Business Budget / Fiscal / Financial Analysis Consultants: 12

J. Armand Musey, CFA, JD/MBA, founder and president of Summit Ridge Group, LLC, provides consulting services for the Satellite, Media and Telecommunications Industries including business appraisal, intangible asset valuation, strategic consulting, custom research. 

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. Mr. Musey's clients include media and communications companies, institutional investors, law firms and other professional services providers. 

Mr. Musey has a unique blend of 16 years of equity research (top-ranked sell-side analyst), investment banking and consulting experience. He has completed dozens of financial valuation, strategy analysis, business development and business plan creation assignments in the communications industry. He has experience in 18 financing and M&A transactions. 

Valuation:

• Transactional - Bankruptcy, Fairness Opinions, Mergers & Acquisitions
• Reporting - Asset Impairment, Portfolio Valuation, Tax

Strategic Consulting:

• Financial - Due Diligence, Merger & Acquisition
• Strategic Development
• Regulatory - Agency Publication Response, Spectrum Auction / License Acquisition Support

Custom Research

• In-Depth Projects - Financial, Market, and Strategic Analysis

View Expert Witness Profile.

Petroleum & C-Store Management Group® is a bonded and insured full-service Clerk Management & Operating Company, providing quality services to Gasoline Stations, Car Washes, and Convenience Stores with over 19 years of field experience in managing, operating, and designing innovative, efficient and profitable businesses. Petroleum & C-Store Management Company® has competitive international purchasing power with major oil companies such as: Chevron, ConocoPhillips, Shell, Mobil, Texaco, Citgo, BP /Arco, Exxon , Valero, and unbranded refineries. They also have established relationships with convenience store distributors for purchasing beverages, groceries, candies, snacks, alcohol, automotive merchandise, health and beauty products, and more at discounted prices to benefit the facility.

CEO, David Sinai, actively manages a ground team that works seamlessly with clients to enable a smooth take-over of facilities. These clients include banks, private owners, dealers, private investors, oil companies, and attorneys. He has managed and operated over 200 locations monthly, with totals exceeding 5,760,000,000 gallons of gasoline / diesel products and $2,936,000,000 of convenience store products. 

Services Include:

• Full Employment Management - Employee training, cash registers, inventory, vendors, payroll, cash management, branding, accounting, permitting, and accounting
• Receivership - Bank receiverships, court receiverships, property management, strategic plan implementation and management preserve and enhance the value of the business
• Consultation - Management, operations, solutions, results
• Merchandising - In-store merchandising, stocking, product rotations, seasonal support

View David Sinai's Expert Witness Profile.

Keegan Linscott & Associates, PC is a full-service Accounting Firm with more than 27 years of experience providing the highest quality of service to clients through a multi-dimensional team of dedicated and trusted professionals.

Leaders in their industry of practice, the professionals at KLA are Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency, and Restructuring Advisors. They are committed to providing their clients and community with exceptional service, specializing in such matters as complex commercial litigation, FAR audits, all taxation matters, bankruptcy, reorganization, insolvency issues, and fraud detection, investigation, and prevention.

Consulting Services Include:

• Taxation-Related Services -Tax Problems, IRS Audit Support, Non-Files Returns, Offers in Compromise, Bankruptcy, Estate Planning
• Audit Services - Audits, Reviews, Compilations, Federal Acquisition Regulations
• Business Services - Quickbooks, Small Business, Payroll, Part-Time CFO, Cash Flow, Bank Financing, Strategic Business planning, Business Valuation, Succession in Planning, New Business Planning, Non-Profits, Internal Controls

Christopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan Linscott & Associates and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services. He also manages corporate financial audits and tax clients. Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now Price­water­houseCoopers), and Peat Marwick (now KPMG). He has more than 25 years of ex­perience in public accounting.

Mr. Linscott specializes in the areas of Litigation Support, Bankruptcy Reorganization, Fraud Investigations and Prevention, and Business Consulting. He has served clients in industries including construction, health care, home builders and developers, law firms, manufacturing and distribution, non-profit, professional services, real estate, restaurant franchises, retail service, and wholesale.

Mr. Linscott is a Member of the Arizona Society of CPA's, American Institute of Certified Public Accountants, National Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, and a Director of the Board of Directors at Bashas’.

View Keegan Linscott & Associates' Expert Witness Profile.

Huggins Actuarial Services, Inc is a full-service independent consulting firm with more than 100 years of experience providing innovative and clever solutions to a wide range of Actuarial and Risk Management Challenges. They offer a wide range of tactical consulting services providing valuable assistance in the day-to-day operation of your firm, as well as strategic consulting to inform decision-making on matters of extreme gravity.

Huggins employs leading professionals, having the combination of strong analytical skills, business knowledge, and understanding of human behavior to identify, measure, and manage risk. The firm has a reputation of actuarial excellence and a proven track record providing clients with the information and vital services they need to succeed. 

Huggins actuaries have issued more than 600 loss reserve opinions to date, and counting. Credentialed actuaries on staff average over 25 years of experience and have reached top levels of achievement in the actuarial profession, including Chief Actuaries of large multi-line national insurance companies and Partner of Big Four accounting firms Their Integrated team approach provides the highest quality work in a timely fashion.

Consulting Services:

Ronald T. (Rusty) Kuehn is a Consulting Actuary with Huggins Actuarial Services, Inc. and a Fellow of the Casualty Actuarial Society and the Conference of Actuaries in Public Practice, a Member of the American Academy of Actuaries and the International Actuarial Association. In addition, Mr. Kuehn holds the Chartered Enterprise Risk Analyst (CERA) designation, the Chartered Property-Casualty Underwriter (CPCU) designation, and the Associate in Risk Management (ARM) designation.

Mr. Kuehn is professionally active; he has served as the chairman of the Casualty Loss Reserve Seminar (CLRS), which is jointly sponsored by the Casualty Actuarial Society (CAS), the American Academy of Actuaries and the Conference of Consulting Actuaries. He has also served on the on the Casualty Practice Council of the American Academy of Actuaries, the CAS Examination Committee and Committee for Consultants’ Interests, and as past President, Education Chairman and Board Member of the Casualty Actuaries of the Mid-Atlantic Region (CAMAR).

In addition, Mr. Kuehn has served on the Insurance Services Office Private Passenger Automobile Subcommittee and the Homeowners Subcommittee. Mr. Kuehn has also served as a Member of the Conference Task Force on Public Policy Debate of the Conference of Actuaries in Public Practice. He currently serves on the Board of the Insurance Society of Philadelphia (ISOP), and he is a member of the ORSA subgroup of the ERM Committee of the Risk Management and Financial Reporting Council of the American Academy of Actuaries. His over 45 years in business have given him a thorough knowledge of the property-casualty business both from a company and consulting viewpoint. See Full Bio and Consulting Experience.

Grover M. Edie, MBA, FCAS, MAAA, CERA, CPCU, ARM, ARP, is a Fellow of the Casualty Actuarial Society, a Member of the American Academy of Actuaries, a Certified Enterprise Risk Analyst, a Chartered Property Casualty Underwriter, an Associate in Risk Management, and an Associate in Research and Planning. 

Prior to joining Huggins, Mr. Edie was Vice President and Chief Actuary at GMAC Insurance Company, where he oversaw all actuarial activities including pricing, loss reserving, and enterprise risk management in personal auto, commercial lines, auto extended service contracts, assumed reinsurance and other miscellaneous lines of insurance. He introduced Economic Capital Modeling to the organization during his tenure. His previous employers include Erie Insurance Group, John Deere Insurance, and the Insurance Services Offices.

Mr. Edie has over 25 years of actuarial experience. He started his insurance career as an underwriter. The primary services Mr. Edie provides to his clients includes Economic Capital Modeling, Enterprise Risk Management, profitability analysis, rate level reviews and filings, and loss reserve analysis. See Full Bio and Consulting Experience.

Kim E. Piersol, FCAS, MAAA, is a Fellow of the Casualty Actuarial Society and a Member of the American Academy of Actuaries. Prior to joining Huggins, he served as Senior Vice President & Chief Actuary for Crum & Forster Insurance Companies. Prior to that he served as Group Vice President & Chief Actuary for CNA Insurance Companies, and was a consulting actuary for KPMG LLP, Arthur Andersen LLP, and CFO of AIG Risk Management (AIGRM). 

Mr. Piersol is professionally active; he has served on the American Academy of Actuaries Environmental Liabilities Work Group, the NAIC Technical Advisory Committee on Catastrophe Reserves, the Workers’ Compensation Reinsurance Bureau Actuarial Committee, and has been a Director and Treasurer of the Professional Liability Underwriting Society (PLUS). He also served on the Professional Liability Actuarial Subcommittee of the Insurance Services Office (ISO). He has also served as a 1st Lieutenant in the United States Army Field Artillery. His over 40 years in the actuarial field have given him a thorough knowledge of the property-casualty business both from a company and consulting viewpoint. See Full Bio and Consulting Experienc.

View Huggins Actuarial Services, Inc.'s Expert Witness Profile.

HP Accounting Services, Inc. is a leading provider of interim and outsourced Financial Management for tech and other companies. A CPA and business valuation firm, they support their clients’ compliance with the IRC 409A and SFAS 123(R) rules, intangible asset valuation, as well as issues involving damage calculations, expert witness services in litigation. 

Consulting Services:

• Accounting - Bookkeeping (Monthly/Quarterly/Annual), Accounting system setup for new businesses, Personal financial statements, Business Plan Development & Loan Brokerage, Audit Preparation & Liaison, Budgeting
• Business Valuation - Purchase Price Allocations — FAS 141R
• Mergers & Acquisitions
• Business Fraud Prevention

Robert Bates, JD, CPA (Virginia), CFE, CVA, CFO has over 30 years of Financial Management and Accounting experience as a Controller and CFO in various industries. He has been in several industries, including telecom, media, retail and financial services in addition to having consulting experience at startups in the software, technology, and life sciences fields. Mr. Bates specializes in International Accounting, Software Issues, and Obtaining Financing. AS CFO of  public companies, he has completed due diligence accounting/reporting for 12 acquisitions, including performing Business Valuations and dealing with FAS 142 issues. Mr. Bates has handled accounting for complex debt instruments including warrants, beneficial conversion feature, and other derivative issues. He has also been responsible for SEC reporting: 10Q’s and 10K’s.

View Robert Bates' Expert Witness Profile.

Michael D. Pakter CA, CPA, CFE, CIRA, CDBV, CFF, MAFF, CVA, CGMA focuses on accounting, forensic accounting, financial analysis, financial forensics, economic damages, business valuation and investigations. He has experience in lost profits / earnings, business interruption claims, analysis of financial transactions and balances, Court-ordered accounting, bankruptcy, fraud examinations, investigations and the reconstruction of incomplete, misstated and/or falsified financial information.

Litigation Support - Mr. Pakter provides consulting and litigation support services to trial lawyers, trustees, examiners, receivers, business owners and managers and units of federal, state and local government. Many engagements combine financial analysis, economic damages determination, valuation issues, tracing procedures and/or other applications of Financial Forensics to assist in resolving complex commercial litigation and business disputes.

Experience - Mr. Pakter has more than 40 years of experience in forensic accounting, investigations and litigation services in numerous industries and diverse engagements, including more than 20 years of experience in economic damages and business valuations.  State, Federal and Bankruptcy Courts, as well as arbitrators, have recognized me as an expert in forensic accounting, economic damages, business valuation, CPA malpractice and bankruptcy core proceedings.  Mr. Pakter is a Certified Public Accountant with multiple additional certifications in economic damages, financial forensics, business valuation and bankruptcy core proceedings.  He focusses his professional practice on forensic accounting, lost profits, lost earnings and other economic damages, business interruption, fraud/financial investigations, bankruptcy core proceedings and litigation support.

Sahel (Sal) Shwayhat, MBA, FACHE, Principal / Owner at ELY Analytics LLC, is a Management Consultant with over 30 years of experience in Healthcare Operations and Data Analytics. A Lean Six Sigma Black Belt, Mr. Shwayhat has dual degrees in Electrical and Biomedical Engineering. He is also is fellow in the American College of Healthcare Executives. 

Mr. Shwayhat's career spans multiple roles, where he gained significant experience analyzing large data sets to uncover inefficiencies, identify outliers, and compare staff and equipment outputs. He is adept at performing location analytics to identify potential clients, focus resources, and capture a greater share of the market.

Mr. Shwayhat has guest-lectured at Yale University and the University of New Haven – subjects included “External and Internal Benchmarking” and “Uses of Data in Healthcare”.  He has presented at several conferences, including the Connecticut Quality Council.

Core Areas of Strength:

ELY Analytics LLC (ELY) is a Management Consultancy that emphasizes use of Data Analytics and Visualization. Company specializes in converting data into information. ELY Analytics mines and analyzes raw data to help clients identify Financial and Operational Performance Improvement opportunities. ELY Analytics can also perform location analytics to help businesses map existing and potential clients.

ELY Analytics serves data rich, information poor companies within various industries, including healthcare, banking, and insurance, and more specifically, radiology / diagnostic imaging, operational finance, strategic planning, behavioral health, performance improvement, and clinical engineering.

Examples of Analyzed Information

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

• S.W.O.T. Analysis
• Pre-investment Feasibility Studies / Competitive Background Assessments
• Business Plan Research, Writing and Production
• Strategy Definition / Implementation
• Reworking of Operating Processes for International Suitability
• Industrial Partnership Scouting / Matching
• Tailor Business Model to Market Environment, Jurisdiction and Local Authorities Requirements 

Corporate Finance:

• Mergers, Acquisitions and CessionsCommercial Due Diligence or Investment / Financial Appraisals
• Company Reorganization and Restructuring
• Financial Feasibility Plans for Industrial Expansion
• Scouting / Recruiting Highly Qualified Financial Management
• Exit Strategies in the event of Buy-outs, Buy-ins, Spin-offs or MBOs, MBIs and LBOs
• Listing on Stock Exchanges 

Offshore Consulting:

1. International Tax Planning
2. Corporate Structuring, Maintenance and Trusts
3. International Contracts Law
4. Jurisdictions
5. Residency and Citizenship
6. International Banking
7. Logistic Support
8. Government Licenses
9. Aircrafts and Vessels
10. Intellectual Property 

CS&P Operates In More Than 80 Countries Around The World.

Chasen Capital Advisors is a strategy and business advisory services firm specializing in the Hospitality and Vacation Ownership Industries.  At their core, they provide knowledge and practical solutions to assist industry players in the many aspects of the hospitality and vacation ownership industries including operations, sales and marketing, asset management, acquisitions, financing and branding strategies.

Chasen Capital Advisors specialize in working with and managing inter-disciplinary teams in the areas of architecture, construction, legal, resort operations, finance and development.  In real estate, every project is different and every solution unique and tailored made.

Consulting Services

Hospitality Services - Hotel operations, hospitality litigation and expert testimony, fractional ownership, contracts review, capital markets, hotel repositioning, acquisition and dispositions, management contract negotiations and franchise selection.

Vacation Ownership Services - Financial, sales & marketing, product development, legal & litigation services, and capital formation and origination consulting.

Asset Management - Owner’s representative, board member, asset manager and outside consultant; monitor property operations, including management company performance; analyze property reporting, including variances relative to pro forma, provide real-time recommendations for property and operational improvements, etc.

Acquisition Due Diligence -  Physical product development and sales; acquisition due diligence; economic and financial feasibility services; liquidity issues and financing options resulting from review and analysis of the consumer receivables portfolio; managing the servicing of consumer receivables, etc.

Management Contract Disputes - Corporation defined, used primarily for a purpose, taxable income, transfer pricing, tax returns.

Jon R. Simon, Managing Partner, is an experienced Finance and Investment Professional with decades of Consulting, Operations and Investing experience. He has a long and accomplished background in the Hotel and Vacation Ownership Industries where he has advised some of the largest U.S. investment funds, hospitality and gaming companies, and high net worth individuals.

Mr. Simon started his career at KPMG where he was elected to the partnership at the age of 31, making him the youngest full equity partner in the United States. At KPMG he headed the firm’s hospitality and real estate consulting practice for the Southeast US, Latin America and the Caribbean focusing on hotels, mixed-use resorts and shared ownership.  He also served as a national acquisitions partner serving senior roles in some of the largest hospitality industry acquisitions.

After leaving Starwood, Mr. Simon was one of the 5 founding principals of a late-stage private equity fund oriented to the hospitality industry where he also assumed the role of Chief Investment Officer.  In his first full year, he oversaw the underwriting and closing of over $150 million of direct investments, representing over $500 million of asset value.

View Jon R. Simon's Expert Witness Profile.

Dr. Cristina Benton is a senior consultant with Anderson Economic Group, directing the Market and Industry Analysis practice area. Her background is in Research and Data Analysis, Community and Economic Development, and Urban Planning.

While with AEG, Dr. Benton has worked on a number of auto dealership franchise projects as well as retail, industry, and market analyses. Among the clients for whom she has worked are Holland Tulip Time Festival, the Ann Arbor Area Convention and Visitors Bureau, and Automation Alley. Dr. Benton has also worked with automobile dealerships in matters of sales performance assessments, geographic territory analyses, market opportunity studies, and expert testimony. 

Prior to joining AEG, Dr. Benton worked as a community and economic development assistant with the City of East Lansing, Michigan where she provided analysis and support to the city’s economic development efforts. Prior to that, she was a research assistant at Michigan State University working on the evaluation of economic revitalization programs in Michigan. 

Dr. Benton holds a PhD in geography and a master’s degree in urban and regional planning, both from Michigan State University, along with a bachelor’s degree in public administration from Babes-Bolyai University, Romania. She is a member of the Michigan Economic Developers Association (MEDA).

Litigation Support - Dr. Benton has successfully testified in countless state and federal courts, legislative hearings, and commercial arbitration panels. Her services include thorough reporting, depositions, arbitration, and trial testimony as needed

Areas of Expertise:

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 40 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:

• Banking Operations/Administration
• Check Fraud
• Lending Policies, Custom and Practice
• Loan Underwriting & Credit Administration
• Loan Securitizations & Servicing
• Bankruptcy, Foreclosures and Workouts
• Trust & Fiduciary Issues / Operations
• Securities Brokerage & Investments
• Valuations & Damages Analysis
• Forensic Accounting
• Employment / Compensation
• Real Estate Brokerage & Management
• Title Insurance & Escrow
• Real Estate Appraisal & Transactions
• Insurance Industry Custom & Practice
• Insurance Coverages / Claims Handling
• Insurance Bad Faith

William H. Purcell has over 50 years of experience in Investment Banking, Mergers and Acquisitions, and other Finance Issues. He is currently a Senior Director at Seale & Associates, a boutique investment bank with both U.S. and foreign clients. Seale is focused on Mergers and Acquisitions, Corporate Finance Advisory, and Strategy Consulting.

Mr. Purcell's past client coverage includes such companies as Anheuser-Busch, Hoechst Celanese, Volkswagen, and Metropolitan Life to name a few. He was also appointed CEO of a publicly-traded company going through bankruptcy proceedings. Additionally, Mr. Purcell has been a director on several corporate boards. Through his relationship with Seale & Associates, Mr. Purcell has affiliations with professors at The George Washington University Business School and the University of Virginia Business School. He has been an occasional guest lecturer in investment banking and finance at George Washington University and Monmouth University.

Consulting Services Include

• Mergers and Acquisitions - LBOS and Recapitalizations
• Fairness Opinions
• Adequacy Opinions
• Solvency Opinions
• Valuations
• Damage Issues
• Fiduciary Issues
• Advice to Special Committees of Boards and Trustees
• Due Diligence and Disclosure Issues
• Financing of debt and Equity - Public and Private
• Leasing and Real Estate Financing

View Expert Witness Profile.