MBA, CPA, CVA, CFE
Curriculum Vitae

Professional Designations: Education:
CPA Certified Public Accountant MBA Washington State Univ.
CVA Certified Valuation Analyst BS California State Univ.
CFE Certified Fraud Examiner Hayward Appointments:
Commercial Arbitrator American Arbitration Association
Economic Consultant A.M Best & Co.

Relevant Experience:
Insurance Claims:
I have investigated and evaluated the types of insurance claims listed below for more than 25 years. While the majority of my work has been when retained by the insurance company, approximately 30% of the time, I have represented the insured. I have substantial experience as an expert witness in insurance appraisal hearings and in cases adjudicated in court. I have also served as an appraiser and an umpire in such appraisal hearings. As a direct result of my experience, I am recommended as an Economic Consultant by A. M. Best & Co. to its member companies. To date, I have been retained in over 2,500 insured claims.
Business Interruption Claims Fidelity Bond Losses (Embezzlement & Theft) Arson (Financial Motive)
Extra Expense Claims Jewelers Block Losses
Rent Loss Claims Subrogation Claims
Personal Property Claims Surety Bond Losses

Commercial Claims/Litigation:

I am routinely retained in commercial lawsuits to assist in the development of the theory of damages or to review those asserted by others. As a direct result of my experience I am now an Arbitrator for the Commercial Panel of the American Arbitration Association. I have experience in the following types of commercial litigation.

Economic Loss Claims Inverse Condemnation
Construction Claims Product Liability Claims
(Pricing & Presentation) Personal Injury impact upon a Business

Criminal Cases:

I have been retained to perform financial records investigations to determine if embezzlement has occurred and to document same for criminal prosecution. I have also been retained to review the opinion of others who have investigated such situations to determine if there was in fact a reasonable basis for their opinion.

Business Valuator:
Over 20 years experience in the valuation of closely held business for purposes of:

Marital Dissolution ESOP (Employee Stock Ownership Plans)
Buy Sell Agreements Stockholder/ Partnership Disputes
Estate & Gift Tax Planning Sales / Purchase Price Determination

Certified Public Accountant:

My experience as a CPA encompasses over 30 years. It involves financial auditing, financial statement preparation, tax consulting and preparation, management consulting, systems analyst. I have had the over fiscal and production responsibilities for a local CPA firm for over 24 years.

Professor/Lecturer:
Currently an Adjunct Professor of Accounting at the University of Washington & Assistant Professor of Accounting at Central Washington State University and the University of Puget Sound. I taught a wide spectrum of business classes, including finance, advanced management, taxation and accounting theory classes.

Professional Organizations:
American Institute of CPAs
National Assoc. of Certified Fraud Examiners
Washington Society of CPAs
National Assoc. of Certified Valuation Analysts
Association of General Contractors
International Assoc. of Arson Investigators
Blue Goose Seattle Pond

FEE SCHEDULE

Expert Designation Fee-(Amount charged to use expert's name, applied to case): N/A
Retainer Policy-(Usually applied toward the last invoice): $2000.00
Non-Testimonial-(Consulting/Analysis): $175.00/HR
Testimonial-(Deposition and in Court): $200.00/HR
Travel Policy(Rates): $175/HR
Misc. (Expenses and other Costs): 1)Air 2)Lodging 3)Auto/taxi 4)Parking 5)Telephone/fax 6)Meals(out of town) 7) other (misc.)