Alistair Hynd has over 15 years experience in Corporate Finance. He heads the Project Finance and Financial Modelling Team that functions at Baker Tilly Corporate Finance, LLP (Baker Tilly). Mr. Hynd specialises in Project Finance, PFI, PPP and Debt Advisory plus Financial Modeling.
Mr. Hynd is an Associate of the Institute of Chartered Accountants in England and Wales (ICAEW) and member of the Institute's Corporate Finance faculty. He is also a full member of the Association of Corporate Treasurers. Mr. Hynd's team at Baker Tilly can become involved in Project Finance or Financial Modeling in three ways:
Financial Adviser to the Government – structuring projects, evaluating bids, and negotiating detail
Financial Adviser to the Consortium – assembling the bid, refining and optimising it, and acting as interface with funding markets
Acting for the Banks and other Lenders - providing reassurance that the model on which they are lending is fit for purpose.
Other Services Include
Capital Markets: Reporting Accountants, Flotation e.g. advice on Financial Structuring, Accounting Systems and Policies, Share Option, Director / Employer Benefits, Audit and Taxation services
Due Diligence: Historic Performance, Cash Flows, Assets and Liabilities, Forecasts, Working Capital Requirements, Financial Systems and Controls, Taxation
Mergers and Acquisitions / Private Equity:Preparing / Maximise Value from Business Sales, Negotiate Terms and Raise Private Equity / Debt Finance to Support Management Buy Out or Buy In, Raising Private Equity / Debt Finance for Growth, Cash Out or Recapitalisation, etc.
Valuations: Shares, Businesses, Options and Warrants, Various Derivatives, Brands and other Intellectual Property, Film and Media Rights,Income Producing Assets
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.
Litigation Support - Mr. Parker provides expert witness services to attorneys representing both plaintiff and defendant. He offers Forensic Accounting services, written reports, deposition, and trial testimony as needed.
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.
Most lawyers know how big a problem occupational fraud is in corporate America. They may even count as clients companies that have been defrauded and suffered significant losses. Yet a "not at my firm" attitude persists among many partners who take for granted the honesty and integrity of their colleagues and staff.
When a dishonest CFO or controller cooks the books, it can be devastating for the victim organization. In addition to direct financial losses, financial statement frauds erode trust between management and other stakeholders, including lenders, investors and employees who own company stock. Unfortunately, it's common for smaller companies to associate financial misstatement with large public companies that focus heavily on earnings per share.
It may be detrimental to an expert witness's credibility if even the appearance of a lack of independence exists. In today's legal environment, discrediting an expert based on his or her relationship with counsel, the client or the judge is common. Let's examine how to identify an expert's independence.
There are many more purposes for which valuations are used. Each has its unique presumptions. It must be understood that there is no one value and that the same investment can have a different value to different people and for different reasons. Each valuator must analyze such differences, understand the presumptions inherent in the purpose for which the valuation is to be used, and select and implement a method to determine proper value for the purpose.
When a client voiced strong suspicions that her soon-to-be ex-husband was hiding assets, her attorney investigated the claim but found nothing amiss. However, he hired a forensic accounting expert to help ensure his client would receive an equitable share of the marital estate. The expert turned up a trunkload of hidden treasure - undeclared cash income and property "stashed" under the names of the husband's mother and siblings.
Goodwill can be a significant asset for a professional practice. It may include both "personal" goodwill that's attributable to individual owners and "business" goodwill that can be transferred to third parties. When accountants and other types of professionals divorce, the amount of goodwill to include in the marital estate can become contentious (and may vary depending on state law). If expert testimony on the issue is inadequate, a court might look elsewhere for help, as it did in a recent Texas divorce case, Hill v. Hill.
Tony Wayne, CPA, CFF, CVA, CIRA, is a Certified Public Accountant with over 25 years of private industry senior operations experience.
Background - After a diverse career spanning 15 years in Big 8 public accounting/consulting and private industry, Mr. Wayne founded IronHorse in 1998 with an emphasis on complex turnarounds and restructuring consulting, crisis management, advisory services, CFO services, and litigation support. IronHorse is an ideal solutions resource for the closely held, family owned middle, or small-market industrial firms in transition serving a six-state region including Nebraska, Iowa, Kansas, Missouri, Oklahoma and Arkansas. Visit their website at www.ihorsellc.com.
Litigation Support - Mr. Wayne is available to advise boards of directors, senior management, and corporate counsel in all litigation matters that can impact business practices, profitability, and continued viability. He maintains rigorous compliance with certifying and credentialing bodies and their regulations and scrutinizes the facts behind complicated forensic accounting and valuation issues.
He is a member of the American Bankruptcy Institute, including the Business Reorganization Committee and Fraud Task Force. In addition, he is a member of the American Institute of CPA’s, the Association of Insolvency & Restructuring Advisors, the National Association of Valuation Analysts, and the Turnaround Management Association,
Mr. Wayne's services include expert witness assistance (consulting and testifying), solvency opinions, rebuttal expertise, case assessment management, and services in other areas of dispute and pre-complaint, complaint, discovery, pre-trial, and settlement consulting.
Forensic Services Include:
Fraud prevention, detection and response
Financial Reporting Fraud and Irregularity Forensic Audits
Electronic Evidence Analysis
Preservation and Securitization
Ponzi Scheme Analysis
Asset Searches, Public Records Searches, and Related Party Search and Documentation
Pink Sheet and Other Stock Scams
Private Placement Fraud Analysis & Investigations
Borrowing Base and other Bank Fraud Examinations/Investigations
Valuation Services Include:
Mergers and Acquisitions-Buy & Sell Side Advisory
Estate Tax Returns
Buy / Sell Agreements
Distressed Business Valuation
Plan of Reorganization Valuation
Liquidation Plan Valuation
Lost Profit and Damages Computations/Valuation
Goodwill and Intangible Asset Fair Value Impairment Valuation
Lender & Private Equity Due Diligence / Portfolio Valuations
Thirty years ago, in the midst of an early-season slump, George Brett told reporters, "The first thing I look for in the Sunday papers is who is below the Mendoza line." Brett, who went on to hit .390 that year for the Kansas City Royals, was referring to Mario Mendoza, a light-hitting shortstop for the Seattle Mariners whose surname became synonymous with hitting futility.
Two years ago, you finally closed the big merger deal you spent what seems like years working on. Perhaps, your business is tied to commercial real estate development, construction, or building materials. Just when you were ready to start that big ramp up, the bottom fell out.
Executive Summary: Imagine the extraordinarily unusual challenge of valuing a going-concern start-up enterprise yet to make their first sale which was completely destroyed by a casualty loss and never-reopened. Further complicated by the inherent ambiguity, risk and complexity of the embryonic development stage industry in which they were attempting to operate and succeed.
In certain situations, the sale of an operating entity as a going concern in a receivership proceeding is a viable alternative to seeking relief under the Bankruptcy Code. Receivership going-concern sales may be especially appropriate in complex situations where enterprise value is declining, but the company is not hopelessly insolvent. This article briefly highlights those conditions, factors, situations and circumstances that may contribute to or impede a successful going-concern transaction within a court-supervised commercial receivership.
Keegan Linscott & Associates, PC is a full-service accounting firm with more than 27 years of experience providing expert services as Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency and Restructuring Advisors.
KLA's litigation support team assists clients and their attorneys to prepare for the financial and economic facets of settlement or trial proceedings. They perform in-depth analyses and provide clear and detailed explanations of findings. They assist attorneys as consultants or in the court in a wide range of cases and investigations. Their role can involve fact-finding, discovery, settlement negotiations, trial support, and expert witness testimony.
The professionals at KLA have testified as experts in Federal, District, Bankruptcy, State, and Tax Courts, as well as before arbitration panels. They have the proven ability to develop and communicate compelling analyses of accounting, economic and financial information to judges and juries in plain, simple language through affidavits, written reports, oral testimony, and trial graphics.
Litigation Support Services:
Analyze damages involving commercial litigation and damages involving individuals, including lost profit analysis, owner disputes, employee/employer disputes, personal injury, and business interruption claims
Evaluate the opposing party's financial damages report to uncover any hidden facts or missing information in a business damages case
Divorce litigation, including analysis of sole and separate property issues
Locate hidden assets
Analyze preference claims, inter-company transfers of assets, and fraudulent conveyances
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.
Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now PricewaterhouseCoopers), and Peat Marwick (now KPMG). He has more than 30 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’.
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.
Litigation Support - Joseph Matheson uses Forensic Accounting and Auditing skills to provide an analysis of financial records in conjunction with dispute resolutions, as well as fraud and theft investigation. His damage measurement methods can determine the extent of financial loss and illegal accounting practices. Mr. Matheson is qualified and testifies as an expert witness in New Jersey State and Federal Courts. He also provides analysis to mediation attorneys to assist in settlement.
Areas of Expertise:
Business Valuation for bankruptcy, partner and shareholder disputes, contract disputes, marital disputes
Valuation of closely held businesses, stock options and restricted stock for capital gain, gift tax and compensation purposes
Wage and economic loss reports, business interruption loss reports, divorce (lifestyle analysis, tax-effected balance sheet preparation, alimony, and child support analysis)
Identity theft remains a top priority for the Internal Revenue Service in 2014. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. This year, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.
Expert witness testimony for complex litigation involving damage analyses of lost profits, reasonable royalties, lost earnings, and lost value of business, forensic accounting, fraud investigation, investigative analysis of liability, marital dissolution, and tax planning and preparation. Excellent communicators with extensive testimony experience. Prior Big Four accountants. Specialties include: accounting, antitrust, breach of contract, business interruption, business dissolution, construction defects, delays and cost overruns, fraud investigation, asset tracing, intellectual property including patent, trademark and copyright infringement and trade secrets, malpractice, marital dissolution, personal injury and employment litigation, product liability, real estate, securities, spousal support, taxation, unfair advertising, unfair competition, valuation of businesses, and wrongful termination.
Business Litigation and Valuation 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
Personal Injury / Employment Litigation Barbara Luna, PhD, CPA, CFE, ASA, CVA, ABV, CGREA, CCRA, CREA Venita McMorris, MA
Dr. Barbara Luna is the partner in charge of the commercial litigation department of White Zuckerman. She has been providing Forensic Accounting, Economic Damages, Valuation, and Expert Witness Services for the past 30 years and has testified in court over 450 times. She has a PhD in Applied Mathematics from Harvard University with application to Physics and Finance and a BA in Physics from Wellesley College. Barbara is a Certified Public Accountant, a Certified Fraud Examiner, an Accredited Senior Appraiser in Business Valuation, a Certified Valuation Analyst, Accredited in Business Valuation, a Certified General Real Estate Appraiser, and a Certified Financial Forensic. She previously was a partner with Coopers & Lybrand and has taught working capital management, business finance, forensic accounting and intermediate accounting at UCLA Graduate School of Management, California State University at Northridge and Pepperdine University.
Dean Atkinson is a partner in the commercial litigation practice of White Zuckerman. He has testified as an expert witness in Commercial Litigation and Family Law Matters and has been involved in Resolution and Settlement Negotiations since 1987. He holds credentials from the AICPA as a Certified Public Accountant, Accredited in Business Valuation and Certified Financial Forensics and from the Association of Certified Fraud Examiners. Dean is experienced and has qualified as an expert in business valuation, business litigation and family law matters.
John Luna is a partner in the commercial litigation practice of White Zuckerman. He analyzes Financial, Accounting, Economic Damages, Business, Real Estate and Valuation issues and testifies as an expert witness on his findings. He has been an investment banker with Macquarie Capital, GCA Savian and Lazard. John has a JD from UCLA School of Law (Order of the Coif), an MBA from UCLA Anderson School of Management (Edward W. Carter Fellow), and an AB in Engineering Sciences from Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation, a Certified Financial Forensic and a member of the California Bar.
Venita McMorris is a partner and an Economist in the Personal Injury and Employment practice of White Zuckerman. She has been providing economic damages and expert witness services for over 20 years and has testified extensively in court. She has a Master of Arts degree in Economics from California State University, Fullerton and a Bachelor of Arts degree from San Diego State University. She previously was a manager with Coopers & Lybrand and an economist with a medical malpractice trust in Southern California. Venita has taught macroeconomics and microeconomics to college students at Pasadena City College as a full-time tenured instructor and at Glendale Community College as a part-time instructor.
Los Angeles 15490 Ventura Boulevard, Suite 300 Sherman Oaks, CA 91403 Phone: (866) 981-4266 or (818) 981-4226 Fax: (818) 981-4278 Email: firstname.lastname@example.org Website: www.wzwlh.com