EXPERTISE
I am an independent cost and financial accounting consultant who currently specializes in applying accounting and economic theory to issues arising in business litigation. I have testified in Federal court (including Bankruptcy court), state courts, administrative law proceedings, and arbitration hearings.
My litigation work most often involves assessing “but-for” cost and profit projections, alternative damages analyses, complex cost allocations, etc. in a wide variety of areas, including:
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Intellectual Property: I have provided expert testimony evaluating lost profits, reasonable royalties, and unjust enrichment claims in disputes involving patents, copyrights, trademarks and trade dress, false advertising, and trade secrets.
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Antitrust and Competition: I have provided expert testimony in matters involving anticompetitive practice allegations under both Federal and California law. The issues include projected merger efficiencies, failing firm analyses, predatory pricing claims, and lost profit damages. For example, I testified as the U.S. Government’s efficiencies expert in the proposed $37 billion merger between health insurers Aetna and Humana (Court Opinion - starting pg 147)
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General Business Disputes: I have provided expert testimony on damages, cost and profitability analyses, loss causation, etc., in a wide variety of matters including earn-out provisions, contract disputes, mutual fund profitability, federal cost reimbursements, etc.
My management consulting work focuses on designing, implementing, and evaluating strategic and business planning systems, budgeting systems, decision support, pricing, financial and cost accounting systems, etc.
I hold an M.B.A. degree from the Graduate School of Business, Stanford University and a B.A. degree in economics and political science from Indiana University of Pennsylvania. I am both a Certified Public Accountant (CPA) and a Chartered Global Management Accountant (CGMA). I work with several leading economic consulting firms who provide project management and analytical support.
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