Provides Opinion & Testimony In:
Forensic Accounting, Economic Damages, Market Analysis, Financial Analysis, Business Valuations, Accounting, Fraud Prevention, Global Supply Chains, Quality Management, Enterprise Resource Planning Systems,Forensic Accountant. Financial Forensics. CPA Oregon. CPA Massachusetts, CFF AICPA, Testimonial Experience, Forensic accounting Expertise, Valuations, Differential Analysis, Damages Calculations, Fraud, IP, Contract. Fraud examinations, Business Consulting, Financial Forensics, Tax Advisory Services.
- Expert holds a Masters and B.A. in Business and Finance, is a Certified Public Accountant (CPA) licensed in the States of Oregon, Washington, and Massachusetts, is a Certified Fraud Examiner (CFE) under the ACFE, is certified in financial forensics (CFF) by the AICPA, and accredited in business valuation (ABV) by the AICPA.
- Decades of experience applied in finance, high technology manufacturing industry, semiconductor foundry, analysis, and supply chain operations.
- Forensic accounting and litigation support experience in contracts, fraud examination, business valuation, corporate tax, collective bargaining, retail cannabis, and PERS since 2015. Experience in contracts and fraud cases as an expert witness.
- BA – Finance, Portland State University (PSU), School of Business, 8/14/1999
- MBA – Management of Innovation and Technology, Portland State University, 8/18/2001.
2015 – Present – Worldview Consulting & Accounting, Incorporated, Portland, Oregon – Vice President: Lead Consultant, CPA, MBA, CFF, CFE, ABV, co-founder, and Board Member. Financial analysis of cash flow streams, valuation of tangibles and intangibles, discounted cash flow and multiples valuations, and portfolio analysis. Accounting, finance, business valuation, corporate taxation, and operations expert. Change in business form, sale of businesses, and tax code research affecting transactions. Forensic accounting. Fraud detection. Advanced user of application software. Tracing, mapping, and extracting data in various forms and performing analytics. Expert witness.
2009-Present Micro Systems Engineering, Inc. (MSEI), Lake Oswego, OR – Senior Manager 2006-2009 MSEI, Lake Oswego, OR – Program Manager
2002-2006 MSEI, Biotronik SE & Co. KG., Berlin – Corporate Supplier Business Manager 2001-2002 MSEI, Lake Oswego, OR – Commodity Manager
2000-2001 MSEI, Lake Oswego, OR – Senior Master Scheduler
2000-2001 – PSU Graduate Research Assistantship: Technology sector investment portfolio lead experience at Portland State University with Portland Society of Financial Analyst’s funding. Proctor for underclass finance classes. Managed portfolio analysis projects. Stock Portfolio Manager Technology Sector.
Certified Public Accountant (CPA), State of Oregon, license number 14389, 11/9/2015 Oregon Registered CPA Firm, State of Oregon, license number 2616, 12/16/2015
Certified Public Accountant (CPA), State of Washington, license number 39800, issued 10/21/2019 Certified Public Accountant (CPA), Commonwealth of Massachusetts, license number 31162, 5/7/2014 Certified in Financial Forensics (CFF) by the AICPA, credential number 7108635, 7/12/2016
Certified Fraud Examiner (CFE) by the ACFE, credential number 826474 – issued 5/15/2019 Accredited in Business Valuation (ABV) by the AICPA, member number 7108635 – issued 8/11/2020
LITIGATION SUPPORT EXPERIENCE
Contracts, Collective Bargaining: 2021 – Database creation and analytics for twenty comparable jurisdictions’ city police associations. Structured data, normalization, and control of variables to rationally describe differences. Compensation analysis to form opinions, provide descriptive statistics and support representation of public law enforcement employee union in negotiation with an Oregon City. Differential valuation of client’s position versus other entities in same or similar public services sectors, and comparable jurisdictions of policing. Supported client and client’s counsel to delineate differences in active negotiations.
Business Valuation, Contracts: 2020-2021 – Evaluation of the value of a contract, party communications, and the defined terms of the contract for a medical practice, post-sale, for the defendant in a dispute over transferred values. Applied business valuation methodology as well as finance, accounting, financial forensics, and business logic to all available data and information to support an opinion. Opinion provided to D in support of continuation hearing. Deposed by Plaintiffs May 2021. Case active as of September 2021.
Contracts, Collective Bargaining: 2019-2020 – Analytics and statistical analysis. Compensation analysis to support representation of public law enforcement employee union in negotiation with a County. Compensation analysis of provided data and separately sourced geographic and comparable contract data. Differential valuation of client’s position versus other entities in same or similar public services sectors, and comparable jurisdictions of policing. Supported client and client’s counsel to delineate differences in active negotiations. Reduced to a finding and input provided. Client counsel avoided a forced negotiation hearing.
Business Valuation for the Court, Cannabis Retail, Receivership: 2017-2019 – Performed discounted free cash flow and goodwill valuation of a licensed LLC retail cannabis business in Oregon as an expert in support of a Court appointed lawyer and trustee. Updated valuation at request of the court and reported impact of changes in business, potential sale, and split of partnership. Tax and valuation impact in accordance with IRC, market research, and potential impact of tenancy at sufferance. Corporate tax engagement added.
Business Valuation: 2019 – Discounted Cash Flow (DCF) methodology and the free cash flows (FCFO) of the company, with analysis of the implications of Federally prohibited schedule 1 drug sales: 2019 evaluated finance and accounting structure of an LLC retail cannabis business in Oregon as an expert in support of a court appointed lawyer and trustee. Performed tax and valuation impact and differentials related to Internal Revenue Code and the disallowance of necessary and normal business deductions. Provided sensitivity analyses, and a final valuation report to the trustee client and the court.
Business Valuation: 2018 – Evaluated finance and accounting structure of an LLC retail cannabis business in Oregon as an expert in support of a court appointed lawyer and trustee. Performed tax and valuation impact and differentials related to Internal Revenue Code and the disallowance of necessary and normal business deductions. Provided a discounted cash flow analysis, sensitivity analyses, and a final valuation report to the trustee client and the court.
Partnership Taxes: 2017, 2018 – Prepared and submitted 1065 taxes for a retail cannabis business 2017 and 2018. Analyzed and recommended stance per revenue rulings and IRC as to revenue recognition, COGS analysis, related party transactions. Documented for trustee, partners’ counsel, and the court.
Fraud Investigation: 2018 – Investigated, extracted, and evaluated accounting transactions for a construction and mechanical service contractor company. Delineated patterns, value, and evidence to support pre-litigation negotiation between the company and an executive suspected of misappropriation of assets. Provided expert input needed to meet contract requirements and prepare pre-litigation efforts.
Contracts, Fraud: 2018 – Provided mass data analytics in a case between two contracting parties involved in the supply of quartz and granite products. Tied two tiers of batch and traceability data together with hard copy documents, absent access to enterprise resource planning systems. Issued two declarations clarifying patterns and discrepancies for the client and the court. Calculated differential costs, ongoing errors in production, volume, batch and article identification. Prepared for trial. Case settled.
Contracts, Fraud, Arbitration, 3 Judge Panel: 2017-2018 – Completed litigation support and expert testimony at arbitration for a contracts case. Forensic accounting expert witness for a party who brought claims against a managing partner for breach of fiduciary duty, fraud, and misappropriation of assets. Fraud examinations performed 2017-2018 in situation where company books were destroyed. Performed bank record examination, damage calculations, and expert testimony.
Personal Injury Tort, Analysis: 2016-2017 – Impact to employee and participant in the public employee retirement system (PERS) of Oregon. Performed analysis and damages calculations for client and attorney prosecuting case for injury. Provided analysis of lost wages, future and present value calculations related to PERS retirement accumulation and expected outcomes of lost work due to injury. Published expert report used in litigation support and court proceedings.
Intellectual Property: 2015-2017 – Researched and gathered both requested and appropriate material for intellectual property expert for plaintiff in a counterclaim. Developed matrices for cost differentiation methods for external CFF and legal counsel, and supported plaintiff discovery efforts October 13, 2015 to September 16, 2017. Led internal accounting and finance employees to gather data for plaintiff damages calculation. Trained external experts and legal counsel on manufacturing, automation, and operations specifics required to understand damages and options for valuation. Testified in 30b6 as to financial, purchasing, and cost analysis documents.
Breach of Contract: 2016 – Performed exposure risk assessment, intellectual property procedure, and systematic contract management process for defense in potential lawsuit. Developed position statement. Researched discoverable financial documents, specifications, drawings, contracts, and transaction data between January 18, 2016 and January 25, 2016.
Breach of Contract: 2015 – Evaluated contract language for affiliate in anticipated Swiss lawsuit against U.S. defendant, anticipated litigation for Breach of Contract. Swiss parent company of U.S. contract manufacturer, with anticipated lawsuit against medical device manufacturer. Researched both discoverable and potentially admissible material to international team with respect to requirements commitments, forecast communication and enforceable inventory provisions March 25, 2015 through April 16, 2015. Quantified inventory exposure and expense related to contract performance and agreement. Developed inventory valuation scenarios based on contemplated legal strategy provided by legal counsel. Documented and presented valuation model and supporting data to executive management.
Business Valuation, Corporate Clients: 2020 – Oregon manufacturing firm producing utility grade transformers. Provided IRS and Oregon S Corporation tax service for same. Performed Market Approach – Mergers and Acquisitions, Guideline
Corporate Taxes: 2015-2020 – Performed complete financial and tax analysis for change in corporate form from C-Corporation to S-Corporation. Calculated Accumulated Earnings and Profits (AEP) from inception to end of C-Corporation. Advised and set up shareholder equity account changes, trained clients on basis calculations, and provided detailed tax advice. Prepared and submitted 1020, 1020S, and shareholder equity and related calculations for Oregon SMB high technology manufacturing firm.
Quality Management System: 2015-2016 – Authored and implemented a QMS (quality management system) for a corporate client, an electronic device manufacturer. Established and valued key IP and processes. Wrote process specifications, control plans, and established a relational database to anchor the budding QMS. Advised client on dealing with external parties interested in client IP as to process control. Advised client to seek legal counsel as to IP protections.
Cost Modeling: 2015 – Developed detailed and reusable absorption and variable product cost models for an Oregon SMB, a manufacturer of current transformers and transducers. Set up models to display both the actual structure using annual period data, and modeling of product costs given inputs by the user. Modeled output calculations for differentiating revenue, manufacturing overhead, direct labor dollars, COGS, direct material, and revenue.
Tax Free Reorganization Under Section 368A: 2015 – Acquirer would use its stock as a significant portion of the consideration paid to shareholder rather than cash or debt. Advised client to understand his motivations and purpose, and whether purpose was in line with the deferral of tax under Section 368, the four major requirements to be eligible for tax free treatment, and Section 354, 355, 356 relating to exchanges of stock, distribution of stock, and other consideration taxable in the transaction.
Section 1245 Gain: 2015 – Provided evaluation and provided laymen training on gain on sale of
§1245 property recaptured as §1245 ordinary income. Built hypotheticals for client to train and compare to client’s actual situation, which was needed for client to understand the corporate client would be subject to ordinary income and tax rates in an asset sale, or for a contemplated taxable stock sale (treated as an asset sale) where a Section 336(e) or a Section 338(h) (10) election is made.
Senior Manager, Supply Chain & Materials, Medical Devices. 4/30/2009 to Present.
Lead, direct, and execute greater than $105 million annual spend 2020 – 2021. Micro Systems Technologies Management AG, Switzerland. Lead global business initiatives and corporate development with core team of supply chain, purchasing, and materials professionals. Established supply chain analytics for supply chain control, systems integration, inventory investment control, and differential financial data. Established brokerage pool in face of difficult market conditions in 2020 and 2021.
Contract manufacturing customer interface for supply chain and materials responsible for finance, execution, investment in inventory, and component portfolios 2015 – 2021. Perform analytics with integrated manufacturing, traceability, and financial systems. Implemented robust 3TG reporting for key publicly traded customers. Implemented SAP ERP automated direct and indirect purchase orders, electronic requisition, and electronic maintenance workflows for digital office improvement.
Advanced analyst and user of SAP, SAP Query, Excel, Visual Basic (VBA), Macros, MES Camstar, SQL, and Microsoft Access 2012 – 2021. Applied skill in proper, accurate use of Excel as an output vehicle in conjunction with database or text string sources, and use of functions, text string searches, and indexing formulas. Expert user of integrated database systems.
Senior Supply Chain Program Manager. 4/1/2006 to 4/30/2009. MSEI. Eliminated all shortages at Oregon plant. Audit leadership experience. Created and led offshore and second source strategies, cost reductions, and systems improvements saving $17 million from 2007 to 2011. Led professionals and subcontractors across an international global matrix in Europe, North America, Taiwan, and China. Commodity manager of semiconductors, passives, frequency devices. Initiated, wrote, and negotiated key contracts.
Corporate Supplier Business Manager. 4/12/2002 to 4/1/2006. MSEI, Biotronik. Cross-site supply chain leader. Created ties with European and Asian semiconductor foundries. Negotiated deals with Biopolymer and lubricious coatings between New York start up and German corporate. Established and implemented technology strategies across global sites. Authored global company’s first supplier selection, performance, and commodity systems. Developed intermediate proficiency with German as a second language.
Commodity Manager. 9/6/2001 to 4/12/2002. MSEI. Created and led first commodity methodology. Promoted to manage cross-functional teams. Authored, led, and implemented resulting strategies.
Senior Master Scheduler. 10/16/2000 to 9/6/2001. MSEI. Created and implemented the company’s first Master Schedule and demand management function between European company and affiliates in North America.