Neil J. Beaton, CPA/ABV/CFF, CFA, ASA, is a managing director with Alvarez & Marsal Valuation Services practice in Seattle. Mr. Beaton specializes in the valua-tion of public and privately held businesses and intangible assets for purposes of litigation support (shareholder disputes, lost profits claims, marriage dissolutions, and others), acquisitions, sales, buy-sell agreements, ESOPs, incentive stock options, and estate planning and taxation. He also performs economic analysis for personal injury claims, wrongful termination, and wrongful death actions. Mr. Beaton earned a bachelor’s degree in economics from Stanford University and a master’s degree in finance from National University. He is a Certified Public Accountant (CPA), Chartered Financial Analyst (CFA) and Accredited Senior Appraiser (ASA). Additionally, he is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) and is a member of the American Institute of Certified Public Accountants (AICPA), the CFA Institute, and the American Society of Appraisers. Mr. Beaton is a frequent lecturer at local universities, an instructor for the AICPA’s business valuation courses, and speaks nationally on business valuation with a special emphasis on early-stage and high-technology companies.
Richard F. Bero is the managing director of The BERO Group. Rick is a Certified Public Accountant (CPA) and a Certified Valuation Analyst (CVA). Rick received his BBA in accounting and finance from the University of Wisconsin-Madison.Rick provides ac-counting and financial consulting services and expert testimony pertaining to economic damages and valuation issues in a wide range of litigation matters with an emphasis on intellectual property and commercial litigation matters. Rick’s experience spans more than 26 years, and he has testified as an expert more than 100 times in trials, depositions, arbitrations, and other hearings. Rick has testified in federal courts across the country and has been named an expert in approximately 30 states.
assets, intellectual property damages, working with experts, and various accounting issues. Rick is the lead instructor of the intellectual property damages course for the National Association of Certified Valuation Analysts and he is a former instructor for an international CPA review course.
Jared Bourgeois, CPA/ABV, CFE, is a director in FTI’s Forensic and Litigation Consulting practice and is based in Chicago. Mr. Bourgeois has significant experience in merger and acquisition disputes, business valuation, commercial damages, financial consulting, forensic accounting, and investigations. He has performed valuation, solvency, and eco-nomic damages analyses for various cases, including marital dissolutions, post-merger and acquisition disputes, bankruptcy-related proceedings (e.g., fraudulent conveyances), benefit-of-the-bargain cases, material adverse change cases, and general commercial disputes. He has served as a consulting expert on various matters involving complex damages, valuation, and accounting issues, including the interpretation of generally accepted accounting principles.
Thomas Burrage, CPA/ABV, CVA, CFF, is principal in the forensic firm Burrage & Johnson, CPAs, LLC (Albuquerque, N.M.). His fields of expertise include litigation, fo-rensic accounting, business valuation, and taxation. He has been qualified as an expert witness in cases involving lost earnings, fraud, malpractice, minority shareholder suits, insider trading, damages, business valuation, and family law. Mr. Burrage has testified in district and federal courts throughout New Mexico, has been appointed a Special Master, and served as the court’s neutral Rule 11-706 witness, and he regularly serves as a settlement facilitator in the 2nd Judicial District (Bernalillo, Colo.). He often speaks on economic damages, family law, forensic accounting, taxation, and business valuation and teaches nationally on these subjects. Mr. Burrage is the co-author of Divorce and
Domestic Relations Litigation: Financial Advisors’ Guide. He is a member of the AICPA’s
Forensic and Valuation Services executive committee, an editorial adviser to the Journal
of Accountancy, formerly chaired its forensics and litigation services committee, and
has served on its Business Valuation/Forensics and Litigation Services Task Force and Editorial Task Force. Mr. Burrage holds a bachelor of business administration degree from the University of New Mexico.
David B. Chaffin is the managing partner of the Boston office of White and Williams LLP. Mr. Chaffin has been a commercial litigator and trial lawyer for nearly 30 years. He handles complex litigation in the areas of, among others, real estate, intellectual property, employer/employee relations, corporate governance, and insurance coverage. Mr. Chaffin is a member of the bars of the Commonwealth of Massachusetts and the State of New York as well as the bars of several United States District Courts and the Court of Appeals for the First Circuit. He graduated in 1983 from Duke Law School,
where he was an editor of the Duke Law Journal. Mr. Chaffin graduated cum laude from Amherst College in 1979.
Michael A. Crain, CPA/ABV, ASA, CFA, CFE, is a principal with The Financial Valuation Group in Fort Lauderdale, Fla. Mr. Crain has been a licensed certified public accountant (CPA) in Florida since 1984 and has certifications as Accredited in Business Valuation (American Institute of CPAs) and Accredited Senior Appraiser in business valuation (American Society of Appraisers); he also has the Chartered Financial Analyst designation (CFA Institute) and is a Certified Fraud Examiner (Association of Certified Fraud Examiners). He has B.A. (accounting) and M.B.A. degrees from Bellarmine University and undertaken doctorate studies at the Manchester Business School in England at the University of Manchester. He has previously been approved as an ar-bitrator for the American Arbitration Association’s Commercial Panel. Mr. Crain now works largely in the areas of business/economic damages measurement, valuation of businesses and financial assets, and forensic accounting. He has served as a consulting and testifying expert in many commercial cases in state and federal courts and has also served as an arbitrator in commercial damages and minority shareholder cases and as a court-appointed accountant. Mr. Crain has previously worked in the auditing and consulting areas in public accounting firms, including senior manager at an international firm. He is a past chairman of the AICPA’s Business Valuation Committee and has been inducted into the AICPA’s Business Valuation Hall of Fame. Mr. Crain also teaches and his publications include contributing author of Litigation Services Handbook: The Role of
the Financial Expert, 4th ed., co-author of Financial Valuation: Applications and Models, 1st
and 2nd ed., contributing author of The Portable MBA in Finance and Accounting, 3rd ed. and articles in the Journal of Accountancy. He received AICPA’s Lawler Award for best article of the year in Journal of Accountancy.
Tim Devlin, Esq., is a principal in the Wilmington, Del. office of Fish & Richardson P.C., the largest intellectual property law firm in the United States. He is recognized as a leading lawyer in intellectual property litigation by Chambers USA and was hon-ored as a Chambers’ “rising star” in 2009. Mr. Devlin has been litigating patents for 16 years, representing both plaintiffs and defendants, individual inventors, and Fortune 500 companies. He has participated in numerous patent trials in courts throughout the country, including well-known patent forums such as the District of Delaware, the Eastern District of Texas, and the International Trade Commission. Mr. Devlin is also a leading expert in corporate governance and risk management of intellectual property and one of the primary developers of Fish & Richardson’s unique RISC/return program. He is a co-chair of the firm’s IP Risk Management Group. Tim graduated with degrees in physics and math, with honors, from Penn State University. He graduated cum laude from the University of Michigan law school.
Mark O. Dietrich, CPA/ABV is editor, technical editor and contributing author to the American Health Lawyers’ Association/Business Valuation Resources Guide to
Healthcare Valuation 3rd edition (2012), editor and principal author of Business Valuation
Resources Guide to Physician Practice Valuation, 2nd Edition, and co-author with Gregory Anderson, CPA, CVA, of The Financial Professional’s Guide to Healthcare Reform published by John Wiley and Son’s in 2012. Mark is also author of the Medical Practice Valuation
Guidebook and co-author of PPC’s Guide to Healthcare Consulting, along with more than
100 articles on valuation, taxation, managed care, and the healthcare regulatory envi-ronment. Mark’s career experience includes serving as partner-in-charge of the annual audit of an 80-physician tax-exempt faculty group practice, representing tax-exempt and taxable entities in Internal Revenue Service field audits, and participating in the development of a 250-physician independent network and negotiating their managed care and Medicare Advantage contracts and more than 200 valuation engagements in the healthcare industry. A regular speaker at national conferences on healthcare valua-tion and other topics, Mark also lectured in the United Kingdom during 2009 and 2011 on managed care, healthcare valuation and on valuation of medical practices to Her Majesty’s Revenue and Customs and was invited to Scotland and Northern Ireland in 2012. He is a member of the editorial board of Financial Valuation and Litigation Expert and the AICPA’s National Healthcare Industry Conference Committee and chaired that conference in 2012. Mark has also served on the AICPA’s ABV Credential Committee and ABV Exam Review Course Task Force.
Rachel J. Eisenhaure is an associate at the Boston office of White and Williams LLP. Ms. Eisenhaure handles a variety of complex commercial litigation matters in areas such as insurance coverage, environmental, and contract/business tort matters. Ms. Eisenhaure has extensive appellate experience. Ms. Eisenhaure is a member of the bars of the Commonwealth of Massachusetts and the United States District Court for the District of Massachusetts. She graduated in 2005 from Georgetown University Law Center and from Harvard College in 2002.
Tyler L. Farmer is a partner at Calfo Harrigan Leyh & Eakes, a litigation boutique in Seattle. Tyler litigates in courts across the country and represents a wide range of com-panies in class action litigation, business interruption cases, and shareholder disputes. In addition to litigation, Tyler advises technology companies on Internet marketing practices and privacy and data regulation. He received his J.D. with honors from the University of Notre Dame law school. Prior to moving to Seattle, Tyler was with the Silicon Valley office of the international law firm Jones Day.
John Garaffa, Esq., is partner in the Tampa, Fla., office of Butler Pappas Weihmuller Katz Craig LLP. He devotes his practice to the analysis and litigation of first- and
third-party property coverage disputes. Prior to joining the firm, Mr. Garaffa served on active duty for 21 years as a member of the Judge Advocate Generals Corps, United States Navy, retiring as a captain.
Mr. Garaffa is admitted to practice law before the state courts of Minnesota and Florida, the United States District Courts for the Northern, Middle, and Southern Districts of Florida, and the United States Courts of Appeals for the 11th Circuit. He has written and spoken widely on property coverage issues, first-party bad faith, punitive damages, discovery disputes, and the application of state-valued policy laws. He is the co-author of Chapter 42 of New Appleman on Insurance, concerning legal issues underlying coverage determinations in commercial property insurance.
Mr. Garaffa received his Juris Doctor from the University of Minnesota, cum laude, in 1982 and a Master of Laws degree, with distinction, from Georgetown University in 1991. Daniel K. Gelb, Esq., is a partner at Gelb & Gelb LLP where he handles white-collar and general criminal defense matters in state and federal court, complex civil litigation, arbitration, and regulatory proceedings. Prior to joining Gelb & Gelb LLP, Dan was an assistant district attorney in Massachusetts. Dan is a member of The Sedona Conference Working Group on Electronic Document Retention and Production and an Advisory Board Member for Bloomberg BNA’s White Collar Crime Report. He is also a member of the National Association of Criminal Defense Lawyers’ (NACDL) White Collar Crime Committee where he is the Massachusetts District Chair. Dan is a member of the Massachusetts Bar Association’s Criminal Justice Section, the Massachusetts Academy of Trial Attorneys, the Massachusetts Association of Criminal Defense Lawyers, and the Criminal Law Section of the Boston Bar Association. Dan is a Louis D. Brandeis Fellow of the Massachusetts Bar Foundation, has been named a “Rising Star” by Massachusetts
Super Lawyers, and is a recipient of Massachusetts Lawyers Weekly’s “Excellence in the Law”
award in the category of “Up & Coming Lawyers.” Dan is a frequent author and lecturer on electronic evidence and discovery and civil and criminal trial practice and proce-dure and is a co-author of the book Massachusetts E-Discovery and Evidence: Preservation
Through Trial (2nd ed.) (2011) published by Massachusetts Continuing Legal Education.
Richard M. Gelb, Esq., is a partner and co-founder of the Boston firm of Gelb & Gelb LLP (www.gelbgelb.com) where he represents clients in federal and state civil and crimi-nal litigation and regulatory proceedings concentrating in the areas of business and securities. He is listed in The Best Lawyers in America, New England Super Lawyers, and
Massachusetts Super Lawyers. Mr. Gelb is a frequent author and lecturer, including the
following Massachusetts Continuing Legal Education Inc. publications: Massachusetts
Practice Manual, and Ethical Lawyering in Massachusetts. Mr. Gelb is a member of the
Leadership Council of the American Inns of Court Foundation and the Massachusetts State Liaison. He is a Fellow of the Massachusetts Bar Foundation, the American Bar Foundation, and The Litigation Counsel of America. Mr. Gelb is a graduate of Boston College Law School (J.D., 1973) and New York University (B.A., 1969).
Mark Glick, Ph.D., J.D., has over 20 years of experience as an economist, lawyer, and expert witness. He is a Ph.D. economist, has a J.D. from Columbia University, and is cur-rently a visiting Harvard Professor and Professor of Law and Economics and Antitrust Economics at the University of Utah’s College of Business and College of Law. He also co-authored Intellectual Property Damages: Guidelines and Analysis.
Robert Gray, CPA/ABV/CFF, CFE, is a partner with ParenteBeard, LLC in its Dallas office, where he is responsible for complex forensic accounting, litigation, and valua-tion engagements. With over 30 years of experience, Mr. Gray assists legal counsel and its clients in discovery, planning, and strategies before and during trial with analyses, measurement of economic damages, examination of witnesses, rebuttal of opposing experts/witnesses, and preparation of trial demonstratives. Mr. Gray is the chair of the American Institute of Certified Public Accountants’ (AICPA) Forensic & Litigation Services (FLS) Committee. He is a nationally recognized speaker to professional and educational groups on various aspects of financial/economic damages, litigation con-sulting, complex business valuation, and forensic/fraud investigations. Mr. Gray also serves as a member of the Business Valuation & Forensic Litigation Services Committee of the Texas Society of Certified Public Accountants.
David L. Herzer Jr., Esq. is a trial attorney at Norman, Hanson & DeTroy, LLC, in Portland, Maine, with experience in general insurance defense litigation, insurance coverage issues, product liability defense, lead poisoning claims, construction disputes, and medical malpractice defense since 1992 and has represented a variety of clients in trial courts throughout Maine, both state and federal, and in appeals to the Maine Law Court, the 1st Circuit Court of Appeals, and the U.S. Supreme Court. An active member of local, state, national, and international bar associations or attorney orga-nizations, Dave has held leadership positions in the Defense Research Institute and the Northern New England Defense Counsel Association (now known as the Tri-State Defense Lawyers Association). Dave is a member of the Advisory Committee for the Maine Rules of Civil Procedure and the Maine Professional Ethics Commission. He has been a featured speaker at seminars conducted for insurance companies, attorneys, and the construction industry on matters of insurance, ethics, risk management, claim investigation, and civil litigation. Dave is a 1992 graduate of the University of Maine School of Law. He has been selected by his peers for The Best Lawyers in America 2011
and 2012 in the fields of personal injury litigation and professional malpractice law and has been included in “Maine’s Best Lawyers” by his peers for 2012. He received special mention in his firm’s listing as one of five “Highly Recommended Firms in Maine” by
Benchmark Litigation for 2012 and has been named as a “Future Star” for the 2013 edition.
Richard Hoffman, CPA/ABV, has nearly 20 years of experience in performing damage calculations, business valuations, and other forensic accounting projects for several international consulting firms. He is a frequent instructor on the proper methods of measuring damages resulting from intellectual property disputes. He co-authored
Intellectual Property Damages: Guidelines and Analysis and has taught many courses for
NACVA. He has testified in state and federal courts, including bankruptcy courts, on many occasions. He has also acted as the Special Master in a number of matters. He is a co-founding partner of Lone Peak Valuation Group in Salt Lake City.
Clifton T. Hutchinson is a litigation partner in the Dallas office of K&L Gates, LLP, where he focuses on disputes involving complex technical and scientific issues and evidence. Mr. Hutchinson has tried cases in state and federal courts around the U.S. and has argued before state and federal appellate courts, including the United States Supreme Court. He has written and edited several books and book chapters on the subject of expert witnesses and is a frequent speaker on experts and related topics. Mr. Hutchinson received an undergraduate degree in industrial engineering from the Georgia Institute of Technology in 1969 and his JD from Southern Methodist University School of Law, cum laude, in 1980, where he was Texas survey editor of the Southwestern
Law Journal. He is admitted to the State Bars of Texas and California and to practice
before the United States Patent and Trademark Office.
Colin A. Johns, CPA/CFF, CFE, CA, is the managing partner of Hemming Morse Inc., and a partner in the Litigation and Forensic Consulting Services Group in the San Francisco office of Hemming Morse Inc. He has more than 30 years of experience in public accounting in the United States and the United Kingdom. He has worked as an auditor and consultant and appeared as an expert witness in state and federal courts, testifying on a diverse range of issues, including construction claims, accountants’ li-ability, and contractual disputes. A member of the AICPA, he is one of the authors of the AICPA’s “Practice Aid 06-4 Calculating Lost Profits” and is certified in financial forensics by the AICPA. Mr. Johns is also a former chair of the California Society of Certified Public Accountants Litigation Sections, Economic Damages Section, which provides education and a discussion forum for the more than 200 CalCPA members through-out the state and is a former member of the Litigation Sections Steering Committee. Mr. Johns is also a member of the Association of Certified Fraud Examiners and the Institute of Chartered Accountants of Scotland. He holds a Bachelors of Arts degree in
economics, with an emphasis in accounting and business finance, from the University of Manchester, England.
Daniel E. Johnson, Esq., is an attorney and partner in the national law firm of McKenna Long & Aldridge, LLP, practicing in its Washington, D.C., office. He is a member of the firm’s litigation department and has over 25 years of experience litigating lost profits claims arising from commercial disputes, government contracts, and business torts. He represents parties in lost profits litigation at the trial and appellate levels and appears before administrative agencies and arbitration panels. Mr. Johnson graduated magna cum laude from Virginia Polytechnic Institute and State University and received a Juris Doctorate from the University of Virginia.
Michael Kaplan, CPA/ABV/CFF , CVA, CFFA, is the principal of Kaplan Abraham Burkert Associates, Forensic Valuation Consultants (Los Angeles) and senior advisor at Freeman & Mills, Consultants to Counsel and Management. He has provided services in numerous litigation matters, including business litigation, professional malpractice matters, fraud, embezzlement, intellectual property, marital dissolution, loss of earnings, employment matters, and partner and shareholder disputes. Mr. Kaplan has qualified to testify in court as an expert witness in approximately 250 matters and has served as a court-appointed expert and accounting referee. Mr. Kaplan has served on the faculty of the Marshall School of Business and Leventhal School of Accounting (University of Southern California) and has authored numerous publications in the business valua-tion and litigavalua-tion practice marketing. Mr. Kaplan is a principal member of the training development team for the National Association of Certified Valuators and Analysts (NACVA), and president of NACVA’s Financial Forensics Institute and the American Institute for Expert Witness Education. He is the recipient of NACVA’s 1997 Circle of Light Award (the highest distinction awarded to NACVA instructors). Mr. Kaplan received his bachelor of science degree in business administration and MBA degrees from the University of Southern California.
Jeff Litvak, CPA/ABV/CFF, ASA, is a senior managing director in FTI’s Forensic and Litigation Consulting practice and is based in Chicago. Mr. Litvak specializes in forensic accounting investigations and valuation matters, assessment of economic damages, analysis of lost profits, and unity of interest/separateness matters. Mr. Litvak has experience in a cross-section of industries: real estate, manufacturing, wholesaling, construction, high tech, automotive, and pharmaceutical. His extensive experience in accounting and auditing, market penetration analysis, and corporate finance provides a strong background for analyzing damages in many types of business litigation. He has worked on significant matters for the United States Department of Justice and Internal Revenue Service on valuation and other corporate finance matters.
Professor Robert M. Lloyd is the Lindsay Young Distinguished Professor at the University of Tennessee College of Law, where he teaches courses in contracts, commer-cial law, and finance. His primary research interest is damages for lost profits. Professor Lloyd has three times been honored with the Harold C. Warner Outstanding Teacher Award and once with the Student Bar Association Outstanding Teaching Award. In 1996, he received the University of Tennessee National Alumni Outstanding Teacher Award. Professor Lloyd is a Fellow of the American College of Commercial Finance Lawyers. He received a bachelor of science degree in aerospace and mechanical engineering from Princeton University and a law degree from the University of Michigan. Prior to his teaching career in Tennessee, he practiced law with a large firm in Los Angeles. William Marsden, Esq., is the managing principal of Fish & Richardson P.C.’s Delaware office and a member of the firm’s management committee. His practice focuses on pat-ent and other complex litigation. He has tried dozens of patpat-ent cases in a wide range of technical arts from pharmaceuticals and medical devices to circuit design and software. His practice also includes high-profile corporate and commercial disputes in federal and state courts, including the nationally recognized Delaware Court of Chancery. He has argued appeals at the Delaware Supreme Court, the 3rd Circuit Court of Appeals, and the Federal Circuit Court of Appeals. In 1999, The National Law Journal recognized Mr. Marsden as one of the Top 10 Litigators in Delaware. His clients and peers have regularly selected him for recognition among Chambers USA’s Leading Business Lawyers, The Best Lawyers in America, and Delaware Super Lawyers. He received his bachelor of arts degree from Haverford College and his J.D. from the University of North Carolina. Kenneth Mathieu, CPA/ABV/CFF, is a managing director with Mesirow Financial Consulting and is based in Chicago. Mr. Mathieu provides financial, economic, and accounting services to attorneys and a variety of public and private companies in vari-ous industries. His areas of practice include conducting analyses for dispute-related damages involving accounting disputes, business valuation, fraudulent conveyances, fair market value analysis, post-acquisition disputes, lost sales, lost profits, incremental profits, product line profitability, reasonable royalty, and interest on damages. He also conducts complex investigations related to accounting irregularities and management conduct. He has advised the United States Department of Justice on complex valuation issues and has served as the testifying expert, the consulting expert, and on teams as-sisting a neutral arbitrator.
Patrick A. McGeehin, CPA, is a senior managing director with FTI Consulting Inc. (FTI) (www.fticonsulting.com) and heads the Government Contracts and Construction practice in the Americas for FTI. He consults and provides expert testimony on govern-ment contract and litigation support matters and provides contract claims assistance
and services relating to the calculation of and approach to damages, including breach of contract, lost profits, requests for equitable adjustment, delay and disruption cases, and fraud-related issues. Mr. McGeehin has provided expert testimony, both in deposition and trial proceedings, on over 100 occasions and has published related articles and book chapters in various professional publications. Mr. McGeehin graduated summa cum laude from the University of Scranton and received a master’s in business administra-tion degree from George Washington University.
Greg A. McKinnon, CPA/CFF, CMA, is a partner in the Litigation and Forensic Consulting Group of Hemming Morse Inc. in its San Francisco and Chico, Calif., offices. Having been a CFO and general manager in private industry as well as an accountant, auditor, and consultant, he has more than 25 years of experience in accounting, special-izing in the long-term contracts, construction, and real estate industries. Currently Mr. McKinnon applies this experience to matters in long-term contract disputes, including claims for delay, disruption and loss of productivity, long-term contract, construction and real estate accounting, commercial economic damages (including lost profits), partnership, shareholder and joint venture disputes, embezzlement, fraud and false claims, lost wages, and business valuation. Mr. McKinnon also provides project contract audits and consulting on construction claims, troubled projects, and provides advice on effective systems for project management and administration. Mr. McKinnon has testified as an expert in court and at national and international arbitrations and presents his findings in mediation. He lectures on construction claims and best practices at lo-cal, regional, and national construction conferences and seminars. Mr. McKinnon is a Certified Public Accountant, Certified Management Accountant, and Certified Financial Forensics. He earned his Bachelor of Science degree in business administration from California State University (Chico).
Greg Naviloff, CPA (NY), CFF, CFE, ABV, has obtained extensive experience and knowledge through his years of forensic investigation work at multinational accounting firms Arthur Andersen and Grant Thornton as well as his work at the consulting firm Huron Consulting Group. Greg has provided his services to law firms, corporations, and government agencies in a wide array of industries and matters.
In addition to his fraud investigation experience, Greg has assisted his clients with anti-fraud and anti-corruption programs, financial and operational audits, and risk assessment and control activities. Greg has performed the role of corporate monitor and has conducted numerous investigations into allegations of accounting fraud, false claims, employee misconduct and other forensic accounting matters. Across these ex-periences, he has been required to perform financial, accounting, and economic analy-ses of large volumes of documents and data. Greg has extensive experience utilizing
computer-assisted auditing techniques to data mine and identify hidden and obscured information.
Greg has also assisted in a variety of disputes involving asset and company value, labor and employment, professional malpractice, breach of contract, antitrust, bankruptcy and reorganizations, intellectual property, securities, and other corporate- and litigation-related matters. Many of these cases required the development of complex financial and quantitative models.
James O’Brien, CPA, CFF, is a partner with ParenteBeard, LLC in its Philadelphia office. He has provided a variety of financial consulting and accounting services to attorneys, insurance companies, governmental agencies, and public and private corporations. Mr. O’Brien specializes in providing financial analyses related to disputed matters, the majority involving litigation and/or insurance claims matters as well as financial and forensic analysis of financial statements, tax returns, relevant contracts/agreements, and industry data. He has spoken before professional and educational groups on various aspects of financial analysis, litigation consulting, fraud investigations, and economic damages.
Milan Politi, J.D., has a Bachelor of Arts degree from the University of Texas at Austin and a J.D. from Southwestern Law School in Los Angeles. She is a senior analyst at Keystone Strategy LLC, where she focuses on expert economic consulting in the areas of IP liability, IP damages, antipiracy, and antitrust.
Peter Resnick is the New England leader of the Boston office of Grant Thornton’s Forensic and Valuation Services Practice. Previously, Peter was the co-national leader of the Disputes & Investigation Practice of a nationally recognized consulting firm. Peter is a Certified Public Accountant (in Massachusetts) and Certified in Financial Forensics by the AICPA.
Peter has significant experience in forensic accounting, financial consulting, financial statement audits, accounting, valuation, and fraud investigations. His clients have included law firms from throughout the country, Fortune 500 companies, high-tech, manufacturing, software companies, healthcare providers and insurers, and not-for-profit organizations.
He has provided expert testimony and analysis at trial, deposition, arbitration, and mediation proceedings.
George P. Roach practices damages law and provides consulting or testimony on corpo-rate damages and valuation in Texas. He is also a senior adviser to the litigation consult-ing firm of Freeman & Mills Inc. in Los Angeles. Prior to establishconsult-ing his own practice in Dallas, he directed a consulting group for a corporate litigation boutique in Dallas, operated a cattle ranch in East Texas, and worked for a major bracket investment bank in New York City. Several of his articles have been published in the Business Valuation
Review and in a variety of law reviews, including “Counter-Restitution for Monetary
Remedies in Equity,” Washington & Lee Law Review, Vol. 68, No.3, page 1271 (Fall 2011) and “Rescission in Texas, A Suspect Remedy” (The Review of Litigation, Vol. 31, Summer, 2012). His background includes an M.B.A. (Harvard—high honors), J.D. (University of Texas—honors) and an A.B. in economics (U.C. Davis—high honors).
Ron Seigneur, CPA/ABV/CFF, ASA, CVA, CGMA, is managing partner of Seigneur Gustafson LLP CPAs, based in Lakewood, Colo., where he is responsible for financial forensics, economic damages assessments, business and intellectual property valuation, exit planning, and related litigation support services. He is co-author of the 1,300-plus page treatise on business appraisal titled Financial Valuations: Applications and Models, published by John Wiley & Sons in 2011, and Reasonable Compensation: Applications and
Analysis for Management, Valuation and Tax, published by Business Valuation Resources in
2010. Ron is co-founder of YS Advisory, a consultancy focused on advising practitioners and attorneys on practice management and technical issues in the areas of business and IP appraisal, economic damages, financial forensics, malpractice issues, and related concerns. He has been an adjunct professor at the University of Denver, College of Law for over 20 years, where he teaches law firm finance, leadership, and management classes. He is a fellow of the College of Law Practice Management and a frequent speaker and author on valuation, economic damages, leadership, and other professional firm practice management topics. Ron was the 2009-10 chair of the Colorado Society of CPAs and was inducted into the AICPA Business Valuation Hall of Fame in 2006.
Kevin R. Shannon, Esq., is a partner and chair of the Corporate Group in the firm of Potter Anderson & Corroon LLP, which is located in Wilmington, Del. He practices primarily in the areas of corporate and commercial litigation, including substantial ex-perience in litigating stockholder class and derivative actions in the Delaware Court of Chancery. He also has significant experience in litigating and providing advice regarding various proceedings under the Delaware General Corporation Law, such as actions for appraisal, indemnification, and dissolution. Mr. Shannon has been involved in numer-ous cases involving partnerships, limited partnerships, and limited liability companies and frequently counsels directors, stockholders, and other parties on their rights and obligations under Delaware law. Prior to joining the firm, Mr. Shannon served as an accountant for Deloitte, Haskins & Sells and as a financial officer for J.P. Morgan & Co.
Rebekah Smith, CPA/CFF, CVA, CFFA, is a member of and director of Financial Advisory Services with GBQ Consulting, LLC in Columbus, Ohio. Rebekah focuses her
practice on economic damages, forensic accounting, fraud, litigation consulting, and business valuation. She has rendered expert opinions in various courts for a variety of purposes including business disputes, economic loss claims, shareholder disputes, intellectual property lawsuits, asset tracing, embezzlement, and fraud. She is a member of and past chair of the National Association of Certified Valuation Analysts’ Executive Advisory Board and the Litigation Forensics’ Board.
Gregory N. Stillman, Esq., is the managing partner of Hunton & Williams’ Norfolk, Va., office. Mr. Stillman’s practice focuses on federal trial and appellate litigation, with
emphasis on patent litigation, business torts, securities, and corporate governance. He has tried more than 100 jury trials to verdict and has been admitted pro hac vice in multiple jurisdictions, including New York, New Jersey, Pennsylvania, West Virginia, North Carolina, Georgia, Tennessee, South Carolina, Florida, Texas, and California. Mr. Stillman served as lead trial counsel in the landmark case of MercExchange v. eBay,
Inc. He has been involved in numerous patent cases involving a wide range of
tech-nologies, such as Internet software, biotechnology, medical and orthopedic devices, telecommunications, business software, textiles, and pharmaceuticals. He is admitted to practice in the U.S. District Courts for the Eastern and Western Districts of Virginia; U.S. Bankruptcy Court, Eastern District of Virginia; U.S. Courts of Appeals for the 4th and Federal Circuits; and the U.S. Supreme Court.
Timothy W. York, CPA/ABV is the partner in charge of the Dealer Services Group of Dixon Hughes Goodman LLP. Since 1993, he has focused extensively on the auto dealer-ship industry and works daily with large dealerdealer-ship groups, including valuation areas. Mr. York completed a three-year term as a member of the Business Valuation Committee for the AICPA in 2004 and served as the 2004 chair of its National Business Valuation Conference. Additionally, Mr. York has performed valuations and valuation consulting related to mergers and acquisitions, estate and gift taxes, litigation, and other matters. He has spent substantial time in the valuation areas of automobile and truck dealer-ships. He has provided expert testimony, worked valuation matters in mediation and arbitration, and has served as the special master on court-appointed assignments. Mr. York has spoken and written extensively about auto dealership valuation issues. He
