I render expert testimony and consulting services, primarily in complex business litigation and divorce matters. These services are performed in business litigation matters involving forensic accounting issues; economic damage claims; financial fraud; contract disputes; breaches of fiduciary duties; standards of care; personal injury and wrongful death; fiduciary accountings and probate issues; white collar crime; business valuations; and in family law matters involving business valuations, property division, tracing, tax issues, spousal and child support. Types of businesses for which many of the services have been performed include, but have not been limited to, manufacturing; distribution; retail sales; construction; real estate development; transportation; and professional practices, e.g. medical, law and accounting, and other service businesses.
I am a CPA, Accredited in Business Valuations (ABV), and a Certified Valuation Analyst (CVA), a Master Analyst in Financial Forensics™ (MAFF™), a Certified Financial Forensic (CFF), a Certified Forensic Accountant® (CR.FA® ), a Forensic Certified Public Accountant™ (FCPA™), a Chartered Global Management Accountant® (CGMA®), and a Certified Divorce Financial Analyst™ (CDFA™), with offices in Reno and Las Vegas, Nevada, and provide consulting and expert services throughout the United States. I have testified over thirty times at trial and multiple times at depositions.
Below is a somewhat detailed account of the types of services that I provide.
Forensic accounting: Diversion, concealment and other misappropriations of income or funds and other assets; breaches of fiduciary duties due to misuse of funds or other assets; whether the integrity of a business entity has been compromised under an alter ego premise; separate versus community property in divorce matters based on tracing of sources and uses of funds and other assets.
Economic damages: Contract disputes involving goods and services, commissions, royalties, etc.; lost earnings based on tort claims; business interruptions; wrongful discharge claims; personal injury claims; damages relative to standards of care involving accounting issues; damages that are determined based on forensic accounting services, such those listed above.
Business valuations: Purchases or sales of businesses, including professional practices, or interests therein; litigation regarding the sales price of businesses or business interests in negotiated sales or in mandatory buy-outs, or other disputes involving value, or when diminution in business value is a means of determining economic loss; gifting purposes; estate tax purposes; eminent domain proceedings; property settlements in marital dissolutions.
Marital dissolutions: property division, including separate versus community property interests in businesses, real property, retirement plans and other assets; business valuations; alimony; tax issues.
Areas of Expertise
- Business Interruption
- Business Valuation
- Family & Education
- Forensic Accounting
- Franchise Valuation
- Fraud Investigation
- Intangible Assets Appraisal
- Lost Profits
- Q: Please list your professional accreditations, degrees, licenses, and certificates granted:
- A: CPA
Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants
Certified Valuation Analyst (CVA), credentialed by the National Association of Certified Valuation Analysts
Master Analyst in Financial Forensics™ (MAFF™), credentialed by the National Association of Certified Valuation Analysts
Certified Financial Forensic (CFF), credentialed by the American Institute of Certified Public Accountants
Certified Forensic Accountant® (CR.FA®), credentialed by the American Board of Forensic Accountants
Forensic Certified Public Accountant™ (FCPA™), credentialed by the Forensic CPA Society
Chartered Global Management Accountant® (CGMA®), credentialed by the American Institute of Certified Public Accountants
Certified Divorce Financial Analyst™ (CDFA™), credentialed by the Institute for Divorce Financial Analysts™
- Q: Please list your affiliations or memberships in any professional and/or industry organizations:
- A: American Institute of Certified Public Accountants
Nevada Society of Certified Public Accountants
National Association of Certified Valuators and Analysts
American Board of Forensic Accounting
Forensic CPA Society
National Association of Forensic Economics
Institute for Divorce Financial Analysts™
Washoe County Bar Association
Clark County Bar Association
- Q: Please list any teaching or speaking experience you have had, including subject matter:
- A: “Valuations In Bankruptcy” to the Northern Nevada Bankruptcy Bar Association (October 2004).
“Using Financial Specialists as Experts or Consultants and What They Expert of Attorneys” to the Association of Defense Counsel (Northern Nevada) (August 2006).
“Tax Returns as a Source of Hidden Assets” and “Financial Documents as Sources of Hidden Assets” as part of the presentation “Forensic Accounting: Finding the Loot/Exposing the Vice” at the State Bar of Nevada 2007 Family Law Conference (March 2007).
“The Wizardly World of Business Valuations & Forensic Accounting” at the State Bar of Nevada 2008 Family Law Conference (March 2008).
"Nontechnical Discussion About Business Valuations and Business Valuators" to the Elko County Bar Association.
"An Overview of Accounting Controls to Prevent Fraud" to the Construction Financial Management Association.
"Business Valaution Issues to Attorneys Whose Areas of Practice Include Business Litigation, Family Law and Business Transactions" to the Washoe County Bar Accociation (January 2012)and to the Clark County Bar Association (February 2012)
"What (Financial) Expert Expect of Attorneys, i. e. How Attorneys and Expert Can Work Best Together" and "Using Tax Returns and Other Financial Documents as Sources for Discovering Hidden Assets" to Washoe County Bar Association (November 7, 2013).
"Using Financial Documents, Public Records and the Internet as Sources for Uncovering Vital Information" as part of seminar titled "Hidden Assets: Techniques for Collecting Evidence" to Clark County Bar Association (February 6, 2014).
Various presentations to other professional organizations and to a variety of law firms.
- Q: Have any of your accreditations ever been investigated, suspended or removed? (if yes, explain)
- A: No
- Q: On how many occasions have you been retained as an expert?
- A: Approximately 200
- Q: For what area(s) of expertise have you been retained as an expert?
- A: Economic damages, including lost profits due to a variety of causes, such as contact breaches, torts, personal injury and wrongful death matters; forensic accounting matters; fraud; white collar crime; business valuation matters; standards of care; family law matters; other matters involving accounting, tax and financial issues.
- Q: In what percentage of your cases were you retained by the plaintiff?
- A: Approximately 50%
- Q: In what percentage of your cases were you retained by the defendant?
- A: Approximately 50%
- Q: On how many occasions have you had your deposition taken?
- A: 32
- Q: When was the last time you had your deposition taken?
- A: December 19, 2016
- Q: On how many occasions have you been qualified by a court to give expert testimony?
- A: 38
- Q: On how many occasions have you testified as an expert in court or before an arbitrator?
- A: 38
- Q: For how many years have you worked with the legal industry as an expert?
- A: Approximately 20 years
- Q: What services do you offer? (E.g.: consulting, testing, reports, site inspections etc.)
- A: Forensic accounting; economic damages determinations for lost profits in contract breaches and torts, personal injuries, etc.; fraud; business valuations; various services in the area of family law, standards of care
- Q: What is your hourly rate to consult with an attorney?
- A: $315
- Q: What is your hourly rate to review documents?
- A: $315 or less, depending on the nature of the work involved.
- Q: What is your hourly rate to provide deposition testimony?
- A: $315
- Q: What is your hourly rate to provide testimony at trial?
- A: $315
- Q: Please list any fees other than those stated above (E.g.: travel expenses, copy fees, etc.)
- A: Travel and other out-of-pocket expenses may be charged, depending on circumstances.
Will be furnished upon request.