Accounting, Economics, Securities, Brokerage

Accounting, Economics, Securities, and Brokerage Experts
CV Abstracts

Robert E. Addington, CPA; Accountant	Mr. Addington has 25 years experience as a CPA handling all aspects of personal and business accounting issues. His experience includes tax audits, bankruptcies, business valuations, business interruptions and lost sales profits, mergers and acquisitions, real estate and business financing, divorce settlements, restaurant accounting, and negotiations with the IRS. Bob is a Certified Valuation Analyst, issued by the National Association of Certified Valuation Analysts.

J. Nick Augustine, JD; Publicity, Marketing, and Public Relations Expert	Mr. Augustine's experience includes publicity; public relations; firm branding; media marketing; advertising; management systems; auditing; social networking; and consumer psychology. He has been a guest speaker, has hosted a national weekly radio program, and has hosted national conference calls on the topic of public relations and marketing.

James John Butler; Banking, Financial, and Real Estate Expert	Mr. Butler has almost 20 years experience as a Banking, Financial, and Real Estate Professional. His expertise and experience includes banking and financial operations, transactions, and fiduciary responsibilities; investor relations; pricing negotiations; profitability models; ROA and ROE projections; loan and mortgage reviews; credit analysis; training seminars; refinancing, restructuring, and amortization – strategy workouts; lending and mortgage transactions, including Asset-Based, Commercial Real Estate, Syndications, Mezzanine/Bridge, and C & I; credit investigations; loss mitigation; asset management; credit risk tolerance; loan servicing; default and distressed asset management; REO acquisitions and dispositions; cash flow analytics; profitability models; financial spread software; real estate asset management; dispensation of troubled assets and related loans; credit loan applications and renewals; loan covenant tracking; risk rating; credit reviews; LAN administration; collateral analysis; cash flow analysis; Inmatrix and Symbiant credit-risk management software; due diligence; economic loss; fraudulent activity; mail and wire fraud; and foreclosures. Jim’s Professional Activities include Chartered Risk Analyst; Chartered Financial Economist; and Chartered Financial Analyst, Level III. He is a Member of The Financial Management Association; The Atlas Economic Research Foundation; The John Smith Institute for Economic Development and Research; and is also on the Board of Directors for The University of Illinois at Chicago Alumni Association.

Steven R. Chapski, CPA, CFE, CSM Forensic Economist and Accountant	Mr. Chapski has nearly 20 years in accounting services, including tax services; bankruptcies; economics; financial statements; budgets; forecasts; audit reviews; tax returns (individual, partnership, corporate, and fiduciary); interactions with external auditors; reconcile accounts; business valuations; fraud; embezzlement; age discrimination; fee disputes; employee contracts; asset valuation/recovery; business interruptions; cash-flow projections; gift valuations; intangibles valuation; software audits; wrongful discharge; lost wage valuation; alimony/child support; divorce settlements; retail accounting; receivables analysis; asset valuation/recovery; inventory damages; trust administrations; royalties; and commissions. Steve is a Certified Personal Accountant, a Certified Fraud Examiner, and a Certified Software Manager. He is also a member of the Supplier Forum of International Franchise Association, and has experience as an Internal Revenue Service Special Agent and as a Pinkerton Investigative Services Investigator.

Alex L. Constable, MBA, ASA; Economist	Mr. Constable has over 15 years of economic and finance experience including economic damages calculations; wrongful death; personal injury assessments; wrongful termination; business interruptions; royalty rates; intellectual property claims; lost earnings capacity analyses; valuation and statistical analyses; and employment law cases. Alex is an Accredited Senior Appraiser (ASA) in business valuation as recognized by The International Board of Examiners of the American Society of Appraisers. His professional memberships include: The National Associate of Forensic Economics; The Licensing Executives Society; The American Academy of Economic and Financial Experts; and The American Society of Appraisers.

George W. Cyphers, LPC, CRC, CDMS Vocational and Life Care Planning Expert	Mr. Cyphers has nearly 30 years in rehabilitative services. His experience includes Life Care Planning; evaluation of economic loss; lost income; loss of earning; worklife expectancy; vocational testing, rehabilitation evaluation; work capacity evaluations including physical testing; transferable skills analysis; ergonomic modification; clinical guidance, training, case consultation; review and interpret medical and psychological data; develop and implement rehabilitation plans; managing difficult workers; counseling ethics; childhood development disorders. George is a member of the National Rehabilitation Association; National Rehabilitation Counselor Association; American Rehabilitation Counseling Association; and the International Association of Rehabilitation Professionals. He holds numerous certifications including Commission on Rehabilitation Counselor Certification: Certified Rehabilitation Counselor; the Commission of Certification of Disability Management Specialist: Certified Disability Management Specialist; and the Ohio Counselor, Social Worker, and Marriage and Family Therapist Board: Licensed Professional Counselor.

Kelly Joseph DeRango, PhD, MBA Economist	Mr. DeRango has more than 10 years experience in economics, including economic damages calculations and economic analysis, concentrating on wrongful death, personal injury, wrongful termination, and employment law cases. Kelly is a member of the American Economic Association, the Midwest Economics Association, the Western Economic Association, the National Association of Forensic Economists, and is a Referee for American Economic Review, Public Finance and Management and Empirical Economics. He has worked on numerous projects including: Jobs Education and Training funded by Joyce Foundation; Goodwill of Detroit; HOPE; and FAST TRACK. Kelly has written numerous journal articles and book chapters, and given presentations on a variety of economic topics.

Timothy S. Hefty, CPA, CFE, CFF, DABFA; Economist and Accountant	Mr. Hefty has over 20 years experience involving accounting, economics, and financial issues. Specific expertise includes fraudulent activity; economic damages; business valuations; professional malpractice; mergers and acquisitions; damage calculations; lost profit analysis; insurance claims; marital relations and dissolutions; identification of assets; asset tracing; estate and gift tax planning; succession planning; shareholder and partner disputes; asset diversion; spousal and/or child support; breach of contract; wrongful discharge; trademark infringement; and business interruption/impediment. Tim is a Certified Public Accountant (CPA); a Certified Fraud Examiner (CFE); a Diplomat of the American Board of Forensic Accounting (DABFA); and is Certified in Financial Forensics (CFF). He is a member of The American Institute of Certified Public Accountants; The Ohio Society of Certified Public Accountants; The American College of Forensic Examiners; The Association of Certified Fraud Examiners; and The National Association of Certified Valuation Analysts.

Thomas J. Hern Automotive Consultant	Mr. Hern has over 30 years experience in the automotive dealership business including automotive dealership sales, service, and operations; automotive dealership evaluations; relationships between dealers and manufacturers; dealership and vehicle valuations; dealership training; technology consulting; accounting systems; cost segregation studies; and benchmark reviews. Tom was a recipient of the 1997 Dow Searle Fellowship and a winner of the 1997 Faculty Excellence Award.

Ronald W. Inman Real Estate Appraiser	Mr. Inman has more than 20 years experience as a real estate appraiser. His experience includes real estate transactions; property devaluations; property inspections; and US Department of HUD compliance regulations. Ron is a Certified Residential Appraiser and a Licensed Real Estate Broker. He is a Designated Realtor for the Metropolitan Indianapolis Board of Realtors and is on the HUD Lender Selection Roster of Appraisers.

John M. Kamins; Finance/Securities/Disclosure Expert	Mr. Kamins has over 30 years experience as an attorney, with special expertise in finance, securities, disclosures, and fiduciary responsibilities. Additional expertise includes public and corporate finance; media/entertainment law; bond and note financing; cash deficit funding; structuring and underwriters’ counsel; public pension finance; securities offerings; private placements; SEC reporting; mergers and acquisitions; intellectual property; actuarial pension liabilities; financial condition analysis; federal trademark registration; entertainment contracts; disclosure responsibilities and fraud; trust indentures; municipal bonds; and securities law violations. John is a Fellow of the Michigan State Bar Foundation and a Member of the Advocates Guild, Michigan; The Supreme Court Historical Society; and The National Association of Bond Lawyers.

Daniel L. Maloy, CPA; Forensic Accountant	Mr. Maloy has more than 25 years experience as a CPA. His experience includes accounting and tax services including preparation of compiled and reviewed financial statements; controllership services; individual and small business tax returns; budgeting and forecasting; business valuations for business sales, buy-out agreements and divorces; present value calculation of future pension benefits in divorce cases; country club, school districts, and other non-profit accounting and tax matters; and management consultation regarding company accounting and operations. Dan is a member of the American Institute of Certified Public Accountants, and is certified by the Michigan Association of Certified Public Accountants. He has more than 1,000 hours of continuing education in areas of various accounting, tax, business valuation, ethics and other specialized areas of training.

Jeffrey P. Oaks; Insurance and Mortgage Expert	Mr. Oaks has almost 15 years experience involving all types of insurance and mortgage transactions. His expertise includes: life, health, disability, and long-term care insurance; mortgage transactions; fiduciary responsibilities; financial insurance products; licensed insurance counselor; suitability and policy language; settlement options and payments; misrepresentations (agent and insured); fraud (agent, insurer, and insured); annuities; Medicare services and supplements; funeral trusts; prescription drug coverage; Home Equity Conversion Mortgages (HECM); and credit and debt counseling. Jeff’s Professional Activities include teaching over 500 public and private education workshops on the Annual Medicare Guide, Budget and Credit Repair, Long Term Care, Living Wills, and Home Equity Conversion Mortgages. He has also donated and volunteered hundreds of hours to assist low income citizens; testified in Lansing, MI in senate committee hearings; and has been recognized on a national level for service to the retired public.

Peter J. Pfeffer; Forensic Securities/ Brokerage Expert	Mr. Pfeffer has over 40 years of experience including trading stocks, bonds, options, mutual funds, currencies, commodities, annuities, futures, and derivatives/swaps; training and supervision of stock and futures brokers; order execution/clearing; implementing compliance and control systems; mergers, divestitures, and acquisitions; underwriting and private placements; corporate finance; mediation services; damage calculations; compliance and control systems/procedures; international arbitration/tribunal hearings; investment and trading disputes, including fraud; and financial analysis and business valuations. Peter's past and present Associations/Registrations/Licenses include: The NYSE/NASD; The Chicago Board of Trade; The National Futures Association; and S-3 (Commodity Futures), S-7 (General Securities), S-8 (Sales Supervision), S-8BM (NYSE Branch Office Manager), S-24 (Securities Principal), S-52 (Municipal), and S63 (State Blue Sky).