Professional Practice Valuation Consultants: 14

Willamette Management Associates (WMA) is a nationally prominent Valuation and Financial Analysis Firm that recently celebrated its 50th anniversary. Willamette is a subsidiary of Citizens Financial Group, Inc. (NYSE: CFG), a banking and financial services company. WMA is recognized as a thought leader in the fields of Business Valuation, Forensic Analysis, and Transaction Financial Advisory Services.

WMA provides services for purposes of transaction pricing and structuring, transaction fairness and solvency assurance, taxation planning and compliance, transaction financing, forensic analysis and dispute resolution, bankruptcy and reorganization, management information and strategic planning, corporate governance and regulatory compliance, and ESOP transactions and ERISA administrative compliance.

WMA's Professional Services:

Business Valuation Intellectual Property Valuation and Royalty Rate Analysis Forensic Accounting Investigations Transaction Fairness Opinions and Solvency Opinions

Lost Profits and Economic Damages Analysis Not-for-Profit Entity Valuation and Private Investment Opinions Transaction Financial Adviser and Due Diligence Services ESOP Valuation and Adequate Consideration Opinions

Curtis R. Kimball, CFA, ASA, is an experienced Financial Valuation Analyst and the national director for WMA’s Wealth Management Valuation Practice. Mr. Kimball works with the firm’s regional, national, and international clients out of WMA’s Atlanta regional office, which he opened in 1995. He has been valuing private company interests and restricted interests in public companies, intellectual properties, and other intangible assets, rights, claims, and investments for a variety of purposes for over 40 years.

Mr. KImball was formerly with Wachovia Bank (acquired by Wells Fargo) and, later, the Citizens & Southern Trust Company (acquired by Bank of America) prior to joining WMA’s Portland, Oregon, office in 1988. He is a noted speaker on valuation issues and a contributing author to several standard reference works on private business valuation including: Valuing a Business, Fifth Edition (McGraw-Hill), Valuing Small Businesses and Professional Practices, Third Edition (McGraw-Hill), and Business Valuation Discounts and Premiums, Second Edition (Wiley).

View Curtis R. Kimball's Expert Witness Profile.

Richard M. Teichner, CPA, ABV, CVA, MAFF, CFF, CRFAC, CRFAU, DABFA, FCPA, CGMA, CDFA, licensed in both Nevada and California, has over 45 years of experience in public accounting, and for approximately 25 of those years his areas of practice have been primarily providing expert services and consulting services in business litigation and family law matters. With offices in Reno and Las Vegas, Nevada, Mr. Teichner's practice extends to various jurisdictions throughout the United States.  Although Mr. Teichner's services are mainly weighted toward complex business litigation and divorce matters, they also include performing valuations of businesses and business interests for estate tax and gifting purposes and for buy-sell situations. Clients have been both businesses and individuals involved in various industries, such as manufacturing, distribution, retail sales, construction, real estate development, and transportation, and in professional practices, e.g. medical, law and accounting, and other service businesses.

Litigation Matters - Expert services are provided to business litigation and family law litigation attorneys representing either plaintiffs or defendants. Mr. Teicher has testified over 45 times at trial and approximately 40 times at depositions. He has been engaged as a testifying expert or consultant in a variety of complex business litigation and family law matters. Such matters have involved forensic accounting, damages claims; contract disputes; disputes among business owners; fraud, including white collar crime; breaches of fiduciary duty; standards of care; and personal injury and wrongful death.  Family law matters have involved property division, tracing, marital waste, alimony, business valuations, and tax implications of divorce.

Areas of Expertise:

Economic Damages / Lost Profits Forensic Accounting Financial Fraud Personal Injury / Wrongful Death Damages Divorce and Family Law Matters

Business Valuations / Appraisal Franchise Valuation Intangible Assets Appraisal White Collar Crime Standards of Care; Breach of Fiduciary Duties

Reno Office 3500 Lakeside Ct, Suite 210 Reno, Nevada, 89509 Telephone: 775-828-7474 or (775) 530-5106

Las Vegas Office 8275 S. Eastern Avenue, Suite 200 Las Vegas, Nevada 89123 Telephone: 702-724-2645 or (702) 467-8335

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.

Reed Tinsley, CPA has provided consulting services to physicians and physician related entities and their legal counsel for more than 20 years. A sampling of his services to physicians include all aspects of physician practice management and economics, managed care contract review / negotiation, profit growth strategies, strategic planning, practice merger facilitation, physician contract reviews, physician buy-ins/buy-outs, regulatory compliance, and litigation support. Mr. Tinsley's litigation support specific services have included billing and collection reviews, medical practice or healthcare entity business valuation, lost profits analysis, covenant not to compete valuation, wrongful termination damage analysis, physician compensation disputes, and overhead allocation reviews. He has also been engaged as a court appointed Special Master and Receiver.

Areas of Expertise:

1. Practice and Healthcare Entity Valuation
2. Economic, Financial and Statistical Analysis Expert Witness
3. Physician Economic Disputes
4. Billing, Collection, Accounts Receivable Reviews
5. Managed Care Contract Reviews
6. Office Sharing and Physician Compensation Overhead Allocations
7. Physician Contract Disputes
8. Physician Compensation
9. Lost Profits and other Damage Analysis / Calculations
10. Physician Regulatory Compliane

Reed Tinsley is a Houston-based CPA, Certified Valuation Analyst, and healthcare consultant. His entire practice is devoted to providing tax, accounting, and healthcare consulting services to physicians and their attorneys. Reed has published numerous articles in national and regional publications and is frequently asked to speak on a variety of health care topics, including capitation, revenue enhancement, and integration strategies. His articles have been published in the Journal of Medical Practice Management, MGMA Journal, Hospital Physician, Texas Medicine Family Practice Journal, and Group Practice Journal. Mr. Tinsley also serves on the Editorial Panel of Consultants for the publication Managed Care Contract Negotiator.

MATHESON & ASSOCIATES, LLC is a full service Accounting firm focused on the needs of businesses and high net worth individuals as well as providing business valuation, forensic and litigation support to attorneys and litigants. A partial list of services include:

Forensic Accounting Fraud Examinations Economic Damages Calculation of Financial or Business Losses

Business Valuations Management Advisory Services Tax Preparation and Planning Business Buying / Selling / Start-up

Principal, Joseph B. Matheson, CPA, ABV, CVA, DABFA, FACFEI, CITP, CFF, CFE, is a Certified Public Accountant, with over than 30 years of public and private accounting experience. Mr. Matheson is a Certified Valuation Analyst (CVA) by the National Association of Certified Valuation Analysts (NACVA, one of the oldest and most prestigious certification organizations) and is Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA). He is also a Fellow of the American College of Forensic Examiners Institute (FACFEI), holds a Diplomate from the American Board of Forensic Accountants (DABFA), and is a Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners. In addition, Personal Financial Specialist (PFS), and a Certified Financial Forensics (CFF) all of which are earned from the AICPA. Mr. Matheson has taught various accounting and business classes for the Small Business Development Centers of New Jersey (part of the SBA), continuing education classes to other CPAs, and was a member of the Speakers Bureau for the New Jersey State Society of Certified Public Accountants.

View Joseph Matheson'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.

Dental Malpractice & Dental Injury Expert Testimony - As of Jan 2022: Dr. Grossman has been deposed over 100 times; reviewed over 900 cases for both defense and plaintiff including peer review, accidents, and malpractice. 53% defense / 47% plaintiff. He has qualified in Superior Court over 50 times and have never been disqualified. At least 95% of my time is spent in patient care.

Dr. Grossman can be counted on to be ethical, competent, prepared and analytical as well as articulate and persuasive at depositions and court appearances. Published and have been written about in print, radio, and TV over 245 times. (http://www.expertwitness.dental/)

- click on Expert Testimony - Media Coverage / Write-ups)

Dr. Grossman holds two current professorships: UCLA School of Dentistry & NYU College of Dentistry, and is a former Professor at Western University College of Dental Medicine (2013-2018). Licensed in 42 states to opine on the standard of care, with specific licenses in California, Nevada, New Mexico and the Northeast as well as a Florida Expert Certification. Graduated NYU 1988; GPR Residency NYU 1989, Lieutenant, United States Navy 1989- 91; private practice Brentwood, CA since 1991 – serving over 13,000 patients on a fee-for-service basis.

Founder of the non-profit “Homeless Not Toothless” (www.homelessnottoothless.org), which has made it possible for over 100,000 homeless Veterans, women of domestic abuse and foster children to receive over $8 million in pro-bono dental care.

Member: American Academy of Cosmetic Orthodontics: 2013-present, ADA since 1991 and Peer Review Committee ADA 1995-2009, Delta Dental Peer Review 2000-present.

American Legion; Medical Disciplinary Committee Delta Dental; 15 years on the CA Dental Association Peer Review Committee; American Dental Association; Expert Witness, Veteran Administration QME examiner.

Principal, EJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 40 years of professional experience. He has been engaged as an accounting consultant on issues involving, among other things, public and private company audits, due diligence, fact finding, asset tracing, lost profits analysis, damage analysis, fraud analysis, insurance claims and business valuations. Mr. Janik holds a Master of Science in Accounting from Louisiana State University and a Bachelor of Commerce from Rice University. He is a member of the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants. Mr. Janik has provided expert testimony in over 88 matters including testimony in 58 trials or hearings in 8 states. His experience also includes over 23,000 hours of Engineering and Construction auditing and consulting work on construction claims matters involving:

Acceleration Change Orders Costs Defective Plans Differing Site and Concealed Conditions Direct Costs Disruption Evaluating Claims

Indirect Costs Overhead Payroll Fringe Burdens Profit Pre-Qualification Filings Superfund / Hazardous Waste Sites Terminations Other Construction Issues

Mr. Janik provides accounting, financial, economic, fraud, and business dispute consulting. He has provided over 150 financial audits and consulted in over 765 business disputes. Janik's clients include Bank of America, Coca-Cola Company, FDIC, General Motors Corporation, IBM, Travelers Insurance, and many more. Specific areas of expertise include:

Business Consulting Dispute Consulting Forensic Accounting Damage Analysis / Critiques Construction Claims

Opinions / Reports Fact Finding / Graphic Analytics Accounting / Financial / Economic Modeling Contract Accounting Projections and Trend Analysis

View EJ Janik'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.

The Garibaldi Group is a accounting firm that takes accounting and financial management to a new level of responsiveness.

Providing a full range of traditional as well as non-traditional services, this boutique firm focuses on the closely held businesses that are the backbone of our nation. The Garibaldi Group lives by two rules...A commitment to excellence and a passion for accounting.
The complexities of accounting, compliance and the twists and turns of the financial markets is a full time job that requires specialized expertise and professional vigilance. We are committed to providing the best possible service, expertise and experience to help companies and individuals achieve their goals. With our accounting acumen and our desire for professionalism being our first and foremost value, we always try to help each client with a level of responsiveness they deserve.

The Garibaldi Group helps ensure that businesses comply with all current accounting regulations and trends in the financial markets that may affect them.

Consulting Services:

• Accounting, Auditing, and Consulting for Small to Mid-Sized Closely Held Businesses and Professional Practices
• Business and Professional Practice Valuations
• Forensic Accounting Fraud Engagements and Expert Witness Testimony
• Tax Planning and Compliance
• Private Wealth Management
• Business, Financial, and Estate Planning

Founder of The Garibaldi Group and one of the industry's leading law firm services experts, Michael J. Garibaldi, CPA, ABV, CFF, CGMA, has a strong background providing efficient and affordable solutions to complex matters of finance.

A Certified Public Accountant licensed by the State of New York, Mr. Garibaldi is Accredited in Business Valuation (ABV), and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA). He is recognized as a Chartered Global Management Accountant by the Association of International Certified Professional Accountants.

Mr. Garibaldi works closely with law firms and other professional service firms, manufacturing, wholesale/retail, medical, technology, restaurant/hospitality, artists and galleries, construction, and real estate clients where he is responsible for providing accounting, tax planning management consulting services, and financial reporting.

Michael Garibaldi is a Candidate Member of the American Society of Appraisers (ASA), Member of the Institute of Business Appraisers (IBA), the Association of Certified Fraud Examiners, the American Society of Appraisers (ASA), the AICPA and the NYSSCPA. He is a past President and former member of the Board of Directors of the NYSSCPA Nassau Chapter, and has held a variety of positions on the Litigation Support Committee of the Nassau County and State Chapters of the NYSSCPA. Mr. Garibaldi has also held a number of positions on other committees and sub-committees within these organizations.

View Michael J. Garibaldi's Expert Witness Profile.

During his four decades as a financial problem solver, Ted Phelps has built a reputation for integrity, diligence, and leadership.

Phelps is skilled in the fields of insolvency, reorganization, and restructuring. As a court-appointed fiduciary, he has completed dozens of business receiverships, many of which involved fraud and shareholder oppression issues.

A forensic accountant and testifying expert in the areas of Fraud, Business Valuation, and Economic Damages, Phelps excels in following the money – no matter where the trail leads.

Although it is a necessity in many litigated matters, forensic accounting can be time-consuming and expensive. Experience and sound judgment matter. “I separate gossip from fact,” Phelps says of his work. “I listen to the parties, and I strain out the extraneous and irrelevant. In the end, I come up with a road map showing the detours that led to the problems and the route to their solutions.”

As the founder and president of FVLS Consultancy, Phelps developed and taught a forensic accounting course at California State University, Los Angeles. He currently teaches classes in Accounting and Fraud Investigation at Whitworth University in Spokane, Wash.

Phelps earned his M.B.A. from Whitworth University and his B.S. in Accounting from the University of Southern California, Marshall School of Business. He also studied Engineering at the United States Naval Academy. He is a member of the Association of Certified Fraud Examiners and the National Association of Certified Valuation Analysts.

In addition to founding and leading his own company, Phelps has held leadership positions with several publicly traded and privately held companies, including as Director of Corporate Reorganization at Price Waterhouse. Phelps serves on the board of Queen of Angels Catholic Church in Santa Clarita, Calif., and he is a life member of MENSA and the U.S. Naval Academy Alumni Association.

View Theodore Phelps' Expert Witness Profile.

Convergent Capital Appraisers (CCA), is a full-service Business Valuation firm located in Houston, Texas. CCA specializes in providing its clients appraisals of closely-held operating businesses, family investment entities, and a variety of other financial assets. With clients and businesses located throughout the State of Texas, CCA also works frequently with clients and their advisors from across the United States to international locations, including Mexico, Canada, Brazil, Peru, and Poland.

All valuation engagements undertaken by Convergent Capital Appraisers consider the various elements of appraisal theory developed by The American Society of Appraisers (ASA) and are performed under the ASA's Principles of Appraisal Practice and Code of Ethics, as well as the Statements on Standards for Valuation Services No. 1 issued by the American Institute of Certified Public Accountants. In the preparation of their valuation reports, CCA also conforms to the Uniform Standards of Professional Appraisal Practice "USPAP" as developed by The Appraisal Foundation.

Consulting Services:

• Federal Estate, Gift, and Income Tax Appraisals
• Business Transaction Consulting
• Divorce and Ownership Disputes
• Financial Asset Valuation and Consulting
• ESOP Valuation

Principal, Scott S. Miller, MBA, ASA, ABV, specializes in Business Valuation and Transaction Consulting for small to middle-market companies. He has over 35 years of professional business experience that ranges from senior operations management with publicly-traded companies to handling all aspects of operations in small privately-held manufacturing and service businesses.

Along with an MBA from the University of Houston, Mr. Miller achieved the Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers, the Accredited in Business Valuation (ABV) certification from the American Institute of Certified Public Accountants and has over 15 years of business / financial asset valuation and consulting experience. 

View Scott S. Miller's Expert Witness Profile.

BTI Appraisal is a broad-based appraisal company which provides a consistently high level of Real Estate Appraisals, Business Valuations, and Machinery and Equipment Appraisals for Business, Professional, Public and Private Sectors. When you choose BTI Appraisal, you benefit from a strong tradition of experience and accuracy. 

A corporate philosophy stressing efficiency and attentive service has made BTI a leader among independent appraisers. They are proud of our reputation for stability, responsiveness, and accomplishment in and out of the courtroom. At BTI, their seasoned staff of success-oriented professionals treats each assignment with precise attention to detail, providing needed research and responsive service on a wide range of appraisal needs.

Appraisal Services:

• Real Estate:  Valuation, Research, and  Technical Capabilities from homes to high rise office buildings of all sizes and in most locations. BTI can determine value for either “as is” or “as proposed” construction as well as Market Analysis and Feasibility Studies, Construction Defects, Lost Profits Analysis, Property Tax Reductions, Lack of Disclosure or Misrepresentation
• Personal Property: Residential Contents, Automobiles, Works of Art or Collectibles, Private Planes, Yachts, Inventory for Insurance Coverage, Loans, Sales, Donations, and Litigation Purposes
• Business Valuation: BTI is often called upon to appraise business entities for a variety of purposes Bankruptcy, Eminent Domain, Estate Planning, Dispute Resolution, Loan Support, Marital or Corporate Dissolutions, Mergers, Purchase or Sale
• Machinery and Equipment: BTI's diverse experience in appraising all types of machinery and equipment extends to leasehold improvements, furniture, fixtures and other tangible assets, and a wide range of specialized machinery and equipment including Lasers, Food Processing & Packaging Assembly lines, Cranes, Medical Equipment, Agricultural Equipment, Photography Equipment, Telecommunications Equipment
• Financial Analysis: Sales, profits and expenses often need to be projected, or analyzed, based on external events that trigger losses or gains. BTI regularly performs this type of work for a wide variety of business types.They also analyze contract disputes that financially impact the parties.Commercial creditors even use BTI’s services to analyze and value accounts receivable and related assets that secure their loans to operating businesses.

BTI’s Founder and Chairman, Ben F. Tunnell III, has headed the firm since 1974. Previously, he spent eight years with First Interstate Bank of California as vice president at their corporate headquarters in Los Angeles. He served on the board of arbitrators for both the American Arbitration Association and the Better Business Bureau. He has also been a Registered Investment Advisor and Broker/Dealer with the Securities and Exchange Commission and a licensed, California Real Estate Broker. Mr. Tunnell is an ASA, the senior designation of the American Society of Appraisers, and a California Certified General Real Estate Appraiser #AG-6964. 

View Ben Tunnell's Expert Witness Profile.

Bryan L. Parker, CPA, LLC provides help to small to medium sized business with their Accounting, Payroll, and Tax needs. They have built a firm that provides quality accounting services coupled with a high level of client support.

Their expertise ranges from basic tax management and accounting services to more in-depth services such as financial statements. The largest accounting firm in the city of Pelham, Alabama, their dedicated staff combine their years of experience to assure that every client receives the close analysis and attention they deserve.

Accounting Services:

Reviews & Compilations Bookkeeping / Write-Up Business Consulting Business Entity Selection Buying or Selling a Business Estate & Trust Tax Preparation Financial Analysis & Statements

IRS Representation Management Advisory Services Notary Public Payroll Services QuickBooks Sales Tax Services Tax Preparation & Planning

Bryan L. Parker CPA | Accounting, Payroll & Tax Needs for Small/Medium Businesses in Birmingham, AL
Bryan L. Parker, CPA/PFS, CFP, CLU, ChFC, CASL, FCPA, is a Certified Forensic Accountant with over 30 years of experience in his field.

Background - Prior to founding Bryan L. Parker, CPA, LLC, Mr. Parker held the position of CFO at McPherson Oil Company ($300 million + annual revenues) where he was responsible for advising and negotiating banking relationships, acquisition review, acquisition integration, financial reporting, and interaction with external auditors. His experience also includes serving as VP of Mergers & Acquisitions for Citation Corporation (Public Co.) and CFO of TIC United Corp., Dallas, TX ($300 million + revenues).

Mr. Parker has performed business valuations for more than 100 businesses in a variety of industries including manufacturing, trucking, printing, fuel oil distribution, motor/lubricating oil distribution, professional services, restaurants, fast food franchises, metal foundry, metal forge, machining, and plastic injection molding.

View Bryan Parker's Expert Witness Profile.