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:

Allomet Partners, LLC (Allomet) is a nationally recognized Restructuring and Crisis Management firm serving middle market, manufacturing, distribution, and service organizations.

Now in its 32nd year, Allomet has counseled and provided interim management services to more than 400 companies. Clients are referred principally by members of the professional community or lenders, investors or directors who may be at financial risk.

Gary Brooks, founder and Chairman of Allomet, offers unique experience and expertise related to investment decisions, integration of organizations and redesign of operations for more effective performance. He serves as an expert witness in cases involving management performance and directors’ nonfeasance.

Gary Brooks has provided advice directly to more than 200 clients, has served as interim chief operating officer at more than 35 companies and has assisted counsel in determining overall case strategy, analyzed opposing arguments and testified in more than 25 cases.

Areas of Expertise Include:

Profile: 41+ yrs experience in financial, mortgage & business institutions including 17+ President, CEO & Director & 6+ director of a mortgage company. 15+ years of leadership/ directorships in national & state trade associations. Over 340 federal & state nationwide cases i for FDIC, State of CA, financial institutions, mortgage companies, businesses, non-banks, individuals. Services provided: consulting, depositions, reports, affidavits & court testimonies.

Expertise: Financial Institutions, Mortgage Institutions, Business, Real Estate. Loans (mortgage,construction, real estate, business, SBA, international, consumer, etc.); Operations; Fraud; Check ops; EFT; Lender Liability; Policy & Procedures; Fiduciary Duties, D & O conduct, Other. Reports, depositions & court testimony in Federal, Bankruptcy & state courts.

Degrees / Licenses:

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:

Barry L. Pulchin is a Certified Public Accountant licensed in the States of New York Connecticut, Massachusetts, North Carolina and Florida. He is also a Certified Fraud Examiner and a Certified Valuation Analyst. 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:

Roy H. Owen has a professional career spanning over thirty years in Financial Services, Real Estate, and Real Estate Capital Markets. He is a former partner in Deloitte & Touche’s Valuation and Real Estate Consulting Group, Financial Services Industry and Reorganization Services Group. Mr. Owen is also a Former Managing Director of the commercial mortgage asset management and distressed debt operations of Crown NorthCorp, Inc., a rated CMBS special servicer.

Mr. Owen is an independent advisor, manager, and consultant to a wide range of institutional clients and agencies. He also provides litigation support services, including litigation consulting and expert witness testimony, and has served as a corporate representative in a federal jury trial.

Primary Areas of Expertise and Specialization:

• Commercial Real Estate Portfolio Management (both equity and debt)
• Non-performing Commercial Mortgage Loan Resolution and REO Asset Management
• Commercial Mortgage / CMBS Asset Management and Servicing
• Residential Mortgage Servicing
• Credit and Market Risk Monitoring
• Commercial Mortgage Underwriting and Securitization
• Acquisition and Disposition of Portfolios of Performing and Non-performing Commercial Mortgage Loans
• Foreclosure, Restructuring, and Bankruptcy Services (for both debtors and creditors)
• Public / Private Joint Ventures
• Financial Institution Restructuring and Recapitalization

John D'Andrea is a consultant specializing in serving the Real Estate Industry in the Areas of Finance, Investment and Development. Dr. D'Andrea has over 20 years of experience in advising clients over a broad range of complex real estate issues, making him uniquely qualified to address the intricate and diverse issues that arise in real estate-related litigation.

Services Include:

RGL Forensics

RGL Forensics is an international firm of Accounting, Valuation and Technology professionals who are specially trained in discovering and defining Financial Value. We establish relevant facts and reliable figures for insurance, legal, corporate and public sector clients and have done so for over 30 years.

From our 23 worldwide offices, our professionals evaluate claims in insurance and litigation, assess economic damages, determine business value, provide expert witness testimony and advise on related issues. We establish the real facts and figures, wherever they are hidden and whatever is being claimed.

Kenneth R. Neumann, CPA, CFE, National Director of Litigation, Valuation and Technology Services, provides investigative accounting, fraud and measurement of damages to attorneys, insurance professionals and businesses. Mr. Neumann has been involved exclusively in the field of Forensic Accounting since 1990. His Areas of Expertise include Bankruptcy Consulting, Business Valuations, Computer System Analysis, Fidelity Claims, Financial Analysis, Fraudulent Conveyances, Insider Transactions, Liability Claims, Loss of Earnings, Personal Injury, Preferential Payments and Property Damage.

Mary A. O'Connor, ASA has practiced in the area of business valuation for more than 25 years. She specializes in class action securities matters, bankruptcy and intangible valuation related to property tax appeals. Ms. O'Connor's Areas of Expertise include Business Valuations, Intellectual Property, Economic Damages, Product Liability, Corporate Governance, Marital Dissolution, Fair Value Reporting, SFAS 141 and 142 Compliance, Shareholder Disputes, Succession Planning / Buy-Sell, Bankruptcy and Turnarounds, Estate and Gift Tax, Financing, Merger / Acquisition Due Diligence, Financial Analysis

Paul C. Sutphen, CPA, CFE has been a full time forensic accountant since 1979. He is extremely well versed in a wide range of businesses and industries, and has testified numerous times in deposition and court. His Areas of Expertise include Breach of Contract, Fidelity, Intellectual Property, Infringement, Liability, Lost Profits / Earnings, Personal Injury, Product Liability, Property, Stock Valuation, Subrogation, Wrongful Death

Randy Sugarman is the managing partner of Sugarman & Company, which he founded in 1977. He has been a Certified Public Accountant since 1970. Prior to the formation of Sugarman & Company, he was associated with the national accounting firms of Main Hurdman (now KPMG Peat Marwick) and Kenneth Leventhal & Company (now Ernst & Young). He attended Stanford University for both his Masters of Business Administration degree, with an emphasis in accounting, and his Bachelor of Arts in international relations.

Mr. Sugarman serves as a Financial Consultant in Workout and Bankruptcy Situations. He has assumed management responsibilities, implemented cost controls, negotiated with creditors, and supervised the orderly liquidation of assets. Mr. Sugarman also acts as a State Court Receiver, Federal Bankruptcy Trustee, Assignee for Benefit of Creditors, and Examiner.

In addition to being a certified public accountant, Mr. Sugarman holds credentials as a certified fraud examiner and a certified insolvency and reorganization accountant.

Mr. Sugarman provides litigation support to both defense and plaintiff legal counsel. He has prepared extensive financial analyses and provides expert witness testimony on management and financial issues in jurisdictions throughout the country.

Areas of Expertise:

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

John J. Tollefsen is a Trial Lawyer, Business Lawyer and Certified Fraud Examiner with over thirty years of law and business experience. His practice is focused on private financial fraud investigations, litigation and expert witness services. He has represented over 1,000 business startups and completed many private and public securities offerings. He has offices in Oregon and Washington.

Mr. Tollefsen has won numerous large judgments and settlements for his clients. Although, he does some work on the defense side, including selected criminal matters, he attempts to only accept cases in which the defendant has due regard for victims and potential victims of any illegal conduct.

As an independent expert witness, John J. Tollefsen offers the ability to reduce complex fact situations to understandable testimony for a judge or jury. He has in-depth understanding in the following area of law and business: