2023 Forensic & Valuation Services Conference Bundle

Harold G. Martin, Jr. is the Partner-in-Charge of Valuation and Forensic Services for Keiter, a certified public accounting firm located in Richmond, Virginia. He is a member of the Firm's Executive Committee. He has over 40 years of experience in valuation, forensic and public accounting, and financial services. He has performed over 1,600 valuation and forensic projects in over 220 industries. He has qualified as an expert witness before U.S. District Court, U.S. Bankruptcy Court, and 19 circuit courts in four states, as well as the American Arbitration Association and National Association of Securities Dealers. He has been named as an expert in disputes subject to the Financial Industry Regulatory Authority. He has been appointed by U.S. District Court as a forensic accountant on cases in which he collaborated with the SEC and the FBI. He has been appointed by the U.S. Office of the Federal Public Defender as a consultant on fraud cases. He has also been retained by the U.S. Department of Justice as a consultant in a litigation in U.S. District Court. He has presented testimony at trial, arbitration, and deposition over 80 times. He has been appointed by various circuit courts as a neutral forensic accountant and appraiser.

He is an adjunct faculty member of The College of William and Mary Raymond A. Mason School of Business. He has taught forensic accounting in the Master of Accounting program for 16 years, and he has also served as a guest lecturer for the M.B.A program and the Marshall-Wythe School of Law. He has also served as a guest instructor at the FBI Academy for forensic accountants in Quantico, Virginia.

Prior to joining Keiter, he was affiliated for 13 years with two of the "Big Eight" international accounting firms, serving as a Director responsible for managing the Financial Advisory Services practice for Coopers & Lybrand's Richmond, Virginia office and as a Senior Manager in Management Consulting Services for Price Waterhouse. He also served as a Direct Loan Officer in retail banking at First & Merchants National Bank.

He is a member of the American Institute of Certified Public Accountants Business Valuation Hall of Fame and is a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award. He serves as an instructor for the AICPA Business Valuation School and is a former instructor for the AICPA ABV Exam Review Course and AICPA Expert Witness Skills Workshop. He is a former member of the AICPA Business Harold G. Martin, Jr. is the Partner-in-Charge of Valuation and Forensic Services for Keiter, a certified public accounting firm located in Richmond, Virginia. He is a former member of the Firm's Executive Committee. He has over 40 years of experience in valuation, forensic and public accounting, and financial services. He has performed over 1,800 valuation and forensic projects in over 220 industries. He has qualified as an expert witness before U.S. District Court, U.S. Bankruptcy Court, and 21 circuit courts in five states, as well as the American Arbitration Association and National Association of Securities Dealers. He has been named as an expert in disputes subject to the Financial Industry Regulatory Authority. He has been appointed by U.S. District Court as a forensic accountant on cases in which he collaborated with the SEC and the FBI. He has been appointed by the U.S. Office of the Federal Public Defender as a consultant on fraud cases. He has also been retained by the U.S. Department of Justice as a consultant in a litigation in U.S. District Court. He has presented testimony at trial, arbitration, and deposition over 90 times. He has been appointed by various circuit courts as a neutral forensic accountant and appraiser.

He is an adjunct faculty member of The College of William and Mary Raymond A. Mason School of Business. He has taught forensic accounting in the Master of Accounting program for 17 years, and he has also served as a guest lecturer for the M.B.A program and the Marshall-Wythe School of Law. He has also served as a guest instructor at the FBI Academy for forensic accountants in Quantico, Virginia, as well as the National Judicial College.

Prior to joining Keiter, he was affiliated for 13 years with two of the "Big Eight" international accounting firms, serving as a Director responsible for managing the Financial Advisory Services practice for Coopers & Lybrand's Richmond, Virginia office and as a Senior Manager in Management Consulting Services for Price Waterhouse. He also served as a Direct Loan Officer in retail banking at First & Merchants National Bank.

He is a member of the American Institute of Certified Public Accountants Business Valuation Hall of Fame and is a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award. He serves as an instructor for the AICPA Business Valuation School and is a former instructor for the AICPA ABV Exam Review Course and AICPA Expert Witness Skills Workshop. He is a former member of the AICPA Business Valuation Committee, former Chair of the AICPA Business Valuation Conference Steering Committee, former commissioner of the AICPA National Accreditation Commission, former editor of the AICPA ABV e-Alert, and former editorial adviser and contributor for the AICPA CPA Expert. He created and chairs the Virginia Society of Certified Public Accountants Forensic & Valuation Services Conference. He is a former member of the VSCPA's Board of Directors and former chair of the Business Valuation and Litigation Services Committees. He was selected as a "Super CPA" in peer surveys conducted by Virginia Business.

He is a co-author of Financial Valuation: Applications and Models, 1st-4th ed., a contributing author to Cost of Capital: Estimation and Applications, 2nd-4th ed., a member of the VSCPA Editorial Task Force for Disclosures, an Editorial Board member for Business Valuation Update, and a former expert panelist for Financial Valuation and Litigation Expert. He has been interviewed by The Wall Street Journal, as well as numerous other publications.

He received his A.B. degree from The College of William and Mary and his M.B.A. degree from Virginia Commonwealth University where he was a member of Beta Alpha Psi (National Accounting Honorary). He is licensed in Virginia as a Certified Public Accountant (CPA). He is also certified by the AICPA as Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF); by the American Society of Appraisers as an Accredited Senior Appraiser in Business Valuation (ASA); and by the Association of Certified Fraud Examiners as a Certified Fraud Examiner (CFE).

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.

Michael Gregory is a mediation and negotiations specialist. He has the knowledge, experience, and relationships to help you with IRS and other disputes. Prior to founding Michael Gregory Consulting, LLC, Mike had 28 years of experience with the IRS in a variety of capacities from specialist to executive level. During his last 11 years with the IRS, Mike was an IRS territory manager with responsibilities for up to twenty-three states with an emphasis in business valuation and specialist issues nationally.

Mike has been working with neuroscientists for over ten years and he has written 12 books focusing on IRS issues business valuation, conflict resolution, servant leadership, and his most recent book The Collaboration Effect. Mike has a BS from Valparaiso University, a MS from the University of Wisconsin -- Madison and an MBA from DePaul University.

Shannon is a Director at Elliott Davis. She specializes in the areas of forensic accounting, business valuation, and litigation support services. She provides consulting expert and expert witness services in marital dissolution (divorce) and commercial litigation matters. Her business valuation experience encompasses a broad range of companies and industries, and has been used in litigation, merger and acquisition transactions, healthcare regulatory settings, financial statement preparation, succession and estate planning, gift tax returns, and shareholder buy-in/buy-out transactions. Shannon recently served in a national professional leadership role related to forensic and litigation services.

As a certified public accountant since 1993, Shannon has spent the last 30 years working with small businesses and their owners, with the last 18 devoted to forensic and valuation services.

Matt is a director and senior health care analyst with RSM's national health care practice. He has 10 years of business valuation experience and leads the national health care business valuation consulting team. His senior analyst responsibilities include advising the firm's health care clients and client servers as they work to navigate the rapidly changing industry environment. Matt regularly writes, presents and advises on regulatory changes, digital transformation, consumerism and other issues transforming health care.

With respect to business valuation, Matt and his team have provided valuation advisory services for a variety of purposes, including buy and sell-side management planning, financial reporting, such as FASB Accounting Standards Codification Topics 350, 360, 718, 805, 820 and 958-805, and physician compensation.

Miles Mason, Sr. JD, CPA has been selected as a Tennessee Super Lawyer by peers, rated 10.0 out of 10.0 by Avvo, awarded "Best of the Bar" by the Memphis Business Journal and received a "AV Preeminent" Peer Review Rating by Martindale-Hubbell.

Frequently interviewed for national and local news, Miles is a nationally recognized speaker on divorce trial practice, forensic accounting, and business valuation.

He is the author of four books on divorce, including the Forensic Accounting Deskbook, published by the ABA Family Law Section, and the Tennessee Divorce Client’s Handbook, available on Amazon.

Miles currently serves on the Board of Directors of the Orpheum Theatre Group. Other leadership positions have included Chair of the TBA Family Law Section, President of the CBHS Alumni Association, and Fellow of the Memphis Bar Foundation.

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. He is an Adjunct Professor for the University of Denver's Daniels School of Business where he teaches graduate level courses in advanced business valuation.

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 ABA Family Law Trial Advocacy Institute.

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 recently co-authored the Financial Expert Guide for Family Law Judges and Attorneys. He is currently lending his editorial skills to the Business Valuation Review as a member of its editorial board.

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 member of the Arizona State Board of Accountancy's Certification Advisory Committee, as a Commissioner on the Arizona Commission on Judicial Performance Review, appointed by the Arizona Supreme Court, and as a member of the Utah Association of CPAs Leadership Council.

The AICPA honored Kevin's contributions by naming him their 2006 Business Valuation Volunteer of the Year and inducting him into the AICPA Business Valuation Hall of Fame in 2010, recognizing fewer than 30 individuals whose lifetime achievements and contributions have significantly advanced the valuation discipline and have enhanced the valuation profession for CPAs. In 2018, The Expert Resource Connection named Kevin as the recipient of The Thomas Burrage Award for Compassion, Collegiality & Character. In 2022, the ASCPA recognized Kevin's valuable lifetime service to the CPA profession by honoring him as a Life Member.

The 1983 Magna Cum Laude graduate of the University of Utah (BS) and 2021 graduate of the University of Denver (MBA) is a Certified Public Accountant Accredited in Business Valuation ("CPA/ABV") and was in the charter class of those earning the ABV credential. In addition, he is an Accredited Senior Appraiser in the Business Valuation discipline for the American Society of Appraisers.

When he's not chasing down the value of the invaluable, you can find Kevin running around the country on a 200-mile Ragnar Relay, raising money for a children's hospital as part of the Distinguished Clown Brigade, plying his acting skills as an extra in a horror movie, using his business acumen as a board member for a local theatre or radio station, volunteering for the Special Olympics, educating the public about the wonders of nature as the President of the Tucson Orchid Society, advocating for royalty reform as a member of the National Academy of Recording Arts and Sciences or interviewing the likes of Roger Daltrey, John Oates and Brian Wilson as a Beat Writer for AXS Entertainment and the webzine that he recently founded, Trebled Minds. He is currently a Board Member for Audubon Rockies, the Rocky Mountain Chapter of the Audubon Society.

Chris Lovin is Shareholder-in-charge of the LBMC Valuation & Litigation Support Services practice. He practices in two primary areas: commercial litigation/forensic accounting and business valuation.

His passion for these two service areas is driven by opportunities to teach attorneys, triers of fact and business owners about the financial and analytical aspects of these engagements.

Chris spends the majority of his career engaged in commercial litigation with complex financial and economic issues. He has testified numerous times as an expert witness regarding lost profits in commercial litigation cases.

Chris performs business valuations and valuations of intangible assets covering a broad spectrum of industries. His valuations are used for myriad purposes including mergers and acquisitions, transition planning, purchase price allocations, commercial litigation, and marital dissolution.

Chris' valuation practice has a concentration in healthcare and healthcare technology companies. Healthcare companies valued include physician practices, ambulatory surgery centers, hospitals, imaging centers, dialysis clinics and assisted living facilities.

Chris started his career in public accounting as a financial statement auditor and spent two years in that role before moving into the Litigation and Valuation Services group. His audit and accounting background helped him build a diverse litigation and valuation practice.

Jim Hitchner is managing director of Financial Valuation Advisors www.finvaluation.com and is president of The Financial Consulting Group www.gofcg.org. He is also CEO of Valuation Products and Services (VPS) www.valuationproducts.com.

Mr. Hitchner is editor/coauthor of the books the Hitchner Pratt Fishman Consensus View Q&A Guide to Financial Valuation and the VPS DLOM Guide and Toolkit, published by VPS. He is also editor/coauthor of Financial Valuation Applications and Models (FVAM), fourth edition; Financial Valuation Workbook (FVW), fourth edition; and Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis, third edition, all published by Wiley. Mr. Hitchner was also coauthor of PPC's Guide to Business Valuation, 18th through 31st editions, Thomson Reuters. FVAM and FVW have been adopted by the AICPA for its five-day Business Valuation School. These two books are also used by the National Association of Certified Valuators and Analysts ("NACVA") for its three-day Advanced Business Valuation course. NACVA also uses the Discount for Lack of Marketability Guide and Toolkit as part of this course.

He has spent over 42 years in valuation services, including as a shareholder with Phillips Hitchner Group, partner-in-charge of valuation services for the Southern Region of Coopers & Lybrand (currently PricewaterhouseCoopers), and senior appraiser with American Appraisal Associates. In the valuation area he has coauthored over 20 courses, taught over 60 courses, published over 150 articles, and has made over 400 conference and webinar presentations.

He is also an inductee in the AICPA Business Valuation Hall of Fame and a two-time recipient of the AICPA's Business Valuation Volunteer of the Year award. He was also one of the four original members of the AICPA Business Valuation Standards Writing Task Force and served for the entire six years, up to the June 2007 official release of the standards.

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, franchisor/franchisee issues and contract and tort issues. He has testified as an expert in Pennsylvania, New Jersey, Delaware, Florida, New York, Connecticut, Virginia, Colorado, Illinois 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 was 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 was 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. He has been an adjunct lecturer at Drexel University Lebow College of Business, Graduate Programs, 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.

Robert Vance has practiced as a CPA for 38 years and today is a full-time forensic CPA and fo-rensic 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. He is the principal of Forensic & Valuation Services, PLC with offices in Memphis and Chattanooga, Tennessee.

He has qualified as an expert and testified in 162 trials and hearings, 31 with a jury, in 57 differ-ent courts and has been appointed by judges as a Special Master 5 times. Additionally, Rob's tes-timony has been referenced in over 30 Tennessee appellate cases.

Rob was appointed by the Governor of Tennessee in 2021 as a member of the Tennessee State Board of Accountancy. He is a Past-President of the Memphis Chapter of the Tennessee Society of CPAs (TSCPA) and is a past-chairman of the Forensic & Valuation Services Conference Plan-ning Committee of the TSCPA. He has served as an officer on several non-profit Boards includ-ing the Boys and Girls Clubs of Greater Memphis and The Phoenix Club of Memphis.