APPRAISAL AND VALUATION (cont.)

Professional Practice

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.

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

Email: expert@wzwlh.com

Website: www.wzwlh.com

4 Park Place Irvine, CA 92614

Tel: (949) 219-9816, Fax: (949) 219-9095

Degrees/Licenses/Certifications: 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, 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 damages, 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 64

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.

See display ad page 22

Real Estate - General

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.

CBRE, Inc.

Bob Gutzman, MAI 400 S. Hope St, 25th Fl Los Angeles, CA 90071

Tel: (213) 613-3683

Fax: (213) 613-3005

Email: bob.gutzman@cbre.com

Website: www.cbre.com

Degrees/Licenses/Certifications:

Certified General Appraisal License; MAI

Specialties:

Full-service appraisal/consulting firm. Expert witness & litigation support for all property types. Appraisals also provided for estate planning, bankruptcies, eminent domain, market rent determinations & tax appeals.

APPRAISAL AND VALUATION (cont.)

Real Estate - General (cont.)

John G. Ellis, MAI, CRE, FRICS

Integra Realty Resources

Los Angeles

16030 Ventura Blvd, Ste 620

Encino, CA 91436

Tel: (818) 290-5444

Email: jellis@irr.com

Website: www.irr.com/losangeles

Degrees/Licenses/Certifications:

MAI, Member Appraisal Inst; CRE, Counselors of Real Estate, FRICS. BA, Bus Econ, UCLA; Cert Gen RE Appraiser (CA); RE Broker (CA).

Specialties:

40+ yrs of expert real property appraisal in Southern California. All major property types. Qualified expert witness in Superior & Federal Courts. Extensive experience in estate valuations; condemnation; analysis of potential value diminution; market rent disputes; comparative cash flow studies, & litigation support. Experienced arbitrator.

Previous Positions/Appointments: Past President of the So Cal Chapter of the Appraisal Inst. Appraisal Inst published author.

Marc Herman

See display ad below

Real Estate – Hospitality Properties

Ira Spilky & Associates

Ira Spilky, President

16130 Ventura Blvd, #512 Encino, CA 91436

Tel: (310) 558-3241 (Office)

Cell: (310) 200-6177

Fax: (888) 588-5933

Email: ira@iraspilky.com

Website: www.iraspilky.com

Degrees/Licenses/Certifications:

BS Business Administration; MA Industrial Psychology. CA Real Estate Brokers License.

Specialties:

Restaurant Expert Witness in Real Estate landlord-tenant disputes, lease contract litigation, damages, loss of income & future earnings, buy-sell agreements, premise liability, royalty disputes, Intellectual Property, franchiser and franchisee contracts, bankruptcy, family, estate & partnership liquidation cases. Restaurant Appraisal & Valuation in Partnership creation & dissolution/ buyouts, Buy-sell decisions, joint venture plants, growth/expansion alternatives, workouts, Lease/purchase decisions, market valuation support, hard & soft FF&E assets, business opportunity purchase, land & building - fee simple, sale leaseback, financing & refinancing, sale-merger acquisition & insurance purposes.

Consulting/Expert Witness Experience: Restaurant Appraisal & Valuation including Real Estate. Participated in many years of depositions, arbitration sessions collective bargaining and in trial. References, CV & Fee Schedule available upon request

Professional Societies:

California Assn of Realtors, National Assn of Realtors, California Restaurant Association, National Restaurant Assn, International Council of Restaurant Brokers, Assn of Commercial Real Estate Brokers, and International Council of Shopping Centers.

Stamps, Coins, Precious Metals, Currency

Barry S. Stuppler

Stuppler & Company

5855 Topanga Canyon Blvd, Ste 410 Woodland Hills, CA 91367

Tel: (818) 592-2800

Email: barry@stuppler.com

Website: www.mintstategold.com

Specialties:

Barry Stuppler is a 50+ year veteran in the rare coin & precious metals community & one of the nation’s most well-known & highly respected coin dealers.

Consulting/Expert Witness Experience: FBI; US Postal Inspector; L.A. District Attorney’s Office; Federal Trade Commission

Previous Positions/Appointments: Past President, ANA; American Numismatic Ass; Current President, CCBMA; CA Coin & Bullion Merchants Assn; Chairman, Gold & Silver PAC.

Membership in Professional Societies: Board Member, PNG; Professional Numismatist Guild; Board Member & Founder, ICTA; Industry Council for Tangible Assets.

Architecture

A & E Forensics

Steven Norris, AIA, GE, PE, HG, CEG, CASp, LEED

2121 Montiel Rd

San Marcos, CA 92069

Tel: (877) 839-7302

Email: steve@aeforensics.com

Website: aeforensics.com

Degrees/Licenses/Certifications:

• CA - Architect C30372, AIA

• CA - Civil Engineer

• CA - Geotechnical Engineer

• CA - Engineering Geologist

• CA - Hydrogeologist

• CA - Engineering/Building Contractor

• CA - Certified Access Specialist – ADA

• HI - Lic. Architect, OK – Prof. Eng.

• LEED Green Associate

Specialties:

• Architect, Engineer, Contractor: Standard of Care

• Retained over 200 times; Deposed over 100 times; Trial Testimony over 20 times

• Waterproofing, water intrusion, building envelope, zoning-setbacks, concrete performance, path of travel, structural analysis, earthquake-fire damage, plan analysis

• Landslides, retaining wall failure, settlement, flooding, grading, septic, expansive soils, mud flows, pavement distress, ground water evaluation, slope analysis

• Cost estimates, construction management, delay analysis, contracts

• Serving all California, Hawaii & Oklahoma

John Donley

Donley Construction Consultants

2524 Micheltorena St Los Angeles, CA 90039

Tel: (415) 456-9242

Email: john@donleycc.com

Website: www.donleycc.com

Degrees/Licenses/Certifications:

Masters in Science in Architecture, Cal Poly; Bachelors in Science, Michigan State University

Specialties:

General Contractor, Project Manager, Estimator, Scheduler, Delay disruption analysis, Defect & remediation analysis. Jobsite injuries, code compliance of buildings & projects. Arbitrator, mediator, DRB panelist.

Dean J. Vlahos, FAIA, NCARB, CCCA, LEEP AP

Dean J. Vlahos, FAIA & Associates

10125 Washington Blvd, Ste 200 Culver City, CA 90232

Tel: (310) 945-3477

Cell: (310) 804-5267

Email: DVlahos55@gmail.com

Website: www.deanjvlahosfaia-associates.com

Degrees/Licenses/Certifications:

Licensed Architect: California, Nevada, Hawaii, Florida, Alabama, Texas, Colorado, Utah. NCARB Certificate.

Specialties:

44+ years experience in Architecture and Construction. Professional Standard of Care. Construction defect investigation, building envelop, design & failure analysis. Commercial/Institutional/Industrial/Residential/ Justice/Healthcare/Educational.

Asset Search

Benchmark Investigations

Contact: Jim Zimmer, CPI 32158 Camino Capistrano, #A-415 San Juan Capistrano, CA 92675

Tel: (800) 248-7721

Fax: (949) 606-8439

Email: zimmerpi@pacbell.net

Website: www.BenchmarkInvestigations.net

Degrees/Licenses/Certifications: BS, Business Management; CA Private Investigator Lic PI 12651; Registered Process Server #PSC/2411

Specialties:

National agency. Professional investigations with emphasis upon accuracy, detail & expedience. Asset/financial searches; background investigation; DMV searches; domestic/marital cases; due diligence; mergers & acquisitions; process service; sexual harassment & discrimination investigations; surveillance/photog; witness location & statements. LA branch + correspondents nationwide. Multi-lingual agents. Fully insured. Jim Zimmer is a Past President of the National Council of Investigation & Security Services & the California Assn of Licensed Investigators. Jim is the 2011 recipient of the CALI Distinguished Achievement Award.

See display ad page 105

Najar Investigations

Mohammed Najar

23811 Washington Ave, Ste C110286

Murrieta, CA 92562

Tel: (855) 462-6300

Cell: (951) 834-6766

Email: info@najarinvestigations.com

Website: www.najarinvestigations.com

Specialties:

Najar Investigations is a full-service investigations firm licensed and insured in the State of California and Arizona. Our investigators are active or honorably retired law enforcement agents, with unimpeachable background and extensive investigative experience. All of our investigations are conducted confidentially, with integrity and professionalism.

Consulting/Expert Witness Experience:

Comprehensive asset investigations and searches; Location of defendants or witnesses; Cover manned and unmanned surveillance for personal injury or family law investigations; Due diligence, pre-litigation asset discovery, post-litigation recovery or assistance vetting a business opportunity or business partner; Digital forensics including physical equipment evidence retrieval and eDiscovery.

See ad outside back cover

Automotive Industry

Jack Cohen 2629 Townsgate Rd, Ste 100 Westlake Village, CA 91361

Tel: (747) 222-1550

Cell: (747) 222-1554

Fax: (747) 222-1551

Email: jack@coheninv.com

Specialties:

Court Qualified Automobile Expert Witness and Licensed Automobile Dealer. Plaintiff and defense; consulting with attorneys, dealers, consumers, insurance companies; industry standards; New and used auto transactions; Dealer fraud; Vehicle sales and leasing; Dealership practices; Auto warranty issues; Lender-dealer relationships; Appraisals; Finance documentation and analysis; Wholesale and Retail; Diminished value cases. Automobile and equipment rentals. 40 Years of experience in the Automobile Business.

AUTOMOTIVE INDUSTRY (cont.)

Lewis R. Linet Jr., Ph.D.

American Auto Seminars

19355 Sherman Way, #22 Reseda, CA 91335

Tel: (818) 772-6464

Fax: (818) 772-6464

Email: LewisLinet@gmail.com

Website: AmericanAutoSeminars.com

Degrees/Licenses/Certifications: Ph.D. - Economics, Business - Marketing, B.A. - Economics

Specialties:

Nationwide Expert Witness, Consultation and Case Strategy Services in Municipal, State And Federal Litigation involving Automobile Industry Standards & Practices specializing in New and Used Car Dealership Operation. Auto Industry Veteran since 1978. Expert Witness Services provided since 1995. Federal Trade Commission retained expert.

Consulting/Expert Witness Experience: Sales, Leasing, Financing, Service & Parts, Sales Training. Dealer Fraud, Lemon Law, Employment, Dealer Manufacturer Relations, Dealer-Lender Relations, Customer Relations, Standards of Care, Advertising, Warranty Issues, Parts Defects, Discrimination, Personal Injury, Repossession, Anti-Trust Issues, Diminished Value. Assists both Plaintiffs and Defendants.

Testimony Provided: Fraud, Unfair Business Practices, Single Document Rule, Document Disclosure“Stacking”,Spanish Contracts, Finance Reserve, “Payment-Packing”, “Purchase/ Lease Flip”, Rental Disclosure, Sales, Closing and Desk Procedures,“4-Squares”, California

AB 68, U.C.C. Warranties, Deferred Down Payments, Regulations M & Z, Wholesale Procedures, Reconditioning of Used Cars, Safety Inspections, “Standards of Care”,Title History, Discrimination, Wrongful Termination, Wrongful Death, Class Actions, Song-Beverly Lemon Law, Moss- Magnussen Act, Used Car Disclosures, Buyers Guide, Service & Parts Operations, Sales & Management Training.

Bankruptcy

Howard M. Ehrenberg Partner

Greenspoon Marder LLP

333 S. Grand Ave, Ste 3400 Los Angeles, CA 90071

Tel: (213) 626-2311

Fax: (213) 629-4520

Email: Howard.Ehrenberg@ gmlaw.com

Website: www.gmlaw.com

Degrees/Licenses/Certifications:

JD, CA State Bar, Chapter 7 Bankruptcy Panel of Trustees, Bankruptcy Mediation Panel of the US Bankruptcy Court of the Central District of California, Credentialed State Court Receiver

Specialties:

Chapter 7, Chapter 11, business bankruptcy, consumer bankruptcy, receiverships, financial distress advisory, managed liquidations, municipal debt adjustment, debtor/creditor disputes, bankruptcy mediation.

Consulting/Expert Witness Experience: With over 35 years of experience as a bankruptcy attorney and trustee, Howard is capable of opining about the full spectrum of issues related to Chapter 11 and Chapter 7 bankruptcy matters. He has served as both a testifying and non-testifying expert in cases involving such issues as defenses to avoidable transfers and fraudulent conveyances, community property interests, and the effects of material misrepresentations made by debtors. He held a certification in business bankruptcy law for more than 20 years and has been an appointed U.S. Chapter 7 Trustee since 1995.

Education: JD, University of Southern California (1986); BA, UC Berkeley (1983).

Previous Positions/Appointments: Business Bankruptcy Law Specialist, American Bankruptcy Board of Certification (1993-2015); Commissioner, City of Burbank (2002-2006); Executive Board, LACBA Commercial Law and Bankruptcy Section (2010-present).

Honors/Awards: Southern California Super Lawyers (2004-present); Best Lawyers, Bankruptcy (2017-present).

Publications: ABA Journal, Serving as an Expert Witness in a Foreign Tribunal (April 2021)

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.

Kathleen P. March, Esq

US Bankruptcy Judge (Ret.)

The Bankruptcy Law Firm PC 10524 W. Pico Blvd, Ste 212 Los Angeles, CA 90064

Tel: (310) 559-9224

Fax: (310) 559-9133

Email: kmarch@BKYLAWFIRM.com

Website: www.BKYLAWFIRM.com

Degrees/Licenses/Certifications: JD, Yale LS 1974; BA 1971

Specialties: US Bankruptcy Judge in L.A. 1988-2002 (Ret); since then, full-time practice of bankruptcy law. Avail as expert witness to testify in state ct, US District Ct, arbitrations on all bankruptcy issues incl: did bankruptcy lawyer commit malpractice; who owns assets/causes of action during/ after bankruptcy; did bankruptcy discharge debt being sued on, etc. Nationally cert by American Bd of Certification as both consumer & business bankruptcy law specialist & Cert Bankruptcy Specialist by CA State Bar. Former federal prosecutor, extensive experience in business litigation. Also available to consult on bankruptcy issues. Taught bankruptcy for various bar assns & CLE providers; published various articles/Lead author Rutter Group CA Bankruptcy Practice Guide.

CHEMISTRY / CHEMICALS

Chem Consulting, Inc.

Tom J.

Maricich,

PhD

Chemical Consultant; Prof of Chemistry (CSU Long Beach)

P.O. Box 2942

Seal Beach, CA 90740

Cell: (562) 209-4306

Email: tom@chemconsulting.com

Website: www.chemconsulting.com

Degrees/Licenses/Certifications: MS; PhD Organic Chemistry, Yale Univ

Specialties:

Chemical expert w/extensive court exp (fed, state). Properties / analyses of toxic, corrosive, flammable / explosive substances; cosmetics; solvents, gases, acids, bases, chlorine, bleach; chemical safety (MSDS). Effective review, evaluation & preparation of evidence for trial; excellent communication skills. Many cases, plaintiffs/defendants, major law firms. Consultant to Cal OSHA.

Commercial Laundry

Uniform Bright

Eddie Ferguson, Uniform Rental Expert

3410 La Sierra Ave, Suite F1114

Riverside, CA 92503

Tel: (951) 963-9575 (Office)

Email: Expert@UniformBright.com

Website: www.UniformBright.com

Specialties:

We provide expert witness & expert consultant services as it relates to the uniform rental & linen industry in breach of contract disputes, liquidated damages claims & fault determination. We perform feasibility studies, invoice auditing, diagnosis/troubleshooting, fabric testing, garment testing & arbitration in state or federal court appearances.

Our services are related to uniforms, hospital linens, mats, towels, etc., and the processes used by the industry to deliver, sort, wash, dry, fold, count, sort, sew, mend, grade, invoice, charge and distribute.

We work with hotels, restaurants, hospitals, healthcare industry, longterm care facilities, casinos, franchises, government agencies and any other business that has been sued by a uniform rental company.

Is your client in breach of contract or about to cancel uniform rental services? Is your client receiving poor quality and/or poor service? The sooner you call, the sooner we can help. Call us today for a free consultation.

COMPUTER / INFORMATION SCIENCES

Cell Phone Forensics

Burgess Consulting & Forensics

Steven G. Burgess

3421 Empresa Dr, Ste B

San Luis Obispo, CA 93401

Tel: (805) 349-7676

Tel: (866) 345-3345, (Toll Free)

Fax: (805) 349-7790

Email: steve@burgessforensics.com

Website: www.burgessforensics.com

Specialties:

Since 1984, Burgess has provided Data Recovery, Computer Forensics, Electronic Discovery, Expert Witness Services for thousands of clients on tens of thousands of computers, cell phones, mobile devices & digital media nationwide & worldwide. Procedures minimize time & billing while producing results patiently explained in lay terms to client or counsel, jury or judge.

Najar Investigations

Mohammed Najar 23811 Washington Ave, Ste C110286

Murrieta, CA 92562

Tel: (855) 462-6300

Cell: (951) 834-6766

Email: info@najarinvestigations.com

Website: www.najarinvestigations.com

Specialties:

Najar Investigations is a full-service investigations firm licensed and insured in the State of California and Arizona. Our investigators are active or honorably retired law enforcement agents, with unimpeachable background and extensive investigative experience. All of our investigations are conducted confidentially, with integrity and professionalism.

Consulting/Expert Witness Experience: Comprehensive asset investigations and searches; Location of defendants or witnesses; Cover manned and unmanned surveillance for personal injury or family law investigations; Due diligence, pre-litigation asset discovery, post-litigation recovery or assistance vetting a business opportunity or business partner; Digital forensics including physical equipment evidence retrieval and eDiscovery.

See ad outside back cover