Professional Bio

 

Educational History

Bachelor of Science, Accounting, Magna Cum Laude, West Virginia University - Institute of Technology, Montgomery, West Virginia.

 

Bachelor of Science, Computer Management / Data Processing, Magna Cum Laude, West Virginia University -Institute of Technology, Montgomery, West Virginia.

 

Master of Business Administration (MBA), Finance Concentration, West Virginia Graduate College, South Charleston, West Virginia.


Professional Licenses 

C.P.A., Certified Public Accountant, 1988, West Virginia.

C.V.A., Certified Valuation Analyst, 1997, issued by theNational Association of Certified Valuation Analysts.

A.B.V., Accredited in Business Valuation, issued by the American Institute of Certified Public Accountants.

C.F.F., Certified in Financial Forensics, issued by the American Institute of Certified Public Accountants.


Experience 

Formulation of economic analyses for use in West Virginia Circuit Courts in divorce cases, including marital estate valuation, pension valuations, valuations of closely-held businesses, valuations of stock and limited partnership interests, valuations of professional degrees and professional practices, as well as income capacity determinations of use in alimony and support calculations.

Formulation of economic loss analyses addressing damages in wrongful death, wrongful termination, personal injury, and

criminal fraud actions, as well as valuations of lost business profits.

 

Expert economic and accounting testimony in Federal Court and West Virginia Circuit Courts relative to lost income / earnings determinations, lost business profits, pension plan valuations, valuations of other employment-related fringe benefits, personal income tax issues, statutory interest computations, financial motives in insurance fraud litigation, investment performance and rate of return computations, and valuations of closely-held businesses and professional practices.

 

Court-appointed class action administration services, including noticing process oversight, database management, member registration, claims administration, settlement administrator and settlement fund administrator/custodian/trustee.

 

Court-appointed mediator regarding asset valuation and equitable distribution issues.

 

Valuations of closely-held businesses and professional practices for buy / sell, estate tax, gift tax, ESOP, and marital dissolution purposes, as well as for dissenting shareholder actions.

 

Engagement Manager in audits of both for-profit and not-for-profit entities, including Voluntary Health and Welfare Organizations, labor organizations, trade associations, Public Service Districts, as well as other entities funded primarily by state and federal grant monies.

 

Accounting services for retail, service, and manufacturing oriented establishments.

 

Computer hardware and software consulting for both for-profit and not-for-profit entities.

 

 

Professional Organizations

National Association of Certified Valuation Analysts, West Virginia State Chapter President.

American Institute of Certified Public Accountants

 

Continuing Education Seminars Instructed

West Virginia Public Accountants Association

Topic: Valuations of Closely-Held Businesses

West Virginia Chapter of the National Association of Certified Valuation Analysts

Topic: Business Valuation Research and Information Resources

 

West Virginia University College of Law and West Virginia State Bar’s Continuing Legal Education Committee

Topic: Valuation and Distribution of Pension Assets in Divorce Cases

 

West Virginia Public Accountants Association

Topic: Asset Valuation Issues - Standards & Requirements

 

West Virginia Public Accountants Association

Topic: Business Succession – Optimizing and Building Value

 

Kanawha County Family Court Continuing Legal Education Committee

Topic: Reading and Interpreting Complex Tax Returns

 

West Virginia University College of Law and West Virginia State

Bar’s Continuing Legal Education Committee

Topic: Income Measurement and Taxation Issues for Self- Employed Individual

 

Kanawha County Family Court Continuing Legal Education Committee

Topic: Tax Aspects of Divorce

 

 

Academic Instruction

University of Charleston, The Forensic Institute.

Instructor: Accredited Fraud Investigator (AFI) Program

 

University of Charleston, Graduate School of Business

Adjunct Professor: Executive Master of Forensic Accounting, 2008-present