Abo Cipolla Financial Forensics, LLC • Curriculum Vitae

North Jersey Office (Correspondence)851 Franklin Lake Rd. • Franklin Lakes, New Jersey 07417(201) 490-1117

PracticeJoseph Cipolla specializes in forensic accounting and litigation support services, including extensive experience with complex commercial disputes in various venues throughout the United States, damages assessment, valuation, high-net worth matrimonial dissolution in Manhattan, New Jersey, Brooklyn, Westchester and Long Island, as well as mergers & acquisitions and federal, state and international income taxation. He also has extensive experience with gift and estate taxation and has successfully assisted high-profile, white-collar criminal defense firms in their representation of individual and corporate taxpayers in various criminal tax fraud investigations. Mr. Cipolla is a former trustee of the NJ Society of CPAs, was the inaugural Chair of the Valuation and Litigation Services Resource Group (NJSCPA), and has lectured on a variety of topics, including damages assessment, valuation, civil and criminal litigation matters and taxation. Mr. Cipolla formerly served as a Senior Tax Manager for nine years at the New York City office of Arthur Andersen. As such, he has significant experience with malpractice defense matters relating to income, gift and estate taxation as well as mergers and acquisitions, ERISA audits, condominium association audits, attorney malpractice defense, etc.

Selected Representations and Experience• Extensive experience with all aspects of litigation support,

including complex commercial litigation, CPA/attorney malpractice defense, matrimonial dissolution (valuation, asset tracing, lifestyle analysis, analysis of QDROs, etc.), white-collar criminal defense, business and intangible asset valuation, damages assessment, and fraud investigations; extensive experience with business divorce, fair value and intra-family disputes, including those involving estates and trusts; provided expert testimony in various federal and state courts.

• Extensive experience with federal, local and international tax matters; experience with large-case IRS audits; prepared protests of IRS proposed tax deficiencies for high-net worth individuals and corporations; supervised comprehensive multi-state planning and international debt restructuring projects; experience with LIFO, the uniform inventory capitalization rules and other accounting methods; extensive experience with CPA/attorney malpractice defense from a tax perspective.

• Extensive experience with mergers, acquisitions, and joint ventures of domestic and multinational companies, including development and analysis of alternative structures for federal, foreign and state tax purposes; extensive experience with litigation support from a merger and acquisition perspective, including complex commercial disputes and CPA/attorney malpractice defense.

• Extensive experience with gift/transfer and estate taxation, related planning, related CPA/attorney malpractice defense, and other complex litigation involving estates and trusts.

Education• Bachelor of Science in Accounting, University of Delaware School of

Business and Economics, May 1981

Professional Credentials• Certified Public Accountant, New York.

• Certified Public Accountant, New Jersey.

• Accredited in Business Valuation (ABV) designation (specialty designation in business valuation issued by the American Institute of Certified Public Accountants).

Joseph P. Cipolla, Jr., CPA/ABV/CFF/PFS, CFEjcipolla@cipollacpa.com / jcipolla@acffcpa.com Website: www.cipollacpa.com / www.acffcpa.com

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Joseph P. Cipolla, Jr., CPA/ABV/CFF/PFS, CFEContinued from page 1

• Certified in Financial Forensics (CFF) designation (specialty designation in financial forensics issued by the American Institute of Certified Public Accountants).

• Certified Fraud Examiner (CFE).

• Personal Financial Specialist (PFS) designation (specialty designation in financial planning issued by the American Institute of Certified Public Accountants).

Publications and Speaking Engagements• Joseph has lectured for a variety of professional organizations on

various topics, including income taxation, tax fraud, litigation support, matrimonial dissolution, valuation, economic damages and other topics. Representative speaking topics include: Tax Affecting Pass-through Entities for Valuation Purposes; Controversial Valuation Issues; Uniform Standards of Professional Appraisal Practice (USPAP); Contemporary Issues in Valuation and Litigation Support; Damages to the Damages Expert (with Robert L. Dunn); Lost Profits versus Lost Value: Contrasting Approaches to Damages; New Jersey Judiciary at the Judicial College regarding Fair Value litigation and selected valuation issues; Current Developments in Economic Damages and Avoiding Malpractice Pitfalls; Contemporary Matrimonial Topics Including Working with Court Appointed Experts; Commercial Damages; Forensic Accounting 101 for Attorneys; Valuing the Cash Business.

• Former contributing columnist for the Bergen Record’s Tax Mailbag.

Professional Affiliations• American Institute of Certified Public Accountants

• New York Society of Certified Public Accountants

• New Jersey Society of Certified Public Accountants

• Association of Certified Fraud Examiners

• First Chair, Valuation and Litigation Services Resource Group, New Jersey Society of CPAs

• Member, Matrimonial Accounting Interest Group, New Jersey Society of CPAs

• Member, Valuation Services Interest Group, New Jersey Society of CPAs

• Member, Forensic Accounting and Litigation Support Interest Group, NJ Society of CPAs

• Member, Insolvency & Reorganization Interest Group, New Jersey Society of CPAs

• Member, Community Associates Institute

• Trustee, Kids Corporation, Newark, New Jersey

• Trustee, D.A.R.E. New Jersey

• Trustee, Paramus Chamber of Commerce (1995-1996)

• Trustee, New Jersey Society of Certified Public Accountants (2006-2008)

• Trustee, Franklin Lakes Education Foundation (2007-2008)

RecognitionsNew Jersey Law Journal readership surveys:

• 2012 Best Forensic Accounting Firm

• 2013 Best Economic Damages Expert

• 2013 Best Matrimonial Financial Expert

• 2013 Best Forensic Accounting Firm

• 2014 Best Forensic Accounting Firm

• 2014 Best Economic Damages Accounting Firm

• 2014 Best Business Valuations

• 2014 Best Matrimonial Financial Expert

• 2014 Best Litigation Accounting Firm

• 2014 Best Business Accounting Firm

New York City Office North Jersey Office South Jersey Office Philadelphia Office Philadelphia Suburb Office Long Island Office1301 6th Avenue 851 Franklin Lake Rd. 307 Fellowship Road 1500 Market Street 449 N. Pennsylvania Ave. 68 South Service Road35th Floor Franklin Lakes, NJ 07417 Suite 202 Philadelphia, PA 19102 Morrisville, PA 19067 Suite 100New York, NY 10019 (201) 490-1117 Mt. Laurel, NJ 08054 (215) 736-3156 (215) 736-3156 Melville, NY 11747(212) 495-0400 (856) 222-4723 (631) 271-8600