PAULJWHITE.NET - Key Persons

Job Titles:

• Certified Public Accountant
• Senior Partner
• Senior Partner in the Accounting and Litigation Services Firm of White

Andrew L. Hunt is a Senior Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. Mr. Hunt is experienced as a business appraiser and litigation consultant in the fields of accounting, economics and finance. Mr. Hunt has supervised business matters requiring the construction of economic and accounting models for the projection of lost profits and diminished goodwill, the statistical analysis of liability issues, and the preparation of schedules and graphic exhibits for trial. He has testified as a financial expert in California Superior Court, U.S. District Court, in arbitration and depositions in breach of contract cases, unfair competition, fraud and mismanagement, partnership dissolution, business interruption, business appraisal, personal injury, wrongful discharge, discrimination, and intellectual property infringement. Mr. Hunt has also testified in court relating to numerous family law issues, including business appraisal, property division, and child and spousal support. Mr. Hunt has prepared hundreds of business appraisals of manufacturing, retail, wholesale, and service business in a wide range of industries. He has prepared business valuations in dissenting shareholder cases, for estate planning, for the purpose of marital dissolution, for the spin-off of divisions, and for the actual purchase or sale of the business. Mr. Hunt co-authored a chapter for the 1996 Wiley Expert Witness Update entitled "Using Accountants As Expert Witnesses in Personal Injury Matters" and has authored other articles on the valuation of closely held businesses, the valuation of stock options, controllable cash flow and other accounting issues. While attending Ohio State University, he was a lecturer in the accounting department, school of business. Mr. Hunt has guest lectured to the UCI School of Law on forensic accounting issues. Mr. Hunt has made numerous presentations to various groups such as the American Academy of Matrimonial Lawyers, the Los Angeles Bar, The California Bar, the Association of Certified Family Law Specialists, the American Bar Association, the Orange County Bar, the Beverly Hills Bar, the Long Beach Bar, the Burbank Bar, to the International Academy of Collaborative Professionals, the California Society of CPAs Educational Foundation, and others on forensic accounting and valuation matters. Mr. Hunt is a Certified Public Accountant and an Accredited Senior Appraiser (ASA) in business appraisal. He is a member of the California Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and a member of the American Society of Appraisers.

Job Titles:

• Senior Partner
• Senior Partner in the Accounting and Litigation Services Firm of White

Barbara C. Luna is a Senior Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. She has served as an expert witness for forty years in business and personal injury litigation and bankruptcy matters. Dr. Luna analyzes financial, accounting, economic, business, real estate and valuation issues relating to liability and damages in litigation matters and reorganization of businesses. The matters she has been involved in include breach of contract, intellectual property, unfair competition, construction and real estate, business interruption, business dissolutions, bankruptcy, partnership disputes, professional malpractice, fraud and misrepresentations, securities, white collar crime, trusts and estates, bad faith, alter ego, wrongful termination, personal injury, products liability and marital dissolution. She has testified on numerous occasions in U.S. District Court, Superior Court, Bankruptcy Court, arbitrations and depositions. Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, LLP, Dr. Luna was a Partner with Coopers & Lybrand specializing in litigation and financial advisory services. Prior thereto, she was the National Director of Litigation Consulting for Kenneth Leventhal & Company, where she was responsible for directing the litigation services practice nationwide. Previously, Dr. Luna was a Partner with Pannell Kerr Forster, where she was responsible for providing litigation and reorganization services, and she was a Senior Manager with Price Waterhouse specializing in litigation services. Before focusing on litigation services, she was an investment banker specializing in corporate finance. Dr. Luna has taught graduate and undergraduate courses in working capital management, business finance, forensic accounting and intermediate accounting at the UCLA Graduate School of Management, California State University at Northridge and Pepperdine University. She has addressed numerous audiences and has appeared on several professional panels. She obtained her MS and PhD degrees in Applied Mathematics from Harvard University and her BA degree from Wellesley College. Dr. Luna is a Certified Public Accountant, a Certified Fraud Examiner, Certified in Financial Forensics, a Master Analyst in Financial Forensics, an Accredited Senior Appraiser in Business Valuation, Accredited in Business Valuation, a Certified Valuation Analyst, a Certified General Real Estate Appraiser, a Certified Commercial Real Estate Appraiser, a Certified Residential Real Estate Appraiser, a Certified Management Consultant, and a Diplomate Board Certified Forensic Examiner and Accountant. She is a member of the American Institute of Certified Public Accountants (and holds the AICPA's CFF and ABV designations), the California Society of Certified Public Accountants (and the Society's Economic Damages, Fraud and Business Valuation Common Interest Member Services Committees), the Association of Certified Fraud Examiners, the Association of Business Trial Lawyers, the American Boards of Forensic Examiners and Accountants, the American Society of Appraisers, the National Association of Certified Valuation Analysts, the National Association of Real Estate Appraisers, and the Institute of Management Consultants.

Job Titles:

• Certified Public Accountant
• Partner

David J. Semus is a Partner in the accounting firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP, providing accounting and litigation services. He has served as an expert witness in family law matters since 1984. Mr. Semus is experienced in analyzing the financial, accounting and tax aspects of business litigation and marital dissolution matters, including embezzlement actions, cash flow for support, retirement plan characterizations, stock option allocations, and the appraisal of professional practices, manufacturing, wholesale/retail companies and service type businesses. He has testified on numerous occasions before the Superior Court of the state of California in embezzlement actions and dissolution of marriage proceedings. He has qualified as an expert witness in Los Angeles, Orange, San Bernardino, Ventura, Santa Barbara and San Luis Obispo counties. Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, Mr. Semus was a manager for Stein, Cohen, Karp & Zuckerman, an accounting firm specializing in litigation support services. Prior thereto, he was a senior accountant at Deloitte, Haskins & Sells where he specialized in certified audits of financial statements. Mr. Semus obtained his Master of Business Administration degree, specializing in accounting, from California State University, Los Angeles. Prior to that he obtained a Bachelor of Arts degree in Economics from University of California at Los Angeles. He has addressed the California Society of Certified Public Accountants in Los Angeles and San Francisco on the subject of litigation support service software, and in Los Angeles on the subject of divorce planning. Mr. Semus is a Certified Public Accountant, licensed since 1982. He is a member of the American Institute of Certified Public Accountants. He holds the ACIPA's CFF designation (Certified Financial Forensic) and the Association of Certified Fraud Examiners' CFE designation (Certified Fraud Examiner).

Job Titles:

• Certified Public Accountant
• Partner

David L. Turner is a Partner with the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. Mr. Turner has over twelve years of litigation consulting experience providing damage analyses involving economic, accounting, financial and bankruptcy issues in a variety of cases including unfair business competition, patent, copyright and trademark infringement, fraud, breach of contract, accounting and attorney malpractice, antitrust, fraudulent conveyances, real estate and construction. Mr. Turner has valued closely-held businesses of all sizes and varieties including manufacturing, retail, wholesale, and service businesses. He has prepared business valuations for: breach of contract cases, dissenting shareholder cases, estate planning, and marital dissolution. Mr. Turner has testified in Federal court. Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, LLP, Mr. Turner was a Senior Associate with Coopers & Lybrand's Financial Advisory Services department where he specialized in litigation, mergers and acquisitions and business reorganization services. Mr. Turner is a licensed Certified Public Accountant and is currently in the process of completing the requirements for an Accredited Senior Appraiser (ASA) designation in business appraisal with the American Society of Appraisers. He has given MCLE presentations to attorneys on a variety of topics. He received his Bachelor of Arts degree from the University of California at Santa Barbara in Business Economics.

Job Titles:

• Senior Partner
• Member of the American Institute of Certified Public Accountants
• Senior Partner With the Accounting and Litigation Service Firm of White

Jack M. White is a Senior Partner with the accounting and litigation service firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. Mr. White is a Certified Public Accountant and has over twenty years of experience in the preparation of business valuations, perquisite analyses, standard of living reports, community property balance sheets including the tracing of assets, reports of gross cash flow available for support, and the audit and preparation of financial statements. Mr. White has testified numerous times in the California Superior Court as an expert witness in family law matters. Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, LLP, Mr.White was a Senior Auditor with Ernst & Young's Entrepreneurial Services and Information Services departments where he specialized in financial audit and computer security. Prior thereto, Mr. White worked as a staff accountant at White, Zuckerman & Warsavsky for five years assisting in the preparation of analyses Mr. White is a member of the American Institute of Certified Public Accountants. Mr. White has earned the AICPA's Accreditation in Business Valuation (ABV) and has been Certified as a Financial Forensic (CFF). He has passed all four examinations in business valuation toward becoming an Accredited Senior Appraiser of the American Society of Appraisers.

Job Titles:

• Certified Public Accountant
• Senior Partner

Jack Zuckerman is a Senior Partner in the accounting and litigation services firm White, Zuckerman,Warsavsky, Luna & Hunt LLP. He has served as an expert witness since 1980 providing expert testimony in a variety of litigation matters. Mr. Zuckerman analyzes financial, accounting, valuation and tax issues relating to liability and damage aspects of business litigation. He also prepares appraisals of businesses and professional practices in connection with business litigation, marital dissolution matters, and estate planning. He has testified on numerous occasions in California Superior Court, United States District Court, arbitration proceedings, and depositions. Mr. Zuckerman received his Juris Doctor degree from Southwestern University School of Law in 1978. He graduated from the City College of the City University of New York (CCNY) in 1969. Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, LLP in August 1987, Mr. Zuckerman was a partner in the firm Stein, Cohen, Karp & Zuckerman for five years, specializing in litigation support services. Mr. Zuckerman began practicing public accounting in 1972. Mr. Zuckerman is a Certified Public Accountant, licensed since January 13, 1976. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He is Accredited in Business Valuation by the American Institute of Public Accountants.

Job Titles:

• Senior Partner
• Member of the American Society of Certified Public Accountants
• Senior Partner With the Accounting and Litigation Services Firm of White

Jackie Adams-Ings is a Senior Partner with the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. Ms. Adams-Ings is a CPA and has had over twenty years of experience in a variety of accounting and litigation services including performance of business valuations, standard of living analyses, cash flow/income available for support, perquisite analyses, community property balance sheets, community/separate property, reimbursements, tracing assets, and financial analyses primarily related to marital dissolutions. Additionally, she has prepared complex dissolution accounting including analysis of Moore/Marsden, Van Camp - Pereira, Watts-Epstein, misappropriations, fraud, and tracing issues. Ms. Adams-Ings has worked and supervised staff on hundreds of cases. She has successfully assisted in settlement negotiations for numerous matters in mediation, Mandatory Settlement Conferences and Voluntary Settlement Conferences. Ms. Adams-Ings has testified on cash flow/income available for support, community property balance sheets, reimbursements, tracing and other financial analyses related to marital dissolution in Superior Court in Los Angeles, San Luis Obispo, San Bernardino, Alameda and Orange County. Ms. Adams-Ings is a member of the American Society of Certified Public Accountants and the California Society of Certified Public Accountants. Ms. Adams-Ings has presented financial topics to various study groups related to marital dissolutions, including the presentation of community property balance sheets containing issues of separate/community property characterization of real estate, pension, and businesses. She has made accounting presentations before the San Gabriel Bar Association and the University of West Los Angeles, School of Law. Additionally, she has conducted in-house training in areas relating to appraisals, tracing, community property balance sheets and cash flow/income available for support analysis. Ms. Adams-Ings received a Bachelor of Science degree in Business Administration with Accountancy option from California State University, Northridge in 1997. She has been a member of the firm since January 1989.

Job Titles:

• Senior Partner
• Senior Partner in the Accounting and Litigation Services Firm of White

Jennifer J. Magnes is a Senior Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. Ms. Magnes started her career in accounting and litigation support services in 2004, primarily focusing on family law litigation support. Her experience is emphasized in the preparation of tracing of assets, accounting of funds, trust accountings, real property analysis, community property balance sheets, standard of living reports, reimbursement schedules, allocation of retirement plans, stock option analysis, business valuations, and reports on the gross adjusted income available for support. Ms. Magnes has testified before the Superior Court of the State of California in Los Angeles County, San Diego County, San Francisco County, and Contra Costa County related to marital dissolutions and has worked and supervised staff on hundreds of cases. She has successfully assisted in settlement negotiations for numerous matters in mediation, Mandatory Settlement Conferences and Voluntary Settlement Conferences. Ms. Magnes has also participated as a volunteer CPA settlement officer for the Los Angeles County Superior Court. Ms. Magnes has instructed in-house continuing education courses on litigation support, such as real property analysis and introduction to family law. She has also instructed MCLE courses related to tracings, business valuation, stock options, deferred compensation, real property analyses, cross-examination of expert witnesses, phantom income, and how to read and understand tax returns. Ms. Magnes has participated as a guest teacher at Pepperdine Law School related to separate property apportionment of assets. She has attended study groups with various local Bar Associations and has taken numerous continuing education courses in accounting and divorce related topics. Ms. Magnes received her Bachelor of Arts Degree in Business Economics with an emphasis in Accounting from the University of California, Santa Barbara. Ms. Magnes is a Certified Public Accountant and holds the AICPA's ABV (Accredited in Business Valuation) and CGMA (Chartered Global Management Accountant) designations. She also holds the JAC designation (Job and Compensation Analyst), the BAC designation (Benefits Analyst Credential), the CAC designation (Compensation Analyst Credential) and the CCC designation (Compensation Committee Certification) from the Economic Research Institute. She is a member of the California Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and the Los Angeles County Bar Association.

Job Titles:

• Senior Partner
• Senior Partner in the Accounting and Litigation Services Firm of White

Jimmy Kirkland is a Senior Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP, where he heads up the financial and tax accounting practice of the firm. Jimmy has over 24 years of experience in the areas of financial reporting for public and non-public companies, as well as federal, state, multi-state, and international taxation of individuals, corporations and partnerships. He is very experienced in the handling of income tax audits, and the resolution of disputes between taxpayers and taxing authorities. In addition to the above services, he provides business consulting services in areas such as mergers and acquisitions. Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, Jimmy was a partner and owner of KW&Company, Certified Public Accountants, for 16 years. While at KW& Company, he provided a broad range of services to a diverse client base. Industries where Jimmy has extensive experience are television production, manufacturing, wind and solar power, produce distribution, engineering design, escrow, and automotive. Individual clients have been the principals of the business entities he works with, in addition to professional athletes and a broad array of individuals with varied interests. Jimmy attended the University of Texas at Austin and the University of Texas Pan American, where he received his Bachelor of Business Administration with an emphasis in accounting. He has been a CPA since 1993, and is a member of the American Institute of Certified Public Accountants, as well as the California Society of Certified Public Accountants.

Job Titles:

• Partner

John S. Luna is a Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt LLP. Mr. Luna specializes in damage quantification, forensic accounting, fraud investigation, and valuation in commercial litigation matters and has testified as an expert in the Superior Court of the State of California. He received a bachelor's degree from Harvard University, magna cum laude, and obtained a dual degree in law (JD, top 1%) and business (MBA, top 2%) from UCLA. Prior to joining White Zuckerman, Mr. Luna was an investment banker, beginning as an Analyst at Lazard Frères & Co., an Associate at the technology investment bank GCA Savvian Advisors, and Vice President at the global merchant and investment bank Macquarie Capital, where he advised on mergers & acquisitions, capital market transactions, private placements of venture capital, and private equity investments.

Job Titles:

• Partner
• Member of the American Institute of Certified Public

Linda Pette is a Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. Ms. Pette is a Certified Public Accountant and has business litigation experience that includes the preparation of damage analyses involving economic, accounting, financial and bankruptcy issues in a variety of cases including patent, copyright and trademark infringement, fraud, breach of contract and attorney malpractice. Ms. Pette is a member of the American Institute of Certified Public. She holds the AICPA's CFF designation (Certified in Financial Forensic). She is a member of the Association of Certified Fraud Examiners and holds the CFE designation (Certified Fraud Examiner). She received her Bachelor of Science Degree in Accountancy from California State University, Northridge.

Job Titles:

• Senior Partner
• Senior Partner With the Accounting and Litigation Services Firm of White

Michael Campagna is a Senior Partner with the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. Mr. Campagna is a Certified Public Accountant and an expert witness in family law matters in practice since 2000. His practice includes preparation of community property balance sheets, tracings, standard of living reports, reimbursement schedules, reports on the gross cash flow available for support, analysis of financial statements and tax returns, allocation of retirement plans, perquisite analysis, and preparation of business valuations. He has qualified and testified numerous times before the Superior Court of the State of California in Orange County and Los Angeles related to marital dissolutions and has worked and supervised staff on hundreds of cases. He has been appointed as an evaluator in accordance with California Evidence Code Section 730, and has successfully assisted in settlement negotiations for numerous matters. Mr. Campagna received his Bachelor of Science degree in Accounting from Stockton University. He is a member of the American Society of Appraisers, the California Society of Certified Public Accountants, and the Forensic and Valuation Services section of the American Institute of Certified Public Accountants (AICPA). He has made several presentations to various groups on family law topics, including the Orange County Bar Association. Mr. Campagna is an Accredited Member in business valuation of the American Society of Appraisers. He has taken numerous continuing education courses in accounting, taxation, valuation, and divorce related topics.

Job Titles:

• Partner

Patrick M. Hanabusa is a Partner with the public accounting and litigation service firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. Mr. Hanabusa has over 18 years of experience in family law and commercial litigation support matters. His experience is emphasized in the preparation of tracing of assets, real property analysis, fiduciary trust accountings, community / separate property balance sheets, reimbursement schedules, allocation of retirement plans, stock option analysis, standard of living reports, and reports of gross cash flow available for support. He has worked, managed and supervised staff on hundreds of cases. He has also participated in the design, implementation, and maintenance of the firm's local area network.

Job Titles:

• Accountant
• Partner

Ron E. Thompson is a Partner in the Tax and Accounting Department of White, Zuckerman, Warsavsky, Luna, & Hunt, LLP. He is in charge of the Irvine Tax and Accounting Department and responsible for the delivery of tax, estate planning, accounting (including the setup and maintenance of state of the art cloud accounting systems), and attestation services to clients, which consist principally of small business enterprises and individuals. Those clients cover a broad range of professions and industries including e-commerce, investment advisory, legal, medical, manufacturing, non-profit, food service, real estate, entertainment, and apparel. Mr. Thompson has served as an accountant for over thirty-five years both in private and public accounting. His private company experience includes serving as the Chief Operations Officer and Chief Financial Officer at a wholesale investment advisory where he set up all accounting, compliance and operational systems while the startup company's assets under management grew to $500 million. In addition, he served as the controller of an internet services provider and as a finance manager in the defense industry. Mr. Thompson has extensive experience in all aspects of income and estate taxation including minimizing income and estate taxes. He also regularly represents clients before the Internal Revenue Service and other taxing agencies during audits of individual, business, estate and sales taxes. He has managed financial statement audits of numerous companies including several manufacturing companies with sales in excess of $50 million and plant locations throughout the United States. He has extensive experience in business consulting including cash planning and operations budgeting and he regularly advises clients on areas to improve operating efficiency and profitability. Mr. Thompson has testified in the Superior Court of California as an expert witness in matter of taxation. He has extensive litigation and pre-litigation consulting experience providing damage analysis involving tax and accounting issues in a variety of disputes and cases including partnership disputes, wrongful termination, and the tax aspects of damages against the United States Department of Justice. Mr. Thompson received his Bachelor of Arts degree from the University of California at Los Angeles in Economics. He is a Certified Public Accountant and a CERTIFIED FINANCIAL PLANNER™ practitioner. He is a member of the American Institute of Certified Public Accountants.

Job Titles:

• Partner
• Expert
• Partner at White

Venita J. McMorris is a Partner at White, Zuckerman, Warsavsky, Luna & Hunt, LLP. She is an economist with over twenty years of litigation consulting experience providing damages analyses for medical malpractice, personal injury, wrongful death, wrongful termination and other litigation. Ms. McMorris has testified as an expert witness in trial, arbitration and deposition. Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, LLP, Ms. McMorris was a Litigation Services Manager at Coopers & Lybrand, concentrating primarily in analyzing damages in civil litigation matters. She also has over five years of experience as an economist for one of Southern California's medical malpractice trusts, where she was responsible for working with claims managers and defense counsel in quantifying economic damages. Ms. McMorris has provided critiques of opposing economists' analyses, and assisted counsel during trial and deposition testimony of economic experts. Ms. McMorris' experience includes working as an economic consultant and providing expertise on structured settlements and on the economic aspects of the Medical Injury Compensation Reform Act. Ms. McMorris has served as an expert witness panelist for the National Institute for Trial Advocacy, and as an Advanced Litigation panelist at a Continuing Education for the Bar seminar. She has lectured at seminars for various law firms and provided training for attorneys for Minimum Continuing Legal Education. Ms. McMorris co‑authored a chapter in the 1996 Wiley Expert Witness Update regarding the use of accountants and economists in personal injury cases. Ms. McMorris has over twelve years experience teaching economics to college students. Ms. McMorris was a full time tenured instructor of economics at Pasadena City College, where she taught macroeconomics and microeconomics. Ms. McMorris has been a part time economics instructor at Glendale Community College for the past ten years. She has co‑taught a seminar on forensic economics to the graduate accounting department faculty at California State University, Los Angeles, and she has co‑taught a similar course to students there. Ms. McMorris received a Bachelor of Arts degree from San Diego State University and a Master of Arts degree in economics from California State University, Fullerton.

Job Titles:

• Senior Partner
• Senior Partner With the Accounting and Litigation Consulting Firm of White

Warren R. Sacks is a Senior Partner with the accounting and litigation consulting firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. Mr. Sacks is a Certified Public Accountant, Accredited in Business Valuation, Certified in Financial Forensics and has been practicing forensic accounting since 1985. He has experience in the preparation of business valuations, perquisite analyses, standard of living reports, community property balance sheets, reports on gross income available for support, tracing and reimbursements, and the analysis of financial statements and tax returns. Mr. Sacks has testified in the Superior Court of California as an expert witness in family law matters. Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, LLP, Mr. Sacks was a staff accountant with the accounting and litigation firm of Stein & Cohen where he performed litigation consulting services primarily related to marital dissolutions. Mr. Sacks received his Bachelor of Science Degree in Accounting Theory and Practice from California State University, Northridge. He is a member in good standing of the AICPA.

Job Titles:

• Wiley Expert