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 securities.

Background Experience Includes:

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.

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:

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.

Thomas Kerns McKnight is a Certified Mortgage Banker (CMB) and Registered Financial Advisor with over 30 years of experience. Mr. McKnight is an expert in residential mortgage forensics.

Mr. McKnight operates as a comprehensive multi faceted expert on all matters surrounding residential mortgages, particularly those that have somehow gone bad--he can spot all of the errors.

Mr. McKnight is the author of the book Will it Fly? How to Know if Your New Business Idea Has Wings...Before You Take the Leap (Prentice Hall 2003). The book has been hailed as a top 10 must read for all entrepreneurs by Crains Communications.

Professional Experience Includes:

• Strategic Investing in Residential Real Estate: Certified Mortgage Banker, Title Attorney and Examiner
• Strategic Management
• Expert Business Strategist and Legal Tactician
• Effective Leader
• New Venture Start-Up and Growth: Inspired New Business Launch of Over 200 Domestic / International Companies
• Educator