Employability / Wage Earning Capacity (includes Rehabilitation / Vocational Training

ECONOMIC ANALYSIS (cont.)

Damages (cont.)

Susan P. Bleecker, CPA

180 S. Lake Ave, Ste 410 Pasadena, CA 91101 Tel: (626) 449-9151 Fax: (626) 449-6373 Email: bleeck@pacbell.net Degrees/Lic: MBA; CPA Specialties: Economic damages, lost profits, loss of earnings; closely held & professional businesses; individuals; breach of contract, negligence, bad faith; PI, WD, MM & employment; financial analysis of business & accounting records.

BTI Appraisal

Ben F. Tunnell III, Chairman Megan O’Rourke, President 425 E. Colorado St., Suite 640 Glendale, CA 91205 Tel: (213) 532-3800 Fax: (213) 532-3807 Email: ben@btiappraisal.com Email: megan@btiappraisal.com Website: www.btiappraisal.com Degrees/Lic: Cert General Appraisers in various states, ASA & MAI available. Specialties: BTI Appraisal offers litigation & appraisal experience, nationally & internationally, since 1974 in the areas of Real Estate, Machinery & Equipment, Personal Property, Business Valuation & Economic Analysis. We represent attorneys, insurance companies, governments, financial institutions & corporations for insurance claims, condemnations, IRS & SEC issues. The collective experience of our nationally regarded professionals can address projects of all sizes & locations.

James Christopoulos

Christopoulos Economics Consulting Group 555 Anton Blvd, Ste 150 Costa Mesa, CA 92626 Tel: (714) 442-8561 Fax: (714) 586-5940 Email: jim@econconsulting. com Website: www.econconsulting.com Degrees/Lic: MA, Economics; JD Specialties: Damages, present value loss, lost income/profits, lost earnings/wages, pension loss, present value medical care costs, lost earning capacity. Personal Injury, Wrongful Death, Medical Malpractice, Wrongful Termination, Business Losses, etc.

CMM, LLP

Contact: Robert Schreiber 5820 Canoga Ave, Ste 300 Woodland Hills, CA 91367 Tel: (818) 986-5070 Fax: (818) 986-5034 Email: rschreiber@cmmcpas.com Website: www.cmmcpas.com Degrees/Lic: CPA’s; CFE’s; MBA’s Specialties: Expert Witness; Forensic Accountants; Litigation Consultants; Fraud Investigations; Economic Damages; Business Valuations; Family Law and Tax

Deborah Dickson, CPA, CFE, CFF, MAFF

Smith Dickson, CPAs, LLP 18100 Von Karman Ave, Ste 420 Irvine, CA 92612 Tel: (949) 553-1020 Fax: (949) 553-0249 Email: debbie.dickson@smithdickson.com Website: www.smithdickson.com Degrees/Lic: CPA; CFE; CFF; MAFF Specialties: CPA 30+ years, testifying 20+ years, forensic accounting and litigation support. Forensic expert witness in Federal Courts and State Civil and Probate Courts. The professionals at Smith Dickson clearly, independently, and accurately analyze financial information, calculate damages, evaluate claims, prepare expert reports and render expert testimony. Thousands of hours of forensic accounting, deposition and trial experience. Damage calculations; lost profits; forensic accounting; expert testimony; intellectual property; fraud & embezzlement; real estate; trust & estate beneficiary disputes, tax controversy; employment issues; business dissolution.

Engel & Engel LLP

Certified Public Accountants Contact: Jason A. Engel 2029 Century Park E., Ste 1020 Los Angeles, CA 90067 Tel: (310) 277-2220 Fax: (310) 277-2212 Email: jasonengel@engelandengel.com Website: www.engelandengel.com Degrees/Lic: Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified Insolvency and Restructuring Advisor (CIRA), Certified Valuation Analyst (CVA), Master Analyst in Financial Forensics (MAFF) and Accredited in Business Valuation (ABV). Specialties: Engel & Engel, LLP is a Los Angeles CPA firm engaged in the practice of forensic accounting for over 25 years. Mr. Engel has served as an expert witness in over 500 forensic accounting cases including expert testimony in connection with a jury award of $2.3 billion. Mr. Engel has authored 20 research publications on the subjects of economic damages, fraudulent transfers, intellectual property, alter ego, business valuation, and employment damages. Mr. Engel has been engaged in the practice of forensic accounting and expert testimony for forty years including forensic experience at two of the Big 4 accounting firms. Mr. Engel has testified in federal courts, bankruptcy courts, state courts, and dispute resolutions and arbitration/mediation. He has also served as a court appointed accounting referee. Experience and expertise includes complex business litigation matters including economic damages, financial fraud investigation, alter ego, fraudulent transfers, business valuation, bankruptcy and insolvency, intellectual property, construction, construction defects, real estate, employment, business interruption, business operations, partnership and corporate dissolutions, and accounting malpractice.