Client Name: |
Type of Industry: |
Year: |
Assignment Description: |
| 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 |
| 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 (Case #D 294 841) |
Medical Facility | 2008 | Marital Dissolution |
| 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). |
| 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. |
| EDM International | Electronics Data Management |
1992 |
Tax Court—IRS, re: foreign merger. |
| Elephant Talk | Telecommunications | 2008 | 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. |
| Group Health Services, Inc. | HMO |
1983 |
On-line management (Chief Executive Officer); liquidation plan; California Dept. of Corporations. |
| 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. |
| Hartwell Breweries, AB (Finland) |
Brewery |
1985 |
Market entry-selective products: North America. |
| 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. |
| 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 |
| 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 |
| 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 |