Wrongful Death Damages Expert Witnesses

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.

Experts:

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: expert@wzwlh.com Website: www.wzwlh.com

Orange County 4 Park Plaza, Suite 200 Irvine, CA 92614 Phone: (949) 219-9816 Fax: (949) 219-9095 Email: expert@wzwlh.com Website: www.wzwlh.com

Thomas M. Neches is an Certified Public Accountant, Accredited in Business Valuation, a Certified Valuation Analyst, is Certified in Financial Forensics and is a Certified Fraud Examiner. Mr. Neches, Managing Partner of Thomas Neches & Company, LLP, has thirty-two years of experience in providing expert testimony on Accounting, Business Valuation and Financial Issues. 

Mr. Neches has testified on behalf of plaintiffs and defendants in state and federal courts in Arizona, California, Florida, Kentucky, Missouri, Nevada, New York and Oregon. He specializes in applying computer database and statistical techniques to assemble and analyze voluminous and complex data. Mr. Neches holds a BA in mathematics from UC San Diego and an MS in operations research from UCLA.

Steven A. Eisenberg, FSA, MAAA has 50 years actuarial experience. He offers litigation support nationwide with regard to personal injury and wrongful death economic damages, appropriate mortality, life expectancy (note: population tables, that have not been modified by an actuary for lifestyle, chronic illnesses, family history, result in unreasonably long life expectancies), interest (discount) rates, future increases in income (note: historical experience indicates that wage inflation rates are lower than discount rates). His litigation support also includes life insurance product design and pricing, COI development development and management, compensation, illustrations, administration and management services, policyholder tax issues, and product appropriateness.

Background Experience - Throughout his career, Mr. Eisenberg worked extensively in litigation support as an expert witness including actuarial design, administration and illustration of various life insurance and annuity products, both traditional and non-traditional, universal life (or excess interest products), and both general account and separate account variable insurance products. His expert work includes pricing these products and developing appropriate actuarial assumptions (e.g. mortality and life expectancy, interest and discount rates, agent or broker compensation and expense assumptions).

He is also a co-inventor of several patents dealing with financial derivatives(swaps) relating to longevity and mortality mitigation.

In 1986, Mr. Eisenberg pioneered the development of large case COLI and BOLI and unwind strategies that are still used today. He is a renown expert in designing, developing, and evaluating BOLI and COLI programs for insurance companies, banks, other financial institutions, brokers and litigation clients. This includes developing appropriate actuarial assumptions (mortality and longevity, COI management, lapses and surrenders, expenses, taxes, interest and discount rates, compensation, policy dividends and life insurance company profitability and investment exposure (disintermediation)). He also developed administrative procedures, sophisticated illustration systems (for example, utilization of policy loans and partial surrenders) and insurable interest issues. His expertise includes policy owner tax issues (e.g. Section 264, 7702, 7702A, 1035) and legislative changes. He has evaluated the appropriateness of these products (general or separate account including stable value) for corporate and bank policy owners, including the accounting and financial impact to the policy owners.

Mr. Eisenberg is a Fellow of the Society of Actuaries (1973) and a Member of the American Academy of Actuaries (1975). He has served as an Instructor of Actuarial Science at Georgia State University and delivers lectures and seminars to associations throughout the United States.

His services are offered to clients nationwide.

Litigation Support - Mr. Eisenberg currently provides expert litigation support for all aspects of life insurance and personal injury. He is a renowned expert in:

COLI / BOLI Product Design Assumptions & Contracts Tax History Broker Consultant Third Party Administrator

Marketing and Administration Compensation and Standards of Practice Benefit Funding and Financial Analysis life settlement Loss Determination Personal Injury economic Damages Life Expectancy and Mortality

View Steven Eisenberg's Consulting Profile.

Dr. Stan V. Smith is a nationally renowned Economist and Financial Consultant providing analysis in simple terms that any trier-of-fact can understand. As an expert consultant to plaintiff and defense attorneys representing clients in Federal State courts, he provides testimony and litigation support services in evaluating damages.

Dr. Smith provides Analysis, Testimony, and Litigation Support Services in Evaluating Damages for plaintiff and defense attorneys representing clients in federal and state courts nationwide. His concept of Hedonic Damages is acknowledged by judges, attorneys, and legal journalists as one of the most innovative tort concepts in the last 30 years. He has been interviewed and published in dozens of respected professional journals.

Dr. Smith has assisted in the successful resolution of thousands of lawsuits on behalf of clients that include many dozens of the nation's largest law firms, the U.S. Department of Justice, as well as thousands of other prominent plaintiff and defense law firms in almost every state.

Areas of Expertise:

Antitrust Damages Patent Valuation Lost Wages Mergers & Acquisitions Business Valuations & Losses Hedonic Damages Pension Fund Evaluation and Withdrawal Liability Society and Relationship Damage Analysis Identity Theft and FCRA Credit Damages

Security Losses Commercial Damages Employment Discrimination Life Care Plan and other Medical Cost Evaluations Structured Settlement Analysis Personal Consumption and Fringe Benefits Product Liability Injury Losses Lost Earnings Capacity

Capt. Kenneth M. Sanders has over 30 years of experience in the field of Law Enforcement. The last 15 years, Capt. Sanders served as the Director of one of the largest Police Academies in Louisiana, training approximately 10,000 people per year. Upon retirement, he was the Senior Master Instructor for the state, and responsible for all curriculum development and all instructor development for the entire state.

Internal Auditor / Assessor / Consultant: At the request of law enforcement agencies, jails, and prisons, Capt. Sanders conducts internal assessments for compliance with applicable law, policy, and standards. He also writes and edits new lesson plans, revises existing lesson plans, and works within state agencies as the final editor of legal training for law enforcement academies and officers.

Litigation Support - A Subject Matter Expert, Capt. Sanders has provided expert witness services to private law firms, law firms retained by law enforcement agencies and officers, the FBI, the US Attorney, and the Department of Justice. Representing both plaintiff and defendant, he has been used for Grand Jury Investigations, written opinions, oral opinions, and courtroom testimony. 

Capt. Sanders has been retained in US District Court for cases related to Traditional Law Enforcement, Jails, and Correctional Facilities. Areas of Expertise:

Use of Force Deliberate Indifference Wrongful Death

Law Enforcement Procedures Jail and Correctional Procedures Law Enforcement Training

Timothy W. Monsees, is a partner with the firm of Monsees & Mayer, P.C. For over 30 years, he has focused his practice on litigating complex Personal Injury cases.

Background - Mr. Monsees graduated with honors from the University of Missouri-Columbia School of Law in 1981. He is admitted to practice in Missouri, Kansas and Texas. Mr. Monsees is recognized by Best Lawyers in America, Missouri Super Lawyers, Kansas City Business Journal “Best of the Bar”, and for many years has been recognized by Martindale-Hubbell with an “A/V” rating. He regularly presents at seminars helping to instruct other attorneys on trial practice skills.

Mr. Monsees restricts his practice to representation of injured parties in litigation of product liability, construction & industrial accidents, professional negligence, and medical malpractice. Mr. Monsees’ firm has received national recognition for litigation related to injuries from defective sporting equipment and from defective firearms.

Litigation Support - Mr. Monsees provides expert witness services for counsel representing injured parties. He addresses issues related to rules violations, time limits, discovery omissions, trial strategies, procedure, standard of care, and ethical violations.

Areas of Expertise:

• Legal Ethics
• Legal Malpractice
• Medical Malpractice
• Personal Injury
• Demonstrative Evidence / Exhibits

View Timothy Monsees' Consulting Profile.

Scott D. Gilbert, PhD, has over 20 years of experience specializing in Economics and Statistics. He is an academic research economist, financial expert, and statistician, with banking sector experience. Dr. Gilbert received his PhD degree in economics in the year 1996, and before that worked as an economics research associate at the nation's central bank on the west coast, the Federal Reserve Bank of San Francisco. He serves as associate editor of The American Statistician, and his academic research has been published in high-quality peer-reviewed journals in the fields of Economics, Statistics, and Finance. He also has 25 years of teaching experience in economics and statistics, at University of California San Diego, Claremont Graduate School, University of Mississippi, Southern Illinois University, and Webster University. Dr. Gilbert is a Member and Board member of AAEFE (American Academy of Economic and Financial Experts), a member of the NAFE (National Association of Forensic Economics), the AEA (American Economics Association), the National Bar Association, and the CPDE (Collegium of Pecuniary Damage Experts).

Litigation Support - Dr. Gilbert provides expert witness and litigation support services on economic matters in tort and contract law, via the consulting firm Gilbert Economics. Since 1998, he has served as an economics expert on a range of legal matters, in cases filed in Illinois, Indiana, Missouri, Kentucky, and Mississippi. As an expert witness he serves all Midwest states, and does not charge clients for travel time or expenses in the states of Arkansas, Illinois, Indiana, Iowa, Kansas, Kentucky, Missouri, Minnesota, Tennessee, or Wisconsin. Dr. Gilbert uses his expertise in economics, statistics, and financial matters to assist both plaintiff and defense lawyers in tort and contract cases. As an academic and researcher, his approach to loss and damages estimation is modern and rigorous. Equally important for litigation matters, he knows that evidence documentation is key to developing useful expert opinions, and he assists attorneys in the discovery process. He also explains to lawyers weaknesses in opposing experts' views. His writing in this area has appeared in the Journal of the Missouri Bar Association, and more is (tentatively) forthcoming in the Illinois Bar Journal.

Areas of Expertise:

Economic Damages Personal Injury Wrongful Death Commercial, Contract Disputes, Competition Divorce Valuation

Statistical Evidence - Hypothesis Testing Wrongful Termination Contract Disputes Statistical Evidence-Regression Analysis

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.

EXPERTISE IN: 1. The pathobiology, clinico-pathologic correlation, and histopathologic diagnosis of: diseases of the esophagus, stomach, small intestine, colon, rectum, anus, liver, and pancreas. 2. Human neoplasms (cancer) and preneoplastic conditions. 3. Establishing standard of care, causation and cause of death. 

BACKGROUND: 1. Anatomic Pathology Residency: Washington Univ-Barnes Hospital 1991-94. 2. Oncologic Pathology Fellowship: M.D. Anderson Cancer Center 1994-95. 3. Gastrointestinal and Liver Pathology Fellowship: Harvard-Brigham & Womens Hospital 1995-96. 4. Instructor at Harvard Medical School: 1996-1998. 5. Assistant Professor and Director of Gastrointestinal Pathology Division at Univ. of Texas Health Science Center-Hermann Hospital, Houston Medical Center: 08/1998 - 12/2000. 6. Staff GI Pathologist and Quality Assurance Director at Caris/Miraca Life Sciences, Dallas TX: 01/2001 - 04/2012. 7. Staff Pathologist, Anatomic Pathology Division of the North Shore-LIJ Health System, Long Island NY: 05/2013 - 05/2015. 8. Staff Pathologist, Anatomic Pathology Division of Alliance Health Sciences, Dallas TX: 01/2016 - present. 9. Sole Proprietor of Expert Pathology Consultation Services Laboratory since 01/2001.         

Dr. Torres was instrumental in creating a rather unique model of Gastrointestinal Pathology subspecialty-focused laboratory, that during his 12 yrs tenure became one of the largest private national Anatomic Pathology laboratories-Caris/Miraca Life Sciences.

Erin O’Callaghan BS, MA, JD, CRC, NCC, LPC, CLCP, is a Life Care Planner, Vocational Rehabilitation Consultant, and Licensed Attorney with over 15 years of experience as a Rehabilitation Professional. Ms. O’Callaghan has consistently provided the highest standards of professional ethics while staying current with the needs of modern and complex litigation. Her experience and training gives a unique perspective as a forensic rehabilitation evaluator. She has an in depth understanding of the evidentiary requirements of an expert’s evaluation and conclusion, including the importance of following an accepted methodology in the process and preparation of an opinion. Ms. O’Callaghan is a member of the International Association of Rehabilitation Professionals, International Academy of Life Care Planners, Michigan Rehabilitation Association, and the Michigan Bar Association. She is also a qualified Vocational Expert by the Social Security Administration. Erin O’Callaghan has been providing Litigation Support to counsel for Plaintiff and Defense for 15 years. She has provided over 1,000 cost projections and has testified in both Federal and State cases. Ms. O’Callaghan has specialized knowledge of the Affordable Care Act, Social Security issues and Medicare Set Asides. Her services include case management, earning capacity evaluations, life care planning and lien disputes. Litigation Support Services for:

• Tortious Injury / Negligence
• Medical Malpractice
• Worker's Compensation
• Auto No Fault
• Wrongful Death
• Long Term Disability
• Divorce
• Lien dispute
• Special Education

View Erin O’Callaghan's Consulting Profile.

Malcolm S. Cohen, PhD, President of Employment Research Corporation, has over 30 years of experience in the field of Economics and Employment specializing in Labor Markets and Statistical Analysis.

Dr. Cohen founded the firm in 1997, after retiring as the Director of the Institute of Labor and Industrial Relations at the University of Michigan, which he directed for 13 years. With a PhD in Economics from the MIT in 1967, his research interests include labor market information, labor turnover, employment forecasting and labor shortages. He has directed several major studies to identify national shortage occupations and measure labor turnover using administrative records.

Dr. Cohen's book, Labor Shortages as America Approaches the Twenty-first Century, was published by the University of Michigan Press. His most recent book, Global Skill Shortages, written with Professor Mahmood A. Zaidi, is published by Edward Elgar Publishing. He has had articles published in a large number of journals, including: Journal of Human Resources, Monthly Labor Review, Journal of Political Economy, Review of Economic Statistics, Journal of Economic Theory, and The American Economic Review.

Litigation Support - Dr. Cohen has either testified or been a consultant in over 1,000 audits or cases and has testified over 150 times. He has also served as an expert to the EEOC and U.S. Department of Labor in discrimination cases, and has directed many research projects sponsored by government agencies.

Areas of Expertise:

Employment Discrimination Economic Loss Personal Injury Statistical Analysis Wrongful Death Affirmative Action EEOC Compensation FELA FLSA

Labor Economics Mitigation of Damages Wage and Hour Issues Wrongful Termination Earnings Analysis Damage Analysis Reduction in Force RIF OFCCP Class Action

View Dr. Cohen's Consulting Profile.

Dr. Edmund H. Mantell, Ph.D. is a Consulting Economist and Expert Witness who has been engaged by both Plaintiffs and Defendants. His services are provided rapidly and efficiently.

Services:

Calculations of the loss of earnings and the loss of fringe benefits in personal injury or wrongful death cases

Projections of the costs of future care for seriously disabled persons; therapeutic modalities, pharmaceuticals, custodial care, treatment by physicians

Areas of Expertise:

Case Review Forensic Economics Wrongful Death Personal Injury Lost Earnings Securities Experts Spousal Evaluation Economic Damages Calculation of Loss

Antitrust Financial Damages Intellectual Property Infringement Damages Disability & Loss of Income Cost of Future Care Trial Exhibit Preparation Analysis of Reports Structured Settlements

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:

Damages Analysis and Expert Services Forensic Economics  Lost Profits Analysis Reasonable Royalty Analysis Unjust Enrichment

Loss of Personal Earnings Analysis of Anticompetitive Behavior     Fair Market Price or Value Closely Held Securities Evaluation Business Evaluations

View Econalysis® Consulting's Consultant Profile.

Vera Dolan is an epidemiologist with over 30 years of experience in the life and health insurance industries. She is one of the leading mortality experts in the life insurance industry. She writes underwriting manuals and policy and procedure manuals for life and health insurance companies.

Vera has testified in both state and federal court, and has been retained in over 150 cases since 2006 for plaintiffs and defense on an equal basis. She is very credible testifying in deposition and on the stand.

* Life expectancies that are personalized and accurate to the standards of the life insurance and life settlement industries. Addresses the cases when life expectancies that are simply taken from a life table or estimated by a doctor, actuary or biostatistician are too long, too short, insufficient or not credible. Addresses the cases when a complete insight into the individual's medical conditions and/or personal history of high-risk behaviors is needed to assist the judge or jury in their decision. This information often decides the case, see article for details.

* Expert in bad faith/wrongful denial of life/health insurance claims.

* Expert in life/health insurance underwriting material misrepresentation.

* Expert in medical risk assessment and underwriting issues.

* Expert in life insurance underwriting policies and procedures.

* Expert in epidemiology. Previous cases include infectious diseases, occupational and environmental exposures, pesticides and tobacco.

* Approved life expectancy expert with the U.S. Department of Justice.

* Active consultant to the life insurance industry conducting cohort mortality studies, and writing underwriting and policy and procedure manuals.

* Over 100 articles published on mortality research and underwriting.

* Friendly, clear, concise, objective and quantitative.

* There is no charge for the initial phone consultation.

* There is no charge for travel time.

Victor Republicano, Jr., CPA, CGMA is an accounting and consulting practitioner, who has provided professional services to business owners, corporate management, lawyers and their clients, since 1977. Mr. Republicano provides assistance in all phases of the litigation process, from strategy sessions early in the dispute, through settlement negotiations, and trial. Among his distinguishing achievements are his CGMA (Chartered Global Management Accountant) designation from the AICPA (American Institute of Certified Public Accountants); Diplomate status from the American Board of Forensic Accounting, and his Fellow status from the American College of Forensic Examiners, in addition to his affiliation with the Association of Certified Fraud Examiners. Mr. Republicano has extensive experience in providing litigation consulting services and expert testimony in a wide variety of areas. His litigation consulting projects have included damage assessment and analysis, inspection and reconstruction of accounting records, pre-trial preparation, expert testimony, witness preparation, courtroom assistance, and post-trial consultation with counsel. He has served as an expert witness in over 100 cases, including matters in state and federal court, administrative proceedings, and alternative dispute resolution forums. Mr. Republicano is experienced in small business consulting, accounting and auditing, publicly traded companies, and litigation services. His industry experience includes: Ag-Chem, Construction, Distribution, Financial Institutions, High-Tech, Manufacturing, Network Marketing, Non- Profit Organizations, Professional Services (Architects, Engineers, Law Firms, etc), Securities and Retail. Mr. Republicano has assisted a variety of companies with IPO's, private placements and statutory filings with the Securities and Exchange Commission. He also has provided extensive consultations to entrepreneurs and others and other non-public business owners regarding mergers and acquisitions, inventory control systems, credit and collections management, and property lease analyses. Litigation and Other Services:

Accounting Alternate Dispute Resolution (Mediation, Referee, Special Master) Business Valuations Construction Claims Contract Disputes Expert Witness Damage Calculations and Assessment Economic Loss White Collar Crime	Forensic Accounting Fraud Insurance Claims Investigative Services (accounting, finance, business and trade practices) Lost Profits Personal Injury Reconstruction of Accounting Records Witness Preparation