DEALSTATS - Key Persons

Job Titles:

• Chief Data Officer

Job Titles:

• Executive Editor

Job Titles:

• Training Director

Job Titles:

• ABV / CFF / Gold Gerstein Group

Don is a graduate of LaSalle University and is a CPA in New Jersey and Pennsylvania. He is a senior shareholder in Gold Gerstein Group LLC, an accounting and business valuation firm (www.g3cpa.com). He is a member of the American Institute of CPAs, the New Jersey Society of CPAs, Expert Resource Connection, LLC and is the chairman of the Forensic, Valuation and Litigation Services Committee of the New Jersey Society of CPAs. Don has provided testimony in matrimonial, minority stockholder, and economic damages litigation and has been qualified as an expert witness by the federal and state courts. He also specializes in federal and state, multi-state and matrimonial taxation, as well as tax nexus issues. Don has chaired and been a frequent speaker and panelist at various national and international conferences and webinars as well as state and local seminars conducted by the AICPA, the NJSCPA, the PICPA, the American Bar Association, the New Jersey Administrative Office of the Courts, the International Academy of Matrimonial Lawyers and the New Jersey Institute for Continuing Legal Education covering business and professional practice valuation, forensic accounting and federal taxation. He is a past Global Chairman of Integra International, Inc., a worldwide association of independent accounting and consulting firms. He is also a past president and remains a member of Integra's Americas, Asia & Australia and Global Boards. He is vice chairman of Liberty USO of Southeastern Pennsylvania and Southern New Jersey.

Ed is a senior manager in Schaumburg, Illinois providing Valuation & Forensics Services in the greater Chicagoland area. He is a certified public accountant, a former small-business owner, and has over 20 years of experience providing business valuation and transfer pricing services. Ed has earned accreditation from the American Society of Appraisers of Accredited Senior Appraiser (ASA), the Institute of Business Appraisers of Certified Business Appraiser (CBA) and Business Valuator Accredited in Litigation (BVAL) and from the American Institute of Certified Public Accountants of Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF). His valuation and business appraisal experience includes valuation of business enterprises, equities and intangible assets for gift and estate tax purposes, marital dissolution, SFAS 141- 142, and acquisitions and divestitures. He serves clients in a variety of industries, including commodities trading, manufacturing, insurance, technology, distribution, retail, construction, and professional services.

Job Titles:

• Partner

Harold G. Martin, Jr. is the Partner-in-Charge of Valuation and Forensic Services for Keiter, a certified public accounting firm located in Richmond, Virginia. He is a member of the Firm's Executive Committee and Partner Compensation Committee. He has over 35 years of experience in valuation, forensic and public accounting, and financial services. He has performed over 1,500 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 17 circuit courts in four 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 Securities and Exchange Commission and the Federal Bureau of Investigation. 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 70 times. 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 15 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. 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. 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 created and chairs the Virginia Society of Certified Public Accountants Business Valuation, Fraud, and Litigation Services Conference. He is a former member of the VSCPA's Board of Directors and former chair of the Business Valuation and Litigation Services Committees. He was selected as a "Super CPA" in peer surveys conducted by Virginia Business. He is a co-author of Financial Valuation: Applications and Models, 1st-4th ed., a contributing author to Cost of Capital: Estimation and Applications, 2nd-4th ed., an expert panelist for Financial Valuation and Litigation Expert, an Editorial Board member for Business Valuation Update, and a member of the VSCPA Editorial Task Force for Disclosures. 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 certified by the AICPA as a Certified Public Accountant (CPA), Accredited in Business Valuation (ABV), and 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).

Job Titles:

• Principal of Willoughby & Associates

Kimberly R. Willoughby, Esq. is principal of Willoughby & Associates, a firm limited to domestic relations litigation and estate planning. Ms. Willoughby received her undergraduate degree in 1991, magna cum laude, from the University of Colorado at Boulder, and her J.D. from the University of Virginia in 1994. She was the articles editor for The Journal of Law and Politics. Ms. Willoughby is a Fellow of the American Academy of Matrimonial Lawyers and past Chapter president. She has served on the Executive Council of the Colorado Bar Association (CBA) Family Law Section; is a member of the Trust and Estate Section of the CBA; and has served on the boards of the CBA, Colorado Continuing Legal Education, Denver Bar Association, Colorado Women's Bar Association, and the Thompson Marsh Inn of Court. She has been named in Best Lawyers in America every year since 2006, in Colorado Super Lawyers (including top 100 Colorado Lawyers) every year since 2006, and is AV rated by Martindale Hubbell. She is a frequent lecturer and writer for the Colorado Continuing Legal Education and the American Academy of Matrimonial Lawyers.

Job Titles:

• President
• Media Inquiries

Job Titles:

• ABV, CFA, ASA
• Managing Director of Zyla Valuation Advisors

Mark L. Zyla is a Managing Director of Zyla Valuation Advisors, LLC, an Atlanta Georgia based valuation and litigation consultancy firm. Mark received a BBA degree in Finance from the University of Texas at Austin and an MBA degree with a concentration in Finance from Georgia State University. Mark also completed the Mergers and Acquisitions Program at the Aresty Institute of The Wharton School of the University of Pennsylvania and the Valuation Program at the Graduate School of Business at Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation ("CPA/ABV"), Certified in Financial Forensics ("CFF") by the American Institute of Certified Public Accountants ("AICPA"), a Chartered Financial Analyst ("CFA"), and an Accredited Senior Appraiser with the American Society of Appraisers certified in Business Valuation ("ASA"). Mark is the Chairman of the Standards Review Board of the International Valuation Standards Council ("IVSC"). Mark recently served on the AICPA's Forensic and Valuation Services Executive Committee. Mark is a member of the Business Valuations Committee of the ASA where he also serves as a member of the Business Valuation Standards and Technical Issues subcommittees. Mark is on the Advisory Council of the Master of Science in Finance program at the University of Texas at Austin. In 2013, Mark was inducted into the AICPA Business Valuation Hall of Fame. Mark is a frequent presenter and author on valuation issues. He has served on the faculty of the Federal Judicial Center and the National Judicial College teaching business valuation concepts to judges. Mark is author of Fair Value Measurement: Practical Guidance and Implementation 3nd ed. published by John Wiley & Sons, Inc. (2019). Mark is also the author of the course, "Fair Value Accounting: A Critical New Skill for All CPAs" published by the AICPA. Mark is also co-author of several portfolios related to Fair Value Measurement published by Bloomberg BNA.

Job Titles:

• ABV

Mark is a summa cum laude, Beta Gamma Sigma graduate of Boston University where he also earned an MBA with high honors. He is the author of the new Engagement Guide to Understanding and Valuing Medical Practice Specialties. Mark also is Editor and Contributing Author to the Business Valuation Resources/American Health Lawyers' Association Guide to Healthcare Industry Finance and Valuation, 4th Edition, Editor and Principal Author of BVR Guide to Physician Practice Valuation, 3rd Edition, which is currently undergoing a complete revision; and co-editor and contributing author to the BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, 2nd Edition. He served as Chairperson of the American Institute of CPA's (AICPA) National Healthcare Industry Conference for 2012 and 2013. Mark's career experience includes working with numerous solo and group physician practices as a tax advisor, operational consultant, designing and implementing compensation plans, negotiating managed care and Medicare Advantage contracts on behalf of a primary care physician network, serving as partner-in-charge of the audit of a tax-exempt faculty group practice affiliated with a major teaching hospital, and performing valuations on behalf of both medical practices and tax-exempt hospitals. He has served as an expert in numerous divorce matters in many states, as expert on behalf of both defendants and the government in qui tam actions, and in such obscure areas as real property taxation for tax-exempt entities. Recently retired, when he is not writing or researching some obscure healthcare industry topic, he does tends to his farm in Virginia and engages in running, cycling and bowling.

Job Titles:

• Expert

Job Titles:

• ABV, CVA
• Managing Director at Ankura Consulting Group

Robert Mundy is a Managing Director at Ankura Consulting Group, located in the Atlanta, GA office. He has extensive experience in business valuation for a variety of industries, including healthcare, wholesale distribution, retail, manufacturing, and professional services. Mr. Mundy has more than 15 years of business valuation experience, with the last 10 years focused solely on the healthcare industry. He has performed valuations for many purposes, including regulatory compliance, mergers and acquisitions, joint ventures, estate and gift tax, financial reporting, divorce proceedings, and shareholder transactions. Mr. Mundy is a frequent speaker and recognized thought leader in the area of healthcare valuation. His key area of expertise is transactional healthcare valuation for regulatory compliance purposes. He has significant experience in valuing hospitals, ambulatory surgery centers, diagnostic imaging centers, radiation therapy centers, and physician practices. Mr. Mundy authored chapters on healthcare valuation topics in both the Guide to Healthcare Valuation and the Guide to Healthcare Industry Compensation and Valuation published by Business Valuation Resources and the American Health Lawyers Association. Mr. Mundy's previous work experience includes serving as a Principal at Pershing Yoakley & Associates, P.C. and Senior Manager at Gates Moore. He also served as Healthcare Valuation Manager for Hill Schwartz Spilker Keller, LLC.Mr. Mundy has a Bachelor of Science degree in Accounting from Bob Jones University. He is a Certified Public Accountant and is Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA). He also holds the Certified Valuation Analyst (CVA) designation from the National Association of Certified Valuators and Analysts (NACVA).

Job Titles:

• Chairman and CEO of Shannon Pratt Valuations, Inc
• Member Emeritus of the Business Valuation Committee of the American Society of Appraisers

Dr. Shannon Pratt is the Chairman and CEO of Shannon Pratt Valuations, Inc. and is the founder and Editor Emeritus of Business Valuation Resources, LLC. He has performed valuation assignments for the following purposes: transaction (acquisition, divestiture, reorganization, public offerings, public companies going private), taxation (federal income, gift, and estate and local ad valorem), financing (securitization, recapitalization, restructuring), litigation support and dispute resolution (including dissenting stockholder suits, damage cases, and corporate and marital dissolution cases), and management information and planning. He has also managed a variety of fairness opinion and solvency opinion engagements. Dr. Pratt has testified on hundreds of occasions in such litigated matters as dissenting stockholder suits, various types of damage cases (including breach of contract, antitrust, and breach of fiduciary duty), divorces, and estate and gift tax cases. Dr. Pratt taught was a professor of business administration at Portland State University's Business School of Management from 1963-1969. During this time, he directed a research center known as the Investment Analysis Center, which worked closely with the University of Chicago's Center for Research in Securities Prices. In 1969 Dr. Pratt went into the business valuation profession. Dr. Pratt holds a Doctor of Business Administration, Finance from Indiana University and a Bachelor of Arts, Business Administration from University of Washington. He is an accredited senior appraiser and fellow (FASA), certified in business valuation, of the American Society of Appraisers (their highest designation). He is also a chartered financial analyst (CFA) of the Institute of Chartered Financial Analysts, a master certified business appraiser (MCBA) of the Institute of Business Appraisers, a certified business counselor (CBC), and is certified in mergers and acquisitions with The Alliance of Merger and Acquisition Advisors (CM&AA). Dr. Pratt is a lifetime member emeritus of the Business Valuation Committee of the American Society of Appraisers. He is also a lifetime member emeritus of the Valuation Advisory Committee of The ESOP Association. He is a recipient of the magna cum laude award of the National Association of Certified Valuation Analysts for service to the business valuation profession. He is also the first life member of the Institute of Business Appraisers. He is a member and a past president of the Portland Society of Financial Analysts, the recipient of the 2002 Distinguished Achievement Award, and a member of the Association for Corporate Growth. Dr. Pratt is a past trustee of The Appraisal Foundation and is currently an outside director of Paulson Capital Corp., an investment banking firm.

Job Titles:

• ABV / CFF, ASA, CVA
• Director of Valuation

Stacey is the Director of Valuation, Litigation and Forensics for the Mid-Atlantic Region of HBK Valuation Group, LLC. With over twenty (20) years of experience in business valuation, forensic accounting, economic damages, and litigation support services, her experience includes valuations of businesses and professional practices for purposes of bankruptcy for submission to courts and trustees, divorce, ESOP compliance, estate and gift tax planning and compliance, mergers and acquisitions, succession planning, and damage studies. In her prior role as a Partner in a full-service accounting firm, Ms. Udell provided accounting and tax services for closely-held and family businesses including financial statement preparation, business and personal income tax planning and compliance, estate and business succession planning. Ms. Udell has valued privately-owned operating companies and divisions, investment holding companies, proprietorships and other entities in various industries. Ms. Udell has been qualified as an expert in the State of New Jersey and has received extensive training on providing expert witness testimony and litigation support for business valuations. She has worked with counsel on valuations prepared for marital dissolutions, shareholder and estate tax disputes, as well as on complicated computations of economic damages, and has successfully defended her opinions of value. Additionally, she has volunteered at the ABA/NITA Family Law Trial Advocacy program.

Job Titles:

• ABV, CFF

Stacy Preston Collins, CPA/ABV, CFF, is Managing Director at Financial Research Associates She is a frequent speaker and author on business valuation, forensic accounting and related issues Her experience includes marital dissolution cases, corporate litigation, estate planning vaccredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) designations from the American Institute of Certified Public Accountants (AICPA). She is past Chair of the AICPA's Family Law Task Force, a former member of the AICPA's Forensic and Litigation Services Committee and was the 2010 AICPA FLS Volunteer of the Year. luations and transactions. She has provided expert witness testimony in several states and is one of the co-authors of Financial Valuation: Applications and Models, Third Edition, and is a contributing author to the Family Law Services Handbook. Ms. Collins holds the A