Forensic & Valuation Services Conference

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Description

A Live Stream version of this event is available here.

Today’s forensic accountant must possess a broad spectrum of traits and skills, and with the rapid growth of the field, keeping those skills up-to-date has never been more important. That’s why TSCPA offers the annual Forensic and Valuation Services Conference. 

Learn from industry experts and network with your peers at this year’s three-day event while getting updates on the latest issues affecting the profession. Attending the 2019 TSCPA Forensic and Valuation Services Conference will provide you with the practical know-how to feel confident in the range of investigative, analytical and communications skills and practices necessary to be successful in this exciting field.

Credits

Number of Credits Type of Credits
17.50 Accounting
1.00 Economics
1.50 Taxes
16.67 CLE

Prices

Member (Early Bird)
$525.00
Non-Member (Early Bird)
$625.00
Member
$575.00
Non-Member
$675.00
Your Price: $625.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations. Early Bird rates will be applied to all registrations made prior to October 8, 2019.

Members log in and save $100.00 on this event. Not a member? join today.

October 21, 2019

1:00pm - 2:40pm (Central Time)
$0.00

The way people choose to communicate and the tools that facilitate that communication is evolving rapidly.  Using open source intelligence (OSINT,) the attendees will be shown how to go past surface, internet searches and take a deep dive into the web using advanced online search techniques.  We will also discuss how to examine and properly collect the information that is found during the investigation.  

This will include knowing how to understand metadata which is often found with any user-created file to include photographs, documents, and websites.  Just as important as locating the information, this talk will discuss how investigators can protect themselves (and their families) during online investigations.  

In the end, the attendees will walk away with a wide range of web-based information sources and tools needed to find and examine user-created data and conduct a complete, online investigation.

2:50pm - 3:40pm (Central Time)
$0.00
3:45pm - 4:35pm (Central Time)
$0.00

Learn the history of the important personal goodwill Tennessee divorce cases and how to deal with the allocation between enterprise and personal.

4:40pm - 5:30pm (Central Time)
$0.00
5:35pm - 6:25pm (Central Time)
$0.00

This session is designed to offer for your consideration a better understanding of the mediative approach to conflict resolution, as well as its efficacy as a key tool in handling, guiding, and advising your clients and others regarding complex financial situations.  This course is provided for educational purposes only and in no way is intended to be legal advice.

October 22, 2019

8:00am - 8:50am (Central Time)
$0.00

The presentation will discuss elements of "reasonableness" and their application to lost profit damage measurement. Evaluate your own lost profits and the lost profits of others using "reasonableness." Reporting on "reasonableness" using a Review (critique) and/or Rebuttal.

8:55am - 9:45am (Central Time)
$0.00

The presentation will discuss elements of "reasonableness" and their application to lost profit damage measurement. Evaluate your own lost profits and the lost profits of others using "reasonableness." Reporting on "reasonableness" using a Review (critique) and/or Rebuttal.

Select One and Only One
9:55am - 11:10am (Central Time)
$0.00
9:55am - 11:10am (Central Time)
$0.00

We will examine legal and professional requirements for providing an expert opinion on damages.  Both federal and state court rules of evidence will be discussed together with important case precedents. Actual case examples will be used to illustrate how counsel can utilize an expert's specific industry, real life experience, and specialized training to obtain greater latitude from the trier of fact when considering logical inferences and assumptions made from evidence considered.

Select One and Only One
11:15am - 12:05pm (Central Time)
$0.00

Introduction to how documents can be fraudulently manufactured and accepted as legal evidence and/or proof of a transaction. 

This session will cover how fraudulent documents are created, what to look for in cases of suspected fraud, and how to prevent a fraudulent attempt. Numerous cases studies will be presented to help illustrate the discussion. 

Session Objectives Include: 

  • To understand how fraudulent documents are created
  • To know what to look for to discover fraudulent documents
  • To understand how to help prevent the creation of a fraudulent document
11:15am - 12:05pm (Central Time)
$0.00

An in-depth analysis of the 2019 Tennessee Appellate divorce cases, Lucchesi and Tarver, wherein Rob was the forensic expert witness. Lucchesi includes valuing a business at date of marriage 20 years in the past, whether or not to use a Calculation Engagement report at trial, finding $950,000 of undisclosed marital assets and how to value real estate with no appraisal and no value from the opposing party. Tarver includes proving ownership of real property as marital and not separate and the husband's true income for support purposes complicated by a complicate company owner (his father). Discussion includes difficult testimony survival techniques.

Select One and Only One
12:55pm - 1:45pm (Central Time)
$0.00

Introduction to how documents can be fraudulently manufactured and accepted as legal evidence and/or proof of a transaction. 

This session will cover how fraudulent documents are created, what to look for in cases of suspected fraud, and how to prevent a fraudulent attempt. Numerous cases studies will be presented to help illustrate the discussion. 

Session Objectives Include: 

  • To understand how fraudulent documents are created
  • To know what to look for to discover fraudulent documents
  • To understand how to help prevent the creation of a fraudulent document
12:55pm - 1:45pm (Central Time)
$0.00

This session will provide an overview of the new Cost of Capital Professional platform for developing discount rates in business valuation assignments. The discussion will include an overview of cost of capital fundamentals with a focus on where professional judgment is required. Both CAPM and the Build-up Model will be discussed, as well as the weighted average cost of capital and the use of betas and industry risk premia.

1:50pm - 2:40pm (Central Time)
$0.00

This session will provide an overview of emerging issues and trends in the legal, regulated cannabis and hemp industries. The challenges of IRS Code Section 280E on tax planning and compliance will be covered, in addition to the nuances that must be considered in business and IP appraisal engagements. Professional ethics considerations will be addressed. Landmark case law will also be outlined.

2:50pm - 3:40pm (Central Time)
$0.00

Just when you thought it was safe to go in the water...The determination of reasonable compensation can be...make that is...the single most important decision that a valuation analyst makes in an engagement. Then why do we spend so little time using appropriate resources and analyzing the owner's duties, and too much time playing horseshoes just to "get it close." In this informative session, we will take a deep dive into the right way to determine reasonable compensation and the mistakes you may be making without knowing it.

3:45pm - 4:35pm (Central Time)
$0.00

Cost of Capital – 1, 2, 3

There are now three major sources for empirical cost of capital data:

  • Duff & Phelps Cost of Capital Pro
  • BVR Cost of Capital Navigator
  • Damodaran

In this session, participants will learn the about each of these three sources and their respective strengths and weaknesses.

October 23, 2019

8:00am - 9:15am (Central Time)
$0.00

He who lives by the crystal ball will one day eat shattered glass…or so the saying goes. There was much discussion immediately after the enactment of the Tax Cuts and Jobs Act as to its forthcoming impact. Now that we’re a few years into the “post-apocalyptic” era, it’s time to find out if we wise beyond our years or wet behind the ears. This informative discussion will look at how things have changed as a result of the TCJA…that is, if they have changed. We will specifically explore family law, taxation and valuation impact.

9:20am - 10:35am (Central Time)
$0.00

Should Kress be immediately considered as support for tax-affecting earnings of a pass-through entity? Chris Mercer tackles that question by taking a deep dive into the case including viewpoints from the participating experts, presenting the views of other commentators, and discussing the appeal by the IRS and its withdrawal.
 
Learning Objectives:

  • Understand the key issues of Kress and their importance to your practice
  • Review of arguments regarding tax-affecting vs. not tax-affecting
  • Have knowledge of the range of opinions re Kress
  • Understand how Kress impacts valuation of pass-through entities
10:40am - 11:55am (Central Time)
$0.00

VS100 (SSVS), ¶ 11, Professional Competence, states that analysts should “use professional judgment in developing the estimate of value.”   Many analysts use professional judgement as a defense in justifying positions taken in a litigation regardless of whether their “judgment” is reasonable or not.  However, SSVS also requires that analysts “consider and apply appropriate valuation approaches and methods” in addition to exercising judgment – and this provision in SSVS is often overlooked.  This seminar will present a discussion of this issue and will be illustrated with actual litigation case studies.

12:45pm - 1:35pm (Central Time)
$0.00

This session will provide an update on the latest economic and business trends.

Options
$0.00
$50.00

In order to select CLE credits, please login to your account or register with your applicable BPR number.

Speakers

Steven M. Beltz, DFCP, CFE

Steve works for the National Insurance Crime Bureau, where he provides criminal investigative support for insurance SIU and law enforcement, covering Washington and Oregon. He is directly responsible for initiating and conducting investigations which result in the dismantlement of organized groups/rings and arrests of those involved in insurance fraud.

In the past, Steve has been in law enforcement directly or in support operations for over 30 years. His past assignments include computer and audio/video forensic work and data analysis for the Department of State and Department of Defense. Steve also served as Assistant Director of the federal, Recovery Operation Center in Washington DC performing “big data” analysis in support of fraud investigations against the federal government.

Before that, Steve had been employed by the Washington State Patrol where he spent most of his career as a detective specializing in major crime scene investigations, computer forensics and criminal intelligence.

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Robert Vance, CPA, ABV, CFF, CVA, CFP

Robert Vance is a forensic CPA and forensic economist concentrating his practice on business valuation, divorce litigation support, commercial lost profits and personal injury economic damage calculations, forensic investigations and expert witness testimony. Robert is the principal of Forensic & Valuation Services, PLC in Memphis, Tennessee.

Robert received a BS in Accounting from the University of Tennessee in 1985 and has earned the credentials of Certified Public Accountant (CPA), Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF), Certified Valuation Analyst (CVA) and Certified Financial Planner (CFP). Robert has been appointed as a Special Master 5 times and qualified as an expert and testified in 138 trials and hearings, 25 before a jury, in 52 different courts.

Robert is a member of the American Institute of CPAs (AICPA), National Association of Certified Valuators and Analysts (NACVA) and National Association of Forensic Economics (NAFE), is a Past-President of the Memphis Chapter of the Tennessee Society of CPAs (TSCPA) and is the chairman of the Forensic & Valuation Services Task Force of the TSCPA. He has served as an officer on several non-profit Boards including the Boys and Girls Clubs of Greater Memphis and The Phoenix Club of Memphis. He is a frequent speaker both locally and nationally, presenting over 100 times, and has authored numerous local and national articles and book chapters.

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Carol B. Berz, LCSW, JD

Focusing on solution-based, collaborative problem-solving, in both the public and private sectors, Carol Berz has been a Tennessee Supreme Court Rule 31 Listed General Civil and Family mediator and trainer for over than 25 years.

Dr. Berz is the owner and Chief Executive Officer of Private Dispute Resolution Services, LLC, a mediation services and training organization headquartered in Chattanooga, Tennessee. She also serves as a Councilwoman for the City of Chattanooga, where she currently chairs the Budget and Finance Committee and is the co-founder of the City's Family Justice Center.

Through public/private partnerships, Dr. Berz has overseen the renaissance of commerce, economic development and connectivity in a diverse business environment that includes health care, construction, government, employment and finance.

Dr. Berz does extensive practice and teaching in both the public and private sector in the areas of mediation, law and ethics, and employment and labor/management issues relative to the costs of corporate conflict. She also is recognized as an authority in Family Mediation, with expertise in the special circumstance of domestic and workplace violence.

Formerly the Director of Forensic Services for Joseph W. Johnson Mental Health Center, and subsequently its Executive Director, Dr. Berz also has served as a visiting professor at the University of Tennessee, Chattanooga, teaching social policy, law and ethics. She is a Board Certified Diplomat in Clinical Social Work, with extensive post-doctoral training in mediation, law and conflict management system design.

Dr. Berz served as the Chair of the Curriculum and Continuing Education Committee of the Mediation Association of Tennessee before becoming its President. She also chaired the Mediation component of the Hamilton County Courts’ Pilot Project relative to Tennessee’s Parenting Plan law. She spent eleven years as a commissioner with the Chattanooga Human Rights/Human Relations Commission, dealing with employment and civil rights matters, becoming the first Chairwoman of that body.

Dr. Berz holds a PhD in Social Policy from the University of Tennessee, a JD from the Nashville School of Law, a MA in Administration from the University of Tennessee, and a BA in Human Services Management from the University of Tennessee, with additional studies at Emory University, Bryn Mawr College, and Harvard University. In addition, she is an IFTA certified Personal Trainer, an AEA advanced trainer, and a YMCA certified instructor and trainer in aquatic sports training.

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Dermot O'Neill, CPA, ABV, CVA, MAFF, ABAR

P. Dermot O’Neill is a CPA with over 40 years of public accounting experience. Dermot’s practice concentrates in the areas of forensic accounting, litigation support, business valuation, transaction consulting, financial analysis, and income taxation. He has provided consulting and expert witness assistance in cases involving oppressed shareholders, personal injury, wrongful death, accounting malpractice, as well as contract and tort issues. He has testified as an expert in Pennsylvania, New Jersey, Delaware, Florida, New York, Connecticut, Virginia, Colorado, the Chancery Court of Delaware as well as Federal Bankruptcy Court and Federal District Courts.

He was the Managing Editor of the National Litigation Consultants’ Review for which he has written numerous articles. In addition, he is a member of the Financial Forensic Institute’s (FFI) Advance Litigation Program Development Team, helping to create content for the Master Analyst in Financial Forensics (MAFF) credential and serving as a national instructor in the program. He is a member of the Extension Faculty of the National Judicial College, Reno, NV.

Dermot is an adjunct instructor at Rider University College of Business Administration, Graduate Studies and Drexel University Lebow College of Business, Graduate Programs. He has been an adjunct lecturer at Villanova University School of Business as well as a guest lecturer at the Widener University and Lehigh University Graduate Schools of Business. For ten years, he was a member of the National Faculty of the American Institute of CPAs presenting week long accounting and auditing staff training programs. He has presented continuing professional education seminars and webinars sponsored by various state accounting institutes and societies, bar associations and universities as well as legal groups such as the Defense Research Institute. He received his B.S. in Economics from Villanova University.

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Michael E. Collins, CPA, ABV, CFF

Mike is managing member and founder of Expert of Counsel, PLLC. He brings real business world experience together with an extensive record in mediation, arbitration, and litigation support.

Expert of Counsel, PLLC (EOC) is an alternative dispute resolution and litigation support advisory firm. EOC provides services directly and supported through relationships with KraftCPAs PLLC and its affiliates. These firms offer professional and specialized resources in tax, accounting, business valuation, technology, cyber security and merchant banking.

Mike began his professional career in 1972 with Price Waterhouse (Coopers). He later entered the venture capital and merchant banking industry with Nashville Tennessee based Nelson Capital Corporation. Prior to founding EOC in 2015, Mike was a member of KraftCPAs. In 1993 they cofounded 2nd Generation Capital, LLC (2ndG), a merchant banking and investment firm. Mike served as 2ndG’s CEO until his retirement in 2015. Mike is an active investor. He has been engaged in the merchant banking and venture capital industries as a principal and senior executive for much of his business career. Mike is a frequent speaker and author on current business and financing issues, healthcare industry investment and trends, corporate governance, negotiation, litigation consulting, electronic discovery, and expert witness services.

In 2011, Mike was a civilian appointee joining the active military class of the US Army War College as part of the Commandant’s National Security Program (CNSP) and Strategic Studies Institute (SSI) programs. He continues active involvement and has participated in numerous defense conferences and seminars on a wide range of strategic topics including cyber warfare and security.

Mike is an Adjunct Professor of Law at Vanderbilt University Law School and the Belmont University College of Law. He has been a guest lecture at several legal profession associations and law and business schools.

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Larry S. Miller

Dr. Larry S. Miller is a Distinguished Professor and Chair of the Department of Criminal Justice & Criminology at East Tennessee State University in Johnson City. He is also Director of the Graduate Program in Forensic Document Examination at ETSU.

Dr. Miller has been a forensic document examiner since 1981 and has testified numerous times in federal and state courts in Tennessee, Virginia, Kentucky and North Carolina. He is board certified and a Diplomate with the Board of Forensic Document Examiners and the National Association of Document Examiners.

Dr. Miller has authored several textbooks and research articles published in refereed journals. His Ph.D. is from the University of Tennessee – Knoxville in Public Safety with collaterals in Forensic Anthropology and Criminology.

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Chris Rush

Dr. Chris Rush is an Assistant Professor in the Criminal Justice & Criminology Department at East Tennessee State University. She received her B.A and M.A in Criminal Justice & Criminology from East Tennessee State University and Ph.D. in Criminal Justice from the University of Arkansas at Little Rock. Her dissertation focused on the effects of residency restrictions on sex offenders and the community, focusing specifically on the city of Little Rock.

Currently, her research interests include sex offender behavior and policies, environmental criminology, forensic document analysis, and crime mapping analysis. She has published books and book chapters as well as articles in peer-reviewed journals including Deviant Behavior, Journal of Interpersonal Violence, and Violence & Gender. She has worked with several federal, state and local agencies regarding various criminal justice matters such as program evaluation, prisoner reentry, forensic training, and investigative policies and regulations.

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Ronald L. Seigneur, CPA/ABV, ASA, MBA, CVA

Ronald L. (Ron) Seigneur is managing partner of Seigneur Gustafson LLP, based in Lakewood, Colorado, where he specializes in business & intellectual property appraisal, economic damages, financial forensics, professional services firm consulting and taxation. Ron has developed & taught a number of management, leadership, and advanced business valuation courses for the AICPA, ASA, NACVA, Association of Legal Administrators, CLE of Colorado, the Environmental Protection Agency, state CPA Societies, and state Bar Associations. He is a Certified Valuation Analyst (CVA) with the National Association of Certified Valuation Analysts (NACVA), a Senior Appraiser in business valuation (ASA) with the American Society of Appraisers and holds the AICPA specialty designation of Accredited in Business Valuation (ABV). In 2014, Ron was inducted as a charter member of the American Academy of Matrimonial Lawyers Business Valuation & Forensic Services Division.

Ron is co-author of Reasonable Compensation: Application and Analysis for Appraisal, Tax and Management Purposes, published by Business Valuation Resources, co-author of Financial Valuation: Applications and Models, Fourth Edition, a 1300+ treatise on business valuation published by John Wiley & Sons, and co-author of The Cannabis Industry Accounting and Appraisal Guide, published by LuLu in July 2018. Ron is a past chair of the AICPA ABV Credential Committee, NACVA Professional Standards Committee, and has been a member of the AICPA Business Valuation Committee, and the AICPA Consulting Services Executive Committee. Mr. Seigneur was the 2009-10 chair of the Board of Directors of the Colorado Society of Certified Public Accountants and was inducted in 2006 as a member of the AICPA Business Valuation Hall of Fame. Ron is a fellow of the College of Law Practice Management and is an Adjunct Professor at the University of Denver, Sturm College of Law and Daniels College of Business, where he teaches leadership and business appraisal courses. As a co-author of one of the leading treatises on business valuation, he frequently speaks and writes on valuation related issues.

He is co-chair of the BVR Cost of Capital Professional platform. Ron has a Bachelor of Arts in Hotel, Restaurant and Institutional Management from Michigan State University, and a Master of Business Administration in Corporate Policy and Accounting from the University of Michigan.

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Kevin R. Yeanoplos, CPA/ABV, ASA

Kevin Yeanoplos, CPA/ABV, ASA is a Shareholder and the Director of Valuation Services for Brueggeman and Johnson Yeanoplos, P.C., a firm with offices in Seattle and Tucson that specializes in the areas of business and intellectual property valuation, financial analysis and litigation support. Kevin is also one of the founders of YS Advisory Services, utilizing his extensive experience over the last four decades in advising professional service providers and their clients on strategic planning and management issues.

For close to 40 years, Kevin has assisted clients around the country with the valuation of a diverse array of intangibles including patents, trademarks and song catalogs to name a few, whether it be for divorce or other litigation, financial reporting, gift and estate taxes, mergers and acquisitions or ESOP’s, among others. The diversity extends to Kevin’s extensive business valuation experience, with a partial client roster that includes healthcare companies, high tech companies, aircraft parts manufacturers, biomedical companies, construction companies, professional practices and automobile dealerships. As both an expert witness and court appointed neutral in state and Federal courts across the country, Kevin has assisted triers of fact in understanding a variety of complex valuation, financial analysis and damages issues.

A popular and experienced presenter, Kevin frequently lectures throughout the United States on the topics of valuation, applied finance and financial analysis, including presentations to the Federal Bureau of Investigation, the American Institute of Certified Public Accountants (“AICPA”), the American Society of Appraisers (“ASA”), the American Academy of Matrimonial Lawyers, the State Bars of Arizona, Colorado and Utah, and many other professional organizations. He has been a faculty member for the AICPA’s National Business Valuation School for close to 25 years and is currently on the faculty of the National Institute for Trial Advocacy.

An accomplished author, Kevin has contributed to Valuing Professional Practices & Licenses, Forensic Accounting in Matrimonial Divorce, Financial Valuation: Application and Models, Guide to Personal v. Enterprise Goodwill, and Reasonable Compensation: Application and Analysis for Appraisal, Tax and Management Purposes, among many others. He is currently lending his editorial skills to the Financial Valuation and Litigation Expert and the Business Valuation Update as a member of their respective editorial boards.

Throughout his professional career, Kevin has volunteered his time and talents to give back to the public and his profession, including prior service as a Commissioner on the AICPA’s National Accreditation Commission, Chair of the AICPA’s ABV Credential Committee, Board Member of the Arizona Society of CPAs and Chair of the Arizona Board of Appraisal among others. He is a former member of the AICPA’s Accredited in Business Valuation (ABV) Examination Task Force, which is responsible for developing the exam that must be passed by those that hope to earn the ABV credential. He is currently serving as a Commissioner on the Arizona Commission on Judicial Performance Review, appointed by the Arizona Supreme Court.

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Harold G. Martin, CPA/ABV/CFF, ASA, CFE

Harold G. Martin Jr. is a partner in Keiter’s Valuation and Forensic Services Group in Richmond, VA, and an adjunct instructor for The College of William and Mary Raymond A. Mason School of Business.

Martin is an inductee in the AICPA Business Valuation Hall of Fame and is a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award. He is an instructor for the AICPA National Business Valuation School and AICPA Expert Witness Skills Workshop, and is a former instructor for the AICPA ABV Exam Review Course.

He is a former member of the AICPA Business Valuation Committee, former Commissioner of the AICPA National Accreditation Commission, and former Chair of the AICPA National Business Valuation Conference Steering Committee. He created and serves as chair of the VSCPA Business Valuation, Fraud, and Litigation Services Conference.

He is a co-author of Financial Valuation: Applications and Models, a contributing author to Cost of Capital: Estimation and Applications, 2nd - 4th ed., an expert panelist for Financial Valuation and Litigation Expert, an Editorial Board member for Business Valuation Update, and a member of the Editorial Task Force for VSCPA Disclosures.

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Z. Christopher Mercer, FASA, CFA, ABAR

Z. Christopher Mercer is the founder and chief executive officer of Mercer Capital. Chris began his valuation career in the late 1970s. He has prepared, overseen, or contributed to hundreds of valuations for purposes related to tax, ESOPs, buy-sell agreements, and litigation, among others. In addition, he has served on the boards of directors of several private companies and one public company. He enjoys working with business owners to address ownership transition issues.

Chris has extensive experience in litigation engagements including statutory fair value cases, divorce, and numerous other matters where valuation issues are in question. He is also an expert in buy-sell agreement disputes.

Chris is a prolific author on valuation-related topics and a frequent speaker on business valuation issues for national professional associations and other business and professional groups.

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Christopher Kuehl

Dr. Chris Kuehl is a Managing Director of Armada Corporate Intelligence. He provides forecasts and strategic guidance for a wide variety of corporate clients around the world. He is the chief economist for several national and international organizations – Fabricators and Manufacturers Association, National Association of Credit Management, Finance, Credit and International Business and the Business Information Industry Association. He is also the economic analyst for several state accounting societies – Missouri, Kentucky, Tennessee and Kansas.

Prior to starting Armada in 1999 he was a professor of economics and finance for 15 years – teaching in the US, Hungary, Russia, Estonia, Singapore and Taiwan. He holds advanced degrees in economics, Soviet studies and East Asian studies.

Chris is the author of Business Intelligence Briefs and Executive Intelligence Briefs - both publications from Armada. He is also responsible for the Credit Manager’s Index from NACM and Fabrinomics from the FMA.

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