Business Appraisal and Valuation Expert Witnesses: 21

JOHN A. WILLIAMS, PhD, PE, ASA, MBA, CFEI, AIChE Fellow

Dr. Williams is an International Engineering and Energy Technology Expert in the engineering analysis and financial appraisals of energy, power, and manufacturing technologies, related intellectual property (patents, trade secrets, trademarks), licensing, royalty structures, market analysis, infringement, contract breach, fraud, compensatory, taxation, and lost profit damages. Dr. Williams provides engineering analysis, forensics, financial appraisals, and quantification of economic damages for oil & gas production, solar, wind, manufacturing, oil refining, chemicals, power generation, electrical distribution, steam, RNG biogas, biomass, ethanol, biodiesel, bioprocessing, food ingredients, geothermal, coal, nuclear, steelmaking, glassmaking, storage, pipelines, water treatment, and waste-to-energy technologies, equipment, construction, and facilities.

With over 40 years of industry experience in operations, R&D, cost estimating, finance, and construction (EPC, EPCM), Dr. Williams offers a unique synergy of engineering expertise and business acumen. His exceptional ability to analyze complex technical and financial matters and express them in understandable terms has made him a sought-after expert witness in litigation risk and exposure, dispute resolution and high-stakes litigation.

Dr. Williams has led EPS, a full-service engineering firm, since 1995. Since 1996, he has been recognized by AIChE, ASME, and ASA for developing and instructing courses in technology development, project management, cost engineering, financial evaluation methods, and financial appraisals of technologies and intellectual property. His credentials include:

• Accredited Senior Appraiser (ASA) by the American Society of Appraisers in Machinery & Technical Specialties: Energy, Environmental, and Manufacturing Technologies.
• Certified Fire and Explosion Investigator (CFEI) by the National Association of Fire Investigators.
• Fellow of the American Institute of Chemical Engineers.
• PhD in Chemical and Fuels Engineering from the University of Utah
• MBA in Finance from the University of Chicago
• BS in Chemistry from the University of Delaware
• Licensed Professional Engineer in over 20 states

David Ostrove, JD, CPA (Inactive), Mr. Ostrove is a certified specialist in Taxation Law, certified by the California Board of Legal Specialization of the State Bar of California since 1975. He is also a California Certified Public Accountant since 1957 and a California Lawyer since 1960.

Mr. Ostrove is a Professor of Law and Accounting at Southwestern University School of Law in Los Angeles. He is a Past President of the American Association of Attorneys-Certified Public Accountants and a Fellow of the American College of Forensic Examiners.

Mr. Ostrove has authored numerous books on topics within his field of expertise including, "Advanced Corporate Tax Problems"; "Fiduciary Accounting For Estates And Trusts"; "Forensic Accounting" (2 Volumes); "California Community Property - What The CPA must Know"; "Analyzing Financial Statements After Enron - What The Lawyer Must Know"; and "Accounting and Auditing For Trusts & Estates (DVD)." He is a lecturer for the California CPA Foundation, California Continuing Education Of The Bar (CEB), and the Arizona CPA Society.

David Ostrove has been providing litigation support for 35 years. He has testified in numerous cases in both State and Federal Courts. Mr. Ostrove has been employed by lawyers representing defendants and plaintiffs. He offers expert witness testimony in cases involving Legal and Accountant Malpractice, Business Valuations, Tax Accounting Issues, and Economic Damages. He carefully analyzes the facts, law, and accounting principles and presents supportable, timely, clear opinions.

Mr. Ostrove has been given legal authority to act as a Special Master. His services are also available for Mediation and Arbitration.

Areas of Expertise:

View David Ostrove's Consulting Profile.

BTI Appraisal is a broad-based appraisal company which provides a consistently high level of Real Estate Appraisals, Business Valuations, and Machinery and Equipment Appraisals for Business, Professional, Public and Private Sectors. When you choose BTI Appraisal, you benefit from a strong tradition of experience and accuracy.

 A corporate philosophy stressing efficiency and attentive service has made BTI a leader among independent appraisers. They are proud of their reputation for stability, responsiveness, and accomplishment in and out of the courtroom. At BTI, their seasoned staff of success oriented professionals treats each assignment with precise attention to detail, providing needed research and responsive service on a wide range of appraisal needs. 

Litigation Support - BTI’s Founder and Chairman, Ben F. Tunnell III, has headed the firm since 1974. Previously, he spent eight years with First Interstate Bank of California as vice president at their corporate headquarters in Los Angeles. He served on the board of arbitrators for both the American Arbitration Association and the Better Business Bureau. He has also been a Registered Investment Advisor and Broker/Dealer with the Securities and Exchange Commission and a licensed, California Real Estate Broker.

Mr. Tunnell is an ASA, the senior designation of the American Society of Appraisers, and a California Certified General Real Estate Appraiser #AG-6964. He has qualified and testified in Federal and Superior Courts, as well as in arbitration proceedings as an expert witness in Business Valuations, Real Estate, and Machinery and Equipment Appraisals.

View BCI's Consulting Profile.

Bryan L. Parker, CPA/PFS, CFP, CLU, ChFC, CASL, FCPA, is a Certified Forensic Accountant with over 30 years of experience in his field. Background - Prior to founding Bryan L. Parker, CPA, LLC, Mr. Parker held the position of CFO at McPherson Oil Company ($300 million + annual revenues) where he was responsible for advising and negotiating banking relationships, acquisition review, acquisition integration, financial reporting, and interaction with external auditors. His experience also includes serving as VP of Mergers & Acquisitions for Citation Corporation (Public Co.) and CFO of TIC United Corp., Dallas, TX ($300 million + revenues).

Mr. Parker has performed business valuations for more than 100 businesses in a variety of industries including manufacturing, trucking, printing, fuel oil distribution, motor/lubricating oil distribution, professional services, restaurants, fast food franchises, metal foundry, metal forge, machining, and plastic injection molding.

Litigation Support - Mr. Parker provides expert witness services to attorneys representing both plaintiff and defendant. He offers Forensic Accounting services, written reports, deposition, and trial testimony as needed.

Areas of Expertise:

View Bryan Parker's Consulting Profile.

MCS Associates is a nationally recognized consulting group that has provided financial, operations and regulatory/compliance consulting services nationwide to financial institutions, insurance companies and regulatory agencies as well as real estate and financial services organizations for over 40 years. Expert Witness and Litigation Consulting are a primary focus of our services. We undertake expert witness assignments throughout the United States and our clients include several hundred leading law firms around the country, working on behalf of both plaintiff and defendant financial institutions, borrowers, depositors, investors, developers, insurance companies and their insured, securities/insurance/real estate brokers/agents, regulators and government agencies, and individuals. 

Together with MCS Associates’ specialized resources in banking, financial services and real estate, we also draw on key strategic alliances in insurance, economics, academia and the securities industry to meet a wide range of expert witness needs. Our litigation experts include experienced bankers, lenders, consultants, regulators, managers, brokers & agents in insurance, real estate, and securities; insurance claims and underwriting managers; economists, accountants, appraisers, real estate analysts, and academics. 

Areas of Expertise Include:

• Banking Operations/Administration
• Check Fraud
• Lending Policies, Custom and Practice
• Loan Underwriting & Credit Administration
• Loan Securitizations & Servicing
• Bankruptcy, Foreclosures and Workouts
• Trust & Fiduciary Issues / Operations
• Securities Brokerage & Investments
• Valuations & Damages Analysis
• Forensic Accounting
• Employment / Compensation
• Real Estate Brokerage & Management
• Title Insurance & Escrow
• Real Estate Appraisal & Transactions
• Insurance Industry Custom & Practice
• Insurance Coverages / Claims Handling
• Insurance Bad Faith

Education:

• Princeton, 1964 (B.A., Economics, with honors)
• NYU Business School, 1966 (MBA, Top of class)

Expertise: Mr. Purcell has over 50 years of experience in every area of investment banking including the following:

• Mergers & Acquisitions
• Leveraged Buyouts and Recapitalizations
• Fairness Opinions and Fairness Issues
• Adequacy Opinions
• Solvency Opinions
• Bankruptcy issues, including fraudulent conveyance
• Valuations
• Advice to Special Committees of Boards
• Due Diligence and Disclosure Issues
• Fiduciary Issues
• Damage issues and analysis
• Lender Liability
• Fee issues
• Document Interpretation and Standards from investment banking point of views
• Criminal cases involving alleged securities violations and insider trading
• Financing of Debt and Equity (both public and private, taxable and tax-exempt, including structured financings)
• Venture Capital
• Leasing and Real Estate Financing

Background: William H. Purcell has been an Investment Banker for over 50 years. He was a Managing Director at Dillon Read for almost 25 years and has been a Senior Advisor to a number of medium-sized investment banks. Mr. Pucell has been a Senior Advisor and Director of Seale & Associates since 2001, an investment bank in the Washington DC area. He also has served as interim CEO of a public company and has served on Boards of Directors. 

Mr. Purcell is currently Senior Director to the Investment Banking Firm of Seale & Associates, Washington, DC. area. Mr. Purcell has been an expert in more than 200 cases with over 180 Law Firms, including cases for the SEC, IRS and the DOJ. Has testified in court trials and arbitration trials over 40 times. He represents both plaintiffs and defendants. Subjects include all areas mentioned above.

 View Consulting Profile.