ERISA; Employee Benefits & Pensions

ECONOMIC ANALYSIS (cont.)

Damages (cont.)

Fulcrum Inquiry LLP

Contact: David Nolte/Renee Howdeshell 707 Wilshire Blvd, Ste 2050 Los Angeles, CA 90017 Tel: (213) 787-4100 Fax: (213) 891-1300 Email: dnolte@fulcrum.com Email: rhowdeshell@fulcrum.com Website: www.fulcrum.com Degrees/Lic: CPA’s, CFA’s, ASA’s PhD’s & MBA’s in Accounting, Finance, Economics & related subjects Specialties: Our professionals are experienced CPA’s, MBA’s, ASA’s, CFA’s, affiliated professors & industry specialists. Our analysis & research combined with unique presentation techniques have resulted in an unequaled record of successful court cases & client recoveries. Our expertise encompasses damages analysis, lost profit studies, business & intangible asset valuation, fraud investigations, statistics, forensic economic analysis, royalty audits, strategic & market assessments, competitive surveys, injury & employment damages, intellectual property disputes & a wide range of other financial advisory services. See ad insert after page 56.

Haynie & Company CPAs

Litigation Support Contact: Steven Gabrielson, CPA, CVA 4910 Campus Dr Newport Beach, CA 92660-2119 Tel: (949) 724-1880 Fax: (949) 724-1889 Email: sgabrielson@hayniecpa.com Website: www.hayniecpa.com Degrees/Lic: CPAs; CVAs Specialties: Consulting & expert witness testimony in a variety of practice areas: Commercial damages; ownership disputes; economic analysis; business valuation; lost profits analysis; fraud/forensic investigations; taxation; personal injury; wrongful term; professional liability; expert cross examination.

Higgins, Marcus & Lovett, Inc.

Contact: Mark C. Higgins ASA, President 800 S. Figueroa St, Ste 710 Los Angeles, CA 90017 Tel: (213) 617-7775 Fax: (213) 617-8372 Email: mhiggins@hmlinc.com Website: www.hmlinc.com Degrees/Lic: MBA’s; ASA’s; CFA’s Specialties: Valuation of closely-held businesses; loss of business goodwill; damage calculations; valuation of intangibles; extensive expert witness experience. See display ad page 27.

Micronomics

Roy Weinstein, Managing Director Robert Mills, Director Nels Pearsall, Director Kenneth E. Romig, Director Chris Harris, Principal Megan Fasules, Principal Peter Quies, Principal Ryan Smart, Principal 777 South Figueroa Street, Ste 4600 Los Angeles, CA 90017 Tel: (213) 629-2655 Fax: (213) 688-8899 Email: rweinstein@micronomics.com Website: www.micronomics.com Specialties: Patent damages and intellectual property; employment litigation; insurance litigation; sports & entertainment; economic impact studies; surveys and statistical analyses; financial markets & event studies.

Thomas M. Neches, CPA

Thomas Neches & Company LLP 633 W. 5th St, Ste 2800 Los Angeles, CA 90071 Tel: (213) 624-8150 Fax: (213) 223-2304 Email: tmn@thomasneches.com Website: www.thomasneches.com Degrees/Lic: BA, Mathematics, UC San Diego; MS, Operation Research, UCLA; CPA/ ABV, CVA, CFE, CFF Specialties: Expert testimony on lost profits, lost earnings, business valuation, forensic accounting, reasonable royalty, computer database analysis, & related issues. Testified before juries on behalf of plaintiffs & defendants in antitrust, breach of contract, fraud, intellectual property, lender liability, wrongful death & wrongful termination cases. Representative industries: banking, entertainment, insurance, manufacturing, retail, securities & wholesale. Published author; former Big 4 partner; Former Prof at Loyola Law School.

Phillips, Fractor & Co, LLC

Contact: G. Michael Phillips, PhD 3452 E. Foothill Blvd., Ste 220 Pasadena, CA 91107 Tel: (626) 744-3540 Email: contactpfc@rule26.com Website: www.phillipsfractor.com Degrees/Lic: PhD’s, Economics; Ed.D; MBA; CPA; CFA; CPA/ABV Specialties: Lost Profits & economic losses, employment economics; finance & investments; wrongful termination; wrongful injury; wrongful death; medical malpractice; employment mitigation analysis; statistical analysis; discrimination claims; class action analysis; compensation issues, incl executive compensation; prevailing wage studies; family business; valuation of earnings & benefits; entertainment; custom research; forecasting; construction defects; sampling; database analysis; data entry & database construction; business valuation; forensic accounting.