Commercial Litigation Matters

· Engaged by plaintiffs’ counsel in a class action lawsuit to serve as an expert witness on forensic accounting and defendants’ unjust enrichment. The lawsuit related to the defendant’s alleged misconduct resulting in the end-payor class paying significantly higher prices on medical device purchases which were manufactured, marketed, and distributed by the defendants. FFA’s assignment was to analyze the trends in sales, pricing, and profits of the devices and damages for the defendants’ unjust enrichment. 


· Engaged by plaintiff’s counsel in a legal malpractice case to serve as an expert witness on economic damages because plaintiff’s attorney did not properly file an affidavit in the case. Testified as an expert witness at deposition.


· Engaged by counsel representing the plaintiff and counter defendant to serve as a damages expert witness in a misappropriation of trade secrets case. The parties were involved in the investment banking industry. The jury awarded damages of approximately $500,000 to the plaintiff and approximately $300,000 to the counter plaintiff. Testified as an expert witness at depositions and trial.


· Engaged by plaintiff’s counsel to service as a damages and accounting expert witness in a member dispute involving a surgical center. FFA’s assignment was to quantify the damages incurred by the plaintiff due to the alleged loss of income and diminution in the fair market value of the plaintiff’s membership interest. FFA’s assignment also involved adjusting the balance sheet to an accrual method of accounting from a cash basis method of accounting.


· Engaged by counsel representing the defendant and counterclaim plaintiff to serve as a damages expert witness in a patent infringement matter. The patented technology involved agricultural seed handling and delivery products.


· Engaged by defendant’s counsel to serve as a rebuttal damages expert witness in a misappropriation of trade secrets matter. The parties were involved in the restaurant industry.


· Engaged by defendant’s counsel to serve as a rebuttal damages expert witness in a misappropriation of trade secrets matter. The parties were involved in data analytics regarding who has control of mineral rights for the oil and gas industry.


· Engaged by plaintiff’s counsel in a trademark litigation to serve as an expert witness on defendant’s profits from use of the allegedly infringing trademark. The trademarks were used in the sale of cosmetic products.


· Engaged by plaintiff’s counsel in a trademark litigation to serve as an expert witness on defendant’s profits from use of an allegedly infringing trademark. The trademarks were used in restaurant and grocery store products.


· Engaged by plaintiff’s counsel to serve as a damages expert witness in a real estate litigation case. The defendants allegedly failed to provide development assistance to the plaintiff. Due to the defendants’ alleged misconduct, the plaintiff incurred incremental expenses associated with real estate development and lost a business opportunity.


· Engaged by plaintiff’s counsel to serve as a damages expert witness in a breach of an employment agreement case. It was alleged that the defendants failed to follow the terms of the employment agreements and improperly solicited the plaintiff’s largest client. The parties were involved in the event planning industry.


· Engaged by plaintiff’s counsel to serve as a damages expert witness in a misappropriation of trade secrets and breach of employment agreement case. It was alleged that the defendants failed to follow the terms of the employment agreements and improperly took the plaintiff’s trade secrets and solicited the plaintiff’s employees to join them at one of the defendants, a competitor of the plaintiff. The parties were involved in the financial services industry.


· Engaged by plaintiff’s counsel to serve as a damages expert witness in a misappropriation of trade secrets and breach of employment agreement case. It was alleged that the defendants failed to follow the terms of the employment agreements and improperly took the plaintiff’s trade secrets and solicited the plaintiff’s employees to join them at one of the defendants. The parties were involved in the construction industry.


· Engaged by plaintiff’s counsel to serve as a damages expert witness in a breach of shareholder agreement case. It was alleged that the defendants failed to follow the terms of the shareholder agreements and improperly took the plaintiff’s confidential information to a competitor. The parties were involved in the healthcare industry.

Financial Institutions

· Engaged by a commercial real estate and multifamily finance originator for an accounting analysis related to covenants in pool loan agreements for the calculation of financial ratios and metrics related to the pool guaranty. 


· Engaged by a community bank’s counsel to serve as a forensic accounting expert witness in an accounting malpractice case. The audited financial statements of the community bank were allegedly materially misstated due to issues with a subsidiary company which provided warehouse lending to mortgage lenders.


· Engaged by plaintiff’s counsel in a lender liability case to serve as an expert witness on damages and U.S. Small Business Administration (“SBA”) loan underwriting related to the acquisition of a small company 

Royalty Audit

· Engaged by a licencor's outside counsel to conduct a forensic accounting investigation of a Fortune 500 company for potential underpayment of royalties based on a percentage of net sales in a license agreement. FFA’s analysis included verifying U.S. and international sales and allowable deductions from gross revenue. The licensed technology was for medical products used by physicians.

Family Law Matters

· Engaged by respondent’s counsel to serve as a valuation expert witness. The parties were involved in the hazardous waste industry.


· Engaged by respondent’s counsel to serve as a rebuttal expert witness on income available for maintenance. The parties were involved in the metal refining and recycling industry.


· Engaged by respondent’s counsel to serve as a forensic accounting and valuation expert witness. The parties were involved in the investment banking industry.