as the Chairman of the Board of Directors of the proprietary mutual fund family. Additionally, Mr. Onefater was a Chief Financial Officer of a hedge fund complex based in New York, and was a Vice President in charge of mutual fund accounting and administration of a large international investment-bank.

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:

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

Daniel Reser is the President of Fiduciary Services, Inc. Before this, he was a Vice President and manager for Wilmington Trust based in Santa Monica, CA, also of Bank of America and Security Pacific Bank. Mr. Reser has a J.D. from Southern Methodist Univ. In 1989 he graduated from the UCLA John Anderson Graduate School of Management Executive Program.

During his career Mr. Reser has administered and managed a wide variety of Governmental, Corporate and Union Retirement Plans as plan trustee. His current role as principal of an investment advisory firm includes acting as Fiduciary for Company Stock in Retirement Plans including ESOPs. He is a member of the Western Pension Benefits Conf., The ESOP Assn. and the NCEO.

Mr. Reser has also administered and managed corporate trust departments for bond issues, debentures, securitizations and structured finance issues for entities. He is certified by the American Bankers Assn. as a Certified Corporate Trust Specialist.

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

Pat McElroy, Jr. has more than 30 years of experience in the Banking Industry as a Regulator, Banker and Consultant. He has provided various management, lending, operational and regulatory services to financial institutions throughout the United States. Mr. McElroy has extensive experience as an expert witness and has been qualified in civil, criminal and bankruptcy proceedings. He is courtroom seasoned and also has high profile case experience.

Areas of Expertise:

John Glenn is the President & Managing Director of The Mentor Group, Inc.(TMG). TMG has valuation experts with extensive experience in the Accounting, Tax, and Financial Aspects of Business Valuations, Commercial Real Estate Appraisals, and valuing minority interests in entities and held directly in real estate. TMG has assisted clients in nearly Every Type of Entity (FLP, LLC, C or S Corps), and Business Valuation, Intellectual Property Valuations and Commercial Real Estate Appraisals, including fairness opinions, solvency letters, restricted stock, SFAS 141 allocation of purchase price, SFAS 142 Goodwill Impairment, SFAS 157, 123 (r) Stock Options, IRC 409 (a), ESOP, recapitalizations, litigation support, cost segragation studies, M&E, goodwill, and others.



Services Include:

• Business Enterprise Valuations
• Intangible Asset Valuations
• Commercial Real estate Appraisals
• M&E Appraisals
• Cost Segregation
• Expert Testimony / Litigation

Offices:

Robin Bryant's 30 years in Banking have embraced a clearing (retail) bank, two large investment banks, a small merchant bank and an international bank. He has a very extensive knowledge of all aspects of Corporate Lending, including Property Sector Lending, Personal Lending, Mortgage Lending, of Lending against Mortgage Indemnity, of Trade Finance, and of Development Capital.

Mr. Bryant has run a commercial loan company, including treasury operations (raising and managing deposits). His knowledge covers both secured and unsecured lending and their respective requirements. He has several lending guidelines and systems and procedures manuals to his name.

Mr. Bryant is a Member of The Academy of Experts and a Founding Member of The Expert Witness Institute. He was a member of the Blom-Cooper working party drawing up guidelines for experts, following the Woolf reforms. He has been cross-examined thirteen times in the High Court without judicial criticism or complaint from those acting for either parties.

Mr. Bryant has provisions of expert banking evidence for over 15 years in 200 cases of litigation involving banks. In two-thirds of his cases, he has been retained by the banking side, including overseas banks operating in the UK. Cases handled have also involved transactions outside the UK.

Statement Analysis Corp. provides clear, comprehensive and user friendly Damages, Profit & Loss, Cash Flow and many other reports to assist you with securities mediation and arbitration. We have a quick turnaround and provide PDF files of each report to our clients. Our staff have over 20 years of financial experience. Call us today to discuss your case.

Our mission is to provide accurate and efficient analysis of investment, insurance and/or annuity statements for professionals and individuals nationwide. We do not make specific investment recommendations but rather take existing accounts and give an analysis of fees, trading, gains losses, asset allocation and more.

Expert Witness Testimony: When you need more than just the numbers crunched, our consultants have years of securities experience and have served as expert witnesses and consultants for many years. Their credentials are strong and effective when you need to make your case.