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Sales Accounting

Location:
Cincinnati, OH
Posted:
October 11, 2012

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Resume:

GEORGE W. FELS

CPA

**** ********** ****

Cincinnati, Ohio 45236

513-***-****

Email: abo5l3@r.postjobfree.com

CURRICULUM VITAE

May, 2012

PROFESSIONAL (since 1991)

? conducting a specialized consulting practice providing:

? turnaround engagements and consulting to troubled companies.

? Receiver, Bankruptcy Trustee, and Assignee for the Benefit of Creditors

? accounting and tax services to bankrupt and insolvent companies.

? services as an expert consultant and forensic accounting.

PREVIOUS EMPLOYMENT

? VP of Finance for a $20MM machine tool manufacturer.

? CFO for a $25MM mineral processing company.

? Controller for a $30MM commercial printer.

? Treasurer for a $80MM Japanese American machine tool manufacturer.

EDUCATION

? CTP, (Certified Turnaround Professional) completion of program requiring

both training and experience leading to certification.

? CIRA, (Certified Insolvency and Reorganization Accountant) completion of

program requiring both training and experience leading to certification.

? NACVA, (National Association of Certified Valuation Analysts) completion of

training program leading to CVA designation (Certified Valuation Analysts).

? AICPA, (American Institute of Certified Public Accountants) Certificate of

Educational Achievement in Business Valuations.

? CPA, State of Ohio, 1978

? MBA, Xavier University, 1975

? USMC, Captain, 1970 1974

? BBA, University of Cincinnati, 1969

OTHER

? Presenter for TACR re the operating issues of a Receiver.

? Presenter at the CBA Seminar Real Property Law Institute re the role of

Receivers.

? Past President, Tri-State Association for Corporate Renewal (formerly the

Cincinnati Chapter of the Turnaround Management Association)

? Member, Association of Insolvency Advisors

? Member, American Institute of Certified Public Accountants

? Member, Ohio Society of Certified Public Accountants

CURRICULUM VITAE (continued)

RECEIVERSHIPS

CV 1159, Greene

County Court of Common Pleas, Judge Michael Buckwalter)

? Westbrook Mobile Home Park Cleves, Ohio. 250 lot mobile home park with 118

occupied, and was another of the Holbrook controlled assets. Property was in serious

distressed condition at time of appointment. Nominated upon motion made by Legal Aid

Society. (Stacey Helton, et. al. v Heritage Property Group, LLC. Case A1005226,

Hamilton County Court of Common Pleas, Judge Jerome Metz)

? Mahir Osman 18 unit multifamily at 1621 Clayton Avenue in Walnut Hills and upon

motion by Legal Aid Society (1621 Clayton Avenue Tenant Association v Mahir Osman,

et. al. Case A1106194, Hamilton County Court of Common Pleas, Judge Ethna Cooper)

th

? Schwartz Building Corner on 9 and Main Street, Downtown. Five floor, 33,525 SF

office building neighboring the court house owned by disbarred and imprisoned lawyer

Robert Schwartz. The boilers and piping were vandalized and the utilities were shut off,

but the building still had tenants. (Robert A Goering, Treasurer v Schwwartz & Schwartz

HQ Ltd., US Bank, Fifth Third Bank, Hadassah, The Women s Zionist Organization of

America, Inc. Case A1102049, Hamilton County Court of Common Pleas, Judge Ralph

Winkler)

? Nathan Barger six residential houses in Cincinnati and 1 commercial building (current

tenant is a Lounge) and 2 residential houses in Dayton. (PNC Bank v NDB Development

LLC et. al. Case No. A1103087, Hamilton County Court of Common Pleas, and Case No.

2011 CV 02956, Montgomery County Court of Common Pleas, Judge Jerome Metz)

? Sayler Park Video one small retail building. (PNC Bank v Thomas Spille, et. al. Case

No. A1103258, Hamilton County Court of Common Pleas, Judge Steven Martin)

? Miami Bluffs Apartments appointed in Federal Court as Receiver for 91 upscale

apartment units in Mariemont Ohio for the purpose of being sold in a Receiver s sale

(Wells Fargo Bank v Miami Bluffs LP. Case No. 1:10-cv-00184, US District Court of S.D.

Ohio, Judge Arthur Spiegel)

? Rex McPherson one 4 unit multifamily residential rental property in Kettering, Ohio

(Monroe Federal Saving & Loan Association v Rex McPherson et. al. Case No. 2011 CV

00267, Montgomery County Court of Common Pleas, Judge Dennis Langer)

2

CURRICULUM VITAE (continued)

? Cedar Trace Golf Course 220 acre golf course located in Owensville, Ohio. (The

National Bank & Trust Company v Cedar Trace Golf Club, LLC et al. Case No. 2011 CVE

427, Clermont County Court of Common Pleas, Judge Thomas Herman)

? Insite Fairborn, LLC & Columbia Holdings, Ltd 4,881 sq ft retail space located in

Fairborn, Ohio (New York Bank National Association v Insite Fairborn, LLC. Case No.

2010CV1275, Green County Court of Common Pleas, Judge Timothy Campbell)

? Hamilton Point dba Hamilton Point Retail Center in Columbus, Ohio consisting of 5

leased and 1 vacant store for a total of 18,190 sq ft of retail space anchored by a Tire

Discounters. (Bank of New York Mellon Trust v Hamilton Point Ltd. Case No.

10CVE1116551, Franklin County Court of Common Pleas, Judge Michael Holbrook)

? Patterson Apartments dba Patterson Park Apartments - 36 unit residential apartment

community in Kettering, Ohio (Peoples Bank v Blue Wood Investments LLC. Case No.

2010CV0793, Montgomery County Court of Common Pleas, Judge A. J. Wagner)

? Montgomery Corner One building consisting of 5 traditional retail store fronts on

Montgomery Road in Pleasant Ridge. (PNC Bank v Montgomery Corner LLC. Case No.

A1004079,

Hamilton County Court of Common Pleas, Judge Robert Winkler)

? Browne Investment Group, LLC dba 725 Greenwood, Hamilton County, Ohio consisting

of 24 unit multi-family apartment building (PNC Bank v Browne Investment Group LLC.

Case No. A1004943, Hamilton County Court of Common Pleas, Judge Norbert Nadel)

? William Reece 16 residential leased homes located in Dayton, Ohio. (Monroe Federal

Savings and Loan Association v William M. Reece. Case No. 2010 CV 05967,

Montgomery County Court of Common Pleas, Judge Michael Tucker)

? Route 4 Realty, Ltd 3,200 SF retail space in a shopping center area located in

Fairfield,

Ohio. (PNC Bank v Route 4 Realty, LTD. Case No. CV 201*-**-****, Butler County

Court of Common Pleas, Judge Craig Hedrick )

? JWCW 10,000 SF industrial building located in Loveland, Ohio. (PNC Bank v JWCW

Real Estate LLC. Case No. A10-5661, Hamilton County Court of Common Pleas, Judge

Nadine Allen)

? Bud Properties 8.3 acres with 2 commercial structures of 11,000 SF retail and 5,000

warehouse space on Wooster Pike in Cincinnati partially occupied by tenants.

(Community Reinvestment Fund Inc. v Bud Properties, LLC. Case No. A1003412,

Hamilton County Court of Common Pleas, Judge Melba Marsh)

? Joseph Lentine III and John Galarza in a high profile case, after power was restored

by

Duke Energy, and upon the motion by Legal Aid Society and the Avondale Community

Council, appointed Receiver for the 95 units in Cincinnati owned by the Defendant.

(Avondale Community Council, et. al. v Joseph Lentine III and John Galarza. Case No.

A1003520, Hamilton County Court of Common Pleas, Judge John Andrew West)

? 5500 Montgomery Road 16 unit multifamily rental apartment in Norwood, Ohio.

(Central Bank v Alexander Castro. Case No. A1001161, Hamilton County Court of

Common Pleas, Judge Jody Luebbers)

? 8500 N. Main Street, Dayton 10,000 SF retail building with environmental problems.

(Lehman Brothers Bank v Noam Kashanian. Case No. 09-2289, Montgomery County

Court of Common Pleas, Judge McGee

)

3

CURRICULUM VITAE (continued)

? Glenyear 2 different apartment communities of 28 and 16 units respectively in the

Avondale and Westwood sections of Cincinnati. (Wesbanco Bank v Glenyear LTD. Case

No. A0900974, Hamilton County Court of Common Pleas, Judge Jody Luebbers)

? S&S Real Properties dba as 2620 Norwood Avenue, consisting of a 12 unit multi-family

apartment building in Norwood, Ohio. (Central Bank & Trust v S&S Real Properties, LLC.

Case No. A0908409, Hamilton County Court of Common Pleas, Magistrate Judge Michael

Bachman)

? Galloway Crossing dba Galloway Crossing Shopping Mall in Columbus, Ohio consisting

of 5 leased and 3 vacant stores for a total of 29,000 sq ft of retail sp ace anchored by

a

Blockbuster Video and a Bank One branch. (Wells Fargo Bank v Galloway Crossing LLC.

Case No. 09 CVE 08 11948, Franklin County Court of Common Pleas, Judge Stephen

McIntosh)

? Watson Crossing One - dba Watson Crossing Shopping Mall in Lebanon, Ohio, consisting

of 6 leased and 4 vacant stores for a total of 18,000 sq ft of retail space adjacent to a

newly builder Kroger Super Store anchored by a Donators and Blockbuster Video. (Wells

Fargo Bank v Watson Crossings One LLC. Case No. 09 CV 7 5003, Warren County Court

of Common Pleas, Judge Hasselbach)

? Batim One dba Windsor Terrace 122 unit residential apartment community in Huber

Heights, Ohio. (Bank of America v Batim One, LLC. Case No. 2009 CV 5174,

Montgomery County Court of Common Pleas, Judge Gregory Singer)

? Mitchellace Inc. $25 Million (formerly) in Sales manufacturer of shoe and foot care

related products in Portsmouth, Ohio, whose customers included Family Dollar, Target,

Menards, and Dollar General. (Huntington National Bank v Mitchellace, Inc. Case No. 09

CVE 69452, Franklin County Court of Common Pleas, Judge John Bessey)

? Triangle Investments Hospitality 139 unit Days Inn motel in Erlanger, Kentucky.

(Citizens Bank v Triangle Investments Hospitality I, LLC. Case No. 08-CI-4075, Kenton

County Court of Common Pleas, Judge Martin Sheehan)

? H2S Substituted Receiver upon motion by Legal Aid Society for a 66 unit residential

apartment property in the Avondale section of Cincinnati, Ohio, that unfortunately made

the 6 o clock evening news while under the control of the previous Receiver. (PNC Bank

v H2S, LLC. Case No. A0807164, Hamilton County Court of Common Pleas, Judge Melba

Marsh)

? Kanoa Holdings 29 unit property in the Kennedy Heights section of Cincinnati, Ohio.

(Lehman Brothers Bank v Kanoa Holdings, LLC. Case No. A0811512, Hamilton County

Court of Common Pleas, Judge Robert Ruehlman)

? 603 Forest 3 apartment communities of 35 units each in the Avondale section of

Cincinnati, Ohio. (National City Bank v 603 Forrest Avenue LLC. Case No. A0811559,

Hamilton County Court of Common Pleas, Judge Ralph Winkler)

? Robin Springs appointed in Federal court as the Receiver for a tax credit rental

community of 120 units in Middletown, Ohio. (PNC Bank v Robin Springs Acquisition LP.

Case No. 1:08-CV-725, US District Court S.D. of Ohio, Judge Susan Dlott)

? O Ney s 50,000 SF medical office building in Kettering, Ohio. (US Bank v O Neys, LTD.

Case No. 2008 CV 06015, Montgomery County Court of Common Pleas, Judge Dennis

Langer)

4

CURRICULUM VITAE (continued)

? Grant and Frederick Communities housing development of both vacant lots and

completed spec homes in South Lebanon, Ohio, valued at more than $3M. (National City

Bank v Grant and Frederick Communities, LTD. Case No. 07 CV 70107, Warren County

Court of Common Pleas, Judge James Flannery)

? Delhi House safekeeping of a liquor license. (Bank of Kentucky v Delhi House, LLC.

Case No. A0707759, Hamilton County Court of Common Pleas)

? Carlin Manor 351 unit apartment community in northeastern Columbus, Ohio. (US

Bank National Association v Carlin Manor LP. Case No. 07 -CVE-9833, Franklin County

Court of Common Pleas, Judge Beverly Pfeiffer)

? Delta Power Supply to operate an electronics business in Cincinnati and to conduct

auction for sale of intellectual property to pay IRS liens and other secured creditors.

(Melvin F. Meyers v Delta Power Supply, Inc. Case No. A0502008, Hamilton County

Court of Common Pleas, Judge David P. Davis)

? Speedway Motors to operate a used car dealership in Monroe, Ohio, of approximately

70 used cars through resolution of litigation. (Union Savings Bank v Steven A. Price.

Case No. JD05-10-2173, Warren County Court of Common Pleas, Judge Keith Spaeth)

? Harrison Hills Apartments 62 unit residential apartment community in the Westwood

section of Cincinnati, Ohio. (Wells Fargo Bank v Carol Rorig. Case No. A0607138,

Hamilton County Court of Common Pleas, Judge Melba Marsh)

? Indian Footprints Apartments 204 unit residential apartment community in Harrison,

Ohio. (Wells Fargo Bank v I.F.P. LLC. Case No. A0502908, Hamilton County Court of

Common Pleas, Judge Beth Meyers)

? Woodsfield Apartments 396 unit residential apartment community in Fairfield, Ohio.

(CW Capital Asset Management LLC v Alliance TP Portfolio Limited Partnership. Case No.

CV

200*-**-****, Butler County Court of Common Pleas, Judge Charles Pater)

? Fred Hamilton & Sons Excavating to liquidate and wind down a construction firm

located in Harrison, Ohio. (Douglas H. Meyer v Fred Hamilton. Case No. A0504556,

Hamilton County Court of Common Pleas, Judge Steven Martin)

? Pipeline Liquors safekeeping of a liquor license. (Fifth Third Bank v Pipeline

Properties,

Inc. Case No. A0503714, Hamilton County Court of Common Pleas)

? Bavarian Woods Apartments 259 unit residential community in Middletown, Ohio.

(Wells Fargo Bank v Bavarian Woods Apartments, LLC. Case No. CV 200*-**-****,

Butler County Court of Common Pleas, Judge Keith Spaeth)

? Hauser & Hauser Receiver of a two-brother partnership in West Chester, Ohio, owning

investment rental property until resolution of the civil action over their HVAC business.

(Hauser v Hauser. Case No. CV 200*-**-****, Butler County Court of Common Pleas,

Judge Patricia O Ney)

5

CURRICULUM VITAE (continued)

FORENSIC ACCOUNTING / LITIGATION SUPPORT

? Engaged as

Special Consultant to assist the Bankruptcy Trustee in the matter of Alan G.

Zaring III. (United States Bankruptcy Court, Southern District, Western Division.

Chapter 7 Case No. 09-14088)

? Escrow Agent in the matter of Towne Development Group, Ltd, Twain s Point at Adams

Landing Homeowners Association, PDT Architects, LLC, and the independent unit

owners.

? Engaged by counsel to investigate the possible submission of fictitious invoices and

collusion between employees and an independent contractor for a large not-for-profit

organization.

? Engaged by counsel to do forensic accounting in connection with an alleged

embezzlement from King s Island Amusement Park and to provide an expert report and

testimony in the criminal proceedings. Received kudos from Assistant Prosecutor as

defendant was convicted on all counts. (State of Ohio v Darlene Powers. Case No.

07CR24405, Warren County Court of Common Pleas)

? Engaged by counsel as an expert witness to analyze and dispute another profession al s

fee application.

? Engaged by counsel to write rebuttal valuation report for a $2MM used equipment

business in Milford, Ohio. (James E. Hughes v Pre Owned Press and Parts Solutions, LLC.

Case No. 2005-CVH-01496, Clermont County Court of Common Pleas)

? Engaged by counsel to do forensic accounting regarding an unjust enrichment case for

the spouse of the convicted embezzler.

? Engaged by counsel to refute the IRS as to the value of a refund resulting from a loss

carryback. (Linda Sergent. Case No. 91-51276, Bankr. E.D. Ky)

? Engaged by counsel to do forensic accounting regarding breech of fiduciary duty to the

corporation by the Executive Director and the Vice President.

? Engaged by counsel to do forensic accounting regarding Bank Fraud resulting from a

non-dischargeable claim in both corporate and personal bankruptcy cases. (Suhas

Kakde, Case No. 05-03296, Bankr. S.D. Ohio)

? Engaged by counsel to do forensic accounting in the case of Northern Kentucky

Professional Baseball, LLC. having to do with a Solvency analysis and the payment to a

creditor that was challenged as a preference payment. (Schlarman v Klensch. Case No.

0422256, US District Court E.D of Kentucky)

? Engaged by counsel as an expert witness to do forensic accounting on a case whose

premise is Piercing the Corporate Veil for a creditor with a multi -million dollar

judgment

and to testify as to the value of the closely held corporation . (Stanford L. Lang v

Michael

P. Kruke. Case No. A0003532, Hamilton County Court of Common Pleas)

? Engaged by counsel to do damage analyses for litigation against a maj or insurance

carrier regarding multi-million dollar claim coverage for embezzlement.

? Engaged by counsel for litigation support against a national stock brokerage firm for

fraud and embezzlement of $1MM.

6

CURRICULUM VITAE (continued)

? Engaged by counsel to perform forensic accounting for Sub S for minority shareholder

involved in dispute similar to Crosby v Beam. (Robert Harbin v Ohi Tec Manufacturing,

Charles Ozvath, et. al. Case No. 2002 CV 05732, Montgomery County C ourt of Common

Pleas)

? Engaged by counsel to do forensic accounting regarding failure to pay trust fund taxes

by

officer of a not-for-profit corporation.

? Engaged by counsel as expert consultant for financial services company to perform

forensic accounting to quantify disputed issues.

? Engaged by counsel to do forensic accounting involving possible embezzlement by

president of not-for-profit corporate.

ASSIGNMENT FOR BENEFIT OF CREDITORS

? Sabin Robbins Paper Company This assignment was for a distributor / manufacturer

headquarted in Cincinnati having multiple sales offices and plants, included termination

of an ESOP, two underfunded pension plans, SERPs, a Rabbi trust, contaminated real

estate sited outside of Ohio, other litigation, and approximately $10 million in

liabilities

and $3 million in assets. (Case No. TM2008005677, Hamilton County Probate Court)

? Cincinnati Gear Company Re-appointed as Assignor for the Estate when additional

funds of $500k were found in a Rabbi Trust that was not disclosed in the initial

Assignment. (See Below)

? Craftco Hardwood Flooring, Inc. and Appalachian Dry Kilns, Inc. This assignment was

an operating business consisting of a 40,000 sq ft flooring plant and kiln. The assets

and

business were sold in exchange for the assumption of the secured debt of $2.9MM. The

unsecured debt along with numerous judgments was disc harged. A messy, unprofitable,

exclusive, long-term supply contract and its related delinquent receivable was settled in

the process. (Case No. 2004-9-001, Scioto County Probate Court)

? Cincinnati Gear Company This assignment included a 85,000 sq ft manufacturing

facility and significant pieces of machinery and equipment, Receivables, Insurance

policies and other assets. The debt owed the secured cr editor was in excess of $4MM

and there were over 250+ unsecured creditors with claims in excess of $5.5MM. (Case

No. 200-***-****, Hamilton County Probate Court)

? The Sullivan Electric Company This assignment included a 13,000 sq ft multipurpose

building located in Cincinnati s downtown business district. All Receivables were

collected

and the machinery and equipment sold off at a public auction. There was no secured

creditor involved but there were over 100+ unsecured creditors including various

governmental entities with tax trust fund claims. (Case No. 200-***-****, Hamilton

County Probate Court)

7

CURRICULUM VITAE (continued)

CHAPTER 11 LIQUIDATING TRUSTEE

? The Cincinnati Cordage and Paper Company This company had annual sales of

$160MM and 10 branch locations of which two were warehouse buildings owned. The

subsequent liquidation include collection Receivables and selling off the remaining

inventory at a public auction in order to pay off the $18MM due to CIT, the secured

creditor. There were over 560+ claims filed including 15 reclamation claims for $2MM,

and 8 lease rejection claims. The Estate filed over 50 preference actions and 36

adversary proceedings for nonpayment of Receivables. All assets were sold and the

estimate of the payout to the unsecured creditors was close to $2.9MM or approximately

15% of the unsecured debt. (Case No. 00-14200, Bankr. S.D. Ohio)

? Cincinnati Microwave, Inc. At the time of filing this company had annual sales of

$50MM and over 1,000 employees. There were over 1,100 claims filed and one of the

assets of the estate was a patent infringement suit which was lost on appeal. The

preference actions alone returned $1MM back to the estate. Ultimately the unsecured

creditors, which included employees not only for their back wages but also th eir

vacation

and severance, received over $5MM, or approximately 35% of their claims. Appointed

President of this publicly traded OEM in liquidating Chapter 11, and then appointed

Liquidating Trustee by Court upon approval of plan. Administered estate th rough

complex patent infringement suit and claims reconciliation process until eventual

liquidation and post filing support. (Case No. 97-10882, Bankr. S.D. Ohio)

TURNAROUND/WORKOUT

? Assist owner of a $3.5M mailing and fulfillment operation with restr ucturing efforts.

? Assisted with the wind down and liquidation of home improvement retailer with $25MM

in sales and the auction of the inventory and sale of the real estate to pay down the

secured lender with minimal damage to the guarantors.

? Provided Pre and post bankruptcy consulting for a successful turnaround assignment. A

chain of seven optical stores with sales approximating $2.5MM. Appointed accountant

and through four-wall analysis, determined to close three stores and restructure

corporate overhead. Testified as expert witness as to the feasibility of the Plan and

guided the debtor through the process to profitability. Debtor was discharged from

bankruptcy after having met all obligations and have retained a long term relationship

with the debtor and still provide consulting, accounting and tax services.

? Provided Pre and post bankruptcy consulting for successful turnaround agreement. An

independent grocery store with two locations with $700,000 in sales and 50+ employees.

Appointed accountant by the Court during bankruptcy. Preformed feasibility analysis and

negotiated with secured and unsecured creditors to continue supplying product and to

accept reduced debt levels allowing the debtor to continue operations and return to

financial viability. The debtor met is obligations and was discharged from reorganization

and continued operations for several years. Developed relationship and continued to

provide accounting, consulting and tax services until the wind down of the business to a

close.

? Engaged in turnaround capacity for wallpaper manufacturer in hostile bank and hostile

creditor situation.

8

CURRICULUM VITAE (continued)

? Assist construction management company with successful turnaround efforts.

? Assist trucking, waste hauling, and landfill business (sister corpora tions) with

successful

turnaround efforts.

? Assist auto dealership owner in turnaround effort and eventual wind -down and

liquidation of business.

? Assisted out-of-state food distributor in turnaround efforts.

? Assisted owner of color separator business in turnaround efforts.

? Assisted owner of auto dealership in turnaround efforts, closing of one dealership,

negotiation with bank and litigation support to attorneys.

? Assisted owners of contract filler of chemical products in turnaround engagement and

eventual liquidation of business.

? Engaged by manufacturer of glass products in successful turnaround assignment.

? Assisted owner of a distributor of tobacco, candy and other food products in turnaround

assignment.

OTHER

OTHER MINOR ENGAGEMENTS

? Assisted developer with wind down of multi-million dollar unfinished housing projects

to

prevent personal bankruptcy.

? Engaged by bank to collect receivables and liquidate inventory of a used car dealer.

? Serviced as Agreed Receiver in 1997 between Huntington Bank an d a local company to

collect the Receivables and liquidate the equipment in order to pay down the debt and

release the guarantor from his personal obligation.

? Engaged by counsel to prepare damage calculation in a minority shareholder (Crosby v

Beam) action.

? Assist counsel in suit re business interruption claim.

? Engaged by counsel to analyze and restructure the purchase of the stock of a steel

distribution business.

? Appointed accountant for debtor-in-possession with sales of $165MM and assets of

$35MM.

? Appointed accountant for debtor-in-possession of a software duplicating company.

? Engaged by counsel to perform financial analysis on defendants in suit by lender.

? Engaged by counsel as expert witness to assist in defense of client from appointment of

insolvency receiver because of dissident shareholder action.

9

CURRICULUM VITAE (continued)

? Assisted proprietary software manufacturer (assisting in refinancing bank loan and

buyout of employee/owner).

? Engaged by insurance underwriting company to serve as arbitrator in multi -million

dollar

shareholder buyout action.

? Assisted owner in wind-down of heating and a/c contractor business.

? Assisted buyer in purchase of travel agency.

? Assisted owner of custom wood products for export in negotiations w/ bank and

prepared cash flow forecasts and projections.

? Assisted owner of manufacturer of ink pigment in wind -down.

? Engaged by counsel to trace non-marital property in attempt to protect it from divorce

action.

? Assisted owners of distributor of wholesale cleaning products in profit enhancement

efforts.

? Appointed bankruptcy accountant for pleasure boat storage facility (marina).

? Represented minority shareholder in dissident shareholder action in valuation of

manufacturer of packaging machinery.

? Assisted owner of bookkeeping and tax practice in sale to publicly traded company.

? Assisted owner of environmental services company during wind -down of business.

? Consulted with owner manufacturer of medical software in profit enhancement efforts.

? Assisted owner of contract fabrication shop in efforts to sell business.

? Consulted with installer of overhead garage doors in profit enhancement efforts.

? Assisted in wind-down of machine tool manufacturer.

? Assisted owner of contract machine shop in efforts to sell business.

? Assisted buyer of electronic distributor business.

10



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