May 2020

Gregory T. Reagan, CPA/CFF/ABV, CFE, CVA Managing Director – Reagan FVL, LLC greg@reaganfvl.com Charlotte, NC: (704) 376-3399 Birmingham, AL: (205) 380-4200 6000 Fairview Rd, Suite 1200 Charlotte, NC 28210 Providing services throughout the Southeastern United States CERTIFICATIONS Certified Public Accountant, - Alabama Lic. #3163 (1984) - North Carolina Lic. #40336 (2015) - South Carolina Lic. #9735 (2018)

Certified Fraud Examiner CFE (1993) Certified Valuation Analysts CVA (1997) Accredited in Business Valuation ABV (2007) Certified in Financial Forensics CFF (2008) PROFESSIONAL AFFILIATIONS American Institute of Certified Public Accountants Association of Certified Fraud Examiners National Association of Certified Valuators and Analysts North Carolina Association of Certified Public Accountants South Carolina Association of Certified Public Accountants Alabama Society of Certified Public Accountants EDUCATION B.S. Accounting (Honors) University of Alabama at Birmingham (1982)

Greg Reagan is the Managing Director of Reagan FVL, LLC, a forensic accounting firm specializing in forensic accounting – business valuation – and litigation support services with offices in Charlotte, NC and Fort Mill, SC, and providing services in Alabama and throughout the southeastern United States. Greg possesses not only the technical expertise and integrity to serve clients with the utmost professionalism, but also demonstrated traits of innovation and creativity necessary to solve difficult problems. His specialties include: Forensic Accounting Fraud Investigations Business Valuations Expert Witness Testimony Damages Calculations GAAP, GAAS, & SSARS Standards, and CPA Accounting Malpractice Firm Quality Control Greg has 35-years of service in public accounting firms – including “Big Four” international, regional, and local CPA firms – serving international, regional, and local businesses in both the public and private sectors; developing broad competencies in audit, accounting, income taxes, forensic accounting, business valuation, damages determination, fraud investigation, expert witness services, business plan and financial projections preparation, business consulting, mergers, sales and acquisitions, and strategic planning facilitation. However, for the last 20 years Greg has put this knowledge to work supporting his primary passion of providing forensic accounting, business valuation, and litigation support services. As an Expert Witness, Greg has been recognized by numerous Judicial bodies and has been retained by both plaintiffs and defendants providing courtroom and alternative dispute resolution testimony, depositions, and submitting numerous forensic accounting reports submitted as evidence; including serving as Special Master or its equivalent. A creative and innovative solutions provider, Greg has an outstanding reputation as an unbiased, objective expert who avoids advocacy, maintains strict adherence to ethical practices, and delivers well written reports that are understandable, accurate, and relevant. He provides dependable and reliable advice and opinions to legal counsels and courts of law. He takes an innovative problem solving approach to identify solutions that make a measurable difference to dispute resolution. The pages that follow display trial and deposition testimony experience, written expert reports, non-expert witness services experience, continuing education, professional associations, speaking engagements, published articles, industry experience, business valuations performed, and law firms that have retained Mr. Reagan.

2 May 2020

EXPERT WITNESS AND FORENSIC ACCOUNTING SERVICES

Overview • Economic Damages –

Business Sales/Acquisitions Intangible Assets Commercial Contracts Accounting Malpractice Lost Profits and Lost Income Accounting Improprieties Personal Injury Financial Reporting Improprieties

• Minority Shareholder Oppression Business Value • Shareholder Dispute Business Value • Marital Dissolution Business Value • Marital Dissolution Asset Allocations • Marital Dissolution Support Determination • Marital Dissolution Active/Passive Appreciation • Marital Dissolution Defined Benefit Pension Plan Value • Marital Assets Misappropriation and Hidden Assets • Financial Improprieties in Accounting and Financial Reporting • Fraud including Theft, Embezzlement, Contract Compliance, and Income Tax Evasion • Fraud within Financial Statements and Income Tax Returns • Income Tax Matters & Disputes

Qualified as Forensic Accounting, Business Valuation, Fraud, Accounting/Auditing, or Income Tax Expert

Alabama Circuit Courts • Jefferson County Civil Division (Birmingham) • Jefferson County Criminal Division (Birmingham) • Jefferson County Domestic Relations Division (Birmingham) • Madison County Criminal Division (Decatur) • Shelby County Domestic Relations Division (Columbiana)

North Carolina District Courts • Mecklenburg County Family Court (Charlotte) • Iredell County District Court

North Carolina Superior Courts • Mecklenburg County Civil Division (Charlotte) • Gaston County Civil Division (Gastonia)

U.S. Bankruptcy Courts • Northern District of Alabama, Southern Division (Birmingham)

Other Testimony • Internal Revenue Service Criminal Investigation Division (Atlanta) • U.S. Department of Justice • U.S. Department of Health & Human Services, Centers for Medicare and Medicaid Services • U.S. Defense Contract Audit Agency

Appointments as A Neutral Forensic Accountant or Business Valuation Expert • Alabama: Jefferson County Circuit Court, Domestic Relations Division (Birmingham) • Alabama: Jefferson County Circuit Court, Civil Division • Alabama: Jefferson County Circuit Court, Domestic Relations Division (Bessemer) • North Carolina: Mecklenburg County District Court • North Carolina: Mecklenburg County Superior Court

3 May 2020

PROFESSIONAL ASSOCIATION SERVICE

Member, AICPA (1984 – present) Member, AICPA Forensic Valuation & Litigation Services Section (2012 – present) Member, Association of Certified Fraud Examiners (1993 – present) Member, North Carolina / South Carolina / Alabama CPA Associations Board of Directors, Association of Certified Fraud Examiners, Charlotte Chapter (2017 – 2019) Member, National Association of Certified Valuators & Analysts (1997 – present) Member, National Association of Certified Valuators & Analysts Ethics Oversight Board (2014 – 2017 term) Member, AICPA Accounting, Auditing & Peer Review Committees (1991 - 1995)

COMMUNITY SERVICE Present Member, Rotary Club of Charlotte, 2015 – Present Member, Charlotte Business Exchange (CBEX), 2019 - Present Director, Carolina Collaborative Prep, 2019 – Present Director and Treasurer, Kingdom Ministries, Inc., 2005 – Present Past Board of Trustees Vice Chairman, Alabama School of Fine Arts, 2013 – 2015 Member, Board of Trustees, Alabama School of Fine Arts (Governor’s Office Appointment), 2011 – 2015 Consultant to Alabama School of Fine Arts Foundation, 2012 – 2013 Past President/Member, Homewood-Oxmoor Rotary Club Director and Treasurer, Path Clearer, Inc. Director, Board President/Past Treasurer/Advisor, Children’s Dance Foundation Board Advisor, Hilltop Montessori School Board Advisor, Birmingham Children’s Choir Board Advisor, Living Room Ministries Director and Treasurer, Clowns Care, Inc. Director and Treasurer, Homewood High School Patriot Marching Band and Homewood Patriot Youth Baseball

SPEAKING ENGAGEMENTS

Co-Presenter, NACVA Webinar - COVID-19 Impacts to Business Valuation and Forensic Accounting, April 15, 2020 with

Hubert Klein of EisnerAmper (New York, NY), Mark Kucik of Kucik Valuation Group (Chicago, IL), Michael Kaplan of Kaplan Forensics (Los Angeles, CA), Lari Masten of Masten Valuation Group (Denver, CO), and Zach Meyers of Zackery Meyers, PLLC (Charleston, WV)

Co-Presenter, NACVA Webinar - Forecasting, Cashflows, & Risk – How Do We Estimate these in the Midst of COVID-19, April 22, 2020 with Hubert Klein of EisnerAmper (New York, NY), Mark Kucik of Kucik Valuation Group (Chicago, IL), Michael Kaplan of Kaplan Forensics (Los Angeles, CA), Lari Masten of Masten Valuation Group (Denver, CO), and Zach Meyers of Zackery Meyers, PLLC (Charleston, WV)

Co-Presenter, NACVA Webinar - Ex-Ante, Ex-Post, and Defending Conclusions of Value in Court: Then and Now with COVID-19, April 25, 2020 with Hubert Klein of EisnerAmper (New York, NY), Mark Kucik of Kucik Valuation Group (Chicago, IL), Michael Kaplan of Kaplan Forensics (Los Angeles, CA), Lari Masten of Masten Valuation Group (Denver, CO), and Zach Meyers of Zackery Meyers, PLLC (Charleston, WV)

4 May 2020

Co-Presenter, NACVA Webinar - How Should COVID-19 Considerations Affect Various Valuation Purposes, Industry Sectors, and Assumptions?, April 29, 2020 with Hubert Klein of EisnerAmper (New York, NY), Mark Kucik of Kucik Valuation Group (Chicago, IL), Michael Kaplan of Kaplan Forensics (Los Angeles, CA), Lari Masten of Masten Valuation Group (Denver, CO), and Zach Meyers of Zackery Meyers, PLLC (Charleston, WV)

Co-Presenter with Doug Prawitt, Ph.D. (June 2019), Remaining Objective as an Expert Witness—Insights from the Psychology of Judgment & Decision Making, NACVA/CTI 2019 Annual Consultants’ Conference (Salt Lake City, UT)

Presenter, Convene CEO Group – Birmingham, AL Chapter, Preventing Fraud in Small Businesses, February 2019 (Birmingham, AL)

Presenter, Mecklenburg County Family Law Bar Association, This Business Needs to be Valued- What Should I Do?, October 2018 (Charlotte, NC)

General Session Presenter, Financial Shenanigans in Divorce, Financial Therapy Association FTA Annual Conference 2016 (Asheville, NC)

Roundtable Moderator, Valuing Accounting and CPA Services Firms, NACVA/CTI 2014 Annual Consultants’ Conference (Las Vegas, NV)

Presenter, Avoiding Conflicts of Interest and Professional Ethics Violations in Matrimonial Valuation Litigation, NACVA/CTI 2013 Advanced Matrimonial Litigation Symposium (Las Vegas, NV)

PUBLISHED ARTICLES

National Association of Certified Valuators & Analysts Association News, Ethics for Valuators…What You Don’t Know Can Hurt You: Complying with Professional Standards and Avoiding Ethics Violations and Conflicts of Interest when Serving as an Expert Witness (4th quarter 2016)

INDUSTRY EXPERTISE

Agribusiness Ministries Automobile Manufacturers and Dealers Mortgage Banking Banking and Financial Institutions Municipal Governments and Utility Services Brick, Concrete and Cement Products Nonprofit Organizations Carpet and Flooring Private Equity and Venture Capital Common Interest Realty Associations Professional Service Providers (Healthcare & Various) Construction and Specialty Contractors Plumbing and HVAC CPA Firms Public Debt Offerings Educational Institutions Publishing Employee Benefit Plans-NFL, FERS, Other Real Estate Brokerage, Development and Management: Employment Services Commercial and Residential Franchising Restaurants Government Contractors Retail Trade: Jewelry, Electronics, Hardware, Party, Healthcare / Physician & Dental Practices Sporting Goods, Building Materials, Supplies and Others Lumber Companies and Timber Management Retirement Plans – Defined Benefit / Defined Contribution Manufacturing: Metal Fabrication, Apparel, Telecommunications Companies Bakeries, Plastic and Rubber, High-Tech, Wholesale Distribution: Plumbing, Machinery and Wood Products, Cement and Concrete Products, Equipment, Hardware and Industrial Supplies, Safety Agricultural Products, Paint and Paint Products, Steel Products, Petroleum Products, and Others Plate and Steel Tubing, and Others Vehicle and Heavy Trucks Service, Parts and Body Shops

5 May 2020

EXPERT WITNESS FORENSIC ACCOUNTING AND BUSINESS VALUATION ENGAGEMENTS

Trial Testimony Ø W. Avalon Potts, individually and behalf of Steel Tube, Inc. v. Leon L. Rives, II; KEL, LLC; Rives & Associates,

LLP; and Elite Tube & Fab, LLC, Case No. 16-CVS-2877 in Iredell Co., NC Superior Business Court; retained by Moore & Van Allen (Mark Nebrig and John Floyd) for the Plaintiffs; investigating alleged violation of professional standards governing the work of a CPA performing attest and non-attest services for a client, business interest acquisition and operation investigation, business valuations, income tax matters, and damages determination (2018 - 2019 – Trial Testimony; Daubert Challenge; Written Expert Reports; Written Affidavit)

Ø Chris Combis v. Lauren Combis, Case No. 16-CVD-16453 in Mecklenburg Co., NC District Court; retained by Sodoma Law (Theresa Viera) for the Plaintiff; forensic accounting investigation to determine compensation for marital support determination (2019 – Trial Testimony, Deposition and Written Expert Reports)

Ø Gary Dane Taylor v. Rebecca Little Taylor, Case No. 17-CVD-214, in Iredell Co., NC District Court; retained by Church Watson Law (Seth Glazer) for the Plaintiff; income tax calculations related to retirement account assets for marital support determination (2019 – Trial Testimony and Written Expert Report)

Ø Managed Health Care Administration, Inc. and Alabama Psychiatric Services, P.C. v. Blue Cross Blue Shield of Alabama and New Directions Behavioral Health; retained by Methvin, Terrell, Yancey, Stephens & Miller, P.C. (Michael Yancey and Rodney Miller) for the Plaintiff; valuing two businesses and determining lost profits damages (2019 – Arbitration Testimony and Written Expert Reports)

Ø Sudesh H. Kedar v. Hemant Patel, Case No. 13-CVS-9860, in the Superior Court of Mecklenburg County, NC; retained by The Honnold Law Firm, P.A. (Brad Honnold) for the Plaintiff; determining and quantifying compensatory alienation of affection damages, including expenditures, lost profits business value, and lost investment income (2019 – Trial Testimony, Daubert Challenge, Deposition, and Written Expert Reports)

Ø Nicole Snow v. Corey Snow; retained jointly by Sodoma Law (Patra Sinner) and Krusch Law, PLLC (Alan Krusch); valuing three dental practices in Charlotte, NC for divorce mediation (2019 – Mediation Testimony and Written Expert Reports)

Ø Karen Huntley v. Richard Huntley, Case No. 13-CVD-18451 in Mecklenburg County, NC District Court; retained by Hatcher Law Group (Greg Hatcher) for the Plaintiff; determining after-tax alimony for both payor and recipient for marital support determination (2019 – Trial Testimony and Written Expert Report)

Ø Suzanne Ghaleb v. Edward Ghaleb, Case No. 18-CVD-18268 (KYB) in Mecklenburg County, NC District Court; retained by Tin, Fulton, Walker & Owen, PLLC (Courtney Smith) for the Defendant; determining personal income from business activities for marital support determination (2018 – Trial Testimony and Written Expert Report)

Ø Five Stones Research Corporation v. Hall Albright Garrison & Associates, P.C., Jonathan Hall, and Linda Tucker, Case No. 47-CV-2015-902276.00, in the Madison County, Alabama Circuit Court; retained by Heard Ary & Dauro (Kevin Heard) for the Plaintiff; investigating CPA firm’s conformity to professional standards for CPAs in simultaneously providing attest and non-attest services to a federal government contractor client (2018 – Mediation Testimony, Deposition, and Written Expert Report)

Ø Donald S. Mathews v. Maria Angelica Galindo aka Maria Galandos, Case No. 2016-CVS-16886 in Mecklenburg Co., NC District Court; retained by Brown Moore and Associates, P.L.L.C. (Jon Moore) for the Plaintiff; personal injury lost income damages determination and calculation (2018 – Arbitration Testimony and Written Expert Report)

Ø Elise Siharath (individually and on behalf of Bistro La Bon, LLC) v. Majid Amoorpour, AT Investments, LLC, Bahar Investments, LLC, and Mansour “Tony” Dabestani, Case No. 14-CVD-17937 (PMB) in Mecklenburg County Superior Court; court appointed neutral expert; forensic accounting investigation regarding restaurant accounting and income tax reporting; restaurant accounting records reconstruction; and business valuation in minority shareholder oppression allegation (2018 – Trial testimony, Trial Settlement Negotiations, and Written Expert Report)

6 May 2020

Ø William Lee Cato v. Victoria Thomaston Cato, Case No. DR-2015-900676.00 (PRS) in Jefferson Co., Alabama Circuit Court; retained by Boyd, Fernabmucq & Dunn (Charles Dunn) for the Plaintiff; valuation of defined benefit and defined contribution pension plan assets; rebutting opposing expert’s opinions (2017 – Trial Testimony, Deposition, and Written Expert Report)

Ø Heather Ackerman v. Joseph B. Alala, III, Case No. 10-CVD-16710 in Mecklenburg Co., North Carolina District Court; retained by Harkey Lambeth & Gunter (Dorian Gunter) and Williams & Connolly (William Doffermyre) for the Plaintiff; forensic accounting investigation regarding newly formed trusts in Alaska and Nevada and related post-D.O.S. asset transfers, numerous post D.O.S. newly formed and re-domiciled business entities in Delaware, significant asset transfers to and among related parties, separation of control and equity interests in numerous newly formed LLCs, public stock offering, formation of new private equity limited partnerships, valuation of the controlling general partner’s GP and LP interests in three private equity limited partnership funds, and valuation of the related management company; rebutting opposing expert’s opinions (2017 – Trial Testimony, Deposition, and Numerous Written Expert Reports)

Ø Peterson v. Peterson, Case No. 15-CVD-6735 in Mecklenburg Co., North Carolina District Court; retained by Krusch & Sellers (Alan Krusch) for the Defendant; valuation of an insurance agency and a residential real estate maintenance firm; rebutting opposing expert’s opinions (2017 – Arbitration Testimony and Written Expert Report)

Ø Sukumaran Prahbukumar “Kumar” v. Anil Patel, Amul Patel, Jagrutiben Patel, and Sai Hickory LLC, Case No. 13-CVS-18275 in Gaston Co., North Carolina District Court; retained by Timothy Leach, Esq. for the Defendant; commercial damages allegation in a failed business start-up (2017 – Trial Testimony and Written Expert Report)

Ø Jill Nelson Mendelsohn v. Ferrell O. Mendelsohn, Case No. DR 2015-901305 in Jefferson Co., Alabama Circuit Court; retained by Julie Callaway, Esq. for the Plaintiff; valuation of a physician’s practice, a family investment fund, a foreign medical device company, and various investments in China; rebutting opposing expert’s opinions (2017 – Mediation Testimony, Deposition, and Written Expert Reports)

Ø WM Capital Partners, LLC v. Central Fleet Leasing, LLC, Cornerstone Capital, Inc., and Doug Mills, Case No. CV-2013-904859.00 in Jefferson Co., Alabama Circuit Court; retained by Wallace, Jordan, Ratliff & Brandt (Clark Hammond) for the Defendant; commercial damages determination involving the acquisition of related party notes receivable from a financial institution by a private equity hedge fund; determined the propriety of common-control related parties’ cost allocation methodologies (2016 – Trial Testimony, Deposition, and Exhibits Preparation)

Ø Annette Land Canter v. Alan M. Canter, Case No. 01-DR-2012-901314.00 in Jefferson Co., Alabama Circuit Court; retained by Boyd, Fernabmucq & Dunn (Charles Dunn) for the Plaintiff; valuation of a steel plate fabrication manufacturer majority-owned by a private equity fund; rebutting opposing expert’s opinions (2015 – Trial Testimony and Written Expert Reports)

Ø State of Alabama v. Maury Wills Pettway, Case Nos. CC-13-3407 and CC-13-3408 in Jefferson Co., Alabama Circuit Court; retained by Fawal & Spina (Tommy Spina) for the Defendant; investigating the propriety of indicted allegations of theft and embezzlement; determining actual theft loss (2014 – Settlement Testimony before the District Attorney)

Ø United States v. Jose` Gonzalez and Gonzalez Construction, Inc.; retained by Sam McCord, Esq. for the Defendant; reconstructing 8-years of financial accounting information and investigating alleged income tax evasion by a foreign national who owned a U.S. commercial construction company (2010 – Testimony before the IRS and Written Expert Report)

Ø Elizabeth S. Jacobson v Donnie Ray Beane, Sysco Food Services of Central Alabama Incorporated, et al., Case No. CV- 08-901647 (RSV) in Jefferson Co., Alabama Circuit Court; retained by Massey, Stotser & Nichols (Rick Stotser) for the Plaintiff; personal injury lost earnings damages determination (2009 – Mediation Testimony and Written Expert Report)

Ø State of Alabama v. Andrea Nicole Carroll, Case No. CC2008-2716 in Jefferson Co., Alabama Circuit Court; retained by Charles Salvagio, Esq. for the Defendant; investigating the propriety of indicted allegations of theft and embezzlement within a public water & sewer utility (2009 – Trial Testimony and Written Expert Report)

7 May 2020

Ø Vipul Pravinchandra Shah v. Ingenisoft, Inc. A/K/A Pyramid Digital Solutions, Inc., et al., Case No. CV-07-900172 (EWR) in the Circuit Court of Montgomery Co., Alabama; retained by Massey, Stotser & Nichols (Rick Stotser) for the Defendant; analyzing financial data regarding a software business sale transaction damages dispute between shareholders (2008 – Mediation Testimony and Written Expert Report)

Ø BRW Ski Resort Developers, LLC v. TCD, Inc.; retained by Bush Ross, P.A., Tampa, FL (Edward Savitz, Esq.) and West, Brown, Huntley & Thompson, P.C., Breckenridge, CO (Mark Thompson, Esq.) for the Plaintiff; investigating alleged fraudulent general contractor contract billings damages in the construction of a $50 million Breckenridge, CO ski resort (2008 – Mediation Testimony and Written Expert Report)

Ø State of Alabama v. Sabrina Stover, City of Decatur, Alabama Police Department Case No. 341-4660 in the Circuit Court of Madison, Co., Alabama; retained by the District Attorney’s Office; fraud investigation in a physician’s practice demonstrating fraud scheme and documenting over $200,000 in damages (2007 – Trial Testimony and Written Expert Report)

Ø Hobbs v. Hobbs in Shelby Co., Alabama Circuit Court; retained by Gordon, Dana, Still, Knight & Gilmore, L.L.C. (Bruce Gordon) for the Defendant; valuing a paint and body shop business and assisting with asset allocations for equitable distribution purposes (2006 – Trial Testimony and Written Expert Report)

Deposition Testimony

Ø James W. McEwen and Nelda C. Leon v. William Edward Newton, Jr. d/b/a Newton Associates CPA and Newton Associates CPA, Mecklenburg Co., North Carolina Superior Court, Case No. 17-CVS-M54124616; retained by Rosenwood, Rose & Litwak (Erik Rosenwood) for the Plaintiff; investigating alleged violation of professional standards governing the work of a CPA providing tax and consulting services, and damages determination (2018 – Deposition and Written Expert Report)

Ø Adelphia, Inc., d/b/a Village Auto, Dan’s One Stop Shop, LLC and Case Element Garage, LLC v. Heritage-Crystal Clean, Inc. and Subsidiary Heritage-Crystal Clean, LLC, Case No. 15-L-386 consolidated with 15-L-426 and 15-L-541 in the Circuit Court for the Sixteenth Judicial Circuit, in and for Kane County, Illinois; retained by Methvin, Terrell, Yancey, Stephens & Miller, P.C. (Bob Methvin) for the Plaintiffs; class-action lawsuit – class certification forensic accounting investigation and damages methodology determination (2018 – Deposition and Written Expert Report)

Ø Vizant Technologies, LLC v. YRC Worldwide Inc., Case No. 15-CVS-20654 in Mecklenburg Co., North Carolina Superior Court; retained by Lincoln Derr (Sara Lincoln) for the Plaintiff; investigating alleged contract violations and calculating damages (2017 – Deposition and Written Expert Report)

Ø Xtreme Investments, LLC v. Timothy P. Dunnigan, Case No. 01-CV-2016-902681.00 in Jefferson Co., Alabama Circuit Court; retained by Baker, Donelson, Bearman, Caldwell & Berkowitz (Kevin Garrison) for the Defendant; forensic accounting investigation and damages determination in a business sale transaction; rebutting opposing expert’s opinions (2017 – Deposition and Written Expert Report)

Ø Vision Construction Ent, Inc. v. Waste Pro USA, Inc. and Waste Pro of Florida, Inc., Case No. 2015 CA 000596 in the Circuit Court of the First Judicial Circuit, in and for Escambia County, Florida, Division F; retained by McCallum, Methvin & Terrell, P.C. (Bob Methvin) for the Plaintiff; class-action lawsuit – class certification forensic accounting investigation and damages methodology determination; rebutting opposing expert’s opinions (2017 – Deposition and Written Expert Report)

Ø Jill Nelson Mendelsohn v. Ferrell O. Mendelsohn, Case No. DR 2015-901305 in Jefferson Co., Alabama Circuit Court; retained by Candace B. Peeples Family Law for the Plaintiff; valuation of a physician’s practice, a family investment fund, a foreign medical device company, and various investments in Chinese and British Virgin Islands domiciled entities; rebutting opposing expert’s opinions (2017 – Deposition and Written Expert Reports)

Ø Sauls Acquisition, LLC, Nomis Alabama, Inc., Sauls Seismic, Inc., and South Technical Services, LLC v. S. McRoy Sauls, Case No. CV-2013-901113.00-CPP in Jefferson Co., Alabama Circuit Court; retained by Starnes, Davis & Florie LLP (Tony Davis) for the Defendant; forensic accounting investigation regarding post business sale transaction damages allegation (2015 – Deposition and Written Expert Reports)

8 May 2020

Ø David Wayne Wood v. Gloria Anne Wood, Case #DR09-388 (JSF) in the Circuit Court of Talladega Co., Alabama; retained by Boyd, Fernambucq & Dunn (Charles Dunn) for the Defendant; forensic accounting investigation and business valuation of a commercial electric contracting firm (2012 – Deposition and Written Expert Report)

Ø Cordova Castings, Inc. v. ISG Resources, Inc., Industrial Services Group, Inc., Headwaters Incorporated, Bruce E. Boggs, Robert M. Bergman, Ryan Creamer, Steve R. Creamer, Doug S. Rhodes, Doug Gruber, et al, Case No. CV- 05-J-1363-J in Jefferson Co., Alabama Circuit Court; retained by Snell & Wilmer (Alan Sullivan) for the Defendant; investigating trade secrets abuse allegation, forensic accounting investigation, damages calculations applying all intangible asset valuation methods, and business valuation of the claimants’ business (2007 – Deposition and Written Expert Report)

Written Expert Reports – Without Testimony

Ø Undisclosed v. Undisclosed in Mecklenburg Co., NC; jointly retained as a neutral expert by Marcellino & Tyson, PLLC (Jennifer P. Moore) and Collins Family Law, PLLC (Kaylan Gaudio Buckingham); valuation of a dental practice and a consulting firm in divorce litigation (2019 – Written Expert Report)

Ø Carol S. Setzer v. Elam Clarence Setzer, Case No. 18-CVD-2137 in Iredell County, NC District Court; retained by Pressley, Thomas & Conley (Jessie Conley) for the Plaintiff; reviewing investment statements and calculating return on investment in order to quantify a marital asset (2019 – Written Expert Report)

Ø Undisclosed v. Undisclosed in Mecklenburg Co., NC; jointly retained as a neutral expert by Hull & Chandler, P.A. (Ketan Soni) and Knipp Law Office, PLLC (Brien Bowlin); business valuation of a barbecue grill patented component company (2019 – Written Expert Report)

Ø Undisclosed v. Undisclosed in Mecklenburg Co., NC; jointly retained as a neutral expert by SNEED PLLC (Jason Sneed) and Sodoma Law (David Simmons); business valuation of a law firm (2019 – Written Expert Report)

Ø Melway, Inc., d/b/a Allied Restoration Specialist, Edward Wayne Honeycutt, and Melody Lewis Honeycutt v. Dunn & Bradstreet, Inc., The Dunn & Bradstreet Corporation, and Dunn & Bradstreet Emerging Business Corp., Case No. 3:17-CV-361, in the United States District Court for the Western District of North Carolina, Charlotte Division; retained by Gallivan, White & Boyd, PLLC (Jim Dedman) for the Defendants; assessing lost business value damages claim (2019 – Written Expert Report)

Ø Kevin Monds, individually, on behalf of Unlimited Possibilities Holdings, LLC, UP Operations, LLC, and as Trustee of the Equity Trust Company Custodian FBO Kevin Monds IRA and Equity Trust Company Custodian FBO Kevin Monds Roth IRA (collectively, the “Plaintiff”) v. James Scruggs, individually; UP At Tewkesbury, LLC; UP at City View, LLC; and J.S. & Associates, Inc., and Unlimited Possibilities Holdings, LLC and UP Operations, LLC (collectively, the “Defendant”), Case No. 18-CVS-10898, in the Superior Court of Mecklenburg Co., NC; retained by Miller, Monroe & Plyler, PLLC (Jason Miller) for the Plaintiff; analyzing and reallocating shared benefit expenses incurred in a controlled group of corporate entities and determining damages (2018 – Written Expert Report)

Ø Nellie G. Griesinger v Daniel Patrick Flynn, Case No. 13-CVD-14859 in Mecklenburg Co. NC District Court; retained by Hunt Law, PLLC (Greg Hunt), attorneys for the Defendant; analyzing bank accounts and credit card account statements for marital support determination (2018 – Written Expert Report)

Ø Alexander Cain v Allison Hargett; retained by Touchstone Family Law (Mallory Willink), attorneys for the Plaintiff; analyzing bank accounts and credit cards activity for marital support determination (2018 – Written Expert Report)

Ø Emory University, Inc. v. Neurocare, Inc., Case No. 1:17-CV-01721, in United States Northern District Court of Georgia; retained jointly by Allen & McCain, P.C. (Hunter Allen and Rusty McCain), attorneys for the Plaintiff, and Peters & Monyak, LLP (Jonathan Peters), attorneys for the Defendant; determining the ability to pay a litigation settlement obligation (2018 – Written Expert Reports)

Ø DiVittorio v. DiVittorio in Mecklenburg Co., NC Mediation; retained by Sodoma Law (Nicole Sodoma) for the Defendant; evaluating the business valuation report of Jennifer DiVittorio, LLC, a multi-level marketing cosmetic franchise, by a neutral expert witness (2018 – Written Expert Summary Report)

9 May 2020

Ø Undisclosed v. Undisclosed, Case No. 17-CVD-xxxxx in Mecklenburg Co., NC District Court; retained by Hull & Chandler (Ketan Soni) for the Defendant; Defined Benefit Plans Marital Asset Net Value Calculations (2018 – Written Expert Report)

Ø DeBruhl v. DeBruhl in Mecklenburg Co., NC District Court; retained by the Defendant; investigating alleged fraudulent accounting, asset misappropriations, and embezzlement activities within DeBruhl Environmental Excavating, Inc. by the Plaintiff; determining damages (2017 – Written Expert Report)

Ø Michael Thomson v. Jamese Lafaye Grant, Geico Insurance Agency, Inc., et al., Case No. 58-CV-2016-900870.00 in Shelby Co., Alabama Circuit Court; retained by William Cone Owen, Jr., Esq. for the Plaintiff; personal injury lost profits / lost income damages determination and calculation (2017 – Written Expert Report)

Ø Loretta F. Hairston v. Robert Calvin Hairston, Case No. 17-CVD-1256 (AVB) Mecklenburg Co., NC District Court; retained jointly as neutral expert by The Blain Law Firm, P.C. (Sabrina Blain) and Law Offices of Tamela T. Wallace, P.A. (Erika N. Angles); forensic accounting investigation and valuation of a UPS Store (2017 – Written Expert Report)

Ø James Marklin Harper v. Sally Rene Harper, Case No. 14-CVD-939 in Catawba Co., NC District Court; retained by the Defendant; assisted in preparing Equitable Distribution Affidavit (2017 – ED Affidavit)

Ø Carmen Cousin v Terry Cousin, Case No. 16-CVD-9730 in Mecklenburg Co., NC District Court; retained by Sodoma Law (Nicole Sodoma) for the Defendant; calculating the separate property portion of retirement assets including the net present value of an NFL pension asset, annuity contracts, and a 401(k) savings plan asset owned by the Defendant (2017 – Written Expert Summary Report)

Ø Gilbert v. Gilbert in Mecklenburg Co., NC District Court; retained by Sodoma Law (Nicole Sodoma) for the Defendant; calculating the separate property portion of retirement assets including the net present value of an NFL pension asset, annuity contracts, and a 401(k) savings plan asset owned by the Defendant (2017 – Written Expert Summary Report)

Ø Albert Isaac v. Morex, Inc., et al. in Mecklenburg Co., NC Superior Court; retained by the Plaintiff for Lincoln Durr (Sara Lincoln); consultations and analysis of business value diminution damages in a minority shareholder oppression matter (2017 – Consultations)

Ø Ray v. Ray in Henderson Co., NC District Court; retained by the Plaintiff; performing a hidden asset search (2017 – Written Expert Report)

Ø Wells Fargo Bank, NA v. Charles Fager, Joan M. Marmarellis, and Solomon Brad, and the Related Counter Suit, in Jefferson Co., Alabama Circuit Court; retained by Hood & Lay, LLC (Rhonda Steadman Hood) for the Defendant; forensic accounting investigation of mortgage loan activity (2016 – Written Expert Report)

Ø Renee Hunter v. Andrew Silbereisen, Case no. 09-CVD-25794 (GLH) in Mecklenburg Co., NC District Court; retained by The Blain Law Firm, P.C. (Sabrina Blain) for the Plaintiff; hidden asset search and forensic accounting investigation to determine historical income earned (2016 – Written Expert Report)

Ø Rebecca L. Hanson v. Raphael Andrew Hanson, IV, Case No. 01DR 2014 901320 (PRS) in Jefferson Co., Alabama District Court, Domestic Relations Division; retained by The Rose Law Firm, LLC (Katherine Wright Haynes) for the Defendant; calculating the net present value of a Defined Benefit Plan asset and Defined Contribution Plan assets owned by the Defendant (2016 – Written Expert Report)

Ø Grace Danello v. Timothy Danello, Case No. 15 CVD 14421 (MJO) in Mecklenburg Co., NC District Court, Domestic Relations Division; retained by James, McElroy & Diehl, P.A. (David Meade Kern) for the Defendant; calculating the net present value of a defined benefit pension plan asset owned by the Plaintiff and the net present value of a U. S. Government (FERS) defined benefit pension plan asset owned by the Defendant (2016 – Written Expert Reports)

Ø Brewer v. Brewer, Case No. 12-CVD-3071, in Rowan Co., NC District Court; retained by the Hatcher Law Group (Courtney Smith) for the Defendant; computing the after-tax value of Defendant’s compensation from his vested restricted stock (2016 – Written Expert Report)

10 May 2020

Ø Darabaris v. Darabaris, Case No.: DR-2014-900171 in Jefferson Co., Alabama Circuit Court, Bessemer Domestic Relations Division; retained jointly by Virginia Meigs, Esq. (Plaintiff Counsel) and Paul Shaw, Esq. (Defendant Counsel) as neutral expert; forensic accounting investigation and valuation of an automotive engine machining repair business (2015 – Written Expert Report)

Ø Chantix (Varenicline) Products Liability Litigation, Pretrial Order No. 7: Plaintiff's Common Benefit Fee and Expense Fund, in Jefferson Co., Alabama Circuit Court; court appointed neutral expert; determining propriety of charges filed as reimbursable expenses in a class-action lawsuit settlement (2014 – Written Expert Report)

Ø Pamela Jean Rogers v. Terry Wayne Rogers, Case #DR2010-900096 in the Circuit Court of DeKalb County, Alabama; retained by Lusk & Lusk Attorneys at Law (Jonathan Lusk) for the Defendant; valuation of an Alabama CPA firm in divorce litigation (2014 – Written Expert Report)

Ø Dominion Partners, LLC and STV One Nineteen Senior Living, LLC v. Southwest Water Alabama, Inc. and SWWC Utilities, Inc., Civil Action No. CV-2012-900734, in Circuit Court of Shelby Co., Alabama; retained by Quillen Law Office, LLC (Michael C. Quillen) for the Plaintiff; investigating billing records in an assisted living establishment and preparing damages calculations (2014 – Written Expert Report)

Ø Central Leasing Corporation v. Pearce, Bevill, Leesburg & Moore, PC, in Jefferson Co., Alabama Circuit Court; retained by Massey, Stotser & Nichols (Rick Stotser) for the Plaintiff; investing alleged violations of professional standards in the performance of “reviewed” financial statement services, and calculating damages (2012 – Written Expert Report)

Ø Utilities Board of the City of Tuskegee (Gerald Long); investigating fraud within the accounting department (2012 – Written Expert Report)

Ø Reis v. Reis, Civil Action No. DR-2009-195-JAP in Jefferson Co., Alabama Circuit Court; retained by Boyd, Fernambucq & Nichols (Rick Fernambucq) for the Plaintiff; forensic accounting investigation, investigation of CPA’s conformity to professional standards, and valuation of a fine-dining, full-service restaurant (2011 – Written Expert Reports)

Ø United States ex. rel. Page, et. al. v. Fourroux Orthotics & Prosthetics, et. al., No. 5:08-CV-00284, in the United States District Court for the Northern District of Alabama; retained by Maynard, Cooper & Gale, PC (Anthony Joseph) for the Defendant; RAT-STAT calculation damages determination (2011 – Written Expert Report)

Ø Fadlevich vs. Graysville Cable Repair Co., Inc., et al in Jefferson County, Alabama Circuit Court; retained by Fawal & Spina (Joseph Fawal) for the Plaintiff; valuing a mining cable and maintenance company in a minority shareholder dispute (2011 – Written Expert Report)

Ø Patricia Ann Jude Steele v. John Dean Jude in the Chancery Court of Montgomery, Co., Tennessee; retained by Bates & Bates Law Office (Douglas T. Bates, IV) for the Defendant; valuation of a Tennessee CPA firm in divorce litigation (2009 – Written Expert Report)

Ø Roger H. Moss, Jr. M.D. v. Larry D. Mauldin; Richard Talley; Talley, Mauldin & Peete, P.C.; Smither, Talley & Mauldin, P.C. and Sabrina Stover, Case No. CV- 07-334 (SWP) in the Madison Co., Alabama Circuit Court; retained by Massey, Stotser & Nichols (Rick Stotser) for the Plaintiff; damages determination regarding professional malpractice in the performance of bookkeeping and “compilation” services (2009 – Written Expert Report)

Ø Cynthia Mayhew v. Cecil E. Mayhew Case No. DR 2008-997-SSC in the Circuit Court of Jefferson Co., Alabama; retained by Virginia Meigs, Esq. for the Plaintiff; valuation of a vending company (2009 – Written Expert Report)

Ø Jessica Edwards, et al. vs. Jefferson County Commission; Bettye Fine Collins; Travis Hulsey; J. T. Smallwood; et al., Case No. CV-2007-900873 in Jefferson Co., Alabama Circuit Court; retained by Hill-Turner, LLC for the Plaintiff; analyzing historical and projected financial statements to determine the ability to pay a court ordered judgment (2009 – Written Expert Report)

Ø Carlin Nicosia, Trust Beneficiary v. Trustee for Robert David Jones Irrevocable Trust Dated June 30, 1982, Civil Action No. CV-07-02961 (ER) in Jefferson Co., Alabama Circuit Court; Court Appointed by the Honorable Edward L. Ramsey; forensic accounting investigation into trust transactions (2008 – Written Expert Report)

11 May 2020

Ø HealthSouth Corporation Stockholders v. Michael David Martin (Former CFO of HealthSouth Corporation) in the Circuit Court of Jefferson Co., Alabama; retained by Starnes & Atchison (Michael Atchison) for the Plaintiff; hidden asset search of imprisoned former CFO’s assets (2008 – Written Expert Report)

Ø Howell v. Howell in Shelby Co., Alabama Circuit Court; retained by Gordon, Dana, Still, Knight & Gilmore, L.L.C. (Bruce Gordon) for the Defendant; analyzing business valuations of six healthcare equipment businesses, reviewing financial records and general ledgers and making business value calculations, performing a hidden asset search (2008 – Written Expert Summary Report)

Ø Rene` Hollis v. Charles E. Hollis, Jr. in Jefferson Co., Alabama Circuit Court; retained by The Crittenden Firm (Judy Crittenden) for the Plaintiff; forensic accounting investigation into hidden assets and manipulated accounting records, applied federal guidelines to reconstruct the income and net worth of the married couple who lived from cash resources for over twenty years accumulating assets in excess of $3 million while reporting a salary of $30,000 annually; demonstrated many fraudulent practices conducted over time within the husband-owned and controlled closely held business; and valued a highway paving company (2007 – Written Expert Reports)

Ø Jennifer Kay Kotouch vs. Gary James Kotouch (and) Gary Kotouch vs. Express South, LLC, et al. in Houston Co., Alabama District Court; retained by Massey, Stotser & Nichols (Rick Stotser) for the Defendant; business valuation of multiple auto parts companies (2007 – Written Expert Report)

Ø Wallace C. Bush, Jr. v. Spar, Inc.; retained by Fawal & Spina (Joseph Fawal) for the Plaintiff; valuation of a minority interest in a refractory business in a shareholder dispute (2006 – Written Expert Report)

Previous Commercial Damages Engagements Ø Determined and calculated alleged patent infringement damages Ø Demonstrated damages from a contract violation via lost business value through the business valuation of Retail

Food Chain – Report and Deposition Previous Minority Shareholder Oppression Engagements Ø Business Valuations of commercial & residential real estate sales companies, a real estate development company,

and real estate management companies – Reports and Deposition Ø Business Valuation of residential mortgage and title companies – Reports Ø Alternative Dispute Resolution– Valued a software development firm and assisted owners in stock buy-out

proceedings under the shareholder agreement

Previous Matrimonial Dissolution Business Valuation and Forensic Accounting Engagements Ø Business Valuation of a country club golf Pro Shop – Report & Trial Testimony Ø Business Valuation of a medical practice, restaurant, investment companies, real estate holdings, family trust,

technology firm, and coal & timber company - Reports Ø Business Valuation of a professional consulting firm – Report, Testimony before Special Master & Trial Testimony

Previous Forensic Accounting / Fraud Investigation Engagements Ø Fraud in Business’s Pre-Acquisition Financial Statements; discovered and reported a fraudulent financial reporting

scheme through reading and analyzing financial statements of a pre-acquisition target – Report and Arbitration Testimony

Ø Cash embezzlement allegation within a municipal government entity – Report Ø Automobile dealership cash and inventory theft and embezzlement; lapping scheme; vendor collusion - Report Ø Furniture & Appliance retailer – Report & Deposition Ø Steel fabrication business – Report

12 May 2020

Previous Troubled Business Restructuring Opinions Ø Court Appointed Examiner - Entertainment organization’s Plan of Reorganization – Report Ø Court Appointed Examiner – Metal fabrication contractor’s Plan of Reorganization – Report

NON-EXPERT WITNESS FORENSIC ACCOUNTING ENGAGEMENTS Ø Embezzlement within a dental practice Ø Embezzlement with a nonprofit organization Ø Cash embezzlement within a water & sewer utility discovered during a routine financial statement audit Ø Cash embezzlement investigation within a large ministry discovered during a routine financial statement audit Ø Cash embezzlement investigation within a municipal government utility, and re-design of internal control structure Ø Designed internal control policies & procedures in a heavy equipment services closely-held business Ø Investigated fraud by a construction contractor Ø Investigated fraud by the CEO of a large K-12 private school; determined damages; provided financial statement

assurance; designed and documented detailed accounting & finance procedures, and board of directors’ oversight policies and procedures; developed a standardized Board of Directors reporting package

Ø Investigated high-dollar insurance lost profits damages claims for an insurance company – Restaurant fire claim; train collision loss claim; and construction site fire loss claim

Ø Investigated alleged improper activities by the former CFO of a large Birmingham healthcare system in conjunction with the financial statement audit of the health care system by KPMG; determined damages

Ø Investigated fraud at a wholesale distribution company; determined theft loss damages Ø Investigated fraud at an automotive service company; determined theft loss damages Ø Investigated fraud at an automotive dealership; determined theft loss damages Ø Investigated fraud at a truck parts distributor; determined theft loss damages

SIGNIFICANT TRADITIONAL CPA SERVICE ENGAGEMENTS Ø Guided consolidated federal healthcare contractor through $832,000 contract billing violation initiated by a subsidiary

CEO override of internal controls, securing continuance of all government contracts, board of directors credibility, and over 200 jobs; earned compliments of government regulators, defense contract auditors (DCAA), Department of Justice officers, Washington, D.C. legal counsel, board members, and corporate officers

Ø Post-acquisition Consultant: As out-sourced CFO, achieved resolution to numerous major accounting and reporting problems of a $150 million U.S. Tier 1 automobile component manufacturing corporation following its acquisition by a foreign privately held corporation; reallocated $90 million general ledger account line item containing all plant construction and equipment acquisition costs, and created methods for allocating costs to individual assets and robotic assembly lines in the plant; performed asset cost allocations; recommended numerous accounting policies and procedures; reported corrections to previously released financial statements; computed deferred income taxes; facilitated transition of newly hired finance officer; coordinated resolution to capital lease and intangible asset accounting issues raised by Ernst & Young – Mexico

Ø Assisted a water and sewer utility and the related municipal government in avoiding Receivership threatened by material bond trust violations; performed financial statement audits, and negotiated successful resolution with bank trust department executives and their external legal counsel

Ø Created an extensive financial model to forecast the cost of renovating an historic department store building to house a $50 million state-of-the-art science museum, complete with numerous exhibit creation cost estimates; prepared cash flow projections to predict amount and timing of financing need

Ø Verified cost of newly constructed $8 million performance theatre, redesigned financial reporting model, assessed

13 May 2020

financing need, recommended financing structure, and prepared historical financial statements and financial projections to demonstrate debt service capabilities that led to successful refinancing

Ø Performed a business acquisition due diligence audit; determined existing asset values and purchase price, and negotiated the transaction for Birmingham company buying-out a national competitor in Tampa, FL

Ø Conversion of a Grand Cayman Apartment Complex to Condominiums; performed the basic accounting for cost capturing and segregation and tax compliance work for a group of U. S. investors who acquired property in Grand Cayman and successfully converted it into Condominiums that were each later sold.

Ø Sarbanes-Oxley Act of 2002 implementation services for a multi-state, Federal Government airplane refurbishment contractor conglomerate; project involved controls assessment, documentation design and creation, segregation of existing preventive and detective controls, and recommended improvements to preventive internal controls; identified pre-Ernst & Young audit material weaknesses; the creative documentation design methodology that segregated preventive and detective controls was praised by Ernst & Young as never having been seen before

Ø Financial institution due diligence examination for prospective acquirer; discovered, documented, and reported significant understatement of loan loss reserve that resulted in client saving over $3 million

Ø Designed internal control system for a municipal electric, water and sewer utility that compliant with “December 2011 (version 6), COSO Internal Control – Integrated Framework”

Ø Gained commendations from a large New York healthcare investment firm regarding business plan and financial projections for a new Medical Mall campus stating, “we have never seen a business plan this well prepared”

Ø Developed business plans, intricate financial projections, and financing proposals for an Internet start-up operation, a physician practice relocating to the Mayo Clinic, a plastic surgery start-up practice, a health services organization, nonprofit organizations, and wholesale distributors, among others which all resulted in successful business ventures

Ø 3-Year audit of multi-state health care provider; prepared all financial statements with note disclosures; Ernst & Young issued audit opinions based on our work

Ø Led joint audit of a large mortgage company in Atlanta using Deloitte & Touche’s paperless audit software; prepared financial statements with note disclosures; coordinated work with Deloitte & Touche San Diego office

Ø Coordinated with PWC Orlando office and led the financial statement audit of a telecommunications consolidated entity; audit was relied upon for determining target company acquisition price

Ø Worked in conjunction with Ernst & Young in performing a 3-year audit and preparing the financial statements for an entertainment company’s Initial Public Debt Offering

Ø Acting CFO for businesses in lieu of employing their own full-time CFOs Ø Counseled boards of directors in effectively discharging their duties regarding oversight of CEOs and CFOs; designed

and developed written accounting, finance, and board of directors oversight policies and procedures for a multi-state ministry and a large community foundation; developed boards of directors reporting packages to achieve informative reporting and enhance decision-making

Ø Facilitated resolution to disputes regarding consolidated group inter-company service contracts Ø Facilitated strategic planning for a $10 million corporation Ø Successfully negotiated penalty abatement for failure to timely file income tax and information returns or pay income

taxes timely; creatively solved complex income tax problems Ø CPA Firms Partner in Charge of Accounting & Auditing Services (1992 – 2015) - Designed, implemented, and

monitored quality control systems for four CPA firms; Obtained unqualified opinions, without letter of comment, on all nine (9) SEC and non-SEC peer reviews of CPA firms’ compliance with professional standards with respect to accounting & auditing services

14 May 2020

CONTINUING EDUCATION Continuing education completed for all credentials (CPA/CFE/CFF/ABV/CVA) in the areas of accounting, auditing, tax, business valuation, fraud, damages, and forensic accounting since inception for each; exceeding forty-hours per year. Coronavirus COVID-19 Matters

• March 17, 2020 ITR Economics Webinar: The Potential Impacts of COVID-19 • March 27, 2020 ITR Economics Webinar: Seeking Clarity in the Aftermath of Dual Black Swans • April 8, 2020 NACVA/ASA/CBA Webinar: Impact of COVID-19 to Global Business Valuation and Appraisal • Co-Instructor, April 15, 22, 27, and 29, 2020 NACVA Webinars: COVID-19 Impacts to Business Valuation,

Forensic Accounting, and Damages Determinations • April 16, 2020 Duff & Phelps Webinar: Coronavirus: Cost of Capital Considerations in the Current Environment • April 16, 2020 Valuation Products & Services Webinar: Estimating Long-term Growth Rates in Times of

Economic Uncertainty • May 14, 2020 Valuation Products & Services Webinar: COVID-19 and Business Valuation – What to do NOW!

2019 National Association of Certified Valuators and Analysts Annual Consultants’ Conference June 5-8, 2019

• Business Valuation Report Peer Review / Case Analysis in Person • Current Update in Valuations

o Industry Compliance - Federal and State Case Law Update, IRC Section 199-A, Tax Cuts and Jobs Aid Act,

o AICPA Statement on Standards for Accounting and Review Services No. 21, 22, 23, and 24 Update o The Calculation of Value Controversy – More Efficient or Serious Controversy o Buried Treasure – Dig into the Balance Sheet o Cost of Capital Conundrum

• Keynote: The Power of Storytelling on Your Way to the Top • Remaining Objective as an Expert Witness – Insights from the Psychology of Judgment and Decision Making • Evaluating the Numerator in the Valuation Equation • The Calculation of Value Controversy – More Efficient or Serious Compromise? • Buried Treasure – Dig into the Balance Sheet • Cost of capital Conundrum • Are the Experts Even Working on the Same Case? – How to Reconcile Significant Differing Expert Opinions • Reconciling Going-Concern Business Valuation Indications Derived from Multiple Business Valuation Methods • Alternate Practice Mechanism to Produce Going-Concern Business Valuations – Moving Beyond Prevailing

Practice Mechanisms • Crossing the Bridge to Liquidity – DLOM and DLOC • The Truth, The Whole Truth – Storytelling and Persuasion

AAML/BVR National Divorce Conference, May 8-10, 2019

• Deep Dive into TCJA One Year Out: Tax law and Divorce • Top Ten Tips for Divorce Attorneys and Experts • Asset Protection and Offshore Assets • Blockchain/Crypto Currency • 25 Tax issues that Affect Divorce Settlements • Handling Intellectual property in Divorce • Mediating on Mediation • Complex Cash Flows: Analyzing Multiple Income Sources for a Spouse • Demonstrative Evidence: The Brain Follows What the Eyes See • Hidden Assets/Difficult to Value: How to Value What You Can’t See

Mediation Training, January 29 - February 2, 2019

• Mediation, Inc. (Andy Little) – 40-hour Certified Superior Court Mediation Training

15 May 2020

2018 ITR Economics Webinar December 11, 2018 • Economic Update - A Bend in the Road: 2019-2020

2018 Business Valuation Resources Webinar November 20, 2018

• Cost of Capital Professional – Transparent & Simple 2018 AICPA Forensic & Valuation Services Conference November 5-7, 2018

• Hands-on Data Analytics and Visualizations • Techniques for Discovering hidden Assets in the Marital Estate • Business Background Investigations in North America • Dexterity in Damages Covering All the Angels • Emerging and Continuing Conundrums in Cost of Capital • Damages – When are they Foreseeable? • How to Tell an Attorney No • Blockchain – Beyond Cryptocurrency • Professional Standards for Forensic Engagements • Goodwill – Entity Versus Personal • Lightning Round – Expert Witnessing Experiences • Net Cash Flows Complications • Forensic Mediation in a Matrimonial Matter – Perspective of a Judge and an Accountant

2018 South Carolina Association of CPAs Webinar October 11, 2018

• Ethics: Professional Conduct for South Carolina CPAs 2018 CPA Academy Webinar September 19, 2018

• Ethics: Understanding How Judgment Traps and Biases Undermine Objectivity 2018 South Carolina Association of CPAs Webinar August 16, 2018

• AICPA Accounting & Auditing Update Webinar 2018 National Association of Certified Valuators and Analysts Annual Consultants’ Conference June 19-22, 2018

• Business Valuation Report Peer Review / Case Analysis in Person • Current Update in Valuations

o Weighted Average Cost of Capital o Federal and State Case Law Update o Business Valuation After the Tax Cut and Jobs Act o How Two Valuation Experts Can Arrive at Different Conclusions

• Keynote: Artificial Intelligence • New Tool for Navigating the Cost of Capital • FASB Update on Issues Affecting Business Valuation • Beliefs, Behaviors, and Fraud in Valuations • Calculating Lost Household Services • Rebuttal Reports – To Be or Not to Be • Can Insolvency and Lost Profits Coexist? • Opposing Experts without Standards – What to Expect and How to Challenge Them • Being a Powerful Expert Witness • The Truth, The Whole Truth – Storytelling and Persuasion

2017 AICPA Expert Witness Skills Workshop September 13-16, 2017 Overview of expert reports, trial communications, damages and business valuation demonstrations, deposition, direct and cross examination, and mock trial training

16 May 2020

2017 National Association of Certified Valuators and Analysts Annual Consultants’ Conference June 7-10, 2017 • Business Valuation Report Peer Review / Case Analysis in Person • Current Update in Valuations

o Cost of Capital – Current Controversies and New Research o Federal and State Case Law Update o “Double Dip” again…and again…and again-Bringing Clarity to this Complex Issue o Dabuert Update

• Keynote: The Reinvention of America • The Reasonable Certainty Requirement in Lost Profits Litigation-Best Practices for Proving Your Damages

Calculation • The Sanity Check-Hypothetical Willing Buyer and Willing Seller Test • Working your Way through the DLOM Minefield • Resolving Family Law Disputes • Around the Valuation World® Morning Show • Keynote: Experts Sabotaging Themselves in Court-The Judges tell All • The 3R’s of Being a Defense Expert-Reviewin’ Rittin’ and Rebuttin’ • Corporate Divorce Litigation-Understanding its Dynamics and Formulating Solutions • Taking a Deeper Dive into the Lost Profits “But-For” World • Forensic Accounting Techniques in Business Appraisals • Theatre Skills and Expert Witnesses

2016 North Carolina Association of Certified Public Accountants Webinar December 30, 2016

• Professional Ethics & Conduct

2016 National Association of Certified Valuators and Analysts Annual Consultants’ Conference June 8-11, 2016 • Case Analysis in Person • Current Update in Valuations

o Federal and State Case Law Update o Impact of the IRS Job Aids on Discount for Lack of Marketability o The Three Valuation Approaches-Challenges and Issues o Trending Matters in Business Valuation

• Keynote: Navigating the Economy for Business Growth and Success • Advanced Issues in Damages Analysis • Employing Internet and Social Media Analytical Tools in Valuation and Damages Calculations • Divorce Valuations-Who Owns the Personal Goodwill? • Passive Appreciation of Non-Marital Estate-Quantitative Analysis • Keynote: Finding Resolution through Concurrent Witnessing-Hot-Tubbing with Judge Laro and Experts • Expert Witness Testimony-Vies from the Bench, the Bar, and the Witness Stand • Resolving the Debate about the Valuation of Physician Practices • Forensic Accounting in a Business Divorce • Around the Valuation World® Morning Show • The Engagement Letter-It All Starts Here (And Could End Here) • Thriving in Forensics-Practice Instructions for Forensic Operators • Tips for Practitioners - Writing as Part of Your Practice

2016 AICPA / AAML National Conference on Divorce May 19-20, 2016

• Valuation of Stock Options, Appreciation Rights and Other Equity Compensation (AICPA Accounting and Valuation Guide: Valuation of Privately-Held-Company Equity Securities Issued as Compensation)

• State of the Economy: Market Signals • Hot Topics in Health Care Valuation: Reasonable Compensation, HIPAA and a Surprise or Two • Oh! Didn’t I Tell You About My Offshore Assets? • The Forensic Accountant in a Mediation: The Secret Underutilized Asset • The High-Profile Divorce: “Show Me the Money!”

17 May 2020

• The Valuation Nightmare of S Corporations for Divorcing Spouses • Using Technology to Automate Electronic Discovery and Key Financial Evidence • Cost of Capital: What You Think You Know, but Don’t, About the Equity Risk Premium (ERP) • Beware of Experts Bearing False Gifts • “I Don’t Buy It:” The Effect of Buy-Sell Agreements in Divorce • The Battle of New Orleans: Debating the Hot Topics in Business Valuation • Top 10: The Need-to-Know New Cases • The Double-Dip Dilemma: A Dead Cow Gives No Milk

2016 AICPA April 28, 2016

• Engagement Letters for Litigation Services: Defining the Scope and Limitations of Services 2016 Private Equity Accounting Insights April 11-12, and 14, 2016

• Private Equity Carried Interest and Carried Interest Modeling, and Private Equity Accounting Crash Course 2016 Valuation Products and Services, LLC Webinar March 1, 2016

• New Hitchner Pratt Fishman Guide – Select Controversial Issues in Valuation

2015 AICPA Forensic & Valuation Services Conference November 8-10, 2015 • Fair Value Workshop • Three Patterns of Deception and a Radical Path to the Truth • Valuation of Physician Practices: What Makes Them so Different • Current Issues in IP Litigation • Valuing a Distressed or Impaired Business • Get What You Want with What You’ve Got! • FVS Forum • Succession Planning – Building a Better, Faster, Stronger Bench • Damages Calculations for Personal Injury • Income Approach II – Cost of Capital • Interaction with Counsel in the Preparation of Expert Reports • Market Approach-Guideline Company Transactions Method • Forensic Judges Panel • The Most Misunderstood, Misestimated and Misused Number in Valuation • Lost Profits: A Case Study of Reasonable Certainty and Discounting • Telling the Story with Demonstrative Exhibits • Deconstructing Trusts-Claims on Trusts and Forensic Accountants Role

2015 IMA Charlotte Chapter Fraud Conference June 10, 2015

• Catch Me If You Can • Abuse & Exploitation of Elders: National Trends • Red Flags of Construction Fraud • Financial Fraud: Follow the Money • Issues in Employment Verification • Cyber Security and Information Protection • Insurance Fraud: The Art of the Con

2014 AICPA Forensic & Valuation Services Conference November 9-11, 2014

• Science of Charisma: The Secrets of Public Speaking and Communication • Presenting Complex Accounting Issues at Trial or Arbitration • Advanced Issues in Damages Analyses • Earnings Basis, Earning Capacity and Work Life Expectancy in Personal Injury/Wrongful Death • FVS Forum • Market Signals: What the Financial Markets are Telling Us Now

18 May 2020

• Nuances of White-Collar Crime Litigation • How to Communicate, Persuade and Convince a 21st Century Jury • Developing and Growing a Litigation Practice Niche • Forensic and Valuation Issues in Health Care • Madoff: Diary of the Ponzi Scheme Case and Recovery Initiative • What Financial Experts Need to Know About e-Discovery • Addressing the Economic Espionage Threat • Case Law Update Relevant to Damage Issues • Finding Clues in Data: Leveraging Guerilla Analytics in Investigations

2014 Consultants’ Training Institute July 28, 2014

• Case Analysis in Person • Current Update in Valuations

2014 National Association of Certified Valuators and Analysts Annual Consultants’ Conference June 18-20, 2014

• Keynote: Cost of Capital Update • Keynote: Ivory Tower Irony: How Many Appraisers Can Dance on the Head of the Private Capital Markets? • Role of the Expert • Conducting Successful Fraud Investigations-Navigating Risk and Avoiding Pitfalls • Financial Forensics Panel • Lost Profits and Damages Calculations • Rebuttal Reports and Defense Expert’s Role • Deposition and Testimony • Industry Specialty Round Tables • Litigation Report Writing Clinic

2014 Annual ACFE Global Fraud Conference June 15-17, 2014

• Expert Discovery Issues • Report Writing and Requirements for Experts • Testifying in Depositions and Trials • Taking your CFE to the Next Level of Expert Witness • Corporate Fraud in the Federal System: Civil & Criminal Penalties • Tips, Tools & Techniques for Success in Fraud Examinations • Just Because You’re an Expert…Doesn’t Make You Interesting • Turning Data Analysis Into Dollars • An Engaging Analysis of the Numbers Used in Actual Fraud Schemes

19 May 2020

BUSINESS VALUATIONS PERFORMED

Ø Asphalt Paving Company Ø Automobile Body Shop Ø Automobile Parts Distribution Companies Ø Automobile Repair Service Company Ø Background Search Services Company Ø Barbecue Grill Patented Components Company Ø Brick Manufacturing Ø Business Consulting Firm Ø Carpet and Flooring Retailer Ø Coal Mining Cable Repair Services Company Ø Commercial Bakery Ø Commercial Construction Contractor Ø Commercial Real Estate Sales Company Ø Commercial Real Estate Management Ø Computer Software Development Company Ø Concrete Manufacturer Ø Consulting Firms Ø Country Club Ø CPA Firms Ø Dental Practices Ø Distribution Companies Ø Electrical Services Contractor – Commercial Ø Fine-dining, Full-service Restaurants Ø Furniture Manufacturer Ø Grocery Store Conglomerate Ø Healthcare Administration Ø Healthcare Equipment Sales Company Ø Heavy Equipment Repair Services Company Ø Industrial Manufacturing Company Ø Insurance Agency Ø Intellectual Property Ø Law Firms Ø Manufacturing Companies Ø Medical Practices Ø National Exposition Company Ø NASCAR Racing Business Ø NASCAR Racing Maintenance & Support Business Ø Nonprofit Intellectual Property (Human Trafficking) Ø Paint Manufacturing and Distribution Company Ø Personnel Services Company – Multi-state Ø Petroleum Products Distribution Company Ø Physician Practices and Medical Practice Groups Ø Portfolio Management Companies Ø Private Equity Funds Ø Private Equity Funds’ Management Company Ø Private Equity General Partner and Limited Partner Interests Ø Portfolio Asset Management Companies

20 May 2020

Ø Professional Consulting Firms Ø Professional Service Firms Ø Public Storage Facilities Ø Real Estate Mortgage Company Ø Real Estate Title Company Ø Registered Investment Advisor Ø Residential Real Estate Construction Companies Ø Residential Real Estate Sales Companies Ø Residential Repair & Maintenance Services Company Ø Retail Book Store Ø Retirement Plan Assets – NFL Players, FERS, Others Ø Safety Products Distribution Company Ø Steel Fabrication Business Ø Steel Plateworks Manufacturing Ø Steel Tube Manufacturing and Fabrication Ø UPS Stores Ø Vending/Route Distribution Company Ø Wood Products Manufacturing

21 May 2020

LAW FIRMS / COURTS RETENTION AS AN EXPERT WITNESS

Ø Adams & Reese, formerly Lange, Simpson, Robinson & Summerville (Birmingham, AL) Ø Allen & McCain, P.C. (Atlanta, GA) Ø Baker, Donelson, Bearman, Caldwell & Berkowitz, PC (Birmingham, AL) Ø Balch & Bingham (Birmingham, AL) Ø Bates & Bates Law Office (Dickson, TN) Ø Bell, Davis & Pitt, P.A. (Winston-Salem, NC) Ø Blain, Sabrina, Esq. (Charlotte, NC) Ø Boyd, Fernambucq & Dunn, P.C. (Birmingham, AL) Ø Brown, Moore & Associates (Charlotte, NC) Ø Burr & Forman LP (Birmingham, AL) Ø Bush Ross, P.A. (Tampa, FL) Ø Candace B. Peeples Family Law (Birmingham, AL) Ø Church Watson Law, PLLC (Cornelius, NC) Ø City of Birmingham, Alabama District Attorney’s Office Ø City of Decatur, Alabama District Attorney’s Office Ø Collins Family Law Group (Monroe, NC) Ø Davies, Kenneth T., Esq. (Charlotte, NC) Ø Dominick, Fletcher, Yeilding, Wood & Lloyd (Birmingham, AL) Ø Fawal & Spina (Birmingham, AL) Ø Gallivan White Boyd (Charlotte, NC) Ø Gordon, Dana, Still, Knight & Gilmore, LLC (Birmingham, AL) Ø Gulas & Stuckey (Birmingham, AL) Ø Hamilton Stephens Steele + Martin, PLLC (Charlotte, NC) Ø Harden Law Firm (Ft. Mill, SC) Ø Harkey Lambeth & Gunter (Charlotte, NC) Ø Heard Ary & Dauro (Huntsville, AL) Ø Hill – Turner, LLC (Birmingham, AL) Ø Howard & Howard (Ann Arbor, MI) Ø Hull & Chandler (Charlotte, NC) Ø Hunt Law, PLLC (Charlotte, NC) Ø James McElroy & Diehl (Charlotte, NC) Ø Julie Katz Callaway, PC (Birmingham, AL) Ø Ketan and Soni PLLC (Charlotte, NC) Ø King Collaborative Family Law (Charlotte, NC) Ø Knipp Law Office, PLLC (Charlotte, NC) Ø Krusch Law, PLLC (Charlotte, NC) Ø Krusch & Sellers, P.A. (Charlotte, NC) Ø Leach, Timothy (Gastonia, NC) Ø Lincoln Derr, PPLC (Charlotte, NC) Ø Lusk and Lusk (Guntersville, AL) Ø Marcellino & Tyson, PLLC (Charlotte, NC) Ø Massey, Stotser & Nichols, P.C. (Birmingham, AL) Ø Maynard, Cooper & Gale, PC (Birmingham, AL) Ø Methvin, Terrell, Yancey, Stephens & Miller, P.C. (Birmingham, AL) Ø McCord, Samuel, Esq. (Birmingham, AL) Ø McIlveen, PLLC (Gastonia, NC) Ø Miller Monroe & Plyler, PLLC (Raleigh, NC)

22 May 2020

Ø Moore & Van Allen (Charlotte, NC) Ø Osborn, D. Christopher, Esq. (Charlotte, NC) Ø Peters & Monyak, LLP (Atlanta, GA) Ø Pope McMillan, PA (Statesville, NC) Ø Pressley, Thomas & Conley (Statesville, NC) Ø Quillen Law Office, LLC (Birmingham, AL) Ø Richard M. Koch, P.A. (Charlotte, NC) Ø Rosenwood, Rose & Litwak, PLLC (Charlotte, NC) Ø Shaw, Paul B., Jr. LLC (Birmingham, AL) Ø Sirote & Permutt, PC (Birmingham, AL) Ø Smith, Gambrell & Russell LP (Atlanta, GA) Ø SNEED PLLC (Davidson, NC) Ø Snell & Wilmer, LLP (Salt Lake City, UT) Ø Sodoma Law (Charlotte & Monroe, NC) Ø Starnes Davis Florie LLP (Birmingham, AL) Ø Sterling & Hood (Birmingham, AL) Ø Stroud, Joseph E., Jr. (Jacksonville, NC) Ø The Crittenden Firm (Birmingham, AL) Ø The Hatcher Law Group (Charlotte, NC) Ø The Honnold Law Firm, PA (Charlotte, NC) Ø The Law Office of Rebecca McNerney PLLC (Charlotte, NC) Ø The Rose Law Firm (Birmingham, AL) Ø The Salvagio Law Firm (Birmingham, AL) Ø Thomas, Godley & Grimes (Davidson, NC) Ø Tin Fulton Walker & Owen, PLLC (Charlotte, NC) Ø Touchstone Family Law (Charlotte, NC) Ø U. S. Bankruptcy Court, Northern District of Alabama Ø Virginia Meigs, Esq. (Birmingham, AL) Ø Wallace, Jordan, Ratliff & Brandt (Birmingham, AL) Ø West, Brown, Huntley & Thompson, P.C. (Breckenridge, CO) Ø Williams & Connolly, LLP (Washington, D.C.)