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- United States of America v. David Shelofsky (Oregon District Court, Case No. CR-06-415-KI): Testifying expert for defense counsel in trial related to embezzlement from major United States financial institution. Assisted counsel in analysis of transactions, forensic review of multiple bank accounts and real estate transactions, prepared damage report, conferred with United States Assistant Attorney, United States District Court Judge, Federal Bureau of Investigation and bank executives. Result: No disgorgement of defendant’s net worth in penalty phase of trial and no other individuals indicted in scheme.
- United States of America v. Thomas G. Turner (Washington Western District Court, Case No. CR-05-355C): Testifying expert for defense counsel in trial related to public company executive accused of fraud and lying to public company auditors. Analyzed multiple complex real estate purchase and sales transactions, adherence to Generally Accepted Accounting Principles (GAAP), analyzed standard of care violations of “Big-4” accounting firm in connection with the audit of financial statements, reviewed / analyzed numerous depositions, and provided testimony in federal court. Result: Jury verdict guilty on other counts.
- (Undisclosed Corporate Executive): Consulting expert to white-collar criminal defense counsel in connection with corporate executive who was investigated by the U. S. Securities & Exchange Commission related to his role and fault in accounting irregularities that led to significant restatements of publicly filed financial statements and disclosures. Analyzed executive’s role in corporation, analyzed disclosures that executive made to other officers inside the company related to financial transactions, analyzed the standard of care related to financial executives of the company, analyzed company documents related to the restatement issues, prepared potential deposition related questions and interviewed client according to those potential questions and issues, assisted in evaluating potential claims against corporation. Result: No criminal indictment.
- (Undisclosed Bookkeeper): Consulting expert for defense counsel in matter involving a bookkeeper accused of embezzling funds from her former employer. Prepared forensic analysis of transactions in multiple bank accounts and credit card statements, reviewed and analyzed police detective’s report, and prepared multiple reports for review by police detective and county district attorney. Result: No criminal indictment.
- United States of America v. Jon Michael Harder (Oregon District Court, Case No. 3:12-CR-00485-KJ): Consulting expert for defense counsel related to Chief Executive Officer of Sunwest Assisted Living enterprise accused of wire and mail fraud and defrauding investors out of approximately $130 million. The Sunwest enterprise was the largest privately held senior housing company in the United States with over 700 related entities and real estate valued in excess of $5 billion. Recommended case strategies related to reliance on independent certified public accounting firms and hundreds of financial statement audits that were performed, recommended case strategies related to “pooling of funds” and Mr. Harder’s assertion that its entities were not “commingled”, recommended case strategies related to prohibited related party transactions, calculated Mr. Harder’s economic status as a “net lender” to Sunwest (instead of an embezzler), prepared summary analysis of market losses in all real estate segments during the relevant periods to highlight loss causation issues, and analyzed numerous Private Offering Memorandums (“PPM”) to identify areas where representations differed from actual events. Result: Plea agreement.