White Collar Crimes Expert Witnesses: 22

Expert witness testimony for complex litigation involving damage analyses of lost profits, reasonable royalties, lost earnings, and lost value of business, forensic accounting, fraud investigation, investigative analysis of liability, marital dissolution, and tax planning and preparation. Excellent communicators with extensive testimony experience. Prior Big Four accountants. Specialties include: accounting, antitrust, breach of contract, business interruption, business dissolution, construction defects, delays and cost overruns, fraud investigation, asset tracing, intellectual property including patent, trademark and copyright infringement and trade secrets, malpractice, marital dissolution, personal injury and employment litigation, product liability, real estate, securities, spousal support, taxation, unfair advertising, unfair competition, valuation of businesses, and wrongful termination.

Experts:

Business Litigation and Valuation Barbara Luna, PhD, CPA, CFE, ASA,     CVA, ABV, CGREA, CCRA, CREA John Luna, JD/MBA, CPA, ABV, CFF Dean Atkinson, CPA, CFE, ABV, CAC, CFF David Turner, CPA, ABV, CFF Drew Hunt, MBA, CPA, ASA

Personal Injury / Employment Litigation Barbara Luna, PhD, CPA, CFE, ASA,     CVA, ABV, CGREA, CCRA, CREA Venita McMorris, MA

Dr. Barbara Luna is the partner in charge of the commercial litigation department of White Zuckerman. She has been providing Forensic Accounting, Economic Damages, Valuation, and Expert Witness Services for the past 30 years and has testified in court over 450 times. She has a PhD in Applied Mathematics from Harvard University with application to Physics and Finance and a BA in Physics from Wellesley College. Barbara is a Certified Public Accountant, a Certified Fraud Examiner, an Accredited Senior Appraiser in Business Valuation, a Certified Valuation Analyst, Accredited in Business Valuation, a Certified General Real Estate Appraiser, and a Certified Financial Forensic. She previously was a partner with Coopers & Lybrand and has taught working capital management, business finance, forensic accounting and intermediate accounting at UCLA Graduate School of Management, California State University at Northridge and Pepperdine University.

John Luna is a partner in the commercial litigation practice of White Zuckerman. He analyzes Financial, Accounting, Economic Damages, Business, Real Estate and Valuation issues and testifies as an expert witness on his findings. He has been an investment banker with Macquarie Capital, GCA Savian and Lazard. John has a JD from UCLA School of Law (Order of the Coif), an MBA from UCLA Anderson School of Management (Edward W. Carter Fellow), and an AB in Engineering Sciences from Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation, a Certified Financial Forensic and a member of the California Bar.

Dean Atkinson is a partner in the commercial litigation practice of White Zuckerman. He has testified as an expert witness in Commercial Litigation and Family Law Matters and has been involved in Resolution and Settlement Negotiations since 1987. He holds credentials from the AICPA as a Certified Public Accountant, Accredited in Business Valuation and Certified Financial Forensics and from the Association of Certified Fraud Examiners. Dean is experienced and has qualified as an expert in business valuation, business litigation and family law matters.

Venita McMorris is a partner and an Economist in the Personal Injury and Employment practice of White Zuckerman. She has been providing economic damages and expert witness services for over 20 years and has testified extensively in court. She has a Master of Arts degree in Economics from California State University, Fullerton and a Bachelor of Arts degree from San Diego State University. She previously was a manager with Coopers & Lybrand and an economist with a medical malpractice trust in Southern California. Venita has taught macroeconomics and microeconomics to college students at Pasadena City College as a full-time tenured instructor and at Glendale Community College as a part-time instructor.

Los Angeles 15490 Ventura Boulevard, Suite 300 Sherman Oaks, CA 91403 Phone: (866) 981-4266 or (818) 981-4226 Fax: (818) 981-4278 Email: expert@wzwlh.com Website: www.wzwlh.com

Orange County 4 Park Plaza, Suite 200 Irvine, CA 92614 Phone: (949) 219-9816 Fax: (949) 219-9095 Email: expert@wzwlh.com Website: www.wzwlh.com

Max Holmes has over 40 years of experience in Finance as a portfolio manager, research analyst, board member, lawyer, NYU Professor and expert witness.

Mr. Homes has been an Adjunct Professor of Finance at the Stern Graduate School of Business at New York University, teaching “Bankruptcy and Reorganization” since 1993.  He has been the Chief Investment Officer / Lead Portfolio Manager for two large hedge funds ($2.7 billion and $5.4 billion of peak AUM) as well as an insurance company portfolio and a mutual fund portfolio.

 The funds invested in credit, capital structure arbitrage, distressed debt, rescue finance, direct lending, specialty finance, event stocks and special situations securities, including long and short positions. The funds invested across the capital structure: bank debt, DIP loans, second lien debt, secured and unsecured bonds, floating rate and fixed rate notes, trade claims, preferred stock, common stock, put and call options and credit default swaps (CDS). Investments were in a variety of businesses, public and private, including startups, venture capital, infrastructure, leveraged buyouts, private equity, turnarounds, restructurings, bankruptcies and liquidations. Direct lending was conducted through a Business Development Company (BDC) ($1 billion assets under management). Mr. Holmes has analyzing thousands of companies and investment opportunities over his career.

Areas of Expertise:

Annuities Antitrust Arbitration Bankruptcy Business Litigation Business Valuation Class Action Contract Disputes Corporate Governance Cryptocurrency and Bitcoin Due Diligence (Investments) Economic Damages Health Insurance Hedge Funds Investment Banking

Investment Management Lending & Risk Management Leveraged Buyouts Lien Enforcement Life Insurance Loan Trading Mediation Mergers and Acquisitions Private Equity Investing Reinsurance Securities / Stock Litigation Securities Arbitration / Mediation Turnaround Management & Investing Wall Street Custom and Practices View More Specialties

Mr. Holmes has been the Chair and CEO of a life, health and annuity insurer and reinsurer and has been an independent director of a large bitcoin mining company. He worked in investment banking, research, trading and capital markets at Drexel Burnham Lambert, Salomon Brothers, NatWest Markets and Royal Bank of Canada. Since 2015, Max Holmes has been a Senior Advisor to American Industrial Partners LLC, a private equity firm with $16 billion of AUM.

“We settled the case...for $5 million. Your report played a huge role in that.  Thank you for everything!”  Nick H. 

Beth A. Mohr, CFE, FSA, CFCS, CAMS, CCCI, MPA, PI, is a Police Practices expert with over 30 years of sworn and non-sworn investigative experience.  Ms. Mohr has testified as an expert in numerous state and federal court proceedings, depositions, and administrative hearings in federal and state courts, including New Mexico, Ohio, Illinois, Arizona, California, and Washington State.  Ms. Mohr has testified on a variety of subjects, including police procedures, police misconduct, white-collar crime, and fraud examinations.  Her expertise has been verified by the courts via a Daubert challenge, in which Ms. Mohr was found to be qualified as an expert in police practices generally, and well as the specific areas of interviewing, interrogation, false and recanted confessions, cognitive bias, investigations and investigative failures, vice, and human trafficking.  Ms. Mohr is neutral, fair, and her opinions are rooted in provable facts, as well as academic literature, where appropriate.  She strives to balance her cases between defense and plaintiff-sided cases, and also provides habeas consulting services.  

Ms. Mohr is credentialed as a Nationally Certified Law Enforcement Instructor by the IADLEST, and is one of fewer than 150 individuals who have been nationally certified as an expert law enforcement instructor.  She is a Certified Fraud Examiner, Certified Force Science Analyst (FSA) Certified Anti-Money Laundering Specialist (CAMS), Certified Financial Crimes Specialist (CFCS) and a Certified Cyber Crimes Investigator (CCCI).  She is also a Private Investigator (PI) licensed in New Mexico, Arizona, Texas, and California.  

Areas of Expertise:

• Police Practices and allegation of Police Misconduct
• Excessive Force, Deadly Force & Use-of-Force
• Taser, ECWs, and other uses of force intended to be less-lethal
• Interviewing, Interrogations & False and Recanted Confessions
• Police Ethics & Ethical Failures
• Cognitive Bias, Confirmation Bias
• Investigative Failures
• False Arrest
• Failure to Train, Failure to Supervise, Monell Claims
• Evidence Handling
• Police Policy, SOPs
• Habeas Consulting, including death penalty cases
• Vice & Human Trafficking
• Sexual Assault
• Fraud & White-Collar Cases
• Retaliation & Qui Tam
• Workplace Violence & Sexual Harassment
• Private Investigations & PI Failures

During her career with the San Diego Police Department, Ms. Mohr was awarded three Commanding Officer’s Citations, which were the highest awards offered by the San Diego Police Department for investigative acumen at the time.  After retiring from the San Diego Police Department, she conducted death penalty mitigation investigations and other complex felony investigations, including homicide and white-collar cases, for the Whatcom County, Washington, Public Defender’s Office.  This includes conducting investigations of allegations of police misconduct for the City of Albuquerque Independent Review Office. Ms. Mohr recently chaired the City of Albuquerque’s Police Oversight Board, a civilian board that was created as part of the US Department of Justice’s Consent Decree with the City of Albuquerque and the Albuquerque Police Department.

Ms. Mohr has published a chapter entitled “Skepticism”, in the newly-released book The Art of Investigation Revisited, as well as having penned articles for bar journals and other peer-reviewed publications.  Ms. Mohr has taught courses on law enforcement topics, including interviewing techniques, investigative ethics, evidence collection, financial and fraud investigations, and many other topics. Her ethics courses, investigative courses, and fraud courses are certified for law enforcement credit.

Robert Radley's practice is the longest established private independent laboratory in Great Britain dealing solely with the Forensic Examination of Handwriting and Documents. Mr. Radley is a trained forensic scientist specialising exclusively in this field. He has written numerous papers and publications in forensic science journals on forensic document examination relating to a variety of aspects of this work and has presented these to scientific meetings both in this country and abroad. He has been on the Editorial Board of the International Journal of Forensic Document Examiners.

Since 1971, Mr. Radley has been consulted in over 9,000 cases involving questioned documents with instructions received from all over the world. These generally relate to signature authentication and/or handwriting identification together with other areas of document examination which are dealt with on a routine basis, including non-destructive instrumental analysis of inks, paper, alterations, erasures, typewriting, printing, indented and electrostatic writing impressions in documents (ESDA), photocopy examinations, dating queries and determination of sequences of writings. He has trained as a Single Joint Expert and regularly deals with such cases. His laboratory is extensively equipped with the necessary instrumentation for the forensic examination of documents.

Mr. Radley has given evidence on several hundred occasions as an expert witness in the courts throughout the UK and also courts in Australia, New Zealand, Brunei, Hong Kong, Singapore, Malta, The Hague, The Republic of Ireland, Jersey, Cyprus, Germany, Switzerland, Kenya and Gibraltar.

Richard M. Teichner, CPA, ABV, CVA, MAFF, CFF, CRFAC, CRFAU, DABFA, CGMA, CDFA, licensed in both Nevada and California, has over 45 years of experience in public accounting, and for approximately 25 of those years his areas of practice have been primarily providing expert services and consulting services in business litigation and family law matters. With offices in Reno and Las Vegas, Nevada, Mr. Teichner's practice extends to various jurisdictions throughout the United States.  Although Mr. Teichner's services are mainly weighted toward complex business litigation and divorce matters, they also include performing valuations of businesses and business interests for estate tax and gifting purposes and for buy-sell situations. Clients have been both businesses and individuals involved in various industries, such as manufacturing, distribution, retail sales, construction, real estate development, and transportation, and in professional practices, e.g. medical, law and accounting, and other service businesses.

Litigation Matters - Expert services are provided to business litigation and family law litigation attorneys representing either plaintiffs or defendants. Presently, Mr. Teichner has testified 50 times at trial and 47 times at depositions. He has been engaged as a testifying expert or consultant in a variety of complex business litigation and family law matters. Such matters have involved forensic accounting, damages claims; contract disputes; disputes among business owners; fraud, including white collar crime; breaches of fiduciary duty; standards of care; and personal injury and wrongful death.  Family law matters have involved property division, tracing, marital waste, alimony, business valuations, and tax implications of divorce.

Additionally, Mr. Teichner provides receivership services.

Areas of Expertise:

Economic Damages / Lost Profits Forensic Accounting Financial Fraud Personal Injury / Wrongful Death Damages Divorce and Family Law Matters

Business Valuations / Appraisal Franchise Valuation Intangible Assets Appraisal White Collar Crime Standards of Care; Breach of Fiduciary Duties

Reno Office 3500 Lakeside Ct, Suite 210 Reno, Nevada, 89509 Telephone: (775) 828-7474 or (775) 530-5106

Las Vegas Office 8275 S. Eastern Avenue, Suite 200 Las Vegas, Nevada 89123 Telephone: (702) 724-2645 or (702) 467-8335

CPA, CFE, CPEA, CFF with 35 years of experience as a financial damages, accounting, royalties, licensing, valuation expert.  Calculations in intellectual property (copyright infringement, trademark infringement, patent infringement, DMCA, trade secrets), breach of contract, reasonable royalties, wrongful termination, personal injury, consumer product liability & royalty audits.  2017 California CPA of the Year & 2012 Certified Fraud Examiner of the Year. 

Expert in unjust enrichment & lost profits. Sample Industries: pharmaceuticals, medical devices, music, film, construction, machinery, security, toys, software, hardware, media, entertainment, energy, security, personal injury, partnerships, apparel & consumer products. Real world experience as Chief Audit Officer of Beats, KPMG Partner, and at Occidental Petroleum, Unocal, and Disney. While at Ernst & Young and KPMG, led national fraud and royalty auditing. Vice Chair ('16-'17) Board of Regents of the 80,000+ member Association of Certified Fraud Examiners. More than 3,000 forensic accounting contract investigations. 

Mr. Blum has extensive experience working on economic damages in both simple and multi-billion dollar complex litigations. With over 150 matters as an expert witness, his damage calculations have consistently been accepted in court, even in cases involving settlements up to $1 billion. His reports have been recognized as best examples by judges for their thoroughness and clarity. Mr. Blum has represented a broad range of clients, including leading law firms and major corporations across various industries. Some clients include:

Microsoft, Dolby, Sony, Paramount Pictures, Mattel, Warner Bros., McDonald’s, Shark Tank, WWE, Steven Spielberg, Tom Hanks, Amgen, GM, Sears, IGT, IMG, Tessera, Philips, Diageo, Harley-Davidson, DKNY, Chrysler, Ross, UMB Bank, Bank of America, Everlast, Fate Therapeutics, Medtronic.

Areas of Expertise:

Complex Financial Litigation Patents Copyrights Trademarks False Advertising Malpractice Royalty Auditor Competence Royalty Disputes Wrongful Termination Construction Defect Film Distribution

Unfair Competition Oil & Gas Pipelines Personal Injury Product Liability Breach of Contract Business Interruption Class Action Lanham Act Trusts & Estates USITC DMCA

View Sidney Blum's Consulting Profile.

Setec Investigations offers unparalleled expertise in computer forensics and electronic discovery, providing highly personalized, case-specific forensic analysis and litigation support services to assist in the investigation, handling, and prosecution of computer-related crimes or misuse.

Setec Investigations combines today's most advanced computer forensics and litigation support expertise with a business- and legal-friendly approach, resulting in a sound analytical foundation that carefully balances critical investigative requirements with vital legal and evidentiary needs.

Setec Investigations incorporates a cross-disciplinary team comprised of computer forensic investigators, attorneys, law enforcement specialists, and seasoned business professionals who have established a proven track record of success since 1997.

Services Overview

Setec Investigations possesses the necessary combination of technical expertise, understanding of the legal system, and specialized tools and processes enabling the discovery, collection, investigation, and production of electronic information for investigating and handling computer-related crimes or misuse.

Explore our range of service offerings:

Computer Forensic Investigations

Computer forensics and enterprise investigation services identify, gather, analyze, and preserve electronic evidence to establish a sustainable posture for internal or legal action.

Electronic Discovery

Manage large volumes of electronic data and quickly identify and isolate electronic evidence that is critical to the success of a litigation.

Litigation Support

Legal consultants and attorneys translate litigation issues into strong case strategies that effectively utilize electronic evidence.

Expert Witness

Supports the resolution of security incidents and active litigations by offering impartial and independent expert testimony, opinions, and customized reports in legal proceedings.

Greg Litster has over 18 years of experience in the Banking Industry specializing in Check Fraud Prevention, High-Security Checks, and Expert Witness Services. With his vast knowledge and expertise in the area of fraud, garnered from his experience in developing safeguards against it, Mr. Litster is well-equipped to provide Expert Witness services to organizations and attorneys for both Plaintiff and Defense. He has been retained for matters including:

CHECK FRAUD - EMBEZZLEMENT - CYBER CRIME

Background: As a Senior Vice President and head of his bank’s Financial Services Division, Mr. Litster was charged with responding to a 1990s epidemic rise in fraudulent checks hitting his bank's corporate customers’ accounts. He established stronger internal controls and helped create fraud prevention products, including a completely new type of check called the SAFECheck. Mr. Litster organized the SAFEChecks Division within the bank and over the next three years, fraud losses and attempts dropped by 95%. 

Mr. Litster acquired the SAFEChecks Division from the bank in 1997. SAFEChecks continues to be America’s leader in check fraud prevention. SAFEChecks offers many styles of high security business and personal checks, Positive Pay software, secure check writing software, envelopes, toner, and pressure seal equipment. 

Expert Witness Case Samples:

• Small Bank ($200M) v. (Top 10 bank in the USA)  This case was about a counterfeit Cashier's Check in the amount of $118,000. 
• Regional Bank ($50B) v. (Top 10 bank in the USA)  This case was about a counterfeit check in the amount of $441,000.
• Family Business v. Large Regional Bank ($225B)  This case was about an account takeover and stolen digital credentials used to wire out $860,000.
• Small Regional Bank ($4B) v. (Top 10 bank in the USA)  This case was about a counterfeit check in the amount of $232,000.
• Real Estate/Realty Company v. Large Regional Bank ($200B)  This case was about multiple unauthorized electronic transfers totaling $1.3MM initiated by hackers after obtaining an authorized user's login credentials and token code. 

View SAFEChecks Consulting Profile.

Mike Wakshull is a civil and criminal court-qualified document examiner who partners with legal clients to dissect the evidence presented in handwritten and computer-generated questioned documents. His valid approach often produces winning arguments during the trial. Wakshull applies his scientific training to examine questioned documents which is a court requirement. He uses generally accepted practices such as SWGDOC and ANSI/ASB standards. His laboratory is well-equipped with high powered digital microscopes, VSC80, ESDA, high quality digital scanners, and software. He has built a large forensic reference library. Wakshull is skilled at creating and explaining complex exhibits in easy-to-understand language and pictures. His courtroom approach is to teach and engage the trial participants—opposing attorney, judge and jury.

Mike Wakshull holds a graduate school certificate in Forensic Document Examination. Since 2010 Mr. Wakshull has worked and studied in the science and discipline of Document Examination and Handwriting Analysis. He is one of only a handful of forensic document examiners with graduate school training in the science of forensic document examination. His opinion is always based on sound fundamentals of evidence. Mr. Wakshull has spoken at International and local conferences and seminars and also holds professional certifications that bring unique skills to your case. As a Certified Quality Engineer, Mr. Wakshull studied the science of variability and applied this to the analysis of handwriting and documents. As a Certified Information Systems Auditor, he applies his knowledge of information systems and technology to the analysis of documents.

Q9 Consulting, Inc. Has both an extensive research library and laboratory. Q9 Consulting, Inc. serves Southern California counties of Riverside, San Diego, Orange, San Bernardino, and surrounding regions. Mike has worked cases from 29 states and five countries. Work is accepted from all other locations.

Areas of Expertise:

Contracts Wills (Printed and Holographic) Deeds Affidavits Employment Agreements Checks Insurance Claims Social Security Cards Anonymous Letters Crime Scene Writing

Notarized Writing Photographs Threatening Letters Graffiti Altered Documents Handwritten Notes Computer Generated Pages Medical Records Loan documents Robo signed documents

View Mike Wakshull's Consulting Profile.

The team at Nolte Analytics, LLP includes experts with over 40 years of experience performing Damage Analyses, Valuation, Economic Studies, and Financial Investigations. Their experience prevents false starts and avoidable errors, delivering more cost-effective results.

Clients have included companies in the following industries: aerospace, automobile, banking, beverages, construction, electronics, technology, energy, entertainment, food, government, insurance, oil and gas, pharmaceuticals, restaurants, retail, and more.

The experts at Nolte Analytics have been quoted or published in the following, often multiple times: The Wall Street Journal, Los Angeles Times, The Associated Press, The New York Times, The Washington Post, Daily Journal, Los Angeles Lawyer, Los Angeles Business Journal, and many others for their opinion on matters relating to their area of specialization.

Litigation Support - Nolte Analytics' client work focuses primarily on valuation of businesses and intangible business assets, economic studies, royalty and fraud auditing, and litigation-related financial analysis. Their experts have served many of this country’s prominent companies and most of the largest law firms, with thousands of hours of testimony and over 200 trial testimonies. They typically present conclusions graphically, using a proprietary presentation system.  As a result, they have an unequalled track record of judges and juries accepting their conclusions.

Areas of Expertise:

• Business and intangible asset appraisal, loss of business value, minority shareholder disputes, buy-sell agreements
• Commercial damages measurements, including, unjust enrichment, lost profits, disgorgement, breach of contract, business interruption, business interference, patent infringement, trademark infringement, patent, copyright and trademark infringement, theft of trade secrets, reasonable royalties
• Employment claims, wrongful termination, wrongful death, personal injury, future lost earnings, loss of earnings capacity, loss of benefits
• Financial accounting Forensic accounting, royalty and compliance audits, fraud investigations

Michael Levine is one of the most decorated Supervisory Agents in the history of the Drug Enforcement Administration. A US Law Enforcement Procedure Expert, Mr. Levine has many decades of courtroom experience (civil & criminal) as a Trial consultant and Expert Witness, including 25 years of service with DEA, Customs, BATF, and the IRS Criminal Investigations Division. Mr. Levine's supervisory and other law enforcement experience includes being in command of task force units combining officers of FBI, BATF, IRS, Customs, NYPD and other police agencies, service as an Internal Affairs supervisory investigator, a senior inspector with the Department of Justice OPR, Office of Professional Responsibility, and Director of a sheriffs department drug bureau. 

Mr. Levine, during his decades of trial experience, both as a senior law enforcement officer including the past 30 years as a professional trial consultant, has qualified as an expert witness for both prosecution and plaintiff as well defense, in federal and state courts including 19 states, Puerto Rico and 8 foreign nations. He offers full trial consulting and investigative services in both criminal and civil matters as follows: Expert Witness File Review and Strategy Assessment; Case Particular Design of Cross-Examination "menus"; Investigative, Technical and Research Support; Expert Witness Report and/or Affidavit Preparation. Utilizing his extensive experience as a Supervisory Internal Affairs Investigator, he can also identify the elements of probable cause indicative of false reporting, cover-up, and the concealment of Brady materials. Since the year 2007 he has been retained by the Atlanta and DeKalb County District Attorneys Offices, to conduct police-involved shooting reviews and as such has testified before criminal grand juries leading to the indictment and conviction of law enforcement/violators. 

Mr. Levine specializes in full trial consulting services and expert testimony in criminal and civil matters and has testified as an expert in the following areas of expertise:

Use of Force - Reasonableness, Excessive, Deadly Undercover Operations Police Misconduct Informant Recruitment, Management, Corroboration Investigative Procedures, Interview Tactics Evidence Handling RICO Title Three Investigations / Electronic Eavesdropping Devices Asset Seizures Narcotic / Drug Enforcement Undercover Use of Informants to Entrap

Internet Drug Trafficking Blind Mule Defense Undercover for Internet Child Predatory Practices Undercover Entrapment (all areas) Smuggling Money laundering International drug trafficking practices and mores Police Misconduct Official Corruption Reasonableness of Arrest Tactics, Raids, Search Warrants Cooperation Deals

A listing of his cases may be found on his website www.policetrialexpert.com.

Michael Levine is the only US law enforcement expert ever admitted to testify before a Japanese court, (Japan v Goldstein) and used the Blind Mule Defense, which resulted in an acquittal. He is a best-selling author, media consultant, lecturer and police instructor with extensive experience as court-qualified expert witness and trial consultant in civil and criminal matters.

Since leaving the Department of Justice, he has been retained in excess of 500 occasions as a trial consultant/expert witness throughout the United States, Canada, England and Japan. Mr. Levine has also remained active as a police instructor in the US, Canada and Australia. In January of 2008, his police instructional manual "Undercover Tactics and Informant Handling" previously written for the Department of Justice, was published by the New York State Department of Justice Services and utilized as an instructional manual for New York State law-enforcement. The manual was subsequently edited and republished by the US State Department for the instruction of Brazilian Federal Police which was conducted by Mr. Levine and his team of US-based experts. The manual was subsequently republished via academia.edu from where it is now among the top .05% of Global downloads by police agencies, attorneys and researchers.

 View Michael Levine's Consulting Profile.

August Meyer, QDE is a court qualified Forensic Handwriting and Document Examiner. He has been trained in the examination of handwriting and documents to include simulated signatures, disguised writing, altered documents, ink and paper analysis, and anonymous and threatening notes.

Since 2014, Meyer has worked cases ranging from medical malpractice to title transfers. Through the National Gang Crime Research Center (NGCRC), he has approximately 175 hours of training and education in gang-related activity. In 2016 he was invited to be a guest presenter to the American Handwriting Analysis Foundation and gave a seminar covering gang culture, structure, and graffiti. In this presentation he showed how gang members will often work their symbols into their handwriting allowing an examiner to identify possible gang affiliations and rivalries from nothing more than handwriting.

Litigation Support - Meyer has worked cases across the country from Las Vegas to Indiana. He consults with attorneys to review opposing expert's reports on handwriting to identify and exploit weaknesses. He has successfully testified in court resulting in favorable resolutions for his clients.

Areas of Expertise:

Signature Authentication Disguised Writing Altered Documents Ink and Paper Analysis Anonymous and Threatening Notes Wills Quit Claim Deeds Medical Malpractice Insurance Fraud

Medical Documents Titles Deeds Contracts  Checks Credit Applications Loan Applications Prenuptial Agreements Receipts Insurance Claims

Meyer participates in continuous training and annual proficiency testing from the Scientific Association of Forensic Examiners and the International Association of Document Examiners. Additionally, Meyer has published three articles in peer reviewed journals.

Laurie Hoeltzel, PhDc, a Forensic Document Examiner, has studied handwriting examination and apprenticed under some of the leading court-qualified Forensic Document Experts in the United States. She spent 11 years serving her country in the United States Air Force, including three tours of duty in Iraq, while obtaining a Bachelors degree and Document Examination Certificates. Laurie Hoeltzel has been 100% court-qualified and her testimony has always been allowed.

Litigation Support - Ms. Hoeltzel has reviewed numerous signatures and handwritings, examined case documents, and rendered an opinion on cases in AZ, AL, CA, CO, DE, FL, GA, IN, IA, IL, KS, KY, LA, MI, MD, MO, NV, NJ, NM, NY, NC, NY, ND, OH, OK, OR, PA, SC, TN, TX, UT, VT, VA, WV, WI, WA, Washington D.C.; Montreal & Quebec Canada; Freeport & Nassau, Bahamas. She is court-qualified and attorney-recommended. With over 20 years of experience, she is available for depositions and court testimony when necessary, Ms. Hoeltzel offers her expertise to counsel for both plaintiff and defendant NATIONWIDE!

Areas of Specific Training:

• Handwriting Identification
• Signature Comparison
• Distinguishing Forged Signatures Techniques
• Disguised Handwriting
• Altered Numbers
• Anonymous Writing
• Factors that Affect Writing

Disputed Documents or Signatures Analysis on: Wills, checks, contracts, deeds, account ledgers, mortgages, loans, notary disputes, and medical records. Investigation and Analysis for: Questioned signatures, suspect documents, forgeries, identity theft, robo-signing, anonymous letters, bond authentication, alterations, obliterations, erasures, typewritten documents, altered medical records, graffiti, handwritten numbers, suicide notes, and computerized and handwritten documents.

Colorado Office Telephone: 720-724-8077 www.denverhandwritingexpert.com

Texas Office Telephone: 832-827-3052www.houstonhandwritingexpert.com

Arizona Office Telephone: 310-985-2807 www.arizonahandwritingexpert.com

East Florida Office Telephone: 954-745-0752 www.floridahandwritingexpert.com

West Florida Office Telephone: 727-213-5722 www.floridahandwritingexpert.com

Keegan Linscott & Associates, PC, is a full-service accounting firm with more than 27 years of experience providing expert services as Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency and Restructuring Advisors.

KLA's litigation support team assists clients and their attorneys to prepare for the financial and economic facets of settlement or trial proceedings. They perform in-depth analyses and provide clear and detailed explanations of findings. They assist attorneys as consultants or in the court in a wide range of cases and investigations. Their role can involve fact-finding, discovery, settlement negotiations, trial support, and expert witness testimony.

The professionals at KLA have testified as experts in Federal, District, Bankruptcy, State, and Tax Courts, as well as before arbitration panels. They have the proven ability to develop and communicate compelling analyses of accounting, economic and financial information to judges and juries in plain, simple language through affidavits, written reports, oral testimony, and trial graphics.

Litigation Support Services:

• Analyze damages involving commercial litigation and damages involving individuals, including lost profit analysis, owner disputes, employee/employer disputes, personal injury, and business interruption claims
• Evaluate the opposing party's financial damages report to uncover any hidden facts or missing information in a business damages case
• Divorce litigation, including analysis of sole and separate property issues
• Locate hidden assets
• Analyze preference claims, inter-company transfers of assets, and fraudulent conveyances

Christopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan Linscott & Associates and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services.

Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now Price­water­houseCoopers), and Peat Marwick (now KPMG). He has more than 30 years of ex­perience in public accounting.

Mr. Linscott specializes in the areas of Litigation Support, Bankruptcy Reorganization, Fraud Investigations and Prevention, and Business Consulting. He has served clients in industries including construction, health care, home builders and developers, law firms, manufacturing and distribution, non-profit, professional services, real estate, restaurant franchises, retail service, and wholesale.

Mr. Linscott is a Member of the Arizona Society of CPA's, American Institute of Certified Public Accountants, National Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, and a Director of the Board of Directors at Bashas’.

Sean Tanner, CPA, CFE, CIRAis a Consulting Director at Keegan Linscott & Associates, specializing in Litigation Support (Financial Expert), Forensic Accounting, Restructuring, Bankruptcy Support, and Merger and Acquisition / Transaction Services.

Mr. Tanner was previously employed with Plante Moran, Dart Container (Solo Cup Company), and served as the head of finance for two technology/space startups. He has more than 20 years of public and private accounting experience.

Mr. Tanner has served clients in numerous industries, including manufacturing and distribution, retail auto dealers, real estate, construction, health care, professional service, and retail service, among others.

Mr. Tanner is a Member of the Arizona Society of CPA’s, the American Institute of Certified Public Accountants, the National Association of Certified Fraud Examiners, the Association of Insolvency and Restructuring Advisors, and a Board Member for the Arizona Justice Project.

View Keegan Linscott & Associates' Consulting Profile.

EJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 40 years of professional experience. He specializes in financial audits, compilations and reviews, consulting for commercial litigation, antitrust matters, engineering and construction matters, real estate, and bankruptcy / business reorganizations matters. Mr. Janik holds a Master of Science in Accounting from Louisiana State University and a Bachelor of Commerce from Rice University. He is a member of the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants. Mr. Janik has provided over 150 financial audits and consulted in over 785 business disputes. He has provided expert testimony in over 88 matters including trial testimony in 58 trials or hearings in 8 states. Mr. Janik's accounting services include Damages/Lost Profit analysis, Forensic Accounting, Fraud Investigations, Fact Finding, Financial Analysis, and Expert Witness Testimony when necessary. Litigation Experience:

Antitrust/Pricing Issues Audits Bankruptcy Analysis Business Interruption Business Valuation Construction Claims Contract Disputes Cost Determinations Criminal Investigations Damage Analysis/Critiques

Debt & Capital Analyses Dispute Resolution Due Diligence Environmental Claims Feasibility Studies Forensic Accounting Fraud Investigation/Analysis Hazardous Waste/Remediation Insurance Claims

Lost Profits Mergers & Acquisitions Real Estate Royalties, Commissions, Income Solvency Superfund/Environmental Claims Tracing Valuations Wastewater White Collar Crimes

Mr. Janik is also uniquely qualified to measure construction claims and damages. With over 11 years of construction experience, he has accumulated over 13,000 Engineering and Construction (E&C) auditing hours, 10,000 E&C consulting hours, and 15,000 E&C supervised hours. Construction Claims Services include:

Acceleration Change Orders Costs Defective Plans Differing Site and Concealed Conditions Direct Costs Disruption Evaluating Claims

Indirect Costs Overhead Payroll Fringe Burdens Profit Pre-Qualification Filings Superfund / Hazardous Waste Sites Terminations Other Construction Issues

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