Forensic and Valuation Services Conference

Wynne is currently the Director of Audit for White Olive CPAs. He is a seasoned financial advisory executive with over 15 years of leadership in banking risk management, regulatory strategy, and client advisory. With a career spanning decades, including key roles at Ernst & Ernst, Martha White Foods, Kraft CPAs, and Saltmarsh, Cleaveland & Gund, he has guided financial institutions through complex regulatory landscapes, M&A readiness, and enterprise-wide stress testing. A nationally recognized thought leader and frequent speaker at industry conferences, Wynne has served on numerous boards and committees, including the AICPA and Tennessee Society of CPAs. He holds multiple certifications, including CPA, Chartered Bank Auditor, and Certified Financial Services Auditor, and is known for his strategic foresight, technical expertise, and relationship-first leadership.

Matt is a senior manager with Baker Tilly. Recognized by Forbes as one of America’s Top CPAs for Valuations in 2025, he is known for his forward-thinking approach to litigation support, integrating advanced analytics and AI into forensic accounting and valuation engagements.

Matt assists attorneys, investors and business leaders in resolving complex financial disputes, quantifying economic damages, and valuing businesses, financial instruments, and intellectual property in contentious settings. His experience spans a wide range of industries, including healthcare, financial services, manufacturing, entertainment, technology, life sciences, retail, construction, distribution, agriculture (including cannabis-related ventures) and real estate.

Matt’s expertise includes business valuations for shareholder disputes, marital dissolution, restructuring and economic damages calculations. He is adept at forensic investigations involving fraud, Ponzi schemes, asset tracing (including digital assets and cryptocurrencies), financial statement manipulation and ability-to-pay analyses.

A recognized thought leader, Matt frequently presents at industry conferences and has published on valuation and forensic topics. He is committed to mentoring the next generation of litigation support professionals and advancing the use of technology in the field.

Jarrod serves as a senior manager in HORNE's valuation and transaction advisory group, focusing on the healthcare industry. He is skilled in complex transactions and delivering tailored solutions to meet the needs of his clients such as hospitals, dentists, physician practices, pharmacies, and investor groups.

As an expert in healthcare valuation, Jarrod uses a data-driven approach, incorporating factors such as market trends, reimbursement rates and operational performance to ensure accuracy and reliability.

He also represents business owners, strategic corporate buyers and private equity investors to advise and manage the sale and purchase process for transacting parties. Jarrod brings his valuation background to the M&A process while advise clients on the financial aspects of a transaction.

Jarrod earned a Bachelor of Science in Music and Master of Science in Finance/Risk Management from the University of Colorado at Denver. He is a CFA charterholder, Accredited in Business Valuation, an Accredited Senior Appraiser (Business Valuation) and a Certified Valuation Analyst.

An accomplished forensic accounting and business valuation specialist with expertise in record reconstruction and litigation support, Mark S. Gottlieb is renowned for the meticulous preparation and comprehensive research he brings to all of his professional engagements. He is also frequently appointed by many distinguished judges of the State of New York to provide these services and provide expert testimony.

Managing the Business Valuation and Litigation Support Group at Mark S. Gottlieb, CPA, PC (MSG), Gottlieb leads his team of highly qualified professionals in conducting forensic accounting examinations, independent business and professional practice valuations, calculations of enhanced earnings capacity relating to professional licenses and degrees, and a continuum of financial and economic analysis.

In addition to being licensed as a Certified Public Accountant in the State of New York and Connecticut, Gottlieb has obtained many professional accreditations and certifications. He is Accredited in Business Valuation (ABV) designation by the American Institute of Certified Public Accountants; Certified in Financial Forensics (CFF) designation by the American Institute of Certified Public Accountants; Certified Valuation Analyst (CVA) designation by the National Association of Certified Valuation Analysts; Certified Business Appraiser (CBA) designation by
the Institute of Business Appraisers; and Diplomate of the American Board of Forensic Accounting designated by the American College of Forensic Examiners.

He earned the Master of Science Degree in Taxation, and is the recipient of the Certificate of Educational Achievement in Business Valuation from the American Institute of Certified Public Accountants.

Gottlieb has lectured extensively to many governmental agencies and professional organizations on accounting, tax, economic development, valuation/appraisal issues, and related topics. These agencies and organizations include the Internal Revenue Service, the New York State Department of Taxation and Finance, the New York State Department of Labor, and numerous New York State Bar Associations. Gottlieb has also served as an adjunct professor at New York Law School and the European School of Economics.

Gottlieb is a member of many professional organizations including the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, the National Association of Certified Valuation Analysts, the Institute of Business Appraisers, the
American College of Forensic Examiners, Association of Certified Fraud Examiners, and the Association of Divorce Financial Planners.

His business acumen and insight have often been quoted in prominent publications and he has also appeared on broadcast media. These publications include Crain's New York Business, New York Newsday, and Home Office Computing. His broadcast media interviews include
Bloomberg Morning News and The Morning Show.

David Harkins is a Vice President with Mercer Capital. David has been involved with hundreds of valuation and litigation support engagements in a diverse range of industries on local, national, and international levels. He provides valuation analyses for commercial litigation, gift and estate tax planning, family law, transactions (M&A), fairness and solvency opinions, and employee stock ownership plans (ESOP), among other valuation-related service needs of privately held businesses.

As the leader of the firm’s Auto Dealership Industry team, David publishes research on valuation issues in the newsletter Value Focus: Auto Dealer Industry. He also contributes regularly to Mercer Capital’s Auto Dealer Valuation Insights Blog.

As a member of Mercer Capital’s Litigation Group, he serves as both a consulting and expert witness for complex financial matters related to valuation, lost profits, shareholder disputes, damages, business litigation, commercial litigation, marital dissolution, and further matters requiring financial, valuation, and/or forensic accounting expertise.
David is also a recipient of the 2024 AICPA FVS Standing Ovation award which recognizes young CPAs and finance professionals in forensic accounting or business valuation who exhibit exemplary professional achievement.

David has served as a volunteer expert at trial prep courses put on by the ABA and NFLTI and is currently an adjunct professor at Lipscomb.

Jim Hitchner is managing director of Financial Valuation Advisors www.finvaluation.com and is president of The Financial Consulting Group www.gofcg.org. He is also CEO of Valuation Products and Services (VPS) www.valuationproducts.com.

Mr. Hitchner is editor/coauthor of the books the Hitchner Pratt Fishman Consensus View Q&A Guide to Financial Valuation and the VPS DLOM Guide and Toolkit, published by VPS. He is also editor/coauthor of Financial Valuation Applications and Models (FVAM), fourth edition; Financial Valuation Workbook (FVW), fourth edition; and Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis, third edition, all published by Wiley. Mr. Hitchner was also coauthor of PPC's Guide to Business Valuation, 18th through 31st editions, Thomson Reuters. FVAM and FVW have been adopted by the AICPA for its five-day Business Valuation School. These two books are also used by the National Association of Certified Valuators and Analysts ("NACVA") for its three-day Advanced Business Valuation course. NACVA also uses the Discount for Lack of Marketability Guide and Toolkit as part of this course.

He has spent over 42 years in valuation services, including as a shareholder with Phillips Hitchner Group, partner-in-charge of valuation services for the Southern Region of Coopers & Lybrand (currently PricewaterhouseCoopers), and senior appraiser with American Appraisal Associates. In the valuation area he has coauthored over 20 courses, taught over 60 courses, published over 150 articles, and has made over 400 conference and webinar presentations.

He is also an inductee in the AICPA Business Valuation Hall of Fame and a two-time recipient of the AICPA's Business Valuation Volunteer of the Year award. He was also one of the four original members of the AICPA Business Valuation Standards Writing Task Force and served for the entire six years, up to the June 2007 official release of the standards.

Jeff Hollingsworth recently retired after serving 16 years as a Circuit Court Judge of the 11th Judicial District (Hamilton County) Tennessee. In Circuit Court he presided over all types of civil matters, including personal injury, medical malpractice, business and contract disputes and family law cases, including divorce and child custody.

Prior to being elected judge, Jeff was a partner in the Chattanooga law firm of Chambliss, Bahner and Stophel, where he was head of the litigation section. His experience includes numerous jury trials in product liability, contract and personal injury matters. He was AV rated by Martindale Hubbel and certified as a Civil Trial Specialist by the National Board of Trial Advocacy and the Tennessee Supreme Court Commission on Specialization. He was also listed as a Rule 31 Civil Mediator by the Tennessee Supreme Court and is in the process of being recertified.

Jeff is a graduate of Tulane University in New Orleans, Louisiana, which he attended on a football scholarship. He received his J.D. from Louisiana State University. Jeff is a Fellow of the Chattanooga and Tennessee Bar Foundations, a member of the Brock Cooper Inns of Court, and served as chair of the Public Confidence Committee of the Tennessee Judicial Conference. He served on the board of Hope for the Inner City and is currently active with Kiwanis of Chattanooga and First Things First's Dads Making a Difference program. He is an Elder and Trustee at Signal Mountain Presbyterian Church.

Matt Johnson is a Partner at Seacap Advisors. Matt came to Seacap after serving as Chief Financial Officer for a regional healthcare firm. Prior to his CFO role, Matt worked in banking, performing transaction analysis on acquisition prospects, and working with clients to help them achieve their strategic objectives. Matt holds a Bachelor of Science in Accounting from Christian Brothers University and a Master of Accountancy from the University of Mississippi. He is a Certified Public Accountant in Tennessee and a member of the American Institute of Certified Public Accountants. Additionally, he is Accredited in Business Valuation by the AICPA.

Dr. Chris Kuehl is a Managing Director of Armada Corporate Intelligence. He provides forecasts and strategic guidance for a wide variety of corporate clients around the world. He is the chief economist for several national and international organizations, Fabricators and Manufacturers Association, National Association of Credit Management, Finance, Credit and International Business and the Business Information Industry Association. He is also the economic analyst for several state accounting societies – Missouri, Kentucky, Tennessee and Kansas.

Prior to starting Armada in 1999 he was a professor of economics and finance for 15 years – teaching in the US, Hungary, Russia, Estonia, Singapore and Taiwan. He holds advanced degrees in economics, Soviet studies and East Asian studies.

Chris is the author of Business Intelligence Briefs and Executive Intelligence Briefs - both publications from Armada. He is also responsible for the Credit Manager's Index from NACM and Fabrinomics from the FMA.

Harold G. Martin, Jr. is a Director in the Valuation and Forensic Services ("VFS") Practice of Keiter, a certified public accounting and consulting firm located in Richmond, Virginia. He was formerly the Partner-in-Charge of the VFS Practice for 23 years and member of the Executive and Partner Compensation Committees.

He has over 40 years of experience in valuation, forensic and public accounting, and financial services. He has performed over 2,000 valuation and forensic projects in over 220 industries. He has qualified as an expert witness before U.S. District Court, U.S. Bankruptcy Court, and 22 circuit courts in five states, as well as the American Arbitration Association and National Association of Securities Dealers. He has been named as an expert in disputes subject to the Financial Industry Regulatory Authority. He has been appointed by U.S. District Court as a forensic accountant on cases in which he collaborated with the SEC and the FBI. He has been appointed by the U.S. Office of the Federal Public Defender as a consultant on fraud cases. He has also been retained by the U.S. Department of Justice as a consultant in a litigation in U.S. District Court. He has presented testimony at trial, arbitration, and deposition over 95 times. He has been appointed by various circuit courts as a neutral forensic accountant and appraiser.

Harold is also the Managing Director of the Financial Consulting Group ("FCG"), the leading organization of independently owned business valuation, forensic, and financial consulting firms in North America. FCG provides member firms the opportunity to collaborate in knowledge-sharing, teaming on projects, practice development, and training through participation in FCG University, webinars on specialized topics, on-line discussion forums and publications.

He is an adjunct faculty member of The College of William and Mary Raymond A. Mason School of Business. He has taught forensic accounting in the Master of Accounting program for 19 years, and he has also served as a guest lecturer for the M.B.A program and the Marshall-Wythe School of Law. He has also served as a guest instructor at the FBI Academy for forensic accountants in Quantico, Virginia, as well as the National Judicial College.

Prior to joining Keiter, he was affiliated for 13 years with two of the "Big Eight" international accounting firms, serving as a Director responsible for managing the Financial Advisory Services practice for Coopers & Lybrand's Richmond, Virginia office and as a Senior Manager in Management Consulting Services for Price Waterhouse. He also served as a Direct Loan Officer in retail banking at First & Merchants National Bank.

In 2024, Harold was recognized by Forbes magazine in its inaugural list of America's Top 200 CPAs. He was also selected as a "Super CPA" in Virginia in valuation and litigation services in peer surveys conducted by Virginia Business and the Virginia Society of Certified Public Accountants for each year from its inception in 2001 to its final year in 2014.

He is a member of the American Institute of Certified Public Accountants Business Valuation Hall of Fame and is a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award. He serves as an instructor for the AICPA Business Valuation School and is a former instructor for the AICPA ABV Exam Review Course and AICPA Expert Witness Skills Workshop. He is a former member of the AICPA Business Valuation Committee, former Chair of the AICPA Business Valuation Conference Steering Committee, former commissioner of the AICPA National Accreditation Commission, former editor of the AICPA ABV e-Alert, and former editorial adviser and contributor for the AICPA CPA Expert.

He is a former member of the VSCPA's Board of Directors and former chair of the Business Valuation and Litigation Services Committees. He created and formerly chaired the Virginia Society of Certified Public Accountants Forensic & Valuation Services Conference for 23 years.

He is a co-author of Financial Valuation: Applications and Models, 1st-5th ed., a contributing author to Cost of Capital: Estimation and Applications, 2nd-4th ed., an Editorial Board member for Business Valuation Update, the editor of the Financial Consulting Group FCG Buzz, a former member of the VSCPA Editorial Task Force for Disclosures, and a former expert panelist for Financial Valuation and Litigation Expert. He has been interviewed by The Wall Street Journal, as well as numerous other publications.

He received his A.B. degree from The College of William and Mary and his M.B.A. degree from Virginia Commonwealth University where he was a member of Beta Alpha Psi (National Accounting Honorary). He is licensed in Virginia as a Certified Public Accountant (CPA). He is also certified by the AICPA as Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF); by the American Society of Appraisers as an Accredited Senior Appraiser in Business Valuation (ASA); and by the Association of Certified Fraud Examiners as a Certified Fraud Examiner (CFE).

James G. Martin, III joined Schell & Oglesby after serving two terms as a Circuit Court Judge for the 21st Judicial District in Williamson County, Tennessee. Jim is Of Counsel with the firm and brings with him extraordinary experience and insight from both his sixteen years on the bench and as well as his 35 years in private practice.

Prior to taking the bench, Jim graduated with Honors from Vanderbilt University in 1971 after a distinguished undergraduate career and service in the United States Army. Jim then practiced law in Middle Tennessee from 1974 to 2008, primarily focusing on civil litigation with an emphasis on family law.

In addition to his private practice, Jim served as City Attorney for the City of Franklin for over a decade. He also represented the interests of Middle Tennessee Electric Membership Corporation throughout Williamson County.

While sitting as judge in Williamson County, Jim continued to serve his community through work on several task forces with the Bar Association and the State of Tennessee. Notably, Jim worked to revise the statutes and rules which govern the practice marriage and family law. Jim also served as presiding judge for the 21st Judicial District Recovery Court from 2014-2022.

Since returning to private practice, James G. Martin, III has resumed his focus on general civil and family law matters and has established a strong mediation practice as a Licensed Rule 31 Mediator. With his unparalleled experience in the fields of civil and domestic litigation as both a practitioner and judge, Jim is an invaluable asset to the firm and its clientele.

Brent A. McDade is a director of Willamette Management Associates. His practice includes business valuation, litigation support, and transaction advisory services.

Brent has performed the following types of valuation and economic analyses: business and succession planning valuations, acquisition purchase price allocation valuations, asset impairment analyses, restricted stock valuations, blockage discount analyses, reasonableness of compensation analyses, restructuring and reorganization analyses, transfer price analyses, merger and acquisition valuations, fairness opinions, economic damages analyses, income-producing property valuations, phantom stock and employee incentive plan valuations, and employee stock ownership plan ("ESOP") employer stock valuations.

He has prepared these valuation and economic analyses for the following purposes: tax planning and compliance (income, gift, and estate), forensic analysis and dispute resolution, financial reporting, martial dissolution, and transaction planning (mergers and acquisitions).
Brent has valued the following types of business entities, securities, and assets: contractual rights, contingent consideration, close corporations, close corporation fractional ownership interests, public corporations, intangible assets (including intellectual property), general and limited partnership interests, limited liability company interests, restricted equity and debt securities, preferred stock, proprietorships, options and warrants, and fractional interests in real estate.

He has performed valuation or arm’s-length royalty rate/transfer price analyses related to the following types of intangible assets: customer contracts, customer lists and customer relationships, employment contracts, going-concern value, goodwill, licenses, noncompete covenants, patent applications, patents, procedural manuals, trade names, trademarks, trained and assembled workforces, and training manuals and documentation.

Brent has performed business valuations, economic analyses, and/or financial advisory services for clients in the following industries, among others: alcoholic beverage manufacturing and distribution, apparel, automotive, aviation, building materials, carpet and flooring, chemicals, computers and electronic products, construction, contractors, cybersecurity, distribution, entertainment and sports, fabricated metal products, finance, government contracting, heavy construction, hospitality, insurance, Internet service providers, investment, leisure, manufacturing, natural resources, oil and gas, professional services, real estate, rental and leasing, retail, securities, security, textiles, transportation and trucking, warehousing, and wood product manufacturing.

He has served as an expert witness in disputes regarding business valuation and economic damages, particularly lost profits and lost business value, in state and federal courts. He has also been selected as the third appraiser to resolve differences of opinion between appraisers in buy-sell agreement disputes.

Elvis Meskovic is a manager at Kraft Analytics, LLC, an affiliate of KraftCPAs that specializes in valuation, forensics, and transaction advisory services.

Elvis specializes in valuation services, including valuations of businesses, equity interests, debt securities, derivatives and other complex securities, intellectual property, and other intangible assets for managerial planning, compliance, accounting and financial reporting, tax, marital dissolution, transactional consulting, and litigation purposes.

Elvis also specializes in mergers and acquisitions advisory, restructurings, and other transaction advisory services. Elvis assists clients on both the sell side and buy side in merger and acquisitions transactions, and assists clients with modeling reorganizations, divestitures, lending transactions, and generational transfers. Elvis's transaction advisory services also include financial due diligence, quality of earnings and working capital analyses, fairness opinions, financial accounting advisory, compensation planning, new capital issuance consulting, valuation issues, and complex capital structure valuation and analysis.

Elvis also assists clients with forensic accounting, finance, and economics services. His forensic experience includes working with attorneys related to valuation issues, transactional disputes, economic damages, intellectual property, wrongful terminations, and criminal investigations. Elvis's experience includes forensic matters concerning corporate alter egos, misappropriation of assets, accounting and financial reporting irregularities, intellectual property infringement, and other civil misconduct.

Before joining Kraft Analytics in 2021, Elvis was a supervisor with the Client Accounting & Advisory Services ("CAAS") group at KraftCPAs. As an outsourced financial accountant and tax advisor, Elvis provided accounting, tax advisory and compliance, and management consulting services to a wide range of closely held businesses in the real estate, restaurant, entertainment, financial services, and construction industries.

Elvis began his career with KPMG LLP in 2018 as a tax associate. He later served as a senior associate in the firm's accounting methods and credit services consulting group. In his roles at KPMG, Elvis provided tax consulting services, compliance, transactional tax advisory, tax and financial accounting methods analysis, and served as a technical tax expert on audit engagements for publicly traded and privately held companies.

Kurt Myers concentrates his practice on business valuation services. In addition to being a CPA, he also holds the designation of Accredited in Business Valuation (ABV) from the American Institute of Certified Public Accountants (AICPA). He also holds the designation of Accredited Senior Appraiser (ASA) with the American Society of Appraisers, Certified Business Appraiser (CBA) with the Institute of Business Appraisers, Inc. and Certified Valuation Analyst (CVA) with the National Association of Certified Valuation Analysts. Kurt is licensed as a CPA in Tennessee and Kentucky.

With over 32 years of public accounting experience, Kurt has been involved in over 950 appraisals of various types of closely held businesses since 1994. Appraisal clients include businesses in industries such as health care, entertainment, manufacturing, wholesale and retail distributors, and service industry businesses. Appraisal services have been performed for the following types of engagements:

Mergers and Acquisitions
Divorce Litigation – Marital Property Settlement
Estate Planning and Estate Tax Documentation
Gift Tax Substantiation
Succession Planning

Kurt attended Belmont University, where he earned a bachelor's degree in accountancy. He served as a staff auditor for the State of Tennessee, Comptroller of the Treasury, and Division of State Audit and in 1988 joined Carter, Young, Lankford, & Roach, P.C. He joined Horne CPA Group in 2001 when it merged with Carter, Young, Lankford, and Roach, P.C. In October 2004, he started his own accounting and valuation firm – Myers Valuation Associates, PLLC.

Barbara Walters Price serves as the Senior Vice President of Marketing and is also a member of the firm's board of directors. Her career began with Mercer Capital. During her tenure, the firm has grown from two people (herself and the owner) to one of the most respected firms in the business valuation profession. She is responsible for the firm's marketing strategy and for overseeing all marketing functions of the firm, including corporate communications, web site development, speaking engagements, social media, product development, newsletters, e-newsletters, direct marketing, web and live seminars, and business development, among others. Barbara publishes and speaks frequently on the topic of professional services marketing and leadership, with a specialty in firms providing business valuation services.

Josh Shilts an accomplished financial expert with a career focused on leading forensic investigations, economic dispute resolution, internal audit, and business valuation projects. Mr. Shilts is a Florida licensed CPA in addition to holding such professional designations/credentials as an Accredited Senior Appraiser (ASA), Accreditation in Business Valuation (ABV), Certified in Financial Forensics (CFF), Chartered Global Management Accountant (CGMA) and Certified Fraud Examiner (CFE). Mr. Shilts provides expert testimony in commercial and criminal matters surrounding business valuation, economic damages, fraud and other applicable disciplines surrounding economic, tax, and accounting issues. He has been qualified as an expert witness in State court as well as testified in Federal courts.

Michael Spindler is a CPA and Certified Fraud Examiner who brings over 40 years of experience to complex disputes including matters related to forensic accounting and business fraud investigations across a wide range of industries.

He has provided expert testimony on dozens of occasions in bench trials, jury trials and arbitration proceedings. He has provided Foreign Corrupt Practices Act investigations and training services in various countries around the world, including China, Russia, India, and Saudi Arabia. Having conducted numerous high-profile investigations of public company financial statement fraud and other matters, Mr. Spindler has presented his findings to special committees and various government agencies on behalf of clients, including the Department of Justice, Federal Bureau of Investigation, Internal Revenue Service and the Office of Thrift Supervision.

Michael’s clients include law firms, corporations, individuals, government agencies and non-profit organizations.

Prior to joining GlassRatner, Michael held senior leadership positions with several forensic accounting firms and was a Partner at two national public accounting firms. An experienced public speaker, Michael has authored or co-authored a number of publications on fraud-related topics and developed and presented seminars and courses on forensic accounting and litigation support issues. He is a past President of the Los Angeles Chapter of CALCPA and of the Los Angeles Chapter of the Association of Certified Fraud Examiners. He is also a past member of the Board of Trustees of the CALCPA Education Foundation and of CALCPA Council.

Robert Vance has practiced as a CPA for 39 years and today is a full-time forensic CPA and fo-rensic economist concentrating his practice on business valuation, divorce litigation support, commercial lost profits and personal injury economic damage calculations, forensic investigations and expert witness testimony. He is the principal of Forensic & Valuation Services, PLC with offices in Lenoir City and Memphis, Tennessee.

He has qualified as an expert and testified in 177 trials and hearings, 33 with a jury, in 66 differ-ent courts, testified in 142 depositions and has been appointed by judges as a Special Master 5 times. Additionally, Rob’s testimony has been referenced in over 30 Tennessee appellate cases. He is a frequent speaker to attorney and forensic CPA groups both locally and nationally.

Rob was appointed by the Governor of Tennessee in 2021 as a member of the Tennessee State Board of Accountancy and was reappointed in 2024. He is a Past-President of the Memphis Chapter of the Tennessee Society of CPAs (TSCPA) and is a past-chairman of the Forensic & Valuation Services Conference Planning Committee of the TSCPA. He has served as an officer on several non-profit Boards including the Boys and Girls Clubs and The Phoenix Club of Memphis.