Client Name: |
Type of Industry: |
Year: |
Assignment Description: |
| 890 LLC | Real Estate Investment | 2007 | Expert Advisor in Case # 2006-CV-117792 for plaintiff against M&A Homes et al. |
| Abaud Inc. | Retail Furniture Store |
2000 |
ESOP Evaluation |
| Abraham Rochlin Enterprises, Inc. | Holding Company—Forestry Products (Switzerland) |
1979 |
A stock redemption valuation. |
| Active Sales Co., Inc. | Distributor—Building Materials |
1982 |
Product acquisition financing; business expansion-product line acquisition. |
|
Admarketing, Inc. (Case# BC224171) |
Advertising Services |
2000 |
Plaintiff's expert witness - R. Recht; executive compensation - owner/majority shareholder. Settled in favor of Recht. |
| Agromin | Agriculture, Composting |
1993 |
Develop capital strategy. |
| Airborne Product Support, Inc. | Manufacturer/ Supplier: Aerospace |
1994 |
Classified credit; bank; tax arrearages; Creditor restructuring; joint venture licensing/refinancing; competitor sale. |
| Air Conditioning Company, Inc. | Distributor and Installer |
1985-1995 |
Annual valuation-key employee stock purchase plan, plus general advisory services. |
| Alberta Gas Trunk Lines Company Limited (NOVA Industries)-Canada | Petroleum, -- Support Products |
1974-1976 |
Design and implementation of acquisition program re: North America and Europe. |
| Allied Sales | Produce - Distribution | 2000-2003 | ESOP Valuation |
| Allied Wholesale, Inc. | Importer-Specialty Industrial Tools |
1983 |
Key employee stock purchase plan-IRS. |
| Applied Micro Circuits Corporation (AMCC) | Semiconductors - Communications / Storage Equipment | 2005 | Defendant’s expert: employee stock option rights; Superior Court, Santa Clara County, CA (# 2-05-SC-002033). Court decision in favor of Defendant. |
| American Ensign Van Service, Inc. | Freight Forwarder |
1987-1988 |
Working capital refinancing; bonding insurance; marketing relations and accounting. |
| ANCO Engineering, Inc. | Freight Forwarder |
1987-1988 |
Working capital refining; bonding insurance; marketing relations and accounting. |
| Anderson & Co. | Accounting Services |
1985-1986 |
On-line management; merger analysis and search. |
| AsiaDemand, Inc. | B2B, on-line purchasing, China |
2000 |
Corporate Valuation |
| Atlantic Avenue LLC | Real Estate Holdings |
1997 |
Estate Planning- valuation expert. |
| Award Packaging Specialties Corporation | Packaging Services |
2000 |
Corporate Valuation - Estate Planning |
| Baltic Drilling Ltd. (Canada) | Real Estate; Oil Drilling |
1979-1982 |
Creditor insolvency. |
| B&B Surplus, Inc. | Stainless Steel, Aluminum Pipe Distribution |
1996 |
IRS – Tax Court, excess executive compensation. |
| Bass/Yager & Associates, Inc. | Specialty Advertising |
1997 |
Estate Valuation |
| Baton Broadcasting Incorporated | Television |
1981 |
USA entry financing program—SMATV operations. |
| Bechtel Operating Services, Co. | Facilities Services International |
1981 |
Subsidiary start-up; contract bidding analysis and operational procedures. |
| Bell Sports, Inc. | Sporting Goods |
1985-1986 |
Development of corporate plan including that related to capital procurement. |
| BenefitStreet Inc. | Trust Plan Administrator |
2004 |
Multiple acquisition and Asset/Goodwill Allocation opinions. |
| Benwil Industries, Inc. | Automotive Parts Distribution |
1992 |
Financial condition opinion; litigation support. |
| Berke Family Limited Partnership. | Real Estate |
2001,2005,2007 |
Estate Planning |
| Berke Family LP | Estate Properties | 2008-9 | Estate Gifting Evaluation |
| Bergandi Manufacturing Co., Inc. | Wire Products |
1982-1983 |
Corporate valuation; acquisition opportunity; systems review. |
| Bevilacqua & Schikore D.b.a. Pearson & Johnson | Construction |
1993 |
Capital sourcing, on-line management. |
| Bikers Dream, Inc. | Motorcycle Assembly / Sale |
1997 |
Creditor restructuring, equity, capital placement / turnaround, chief administrative officer. |
| Bill Palmer Associates | Office Equipment Systems |
1983 |
On – line management. |
| BioCath Int”l Corp. | Pharmaceuticals | 2004 | Abridged Bus. Plan, Investment/Capital Pres., incl. Bus. Valuation. |
| Bio-Gentec, Inc. | Medical Products | 2002 | 15c-211 Valuation |
| Body Issue | Retail Catalogue |
1994 |
Development of capital and business plan for a related business start-up, inclusive of direct mail program. |
| Boland v. Boland | Residential Adult Residential | 2009 | Case No.: D 294 841 Adult Residential Facilities Petitioner’s expert witness |
| Bonded Mortgage | Real Estate |
1992 |
Fair market value opinion. |
| Braun Industries, Inc. | Industrial Laundry Processor |
1988 |
Merger / acquisition evaluation. |
| Brown, Kraft & Co. | Accounting Services - CPA |
1983 |
Computer review, feasibility study. |
| Bruckner et al vs. Merrill Lynch | Stock Brokerage | 1998-1999 | Expert Witness: Plaintiff |
| Buckman et al v. Chicago Title, Case No. BC299127 and BC315478 | Convalescent Homes | 2008 | Asset Dispute |
| Butterwings Entertainment Group, Inc. | Food Franchising |
1998 |
Reverse merger, IPO; capital procurement; management restructure; acquisition(s). |
| Byker’s Dream, Inc. | Customized motorcycles and limousines assemblage | 1996 | Executive management - CEO, appointed by a New York venture capital firm. |
| Cadeux | Musician Promotion |
2000 |
Cross-merger Valuation |
| C. ITOH Electronics, Inc. | Electronics |
1988 |
Computer systems evaluation. |
| California Community Builders | Builders-Commercial / Residential |
1983 |
Computer feasibility study, informational systems review. |
| California Contractors Supplies, Inc. | Supplier-Industrial |
1984/1992 |
Corporate valuation; estate planning – IRS |
| California Municipal | Investors Services |
1983 |
Data processing; operational review. |
| CalMark Properties, Inc. | Real Estate Syndication / Management |
1985 |
Refinancing and acquisition program; expert witness-litigation. Superior Court (Chicago, Illinois) Case # 87-C-4466. |
| Caltrol, Inc. | Manufacturer Rep; Distr. Process Control Instrumentation |
1986 |
ESOP valuation; affiliated company acquisition and related financing, including real estate. |
| Canada Cycle & Motor Corporation (CCM-Canada) | Bicycle Assembly and Ice-Skating Equipment Mfg. |
1973 |
Turnaround; hip Building operational assistance |
| Canare Corp. vs. Horiba/Brenner | Electronic Instruments and Controls | 2002 |
Expert Witness, Defendant:
Plaintiff's Claim: Conversion; Misappropriation of Funds;
Breach of Fiduciary Duty; Breach of Promissory Note; Unjust Enrichment;
and Money Had and Received
Defendent's Cross-Complaint for: Breach of Implied -in-Fact
Contract of Employment; Breach of Implied Covenant of Good Faith and Fair
Dealing; Breach of Fiduciary Duty; Fraud; Intentional Infliction of
Emotional Distress; Breach of Written Contract; Defamation. Case settled
in favor of Defendant for whom EMCO/Hanover acted as the Expert
Superior Court (Los Horiba/Brenner Angeles), Case # BC 234351. |
| Carl’s Jr. Restaurants (CKE Enterprises, Inc.) | Franchise – fast foods |
1995 |
Creditor and bank restructuring |
| Campbell Industries | Ship Building |
1978 |
Classified credit; bank, capital restructuring; operational analysis. |
| Casa Leon, Inc. | Retail Furniture Store |
2000 |
ESOP Valuation |
| Cerwin – Vega, Inc. | Manufacturer-audio speakers |
1989 |
Corporate enhancement program – operational management. |
| Chiat/Day, Inc. Advertising | Advertising Agency |
1995 |
Estate valuation pre-merger with Omnicom Group, Inc. |
| C.I. Host, Inc. | Internet Web-hosting | 2003 | Expert Witness: Defendant |
| Citadel Gold Mines, Ltd. | Mining |
1982 |
Capital procurement. |
| Coast Fixtures & Liquidators, Inc. | Retail Equipment/Fixtures Liquidators |
1997 |
Expert witness/Coast – IRS related matters; executive compensation. Settled in favor of Coast. |
| Cobbler’s Incorporated | Manufacturer – Shoes |
1979 |
Classified credit; bank; operational review; credit restructuring. |
| Cohen Enterprises, L.P. | Limited Partnership | 1998 | Limited Partnership; estate planning valuation. |
| Con/Chem, Inc. | Surfaces and Erosion Paints |
1980 |
Classified credit; bank fraud. |
| Creative Presentations, Inc. | Greeting Cards | 1996 |
Expert witness/Creative Presentations. Superior Court (Van Nuys, CA); Case # SV 96-18973. Settled in favor of Creative. |
| Crown Coach International | Bus, Fire Coach Assembly |
1983-1988 |
LBO refinancing; business expansion; foreign licensing; employee incentives; senior marketing management. |
| Comprehensive Designers, Inc. (Now CDI Corporation) | Engineering and Design, Multiple Industries | 1978-1982 | Business Planning, Corporate Guidance |
| Crystalix, Inc. | Retail - Novelty | 2003 | Valuation: 15c211 |
| Cuenca Enterprise, Inc. | Retail Furniture Store |
2000 |
ESOP Valuation |
| Dadson Washer Service, Inc. | Coin-operated laundries |
1998 |
Valuation: minority interest gifting. |
| DAL USA, LLC | Real Estate | 2007 | Plaintiff’s expert, re: escrow improprieties, fraud, injunctive relief; settled in favor of Plaintiff. |
| Danros, Inc. | Furniture Store |
1998-2000 |
ESOP Valuation |
| De Jong (LDJ Holdings LLC) | Dairy Farm |
2000 |
GP and LP - FMV |
| Desert King, Inc. | Farming-Asparagus |
1984 |
Operational financing (primarily- crop development). |
| Diamond Entertainment Corporation | Video Production/Distribution |
1997 |
General consulting, investor relations. |
| Dick & Jack Industries, Inc. | Jewelry |
1977 |
Development of 5-year plan and financing. |
| Direct Satellite Communications, Inc. | Communication |
1982 |
Capital procurement. |
| Distel, Inc. | Distributor-Electronics |
1984 |
Equity/debt capital procurement. |
| Domino’s Pizza, Inc. (Area Franchisee) |
Fast Foods |
1985 |
Corporate valuation; shareholder repositioning. |
| Dutch Government | Product Distribution – U.K. | 1971-1985 | 5 Dutch Boards under Intercapita, re: distribution of products throughout U.K. |
| EDM International | Electronics Data Management |
1992 |
Tax Court—IRS, re: foreign merger. |
| Elephant Talk | Telecommunications | 2008-9 | Board Member, Merger/Acquisitions, Reverse Stock Split |
| EMS Development Corporation (Ultra Electronics Plc) |
Government Contracting- U.S. Navy |
1998 |
Exit Plan- Chapter 11, post-creditor funding. |
| Entrepreneur, Inc. | Magazine Publisher |
1990 |
Refinancing. |
| Eric L. Foumberg & Co., CPAs | Accounting/Tax | 1998-2003 | Various client evaluations - Estate Planning |
| Erie Indemnity Company (LAN & Morris, et al. v. Ludrof/Erie, et al.) | Life Insurance | 2006-7 |
Estimate by Dissenter (PWH Trust) of Fair Market Value of shares under an independent valuation proceeding – Erie Indemnity Company, a life insurance company where the minority shareholders are being offered an opportunity to be brought out. Dissenter's Expert, re: fairness opinion. Western District of Pennsylvania, U.S. District Court (Civil Action No. 1:06-cv-00114-SJM); related class-action case settled in favor of Dissenter Group |
| Esserman Steel Co., Inc. | Steel Distributor | 1999 | Valuation - ESOP |
| Express Furniture Rental | Furniture Rental |
1993 |
Venture capital restructure to buy out equity partner. |
| Excel Mineral & International Cos. | Cat Litter |
1999 |
Expert witness/Excel. I.R.S. audit; sales/purchase price allocation; executive compensation; non-compete. Excel Minerals & International Cos. V. Commissioner of Internal Revenue, U.S. Tax Court, 1999. Settled in favor of Excel. |
| EZ Buy, EZ Sell Recycler, Inc. | Publishing-Consumer |
1982 |
Acquisition search. |
| Fairview Mobile Estates | Mobile Home Parks |
1993 |
Capital sourcing—new investment opportunity. |
| Fame Furniture (A.B. Malone, Inc.) |
Manufacturer-Furniture |
1979 |
Classified credit; bank; on-line management; business sale. |
| Ferrell Reed, Ltd. | Manufacturer - Men's Shirts and Ties |
2000 |
Working Capital refinancing - turnaround |
| Fields, Fehn & Sherman | Attorney | 2003 | Expert Witness: potential damages, N.A.S.D. arbitration hearing involving Beacon Trading, LLC |
| First Pacific Bancorp, Inc. | Banking |
1984 |
On-line management; operational review; FDIC problem bank; capital procurement. |
| Food Export, Inc. | Food Export |
2000 |
S-ESOP Valuation |
| Four Winds Enterprises, Inc. | Household Goods- Shipping/Warehousing |
1985-1987 |
On-line management; chief executive officer, vice chairman; merger/acquisition search. |
| Franklin Truck Parts, Inc. | Retail, Truck Parts |
1992/2000 |
Estate Planning. |
| Freedom Tire, Inc. | Retail, Tire Sales |
1992 |
Litigation support; marital dissolution. |
| Freeman & Freeman | Legal Counsel | 2007 | Opinion: causes of action against financial intermediary for fraud, real estate development |
| Fremont Family Fun Center | Amusement Park |
1993 |
Capital sourcing; support documentation; comparative valuation. |
| Friedman, Minsk, Cole & Fastovsky, CPAs | Accounting/Tax |
1997-2002 |
Various client evaluations - Estate Planning |
| Fructas AB (Pommac) | Beverages |
1985 |
Market entry-selective products: North America. |
| F.W. Myers & Co., Inc. (The Myers Group, Inc.) |
Customhouse Brokerage & Freight Forwarding |
1990-1991 |
Capital restructuring and equity capital procurement, strategic partnering; online management. |
| GC International, Inc. | Machining-Computer Products |
1981 |
Classified credit; bank; refinancing; turnaround analysis; public offering. |
| Glen Ivy Financial Group | Time Share |
1983 |
Corporate valuation; bank financing. |
| Global E-Point, Inc. | Aerospace: Security System | 2007 | Executive Management Assistance: Turnaround |
| Global Medical Products Holdings, Inc. | Medical Products | 2001-2003 | Reverse Merger, Equity financing, Acquisitions |
| Glydon’s, Inc. | Lingerie, Nightwear |
1984 |
Classified credit; bank; on-line management; informal liquidation plan. |
| Goodway Printing, Inc. | Printing | 1971 | On-line management plus capital sourcing and acquisition; SVP and capital sourcing; also included its affiliate: Goodway Copy Centers |
| Group Health Services, Inc. | HMO |
1983 |
On-line management (Chief Executive Officer); liquidation plan; California Dept. of Corporations. |
| Gro-Plant Industries | Horticulture – Roses | 1972-3 | Turnaround |
| Grove Valve & Regulator Co. | Energy-Oil Gas |
1976 |
Divestiture financing and acquisition. |
| Gutman Imperial Partnership, L.P. | FLP | 2004 | Estate Gifting - Tax Planning |
| The Gutnick Foundation Chabad | Charitable Foundation |
1999 |
Valuation, real estate gifting. |
| Hansen, Robert | Lithography Printing and Book Publishing | 2007-08 | Defendant’s expert witness, Case Number: 06SL05766 Against Laguna Wilderness Press. Case settled in favor of Defendant, Robert Hansen, who won back copyrights |
| Hartwell Breweries, AB (Finland) |
Brewery |
1985 |
Market entry-selective products: North America. |
| Heil Construction, Inc | Construction - Paneling | 2007 | Defendant’s expert witness, Case #GCO03472, Case settled to satisfaction of Defendant , Sheng-Teh Hsieh |
| Heil Construction et al v. Bond, Aust, & Green Capital Corporation et al | Construction | 2007 | Defendant's expert witness in regard to complaint for: material misrepresentation in securities transaction; alter ego liability, fraud and deceit; money had and received; money lent; unfair business practices; Case #GC036472 - Superior Court of California - Los Angeles, Northeast District |
| Heritage Leasing Corp. | Equipment Leasing |
1985 |
Sales of various portfolio assets. |
| Hi-G, Incorporated (Subsequently Tridex) | Manufacturer-Relays/ Electronic Components |
1980-1981 |
Acquisition search program. Industrial revenue bond. |
| Hollywood Reporter (The) | Publishing-Entertainment |
1983 |
On-line management; pre-sale reorganization. |
| Holman & Associates, Inc. | Meat Broker |
2000 |
Estate Planning Valuation. |
| Howard Paper Mills, Inc. | Manufacturer-Specialty Paper |
1981 |
Estate planning; acquisition program. |
| Hydrogiene Corporation | Personal Care Products |
2000 |
Capital Sourcing, adversarial take-back proxy. |
| Hydro-Mill Company | Aerospace Precision Engineering |
1993-1996 |
Financial restructure; banking relationship; CEO/Co-Conservator. |
| IBEX Computer Corporation | Computer Products |
1987 |
Valuation and continued venture capital investment. |
| ICON Review | Computer Mail Order |
1988 |
Venture capital investment, evaluation/assistance, and mail order. |
| iFinix Corporation | Information Technology |
2009 |
15c-211 Opinion |
| I.O.M. Investments, LP (Monitor Dynamics, Inc.) |
Security Systems Mfg. |
1997 |
Expert witness/I.O.M., IRS related problem; preference rate determinations on certain Trust securities. Estimated Fair Market Value, dividend rate on Preferred Units. IRS dismissed the case. |
| INA Administrators | Insurance Agency |
1983 |
Divorce valuation (Court). |
| Incognito, Inc. | Retail and wholesale dress assembly |
1978-1979 |
Classified credit; bank refinancing. |
| Industrial Clean Air, Inc. | Air Pollution Control |
1976 |
Classified credit; bank; organizational review; equity financing and foreign licensing. |
| Ingram Paper Company (International Paper Co.) |
Wholesale Paper Distribution |
1992 |
Capital refinancing program; pre-sale reorganization: advisor in the sale to International Paper Co. |
| Insight Development Corporation | Electronic Imaging-PC Graphics |
1999 |
Expert Witness, Plaintiff - Case: U.S.D.C. No. C983349CW v. Hewlett-Packard |
| Integrated Microwave Corporation | Electronic Circuitry |
1985 |
Corporate Plan (turnaround format) including debt restructure; affiliated tax partnership. |
| Interactive Medical Technologies Ltd. (KAIRE International) | Multi-level marketing -- vitamin supplements |
1997 |
Capital, merger/acquisition plus investor relations. |
| International Consolidation Services, Inc. | Trucking |
1983 |
Data processing review; systems design. |
| International Union of Operating Engineers-- Local 12 | Labor |
1981 |
Computer operations evaluation. |
| Irvco Resources Ltd. (Canada) | Oil & Gas |
1976 |
Initial public offering. |
| iVoice | Telephonic Connecting: Computers | 2002-2003 | General Management Consulting |
| Ivybank Care Home, Ltd. | Senior Care Living |
1990/2008 |
Assistance in management/Equity ownership |
| JT Racing, Inc. | Off-Road Apparel Products |
1986/1994 |
On-line management under a total debt restructuring. |
| JLS Concrete Pumping, Inc. | Concrete Pumping - Construction |
1998-2003 |
Corporate valuation, S-Corp/ESOP. |
| JMAR Technologies, Inc. | Water Pollution | 2008 | Joint Venture Opportunity - China |
| JACO Electronics, Inc | Distribution-Electronics |
1982 |
Operational review; classified credit; bank; capital asset restructuring; merger program. |
| Jaguar Cars, Inc. | Automotive-Retail |
1991-1992 |
Dealership restructuring. |
| Japanese Automotive Center, Inc. | Parts importer and service repair facility |
1995 |
Corporate valuation -- ownership transfer. |
| Jaybee Manufacturing Corporation (Amerock) | Manufacturer -- Hardware Cabinetry |
1976-1987 |
Classified credit w/responsibility; capital procurement to reposition shareholder interest; affiliated business refinancing. |
|
Jeffer, Mangels, Butler & Marmaro LLP |
Attorneys |
1990-2002 |
Various client support services - tax |
| Jeffrey,
Corrigan vs. Smouse, Pistole |
Accounting
Services- Merger/Acquisition |
1998 |
Determination of Damages: Case GC012272 |
| Jon Douglas Company (now Jon Douglas/Coldwell Banker) |
Real Estate |
1993 |
Capital procurement -- senior notes, senior subordinated notes plus equity. |
| JWS Corporation | Law Corporation |
2000-2003 |
ESOP |
| Kahn Investment Partnership | Real Estate | 2000 | GP's FMV |
| Keel Manufacturing | Record Pressing | 1971 | Capital sourcing and then eventual sale |
| Kibun Products International | Fish Processor |
1986 |
Computer feasibility study, implementation; vendor selection. |
| King Chapman Broussard & Gallagher, Inc. | Executive Out Placement Services |
1991 |
Corporate valuation/management buy-out. |
| Kirsch, Stein, Kohn | Accounting Services --CPA |
1983 |
Data processing operations. |
| L & B Pipe and Supply Company, Inc. | Wholesale Plumbing Supplies |
1992 |
Expert witness, Tax Court, reasonableness of executive owner compensation. Defendant’s Expert Witness, U.S. Tax Court, Executive compensation; LA Superior Court, Case # 10329-91TC.Settled in favor of L & B/defendant. |
| L & L Cabinet Hardware Manufacturing Co. | Cabinetry/Hardware Distributor |
1991/1994 |
Refinancing; working capital. |
| Laguna Wilderness Press v. Robert Hansen (Case No.: 06SL05766) | Media Publishing | 2007/8 | Defendant Witness; Settled with Defendants gaining copyrights. |
| Laise Adzer | Regional Retail clothing chain |
1991 |
Corporate development and reorganization. |
| Landsman, Frank and Bloch | Accounting/Tax | 1985-2000 | Client valuation services - tax |
| Lazar Industries, Inc. | Manufacturer -- molded products |
1994 |
Corporate valuation; bank refinancing. |
| Learning Achievement Corporation | Educational Centers |
1977 |
Corporate valuation; dissident shareholder group - Court. |
| Legends in Concert, Inc. (On-Stage Entertainment) |
Off-Broadway theatrical entertainment |
1995 |
Private placement of securities; pre-public offering. |
| Leland H. West, Lee West Enterprises, Inc. | Automotive | 1999 | Litigation, v. Ford Motor Company (dba Jaquar Cars, Inc.) witness, plaintiff: Case # 784983, Superior Court, County of Orange, CA. Settled in favor of plaintiff/West. |
| Levy Industries Limited (Canada) | Automotive Parts |
1973 |
Working capital refinancing. |
| Lift Gate Company, Inc. | Manufacturer- Truck Liftgates |
1999 |
Valuation of License Agreement Buyout- Trademarks. |
| LKN Partnership | Real Estate |
1992 |
Partnership valuation. |
| Louisiana Gear and Manufacturing, Inc. | OEM Manufacturer-Gears |
1991 |
On-line management; capital procurement -- City/State EDC program. |
| Lumber City Corporation | Retail -- Lumber and Hardware Supply Stores |
1994 |
Expert opinion -- reasonable compensation, U.S. Tax Court. |
| Lyons/Newhall, Inc. | Real Estate and Retail |
1987 |
Cross-merger of affiliated business investment basis. |
| MI Software | Microsoft Software Systems Provider |
1999 |
Valuation various customer equity interests; capital search. |
| Magic Plastics, Inc. | Manufacturer -- molded products |
1995 & 2003 |
Corporate valuation -- ownership transfer. |
| Mahler Entrprises, L.P. | Mixed personal assets |
2000 |
FMV - LP's interest |
| Manny Flekman & Company | Business Management Firm |
1991 |
Firm office operations, planning and development, including marketing considerations. |
| Maxon Industries, Inc. | Trucking |
1990/1998 2000/2004/2007 |
Chapter 7 - bankruptcy
valuation; valuation tax conversion from "C" to "S" status;
reorganization resale to management plus valuation for certain shareholders under an
"FLP"; Valuation/Trademark. Update. LA
Superior Court, Dft. expert witness, Case # 90-05670. Settled in favor of
Maxon and its sharelolders. 2004: Estate Planning. |
| McCord Enterprises, LLC | Real Estate | 2001, 2003 | Estate planning valuation |
| McDermott, Will & Emory LLP | Attorneys | 1999-2001 | Various client support services - tax/litigation |
| McDuck Distribution Services Company, Inc. | Magazine and Newspaper |
1994 |
Memorandum for potential acquisition. |
| Metropolitan Circuits, Inc. | Computer Products |
1990 |
Bankruptcy valuation. |
| Mexmil Company, The (TMC Aerospace, Inc) |
Aerospace Vendor | 2004/5/7 | Various IRS' Opinions; mergers and acquisitions. |
| M.G. Westmore, Ltd. | Cosmetics | 1999 | Valuation: S to ESOP |
| Michaels Acceptance Corp. | Retail; Furniture |
2000 |
ESOP |
| Microwave General Systems, Inc. | Communications Equipment |
1982 |
Start-up; on-line management (President); strategic planning; SBIC capital transaction. |
| Millicent Naito, et al. v. Samuel T. Naito, et al. | Diversified Holding Company: real estate, retail, wholesale |
1999 |
Case No. 9805-03781 (OR) - Expert witness, plaintiff: dividend paying capacity, minority interest violation. Settled in favor of plaintiff. |
| Millennium Plastics | Plastics Mfgr. |
2001 |
General Consulting |
| Mission Furniture LLC | Retail; Furniture | 2000 | Corporate Valuation |
| Mission Viejo Medical Company | Medical |
1991 |
Partnership valuation. |
| Moba Inc. | Retail/Real Estate |
1990 |
Merger; affiliated business. |
| Modern Healthcare, Inc. | Retail, drugstores |
2000 |
S to ESOP Valuations |
| MM Fab, Inc. | Importer/distributor - Fabrics | 2002-2003 | Defendant expert witness, Cases BC257795 and BC224171, State of California, Los Angeles, Breach of Fiduciary Duty and Removal of Director. Settled in favor of defendant. |
| Mulford & Tignino | Accounting |
1987 |
Employee relations, office structuring. |
| NTI Networks Sdn. Bhd. (Malaysia) | Multi-level Marketing |
1997-1998 |
Introductory advisor, sale of senior minority equity investment. |
| Nanjing Potomac Beauty & Health Care Co., Ltd. (China) | Direct sales- wholesale and retail |
1997-1998 |
Merger/acquisition- NASDAQ listing. |
| Natural Balance Pet Food, Inc. | Pet Foods Processor |
2004 |
Fairness and Estate Planning Operations. |
| New San Francisco Laundry | Commercial Linen Supplies |
1988 |
Operational evaluation; classified credit (bank); general management assistance; corporate financial restructuring. |
| New Wave Entertainment, Inc. | Post-production services |
2000 |
Key Employee Incentive |
| Newel Resources Trading Pte. (Singapore) | Multi-level marketing, investment company |
1997-1998 |
Cross merger, BVI- NASDAQ listed company. |
| NexGen E2 Ltd. | Alternative Energy through Upgrading oil using ultrasonic waves | 2007 | Business Plan validation and estimate of fair market valuation of technology employed |
| Next Watch, Inc. | Importer |
1999 |
Valuation, Inventory sale. |
| NIFCO Synergy Ltd. (Canada) | Computer Software, NAFTA Certified |
1997-1998 |
Tax bond conversion, equity placement; NASDAQ listing. |
| Nion Laboratories | Pharmaceutical |
1992 |
Capital procurement. |
| Nissani Menswear, Inc. | Retail Apparel |
1998 |
Valuation, Goodwill. |
| Norman Wright Mechanical Equipment Corp. | Air Conditioning Wholesale Supplier |
1998 |
Expert witness, IRS related matter; excess executive compensation. |
| Oh Boy! Corporation | Food Processor |
1999 |
New capital plus existing capital and creditor restructuring; tax recovery |
| Optical Systems Corp. | Pay TV (Channel 100) |
1972 |
Debt and equity financing; start-up. |
| Optimum Fund (In Provisional Liquidation) | Investment Company- B.W.I. |
1999 |
Appointed expert to determine value of liquidating asset(s) by PriceWaterhouse Coopers. |
| Orange County Dialysis West, Inc. | Medical Services |
1987 |
Present value analysis of projected royalty fee income including affiliated business. |
| Oraflame International AB (Sweden) |
Home party - cosmetics |
1971 |
In-development, equity financing. |
| Pacific Agricultural Services, Inc. | Farming -- Pistachios, Jojobas |
1984 |
Design and implementation of interim financing plan. |
| Pacific Architects and Engineers, Inc. | Professional & Facilities Services: Multi-National |
1977-1987 |
Bank asset disposition; corporate planning; bank refinancing; annual ESOP valuation. |
| PacificNet, Inc. | Gaming | 2008 | Goodwill Impairment Opinion |
| Patterson Parchment Co., Inc. | Manufacturer -- Paper Specialties |
1974 |
Corporate refinancing. |
| Paul, Hastings, Janofsky & Walker LLP | Attorneys | 2001-2002 | Various client support services - tax/litigation |
| Photo-Lith Corporation | Apparel Industry | 1974-76 | Design and implementation of Marketing Plan for the electro-static transfer of graphic designs on t-shirts and retail-wholesale thereof. |
| Pinchasi Family Trusts | Real Estate plus Multiple Car Wash Locations | 2005-6-8 | Estate Planning Valuations |
| Pioneer Industry, AB (Sweden) | Consumer-Plastics |
1985 |
Market entry-various products: North America. |
| Pioneer Systems, Inc. | Textile Products |
1975 |
Various management consulting projects, termed financing program. |
| Plant Industries, Inc. | Manufacturer - Steel Drums, Plastic Pails, Glass Containers |
1974 |
Bank refinancing; on-line management. |
| Pluswood, Inc. | Plywood Manufacturer/Distributor |
1980 |
Stock redemption - IRS; deceased shareholder (parent company). |
| Potomac Chemicals Pte.. Ltd. | Holding company- Singapore; co-licensing: Thailand, Philippines and Taiwan |
1997-1998 |
Capital realization plan- AMEX listing; on-line management. |
| Power Dynamics Corp. | Power Supplies |
1978 |
SBA financing. |
| Power Tool & Supply Company | Wholesaler of building materials |
1994-1995 |
Claim Loss Analysis - Condemnation Dept. of Transportation, State of California. Defendant expert Company witness, Superior Court (Santa Ana, CA); Case #SA-739293. |
| Premium Forest Products, Ltd. | Manufacturer-Wooden Doors/Windows |
1973 |
Corporate restructure; corporate sale. |
| Premier Staffing, Inc. | Staffing | 2007 | Operational Review; Business Plan |
| Price Waterhouse | Accounting |
1986 |
Business management procedures; employee evaluation. |
| ProElite, Inc. | Develops, organizes, promotes mixed martial arts matches | 2008 | Gifting Valuation |
| Prospect Enterprises, Inc. (American Fish) | Holding Company Various Businesses |
1987 |
Equity ownership repositioning. |
| Q S A Computers | Airline Reservation Systems |
1985 |
On-line management; capital procurement; equity and debt. |
Qualpeco Services, Inc. |
Short and Long-haul freight transportation | 1987 | Corporate review, executive management assistance. |
| R & S Medical Enterprises, Inc. | Distributor - Medical Products |
1981 |
Computer operational review; corporate valuation; partnership dissolution. |
| Rafu Shimpo (LA News) | Specialty Newspaper |
1986 |
Computer feasibility study; implementation; vendor selection. |
| Ramco Industries, Inc. | Foam Manufacturer |
1988 |
Senior operational review and implementation; asset sale (Korea). |
| Richard A. Vos, Claimant against Lehman Brothers, Inc. et al. | Stock Portfolio Management - Customer Account | 2006 | Expert Witness, Claimant; NASD Dispute Resolution Case No. 05-02639. Settled in favor of Plaintiff. |
| Richard Wolffers, Inc. | Philately-Stamps |
1980 |
On-management; capital restructuring. |
| RMI, Inc. | Construction/General Repair -- RES Ship |
1985 |
On-management; credit restructuring; merger assistance. |
| Rocket Industries, Inc. | Exercise Equipment, Automotive Parts Importer, Manufacturer and Distributor |
1993 |
Expert witness-Creditor/Rocket, Chapter 11 proceedings. Rocket Industries v. First Interstate Bank, U.S. Bankruptcy Court - Los Angeles 1993.Settled in favor of Rocket. |
| Ronan Engineering Company, Inc. | Nuclear Engineering |
1981 |
Acquisition study; divorce settlement. |
| Ropack Industries, Inc. | Manufacturer - Plastic Containers |
1974 |
Credit restructuring under parent company-Plant Industries. |
| Rotating Precision Mechanisms, Inc | Military: antenna, optical, and sensor positioning systems and components | 2009 | Review of Compensation Policies and Procedures plus Amounts Paid. |
| Roy E, Hanson, Jr. Manufacturing | Manufacturer - Fabricated Metals |
1987 |
Expert witness litigation; management counseling. |
|
RSR Corporation (Bestolife Corporation) |
Metal Processor |
2000-5 |
Plaintiff's expert witness (lender liability against The Chase Manhattan Bank et al). New York Supreme Court – Appellate Div., Index # 602302/00 & #118350/00. Settled in favor of Plaintiff. |
| Salem Press, Inc. | Catalog Subscriptions, Literary Works |
1986/1995 |
Valuation; estate settlement. |
| San Bernardino County Safety Employees' Association | Pension Fund |
2002 |
Specific investment analysis |
| San Francis Imports, Inc. | Mfr./Distr. | 2007 | Buy-back valuation, LLC Real Estate. Limited partner buyout. |
| SBI Communications | Gambling - Bingo | 2003 | Sale, Asset refinance |
| Security World Publishing Co., Inc. | Publishing |
1978 |
Acquisition analysis and sale. |
| Selzee, Inc. | Communication Services |
1982 |
Corporation reorganization; acquisition valuation. |
| Serigraphics | Advertising Displays |
1983 |
Data processing review; acquisition assistance. |
| Services Rating Organization, Inc. | Database Research - Accounting, Professional, Legal |
1985 |
Acquisition search program. |
| Sequoia Broadband | Interactive Multi-media systems | 2004 |
Bus. Plan, Invest. Pres. |
| SFS Industries, Inc. (Burke Industries) | Manufacturer - Aerodynamic seals, commercial /military |
1990-1996 |
Corporate restructuring, Chapter 11 cash/collateral valuation; Expert witness - Plaintiff. |
| Shenyang Holiday Building Co. Ltd. | Hotel Ownership and Management (Shenyang, China) | 2005-6 | Financial Operational Management Assistance; Capital Procurement |
| Shenyang Water Group LLC | Municipal Water Company | 2006 - Present | Exclusive right to acquire 8 water treatment facilities |
| Shernoff Management Co. | Law Firm Management | 2003 | Reverse Merger: ESOP opinion |
| Sho Iino Accountants (Now Deloitte & Touche) | Accounting Services, CPA |
1983 |
Strategic partnering analysis and documentation, Far Eastern operational marketing. |
| Simon vs. Hoyle | Insurance Services | 2004 |
Judicial Arbitration, Mediation (San Diego), Case # 124000115722, expert advisor - plaintiff. |
| Singer Lewak Greenbaum & Goldstein LLP, CPAs | Accounting/Tax | 2001 | Preferred stock valuation - tax |
| Skill-Set Corporation | Typography, Graphic Arts |
1982 |
On-line management (Chairman); capital procurement; production scheduling. |
| Smart-Tek | Security Technology Commercial Buildings |
2009 |
Management/Subsidiary Buy-out Fairness Opinion |
| Southwest Products Co. | Precision Ballbearing Manufacturing |
1987 |
Capital refinancing, corporate organizational restructure. |
| Soyo Group, Inc. | Distributor: consumer electronics, computer peripherals, communications equipment - North and Latin America | 2007 | Executive Management Assistance; new capital; investor's relations |
| Sparrow Corporation (The) | Music Publishing |
1988 |
Overall corporate review plus on-line management participation. |
| Sperber Enterprises, L.P. | FLP | 2001-4 |
Estate Planning Tax Op. |
| Specific Plating Co., Inc. | Plating | 1999 | Corporate valuation - "C" to "Sub S" tax entity. |
| Sreco | Transportation Equipment |
1984-1988 |
On-line management; new products introduction; facilities analysis; merger/acquisition assistance. |
| Stabond Corporation | Manufacturer - Adhesive Products |
1988/1992 |
Corporate valuation - State tax return. |
| Stanwick International | Ship repair – dry docks | 19971-3 | Management advisory plus capital sourcing |
| Steel Enterprises, Inc. | Digital Electronics | 2001 | Insolvency opinion |
| Stelbar Bycycles | Bicycle Assembly – China | 1971 | Foreign licensing/ sale |
| Sterling Transit Company, Inc. | Trucking |
1984 |
Data processing review. |
| Stor - All, Inc. | Manufacturer - Office Products |
1981 |
On-line management; capital refinancing; business consolidation. |
| "Strolee" of California | Baby Care Products |
1985 |
Capital/corporate strategy analysis; creditor restructuring plan. |
| Sunnylife Global, Inc. | Medical (Hospitals and Assisted Care Living), Vitamins/Food Supplements - China | 2005-6 | Stock valuation opinions, Capital search, Investor Relations and Executive Management. |
| Sunset Media, Inc. | Entertainment | 2003 | 15c-211 Valuation |
| Swat Fame, Inc. | Manufacturer -- children and junior misses clothing |
1995 |
Middle and senior management compensation analysis. |
| Synergy 2001 Inc. | Insurance Serv. | 2004 |
Estate Planning Tax Op. |
| Syngas International Corp. (Energy Quest, Inc.) | Low-cost alternate energy | 2007 | Corporate and Intangible Asset Valuation |
| 360 Systems | Communication equipment systems - design and manufacture |
1996 |
Corporate valuation "C" to "S" corporate tax status. |
| T.B. Butler Publishing Company, Inc. | Newspaper Publishing |
1991-1992 |
IRS Tax Court opinion. |
| Tanner Management, Inc. | Real Estate |
2000 |
ESOP |
| Tax & Financial Group | Investment Advisory | 2000-2002 | Various client corporate valuations - tax |
| The Mexmil Company | Aerospace Vendor | 2004/5 | Sub-S to C Tax Opinion, Mgmt. /Finance Charge plus Going Concern Tax Opinions plus Bus. Plan |
| Technical Asset Management Ltd. | Computer Disposal | 2000 | "Insolvency Analysis" under British Court System |
| Telenetics Corporation | Proprietary wireless data-communications products | 1999 | Refinancing plus new capital. |
| Tenenblatt Corporation (The) | Manufacturing -- Knitting Cloth; Outerwear |
1994 |
Expert opinion -- reasonable compensation, California Franchise Tax Board. |
| The Right Man | Employee Placement Agency | 2000 | Key Employee Incentive |
| Thought Factory | Creative Paper Products - Retail |
1983 |
Creditor restructuring; operational analysis refinancing. |
| Tokai Credit Corporation | Automotive - Retail Car Dealership |
1992 |
Various solvency/insolvency opinions. |
| Tom Trading, Inc. (Bongo Jeans) | Clothing Licensee -- Central and South America |
1997 |
Court appointed expert-litigation. Superior Court (Santa CA), Case #96-6993JSL. |
| Topanga Facilities, LLC | Skilled Nursing and Adult | 2007 | Settlement Agreement, Residential Facilities Operator, Opinion – Case # BC299126 |
| Traspecialen Mobel AB (Sweden) | Manufacturer - Furniture |
1985 |
Market entry - selective products; North America. |
| Triangle Brass | Manufacturer - Hardware |
1985 |
Acquisition analysis. |
| Uber Warning Models, Inc. | Modeling | 2007 | Operational Review; Business Plan |
| Uber Vintage Clothing, Inc. | Clothing | 2007 | Operational Review; Business Plan |
| Ultra Violet Devises, Inc. | Mfgr. - Water Purification Equip. | 2002 | Corporate valuation - Gifting |
| U.S. Computer Systems, Inc. | Cablecasting |
1987 |
Expert witness - dissident shareholder/Teasley (Superior Court - Sacramento, No. SC 87-33079, Teasley v. Computer Systems, Inc. - Settled in favor of Teasley |
| Unlimited Adjusting Group, Inc. | Insurance - Adjusting | 2003 | Basis: licensing and management fees |
| Valcom, Inc. |
Entertainment |
2002 |
Various executive management requirements |
| ValidSoft, Inc. | Telecommunications – Credit Card Fraud Prevention |
2009 | Advisor – legislation, US Congress |
| Validyne Engineering Corporation | Electronic Components |
1979 |
Key employee compensation; corporate planning; bank refinancing; dissident shareholder's evaluation. |
| VCB Security, Inc. | Security Systems Commercial/Residential |
1984 |
On-line management services. |
| VentureNet, Inc. | Investment Capital | 2001 | Equity Investment(s) |
| Vernon Family Trust | Personal Assets | 2008 | Estate Tax Settlement Issues |
| Vista Del Mar | Non-profit Childcare |
1985 |
Computer feasibility study; information systems review. |
| Virco Mfg. Corporation | Manufacturer - Educational Furniture |
1995 |
Sale of Mexican facility. |
| Vitacom, Inc. | Medical - Instrumentation |
1987 |
Venture capital procurement - valuation basis. |
| Vitafort International Corporation | Branded Fat-free/ Low-fat Foods Distribution |
1997 |
Credit facility, litigation support and investor relations. |
| WNC Insurance | Insurance Agency |
1998 |
Valuation, affiliated cos. merger. |
| Warnick & Duitch | Accounting Services - CPA |
1986 |
Operational review in association w/AFCPA program. |
| Warning Magazine | Publishing | 2007 | Operational Review; Business Plan |
| WarningTV | InternetTV | 2007 | Operational Review; Business Plan |
| Waterville Paper | Paper Manufacturer/Distributor |
1981 |
Change business status to Sub-Chapter S under affiliated ownership plan. |
| Weil, Higashi, Hallal & Ettinger | Accounting Services - CPA |
1980 |
Business development manual and procedures. |
| Wells Fargo Equipment Finance, Inc., Plaintiff v. Brian J. Westcott, Uecker & Associates, Inc. - Defendants | Banking Services: computer parts manufacturing - Mexico | 2006 | Expert witness: Defendant (Westcott), re: Breach of Written Guaranty; Conversion; Negiglence; Breach of Fiduciary Duty; Case No. CIV 445902; Superior Court of California, County of San Mateo. Settled in favor of defendant. |
| Westwood Ho Markets | Retail Food |
1993-1994 |
Creditor restructuring; Expert: Chapter 11 union contract -- concession relief. LA (CA) Superior Court, Case # LA93042048. |
| Whatcott, Powell vs. Post, Cedar Mountain | Real Estate | 2007 | Plaintiff’s expert witness, Suit for damages from escrow improprieties, fraud and injunctive relief, Case # 05-4448, 13th Judicial Circuit Court - Hillsborough, Florida |
| Wilshire Industries, Inc. | Manufacturer - Consumer Products |
1980 |
On-line management; capital refinancing; operational consolidation. |
Wilson Freight, Co |
Long-haul freight transportation | 1982 | Creditor and corporate review, management assistance. |
| You.bet.com | Electronic | 2001 | Insider shareholder valuation. |
| ZEN Research, N.V. | CD and DVD-ROM optical drive components | 1999 | Corporate valuation, gifting-shareholder interest to independent third party. |
| Zen Bakery, Inc. | Retail/Wholesale Bakery | 2000-2003 | ESOP Valuation |
| Zetera Corporation, Plaintiff, v. Nolan Securities Corporation, Defendant | Financial Services | 2006 | Expert Witness, Defendant - Cross Complaint; Case No. 05CC05270, Superior Court of the State of California for the County of Orange, Central Judicial District; Case settled in favor of defendant. |
| Zucotto Systems Inc. | Wireless, semi-conductor and software co. | 2000 | Employee Incentive. |
| ZWICK Energy Research Organization, Inc. | Defense Electronics | 1988 |
Corporate financial restructure, including an IRS claim and government contract litigation. |