- Business
Valuation – Determined
(1) the Fair Value of
corporate assets and un-booked income tax benefits subject to
a “Shareholders’ Separation Agreement” adopted by the second generation
owner’s of a closely held family businesses, (2) the Fair Market Value of a closely held
clothing distributorship as required in conjunction with gifting
and estate planning, (3) the Fair
Market Value of businesses destroyed by the wrongful acts
of others, (4) the effect of misrepresentations warranted as truthful
on the Fair Market Value of an acquired
business, and (5) evaluation of purchase price allocation based on Fair Value measurement.
-
Divorce
Valuation
– Determined the value of closely held businesses, defined benefit
retirement assets, and investment assets subject to divorce proceedings.
- Dissenter’s
Rights – Determined the Fair Value of dissenter’s ownership in
an oil and gas entit (see Duree Barton article puclished in the Colorado Lawyer (June 2006).
- Statistical
Quantification
– Statistically quantified the minimum amount of overpayment resulting
from a Medicaid provider’s submission of undocumented claims.
- Coal
Leases
– Quantified royalty and tax payments expected over the next 20
years to facilitate the settlement of a long-standing dispute.
- Operational
Analysis
– Documented the functional operation of inter-office telecommunication
systems and electronics impacted by copper and fiber optic cable
cuts, quantified restoration costs, and established the range
of “loss of use” damages.
- Corporate
Veil
– Evaluated corporate actions associated with 70 years of mining.
- Punitive
damage – Evaluated
accounting and financial reporting standards as a benchmark for
what constitutes punitive damages.
- Successor
Liability – Documented
defendant’s “continuation of business” in a new corporation and
the related “fraud on creditors.”
- Incremental
Profitability –
Evaluated the revenue - cost relationship of sales lost to a patent
infringer.
- Bankruptcy – Evaluated Reasonably
Equivalent Value of assets transferred in a pre-filing reorganization.
- Contract
Administration and Payment – Evaluated contractor’s invoice review process and payment history relating to thousands
of invoices submitted by a major subcontractor asserting millions
in unpaid and underpaid invoices.
- Personal
Injury – Quantified
and evaluated claimed wage, related lost business profits claims,
and evaluated structured settlement proposals.
- Breach
of Commitment to Borrow –
Evaluated claimed loss resulting from failure to close, including
loss of interest income and losses relating to warrants not issued
(valued by use of the Black Scholes Model).
- Determination of Reasonable Royalty – Evaluated and calculated infringement damages in accordance with actual or claimed licensee rights including the avoided cost of a viable "work-around" to establish a maximum royalty a willing buyer of the technology would be willing to pay.
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- Wrongful or Unjust Termination – Quantified
and evaluated claimed employment losses relating to statutory
and tort claims, including quantification of lost fringe benefits
and claimed diminution in stock option benefits.
- Fraud
and Asset Tracing
– Reconstructed accounting records demonstrating (1) Bank Customer’s
Knowledge of and Use of borrowed
funds that purportedly had not been received or were not due because
of the bank’s non-compliance with a related collateral agreement,
(2) Former Bank Employee’s Use
of Embezzled Funds for the benefit of his spouse, and (3)
Corporate Entity’s Transfer
of Assets without Adequate Provision for Its Creditors.
- Lost
Profits and/or Loss of Business Goodwill – Quantified damages relating to (1) Misappropriation of Trade Secrets
by former employees of a High-Tech Real Estate service provider,
and (2) Breach of Contract
by a licensee and Tortious
Interference with Business Relationship by a competitor to
a Wireless Communications marketing company.
- Securities
Fraud –
Evaluated (1) common stock
and warrant trading patterns and
values associated with a warrant holders’ assertion of fraud
when the warrants were redeemed and de-listed, (2) the value of non-monetary assets received by a public company in
exchange for a controlling interest in its common stock and its
related accounting in conjunction
with a warrant holder’s assertion that it was due a significant
quantity of “anti-dilution”
shares, and (3) loses resulting from a broker’s conversion
of a “steadied” portfolio to “high risk” securities.
- Accounting
Consulting – Evaluated
(1) gaming industry accounting
and profitability for use by the Colorado Gaming Commission, (2) entity profitability in advance of filing class action litigation,
and (3) adequacy of settlement
offer relating to 20-year’s of contested coal royalties.
- Confidential Information – Created admissible summaries of
voluminous complex plaintiff and defendant information that was
restricted to outside counsel and experts only.
- Securities
Analysis – Evaluated
plaintiffs’ trading history and demonstrated that claimed losses
largely resulted from trades subsequent to plaintiffs’ knowledge
of purported fraud.
- Pre-Litigation
Review – Evaluated
financial reporting for evidence of GAAP and GAAS inadequacies.
- GAAP, GAAS & SEC Reporting Requirements – Provided expert accounting and auditing analysis for the Securities and Exchange Commission.
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