Contracts / Cash Flow Instruments Appraisal & Valuation Expert Witnesses: 4

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. He is currently serving as Region 3 Governor for the American Society of Appraisers and is past President of the Houston Chapter for the ASA.

Prior to the formation of Convergent Capital Appraisers in 2007, Mr. Miller held positions with McClure, Schumacher & Associates, RR Donnelley Financial, several positions/locations with Bowne & Co., Inc., and Industrial Screenprint, Inc. 

Litigation Support - Mr. Miller provides expert witness services to attorneys for plaintiff and defense in need of appraisal services. His expertise is in business valuation of closely-held businesses and the appraisal of fractional interests of equity holders. His services include thorough review and reporting, depositions, and trial testimony as needed. 

Business valuation and appraisal services have been provided for a variety of purposes including, but not limited to:

View Scott S. Miller's Consulting Profile.

Dennis M. Giuffré is an Economist and Professional Engineer in private practice since 1978, and previously with the consulting firms, Allstates Engineering Company and Equitable Environmental Health, Inc.

Background Experience: Prior to a consulting career, Mr. Giuffré engaged in basic subsurface research at Texaco, Inc., corporate planning and development at the Gulf Oil Corporation, process engineering and design at the Petro-Tex Chemical Corporation, and process engineering and economics at the Olin Corporation, among other companies.

Economic Damages Expert Services:  Mr. Giuffré provides expert witness services primarily in the area of Economic Damages, and in related economics and technical issues. He has been engaged by both plaintiffs and defendants, and has testified as an expert witness in federal and state courts, and in arbitration and administrative hearings.

Mr. Giuffré has been retained as a damages analyst and expert in insurance claim losses, patent and other intellectual property infringement, trade secrets misappropriation, antitrust, breach of contract, deceptive trade practices, unfair competition, unconstitutional taking, products liability, negligence, breach of fiduciary duty, fraud, defamation, slander, trespass, legal malpractice, and numerous other causes of action pertaining to business entities; as well as in personal injury, wrongful death, medical malpractice, discrimination, retaliatory discharge, class action, and other causes of action pertaining to individuals and households.

Specific Litigation Expertise:

View Econalysis® Consulting's Consultant Profile.

Michael B. Vaughn, through his company, Golden Age Advisory, provides analysis and testimony as an Expert Witness with extensive experience in Finance and Valuation of Real Estate and Mortgages, especially in Senior Housing.

Mr. Vaughn's background as Director of HUD’s 232 FHA insurance program, and years in senior positions in mortgage banking and government, give him unique credibility and expertise. Until January 2018, he was senior vice president, and originator of FHA and bridge loans for assisted living, skilled nursing, and other healthcare facilities for Walker & Dunlop, one of the largest commercial mortgage banking firms.

Mr. Vaughn originated or obtained portfolio approvals for over $1 billion in HUD, Fannie Mae, Freddie Mac, and proprietary bridge loans on Seniors, Healthcare and Multifamily loans in his career. He represented W&D and sourced new business relationships at numerous industry functions and successfully publicized W&D through quotes and articles in the Wall Street Journal, and senior housing industry publications.

Litigation Support - Mr. Vaughn is able to provide convincing analysis and testimony related to complicated financial cases in a way that is understandable to an average non-professional. Mr. Vaughn's experience testifying in both Federal and State Supreme Court trials.

Areas of Expertise:

• Financial and Document Analysis
• Report Preparation
• Deposition
• Assistance in Deposition and Cross-examination of Opposing Witnesses
• Federal and State Court Testimony
• Mediation

View Golden Age Advisory's Business Consulting Profile.

Joe Carlen, MBA, MISM, CVA, is a Certified Valuation Analyst with over 20 years of Business Analysis experience. He offers a strong combination of intellectual property, valuation, business and technology knowledge coupled with strong analytical and writing skills. Collectively, these translate to well-written and well-reasoned valuation reports and expert witness testimony.

Litigation Support - Mr. Carlen has been hired and prepared reports for cases pertaining to business valuation, patent valuation, and both patent infringement and trademark infringement matters. These have spanned multiple industries -- from high-tech to pharmaceuticals and alternative energy to less technology-intensive industries like hospitality, pet supplies, textiles, etc. 

As a non-attorney associate of the national patent law firm Russ Weinzimmer & Associates, P.C. since 2006, Mr. Carlen brings his extensive experience with patents, trademarks, and copyrights to his expert witness work. Over the years, Mr. Carlen has completed over 200 market assessments and valuation reports for patents, trademarks and copyrights of almost every industry. He has also assisted in the preparation of some patent applications. There are relatively few valuation and damages experts with a comparable level of experience with intellectual property. 

 Mr. Carlen, the author of a comprehensive biography of valuation guru Benjamin Graham, brings his strong financial analysis and valuation skills to bear on all projects. He has been a Certified Valuation Analyst (CVA), in good standing with the National Association of Certified Valuators and Analysts, since 2014. Mr. Carlen earned an MBA from the University of Pittsburgh and an MISM (Information Systems) Master’s degree from Carnegie Mellon University. 

 A published author of multiple business books, Mr. Carlen has also contributed finance-related articles to CNBC, ValueWalk, Bloomberg and other financial media outlets. As multiple attorneys have noted, Mr. Carlen's reports are always well-written and thoroughly researched. He has also spoken at Columbia University, the University of California, Fordham University, The Museum of American Finance and other prestigious venues, organizations, corporations and conferences. He is an experienced and confident speaker who presents well in court.

View KTM's Business Consulting Profile.