• (Former Chief Financial Officer v. Former Employer): Testifying expert for defense counsel in wrongful termination claim by former Chief Financial Officer. Review of work product prepared by CFO, evaluated accuracy of work product, evaluated failure to follow professional accounting standards, provided consultation related to settlement. Result: Settlement.
• Gary and Susan Carlson v. American Pacific Mortgage Corporation (United States District Court for the Western District of Washington, Case No. 2:14-CV-01141-RSM): Testifying expert for defense counsel in wrongful termination case and dispute involving the calculation of bonuses earned by plaintiffs in connection with employment agreements and related amendments. Reviewed financial statements, analyzed errors causing inflated income levels, prepared schedules calculating specific bonuses earned vs. claimed and prepared expert report for federal court. Result: Settlement.
• Vernon Banta v. The City of Merrill, Oregon (Oregon District Court, Case No. 06- CV3003-CL): Testifying expert for plaintiff counsel in wrongful termination case. Prepared damage model for lost income, wages, and benefits and testified in federal court. Result: Jury verdict for plaintiff.
• (Former Employee v. Foreign Resort Operator): Testifying expert for defense counsel involving claims made by former Employee related to fraud, embezzlement, breach of

U.S. national security, and tax evasion in U.S. and foreign territories. Reviewed and analyzed complex international corporate and related party structures, income tax returns and financial statements, bank statements, other documents, and interviewed witnesses. Provided income tax research, corporate structuring advice, analyzed U.S. and international investments, identified professional malpractice claims against 3rd party accounting firm, and provided advice and information in connection with settlement discussions and mediation. Result: Settlement.

• Terry Peters and Douglas Schroeder v. Seeds, Inc. (Washington State Superior Court in and for Whitman County, Case No. 14-2-00266-0): Testifying expert for defense counsel involving claims made by former CEO and CFO related to breach of employment agreement and failure to pay wages. Reviewed financial records and financial statements and discovered evidence of misappropriation of company assets by plaintiffs. Performed forensic analysis of issues discovered and calculated amounts in excess of damages claimed by plaintiffs. Provided deposition and prepared mediation and trial exhibits. Result: Settlement.
• Nicki Cribbs v. Stacey Clark, DPM, PC et al. (Oregon District Court, Case No. 2:17CV00724-SU): Testifying expert for defense counsel in a case involving a former employee who sued a former employer alleging violations of ERISA laws, fraud and misrepresentation. Performed forensic analysis of documents, retirement plan contributions made compared to required contributions, prepared mediation and trial exhibits. Result: Settlement.
• Pieter Smeenk v. Michael Faught and The City of Ashland (Oregon District Court Case No. 1:17-CV-01466-CL): Testifying expert for defense counsel in a case involving a former employee who sued the City for wrongful termination and whistleblower retaliation. Analyzed Plaintiff damages calculations, prepared independent damages calculations, expert report, trial exhibits, and testified in trial. Result: Jury verdict for Plaintiff and damages amount equal to defense expert calculations.
• Mental Health Care Provider v. Former Shareholder and Chief Executive Officer (Private Arbitration Matter): Testifying expert for plaintiff counsel involving counter claims made by former shareholder and CEO related to wrongful termination and business valuation. Analyzed financial statements, projections and budgets, and other financial information, prepared an independent business valuation and trial exhibits supporting my testimony that opposing expert report and testimony should be entirely disregarded in favor of my analysis. Result: Arbitration ruling in favor of plaintiff and opposing expert opinion was excluded as by panel.
• Northwest Tower Crane Services, Inc. v. Donna L. Angevine (Superior Court of Washington for King County Case No. 19-2-17353-0- KNT): Testifying expert for plaintiff counsel in a case involving a former financial officer accused of misappropriation. Analyzed expert reports with respect to the actions of Defendant, analyzed the standard of care and fiduciary duties of a financial officer, and testified in connection with her alleged actions that violated her fiduciary duty and the standard of care expected of a financial officer. Result: Settlement.

• 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.

• Pendleton Grain Growers, Inc. et al. v. Farmers Warehouse and Commission Company (Washington State Superior Court for Klickitat County, Case No. 16-2- 00120-9): Testifying expert to plaintiff counsel in case involving Horse Heaven Grain, LLC, a joint venture undertaken by both parties and where plaintiff alleged that defendant engaged in improper related party transactions, conflicts of interest, and failure to distribute Horse Heaven’s cash flow. Performed an analysis of all related party transactions, prepared restated financial statements for litigation purposes, analyzed and rebutted business valuation prepared by defendant expert, prepared mediation exhibits and presentation, and assisted plaintiff counsel at mediation. Result: Summary judgement motion granted in favor of defendant.
• Thomas Michael Anderson, as Trustee for Timothy P. Moyer Trust et al. v. Fox Tower LLC et al. (Multnomah County Circuit Court, Case No. 1205-05664): Testifying expert to defense counsel in case alleging damages of $4.5 million for breach of partnership agreements, conversion, breach of fiduciary duty, accounting and constructive trust. Analyzed all transactions alleged by plaintiff to determine proper accounting, prepared analysis and exhibits for trial or settlement purposes. Result: Settlement.
• David Giller v. Douglas Westervelt (Multnomah County Circuit Court, Case No. 1305-06470): Testifying expert to defense counsel in case alleging damages of $6.3 million for breach of agreements, and breach of fiduciary duty. Analyzed related party transactions alleged by plaintiff to determine proper accounting, prepared analysis and exhibits for trial or settlement purposes. Result: Settlement.
• ABG V, LLC v. Alpenrose Company, Smith Brothers Farms, Inc. et. al (Multnomah County Circuit Court, Case No. 19CV35818): Testifying expert for plaintiff counsel in a case where 2% shareholders of a family-owned dairy commenced litigation to prevent the sale of the dairy to non-family owners claiming the Board of Directors of Alpenrose breached their fiduciary duty to the minority shareholders. Analyzed process of the Board related to the process for determining price and buyer, discovered unreported intangible lease value of approximately $15 million which would accrue to majority owners, analyzed unreasonable sale terms and valuation of proposed sale below liquidation value, and testified in trial regarding the same. Result: Judicial ruling for 98% plaintiff group.
• In the Matter of the Trusts created by Arthur Demuro (Deceased) (Multnomah County Circuit Court, Case No. 18PB05100): Testifying expert to defense counsel in case alleging Trustee breach of fiduciary duty, self-dealing, asset mismanagement, failure to keep adequate records, and inappropriate compensation among other items. Analyzed related trust agreements for permitted and prohibited transactions, reviewed financial information and tax returns, analyzed relevant transactions, prepared analysis of beneficiaries of relevant transactions, advised counsel related to each allegation for each transaction, prepared analysis and exhibits for trial or settlement purposes. Result: Settlement.

• Debtor Accountant for Jon Harder, Chief Executive Officer of the Sunwest Enterprise of Companies (Oregon District Court, Case No. 09-cv-06074 HO – Reference Withdrawn, Former Bk. Case No. 08-37225-tmb11): Consulting expert for defense counsel in the preparation of financial restructure plan and analysis of multiple competing restructure plans in $2.5 billion assisted living facility enterprise. Performed tax planning and analysis, evaluation of asset retention and disposition issues, and evaluation of claims against third parties. Result: Settlement.
• In re Yellowstone Mountain Club LLC (Montana District Court, Case No. 08-61570): Consulting expert to plaintiff counsel against Credit Suisse, a multi-national lending institution accused of breaching its fiduciary duty to a mountain resort entity by lending approximately $232 million to the primary owner of the entity, which was to be used for personal purposes, not business purposes. The money was never repaid to the corporation, which filed for bankruptcy. Result: Judicial ruling for plaintiff.
• Textron Financial Corporation v. Teufel et. al. (Oregon District Court, Case No. 3:2009cv00906): Testifying expert for defense counsel of company that had its debt financing cancelled unexpectedly. Analyzed numerous accounting issues, bank “internal audit reports”, company and CPA prepared financial statements, work-in-process schedules and financial liquidity and forecasts. Assisted counsel in evaluating claims against financial institution, recommended to company new internal controls and accounting oversight to better manage company and credit facility. Result: Settlement.
• (West Coast Nursery Producer v. Local Accounting Firm): Testifying expert to plaintiff counsel in the analysis of a sale of a nursery producer where purchase price was based on certain inventory levels that were alleged to have been overstated. Performed an analysis of the accountants’ working papers to determine compliance with applicable standards of care, prepared cost accounting models, determined material misstatements with respect to inventory amounts, and prepared counsel for depositions. Result: Settlement.
• In re Berjac of Oregon (Oregon District Court, Case No. 12-63884-tmr7): Testifying expert to defense counsel in support of Bullivant Houser Bailey PC’s (“BHB”) Motion to Approve Settlement of Fee Claims. Prepared analysis from historical financial information and rendered conclusions on BHB’s banking relationships, bank covenants, net borrowings, net cash flows, and alternate financing options that were available to BHB compared to its current lender. Prepared expert report indicating my conclusions, prepared declaration in support of Motion, assisted in cross-examination issues of opposing expert, and testified in court hearing regarding my opinions. Result: Judicial ruling for defendant.
• In re Mara Gisella Hutchins; State of Oregon, Department of Human Services (plaintiff) v. Mara Gisella Hutchins (defendant) (Oregon District Court, Case No. 19-31567- tmb7): Testifying expert to defense counsel in debt dischargement dispute due to claims Ms. Hutchins knowingly made misrepresentations or recklessly disregarded the truth by misstating, failing to disclose, omitting or concealing her income, sources of her income, her self- employment, and her assets which affected the State of Oregon’s decision to provide her food stamp benefits (SNAP). Reviewed income tax returns, SNAP application requirements (including historical changes to SNAP applications), provided testimony regarding confusing and unclear program requirements that could lead applicants to make mistakes when completing SNAP applications, and outlined indications that Ms. Hutchins did not commit fraud upon the State of Oregon. Result: Pending