Firm Information:                                Stockholders - 3

                                                           Professional Staff - 16

                                                           Support Staff - 8

                                                           

                                                            Type of Services:

                                                                Accounting                                       20%

                                                                Tax                                                   38%

                                                                Management services                        6%

                                                                Litigation Support                             36%

 

Personal Information:                          Age: 58

                                                           

                                                            Marital Status: Married 36 years

                                                           

Education:                                            Bachelor of Science Degree - General Business

 

                                                            1.         Graduated from John Brown University

                                                                        Siloam Springs, Arkansas - May 8, 1971

                                                               

                                                            2.         Continuing Education Courses each year

                                                                        a.  Current Accounting Practices

                                                                        b.  Income Tax

                                                                        c.   Litigation Services

 

Work History:                                                                                     

 

        1.  Hired by Bruce McCahan in May, 1970 prior the incorporation of the practice

 

        2.  Received Certification from the State of California on August 3, 1973

                                               

        3.  Purchased interest in the Corporation in  January, 1974

 

        4.  Currently own 35% of outstanding stock of Corporation

 

        5.  Presently over 90% of my chargeable time is litigation support services

 

 

A.  Business Valuations for:

 

         1.  Doctors

         2.  Dentists

         3.  Accountants

         4.  Lawyers

         5.  Manufacture representatives

         6.  Beer and wine distributorship

         7.  Trucking companies

         8.  Machine shops

         9.  Gas and Oil Jobber

        10. Psychologists

        11. Restaurants

 

B.  Analysis of Income and Cash Flow for the determination of Spousal and Child Support

 

C.  Determination of economic life style

 

D.  Tracing of Separate Property and Separate Property Reimbursement Claims

 

E.  Determination of Reimbursement Claims

 

F.  Damage Calculations For Wrongful Death and Wrongful Employment Termination

 

G.  Legal Mal-Practice Defense and Plaintiff Work

 

H.  Construction Contract Disputes

 

I.   Partnership Dissolution Accountings

 

J.   Accounting for Cost Expenditures Charged Against Settlement

 

Counties in which I have qualified and testified as an expert witness:

 

             1.  Santa Clara - 250 to 350 times

             2.  Alameda - 2 times

             3.  Mendocino - 1 time

             4.  Santa Cruz - 10 times

             5.  Sacramento - 1 time

             6.  Orange - 1 time

             7.  Los Angeles - 1 time

             8.  San Benito - 8 times

             9.  Marin - 1 time

            10. San Francisco - 2 times

            11. Contra Costa - 1 time

 

Related Activities:

 

 1. Speaker at the June 23, 1984, Santa Clara County Bar Association, Family Law Section     Continuing Education course "Business Valuations in Family Law Cases"

 

 2. Speaker at the August 2, 1990, Technical Luncheon, sponsored by the California Society of Certified Public Accountants, San Jose Chapter, Topic: Business Valuations

 

 3. Speaker at the October 27, 1990, Colloquia, sponsored by the Judicial Council Family Law Advisory Committee, Topic: A Serious Inquiry On Goodwill

 

 4. Speaker at the October 7, 1991, Continuing Education Of The Bar program, "Valuing Assets In Marital Dissolutions"

 

 5. Speaker at the November 7, 1991, The Family Law Section of the Santa Clara County Bar Association seminar, "Employment Benefits: Increasing the Community Pot"

 

 6. Speaker at the October 14, 1992, The Family Law Section of the Santa Clara County Bar Association seminar, "Business Valuations For Family Law - A Seminar For Accountants"

 

7.  Speaker at the 1994 AAML Symposium regarding settlement conference on the issue of support

 

8.  Speaker at the California Society of Certified Public, San Jose Chapter, Technical Luncheon on June 16, 1994 regarding “Problems Related to Divorce”

 

9.   Guest speaker at the Santa Clara University Law School Family Law Class regarding “Tax Aspects of Family Law” in 1993, 1994, 1995 and 1996

 

10. Speaker at the California Society of Certified Public, Peninsula Chapter, Tax Committee on December 21, 1994 regarding “Basic Tax Problems Related to Divorce”

  

11.  Various appointments as Mediator or the Court’s expert to resolve business valuation, reimbursement claims and tracing issues in marital dissolutions