APPRAISAL AND VALUATION (cont.)

General (cont.)

Hugh Sills, CPA, Inc.

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Business & Corporate

BTI Appraisal

Ben F. Tunnell III, Chairman 425 E. Colorado St, Suite 640 Glendale, CA 91205

Tel: (213) 532-3800

Fax: (213) 532-3807

Email: ben@btiappraisal.com

Website: www.btiappraisal.com

Additional contact:

Megan O’Rourke, President

Email: megan@btiappraisal.com

Degrees/Licenses/Certifications: 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 all of their appraisal needs including litigation support, gifting, estate taxes, insurance claims, condemnations, IRS & SEC issues. The collective experience of our nationally regarded professionals can address projects of all sizes & locations.

•Marital Dissolutions • Civil Disputes •Shareholder/Partner Disputes

contact Hugh Sills, CPA,CVA tel 310.773.2028 tel 949.556.0222 email hugh@sillscpa.com visit us at www.sillscpa.com

6080 Center Drive, Sixth Floor Los Angeles, CA 90045

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/Licenses/Certiications: CPA’s; CFE’s; MBA’s; ABV’s Specialties: Expert Witness; Forensic Accountants; Litigation Consultants; Fraud Investigations; Economic Damages; Business Valuations; Family Law.

Engel & Engel LLP

Certified Public Accountants

Contact: Jason A. Engel

350 S. Grand Avenue, Suite 3160 Los Angeles, CA 90071

Tel: (310) 277-2220

Fax: (310) 277-2212

Email: jasonengel@engelandengel.com

Website: www.engelandengel.com

Degrees/Licenses/Certifications:

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. 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.

APPRAISAL AND VALUATION (cont.)

Business & Corporate (cont.)

Higgins, Marcus & Lovett, Inc.

Contact: Mark C. Higgins ASA, 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/Licenses/Certifications:

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.

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Nolte Analytics, LLC

Brian Nolte, Founder

700 S. Flower St, Ste 1000 Los Angeles, CA 90017

Tel: (213) 315-2700 (Office)

Tel: (213) 315-2707 (Direct)

Email: bnolte@nolteanalytics.com

Website: NolteAnalytics.com

Degrees/Licenses/Certifications: Our Team includes experts with credentials from the most well-regarded organizations, including Certified Public Accountant (CPA), Accredited Senior Appraiser (ASA), Accredited in Business Valuation (ABV) and Certified Management Accountant (CMA).

Specialties:

Business and intangible asset appraisal, loss of business value, minority shareholder disputes, buy-sell agreements, commercial damages measurements, including, unjust enrichment, lost profits, disgorgement, breach of contract, business interruption, business interference, patent infringement, trademark infringement, copyright infringement, theft of trade secrets, reasonable royalties, employment claims, wrongful termination, wrongful death, personal injury, future lost earnings, loss of earnings capacity, loss of benefits, financial accounting, forensic accounting, royalty and compliance audits, fraud investigations.

Consulting/Expert Witness Experience:

Our Team includes experts with over 40 years’ experience. Our experience prevents false starts and avoidable errors, delivering more cost-effective results. Our Team includes experts with over 200 trial testimonies. We typically present our conclusions graphically, using a proprietary presentation system. As a result, we have an unequalled track record of judges and juries accepting our conclusion. See insert ad after page 24

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/Licenses/Certifications: PhDs, Economics; Ed.D; MBA; CPA; CFA; CPA/ABV

Specialties:

Economic losses, lost profits, contract damages, employment economics, wrongful termination, class action and mass tort analysis, valuation of earnings & benefits; wrongful injury and wrongful death, medical malpractice; financial valuation, investment analysis, “what if” analysis, statistical analysis & modeling, intellectual property, compensation issues, including executive compensation; entertainment industry; construction defects; sampling & surveys; database construction & analysis; family business; forensic accounting including lost profits and business valuation, and custom research.

Zivetz, Schwartz & Saltsman CPA’s

Contact: Lester J. Schwartz, CPA/CFF, Michael D. Saltsman, CPA, MBA 5990 Sepulveda Blvd, Ste 215 Sherman Oaks, CA 91411 Tel: (310) 826-1040

Fax: (310) 826-1065

Email: less@zss.com

Website: www.zsscpa.com

Degrees/Licenses/Certifications:

CPA’s & Appraisers

Specialties:

Accounting, malpractice, business interruption, business valuation & appraisal, commercial damages, contract disputes, economic analysis & damages, environmental cleanup cost, estate & trust accounting, forensic accounting, fraud, lost profits, marital dissolutions, partnership disputes, personal injury, royalties, shareholder disputes, tracing & wrongful termination.

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