CPA/ABV/CFF, CVA
Managing Member
Managing Member
Mr. Shulman, is the former Partner In Charge of the Litigation, Forensic, Valuation and Business Risk Services Groups which includes expert witnessing at one of the United States’ largest top 40 accounting firms recognized by the NYLJ as one of the top three valuation litigation practices in New York City. Mr. Shulman’s clients have included public and privately held businesses, financial institutions, investment partnerships, insurance companies, attorneys, not-for-profits, governmental agencies, and high net worth individuals. Mr. Shulman provides valuation services to businesses for financial statement, tax and litigation purposes including valuing interests in tax restructuring involving hundreds of millions of dollars of real estate and hotel properties, oppressed shareholder matters, lost value matters, solvency calculations and matrimonial matters. He has conducted commercial damage calculations, economic damage calculations, forensic examinations, investigations, tracing of tangible, intangible and homogeneous assets in connection with litigation and other disputed matters. Mr. Shulman has traced hundreds of millions of dollars in fraudulent commercial enterprises and matrimonial dispute matters. He has provided forensic accounting services in identifying irregular application of generally accepted accounting principles, restatement of financial statements, the misapplication of generally accepted auditing standards and the conversion to International Financial Reporting Standards.
Mr. Shulman is an arbitrator and collaborative law professional. He is on the roster of neutrals for the American Arbitration Association and has been retained as an arbitrator in a merger and acquisition transaction, as an accounting master in complex accounting matter and a valuation and forensic accounting neutral an arbitration.
Managing Director
Professor Abbott is an Associate Professor of Finance at West Virginia University in Morgantown, West Virginia. He has also taught at the Graduate school of Credit and Financial Management held at Dartmouth and Stanford University and is extensively published. He has over thirty years of experience in evaluation of businesses as a senior bank lender, business appraiser and statistician. Professor Abbott is one of the esteemed valuation experts sought after to lecture and serve on panels at industry events. His areas of focus are blockage discount, discount for lack of marketability/liquidity, control premiums, securities and event studies, and distinguishing appreciation in businesses between passive and active activities. Professor Abbott has been qualified as an expert in court. Professor Abbott’s academic statistical and quantitative analytical expertise have been applied to large populations of data when it is not practical or possible to analyze every individual transaction to determine damages. Click for CV
Managing Director
Mr. Quintero provides valuation, financial and business advisory services to clients with a focus on solvency matters including assessing a company’s viability, developing strategic alternatives, preparing business plans and financial projections, acquisitions and divestitures, solvency calculations, valuations, financial restructuring, microcomputer-based financial modeling, and bankruptcy advisory services. He has applied these skills as an expert witness, bankruptcy trustee or examiner in courts throughout the United States.
Mr. Quintero has won several awards as a writer, professional and educator. His lectures and seminars have been attended by thousands of financial professionals and graduate students throughout the United States and abroad. Mr. Quintero has written numerous articles in national publications, as well as chapters in the Handbook of Business Strategy, The Acquisitions Manual, Investing in Bankruptcies and Turnarounds and The New Era of Investment Banking. His index of publicly traded bankrupt companies—known as the Quintero Index—has been written up and regularly reported by several periodicals. His book entitled Mergers and Acquisitions and the accompanying audiocassettes are used for continuing professional education and have been distributed for more than a decade by the American Institute of Certified Public Accountants.
Managing Director
Mr. Bezner is a seasoned professional with expertise in valuations, accounting and finance having been involved in the valuation industry since 2002. He specializes in valuations for financial reporting, tax, business disputes and other purposes. His valuation expertise for fair value measurement purposes includes business combinations, impairment testing, convertible preferred stock, debt (including debt with multiple embedded derivatives), warrants and stock options, portfolio valuations for private equity and hedge funds, and simulation modeling for complex securities. For tax and other purposes, he has led the preparation of valuations for estate and gift tax, conversion of C corporations to S corporations, corporate restructuring, buy/sell agreements, limited partnerships, tenancy-in-common, shareholder transactions, matrimonial disputes, intangible assets and lost profits analysis for litigation.
Bruce has serviced both public and private firms, with domestic and international operations, in various industries, including financial services, manufacturing, new media/Internet companies, ecommerce, retail, wholesale, distribution, consulting services, dealerships, apparel and textile, pulp and paper, chemical, publishing, healthcare, biotechnology, recreation, software development, television broadcasting, entertainment, telecommunications, business aviation, electronics, construction, real estate, insurance, nutritional products, hospitality, retail marketing energy company, energy services, independent power companies, community banks, regional securities firms, and special purpose acquisition companies.
Managing Director
Formerly in-house founding director of litigation consulting for a national law firm with over 30 years of diversified business and litigation consulting experience, Mr. Bhupahti’s expertise is in data mining, data base management and modeling. He has supervised over 100 professionals and para professionals in processing data for a multitude of projects. His expertise has been instrumental in tracing funds in enterprise insurance fraud, matrimonial, and other complex litigation matters. His forensic skills were utilized in analyzing and cataloging documents, and inputting the critical data into searchable databases. His modeling skills have helped trace homogeneous products such as oil in pipelines.
Director
Mr. Qamra has over 15 years of experience working on operational and financial risk assessments, internal audits, process consulting, controls evaluations and process documentation; He has led several large and complex engagements for various global clients across different continents. Rohit has been engaged in conducting risk assessment and reviews of key business processes and evaluating compliance with the applicable U.S. regulatory requirements. In addition to this, he is also involved in designing and conducting in-house Sarbanes Oxley 404 controls evaluation and testing. He has also developed training programs for in-house corporate personnel to conduct their own evaluations and testing and other intensive internal audit procedures. Rohit is particularly sensitive to avoiding operational and integrity issues to which companies can be exposed.
Joshua Persky is a results-oriented, critical thinker with a deep passion for effective communication. With over twenty years’ experience as an executive and consultant, he has worked for commercial and investment banks, such as Fortis Capital and Houlihan Lokey, for a management consulting firm Outthinker, as well as for valuation and accounting firms, such as Hilco Global, Sigma Valuation Consulting and WeiserMazars.
As a business valuation associate, Mr. Persky has valued hundreds of private companies of all sizes and industries and is an expert in valuing private debt. His clients have been among the largest hedge funds and pension funds (portfolio valuations), as well as family owned businesses (estate and gift tax valuations). He also has experience valuing a variety of other illiquid assets, such as aircraft engines, movie libraries, oil and gas royalties and real-estate holdings.
Persky earned a BS in Management Science from MIT/Sloan School of Management and is a graduate of the Citibank School of Banking.
IT Consultant
Mr. Llanera has over 20 years of experience in Forensic Technology (Computer Forensics, E-Discovery, and Forensic Data Mining & Analysis). He is retained in cases related to the use of computers in activities related to fraud, corruption, and misconduct. Mr. Llanera’s expertise is investigating and identifying hard to find electronic evidence relevant to his client’s investigation or litigation. He has held executive positions with Ernst & Young and other top accounting/consulting firms in New York City supporting law firms in complex fraud and litigation assignments. At Ernst & Young, Mr. Llanera ran the national data analytics practice for the Fraud Investigation and Dispute Services practice. Prior to his big four experience, Mr. Llanera worked in private industry as an accounting/technology professional for several years. Mr. Llanera uses his ability, forensic technology expertise and accounting/business experience in concert to add value to assignments in which he is involved.
Construction Consultant
Mr. Lowe is an expert in construction claim preparation and evaluation, dispute resolution, technical document development, critical path method scheduling, contract administration, and cost analysis. He has directed and performed delay, productivity, efficiency, and cost analyses, as well as analyses to determine damages on projects throughout North America. A nationally-renowned speaker, Mr. Lowe conducts seminars throughout the country on the topics of construction scheduling, claims avoidance and resolution, project management and delays, acceleration, and inefficiency.