Business valuation & forensic accountingCPA, CVA, CMA, CFDAappraisals of manufacturing, retail, construction, professional practices; economic damages calculations; fraud detection; expert testimony

None

CPA, CVA, CM&A, CFD

HIGHLIGHTS

Certified Public Accountant, 1983
Certified Valuation Analyst, first in Texas to earn the designation, 1994
Certified in Mergers and Acquisitions, Alliance of Merger and Acquisition Advisors, 2001
Certified Fraud Deterrence Analyst, 2004
Member, National Association of Certified Valuation Analysts (NACVA) Executive Board, 1994 - 1997
Appointed to the Government Valuation Analyst Board by the Executive Advisory Board, 1997 - Present
Chairman, IRS Certification for Business Valuations, which supervises the accreditation and continuing education of government officials (IRS) in the business valuation field, 1999 - 2001
Chairman, CPA's Litigation Support Committee, Houston Chapter, 1997 - 1999
President, NACVA State Chapter, 1996 - Present
Member, Exam & Grading Committee, NACVA, 1998 - Present; Chairman, 1998 - 2000
Outstanding Member Award, NACVA, 1995
Outgoing Executive Advisory Board Member, NACVA, 1997
Member, Certification Exam Grading Team, NACVA, 1995 - Present
BS, University of Houston, 1979
Business Valuation, 250+ companies, 1985 - Present

AREAS OF SPECIAL COMPETENCE

Determination of value and economic damages and advice to litigants and legal counsel involving issues such as:

wrongful termination
business interruption
breach of contract
patents, trademarks
covenant not to compete
estate and gift tax valuations
family limited partnership valuations
buy-sell and merger and acquisitions
divorce property division

Engagements have involved:

construction
manufacturing
medical practices
accounting practices
financial institutions
retail businesses

Other areas include damage calculation for lost earnings, lost profits, pension valuation tax research, planning and preparation, corporate reorganizations, computerized modeling and analysis, economic, financial, operational and management consulting for small to medium-sized businesses and litigation support services.

AREAS OF LITIGATION / EXPERT WITNESS EXPERIENCE (PARTIAL LIST)

Lender Liability
Business interruption for retail establishments resulting from fire damage
Loss of business value in contract dispute
Lost profits resulting from software theft
Business interruption for professional practice resulting from tropical storms
Damage calculations in a DMSO contract dispute
Lost profits in dispute over proprietary software contract dispute / trade secrets
Lost profits from eminent domain
Lost profits in cancellation of lease contract
Value of businesses for divorces
Value of business for dissenting shareholder disputes
Damage calculation for dispute in sale of company
Damage calculation for wrongful termination
Tracing of assets
Lost wages resulting from personal injury
Tax evasion, kiting, lapping, fraudulent loans, mail fraud

Have testified in:
Bankruptcy Court
Texas State District Courts
Texas County Courts

Complete CV, with extensive teaching and publishing, available upon request.

Business Valuations Appraisals Forensic Accounting Business Interruption Breach Of Contract Estate Valuations Gift Tax Valuations Family Limited Partnership Valuations Buy Sell Acquisitions Merger Acquisitions Divorce Property Division Lender Liability Business Interruption Loss Of Business Value Lost Profits Damage Calculations Asset Tracing Lost Wages Tax Evasion Kiting Lapping Fraudulent Loans Mail Fraud Covenant Not To Compete

appraisals, asset tracing, breach of contract, business interruption, business valuations, buy-sell acquisitions, covenant not to compete, damage calculations, divorce property division, estate valuations, family limited partnership valuations, forensic accounting, fraudulent loans, gift tax valuations, kiting, lapping, lender liability, loss of business value, lost profits, lost wages, mail fraud, merger acquisitions, tax evasion