Estate / Wills and Trusts Planning and Management Expert Witnesses: 6

Marguerita M. Cheng, CFP®, CRPC®, RICP®, Chief Executive Officer at Blue Ocean Global Wealth, is a Certified Financial Planning Expert with 18 years of experience. Prior to co-founding Blue Ocean Global Wealth, she was a Financial Advisor at Ameriprise Financial and an Analyst and Editor at Towa Securities in Tokyo, Japan. Ms. Cheng is a past spokesperson for the AARP Financial Freedom Campaign and a regular columnist for Investopedia & Kiplinger. She is a CFP® professional, a Chartered Retirement Planning CounselorSM, a Retirement Income Certified Professional® and a Certified Divorce Financial Analyst. As a Certified Financial Planner Board of Standards (CFP Board) Ambassador, Ms. Cheng helps educate the public, policymakers, and media about the benefits of competent, ethical financial planning. She served on the Financial Planning Association (FPA) National Board of Directors from 2013 – 2015 and is a past president of the Financial Planning Association of the National Capital Area (FPA NCA). 

Marguerita Cheng CNBC Interview on Social Security 

Awards and Honors - Ms. Cheng is a recipient of the Ameriprise Financial Presidential Award for Quality of Advice and the prestigious Japanese Monbukagakusho Scholarship. In 2017, she was named the #3 Most Influential Financial Advisor in the Investopedia Top 100, a Woman to Watch by InvestmentNews, and a Top 100 Minority Business Enterprise (MBE®) by the Capital Region Minority Supplier Development Council (CRMSDC).

Litigation Support - Ms. Cheng serves as a Women’s Initiative (WIN) Advocate and subject matter expert for CFP Board, contributing to the development of examination questions for the CFP® Certification Examination. She also volunteers for CFP Board Disciplinary and Ethics Commission (DEC) hearings. Services to attorneys representing plaintiff and defendant include financial due diligence, thorough reporting, depositions, and trial testimony as needed.

Areas of Litigation Expertise:

Financial Planning Issues Social Security Elder Financial Abuse

Financial Planner Standard of Care Financial Planner Code of Ethics Investor Rights

David Ostrove, JD, CPA (Inactive), Mr. Ostrove is a certified specialist in Taxation Law, certified by the California Board of Legal Specialization of the State Bar of California since 1975. He is also a California Certified Public Accountant since 1957 and a California Lawyer since 1960.

Mr. Ostrove is a Professor of Law and Accounting at Southwestern University School of Law in Los Angeles. He is a Past President of the American Association of Attorneys-Certified Public Accountants and a Fellow of the American College of Forensic Examiners.

Mr. Ostrove has authored numerous books on topics within his field of expertise including, "Advanced Corporate Tax Problems"; "Fiduciary Accounting For Estates And Trusts"; "Forensic Accounting" (2 Volumes); "California Community Property - What The CPA must Know"; "Analyzing Financial Statements After Enron - What The Lawyer Must Know"; and "Accounting and Auditing For Trusts & Estates (DVD)." He is a lecturer for the California CPA Foundation, California Continuing Education Of The Bar (CEB), and the Arizona CPA Society.

David Ostrove has been providing litigation support for 35 years. He has testified in numerous cases in both State and Federal Courts. Mr. Ostrove has been employed by lawyers representing defendants and plaintiffs. He offers expert witness testimony in cases involving Legal and Accountant Malpractice, Business Valuations, Tax Accounting Issues, and Economic Damages. He carefully analyzes the facts, law, and accounting principles and presents supportable, timely, clear opinions.

Mr. Ostrove has been given legal authority to act as a Special Master. His services are also available for Mediation and Arbitration.

Areas of Expertise:

Breach of Fiduciary Duties Trustee and Executor Negligence Accounting Malpractice Legal Malpractice Probate and Trust Issues Business Valuation Economic Damages Forensic Accounting Fraud Analysis of Financial Statements Lost Profits Calculation

Breach of Contract Tax Matters - Gift, Estate, Income Reasonable Value of Services Tax Litigation Services Bankruptcy Bad Faith Insurance - Professional Liability IRS Matters Auditor Negligence Tax Preparer Negligence

View David Ostrove's Consulting Profile.

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 the many complex issues facing the legal profession today.

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.

Mr. Garibaldi provides valuation and litigation support services, assisting attorneys and their clients with the financial aspects of a case throughout the litigation process, from contemplation of action through expert witness testimony. He brings an in-depth understanding of the business and technical aspects of valuation, finance and accounting that is required in complex litigation and arbitration cases.

Mr. Garibaldi qualifies as an expert in valuation matters in the Supreme Courts of New York, Nassau, Suffolk, Kings, Richmond, Monmouth, Orange, and Westchester Counties, and has been called upon by the courts to serve as a neutral Expert. As an instructor of the AICPA Certificate of Educational Achievement Program in Business Valuation, Mr. Garibaldi teaches his specialty to other professionals.

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.

Areas of Expertise:

Auditing Bankruptcy Business Business Law Business Valuation Lost Profits Mergers & Acquisitions Finance

Forensic Accounting Fraud Investigation, Embezzlement Personal Property Valuation Real Estate Valuation Trusts & Estates White Collar Crime Dissolutions Wrongful Death, Termination

View Michael J. Garibaldi's Consulting Profile.

Sanjay Adhia, MD, MRO, is triple-Board-Certified in Psychiatry, Brain Injury Medicine, and Forensic Psychiatry. In addition to forensic/expert witness practice, Dr. Adhia treats patients at renowned TIRR Memorial Hermann Hospital. His forensic practice focuses on the psychiatric impact of personal injury, medical malpractice, Multi-Plaintiff and Toxic Tort cases, testamentary capacity, undue influence and Dementia, TBI Brain injuries, competency, mental illness and complicating medical conditions. 

Dr. Adhia is among one of a select few Forensic Psychiatrists co-Board-Certified in Brain Injury Medicine. 

Dr. Adhia treats and opines about Traumatic Brain Injury (TBI) in litigation as it can result in psychiatric or neurocognitive impairments. He always assesses for Malingering.

In addition, Dr. Adhia works with Physicians for Human Rights to assess victims of kidnapping and false imprisonment, human trafficking, undue influence, physical and sexual abuse, rape, and fear of imminent death. 

In all populations, he assesses PTSD, Anxiety, Depressive Disorders, risk of suicide, and malingering. 

He is experienced in the treatment and impact of drug and alcohol abuse on decision-making. Dr. Adhia has also treated severe psychosis (Schizophrenia, hallucinations) and psychopathology. He formerly treated patients at a Maximum Security Prison and prison psychiatric hospital. 

Dr. Adhia’s findings consider complicating factors, e.g., emotional distress worsened by active physical and mental conditions, and pre-existing mental and physical illness (e.g. depression, PTSD, Dementia, Alzheimer's, medication.) 

As a physician, Dr. Adhia is uniquely qualified to review and examine and incorporate medical records and doctor reports in his reports. This is especially important in medical-malpractice & standard of care cases in treaters, inpatient, rehab, hospital, government, corrections and psychiatric hospitals. Dr. Adhia is skilled in these med-legal issues. 

He conducts Independent Medical Examinations, review of records, and reports findings to courts and attorneys. He is available to testify in civil, criminal, probate, Federal, Immigration, military, and administrative jurisdictions.

Kerry Mendes, M.D., Child, Adolescent and Adult Forensic Psychiatrist joined Dr. Adhia in 2022.

Violence Sexual abuse Malpractice and Standard of Care Alcohol and Drug Abuse Dementia and IDD Psychopharmacology Competency

PTSD Suicide Psychiatric Injury Will Contest Correctional Fitness for Duty Brain Injury

Elliott M. Stein, MD is a Geriatric Psychiatrist with over 45 years of experience caring for the elderly. Dr. Stein is Board Certified by the American Board of Psychiatry and Neurology in General Psychiatry (October, 1979) and Geriatric Psychiatry (April, 1991; Re-Certified, December, 2001, April, 2011, December 2022). He is licensed in California and Florida. Dr. Stein was the Director of Psychiatry at the Jewish Home of San Francisco from 2010-2020, and the Medical Director of their Geriatric Psychiatry Hospital. He has treated older individuals, typically people who have complex combination of psychiatric and medical problems. Dr. Stein has been a Member of the Task Force on Testamentary Capacity and Undue Influence, for the International PsychoGeriatric Association.

Dr. Stein is a Clinical Professor (Voluntary) in the Department of Psychiatry at the University of California, San Francisco, School of Medicine. He is a Distinguished Life Fellow of the American Psychiatric Association and a Distinguished Fellow of the American Association for Geriatric Psychiatry and a Life Member of the International PsychoGeriatric Association.

He is available to serve as an Expert Witness, do legal and forensic consultation, record review, and assessments concerning Psychiatric issues in Older Individuals. Dr. Stein offers his services to attorneys for both Plaintiff or Defense.

Areas of Expertise:

• Contested Wills and Trusts
• Testamentary Capacity, Undue Influence, Insane Delusions
• Financial Elder Abuse
• Geriatric Competence/Capacity
• Dementia and Delirium, Alzheimer’s Disease
• Geriatric Psychiatry Evaluation and Treatment, Psychiatric Medication, Psychotherapeutic Issues
• Depression and Anxiety Disorders
• Relationship Problems between the Elderly and their Adult Children
• Aging and Mental Disorders
• Geriatric Psychiatry issues in Hospitals, Nursing Homes, Memory Care, Independent and Assisted Living Facilities
• Medicare Psychiatric Services Coding and Documentation

View Dr. Stein's Consulting Profile.

Jon-Eric Kronvall has over 35 years of experience in the Financial Services profession. He is the Founder of Esoteric Advisors, an expert consulting firm that specializes in unique and specialized areas of knowledge in financial services. Mr. Kronvall is also the Founder and Chief Compliance Officer at Wealth Innovation, a Registered Investment Advisory Firm.

Expertise: Trusts, Estates, Fiduciary, Securities, Investments, Banking, Lending, Real Estate