Shelley A. Brown, MBA, CPA/ABV, CVA In addition, Shelley provides business valuation consulting services for litigation, and has prepared business valuation reports for estate tax purposes, matrimonial dissolution, shareholder derivative suits, bankruptcy litigation, and buy/sell agreements. Her experience includes the restaurant, medical, construction, manufacturing, professional service, printing, distribution, collision repair, auto lift, home–health care, real–estate franchise, title, and lobbying industries. Shelley is also an adjunct accounting professor at Rutgers University and has been published in the National Litigation Consultants Review. In June of 2007 and 2008, Shelley served as co–chair of the academic track for the National Association of Certified Valuation Analysts’ annual conference. In 2009, she served on the valuation track for that conference. She was recently elected to the Association's Valuation Credentialing Board. She is a frequent speaker on forensic and business valuation matters and has addressed The New Jersey Family Bar, New York State Society of Certified Public Accountants, The Hispanic Bar Association, The National Association of Certified Valuation Analysts, The New Jersey Council on Economic Education, The New Jersey Center for Consumer Education Services, The Essex County Chapter of the New Jersey State Society of Certified Public Accountants, The New Jersey Association of Women Business Owners, and the Displaced Homemakers Association of America. Shelley is a member of the National Association of Certified Valuation Analysts, the New Jersey Society of Certified Public Accountants, and the American Institute of Certified Public Accountants. |
Jerry Love, CPA, CVA, ABV, PFS, CFP Over the past 30 years has served as President or Chairman of 12 nonprofit organizations having served multiple terms for several of them. In addition to these roles he has served on over 45 other nonprofit organizations boards in a variety of offices and roles. |
CP “Salty” Schumann, CPA, CVA, CFFA Mr. Schumann has been active in the standards area of the business valuation industry rewriting the N.A.C.V.A. Standards twice and participating in establishing the ground work for business valuation standards for the American Institute of Certified Public Accountants as a representative of the Litigation Committee to the National Business Valuation Committee. Mr. Schumann has 28 years experience with commercial business damages and has performed previous valuation and litigation engagements to include the following: Prior litigation support engagements including expert witness testimony and consultation on business valuations, insurance defense, lost earnings, economic damages, construction delay damages, wrongful termination and death, taxation including estate and gift, general business, fraud, fiduciary, divorce, breach of contract, tort, professional malpractice, covenant not to compete, professional goodwill, embezzlement, age discrimination, usury, conflict of interest, estate and gift, shareholder derivative, qualification of the expert witness (Daubert), dissenting shareholder, buy–sell, employee stock options, and grantor retained annuity trust. |
Thomas J. Taricani, CPA/ABV, CVA |
Frank Wisehart CPA, ABV, CVA, CFE Frank has served as an instructor for the National Association of Certified Valuation Analysts, teaching Economic Losses, the Market Method Business Valuation Approach, the Fundamentals of Litigation Consulting and Applying Business Valuation Premiums and Discounts classes for the organization. Frank received the honor of “Instructor of Great Distinction” every year from 2004 to 2007 for his service to NACVA. Frank also serves as member of professional ethics committees including the American Institute of Certified Public Accountants (AICPA) where he reviews complaints referred to the committee throughout the United States concerning the unethical behavior or below standard work product of CPAs. These cases involve auditing, business valuation, forensic accounting, and litigation support complaints. Another ethics committee on which Frank serves is the Ohio Society of Certified Public Accountants (OSCPA) Ethics Committee. As a member of the OSCPA Ethics Committee, he reviews written complaints about CPAs in Ohio about the ethical behavior of members of the Ohio Society of CPAs. These cases usually involve issues of independence, behavior or technical standard violation issues. |
David N. Wood, CPA/ABV, CVA Mr. Wood is the chairman of the Editorial Board of The Value Examiner and served as the technical editor on BVR’s Guide to Personal v. Enterprise Goodwill. Mr. Wood is the author of several publications as follows: “An Allocation Model for Distinguishing Enterprise Goodwill from Personal Goodwill," Volume 19, Number 3 (Fall 2004) of the American Journal of Family Law, Aspen Publications. “An Unwilling Seller – Is There Such a Thing? Fair Market Value, Goodwill, and an Unwilling Seller: Is a Covenant–not–to–Compete Required?” May/June 2005 edition of The Value Examiner, a publication of the National Association of Certified Valuation Analysts. “Allocating Personal and Enterprise Goodwill Values in Divorce and the Role of the Covenant–not–to-Compete,” Chapter in the 2006 Supplement to Valuing Professional Practices and Licenses – A Guide for the Matrimonial Practitioner, Third Edition, Edited by Ronald L. Brown, Aspen Publications. “Goodwill Attributes: Assessing Utility,” Jan/Feb 2007 edition of The Value Examiner, a publication of the National Association of Certified Valuation Analysts. “MUM’s The Word™: How the Multiattribute Utility Model Works,” Jan/Feb 2007 edition of The Value Examiner, a publication of the National Association of Certified Valuation Analysts. “MUM’s the Word™ A Formal Method to Allocate Blue Sky Value in Divorce, Business Valuation Update, a publication of BVResources, Vol.13 No. 3, March 2007. “Introduction to Buy-Sell Valuation War Stories,” excerpts from Buy-Sell Agreements: Ticking Time Bombs or Reasonable Resolutions? by Z. Christopher Mercer, ASA, CFA, Mar/April 2007 edition of The Value Examiner, a publication of the National Association of Certified Valuation Analysts. Mr. Wood is an Accredited Business Valuator and Certified Valuation Analyst and the founder of Wood Forensic/Valuation Services located in Vernon, Illinois. He performs forensic accounting services involving investigations of fraud, embezzlement, valuations of businesses and other complex financial matters. ValuSource Software, Inc. based in Colorado Springs, Colorado, is marketing Mr. Wood’s software. The software was released nationally in February, 2007 and is available on-line at www.valusourcesoftware.com. |