Barbara Luna, PhD, CPA, CFE, ASA,
CVA, ABV, CGREA, CCRA, CREA
Dean Atkinson, CPA, CFE, ABV, CAC, CFF
John Luna, JD/MBA, CPA, ABV, CFF
David Turner, CPA, ABV, CFF
Drew Hunt, MBA, CPA, ASA
Barbara Luna, PhD, CPA, CFE, ASA,
CVA, ABV, CGREA, CCRA, CREA
Venita McMorris, MA
Business Valuation Litigation Economic Loss / Damage Analysis and Independent Opinions, Expert Witness Product Warranty and Class Action Settlement Valuation Dealership - Valuation, Profitability and Practices Business Interruption, Minority Interests and Fair Value, Ownership Disputes Estate and Gift Valuation Succession and Business Owner Wealth Transfer Planning Acquisition / Merger Advisory Mining Interest Valuation
Thomas M. Neches is an Certified Public Accountant, Accredited in Business Valuation, a Certified Valuation Analyst, is Certified in Financial Forensics and is a Certified Fraud Examiner. Mr. Neches, Managing Partner of Thomas Neches & Company, LLP, has thirty-two years of experience in providing expert testimony on Accounting, Business Valuation and Financial Issues.
Mr. Neches has testified on behalf of plaintiffs and defendants in state and federal courts in Arizona, California, Florida, Kentucky, Missouri, Nevada, New York and Oregon. He specializes in applying computer database and statistical techniques to assemble and analyze voluminous and complex data. Mr. Neches holds a BA in mathematics from UC San Diego and an MS in operations research from UCLA.
J. Armand Musey, CFA, JD/MBA, founder and president of Summit Ridge Group, LLC, provides expert witness testimony for the Satellite, Media and Telecommunications Industries. Mr. Musey is a highly regarded financial analyst with expertise in Asset Valuation, Business Valuation, Financial Analysis of Economic Damages and Financial Scenario Analysis. He also has significant experience in corporate governance and investment research practices. He offers litigation support for clients with complex financial analysis or valuation projects. His background includes Wall Street research methods and practices on behalf of defendants in insider trading cases.
Mr. Musey's industry knowledge, financial expertise and extensive writing experience allow him to expediently craft well-argued independent written direct testimony documents that withstand scrutiny in depositions and during courtroom cross-examination. Prior expert witness experience and years of communicating with investors of all types have honed his skills at orally communicating his industry knowledge and financial expertise. Moreover, Mr. Musey's legal background facilitates his ability to communicate with legal professionals, understand the legal relevance of case facts and efficiently read legal documents.
Areas of Expertise Include:
Scope & Range of Services
Overview: Kenneth Free is a hotel and resort professional with over 40+ years of experience in the business. He is a highly credible resource for operations, real estate development, feasibility, business valuation, and business interruption issues.
Degrees and Licenses held by the Principal: MBA- Finance, Bloch School of Business & Public Administration (University of Missouri, Kansas City); BS- Hotel Administration, Harrah College of Hospitality (University of Nevada, Las Vegas); Registered Resort Professional, American Resort Development Association; Certified Master Hotel Supplier, American Hotel & Lodging Association; Real Estate Broker licensed by the California Department of Real Estate.
Detail: Mr. Free’s company, Straightline Hospitality, Inc., provides Advisory and Expert Services for Hotels, Resorts, and Timesharing. These services may be in relation to new properties going through the development or pre-development stages, those that are open and experiencing difficulties, or in situations where disputes have arisen among the stakeholders. Additional current emphasis is in premises liability and wrongful death cases.
Key areas of consulting and expert effectiveness are –
Sidney Blum, CPA, CFE, CPEA, CFF has over 30 years of professional experience in the areas of Forensic Accounting, Intellectual Property Economic Damages, Royalty Audits, and General Economic Damages. Leading contract terms and licensing expert. 2017 California CPA of the Year & 2012 Certified Fraud Examiner of the Year.
Background - A financial damages expert witness with particular strength in patents, trademarks, copyrights, DMCA, toys, entertainment, oil & gas, malpractice, breach of contract, and consumer products. He served as Chief Audit Officer at Beats Electronics, nine years as an accounting firm Partner including five as a Big 4 Partner, and staff experience with Fortune 50 companies Occidental Petroleum, Unocal, and the Walt Disney Company where he was a member of the internal audit departments. While with Ernst & Young, he led fraud and forensic investigations nationally for their internal audit practice. Vice Chair (2016-2017) Board of Regents of the 80,000 member Association of Certified Fraud Examiners. Lead more than 1,500 financial investigations.
Litigation Support - As a Financial and Economic Damages expert witness, Mr. Blum has worked on matters from simple to several billion dollars complex litigations. He has testified on more than 40 occasions, equally for plaintiffs and defendants, in a wide variety of State, Federal, and USITC matters. Mr. Blum is a Certified Fraud Examiner, Certified Professional Environmental Auditor, and Certified in Financial Forensics by the AICPA.
Areas of Expertise:
|Litigation and Dispute Services:||Forensic and Investigative Services:|
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.
Litigation Support - 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:
Nevium’s experts are trial-tested IP custom & practice damages experts who take a hands-on approach with all their IP litigation assignments. Whether you are in need of an expert to calculate economic damages as lost profits / unjust enrichment, give an opinion on specific business clauses in a license agreement or to leverage Internet and Social Media analytics to prove or disapprove infringement, Nevium has the experience and expertise.
Litigation Support:Nevium works closely with C-Level executives, in-house and outside counsel to implement the best possible business strategy that intertwines with the legal strategy. Nevium is part of the team early on in the litigation process assisting with discovery requests and deposition questions. Nevium’s experience and expertise allows the managing attorney to focus on the legal issues knowing that Nevium is proactively taking care of the business side of the case. As experienced Intellectual Property Consultants, they have real-word, hands on IP management, monetization and valuation experience that plays out well in front of a judge and jury. Nevium professionals provide IP expert witness testimony related to economic damages in a range of lost profits, unjust enrichment, relief from royalty, reasonable royalty, relief from pay per click, corrective advertising and IP valuation. They author reports and provide testimony for federal and state court claims, arbitration, and mediation related to false endorsement, defamation, infringement and unfair competition.
Areas of Analyses Expertise
Past Law Firm Clients
Doug Bania, CLP, Founding Principal, has over a twelve years of expertise in managing, valuing and monetizing intellectual property and intangible assets. Mr. Bania has been a named expert in over thirty (30) cases, has been deposed seven (7) times and has testified at trial four (4) times. Mr. Bania was recently called upon to testify in the Pharrell Williams, et al. v. Bridgeport Music, Inc., et al., case as the Plaintiffs’ and Counter-Defendants’ Copyright Apportionment Expert testifying in the area of Damages and Apportionment. Mr. Bania’s industry experience ranges from apparel to automotive and publishing to music. Prior to founding Nevium, Doug Bania managed 100s of projects related to brands, intellectual property and the related intangible assets. He has assisted clients in intellectual property matters related to acquisitions, litigation, bankruptcy, tax, estate, family and marital disputes, and licensing.
Brian Buss, CFA, Founding Principal, is a Chartered Financial Analyst with over two decades of experience providing intellectual property and business valuation, expert testimony and transaction advisory. Mr. Buss provide solutions for IP owners, attorneys and licensees both in the United States and overseas. He has a bachelor’s degree in Biology and Economics from Claremont McKenna College and completed the Executive MBA program at San Diego State University. An expert in valuation and economic damages calculations, Mr. Buss has valued copyrights, brands, patents and business interests across a wide range of industries from apparel companies to airports and from technology start-ups to global consumer products companies. Often engaged to analyze unique and proprietary assets and their economic impact and contribution to financial results, he works closely with clients and counsel to develop thorough yet clear and understandable analyses.
|San Diego Office|
415 Laurel Street, Suite 341
San Diego, CA 92101
|Los Angeles Office|
9107 Wilshire Blvd., Suite 450
Beverly Hills, CA 90210