Wrongful Termination

ECONOMIC ANALYSIS (cont.)

Executive Compensation (cont.)

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.

Fraud Investigation

B. Riley Advisory Services

Contact: Michael Spindler, CPA, CFE, CFF, ABV, CAMS 555 W. 5th St, Ste 3725 Los Angeles, CA 90013 Tel: (213) 409-6230 Email: mspindler@brileyfin.com Specialties: Michael Spindler, CPA, Certified Fraud Examiner (CFE), Certified in Financial Forensics (CFF), Accredited in Business Valuation (ABV), Certified Anti-Money Laundering Specialist brings approximately 40 years experience to complex disputes, forensic accounting & business fraud investigations across a wide range of industries. He has provided expert testimony in dozens of bench trials, jury trials & arbitration proceedings. He has testified regarding a variety of matters, including lost profits, funds tracing, embezzlements, alter ego, solvency, business valuations, punitive damages, media and entertainment & real estate litigation. He has conducted numerous high-profile forensic accounting investigations of financial statement fraud & other matters & has presented his findings to special committees & various govt agencies on behalf of clients. He is a former Pres of the LA chapter of the California Soc of CPA’s and of the Association of Certified Fraud Examiners.

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.

ECONOMIC ANALYSIS (cont.)

Fraud Investigation (cont.)

White, Zuckerman, Warsavsky, Luna & Hunt, LLP

Contact: Barbara Luna, John Luna, Dean Atkinson, Venita McMorris & David Turner 15490 Ventura Blvd, Ste 300 Sherman Oaks, CA 91403 Tel: (818) 981-4226 Fax: (818) 981-4278 4 Park Place Irvine, CA 92614 Tel: (949) 219-9816 Fax: (949) 219-9095 Email: expert@wzwlh.com Website: www.wzwlh.com Degrees/Lic: PhD’s; MBA’s; JD’s; CPA’s; Acc Sr Apprsrs; CVA’s; ABV’s; Cert Frd Examiners; CFF’s Specialties: Expert witness testimony for complex litigation involving damage analyses of lost profits, reasonable royalties, lost earnings, & lost value of business, forensic accounting, fraud investigation & investigative analysis of liability. Excellent communicators with extensive testimony exp. Prior Big Four accountants. Specialties include accounting, breach of contract, breach of fiduciary duty, business interruption, business dissolution, class actions, construction defects, delays & cost overruns, elder abuse, false advertising, family law, fraud, insurance bad faith, intellectual property including trademark, patent & copyright infringement, & trade secrets, lemon law, lender liability, misrepresentations, partnership disputes, personal injury, product liability, professional malpractice, punitive damages, real estate, securities, tracing, trusts & estates, unfair competition, valuation of businesses, wage & hour claims, white collar crime, & wrongful termination. See display ad page 59.

Zivetz, Schwartz & Saltsman CPA’s

Contact: Lester J. Schwartz, CPA/CFF, Michael D. Saltsman, CPA, MBA 5990 Sepulveda Blvd, Ste 650 Sherman Oaks, CA 91411 Tel: (310) 826-1040 Fax: (310) 826-1065 Email: less@zss.com Website: www.zsscpa.com Degrees/Lic: CPA’s & Appraisers Specialties: Accounting, malpractice, business interruption, business valuation & appraisal, commercial damages, contract disputes, economic analysis & damages, environmental clean-up cost, estate & trust accounting, forensic accounting, fraud, lost profits, marital dissolutions, partnership disputes, personal injury, royalties, shareholder disputes, tracing & wrongful termination. See display ad page 20.

Labor

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.

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.

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.