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40 Special Section Semiannual Guide to Expert Witnesses

Los Angeles Lawyer DEPARTMENTS the magazine of the Los Angeles County 10 Barrister’s Tips 68 Closing Argument How to conduct a witness interview The Justice Gap Fund makes justice Bar Association BY CHRISTIANE A. ROUSSELL a reality April 2013 BY DAVID LASH AND JEFFREY BALL Volume 36, No. 2 12 Practice Tips Step s for taking an expert’s deposition 67 CLE Preview BY SCOTT A. MARKS COVER PHOTOGRAPH: TOM KELLER 15 Tax Tips Proving wilfullness in civil FBAR cases BY STEVEN TOSCHER AND LACEY STRACHAN

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4 Los Angeles Lawyer April 2013 CONG RATUL ATIONS

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California • Chicagoland • New York Metro • Atlanta Los Angeles Lawyer April 2013 5 LOS ANGELES LAWYER IS THE OFFICIAL PUBLICATION OF - THE LOS ANGELES COUNTY BAR ASSOCIATION GREG DAVID DERIN MEDIATOR & ARBITRATOR 1055 West 7th Street, Suite 2700, Los Angeles CA 90017-2548 Telephone 213.627.2727 / www.lacba.org HONESTY • FAIRNESS • COMMITMENT • CREATIVITY • EXCELLENCE LACBA OFFICERS AREAS OF EXPERTISE: President RICHARD J. BURDGE JR. • Entertainment and • Contract and Business Torts Intellectual Property President-Elect • Real Property PATRICIA EGAN DAEHNKE • Employment Corporate and Partnership • Senior Vice President LINDA L. CURTIS “Power Mediator” - The Hollywood Reporter, ADR SuperLawyerTM Vice President Faculty - Harvard Negotiation Institute (2004-2012) PAUL R. KIESEL Fellow - Chartered Institute of Arbitrators Treasurer MARGARET P. STEVENS 310.552.1062 I www.derin.com Assistant Vice President 1925 CENTURY PARK EAST, LOS ANGELES, CALIFORNIA 90067 BRIAN S. CURREY Assistant Vice President CHRISTINE C. GOODMAN Immediate Past President ERIC A. WEBBER EMPLOYMENT LAW REFERRALS Executive Director/Secretary SALLY SUCHIL Paying Highest Referral Fees (Per State Bar Rules) Associate Executive Director/Chief Financial Officer BRUCE BERRA Associate Executive Director/General Counsel Honored to receive regular employment referrals from W. CLARK BROWN over 100 of Californiaʼs fi nest attorneys BOARD OF TRUSTEES FAY ARFA P. PATRICK ASHOURI Stephen Danz 877.789.9707 & Associates ROBERTA B. BENNETT ORI S. BLUMENFELD Main offi ce located in Los Angeles and nearby offi ces in Pasadena, Orange County, Inland Empire & San Diego BRIAN K. CONDON DUNCAN W. CRABTREE-IRELAND Stephen Danz, Senior Partner 11661 San Vicente Boulevard, Suite 500, Los Angeles, CA 90049 JEFFERY J. DAAR ANDREW S. DHADWAL DAVID C. EISMAN HOWARD S. FREDMAN RICHARD B. GOETZ DAVID GURNICK JACQUELINE J. HARDING ANGELA S. HASKINS HARUMI HATA LAWRENCE C. HINKLE II EVAN A. JENNESS SAJAN KASHYAP HELEN B. KIM MARK A. KRESSEL MICHAEL K. LINDSEY MANUEL A. MEDRANO JANICE E. MUNOZ JUAN A. RAMOS DAVID K. REINERT DEBORAH C. SAXE DONALD P. SCHWEITZER BRUCE I. SULTAN STEVEN K. YODA AFFILIATED BAR ASSOCIATIONS BEVERLY HILLS BAR ASSOCIATION CENTURY CITY BAR ASSOCIATION CULVER MARINA BAR ASSOCIATION GLENDALE BAR ASSOCIATION IRANIAN AMERICAN LAWYERS ASSOCIATION ITALIAN AMERICAN LAWYERS ASSOCIATION JAPANESE AMERICAN BAR ASSOCIATION JOHN M. LANGSTON BAR ASSOCIATION KOREAN AMERICAN BAR ASSOCIATION OF SOUTHERN CALIFORNIA LESBIAN AND GAY LAWYERS ASSOCIATION OF LOS ANGELES MEXICAN AMERICAN BAR ASSOCIATION PASADENA BAR ASSOCIATION SAN FERNANDO VALLEY BAR ASSOCIATION SAN GABRIEL VALLEY BAR ASSOCIATION SANTA CLARITA VALLEY BAR ASSOCIATION SANTA MONICA BAR ASSOCIATION SOUTH BAY BAR ASSOCIATION SOUTHEAST DISTRICT BAR ASSOCIATION SOUTHERN CALIFORNIA CHINESE LAWYERS ASSOCIATION WHITTIER BAR ASSOCIATION WOMEN LAWYERS ASSOCIATION OF LOS ANGELES

6 Los Angeles Lawyer April 2013

JUDGE LAWRENCE W. CRISPO (RETIRED)

ouse Speaker John Boehner recently stated that a comprehensive tax reform bill should be a top pri- Hority in the upcoming congressional session. We can only hope that reform equals simplification. Since 1980, 56 major pieces of tax legislation have been signed into law.

Since the Tax Reduction and Simplification Act of 1977, however, we have not seen a simplification of the Tax Code, unless the titles of subsequent tax acts have mod- estly neglected to mention how those acts have simplified the Tax Code. Since then, tax practitioners have seen the Internal Revenue Code increase by over 2,500 pages. The frequency of major tax legislation has definitely increased over the years. From 1960 to 1969, there were just five tax acts passed. In the following decade there were just five new pieces of tax legislation as well. However, during the 1980s and again Mediator Arbitrator during the period from 2000 to 2010, there were 22 pieces of major tax legislation enacted. Who is responsible for all these new laws that have added so much complexity to the tax code that even the brightest tax minds find some of the statutes almost Referee incomprehensible? Although Congress plays the major role in any new tax legisla- 213.926.6665 tion, since 1980 two Republican presidents have signed the highest number of new tax bills into law. President Ronald Reagan signed 18 new tax acts and President www.judgecrispo.com George W. Bush signed 17 pieces of new tax legislation during their respective two terms. Democratic President Bill Clinton, on the other hand, signed nine new tax acts during his terms. How do politicians sell this new tax legislation to the American public? Well, it is hard to top the wordsmithing that takes place in Washington, D.C. In the last 20 VIGOROUS years, the titles of new tax legislation have included the words “Tax Relief” 10 times STATE BAR DEFENSE and “Job Creation” or “Job Growth” on seven occasions. Presidents Reagan and Clinton used the terms “Budget Reconciliation” on six pieces of major tax legisla- JAMES R. DIFRANK tion during their administrations, and two tax bills signed by George W. Bush were A PROFESSIONAL LAW CORP. tax increase prevention acts. Given the recent debates to avoid the fiscal cliff and TEL 562.789.7734 sequestration, we have to ask ourselves if any of these past tax acts really reconciled www.BarDefense.net anything, much less the U.S. government’s budget. With all these new tax laws, it is almost impossible to know whether we are pay- E-MAIL [email protected] ing more or less in taxes than prior generations of taxpayers. However, there is no • Disciplinary Defense question that tax rates have changed over the years. Shockingly, the Revenue Act of 1945 reduced the maximum individual income tax rate from 94 to 86.45 percent! • Reinstatements/Admissions Taxpayers started to catch their breath with the Revenue Act of 1964, which reduced • Malpractice Defense top individual income tax rates from 91 to 70 percent, and then by the time we expe- • Bankruptcy rienced an almost complete overhaul of the tax code with the passing of the Tax Reform Act of 1986, the top individual income tax rate had been lowered to 28 percent. Of • Criminal Defense course also in 1986, real estate deductions were substantially curtailed, some deduc- • Representation within the tions were subjected to phaseouts, and other adjustments were made to the Tax Code State of California to maintain the “net” taxes that Americans paid, at levels that may have not been too much different from the prior years of super-high tax rates. FORMER: The bottom line is that as taxpayers we want to pay as little in tax as legally pos- State Bar Sr. Prosecutor sible. Putting that aside, the real problem with our tax system is complexity. That Sr. State Bar Court Counsel is a direct result from the 56 tax acts since 1980, and that is why I am hoping that the 57th piece of tax legislation results in simplification with a capital “S.” I

Home of Sir Winston Dennis L. Perez is a principal in Hochman, Salkin, Rettig, Toscher & Perez, PC. He is the Pictured Above 2012-13 chair of the Los Angeles Lawyer Editorial Board.

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How to Conduct a Witness Interview

AT THE OUTSET OF A CASE, lawyers are much like journalists—try- them that it is their choice, but it would be very helpful if they spoke ing to get to bottom of the who, what, where, when, and why. Our with you. Witnesses also tend to be more willing to talk if you tell goal is to get the facts and then determine how to use them to best them that, if at any time they feel uncomfortable or do not wish to represent our client. A critical element of fact investigation is talking answer your questions, they may end the interview. Then they know to the people involved. they have a way out if they change their mind. If the witness is a party A fruitful witness interview begins with preparation. First, consider or potential party in the lawsuit, ask whether he or she is represented what this person may know that is relevant to your case, which is typ- by a lawyer. This question is particularly important in the course of ically based on such factors as what has been alleged in a pleading, what a class action lawsuit. At times it is easy for a witness to mistakenly your client has said the person likely knows, the person’s relationship believe that an interviewing lawyer is the witness’s own lawyer. For to a party or other witness, and documents you have reviewed. Based example, an employee witness may think that the lawyer for the on what you know, prepare an outline or a list of the topics and questions you would like to cover with the witness. Preparing this cheat sheet in advance and having it with you during Unlike a deposition, the purpose of a witness interview is not to the interview will help keep you focused and ensure that you do not forget key issues. Consider what you want to tell the witness trap or cross-examine the witness. about who you are and why you are inter- viewing him or her. For example, if the wit- ness is aware of the lawsuit, you can usually simply tell the witness employer is also the lawyer for the employer’s employees. It is cru- that you are your client’s lawyer and are speaking with him or her cial to disclose that you are not the witness’s lawyer. to gather information. If the witness is not aware of the lawsuit, you Once the witness is engaged, take notes during the interview. may have reason not to say who you represent or even that there Although you are taking notes, try to maintain solid eye contact so that is a lawsuit. If the witness is not a party or potential party, it may your interview flows like a conversation as much as possible. Naturally, be appropriate to say that the interview is part of an investigation. some people are more talkative than others. Some cannot wait to tell Before you go to the interview, consider who you are interviewing you everything they know. Others are more reserved and may need a and the interview setting. It is important that you begin to gain the wit- bit of prodding. Use of open-ended questions with pointed follow-up ness’s trust from the moment you meet, and you want to be incon- questions to get details is often a productive interview style. When you spicuous. Just because you are a lawyer does not mean that you have follow up, inquire whether what the witness has told you is based on to wear a suit and carry a laptop. What you wear and have with you personal knowledge (something he or she personally said, saw, or during an interview of a machine operator at a manufacturing plant heard) or on what someone else told the witness. Rumor can be valu- will likely be different than when you interview a corporate executive able, but it is important for you to know the source of the information. at a skyscraper office. The suit and laptop may be appropriate for your Also, your witness may begin to discuss issues that appear to be off topic. interview of the corporate executive. However, jeans and a paper Be flexible to let that happen to an extent because the witness may dis- notepad may be better for your interview of the machine operator. close relevant information. Just be sure to ultimately cover all of the At the beginning of the interview, introduce yourself politely to topics you planned as you were preparing for the interview. the witness with a warm smile. Regardless of the allegations against Before you finish, ask the witness if there are others with whom the person or any negative information you may have about the the witness suggests you speak. Also, request that the witness keep witness, treat the witness cordially and with respect. Unlike a depo- your conversation confidential, with the understanding that people sition, the purpose of a witness interview is not to trap or cross-exam- talk anyway, but hopefully your request will limit chatter. After your ine the witness. The witness has information that you want, and you interview, document your impressions of the witness (personality, are much more likely to get it if the witness perceives you as non- demeanor, believability) and your thoughts on how a jury may react judgmental. You may be gathering information that you will use to the witness. against the witness or another person later in the case, but the wit- Witness interviews are an invaluable mechanism for fact-gather- ness should not be able to sense that from you during the interview. ing, testing legal theories, and assessing the strength of potential Despite your friendly demeanor, be aware that the witness may trial witnesses. As such, the more thorough your interviews, the bet- not want to speak with you. Many witnesses ask if they have to speak ter the position you will be in to litigate your case. I with you. Be honest that it is ultimately the witness’s choice whether and to what extent to speak with you. Even if witnesses say that they Christiane A. Roussell is a senior HR business partner at Broadcom and a mem- do not want to talk to you, you may be able to engage them by telling ber of the Barristers Executive Committee.

10 Los Angeles Lawyer April 2013 practice tips BY SCOTT A. MARKS

Steps for Taking an Expert’s Deposition

LITIGATION RELIES UPON expert testimony.1 Winning at trial depends, her incompetent to render an expert opinion. Under Evidence Code in large part, on counsel’s ability to take a successful deposition of Section 801, an expert is permitted to render an opinion only “based the other side’s expert, and that success is measured by 1) getting the on matter (including…special knowledge, skill, experience, training expert to express all the opinions, and each fact that supports those and education)…that reasonably may be relied upon by an expert wit- opinions, that the expert intends to testify to at trial, and 2) devel- ness.…” If a deficiency exists, the attorney can move to exclude the oping facts to later argue that the expert’s bias, lack of credibility, or expert from testifying at trial by an in limine motion or an Evidence knowledge means that the opinions must be rejected. Code Section 402 hearing. Regarding the first goal, “Under the rules of impeachment, a After the curriculum vitae, the attorney should next separately seg- foundational fact underlying an expert’s opinion is treated differently regate and analyze each portion of the expert’s file. Areas for exam- than the opinion itself. As explained by McCormick, ‘We use the word ination typically include 1) key underlying materials, 2) depositions, [opinion] as denoting a belief, inference, or conclusion without sug- 3) correspondence, 4) e-mail, 5) time sheets and billing records, and gesting that it is well or ill founded.…’ For this reason, the law does 6) work-up notes, which typically include a listing of the expert’s opin- not accord to the expert’s opinion the same degree of credence or ions and conclusions. Each category of these documents should be integrity as it does the data underlying the opinion. Like a house built attached as separate exhibits to the deposition. on sand, the expert’s opinion is no better than the facts on which it The expert should identify each specific document. What the is based.”2 Regarding the second goal, showing the jury facts that attorney is looking for is whether the expert was provided with all demonstrate the expert’s bias for the retaining party or the expert’s the key and relevant information by the adverse party. What is mate- lack of credibility is the most effective way to persuade the jury to dis- rial depends upon the nature of the action. If key information is there, regard the expert’s testimony. the attorney should have the expert acknowledge that fact on the The first step toward a successful deposition is to properly notice record. If key information is not there, the attorney should not the expert’s deposition and demand the production of his or her emphasize the absence during the deposition. In order not to alert the entire file. (A suggested document demand list appears in the sidebar.) expert and opposing counsel, the attorney should not mention omis- One court has held that an expert is required to provide a numeri- sions until cross-examination at trial. cal estimate for the past three years regarding the number of times As explained in Kennemur, “[T]he rationale for permitting that he or she has been retained by a plaintiff or defendant and the impeachment by contradiction is that by showing the falsity of a fact amount of income generated from such activity, broken down into asserted by the expert, his entire testimony is brought into ques- plaintiff and defense work.3 Therefore, a deposition notice requiring tion.…[W]here the facts underlying the expert’s opinion are proved the production of documents substantiating such testimony for a three- to be false or nonexistent, not only is the expert’s opinion destroyed year period is reasonable and discoverable. but the falsity permeates his entire testimony; it tends to prove his The second step is to obtain copies of deposition testimony given untruthfulness as a witness.”5 by the expert in other cases. The most compelling type of impeach- For example, in Moody v. Peirano, the plaintiff sued for breach ment is one in which an expert gives a completely different answer of warranty in the sale of seed. The defendant testified that he sold to the same question in a different deposition. It happens much more the same seed to two other individuals, Main and Myall, on the same than one may think. This evidence is discoverable.4 One way to conditions, without warranty. Main, however, testified that he bought obtain an expert’s deposition testimony is by contacting professional seed from the same lot with a warranty. This was held to be proper organizations (such as the Consumer Attorneys Association of Los contradiction on a relevant factual matter. Main’s testimony tended Angeles, the Consumer Attorneys of California, or the Association to show that the defendant had lied or his memory was faulty.6 of Southern California Defense Counsel) for their expert witness Although this case involves the testimony of a party, its holding is information. Other organizations (such as Depo-Connect and equally illustrative for experts. Trialsmith) have copies of depositions given by experts all over the Next, have the expert read into the record the names of all peo- country. Typically, a litigator must be a member of those organiza- ple who were deposed. If a deposition was taken but not provided tions in order to gain access to the depositions. to the expert, the attorney should have the expert add that fact to the record. This does not mean, however, that the attorney should draw The Curriculum Vitae and File attention to the failure of opposing counsel to provide a deposition The expert’s curriculum vitae is also worthy of close examination. After to the expert. If the deponent is a key witness, the attorney should making sure to attach it as exhibit one at the deposition, the attor- wait until trial to draw attention to the omission. ney should inquire whether the curriculum vitae is up-to-date. If not, the attorney should inquire what additional information would As this article was being prepared for press, Scott A. Marks passed away. He be necessary to make the curriculum vitae current. Next is a check was a member of the law firm of Engstrom, Lipscomb & Lack in Los Angeles, for deficiencies in the expert’s background that would make him or where he practiced insurance, tort, and business litigation.

12 Los Angeles Lawyer April 2013 The attorney should read through the court permitted the adverse party to cross- Given the scope of Section 722, it would expert’s correspondence to identify any themes examine the expert on that subject. The expert appear that at time of trial, evidence that an relating to bias or credibility. For example, did admitted he did not know that fact. In affirm- insurance company is the source of an expert’s the opposing lawyer instruct the expert to ing the trial court’s ruling, the appellate court compensation is properly admissible. Under focus only on certain facts, issues, or themes held, “whether the lots were valuable for Evidence Code Section 351, all relevant evi- in the case—to the exclusion of other facts, development might be affected by the fact that dence is admissible. Evidence Code Section issues, or themes? they were being foreclosed, and hence the 1155, which precludes giving evidence that a Next, the attorney should review the question was relevant. Whether the witness defendant had liability insurance as a means expert’s time sheets and billing records. How knew of such a large transaction would be of proving negligence or other wrongdoing, much does the expert charge per hour? Did the proper impeachment.”9 would not apply to bar presentation of this expert recommend to the lawyer that addi- evidence at trial if the evidence is being used Credibility and Bias tional work be done, but the lawyer indicated for a different purpose. For example, it may this additional work should not be completed? Evidence Code Section 722(b) provides, “The be introduced to prove bias based by the fact If so, why? How many hours did the expert compensation and expenses paid or to be paid that a large portion of the expert’s annual spend on the case? Have the expert’s bills been to an expert witness by the party calling him income is derived from repeated retention paid by opposing counsel? If not, is the pay- is a proper subject of inquiry by any adverse by an insurance company. ment of the outstanding bills contingent upon party as relevant to the credibility of the In addition to inquiring into the expert’s file testifying favorably for the adverse party? witness and the weight of his testimony.” The and communications, the attorney should percentage of an expert’s practice devoted to inquire into how many times the expert has Communications litigation matters is discoverable.10 As noted previously been retained by the same lawyer, Once a party designates an expert under in the Law Revision Commission Comments his or her firm, and the insurance company that Code of Civil Procedure Section 2034, the regarding Section 722(b), “The tendency of pays the expert’s bills. How many times has this attorney-client privilege is waived, and the some experts to become advocates for the expert previously been retained by the adverse adverse party may inquire into communica- party employing them has been recognized.… party? How many times has this expert ren- tions between the lawyer and the expert.7 The jury can better appraise the extent to dered an opinion that was adverse to the Inquire when the expert was first contacted which bias may have influenced an expert’s adverse party in prior cases? Also, the exam- regarding this case, who made the contact, opinion if it is informed of the amount of ining attorney should inquire into the names and what was discussed. What was the scope his fee—and, hence, the extent of his possible of other lawyers who have previously deposed of the assignment given to the expert at the feeling of obligation to the party calling or cross-examined the expert. The attorney moment of his or her initial retention in the him.…” should contact those other lawyers to read matter? Did the scope of that assignment An expert is required to provide the fol- the expert’s deposition taken then. Reviewing change? If the scope of the assignment lowing information for the preceding three the expert’s Web site and investigating him or changed, what were the reasons for this years: 1) a numerical estimate of defense and her on social media may also yield valuable change? Was the expert instructed by the plaintiff work, depositions, and court testi- information for cross-examination. retaining lawyer to focus on only certain mony, and 2) a numerical estimate of the Work Completion matters, to the exclusion of others? amount of income generated from litigation, For example, in Laguna Salada Union broken into plaintiff and defense work.11 If the After examining the expert’s files and com- School District v. Pacific Development Com- expert takes the position that it would be too munications, the next step is to examine the pany, a condemnation proceeding, the retain- burdensome to obtain this information, “[T]his expert’s work on the case. Has the expert ing lawyer did not advise the expert that one information can…be gathered by [the expert’s] completed all work on the case? If not, the of the condemnees had lost 800 lots due to voluntary use of a third party, [and that] third attorney should inform opposing counsel foreclosure in the area adjacent to the lots at party may compile the information [with] the that under the expert witness deposition issue.8 Over objection by counsel, the trial costs…borne [by the adverse party].”12 statute, the expert is obligated to provide the attorney with all the expert’s opinions and A DOCUMENT DEMAND CHECKLIST conclusions during the deposition.13 Depending upon the circumstances, if the A suggested document production would include: 1) all documents the expert reviewed, 2) all written communica- work is not complete at the time of the depo- tions by and from the deponent to anyone concerning the case, 3) all documents prepared by the expert or at the sition, it may be best to finish the deposition expert’s request, 4) all time sheets, records, billings, and other writings that reflect the amount of time the depo- to the extent possible and arrange for a sec- nent spent on the matter, 5) all bills, invoices, and other writings that reflect the amount the deponent billed, or ond session. On the other hand, if the cir- will bill in the future, to opposing counsel or another party, 6) the entire file maintained by deponent, 7) a copy of cumstances do not warrant that accommo- his or her current curriculum vitae, 8) all materials, books, reference materials, treatises, publications, or any other dation, consider seeking judicial relief in the type of documents that embrace, embody, or reflect the expert’s opinions and conclusions, 9) all documents form of an in limine motion to preclude the regarding all cases in which the expert has testified as an expert in trial or at arbitration within the last three years expert from testifying in court about any- (including the full case name, the case number, the specific jurisdiction in which the case was or is pending, and thing that the expert was not ready to testify the party or parties on whose behalf the expert testified, 10) all documents regarding cases in which the expert has to at the deposition. been consulted or retained by any attorney employed by the firm that retained the expert in pending matter in the A follow-up question is whether the expert last three years (including the full case name, the case number, the specific jurisdiction in which the case was or is would have liked to do certain work on the pending, and the party that retained the expert’s services, 11) all documents regarding cases in which the expert case but did not. If the answer is yes, the has been retained as an expert on behalf of the party for whose benefit the expert was retained, 12) all total gross attorney should carefully inquire into the billings earned by the deponent in consultation or retention by any attorney employed by the firm which retained reasons why the work was not done. They the expert in pending matter in the last three years, 13) all total gross billings earned by the deponent in consulta- will be highly instructive, and the question- tion or retention by the adverse party in the last three years, and 14) all total gross billings earned by the deponent ing attorney will be able to use that infor- from consultation and expert work in litigated cases in each of the past three years.—S.A.M. mation to the client’s benefit during cross-

Los Angeles Lawyer April 2013 13 examination at trial. If the expert states he or object and cite the California Supreme Court TRUST DEED FORECLOSURES she wanted to complete a test or examination decision in Bonds v. Roy.15 Having the and that the results of that work could fur- expert’s deposition, with the attached desig- “Industry Specialists For Over 25 years” ther confirm the validity of an opinion, the nation, should make it easy for the judge to t Witkin & Eisinger we specialize in the Non-Judicial AForeclosure of obligations secured by real property failure to complete that task calls into ques- rule against the unexpected testimony. or real and personal property (mixed collateral). When tion the validity of that opinion. After the deposition has been completed, your clients needs a foreclosure done professionally and the attorney should provide a transcript to the The Key Questions at the lowest possible cost, please call us at: attorney’s own expert for analysis. After the 1-800-950-6522 Next comes the most important part of the expert has read through the deposition, he or We have always offered free advice to all attorneys. deposition. The attorney should have the she should be able to assist the attorney with expert express his or her opinions and con- understanding the weaknesses of the oppos- WITKIN clusions for the case and their basis. After ing expert’s opinions and conclusions. &EISINGER, LLC the expert has identified his or her opinions Additionally, the attorney’s own expert can RICHARD G. WITKIN, ESQ. ! CAROLE EISINGER and conclusions, the questioning attorney assist in drafting the appropriate hypothetical should always be sure to ask, “Are there any questions to be asked of the opposing expert other opinions or conclusions that you have at time of trial. reached in this matter that you intend to tes- The Kennemur Motion tify to at time of trial?” This question should BUSINESS be asked each time the expert identifies new The attorney should next prepare, file, and OPPORTUNITY opinions and conclusions. Eventually, the serve a motion in limine precluding the oppos- expert will say that he or she has no other ing expert from testifying to any opinions opinions and conclusions. and conclusions not expressed in the deposi- Want to purchase The most important answer is yes in tion. This type of motion is called a Kennemur minerals and other response to the question, “Have you now motion.16 The court should be provided with oil/gas interests? told me all of the opinions you expect to tes- the deposition excerpts that state the expert’s tify to at time of trial?” That answer commits opinions. “Motions in limine, to the extent Send details to: the expert to his or her testimony and provides that they rely upon a factual foundation, are the evidentiary basis for an in limine motion no different than any other pretrial motion and P.O. Box 13557 Denver, CO 80201 to limit the expert’s testimony at trial to the must be accompanied by appropriate sup- opinions given at deposition.14 During the porting documents. Absent an appropriate deposition, the questioning attorney should factual showing to support the motion, the write down each one of the expert’s opinions court should not entertain the motion.”17 and conclusions. After that, the attorney The goal is to gather information and should ask about the factual basis for each lock the expert into the opinions and con- opinion and conclusion. The attorney should clusions he or she intends to testify to at time ERISA not forget the follow-up question, “Are there of trial, including the bases for those opinions LAWYERS any other bases for this particular opinion or and conclusions. There is no reason to cross- conclusion that you have not yet told me?” examine the expert on any issue such as a fail- LONG TERM DISABILITY, LONG The examining attorney should determine ure to review and consider relevant infor- TERM CARE, HEALTH, what documents, deposition testimony, and mation, documents, or deposition testimony. EATING DISORDER, AND LIFE other information supports each opinion or Doing so may educate the opposition. I INSURANCE CLAIMS conclusion. The attorney should compare these items to any deposition testimony, infor- 1 Stony Brook I Homeowners Ass’n v. Superior Court, ERISA & BAD FAITH mation, and documents in the record that do 84 Cal. App. 4th 691, 701 (2000). not support or are contrary to that opinion or 2 Kennemur v. State of Cal., 133 Cal. App. 3rd 907, 923 MATTERS (1982) (citing MCCORMICK, EVIDENCE, §11 at 22 (2d conclusion. For each possible discrepancy, ed. 1972)).  California state and federal courts the attorney should ask the expert why he or 3 Stony Brook I, 84 Cal. App. 4th at 698-99. she chose not to consider that item. 4  More than 20 years experience Id.; Allen v. Superior Court, 151 Cal. App. 3rd 447, Before concluding the deposition, the 453 (1984).  Settlements, trials and appeals 5 attorney should carefully review the oppos- Kennenmur, 133 Cal. App. 3rd at 923-24 (emphasis ing party’s declaration. Code of Civil Pro- in text). Referral fees as allowed by 6 Moody v. Peirano, 4 Cal. App. 411, 419 (1906). State Bar of California cedure Section 2034.260(c)(2) requires that 7 National Steel Prods. v. Superior Court, 164 Cal. App. the declaration include “a brief narrative 3rd 476, 484 (1985); People v. Milner, 45 Cal. 3rd 227, statement of the general substance of the tes- 241 (1988). Kantor & Kantor LLP timony that the expert is expected to give.” 8 Laguna Salada Union Sch. Dist. v. Pacific Dev. Co., 818.886.2525 TOLL FREE The attorney should read this part of the 119 Cal. App. 2nd 470 (1955). 9 Id. at 475. 877.783.8686 declaration to the expert and inquire whether 10 Allen, 151 Cal. App. 3rd at 453. www.kantorlaw.net it is accurate and whether there are any other 11 Stony Brook I, 84 Cal. App. 4th at 698-99. subject matters the expert intends to testify to 12 Id. at 700. at trial. Opposing counsel’s designation should 13 CODE CIV. PROC. §2034.260(c). 14 be added as an exhibit to the deposition. Kennemur, 133 Cal. App. 3rd at 919-20. Dedicated to Helping People 15 Bonds v. Roy, 20 Cal. 4th 140, 148-49 (1999). If at trial the expert attempts to testify to Receive the Insurance Benefits to 16 Kennemur, 133 Cal. App. 3rd at 923. Which They Are Entitled. a subject matter not identified in the decla- 17 Kelly v. New West Fed. Savs., 49 Cal. App. 4th ration, the attorney should be prepared to 659, 671 n.3 (1996).

14 Los Angeles Lawyer April 2013 tax tips BY STEVEN TOSCHER AND LACEY STRACHAN

Proving Wilfullness in Civil FBAR Cases

SINCE 2003, THE IRS HAS had the authority to enforce compliance with the foreign bank account reporting requirements of the Bank Secrecy Act.1 Only recently, however, have practitioners been getting guidance from the courts regarding the fundamental issue of what the government must prove to establish willfulness and sustain the penalty for the willful failure to file what is commonly known as the FBAR form. Officially designated Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, the FBAR is filed with the Department of the Treasury and discloses that the filer has a financial interest in, or signatory authority over, one or more financial accounts in a for- eign country with an aggregate value exceeding $10,000 at any time during the taxable year.2 The few reported cases dealing with the failure to file the FBAR have been criminal cases. There has been lit- tle if any litigation regarding the imposition of civil FBAR penalties. That has now changed with international tax enforcement matters becoming a priority for both the IRS and the Department of Justice, Tax Division. The Fourth Circuit’s recent unpublished decision in United States v. Williams and the recent district court decision from the Tenth Circuit in United States v. McBride raise a number of important questions in analyzing a taxpayer’s exposure to the civil penalty for willfully failing to file an FBAR.3 This is important, given what some say is a draconian civil penalty for the willful failure to file the FBAR form. Williams is unpublished, and McBride is a dis- trict court decision, so neither case is binding, but they offer guidance on what proves willfulness. The Civil FBAR Penalty The obligation to file an FBAR is part of the Bank Secrecy Act and The Fourth Circuit’s decision in Williams and the district court’s is set forth in 31 USC Section 5314, which requires “a person in, and in McBride analyze some important questions concerning the gov- doing business in, the United States, to keep records, file reports, or ernment’s obligation to prove willfulness in a civil FBAR case. These keep records and file reports, when the resident, citizen, or person issues include 1) the government’s ability to establish willfulness by makes a transaction or maintains a relation for any person with a for- proving recklessness, 2) the government’s ability to prove willfulness eign financial agency.”4 The civil penalty for failure to file the FBAR by demonstrating willful blindness, and 3) the government’s burden has been in the law since 1986.5 of proof in a civil FBAR case. In 2004, Congress increased the maximum penalty for the will- Prior to the Fourth Circuit’s decision in Williams and the district ful failure to file the form from $100,000 to up to 50 percent of the court decision in McBride, the general consensus was that the gov- balance in the account at the time of the violation, which is the due ernment would encounter substantial difficulties in being able to date of the FBAR.6 The position of the IRS is that this penalty applies demonstrate that the failure to file the FBAR form was willful. In a to each unreported account, not to each unfiled FBAR, for each year Chief Counsel Office Memorandum (CCA) released in 2006, the IRS for which there was no FBAR filed.7 Although agents are expected concluded the willful standard in the civil context has the same to exercise discretion in imposing FBAR penalties, this creates the meaning and interpretation as the willful standard under the crimi- potential for an FBAR penalty that is many times the value of the for- nal penalty statute.10 eign account.8 In 2010, the District Court for the Eastern District of Virginia held This maximum penalty only applies if the taxpayer’s failure to file in Williams that the government failed to meet its burden of estab- an FBAR was willful—Congress has enacted a penalty of up to lishing that the defendant had willfully failed to disclose his assets in $10,000 per violation for cases in which the taxpayer was nonwill- ful.9 As a result, a critical inquiry in a civil FBAR case brought by the Steven Toscher is a principal, and Lacey Strachan is an associate, at Hochman government is whether the failure to comply with the FBAR require- Salkin Rettig Toscher and Perez, were they specialize in civil and criminal tax

RICHARD EWING ments was willful. controversy and litigation.

Los Angeles Lawyer April 2013 15 a foreign account.11 However, this decision Form 1040 filed for tax year 2000, and Schedule B of his Forms 1040 were marked was overturned by the Fourth Circuit in an Williams did not file an FBAR for the year no.32 McBride never informed the accountant unpublished opinion, finding that the lower 2000 by the deadline.21 who prepared his 2000 tax return about the court clearly erred in concluding that Williams Williams used the fact that the government foreign accounts, because he “thought that had not willfully failed to file an FBAR.12 was already aware of the accounts at that time was the purpose of Merrill Scott because…if The Fourth Circuit was convinced that, “at to convince the district court that he did not you disclose the accounts on the form, then a minimum, Williams’s undisputed actions intend to conceal the accounts from the IRS you pay tax on them, so it went against what establish reckless conduct, which satisfies the in 2000.22 He testified at trial that he was not [he] set up Merrill Scott for in the first proof requirement under Section 5314.”13 aware of the FBAR form and that he focused place.”33 The Fourth Circuit’s decision in Williams on only the numerical calculations on his McBride proceeded to lie to the govern- was followed by the District Court for the return.23 Finding Williams to be credible, the ment during the IRS investigation stemming District of Utah in McBride. The court in district court entered judgment in his favor.24 from his participation in Merrill Scott pro- McBride found that McBride had an FBAR On appeal, because Williams had admit- grams. He even denied during an IRS inter- reporting requirement and willfully failed to ted in his plea allocution that he knew he had view that he had utilized the offshore com- comply with it.14 Similar to Williams, the to report the accounts to the government ponents set up by Merrill Scott and denied court in McBride concluded that McBride and chose not to, and because he had signed knowledge of any wire transfer from the off- was at least reckless or willfully blind of his his return containing Schedule B under shore accounts.34 The IRS assessed a civil FBAR reporting obligations.15 penalty of perjury, the Fourth Circuit held that FBAR penalty for 2000 and 2001 relating to When one reads the facts of Williams and the district court clearly erred in finding that four offshore financial accounts held on behalf McBride, it becomes clear that the evidence the government had not met its burden of of McBride.35 Finding that McBride’s fail- of willful tax misconduct was overwhelming. proving that his failure to file an FBAR was ure to file an FBAR was willful, the district The court’s discussion of a lesser standard of willful.25 Circuit Judge G. Steven Agee dis- court entered a judgment against him.36 proof, such as recklessness or willful blind- sented from the opinion and stated that he The Willfulness Standard ness, was not necessary for these decisions and would have affirmed the lower court’s deci- could be properly construed as dictum. sion, noting that there was no mention of the In the criminal context, the definition of will- Nevertheless, the court’s discussion of these Section 5314 reporting requirements or the fulness that has developed is a voluntary, issues is important. The decisions reflect a typ- FBAR in Williams’s allocution, and the dis- intentional violation of a known legal duty. ical government litigation strategy, which is trict court judge had found Williams’s testi- United States v. Sturman upheld the defen- to establish principles of law with egregious mony to be credible.26 dant’s criminal conviction on a count of will- factual patterns and then attempt to apply the In McBride, the taxpayer set up a complex fully failing to maintain records and file favorable law to less egregious situations. financial scheme with the help of a financial reports as required under Section 5314.37 management firm, through which approxi- The court defined the willfulness standard Facts of Williams and McBride mately $2.7 million in profits of a company as a “voluntary, intentional violation of a It is important in analyzing these issues to he co-owned were funneled through the com- known legal duty,” citing the tax case Cheek understand the facts of the Williams and pany’s Taiwanese manufacturer to nominee v. United States,38 and explained that “[w]ill- McBride cases so the court’s decisions and offshore companies and financial accounts.27 fulness may be proven through inference statements regarding the principles of law The district court found that the offshore from conduct meant to conceal or mislead can be placed into an appropriate context. In companies and financial accounts were estab- sources of income or other financial infor- Williams, the government brought the FBAR lished for the benefit of and were controlled mation.”39 case after Williams had already pleaded guilty by McBride.28 The taxpayer then funneled the This definition is consistent with the IRS to conspiracy and tax evasion related to two funds back to himself through a sham line of definition of willfulness in both the civil and Swiss bank accounts that he held in the name credit from the entities and benefited from the criminal contexts. The Internal Revenue of a British corporation holding more than $7 funds by directing that they be used for per- Manual states that, for application of the million.16 In his allocution, Williams admit- sonal uses.29 Merrill Scott, the financial man- civil FBAR willfulness penalty, “the test for ted he chose to not report the income from agement firm retained by McBride, held itself willfulness is whether there was a voluntary, the foreign accounts on his returns for the pur- out as a financial management firm that intentional violation of a known legal duty.”40 pose of evading taxes.17 He further stated employed strategies that would allow its The manual further explains that willfulness that he knew that he had the obligation to clients to avoid or defer the recognition of is shown by the person’s knowledge of the report the Swiss accounts to the IRS or the income for tax purposes and protect client reporting requirements and the person’s con- Department of the Treasury and chose not to assets from creditors.30 scious choice not to comply with the require- in order to assist in hiding his income from McBride stated under penalty of perjury ments.41 The only thing that a person need the IRS.18 that he read a pamphlet that Merrill Scott pro- know is that he or she has an FBAR report- The IRS subsequently assessed an FBAR vided to him that included the following: ing requirement.42 If a person has that knowl- penalty against Williams for the year 2000 As a U.S. taxpayer, the law requires edge, the only intent needed to constitute a and brought a civil action to collect the you to report your financial interest in, willful violation of the requirement is a con- penalty.19 In early 2001, after the govern- or signature authority over, any foreign scious choice not to file the FBAR.43 ment had already become aware of Williams’s bank account, securities account, or Williams and McBride conclude that the accounts and had them frozen, Williams other financial account.…Intentional willfulness standard can include willful blind- nonetheless marked a box answering no on failure to comply with the foreign ness to the FBAR requirement. This position a tax organizer that he completed for his account reporting rule is a crime and is consistent with the IRS definition of will- accountant in response to the question regard- the IRS has means to discover such fulness for purposes of the civil FBAR penalty. ing whether he had an interest in a foreign unreported assets.31 The Internal Revenue Manual explains that account.20 The same box was also checked in However, McBride failed to file an FBAR “willfulness may be attributed to a person response to question 7a on Schedule B of his reporting the account and question 7a on who has made a conscious effort to avoid

16 Los Angeles Lawyer April 2013 learning about the FBAR reporting and 5321(a)(5) (the civil penalty for violating sec- penalty cases, which is established by case law recordkeeping requirements.”44 tion 5314) and Section 5322(a) (the criminal to be clear and convincing evidence even The willful blindness charge in criminal penalty for violating section 5314), “will- though the civil tax fraud penalty involves cases originates from United States v. Jewell, ful” should have the same meaning under only money. The rationale for the higher bur- a controlled substance case that held that both sections based on the statutory con- den of proof in civil penalty cases involving “deliberate ignorance and positive knowl- struction rule that “the same word used in a question of intent is well explained by the edge are equally culpable.”45 In United States related sections should be consistently con- IRS in its CCA. The IRS reasons that the v. Stadtmauer,46 the court concluded that the strued.”55 higher burden of proof is appropriate in such general rule that willful blindness may satisfy The Supreme Court has stated that the def- cases because “just as it is difficult to show a knowledge requirement applies in criminal inition of “willful” depends on the context in intent, it is also difficult to show a lack of tax prosecutions.47 which it appears. Congress has chosen to intent.”60 The clear and convincing evidence Willful blindness is a high bar to meet. To impose the same intent requirement for the standard “offers some protection for an indi- constitute willful blindness, the taxpayer civil FBAR penalty as for the criminal FBAR vidual who may be wrongly accused of must intentionally avoid or deliberately evade penalty. The context here makes clear that fraud.”61 For the same reason, it is important learning of his or her tax obligations. It is a “willful” means a voluntary intentional vio- for this higher burden of proof to be applied state of mind of “much greater culpability lation of a known legal duty and not any in civil FBAR cases, especially given the dra- than simple negligence or recklessness, and lesser standard. conian nature of the civil FBAR penalty. more akin to knowledge.”48 The Burden of Proof Signing the Return Recklessness In most tax cases, the assessment of the IRS A critical question raised by the willfulness Departing from the IRS’s definition of will- of additional taxes is presumed to be correct, standard is what constitutes knowledge of the fulness, Williams and McBride hold that the and the burden is placed upon the taxpayer FBAR reporting requirements. In Williams, definition of willful in the civil context is to demonstrate that the IRS is incorrect. the court applied the rule that a taxpayer’s sig- different from the definition of willful in the However, penalties—especially penalties nature on a return is “prima facie evidence criminal context. Both cases conclude that involving willfulness—occupy a different cat- that the signer knows the contents of the the willfulness standard in a civil case may be egory, and the burden has fallen on the IRS return,”62 in order to establish that the tax- satisfied by recklessness.49 Despite making to prove that the taxpayer is subject to penal- payer had constructive knowledge of the findings supporting that the taxpayers had ties for willfulness. FBAR requirements because Schedule B of a knowledge of the Section 5314 reporting The IRS took the position in its CCA of Form 1040 contains a question asking requirements or were willfully blind of their January 20, 2006, that it expects that “a whether the taxpayer has a financial interest reporting requirements, both courts con- court will find the burden in civil FBAR cases in a foreign account and directs the taxpayer cluded that the taxpayers were willful on the to be that of providing ‘clear and convincing to see the instructions for the FBAR filing basis that their conduct was at a minimum evidence,’ rather than merely a ‘preponder- requirements. The court in Williams rea- reckless.50 ance of the evidence.’” In reaching this con- soned that because Williams signed a Form The court in Williams relied on Safeco clusion, the IRS compared the burden of 1040 with a Schedule B under penalty of Insurance Company of America v. Burr in proof for the civil FBAR penalty with the perjury but never consulted a Form TD F determining that the willfulness requirement burden of proof for the civil fraud penalty 90-22.1, his conduct constituted willful blind- in the FBAR statute may be satisfied by reck- under Code Section 6663, because both penal- ness to the FBAR requirement. less conduct. In defining the standard for ties require the government to prove a tax- The court in Williams cited United States willfulness, the Williams court stated, payer’s intent. Courts have established that v. Mohney in support of this conclusion. In “Importantly, in cases ‘where willfulness is a civil tax fraud must be proven by clear and Mohney, the court in fact held that while the statutory condition of civil liability, [courts] convincing evidence.56 signature is prima facie evidence that the have generally taken it to cover not only The recent Williams and McBride deci- signer knows the contents of the return, a tax- knowing violations of a standard, but reck- sions have impressed a less onerous burden payer’s signature on a return “does not in itself less ones as well.’”51 on the government and require the govern- prove his knowledge of the contents”—only The Supreme Court in Safeco Insurance ment to prove willfulness for civil purposes that knowledge may be inferred from the interpreted willfulness in the context of the by only a preponderance of evidence.57 The signature along with the surrounding facts Fair Credit Reporting Act and noted that court in McBride held that preponderance of and circumstances.63 Consistent with this “‘willfully’ is a word of many meanings whose the evidence is the correct standard of proof rule, the IRS’ position, as set forth in the construction is often dependent on the con- because “particularly important individual Internal Revenue Manual, is that “[t]he mere text in which it appears.”52 In defining will- interests or rights” are not at stake in civil fact that a person checked the wrong box, or fulness to include recklessness in the FBAR FBAR penalty cases, given that the penalties no box, on a Schedule B is not sufficient, by context, the courts’ decisions are inconsistent at issue only involve money.58 The court itself, to establish that the FBAR violation was with long-established precedent defining will- explained that in such cases, the preponder- attributable to willful blindness.”64 Most fulness in tax and Bank Secrecy Act cases,53 ance of the evidence standard applies unless taxpayers do not read their return carefully, and with the IRS position as expressed in a statute states otherwise. However, although especially language on a schedule that does the CCA and the Internal Revenue Manual. the civil FBAR penalty is only a monetary not relate to any numbers on their return. The CCA released by the IRS concluded, penalty, McBride fails to consider that the Contrary to the IRS’s position, and incon- based on rules of statutory construction, that FBAR penalty can be disproportionate com- sistent with established case law on defining “willful” has the same meaning in the civil pared to the conduct—the potential severity willfulness in the tax and FBAR contexts, context as it has in the criminal context—a of the penalty should exact a higher stan- the district court in McBride took the posi- voluntary intentional violation of a known dard of proof.59 tion that in civil FBAR penalty cases, signing legal duty.54 The IRS concluded that because The court in McBride ignores the burden a return with a Schedule B is enough to con- the same word—“willful”—is used in Section of proof in the analogous civil tax fraud stitute knowledge of the FBAR reporting

Los Angeles Lawyer April 2013 17 requirements, even absent surrounding facts Center for Civic Mediation and circumstances and regardless of whether the taxpayer actually read the return.65 McBride distinguished Mohney on the basis th that Mohney applies only to the contents of 20 Annual— April Awards 18, 2013 — Dinner a return, not to the instructions contained within the return.66 The court in McBride Join us as we honor the late Ambassador J. Christopher Stevens and the Honorable Alex Kozinski, Chief Judge of the United States Court of Appeals for the Ninth Circuit, concluded that it is only in criminal cases in for their outstanding leadership and example as related to Alternative Dispute Resolution. which ignorance of the law is a defense to willfulness—in the civil context, the court The L.A. Hotel Downtown (formerly the Los Angeles Marriott Downtown) 333 S. Figueroa Street, Los Angeles, CA 90071 stated that the well-established legal princi- ple that citizens are charged with knowledge Registration Opens at 6:00 PM | Dinner and Program: 7:00 PM 67 Individual tickets, tables, and sponsorships available. of the law applies. However, the civil FBAR penalty is a spe- For pricing and to register, please call 213-896-6537 • Registration Code: 011944 cific intent penalty. The judge’s conclusion in McBride essentially renders meaningless the willfulness element of the civil FBAR penalty. If all taxpayers are charged with knowledge of the FBAR reporting requirements for pur- A successful legal career begins poses of the penalty under Section 5321(a)(5), all that the government would need to prove with membership in the Los Angeles to impose the willful penalty is that the tax- payer’s failure to file an FBAR was voluntary. County Bar Association This view is clearly contrary to the intent of Congress in enacting the civil FBAR penalty and requiring specific intent. The Williams and McBride decisions do not substantially alter the analysis of the types of cases in which the willful penalty will apply, but the dicta in the cases, which sug- gest that a recklessness standard may apply California attorneys trust us for the latest news, best practices, and impose a lesser burden of proof on the networking, and practice area discounts. government, will no doubt fuel the govern- ment to be more aggressive in selection of the We are proud to provide quality publications and digital media that our cases that it proceeds with on a willfulness members rely on to build their practices. penalty. That, unfortunately, is the way of the common law, and ultimately the courts will Our practice area sections engage our members with valuable continuing find the right balance based upon the facts of legal education, networking events, newsletters, social media, law the individual cases. However, for now, prac- student and Barristers outreach, and online practice-related discussion titioners should anticipate a more aggressive forums. government stance on the imposition of the willful FBAR penalty. I • Daily EBriefs (Case • Judicial Council • Immigration Legal Summaries) Forms Assistance Project 1 A REPORT TO CONGRESS IN ACCORDANCE WITH §361(B) • Continuing Legal • Lawyer Referral • AIDS Legal OF THE UNITING AND STRENGTHENING AMERICA BY Education Service Services Project PROVIDING APPROPRIATE TOOLS REQUIRED TO INTERCEPT AND OBSTRUCT TERRORISM ACT OF 2001 (USA PATRIOT • Los Angeles Lawyer • Center for Civic • Veterans Pro Bono ACT), Exhibit C, Secretary of the Treasury (Apr. 24, Magazine Mediation Project 2003). 2 The 2012 Form TD F 90-22.1 and instructions are • Searchable Civil • Domestic Violence and so much available at http://www.irs.gov/pub/irs-pdf/f90221.pdf. Register Project more! 3 United States v. Williams, 2012 U.S. App. LEXIS 15017 (4th Cir. 2012); United States v. McBride, 2012 U.S. Dist. LEXIS 161206 (D. Utah 2012). 4 31 U.S.C. §5314(a). 5 Pub. L. No. 99–570, tit. 1, §§1356(c)(1), 1357(a)–(f), Join or renew today! (h) (Oct. 27, 1986). 6 31 U.S.C. §5321(a)(5)(C); INTERNAL REVENUE MANUAL 4.26.16.4.5 (July 1, 2008) [hereinafter I.R.M.]. 7 I.R.M. 4.26.16.4.7 (July 1, 2008). www.lacba.org / 213.896.6560 8 See FAQ #8, Offshore Voluntary Disclosure Program Frequently Asked Questions and Answers, available at http://www.irs.gov/Individuals/International-Taxpayers- /Offshore-Voluntary-Disclosure-Program-Frequently- Asked-Questions-and-Answers (showing how a $3,825,000 FBAR penalty could apply to a bank account opened with $1,000,000 in 2003). See also Steven Toscher & Barbara Lubin, When Penalties Are

18 Los Angeles Lawyer April 2013 Excessive—The Excessive Fines Clause as a Limitation 37 United States v. Sturman, 951 F. 2d 1466 (6th Cir. (1994). to the Imposition of the Willful FBAR Penalty, J. OF 1991). 54 C.C.A. 2006-03-026 at 2 (Jan. 20, 2006). TAX PRACTICE & PROCEDURE (Dec. 2009-Jan. 2010). 38 Cheek v. United States, 498 U.S. 192 (1991). 55 Id. 9 31 U.S.C. §5321(a)(5)(B)(i). 39 Sturman, 951 F. 2d at 1476 (citing Spies v. United 56 Bradford v. Commissioner, 796 F. 2d 303, 307 (9th 10 C.C.A. 2006-03-026 (Jan. 20, 2006). States, 317 U.S. 492 (1943)). Cir. 1986); Stone v. Commissioner, 56 T.C. 213, 220 11 United States v. Williams, 2010 U.S. Dist. LEXIS 40 I.R.M. 4.26.16.4.5.3 at ¶1 (July 1, 2008). See also (1971). In criminal cases, the standard of proof is 90794 (E.D. Va. 2010). C.C.A. 2006-03-026 (Jan. 20, 2006). beyond a reasonable doubt. 12 United States v. Williams, 2012 U.S. App. LEXIS 41 I.R.M. 4.26.16.4.5.3 at ¶5 (July 1, 2008). 57 United States v. McBride, 2012 U.S. Dist. LEXIS 15017, at *14 (4th Cir. 2012). 42 Id. 161206, at *2-34 (D. Utah 2012). Although it was not 13 Id. 43 Id. discussed in the appellate opinion, the district court in 14 United States v. McBride, 2012 U.S. Dist. LEXIS 44 I.R.M. 4.26.16.4.5.3 at ¶6 (July 1, 2008). Williams had applied a preponderance-of-the-evidence 161206, at *42 (D. Utah 2012). 45 United States v. Jewell, 532 F. 2d 697, 700 (9th Cir. standard. United States v. Williams, 2010 U.S. Dist. 15 Id. 1976). LEXIS 90794, at *17 (E.D. Va. 2010). The court did 16 Williams, 2012 U.S. App. LEXIS 15017, at *3-5. 46 United States v. Stadtmauer, 620 F. 3d 238 (3rd Cir. not state its reasoning for applying a preponderance- 17 Id. at *6-7. 2010). of-the-evidence standard, but a higher burden of proof 18 Id. 47 Id. at 256; see also United States v. Anthony, 545 F. would not have changed the lower court’s decision, 19 Id. at *7. 3d 60, 64-65 (1st Cir. 2008) (explaining that deliber- because the lower court held that the government had 20 Id. at *3-4. ate avoidance undermines a claim of good faith); not met even a preponderance-of-the-evidence standard. 21 Id. at *4. United States v. Dean, 487 F. 3d 840, 851 (11th Cir. 58 United States v. McBride, 2012 U.S. Dist. LEXIS 22 See id. at *8. 2007) (A jury instruction of willful blindness is appro- 161206, at *37 (D. Utah 2012). 23 See United States v. Williams, 2010 U.S. Dist. LEXIS priate when the defendant “intentionally insulated 59 For a discussion on the FBAR penalty and the 90794, at *16-17 (E.D. Va. 2010). himself from knowledge of his tax obligations.”). Excessive Fines Clause of the Eighth Amendment, see 24 See id. 48 Stadtmauer, 620 F. 3d at 256 (quoting United States Steven Toscher & Barbara Lubin, When Penalties Are 25 See United States v. Williams, 2012 U.S. App. LEXIS v. One 1973 Rolls Royce, 43 F. 3d 794, 808 (3d Cir. Excessive—The Excessive Fines Clause as a Limitation 15017, at *10-15 (4th Cir. 2012). 1994)). to the Imposition of the Willful FBAR Penalty, J. OF 26 Id. at *15-23. 49 United States v. Williams, 2012 U.S. App. LEXIS TAX PRACTICE & PROCEDURE (Dec. 2009-Jan. 2010). 27 See United States v. McBride, 2012 U.S. Dist. LEXIS 15017, at *10 (4th Cir. 2012); United States v. McBride, 60 C.C.A. 2006-03-026 at 3 (Jan. 20, 2006). 161206, at *2-34 (D. Utah 2012). 2012 U.S. Dist. LEXIS 161206, at *46-47, *60-62 61 Id. 28 See id. at *41-44. (D. Utah 2012). 62 United States v. Mohney, 949 F. 2d 1397, 1407 29 See id. at *17-21. 50 Williams, 2012 U.S. App. LEXIS 15017, at *10; (6th Cir. 1991); United States v. Dehlinger, 368 Fed. 30 See id. at *3-6. McBride, 2012 U.S. Dist. LEXIS 161206, at *15. Appx. 439, 447 (4th Cir. 2010). 31 Id. at *8. 51 United States v. Williams, 2012 U.S. App. LEXIS 63 Mohney, 949 F. 2d at 1407. 32 Id. at *27-28. 15017, at *10 (4th Cir. 2012) (quoting Safeco Ins. Co. 64 I.R.M. 4.26.16.4.5.3 at ¶6 (July 1, 2008). 33 Id. at *31. of Am. v. Burr, 551 U.S. 47 (2007)). 65 See United States v. McBride, 2012 U.S. Dist. LEXIS 34 Id. at *32-34. 52 Safeco Ins. Co. of Am. v. Burr, 551 U.S. 47, 57 161206, at *52-57 (D. Utah 2012). 35 Id. at *33-34. (2007). 66 Id. 36 Id. at *75-76. 53 See, e.g., Ratzlaf v. United States, 510 U.S. 135 67 Id.

Los Angeles Lawyer April 2013 19 SCOPE by MARCELLUS A. McRAE, OF EMPLOYMENT KATHERINE V.A. SMITH, and ANTONIO RAIMUNDO Attorneys seeking information from the former employees of clients must consider how laws and loyalties can conflict

ATTORNEYS PROSECUTING or defend- Commentators often cite the Supreme securing legal advice from counsel, 3) the ing lawsuits involving corporate entities often Court opinion in Upjohn Company v. United communications concerned matters within find themselves at a crossroads when a for- States1 as a leading authority regarding the scope of the employee’s corporate duties, mer employee has key information, but it is whether corporate counsel’s communications and 4) the employee was sufficiently aware not known where that employee’s allegiance with former employees are privileged or oth- that he or she was being questioned in order lies. Under these circumstances, it can be dif- erwise protected.2 Ironically, the majority in for the corporation to obtain legal advice ficult to assess how best to approach the Upjohn explicitly declined to address whether from its counsel.5 employee witness, or (if the attorney repre- communications between former employees While the Upjohn majority declined to sents the employer) how to protect conver- and a corporation’s counsel are privileged.3 comment on whether and when communi- sations with the witness from disclosure. Instead, the court restricted its analysis to cations with former employees are privileged, Plaintiff and defense counsel must navigate the the question of when discussions between a uncertain waters surrounding a former corporation’s attorneys and its current Marcellus A. McRae is a partner in the Los Angeles employee first by answering the question of employees will be privileged.4 Articulating office of Gibson, Dunn & Crutcher and is a member whether communications between the what is now known as the subject matter of the firm’s White Collar Defense and Investiga- employer’s counsel and the former employee test, the court held that such communica- tions practice group. Katherine V.A. Smith is an are privileged or otherwise protected from dis- tions are privileged if 1) the communications associate in the firm’s Los Angeles office and prac- closure. Second, attorneys on both sides of the were made by a current employee to the cor- tices with its Labor and Employment Department. “v” should apply several best practices when poration’s counsel, acting as such, 2) the Antonio Raimundo is an associate in the Los An- approaching, deposing, or defending a former communications were made at the direction geles office who practices in the firm’s Litigation Department. employee. of corporate superiors for the purpose of AMANE KANEKO

20 Los Angeles Lawyer April 2013

Justice Warren Burger showed no such there is not a consistent rule across jurisdic- In the Clark Equipment case, the Illinois dis- restraint. In his concurring opinion, Burger tions regarding the confidentiality of postem- trict court concluded that postemployment extended the majority’s opinion: “Because ployment communications, as not all federal communications with former employees were of the great importance of the issue, in my courts follow a Peralta-style rule. For exam- not protected by the attorney-client privilege view the Court should make clear now that, ple, in Clark Equipment Company v. Lift or the work product doctrine because “[i]f as a general rule, a communication is privi- Parts Manufacturing Company, an Illinois dis- counsel, in discussions with third parties [i.e., leged at least when, as here, an employee or trict court explained: the former employees], reveals his mental former employee speaks at the direction of the The reasoning of Upjohn does not impressions, etc. to such third parties, any management with an attorney regarding con- support extension of the attorney- claim of work product privilege is waived duct or proposed conduct within the scope of client privilege to cover post-employ- by such nonprivileged disclosure.”16 employment.”6 It is from this concurring ment communications with former Which Jurisdiction’s Law Controls? opinion that a body of case law was born. employees of a corporate party. Former Numerous courts have followed Burger’s employees are not the client. They Given the variance in law across and even lead and extended the privilege to postem- share no identity of interest in the out- within jurisdictions, attorneys should carefully ployment communications. One of the most come of the litigation.…It is virtually consider which law will govern before pre- notable cases following Burger’s concurrence impossible to distinguish the position suming that their conversations with former is Peralta v. Cendant Corporation, in which of a former employee from any other employees will be protected from disclosure. a Connecticut district court explicitly applied third party who might have pertinent The Restatement of Conflict of Laws states the reasoning of Upjohn to communications information about one or more cor- that the law of the state with the “most sig- with former employees, articulating the rel- porate parties to a lawsuit.12 nificant relationship to the communication” evant test as: Similarly, in Infosystems, Inc. v. Ceridian should control.17 Under the restatement, this [D]id the communication relate to the Corporation, a Michigan district court ruled will generally mean that the law of the state former employee’s conduct and knowl- that “communications with a former em- where the postemployment communication edge, or communication with defen- ployee of the client corporation generally occurs will control.18 However, if an attorney dant’s counsel, during his or her em- should be treated no differently from com- interviews a former employee in Florida about ployment? If so, such communication munications with any other third-party fact events that took place during the individual’s is protected from disclosure by defen- witness.”13 employment in Michigan, in preparation for dant’s attorney-client privilege under Nor do all states follow the same ap- a deposition in a lawsuit pending in Cali- Upjohn. As to any communication prooach that Peralta does. For example, at fornia, which state’s law will control may be between defendant’s counsel and a for- least one federal court has concluded that less than obvious. Accordingly, it is important mer employee whom counsel does not postemployment communications are not to research and confer with local counsel represent, which bear on or otherwise protected by the attorney-client privilege regarding the attorney-client privilege law of potentially affect the witness’s testi- under California law. In Connolly Data Sys- each jurisdiction that may have a significant mony, consciously or unconsciously, no tems, Inc. v. Victor Technologies, Inc., the U.S. relationship to the postemployment com- attorney-client privilege applies.7 District Court for the Southern District of Cal- munication and, when in doubt, assume the Other courts have reached similar con- ifornia, applying California law, held that a conversation will not be privileged. clusions.8 For example, in Surles v. Air France, former employee’s communications with The Pragmatic Plaintiff Counsel the Southern District of New York ruled that counsel were not privileged because 1) the for- communications with a former employee are mer employee was not the “natural person to For plaintiffs’ attorneys, the former employ- privileged “if they are focused on exploring speak for the corporation,” 2) the former ees of a defendant are often unknown quan- what the former employee knows as a result employee was not required to speak to the tities. Will they be loyal to their former of his prior employment about the circum- corporation’s attorney, and 3) the former employer? Their coworkers? Did they expe- stances giving rise to the lawsuit.”9 In United employee was not the only person with the rience what the client experienced? In deci- States ex rel. Hunt v. Merck-Medco Managed relevant knowledge.14 It is worth noting, phering this mystery, the most valuable Care, LLC, the Eastern District of Pennsyl- however, that no California court has ex- resource is often the client, who can identify vania ruled that “if the communication sought pressly agreed or disagreed with Connolly’s the former employees with valuable infor- to be elicited relates to [a former employ- assessment of California law. mation, steer counsel to those who will be ee’s] conduct or knowledge during her But all hope is not lost for defense attor- willing to help, and provide important infor- employment…or if it concerns conversations neys interviewing former employees in juris- mation for deposing those who will not. with a corporate counsel that occurred dur- dictions that decline to extend the privilege to Ideally, the client will help identify former ing her employment, the communication is postemployment communications—the attor- employees who can buttress the client’s story. privileged.”10 ney work product doctrine will sometimes In meeting and working with former However, the protections articulated by offer protection where the attorney-client employees, there is some cooperation that is these courts are not without limit. Peralta privilege does not. For example, while the dis- helpful and some that is not. Indeed, there are specifically cautioned that while communi- trict court in Connolly held that the attorney- several exceptions to the general rule that cations between corporate counsel and a for- client privilege would not shield postem- counsel can interview former employees at mer employee about facts within the scope of ployment communications under California counsel’s pleasure and about anything. For employee’s former job are protected from law, the court went on to hold that the work example, the interviewing counsel does not discovery, communications about postem- product doctrine would protect such con- want privileged information, even if the wit- ployment matters—including the litigation versations where revealing their content “may ness offers it.19 Counsel also does not want itself—are not.11 tend to divulge the mental impressions, opin- electronic information taken from the em- Other courts have rejected Burger’s ap- ions, and theories” of the employer’s attor- ployer without authorization; this could proach and enforced the distinction between ney.15 Nevertheless, not all courts permit expose counsel and the former employee to current and former employees. As a result, work product protection in similar scenarios. criminal prosecution under the Computer

22 Los Angeles Lawyer April 2013 Fraud and Abuse Act,20 among other liabil- tion and documents. With this access, there useful to both the witness and the client to ities. Finally, counsel does not want to violate is no excuse to not come prepared with the meet with the witness before his or her depo- ethical rules prohibiting solicitation and con- former employee’s position at the company, sition. However, the value of these meetings flicts of interest.21 Plaintiffs’ attorneys should the dates of employment, any privileged com- may be significantly limited if they are not preface meetings with former employees by munications that he or she had with counsel, protected from disclosure by the attorney- clearly stating the purpose of the meeting, and reasons for termination and terms on client privilege or work product doctrine. securing an acknowledgment that the meet- which the employment relationship termi- Thus, it is extremely important to research the ing is voluntary, and laying down ground nated. There should also be some under- law in the applicable jurisdiction, as the law rules about how the meeting will proceed. If standing of what the individual will know of privilege and attorney work product can possible, it is also prudent to have a witness about the lawsuit and what documents he or vary greatly between states and courts. to meetings with former employees who could competently testify about what transpired. If counsel does consider representing the former employee upon his or her request, careful consideration must be given to whether the individual’s interests align with those of the current client. Defense Counsel For defense counsel, a former employee can be friend or foe (or, in some cases, a complete nonstarter). Generally, counsel should not court a negative witness unless absolutely necessary or without some indication he or she will switch sides. Neutral witnesses are always worth consideration, but the energy required to build and maintain a working relationship with them may not be worth the effort if they do not have unique and useful information. A friendly former employee, on the other hand, can be incredibly valuable and fill sev- eral important and distinct roles. The friendly former employee can identify other witnesses and documents as well as testify to the lack of credibility of the plaintiff and the absence of plaintiff’s complaints or claims before the she may have seen. Some attorneys attempt to circumvent lawsuit was filed. He or she can humanize the In the meeting, remind the former em- this issue by representing the witness for the defendant’s management and, in some cases, ployee that communications he or she had sole purpose of preparing for and defending even be the face of the company. Most impor- with counsel during his or her employment his or her deposition. Assuming there is no tant, he or she can be a credibility booster, remain privileged. Depending on the juris- conflict of interest, defense counsel generally because he or she is not being paid by the diction, it may be appropriate and advisable may represent former employees at deposi- employer. Thus, counsel are well advised to to inform the individual that the current com- tion. However, as an Illinois district court work closely with the defendant to identify munication is privileged and to ask that he or observed, outside counsel may “create an potentially friendly former employees. she keep the conversation confidential. While appearance of impropriety” by offering to Moreover, when it comes to cooperating former employees should not be told not to represent a former employees free of charge, with former employees, a good defense starts speak with opposing counsel,22 they may be “because such an offer may encourage a for- with a strong offense. Employers should be told that they will likely be contacted by an mer employee to seize on the opportunity of proactive, encouraging a positive human attorney for the other side and that it is up to free representation without evaluating the resources department and corporate culture, them whether or not to speak with that attor- advantages of independent counsel.”24 Thus, conducting exit interviews, and maintaining ney. Counsel for the employer can also request generally, counsel should not offer to repre- good relationships with former employees. At (but not demand) to be present for any con- sent the witness but instead may consider the onset of litigation, an employer should versation that the former employee has with accepting the representation only if the wit- consider reaching out to former employees to opposing counsel.23 While discussing legal ness first requests it. notify them of the litigation and reminding strategy or any facts that counsel has learned However, even representing a former them to maintain the privilege of any con- in litigation with the former employee may employee for the purposes of his or her depo- versations they had with counsel during their enhance the chance that a court would find sition is not an absolute guarantee that pre- employment. It can only help the situation to the conversation to be privileged, it also risks deposition communications will be entirely have them first hear about the litigation from the disclosure of confidential attorney work shielded. As one New York district court defense counsel rather than from plaintiff’s product. cautioned, this representation makes “no dif- counsel. Often, defense counsel’s most extensive ference to the application of Peralta[;] [t]he Defense counsel meeting with a former interaction with a former employee will be in mere volunteered representation by corporate employee should exploit the natural advan- preparation for deposition. If the former counsel of a former employee should not be tage, i.e., easy access to the client’s informa- employee is willing to do so, it can be very allowed to shield information which there is

Los Angeles Lawyer April 2013 23 no independent basis for including within at 143; ROGERS, supra note 2, at 159. Note that Illinois firming its decision in Peralta. See Weber v. FUJIFILM the attorney-client privilege,” such as dis- courts have refused to follow Upjohn and continue to Med. Sys., U.S.A., No. 3:10 CV 401 (JBA), 2011 U.S. Dist. LEXIS 82340, at *26 (D. Conn. July 27, 2011). coverable facts and “matters that may have enforce the “control group” test that the Supreme Court rejected in Upjohn. See, e.g., Barrett Indus. 14 Connolly Data Sys., Inc. v. Victor Techs., Inc., 114 25 affected or changed the witness’s testimony.” Trucks, Inc. v. Old Republic Ins. Co., 129 F.R.D. 515, F.R.D. 89, 94 (S.D. Cal. 1987); see also Peralta, 190 Therefore, defense counsel should use caution 517-18 (N.D. Ill. 1990). F.R.D. at 40 (discussing Connolly); Allen, 106 F. 3d at in disclosing any new facts to a former 6 Upjohn, 449 U.S. at 402-03 (Burger, J., concurring). 606 n.14 (citing Connolly as a case that “denied the employee witness because the disclosure may 7 Peralta v. Cendant Corp., 190 F.R.D. 38, 41-42 (D. privilege to communications between the client’s attor- be discoverable. Conn. 1999). ney and former employees”). 8 See, e.g., Surles v. Air France, No. 00 Civ. 5004 15 Connolly Data Sys., 114 F.R.D. at 96; see also Because there is significant legal ambigu- (RMB) (FM), 2001 U.S. Dist. LEXIS 10048, at *17 Peralta, 190 F.R.D. at 42. ity as to whether communications between the (S.D. N.Y. July 19, 2001); In re Coordinated Pretrial 16 Clark Equip. Co. v. Lift Parts Mfg. Co., 1985 U.S. employer’s counsel and former employees Proceedings in Petroleum Prods Antitrust Litig., 658 F. Dist. LEXIS 15457, at *15 (N.D. Ill. Sept. 30, 1985). are privileged, and because the allegiances 2d 1355, 1361 n.7 (9th Cir. 1981); Amarin Plastics, Inc. 17 RESTATEMENT (SECOND) OF CONFLICT OF LAWS §139 of former employees are often unknown, v. Maryland Cup Corp., 116 F.R.D. 36, 41-42 (D. (1971). Mass. 1987); In re Allen, 106 F. 3d 582, 605-06 (4th 18 See id. §139(2) and cmt. e. communicating with, deposing, and defend- Cir. 1997); ROGERS, supra note 2, at 159-60. 19 Smith v. Kalamazoo Ophthalmology, 322 F. Supp. ing the depositions of these witnesses can be 9 Surles v. Air France, 2001 U.S. Dist. LEXIS 10048, 2d 883, 890 (W.D. Mich. 2004) (“Attorneys also have a strategic minefield for plaintiff and defense at *17 (2001). a responsibility to refrain from inquiring into areas that counsel alike. However, regardless of on 10 United States ex rel. Hunt v. Merck-Medco Managed may be subject to the attorney-client privilege or the which side of the “v” the client’s name Care, LLC, 340 F. Supp. 2d 554, 558 (E.D. Pa. 2004). work product doctrine.”). 11 Peralta, 190 F.R.D. at 41-42; see also Pastura v. 20 18 U.S.C. §1030. appears, with careful thought and research, CVS Caremark, No. 1:11-cv-400, 2012 U.S. Dist. 21 See MODEL RULES OF PROF’L CONDUCT R. 1.7, 7.3. counsel can explore, neutralize, and perhaps LEXIS 94084, at *6 (S.D. Ohio July 9, 2012) (While 22 MODEL RULES OF PROF’L CONDUCT R. 3.4(f). even leverage the unknown quantity of a for- Upjohn applies to former employees, the privilege is 23 See Fischbach v. Founders Court, Inc., Nos. mer employee. I limited to communications relating to information 2:94CV00765, 2:95CV00211, 1996 U.S. Dist. LEXIS obtained during the course of employment and does 8256, at *4 (M.D. N.C. May 16, 1996) (a request to not protect communications containing information be present during conversations with opposing coun- 1 Upjohn Co. v. United States, 449 U.S. 383 (1981). that a former employee obtained after their employ- sel is generally permissible); State v. Hofstetter, 878 P. 2 See, e.g., JAMES F. ROGERS, ET AL., FORMER EMPLOYEES: ment ended.). 2d 474, 480-82 (Wash. Ct. App. 1994) (an instruction LEGAL, PRACTICAL AND ETHICAL ISSUES 159-60 (2006) 12 Clark Equip. Co. v. Lift Parts Mfg. Co., 1985 U.S. is not). [hereinafter ROGERS]; EDNA S. EPSTEIN, THE ATTORNEY- Dist. LEXIS 15457, at *14 (N.D. Ill. Sept. 30, 1985). 24 Aspgren v. Montgomery Ward & Co., No. 82 C CLIENT PRIVILEGE AND THE WORK-PRODUCT DOCTRINE 13 Infosystems, Inc. v. Ceridian Corp., 197 F.R.D. 303, 7277, 1984 U.S. Dist. LEXIS 21892, at *10-13 (N.D. 168 (5th ed. 2007) [hereinafter EPSTEIN]. 306 (E.D. Mich. 2000). But see id. (recognizing certain Ill. Nov. 19, 1984). 3 Upjohn, 449 U.S. at 394 n.3. exceptions to this rule). Note that the district court for 25 Wade Williams Distrib., Inc. v. ABC, No. 00 Civ. 4 See id. at 394-95. See also ROGERS, supra note 2, at the District of Connecticut declined to revisit its hold- 5002 (LMM), 2004 U.S. Dist. LEXIS 12152, at *4-5 159. ing in Peralta in light of Infosystems, thereby reaf- (S.D. N.Y. June 30, 2004). 5 Upjohn, 449 U.S. at 394-95; EPSTEIN, supra note 2,

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24 Los Angeles Lawyer April 2013 MCLE ARTICLE AND SELF-ASSESSMENT TEST By reading this article and answering the accompanying test questions, you can earn one MCLE legal ethics credit. To apply for credit, please follow the instructions on the test answer sheet on page 27.

by John W. Amberg and Jon L. Rewinski

2012Ethics Roundup As budget cuts closed courtrooms, attorneys and courts struggled with issues of conflict of interest, work product and attorney-client protections, and fee sharing

THE YEAR 2012 was the 40th anniversary services, and delayed justice. The civil case- of Watergate, the political scandal and con- load increased 30 percent from 2006 to 2010, stitutional crisis wrought by lawyers (includ- civil trials doubled since 2007, and the judi- ing an attorney president) that ushered in a cial branch saw its share of the state budget new era of heightened sensitivity to legal cut by $900 million over the past two fiscal ethics in law schools, bar examinations, and years.3 Forced to reduce its 2012-13 budget continuing legal education. Unfortunately, by $30 million, the Los Angeles Superior the lesson was lost on some. A California Court laid off staff, closed 56 courtrooms, and State Bar audit last year of 2,600 attorneys for ceased providing court reporters for trials, compliance with Minimum Continuing Legal among other forced economies.4 “Make no Education (MCLE) requirements found that mistake,” wrote Richard J. Burdge Jr., pres- 13.4 percent were scofflaws, exposing them ident of LACBA, “these changes present to suspension, discipline, and warnings.1 access to justice issues for all people.”5 Access Separately, the California Supreme Court will be further denied when the superior sent an unprecedented message to the State court closes entire courthouses this year. Bar by returning 24 attorney discipline cases Despite these hardships, some people still “for further consideration of the recom- want to be lawyers. The California Supreme mended discipline” and later returned another Court began considering whether an undoc- 18 cases.2 No observer thought the court umented immigrant, Sergio C. Garcia, can was saying the bar’s recommended punish- become a member of the State Bar. Brought ment and plea bargains were too severe. to this country by his parents when he was 17 California courts continued to suffer crip- months old, Garcia eventually went to law pling budget cuts last year, with the public school and passed the bar exam in 2009. He paying the price in closed courtrooms, fewer has been waiting for his green card for 18

John W. Amberg is a partner in the Los Angeles office of Bryan Cave LLP, and Jon L. Rewinski is a partner in the Los Angeles office of Locke Lord LLP. Both are former chairs, and Amberg is a current member, of LACBA’s Professional Responsibility and Ethics Committee. Amberg is also a former chair and Rewinski is a former member of the California State Bar’s Committee on Professional Responsibility and Conduct.

Los Angeles Lawyer April 2013 25 years. His admission to the bar is supported judge also faulted the ethical wall because it privilege law approach the attorney-client by the State Bar and a resolution of the did not comply with the ABA Model Rules of privilege entirely differently from California California legislature, and is opposed by the Professional Conduct (although they do not state courts. The illustration comes from a federal government.6 apply in California), and as evidence that sideshow in epic litigation over rights to the Another anniversary was marked in 2012— Frank had actively participated in the case, in lucrative Superman franchise. Unsatisfied sadly, it was the third year since the murder of contravention of the wall, the judge cited with progress in negotiations in the main attorney Jeffrey A. Tidus, a respected trial Frank’s submission of a declaration in oppo- copyright action, D.C. Comics and Warner lawyer and member of LACBA’s Professional sition to the motion to disqualify him.13 Brothers filed in federal court a separate law- Responsibility and Ethics Committee, who In Rodriguez v. Disner,14 the Ninth Circuit suit against a producer-lawyer (Marc was shot outside his Rolling Hills Estates affirmed a denial of millions of dollars in Toberoff) and others for interfering with the home by a still unknown assailant. Strongly attorneys’ fees to class action counsel who cre- studios’ contracts with the heirs of Superman’s suspecting the crime was work-related, his ated a conflict of interest with their clients. In creators. In In re Pacific Pictures Corpor- family and friends have offered a $100,000 2007, West Publishing Corporation and Kap- ation,22 the Ninth Circuit addressed whether reward for information leading to his killer.7 lan, Inc., entered into a settlement in an anti- documents that Toberoff produced in trust class action brought by persons who pur- response to a grand jury subpoena in a crim- Conflict of Interest chased BAR/BRI bar exam review courses inal investigation lost whatever attorney- Because an attorney owes duties of loyalty between 1997 and 2006. In addition to a client privilege the documents may have had and confidentiality to the client, Rule of $49 million settlement fund, the settlement and therefore were discoverable in the law- Professional Conduct 3-310 mandates that proposed to pay incentive awards of $25,000 suit asserting contract interference. The Ninth lawyers avoid conflicts of interest. As several and $75,000 to seven class representatives Circuit concluded that Toberoff waived the cases illustrated in 2012, violation of the rule based on previously undisclosed agreements privilege. In so holding, the Ninth Circuit can lead to disqualification and forfeiture of with class counsel, and $7 million to the joined the First, Second, Third, Fourth, Sixth, fees. In Beltran v. Avon Products, Inc.,8 a lawyers.15 In a 2009 opinion, the Ninth Seventh, Tenth, D.C., and Federal Circuits in putative class action alleging false advertising Circuit held that while incentive awards gen- rejecting the so-called selective waiver doc- by a cosmetics company, Avon was defended erally are permissible, the incentive agree- trine, which first gained traction in the Eighth by the Paul Hastings law firm. Avon moved to ments created a conflict of interest between Circuit in 1978.23 disqualify the plaintiffs’ lawyer, Jason M. the contracting representatives and the rest of The Ninth Circuit applied federal law on Frank, because he had previously represented the class, because the resulting awards were privilege, which places the search for truth Avon as an associate with Paul Hastings. Avon tied to a sliding scale based on the amount above the attorney-client privilege. “The priv- contended that Frank had acquired material recovered.16 The court noted the incentive ilege stands in derogation of the public’s right confidential information about its business agreements “disjoined the contingency finan- to every man’s evidence and as an obstacle to practices while working on Avon cases, and cial interests” of the representatives from the the investigation of the truth, and thus it that his acquisition of confidential information rest of the class by creating a disincentive to ought to be strictly confined within the nar- also was presumed under the substantial rela- go to trial and by giving the representatives rowest possible limits consistent with the tionship test, due to similar factual and legal an interest in a financial settlement as opposed logic of its principle.”24 This is the federal issues.9 It moved to disqualify not only Frank to other remedies, and implicated California’s court view.25 but also his entire law firm and his cocounsel ethics rules prohibiting the representation of Did the choice of law make a difference? in a separate firm, on the ground his knowl- clients with conflicting interests.17 It approved It may well have. In 2008, in Regents of the edge was imputed to the other lawyers.10 the settlement but reversed the attorneys’ University of California v. Superior Court, the In a sworn declaration, Frank stated “with fees award.18 California Court of Appeal adopted the selec- a 100 percent certainty” that he had never On remand, District Judge Manuel L. tive disclosure doctrine.26 The court reasoned possessed any confidential Avon information Real held that the conflict of interest tainted that because the disclosure of attorney-client relevant to the lawsuit, and in response to the the representation, resulting in forfeiture of documents was coerced by subpoenas issued motion to vicariously disqualify the law firms, the attorneys’ fees to McGuireWoods and by a government agency, those producing he pointed to an ethical wall that screened him other class counsel.19 McGuireWoods argued the documents did not waive the privilege from the other lawyers. However, after in that under Pringle v. LaChapelle,20 a court because waiver implies voluntary consent. camera review of Frank’s associate time may not deny all fees where a client suffered Had the district court in Pacific Pictures records revealed he had billed 336 hours to no injury as a result of an ethical violation. applied California law, the ruling with respect Avon over six years, District Judge Cormac McGuireWoods also pointed out that the to the documents Toberoff produced to the J. Carney ruled that Frank’s statements were class representatives did not settle for just grand jury may well have been different. “simply implausible” and “not credible,” $10 million, the mark for the maximum The year 2012 also saw an important and disqualified him.11 The court also dis- incentive award, but had achieved a $49 mil- California Supreme Court case concerning qualified Frank’s law firm and his cocounsel lion settlement. The Ninth Circuit held, how- the attorney work-product doctrine. The but ignored relevant California law to reach ever, that the district court’s denial of the Code of Civil Procedure distinguishes this result. Relying on a 2006 case, Carney fees was not an abuse of discretion, because between work product reflecting a lawyer’s wrote that an ethical wall is insufficient to the lawyers had knowingly inserted the con- “impressions, conclusions, opinions, or legal overcome the possession of confidential infor- flict into the retainer agreement at the outset research or theories,” which is entitled to mation except in limited situations involving and took no steps to disclose it to the court absolute protection, and all other attorney government lawyers, but this old doctrine or the class.21 work product, which is entitled to qualified had been swept away in 2010 by the land- protection.27 Work product receiving qual- Attorney-Client Privilege and Work mark case Kirk v. First American Title In- ified protection may be subject to disclosure Product surance Company,12 which recognized the if the party seeking it can establish that efficacy of ethical walls to insulate conflicts. The year 2012 provided an excellent illus- denial of the discovery would unfairly prej- Kirk was not mentioned by the court. The tration of how federal courts applying federal udice the party in preparing his or her claim

26 Los Angeles Lawyer April 2013 MCLE Test No. 223 MCLE Answer Sheet #223 Ethics Roundup 2012

The Los Angeles County Bar Association certifies that this activity has been approved for Minimum Name Continuing Legal Education legal ethics credit by the State Bar of California in the amount of 1 hour. Law Firm/Organization

1. Rule of Professional Conduct 3-310 governs conflicts True. Address of interest between a California lawyer’s clients. False. True. City False. 12. An agreement under which a lawyer is paid with a State/Zip share in his or her client’s business is unenforceable E-mail 2. A conflict of interest can result in an attorney’s dis- unless the client is advised to consult independent Phone qualification or forfeiture of fees. counsel. True. True. State Bar # False. False. INSTRUCTIONS FOR OBTAINING MCLE CREDITS 3. A lawyer’s acquisition of confidential client infor- 13. Under federal habeas corpus law, the negligence 1. Study the MCLE article in this issue. mation can be presumed under the substantial rela- of defense counsel does not constitute cause for a 2. Answer the test questions opposite by marking tionship test without evidence of actual knowledge. prisoner’s failure to meet state procedural require- the appropriate boxes below. Each question True. ments. has only one answer. Photocopies of this answer sheet may be submitted; however, this False. True. form should not be enlarged or reduced. False. 4. One lawyer’s knowledge can be imputed to an entire 3. Mail the answer sheet and the $20 testing fee ($25 for non-LACBA members) to: firm, resulting in the firm’s vicarious disqualification. 14. The anti-SLAPP statute does not bar a client’s law- True. suit against his or her attorney for malpractice in han- Los Angeles Lawyer False. dling litigation. MCLE Test P.O. Box 55020 True. Los Angeles, CA 90055 5. California law recognizes that an ethical wall may False. Make checks payable to Los Angeles Lawyer. insulate one lawyer’s knowledge of confidential infor- mation and prevent vicarious disqualification of an 15. A claim by one attorney against another attorney for 4. Within six weeks, Los Angeles Lawyer will return your test with the correct answers, a entire firm. equitable indemnity for a legal malpractice claim is not rationale for the correct answers, and a True. entitled to protection by the anti-SLAPP statute. certificate verifying the MCLE credit you earned False. True. through this self-assessment activity. False. 5. For future reference, please retain the MCLE 6. If a lawyer’s ethical violation does not harm a client, test materials returned to you. the lawyer cannot be denied his or her fees. 16. An attorney’s breach of the standard of care is not True. per se actionable. ANSWERS False. True. Mark your answers to the test by checking the False. appropriate boxes below. Each question has only one answer. 7. Under the law in the Ninth Circuit, documents pro- duced under the compulsion of a grand jury subpoena 17. In the absence of substantial evidence of causation do not lose their privileged nature. and damages, a client cannot fire his or her lawyer, set- 1. I True I False True. tle his or her claim, and then sue the lawyer by claim- 2. I True I False False. ing the settlement would have been larger. 3. I True I False True. 4. I True I False 8. F ederal law and California law are consistent on False. I I the subject of selective waiver of the attorney-client priv- 5. True False ilege. 18. In the absence of a partnership agreement, income 6. I True I False True. from unfinished business belongs to the lawyer who 7. I True I False False. completed the work, not the law firm. 8. I True I False True. I I 9. Witness statements taken at a lawyer’s request are False. 9. True False always entitled to absolute work product protection. 10. I True I False True. 19. In bankruptcies of law firms, bankruptcy courts have 11. I True I False held that some Jewel waivers are fraudulent transfers. False. 12. I True I False True. I I 10. A form interrogatory 12.3 seeking the identification False. 13. True False of witness statements always must be answered. 14. I True I False True. 20. The California Supreme Court has not approved any 15. I True I False False. of the revised California Rules of Professional Conduct. 16. I True I False True. 17. I True I False 11. Rule of Professional Conduct 2-200 requires False. informed written consent of a a client to a fee-sharing 18. I True I False arrangement among lawyers, unless one of the lawyers 19. I True I False prevents compliance with the rule. 20. I True I False

Los Angeles Lawyer April 2013 27 or result in an injustice.28 rogatory would reveal the attorney’s tactics, The class action eventually settled and The supreme court’s decision in Coito v. impressions, or evaluation of the case or generated $13.5 million in legal fees for class Superior Court29 arose in litigation following result in opposing counsel taking undue counsel. The Barnes firm wanted one third the tragic death of a 13-year-old boy who advantage of the attorney’s industry or efforts, according to the fee-splitting agreement. drowned while swimming with six other kids form interrogatory 12.3 must be answered.33 Ringler refused to pay the referral fee because in the Tuolumne River near Modesto. The the two class representatives (as opposed to Fee-Sharing boy’s mother sued Modesto and several state Meredith) had not consented in writing to the agencies, including the Department of Water Rule 2-200 permits an attorney to share legal agreement. In fact, Ringler refused even to Resources (DWR), for wrongful death. The fees with another lawyer only with the clien- disclose the fee-splitting agreement to the DWR’s lawyers sent two investigators to t’s informed written consent. Numerous cases class representatives and threatened to pur- interview the youths after the city had noticed over the years have demonstrated that a fail- sue claims against the Barnes firm for inter- Rule 2-200 permits an attorney to share legal fees with another lawyer only with the client’s informed written consent. Numerous cases over the years have demonstrated that a failure to comply with all requirements of Rule 2-200 generally results in a forfeiture of fees. It is bad business for a lawyer to ignore Rule 2-200. their depositions. The investigators taped ure to comply with all requirements of Rule ference if the Barnes firm tried to contact the four of the interviews. During discovery, the 2-200 generally results in a forfeiture of class representatives themselves to get their deceased boy’s mother propounded to the fees.34 It is bad business for a lawyer to ignore consent. DWR form interrogatory 12.3, seeking the Rule 2-200. Finding that it was undisputed that the identification of witness statements, and In Barnes, Crosby, Fitzgerald & Zeman, Barnes firm had failed to obtain written client requests demanding production of the record- LLP v. Ringler,35 the Fourth District Court consent to the fee-splitting arrangement as ings. The DWR objected, citing the attorney of Appeal concluded that a law firm that required by Rule 2-200, the trial court entered work product doctrine. failed to obtain written client consent might judgment for Ringler and the other defen- Based on a close analysis of the origins and nevertheless be entitled to split fees based on dants following opening statements at trial. legislative history of the work product doctrine the unusual facts of the case. Plaintiff law firm The Fourth District reversed. The superior in California, the supreme court concluded (the Barnes firm) referred to another lawyer court should have allowed trial to proceed on that witness statements recorded at the request (Jerome Ringler) a disgruntled client (Cordell the Barnes firm’s contention that defendants of a party’s lawyers are entitled as a matter of Meredith) of RSM EquiCo (EquiCo) as a were equitably estopped from claiming the law to at least qualified work product pro- proposed representative in a potential class contract was unenforceable due to noncom- tection. Whether such recordings are entitled action against EquiCo. In a written agree- pliance with Rule 2-200. Under the unique to absolute protection must be determined ment, Ringler promised to pay the Barnes circumstances of the case, the parties’ non- on a case by case basis. An attorney resisting firm as a referral fee one third of any legal fees compliance with Rule 2-200 did not pre- production of work product claimed to be generated in the litigation. Meredith con- clude the Barnes firm from enforcing the fee- absolutely protected “must make a preliminary sented in writing to this arrangement. Thus, splitting agreement. or foundational showing that disclosure would the Barnes firm had complied with Rule 2-200 Doing Business with a Client reveal his or her ‘impressions, conclusions, as to Meredith. opinions, or legal research or theories.’”30 In Ringler’s law firm first filed an individual Rule 3-300 precludes a California lawyer so holding, the supreme court expressly dis- action on behalf of Meredith against EquiCo from entering into a business transaction claimed a contrary holding in its 1961 deci- with the understanding that the action might with a client unless four requirements are sion, Greyhound Corporation v. Superior be converted into a class action. The Ringler met: 1) the transaction and its terms are Court,31 and disapproved several published firm settled Meredith’s lawsuit on terms fair and reasonable to the client, 2) the appellate court decisions that, according to the including a nondisclosure agreement. The transaction and its terms are fully disclosed supreme court, had “address[ed] the issue in settlement did not preclude Meredith from to the client in writing in a manner that a conclusory manner without discussing the participating in a class action against EquiCo. should reasonably have been understood by legislatively declared policy or the history of In the meantime, Ringler obtained the names the client, 3) the client is advised in writing the work product privilege.”32 of other potential class members, whom that the client may seek independent legal The supreme court declined to conclude Ringler named as putative representatives in advice and is given an opportunity to do so, that information responsive to form inter- a separate class action against EquiCo. Why and 4) the client thereafter consents in writ- rogatory 12.3, seeking the identification of did Ringler not convert Meredith’s individual ing to the transaction. witness statements, is automatically entitled lawsuit into a class action, as had been orig- In Gurney v. Legend Films, Inc.,36 the U.S. to some level of protection as work product. inally contemplated? Ringler cited the nondis- District Court in San Diego cited Rule 3-300 Unless the responding party can make a pre- closure agreement that Meredith had signed in a lawsuit by a lawyer (Amy Gurney), who liminary showing that answering the inter- in settling his individual claim. was a member of the California and New

28 Los Angeles Lawyer April 2013 York bars, over compensation that a startup was informed by an Alabama assistant attor- to win a conviction for drug trafficking.45 The business (Legend Films) and its two founders ney general, his mother called Sullivan & Ninth Circuit instructed the district court to allegedly owed Gurney. Before the creation of Cromwell, and new lawyers tried unsuccess- consider disciplinary options. The State Bar Legend Films, Gurney had represented the fully to resurrect the case. The trial court Court Review Department recommended dis- founders in various legal matters. Gurney denied a motion to reissue its order, the barring a 54-year-old lawyer who became alleged that after the founders created Legend Alabama Court of Criminal Appeals denied romantically involved with an 85-year-old Films, they asked her to serve as its general a writ of mandamus, and the Alabama client who was suffering from emphysema counsel. Gurney’s employment agreement was Supreme Court affirmed. A petition for fed- and terminal cancer and misappropriated drafted but not fully executed. In addition eral habeas relief was denied by the federal $340,000 of his savings after his death.46 to promising Gurney a base salary and sev- district court and the Eleventh Circuit because Malpractice erance pay in the event of a termination of her of the failure to timely appeal the petition in employment, the agreement purported to give state court.39 After Hillel Chodos and his cocounsel Hugh Gurney an equity stake in Legend Films. The U.S. Supreme Court reversed, holding John Gibson obtained a settlement for a client Gurney did not comply with Rule 3-300. there was cause to excuse the procedural in a marital dissolution and related Marvin About a year later, the founders termi- default, because Maples had been abandoned action, they sued her for $3.5 million in fees, nated Gurney’s employment. Having not without notice by his counsel. “In these cir- and she sued them for malpractice. Not trust- received her salary, severance pay, or equity cumstances, no just system would lay the ing Chodos while he was representing her, his stake, she sued. The district court granted the default at Maples’ death-cell door,” Justice client had retained other counsel to review his defendants’ motion for summary judgment Ruth Bader Ginsburg wrote.40 Federal courts work. In Chodos v. Cole,47 Chodos filed a and denied Gurney’s cross-motion. The court are barred from reviewing a state prisoner’s cross-complaint for equitable indemnity relied primarily on applicable statutes of lim- habeas claim if the prisoner failed to meet a against the lawyers, contending that while itation. It noted, however, that the purported state procedural requirement unless the pris- concurrently representing the client, they had employment agreement would also be unen- oner can demonstrate cause and actual prej- independently reviewed and approved the forceable for failure to satisfy Rule 3-300 udice. Cause exists when something external proposed settlement. The superior court and comparable ethics rules in New York to the prisoner impeded his or her efforts to struck the cross-complaint on the ground it and New Jersey (where Gurney resided dur- comply with the procedural requirement. The was barred by the anti-SLAPP statute,48 but ing various relevant times). Gurney had a negligence of counsel does not constitute the Second District Court of Appeal reversed. pre-existing lawyer-client relationship with the cause, because the attorney is the prisoner’s Justice Richard M. Mosk rejected the argu- founders. The unsigned employment agree- agent, and the principal bears the risk of neg- ment that the indemnity claim arose from ment gave Gurney an equity interest in Legend ligence by the agent.41 The Court distinguished protected activity. Citing authority that the Films. It memorialized a business transac- the situation, however, from one in which an anti-SLAPP statute does not bar client lawsuits tion between Gurney and her clients within attorney abandons a client, such as Maples, against lawyers for malpractice in handling lit- the meaning of Rule 3-300. It appeared that without notice, and severs the agency rela- igation, Mosk held that a claim by an attor- the founders never signed the agreement, and tionship. Maples could not be charged with the ney against another attorney for equitable there was no evidence that Gurney had omissions of an attorney who has abandoned indemnity in connection with a claim of attor- advised them in writing of their right to seek him, the Court concluded, and cannot be ney malpractice “is not distinguishable from independent counsel of their choice. Gurney faulted for failing to act on his own when he a client’s claim against an attorney for mal- had not complied with Rule 3-300, and for lacks reason to believe his attorneys are not practice.”49 The cross-complaint concerned this reason, among others, she could not representing him.42 The Court remanded for conduct constituting a breach of professional claim her equity stake in the business. consideration of prejudice. duty, not statements or filings made in liti- gation. The appellate court concluded, Abandonment Lawyers Behaving Badly “Because a client’s action against an attorney A client’s life was endangered when he was Lawyers who violate the ethics rules are sub- for a breach of duty by an act of malpractice abandoned by his pro bono lawyers. In ject to discipline in the State Bar Court. In In is not subject to the anti-SLAPP statute, log- Maples v. Thomas,37 two associates at Sul- the Matter of Chance Edward Gordon,43 a ically Chodos’s action based on a breach of livan & Cromwell in New York, Jaasi Mun- lawyer named in a State Bar Court proceed- duty by an act of malpractice likewise should anka and Clara Ingen-Housz, filed a post- ing alleging 30 counts of violations of the not be subject to the anti-SLAPP statute.”50 conviction petition for Alabama death row California Business and Professions Code Because protected activity was not impli- inmate Cory Maples, who had been con- and the California Rules of Professional Con- cated, the Court held it did not need to con- victed of murdering two people. While the duct tried to remove the disciplinary case to sider whether the litigation privilege barred petition was pending, the lawyers left the federal court because the disciplinary charges the claim.51 law firm for new jobs that disabled them were similar to claims asserted against him Reversing a verdict against a lawyer, the from continuing to represent Maples. They by the Consumer Financial Protection Bureau First District Court of Appeal underscored the did not inform Maples, did not seek leave to in a pending federal case and, therefore, difficulty of proving causation and damages withdraw, and did not move for substitution involved federal questions. The District Court in a “settle and sue” malpractice case. In of new counsel. When the petition was denied remanded the disciplinary proceeding to the Filbin v. Fitzgerald,52 James and Carolyn Filbin a year later, notice of the court’s order was State Bar Court. The State Bar prosecutors did fired their lawyer, Herman H. Fitzgerald, and mailed to counsel of record at Sullivan & not assert claims raising federal questions hired a new lawyer to represent them in emi- Cromwell, whose mail room returned the and a case may not be removed to federal nent domain proceedings against San Luis mailings, unopened and marked “Return to court on the basis of a federal defense, includ- Obispo County, which wanted their property Sender-Attempted, Unknown” and “Return ing the defense of preemption.44 for the regional airport. After settling their to Sender—Left Firm,” to the Alabama trial In other cases, the Ninth Circuit excoriated claim with the county, they sued Fitzgerald, court, which attempted no further mailings. a prosecutor who intentionally misquoted contending they would have received more The time to appeal ran out.38 After Maples the defendant’s prior testimony in an attempt but for his malpractice. An appraiser hired

Los Angeles Lawyer April 2013 29 by Fitzgerald had valued the land at $4.535 his own appraiser’s opinion against him and ceeding in the bankruptcy court challenging million, but Mr. Filbin believed it was worth concluded that no evidence showed that a the Jewel waiver as a fraudulent transfer. $12 to $15 million. When Fitzgerald erro- greater settlement could have been reached.55 Because Bankruptcy Judge Dennis Montali neously advised the Filbins that the Code of had ruled that new firms would be liable Getting Paid Civil Procedure required their mandatory set- as immediate transferees despite a Jewel tlement offer to be less than the appraiser’s It is a fact of modern practice that lawyers waiver,58 Paul Hastings sought to convince expected testimony at trial, they rejected his depart and firms dissolve. The continuing the District Court to withdraw the reference advice and fired him. During the subsequent fight over who is entitled to revenue from from Montali. It argued that non-bankruptcy condemnation trial, the Filbins accepted the valuable unfinished business, however, often federal issues were raised by the Jewel waivers County’s offer of about $2.6 million. In the binds former partners together. Nearly 30 issue—freedom of association, the right to malpractice case, the trial court held that years ago, in the seminal case of Jewel v. counsel, and the right to practice one’s pro- Fitzgerald’s misstatement of the law fell below Boxer,56 the First District Court of Appeal fession—and mandated withdrawal. The dis- the standard of care and awarded the Filbins held that in the absence of a partnership trict court noted it had denied a previous $574,000, offset by $242,000 in fees.53 agreement, income from unfinished business motion to withdraw the reference in the The appellate court held there was no belongs to the partnership, to be allocated Heller Ehrman LLP bankruptcy59 and rejected substantial evidence of causation or dam- to the former partners according to their the new arguments. First, it held that while ages. Noting that attorney breaches of the respective interests, and does not belong to state law issues may be unresolved, the alleged standard of care are not per se actionable, the former partners who took the business and constitutional rights were not significant, court found that nothing Fitzgerald did or did finished it. As a result, Jewel waivers—under open, and unresolved. Second, it noted that not do caused detriment to the Filbins. Rather which partners relinquish rights to unfin- the alleged right to practice one’s profession than following his erroneous advice, they ished business—began appearing in partner- has been interpreted strictly and requires stuck to their guns and refused to lower their ship agreements. In Greenspan v. Paul something akin to complete prohibition to demand below the appraisal. Moreover, when Hastings Janofsky & Walker LLP,57 District state a constitutional claim. Finding no sig- the Filbins decided to settle two and a half Judge Charles R. Breyer considered a Jewel nificant and unresolved questions of federal months later, no past decision by Fitzgerald waiver that the former partners of Brobeck, law, the court denied the motion.60 hobbled them. “[T]hey were free agents… Phleger & Harrison LLP added to their part- As law firm bankruptcies proliferated, Nothing prevented their new counsel from nership agreement shortly before the firm other courts grappled with Jewel issues last giving them impartial advice.”54 The court was forced into involuntary bankruptcy in year. Thus, in Development Specialists, Inc. added it was “supremely ironic” that the 2003. When former Brobeck partners took v. Akin Gump Strauss Hauer & Feld LLP,61 former clients tried to use Fitzgerald’s history unfinished business to Paul Hastings, the the U.S. District Court for the Southern Dis- of success in prior condemnation cases and bankruptcy trustee brought an adversary pro- trict of New York held that unfinished busi- ness, whether billed hourly or on a contin- gent fee, belonged to the dissolved Coudert Brothers firm, and in Huber v. Etkin,62 the Pennsylvania Superior Court similarly held that contingent fees must be shared as part- nership assets. In Geron v. Robinson & Cole LLP,63 another federal district judge in New York held that California law and New York law are different, so profits earned by Robinson & Cole LLP belonged to the bankrupt Thelen firm, but Seyfarth Shaw LLP could retain its fees because they would bestow an unjust windfall on Thelen and clash with New York’s Rules of Professional Conduct and public policy favoring client autonomy and lawyer mobility. Rules Revision The State Bar’s Board of Governors approved revised Rules of Professional Conduct two years ago, but none can take effect until approved by the supreme court. The State Bar has submitted the new rules to the supreme court twice—its initial submission of 67 rules was deemed too voluminous and withdrawn in 2011, and a new petition in October 2012 contained a test batch of just two rules.64 I

1 MCLE Audit Results Encouraging, but Some Attorneys Still Face Discipline, CAL. BAR J. (Dec. 2012). 2 Justices Return 24 Discipline Cases to State Bar, L.A. DAILY J., June 25, 2012; Supreme Court Returns

30 Los Angeles Lawyer April 2013 18 More Discipline Cases to State Bar, L.A. DAILY J., 22 In re Pacific Pictures Corp., 679 F. 3d 1121 (9th Cir. (9th Cir. 2012). Aug. 28, 2012. 2012). 46 In the Matter of Linda Nell Lowney, No. 07-O- 3 Judicial Branch Dealing with Ongoing Funding Cuts, 23 Diversified Indus., Inc. v. Meredith, 572 F. 2d 596 11504-PEM (State Bar Ct. Rev. Dept. Apr. 4, 2012), L.A. DAILY J., Nov. 26, 2012. (8th Cir. 1978) (en banc). available at http://members.calbar.ca.gov/fal/Member 4 Lee Smalley Edmon, The New Normal in the Los 24 United States v. Ruehle, 583 F. 3d 600, 607 (9th Cir. /Detail/83670. Angeles County Superior Court, CAL. LITIGATION 2009) (internal quotation marks, brackets, and ellipses 47 Chodos v. Cole, 210 Cal. App. 4th 692 (2012). (2012). omitted). 48 CODE CIV. PROC. §425.16. 5 Richard J. Burdge Jr., Justice Delayed, L.A. DAILY J., 25 Compare to California’s opposite approach in Costco 49 Id. at 703-04. Dec. 11, 2012. Wholesale Corp. v. Superior Court, 47 Cal. 4th 725, 50 Id. at 705. 6 Devon Myers & Sergio Garcia, Waiting to Become 732 (2009) (quoting Mitchell v. Superior Court, 37 Cal. 51 Id. at 706. an Attorney after Passing the Bar, LOS ANGELES LAWYER 3d 591, 599-600 (1984)). 52 Filbin v. Fitzgerald, 211 Cal. App. 4th 154 (1st (Feb. 2013); Court to Review Request of Illegal 26 See Regents of the Univ. of Cal. v. Superior Court, Dist. App. 2012). Immigrant to Practice Law, LOS ANGELES TIMES, May 165 Cal. App. 4th 672 (2008). 53 Id. at 164. 17, 2012; California Legislature Passes Resolution 27 See CODE CIV. PROC. §2018.030(a), (b). 54 Id. at 171. Supporting License for Undocumented Lawyer, 28 28 CODE CIV. PROC. §2018.030(b). 55 Id. LAW. MAN. PROF. CONDUCT 572 (Sept. 11, 2012). 29 Coito v. Superior Court, 54 Cal. 4th 480 (2012). 56 Jewel v. Boxer, 156 Cal. App. 3d 171 (1984). 7 Family Looks for Answers in Attorney’s Murder, 30 Id. at 495-96. 57 Greenspan v. Paul Hastings Janofsky & Walker L.A. DAILY J., Apr. 25, 2012. 31 Greyhound Corp. v. Superior Court, 56 Cal. 2d LLP, ____ F. Supp. 2d ____, 2012 WL 3283516 (N.D. 8 Beltran v. Avon Prods., Inc., 867 F. Supp. 2d 1068 355 (1961). Cal. 2012). (C.D. Ca. 2012). 32 Coito, 54 Cal. 4th at 498. 58 Greenspan v. Orrick, Herrington & Sutcliffe (In re 9 Jessen v. Hartford Cas. Ins. Co., 111 Cal. App. 4th 33 Id. at 502. Brobeck Phleger & Harrison), 408 B.R. 318, 346-48 698 (2003). 34 See, e.g., Chambers v. Kay, 29 Cal. 4th 142 (2002); (Bankr. N.D. Cal. 2009). 10 Henricksen v. Great Am. Sav. & Loan, 11 Cal. App. Margolin v. Shemaria, 85 Cal. App. 4th 891 (2000). 59 In re Heller Ehrman LLP, 464 B.R. 348 (N.D. Cal. 4th 109 (1992). 35 Barnes, Crosby, Fitzgerald & Zeman, LLP v. Ringler, 2011). 11 Beltran, 867 F. Supp. 2d at 1079, 1081. 212 Cal. App. 4th 172 (2012). 60 Greenspan, 2012 WL 3283516, at *8 (N.D. Cal. 12 Kirk v. First Am. Title Ins. Co., 183 Cal. App. 4th 36 Gurney v. Legend Films, Inc., 2012 U.S. Dist. LEXIS 2012). 776 (2010). 131547 (S.D. Cal. Sept. 14, 2012). 61 Development Specialists, Inc. v. Akin Gump Strauss 13 Id. at 1083-84. 37 Maples v. Thomas, 132 S. Ct. 912 (2012). Hauer & Feld LLP, 477 B.R. (S.D. N.Y. 2012); 28 LAW. 14 Rodriguez v. Disner, 688 F. 3d 645 (9th Cir. 2012). 38 Id. at 920. MAN. PROF. CONDUCT 327 (June 5, 2012). 15 Id. at 650. 39 Id. at 920-22. 62 Huber v. Etkin, 58 A. 3D 772 (Super. Ct. Pa. 2012) 16 Rodriquez v. West Publ’g Co., 563 F. 3d 948, 959- 40 Id. at 917. (en banc); 28 LAW. MAN. PROF. CONDUCT 733 (Dec. 4, 60 (9th Cir. 2009). 41 Coleman v. Thompson, 501 U.S. 722, 753-54 (1991). 2012). 17 Id. 42 Maples, 132 S. Ct. at 924. 63 Geron v. Robinson & Cole LLP, 476 B.R. 732 (S.D. 18 Id. at 969. 43 In the Matter of Chance Edward Gordon, No. CV N.Y. 2012). 19 Disner, 688 F. 3d at 652. 12-9299 RSWL (MRWx) (C. D. Cal. Nov. 8, 2012). 64 California State Bar Reboots Effort to Gain Court’s 20 Pringle v. LaChapelle, 73 Cal. App. 4th 1000 (1999). 44 Id., Civil Minutes of Nov. 8, 2012. Approval of Proposed Rule Updates, 28 LAW. MAN. 21 Id. at 657-58. 45 United States v. Lopez-Avila, 678 F. 3d 955, 964-66 PROF. CONDUCT 748 (Dec. 5, 2012).

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Los Angeles Lawyer April 2013 31 by Abbas Hadjian

THE CHILDREN OF Shari’a In matters of child custody and spousal support, Islamic nations apply civil and Islamic legal traditions differently

THERE ARE TWO SOURCES of Islamic good friends; and give them financial support. tween custody of male and female children. law, or shari’a. One source is the Koran and This responsibility is held mostly by the Under Shi’a law, custody typically reverts to Hadith.1 The second is the application of mother, especially if the father remarries and the father when boys reach the age of two, ijma’a (consensus), qyias (comparison), and the mother remains unmarried. However, while for Sunnis the age limit is seven, at aql (reason) to the source. After Muhammad’s fathers are in control of legal custody and may which time a boy may choose to remain with death, two sects (Sunni and Shi’a) of Islam directly control the movement of their chil- his mother or live with his father. With girls, emerged. Sunni jurisprudence includes the dren (including change of residence, choice of Shi’a custody reverts to the father at the age Hanafi, Maliki, Shafi’i, and Hanbali schools, employment, travel abroad, and obtaining a of sexual maturity, while Sunni rules vary. and Shi’a jurisprudence includes the Zaid- driver’s license or passport). Fathers also have They include leaving the decision to the girl, ayyah, Jafari, and Isma’iliah schools. Dif- indirect control the flow of financial support continuing custody with the mother, and ferent Islamic nations apply Islamic laws of to mothers.2 reverting custody to the father. Sunnis and custody, visitation, and child and spousal Regarding physical custody, Koranic verses Shi’as also differ as to the age of termination support differently, and the laws are chang- provide that mothers have custody of children of custody. Most traditions agree that upon ing. Practitioners who work with Muslim during nursing and up to the age of two sexual maturity, children should be given clients can benefit from an understanding of or two and a half. Verses also provide that freedom of choice. Table 1 summarizes phys- how shari’a applies to family law issues, fathers and mothers should consult each ical custody rules under five schools. including child custody. other in raising their children. Muhammad Mothers are often awarded custody of Under shari’a, those who have custody of has been quoted as saying that divorced moth- younger children are obliged to raise them as ers who remain unmarried have a greater Abbas Hadjian is a certified family law specialist Muslims; give them religious, moral, and right to raising a child.3 who practices family law in Sherman Oaks and physical education; allow them access to Islamic jurisprudence differentiates be- provides expert testimony on Iranian civil law. HADI FARAHANI

32 Los Angeles Lawyer April 2013

children up to age seven for boys and nine for and the type of education received. countries departs from tradition. The laws of girls. Exceptions include age two for boys Although custodial mothers are restricted Bangladesh, a former colony of England, under Jafari jurisprudence, and continuation from remarrying, in some jurisdictions, a show the influence of common law. The coun- of custody of girls by the mothers to the date father’s petition for custody based on a moth- try’s marriage and family laws, however, are of marriage in Maliki jurisprudence. Prior er’s remarriage may be waived if the peti- numerous, overlapping, inconsistent, and to the age at which custody transfers from the tion is not raised in a timely manner. Em- confusing. Simply making list offers an expla- mother to the father, the physical or financial ployment of custodial mothers may be nation: the Divorce Act of 1869; the Christian inability of a mother to provide for children, substantially curbed if the father disapproves. Marriage Act of 1872; the Special Marriage or her insanity or remarriage, disrupts a The father’s obligation to provide a suitable Act of 1872; the Married Women’s Property mother’s custody right and awards custody to residence for his children limits the freedom Act of 1874; the Births, Deaths and Marriages the mother’s qualified next of kin, starting of custodial mothers to change their resi- Registration Act of 1886; the Guardians and with the child’s father. dence or their children’s residence. Only Wards Act of 1890; the Foreign Marriage Whether paternal custody begins at two, fathers can apply for their children’s passports, Act of 1903; the Anand Marriage Act of seven, or nine, it may end at the age of and in the majority of jurisdictions, children 1909; the Child Marriage Restraint Act of puberty for boys or the first menstrual period cannot leave a country without their father’s 1929; the Parsi Marriage and Divorce Act of for girls, when what is known as the age of permission or a court order. In some juris- 1936; the Arya Marriage Validation Act of discretion begins. At that age, children may dictions, unpermitted foreign travel by a cus- 1937; the Muslim Personal Law (Shariat) decide who they would like to stay with, and todial mother is a crime. Application Act of 1937; the Dissolution of the choice is not limited to a child’s parents. Financial guardianship is vested in fathers Muslim Marriages Act of 1939; the Hindu Grandparents, aunts, or uncles may be cho- and grandfathers unless transferred by agree- Married Women’s Right to Separate Residence sen. A religious judge make final decisions on ment or assigned by the court to mothers or and Maintenance Act of 1946; the Muslim custody disputes. This judge has broad dis- third parties. Fathers are the recipients of a Family Laws Ordinance of 1961; the Public cretion and may consider physical, mental, child’s earnings after divorce and are autho- Servants Marriage with Foreign Nationals emotional, religious, financial, or any other rized to purchase, sell, encumber, and man- Ordinance of 1976; the Dowry Prohibition relevant factors, including a child’s preference. age a child’s properties. This right is especially Act of 1980; and the Family Court Ordinance significant if children receive inheritances or of 1985. The Supreme Court of Bangladesh Legal Custody gifts during the marriage. This rule also is rel- has assumed a very active role in moderniz- Under shari’a, the father is the head of the evant when children receive public assistance ing Hanafi principles.5 Divorcing couples are family and in charge of the children until or private insurance benefits. For example, first directed to an arbitration council before termination of custody. The preference for upon the death of a father, his children’s coming to court. The court considers the granting physical custody to mothers during paternal grandfather may receive the death child’s preference, welfare, education, and a child’s tender years does not change this gen- benefits, but the children’s mother has the religion in its decision. The law considers eral rule. In addition, because mothers and burden of physical and legal custody.4 the best interest of the child as the para- fathers are mandated to raise their children mount factor and provides the courts with Child Custody by Nation as Muslims, a Muslim mother who converts flexibility in awarding custody. A mother’s to another religion is not permitted to keep Table 2 summarizes the status of legal and remarriage results in loss of custody. In Md. custody of a Muslim child. Fathers must physical custody in 15 Islamic nations rep- Abu Baker Siddique v. S.M.A. Bakar,6 the approve of their children’s education, includ- resenting five Islamic legal traditions. The Supreme Court of Bangladesh granted custody ing the places and types of schools attended, table shows how how custody law in Islamic of an eight-year-old boy to his mother, find- ing that the country’s custody rules were not TABLE 1 Custody and Transfer in Five Islamic Schools of Law based on the Koran or Hadith. No consensus has been established among Bangladeshi courts, however.7 SCHOOL TRANSFER NEXT ELIGIBLE NEXT ELIGIBLE NEXT ELIGIBLE A Dutch colony until 1945, Indonesia TRIGGER CUSTODIAN CUSTODIAN CUSTODIAN operates under civil law that was promulgated during the colonial period. Sources of law Hanafi Boy: 7 Boy: Either parent Maternal grandmother Mother’s sister include Dutch law, customary law (known as Girl: 9, Marriage Girl: Father or paternal grandmother adat), and Islamic law. The country has the largest Muslim population of any nation in Shafi’i Boy: 7 Choice of either Maternal grandmother Mother’s sister Girl: 7 parent or paternal grandmother the world, but Islam is not the official religion. Custody of children is subject to the nation’s Maliki Boy: 15 Grandmother Maternal grandmother Paternal civil code, which is influenced by Dutch law Girl: Marriage or mother’s sister grandmother and Shafi’i jurisprudence. In the absence of parental agreement, a child’s custody must be Hanbali Boy: 7 Choice of either Maternal grandmother Mother’s sister ordered by the court as part of a divorce Girl: 7 parent or paternal grandmother decree. Custody of children under the age of Jafari Boy: 2 Father Paternal grandfather Paternal next of kin 12 is awarded to the mother, while the father Girl: 7 has the responsibility to maintain the children. After 12, the children are free to choose to remain with their mother or to go to their Notes: Mothers are granted physical custody of small children in most cases, but custody transfers to the father father. Remarriage of the mother is ground for at the ages shown in the Transfer Trigger column. loss of custody. In Islamic jurisprudence, a person’s age is calculated by lunar year. To calculate age in lunar years, reduce the Iran is the most populous Shi’a country. age in solar years by 8 percent or by a ratio of 336 to 365. Iranian family law statutes include the Mar-

36 Los Angeles Lawyer April 2013 riage Act of Non-Shi’a Muslims of 1933, the age limits based on best-interest principles. not authorized to enjoin the child’s departure.8 Ordinance re Marriage of Iranian Women After the Islamic Revolution of 1979 and a The family law of Morocco, a former to Foreign Nationals of 1967, the Divorce change from monarchy to governance of colony of France, is influenced by the Modification Ordinance of 1993, the Divorce Islamic scholars, Islamic criminal law was Napoleonic Code. Under the Moroccan con- Explanation Ordinance of 1994, the Family incorporated in the Iranian legal system, but stitution, Islam is the state religion. The Courts Act of 1994, and the Ordinance of prerevolutionary personal status law remained Islamic provisions of the law are inspired by Marriage of Iranian Men to Foreign Nationals nearly intact, and to some extent liberaliza- Maliki jurisprudence. The Personal Status of 2003. The Iranian Civil Code of 1928-1935 tion and equalization of marital rights during Law was amended in 1992, 1993, and 2004 was promulgated by a committee of Iranian and after the marriage were accepted. In the in order to increase gender equality. In the jurists with backgrounds in the civil law of aftermath of war between Iran and Iraq, the event of divorce, children up to the age of 15 France, Belgium, and Switzerland. These custodial rights of war widows were sub- stay with their mother, and thereafter may jurists, with the assistance of Shi’a scholars, stantially expanded. In 2003, the age of cus- choose to stay with the mother or father. A incorporated the general principles of Islamic todial transfer for boys was raised to seven, custodian must be an adult of good charac- marriage, divorce, paternity, guardianship, at which time custody may revert to the ter who is able to safeguard the health and and probate law into the civil code, leaving father unless determined otherwise by the moral education of the children and who is many details to the discretion of courts. court. In making a ruling, the court must free from contagious diseases. Subject to con- Iranian civil law provided priority in cus- consider the child’s best interest. A family ditions, children remain in the custody of tody to the mother of male children up to the court may sanction a father’s violation of the their mother even if she remarries. The chil- age of two and female children to the age of custodial rights of a mother if he sends their dren always spend the night at the custodian’s seven but allowed the court to disregard these children out of the country, but the court is house unless a judge decides otherwise. The court may resort to the assistance of a social TABLE 2 Age of Transfer, Discretion, Maturity, and Marriage in 15 Islamic Countries worker to prepare a report on the custodian’s home and the extent to which it meets the material and moral needs of the children. COUNTRY SECT/SCHOOL TRANSFER AGE1 DISCRETION AGE2 MATURITY AGE3 MARRIAGE AGE4 Saudi Arabia is the only Islamic country that does not have a promulgated family Afghanistan Sunni/Hanbali 7 9 N/A N/A 18 18 18 16 code. Religious courts follow Hanbali tradi- tion to decide issues of custody. Mothers Azerbaijan Shi’a/Jafari N/A N/A BIC BIC 21 21 18 18 have custody of children to the age of seven. (On the other hand, Qatar, also a Hanbali Bangladesh Sunni/Hanafi N/A N/A 7 9 18 18 21 18 jurisdiction, favors award of custody to the mother of sons up to the age 11 and daugh- Egypt Sunni/Hanafi N/A N/A 15 15 15 15 18 18 ters up to 13.) The mother must be an adult and of sound mind in order to be granted cus- Indonesia Sunni/Shafi’i N/A N/A 12 12 18 18 19 16 tody. The mother may lose custody if she remarries someone who is outside the pro- Iran Shi’a/Jafari 7 7 15 9 15 9 15 13 hibited degree of relationship to the children, or if she does not raise a Muslim child as a Iraq Shi’a/Jafari N/A N/A 10 10 15 15 18 18 Muslim. The emphasis placed upon an Islamic upbringing in an Islamic environment makes Jordan Sunni/Shafi’i N/A N/A 15 15 18 18 16 15 it difficult for a non-Muslim or foreign mother to obtain custody of her Muslim children.9 Morocco Sunni/Maliki N/A N/A 15 15 18 15 18 15 Visitation and Access

Nigeria Sunni/Maliki N/A N/A 7 9 15 9 15/21 12/18 The traditional views of right of access or visitation are reflected in a hadith that states, Pakistan Sunni/Hanafi N/A N/A 7 9 18 18 18 16 “If anyone separates a mother and her child, Allah will separate him and his loved ones on Qatar Sunni/Hanbali N/A N/A 11 13 18 18 18 16 the Day of Resurrection.” Under various Shi’a and Sunni legal traditions, noncustodial par- Sudan Sunni/Malkiki N/A N/A 7 9 18 18 PUB PUB ents enjoy the right of visitation, but length and frequency vary. Islamic privacy rules create a Saudi Arabia Sunni/Hanbali N/A N/A 7 9 18 18 18 18 special problem regarding visitation. Under Islamic law, men and women belong to one of Turkey Sunni/Hanafi N/A N/A BIC BIC 18 18 17 17 two groups: nonmarriageables and mar- riageables. Women and men who are non- marriageables can freely visit in person, with Notes: “BIC” indicates best interest of the child. “PUB” indicates puberty. or without others present, without hijab, and 1 The age at which the custody right of the mother transfers to the father. may travel together. This is not so with mar- 2 The age at which the child’s custody may be transferred from one parent to another, or to a qualified third party, based on the discretion of the child and the court. riageables, which generally includes former 3 The age at which children are recognized as adults. spouses. Under these circumstances, visita- 4 The age at which children may marry without a court order. In many jurisdictions, age of marriage may be reduced tion may violate privacy rules. by a year of two. Regardless of age, females cannot get married without the consent of a guardian, normally the In Bangladesh, Sections 41-45 of the father or other paternal next of kin. Divorce Act of 1869 provide the court with

Los Angeles Lawyer April 2013 37 the jurisdiction to make pendente lite and child. It is particularly difficult for a father is unable to support all the persons he postjudgment orders. The Guardians and non-Saudi mother who was not mar- is legally required to support, precedence Wards Act of 1890 applies to the issues of cus- ried to the father of her child to obtain shall be given to the wife before the children. tody and visitation. The Muslim Family Law a visa for entry into Saudi Arabia to Spousal Support Ordinance of 1961 provides that disputes visit a child abducted there.12 not resolved by arbitration will be decided by The Koran provides for the support of wives Child Support a court. In Indonesia, the Civil Code of 1847 after divorce. This support is defined and authorizes nonappealable pendente lite orders. In several verses, the Koran calls on Muslim limited to the period of iddah, which is three Following the judgment granting divorce, fathers to support their children after disso- months or the termination of a pregnancy. the court determines the issue of visitation. lution of marriage. Sunni and Shi’a jurispru- During the iddah, a husband must support his The parent who has not been appointed dence agree that during and after termination wife according to his means, which includes guardian or who has been denied visitation of the marriage, the father must maintain residency in the family residence. After iddah, may oppose the ruling and appeal. The court, the children whether the wife is poor or rich. support may continue in the form of com- upon showing change of circumstances, may In Bangladesh, the Divorce Act of 1869 pro- pensation for breast feeding. amend its ruling. vides for maintenance of wives but is silent In Bangladesh, in Muhammad Hefzur Rahman v. Shamsun Nahar Begum,13 the supreme court, relying on the Koran, ruled The father is the head of the family that a Muslim husband’s responsibility to and in charge of the children until maintain his divorced wife does not cease with the expiration of the iddah. The court termination of custody. The preference stated that a former husband is bound to provide his divorced wife with maintenance for granting physical custody to mothers on a reasonable scale for an indefinite period until she remarries. during a child’s tender years does not In Egypt, the Decree-Law No. 25 of 1929 provides for two types of alimony: iddah and change this general rule. enjoyment. The law limits iddah alimony to one year, even if the court orders a longer The Iranian Civil Code provides for right regarding child support. Accordingly, the time. However, if a marriage is consummated of visitation of the child by the noncustodial general principle of Muslim law regarding the and the wife is divorced without her consent parent, and, absent parental agreement, a duty of fathers to support children is applic- or fault, she is entitled to another two years court must provide for the time and place of able. In Indonesia, the civil code provides of support, at the rate of iddah alimony. In visitation. Failure of a custodial parent to that upon separation from bed and board ordering the additional support, the court provide the child for visitation is an offense or divorce, the parents are obliged to support must consider husband’s financial situation, that may result in imprisonment until com- their minor children as decided in court. The reason for divorce, and the length of the mar- pliance.10 After reaching the age of discretion duty to support continues if the court grants riage. Enjoyment alimony may be paid in (15 for boys and 9 for girls), children cannot custody to a third party or if the child is installments. be forced to visit the noncustodial parent.11 placed with a public or private guardian. Indonesia applies fault-based divorce. The In Morocco, the 2004 Family Code dic- In Iran, the maintenance of the children is civil code authorizes a wife to claim support tates the visitation right of noncustodial par- the duty of the father. On his death or inca- for her maintenance during pendency of lit- ent. Visitation is a right, and its terms may be pacity for maintenance, this duty devolves igation, provided she remains in the family reached by an agreement included in the cus- upon the paternal grandfather, and then upon residence or leaves with the court’s permission. tody decree. Otherwise, it will be determined the mother, maternal grandfather and grand- Upon death of the guilty spouse, the innocent by the court on a case-by-case basis. The vis- mother, and paternal grandmother, with pref- spouse will inherit all benefits granted to him itation order may be modified if it becomes erence going to the nearer kin of the father. or her by the other. In the absence of income, detrimental to the child or the parents. If the grandparents are similar in degree of support may be satisfied by transfer of assets Violation of a visitation decree or deception kinship, they must pay maintenance expenses from one spouse to another. Support termi- in its execution is ground for modification. equally. The court has power to enforce sup- nates upon the death of either spouse. Upon death of one parent, the surviving par- port against a third party. Iranian Civil Code provides for payment ent must arrange for the visitation of the Moroccan law differentiates between the of support by a husband to his former wife,14 children with the parents of the deceased. expenses of a custodian’s salary, the child’s and she is entitled to support during iddah. The best-interest-of-the-child rule applies. accommodation, breast feeding, and child (In Farsi, the word is iddeh.) The Iranian In Saudi Arabia, according to the Reunite support. All are payable by the father if he is Civil Code also provides for settlement of International Child Abduction Centre, a non- responsible for the child’s maintenance. any unpaid bridal gift or dowry (known as a profit in the United Kingdom: Children may not be evicted from their par- mahr). If she is pregnant, she is entitled to sup- Although Islamic law confirms that a ents’ conjugal home until the judgment is port until the child is born. Iddah lasts for child should have access to both par- entered, and upon entry of the judgment, the three menstrual periods or three months. The ents, this cannot be guaranteed in prac- court must determine the amount and the wife’s support takes precedence over support tise in Saudi Arabia. An access order manner of rent to be paid and define the of the husband’s other relatives, and the wife’s is very hard to implement and the sys- measures and procedures that will guarantee claim for unpaid support takes precedence tem of sponsorship for entry into Saudi the execution of the judgment by the father over third-party creditor claimants. In the Arabia makes it difficult for a non- concerned. Maintenance of children shall event of the husband’s bankruptcy, the wife’s Saudi parent to obtain a visa to enter include cost of food, clothing, medical care, claim must be satisfied first. the country for contact visits with their education, and other necessary expenses. If a The Moroccan family code requires sup-

38 Los Angeles Lawyer April 2013 port for duration of iddah and adds housing accommodation. The law requires the deposit LAW FIRM FOR SALE Does LACBA have of a sum (decided by the court) by the hus- band within 30 days of filing for divorce to your current discharge the support that is due to the wife Prominent general law practice in e-mail address? and dependent children. The amount due to Bishop, California Inyo County’s major trade center. the wife considers any delayed bride price or The Los Angeles County Bar Association is your resource dowry, maintenance for the period of iddah, Enjoy an historically healthy and sus- for information delivered via e-mail and the consolation gift, which is assessed tained revenue stream, with a lower on a number of subjects that based on the length of the marriage, the finan- cost of living and great life style. impact your practice. cial means of the husband, and the reasons for Access to year-around recreational activities. Control your professional divorce. During iddah, the wife may remain Update your records online at life, don’t let it control you. www.lacba.org/myaccount or in the conjugal home or another suitable Call Ed Poll @ 800.837.5880 call Member Services at 213.896.6560. home, depending on the financial situation. Failing this, the court fixes an amount of money to cover housing expenses. The court- ordered maintenance of the wife starts from the date the husband has ceased to pay the maintenance expenses incumbent upon him. The wife may lose her right to maintenance if she refuses a court-ordered return to the conjugal home. In Saudi Arabia, according to one source, “In all cases, the husband is required to pay the wife a one-off payment, pre-agreed at the time of the marriage.”15 Modern shari’a law reflects the social, economic, and political values and goals of millions of Muslims. In particular, the fam- ily law of various countries reflects not only 14 centuries of shari’a law but also its more contemporary manifestations. I

1 See, e.g., http://www.thefreedictionary.com/hadith (“a tradition based on reports of the sayings and activ- ities of Muhammad and his companions”). 2 See, e.g., http://www.onislam.net/; http://www.faqs .org/childhood/In-Ke/Islam.html; http://coleneallen .blogspot.com/2012/04/rights-of-father-under-sharia-law .html#!/2012/04/rights-of-father-under-sharia-law.html. 3 See, e.g., http://islamqa.info/en/ref/20473; http: //www.islamic-sharia.org/children/islamic-perspective -on-child-custody-after-divorce-3.html; http: //muslimmarriagecontract.org/laws.html. 4 See, e.g., JAMAL J. NASIR, THE ISLAMIC LAW OF PERSONAL STATUS (2002); DAVID PEARL & WERNER MENSKI, MUSLIM FAMILY LAW (1998). 5 See Alamgir Muhammad Serajuddin, Judicial Activism and Family Law in Bangladesh, J. OF THE ASIATIC SOCI- ETY OF BANGLADESH (HUMANITIES) (June 2010) [here- inafter Judicial Activism] available at http://www .asiaticsociety.org.bd/journals/June_2010/index.htm. 6 Md. Abu Baker Siddique v. S.M.A. Bakar, 38 DLR (AD) (1986). 7 See Judicial Activism, supra note 5. 8 Consultive Op. No. 7-5263 (1373/08/03, Oct. 25 1994). 9 See, e.g., http://libguides.law.harvard.edu/islamic _family_law; http://www.wikigender.org/index.php /Qatar. 10 Consultive Op. No. 7-4905 (1379/05/31, Aug. 21 2000). 11 Consultive Op. No. 7-7626 (1380/08/02, Oct. 24 2001). 12 See http://www.reunite.org/edit/files/Islamic %20Resource/Saudi%20Text.pdf. 13 Muhammad Hefzur Rahman v. Shamsun Nahar Begum, 15 BLD 34 (1995). 14 Qanun-I Madani [Iranian Civil Code], arts. 1078- 1101 (marital gift by husband to the future wife). 15 http://genderindex.org/country/saudi-arabia.

Los Angeles Lawyer April 2013 39 The LOS ANGELES LAWYER Semiannual Guide to Expert Witnesses

Los Angeles County Road Department, Riverside traffic accidents. Construction and industrial accidents. ACCIDENT ANALYSIS/ County Road Department, city of Irvine, and Federal Building and OSHA code compliance. Slip, trip, and RECONSTRUCTION Highway Administration. Knowledge of governmental falls. Human factors. Safety evaluation. Computerized agency procedures, design, geometrics, signs, traffic analysis and exhibits. Free initial file review. 4X FORENSIC ENGINEERING controls, maintenance, and pedestrian protection barri- LABORATORIES, INC. ers. Hundreds of cases. Undergraduate work—UCLA, ACCOUNTING 5262 Oceanus Drive, Huntington Beach, CA 92649, graduate work—Yale University. (714) 450-8500, fax (714) 450-8599, e-mail: phil ADVISORS/EXPERTS @ MCS ASSOCIATES MOMENTUM ENGINEERING CORP @4Xforensic.com. Web Site: www.4Xforensic.com. 18881 Von Karman, Suite 1175, Irvine, CA 92612, Contact Phil Van Herle. 4X Forensic Engineering 3860 Del Amo Boulevard, Suite 402, Torrance, CA (949) 263-8700, fax (949) 263-0770, e-mail: experts Laboratories is a full-service forensic engineering labo- 90503, (310) 406-3657, fax (310) 542-9014, e-mail: @mcsassociates.com. Web site: www.mcsassociates ratory. We provide expert witness and analytical and [email protected]. Web site: www.momentum .com. Contact Norman Katz, managing partner. testing services in the following areas: fires and explo- -eng.com. Contact Ed Fatziner. Expert witness ser- Nationally recognized banking, finance, insurance, and sions: electrical and gas product defect investigations, vices, heavy truck, crash date recorder, airbag control real estate consulting group (established 1973). Experi- thermal and fire modeling and laboratory testing. Water module, vehicle dynamics and testing, animation and enced litigation consultants/experts include senior loss: materials, corrosion and failure analysis of plumb- graphics, forensic engineering, failure analysis, and mo- bankers, lenders, consultants, economists, accoun- ing products. Failure Analysis: metallurgy, product test- torcycle dynamics. tants, insurance underwriters/brokers. Specialties in- ing and computerized stress analysis. Accident recon- clude: lending customs, practices, policies, in all types struction: automotive, trucks, construction equipment, CARL SHERIFF, PE, FORENSIC ENGINEER of lending (real estate, subprime, business/commercial, 1 and premises liability. 10153 ⁄2 Riverside Drive, Suite 365, Toluca Lake, CA construction, consumer/credit card), banking opera- 91602, (818) 766-9259, fax (818) 908-9301, e-mail: tions/administration, trusts and investments, economic MARTIN M. BALABAN, PHD, PE [email protected]. Contact Carl Sheriff, PE, analysis and valuations/damages assessment, insur- 18075 Ventura Boulevard, Suite 209, Encino, CA forensic engineer. Degrees in law and engineering. ance claims, coverages and bad faith, real estate bro- 91316. Cell (818) 389-2062, (818) 344-2700. email: Licensed safety engineer, general contractor, real es- kerage, appraisal, escrow, and title insurance. [email protected]. Web site: www.jurispro tate broker, and certified building and playground in- .com/MartinBalaban. Contact Martin Balaban, PhD, spector. Licensed truck driver. Consulting and expert CORNERSTONE RESEARCH PE. PhD Mechanical Engineering UC Berkeley, MS testimony on premises liability, product defects, and 633 West Fifth Street, 31st Floor, Los Angeles, CA Mechanics, BS Civil Engineering. Licensed Safety Engi- 90071-2005, (213) 553-2500, fax (213) 553-2699, neer. Extensive Expert Testimony. Engineering, me- Web site: www.cornerstone.com. Contact George G. chanics, biomechanics, safety, human factors. Strong, Jr., Richard W. Dalbeck, Katie J. Galley, Premises liability: Pedestrian slip/trip, coefficient of fric- TASAmed Has Elaine Harwood, Carlyn Irwin or Erin McGlogan. SM tion, stairs, ramps, handrails, guardrails, sidewalks, Cornerstone Research provides attorneys with expert building codes, ADA, electronic gates, lighting, glass, Your Medical Expert. testimony and economic and financial analyses in all screens. Industrial/Construction accidents: Machine phases of commercial litigation. We work with faculty guarding, forklifts, conveyors, hoists, lifts, ladders, scaf- and industry experts in a distinctive partnership that folds, power tools, fasteners, construction vehicles, combines the strengths of the business and academic OSHA. Products: Fitness equipment, chairs, consumer worlds. Our areas of expertise include identifying and products. Collisions: Vehicles (all types), bicycles, supporting expert witnesses in intellectual property, an- pedestrians, component failures 72. titrust, securities, entertainment, real estate, financial institutions, and general business litigation. DILL ENGINEERING AND ASSOCIATES 30100 Town Center Drive, Suite 0-151, Laguna Niguel, FULCRUM INQUIRY CA 92677, (949) 249-9057, e-mail:pdill9041@gmail 888 South Figueroa Street, Suite 2000, Los Angeles, .com. Contact Peter M.W. Dill. Bio-mechanical and CA 90017, (213) 787-4100, fax (213) 891-1300, human factors—motor vehicle injury analysis, automo- e-mail: [email protected]. Web site: www.fulcrum bile and motorcycle design and mechanical/electronic • Outstanding local and national Experts .com. Contact David Nolte. Our professionals are ex- failure analysis. Technical areas of specialization: perienced CPAs, MBAs, ASAs, CFAs, affiliated profes- motor vehicle accident reconstruction, bio-mechani- in more than 1,000 healthcare categories – sors, and industry specialists. Our analysis and re- cal/motor vehicle injury analysis, human factors, auto- even hard-to-find specialties search, combined with unique presentation tech- mobile and motorcycle design and manufacture, me- niques, have resulted in an unequaled record of suc- chanical/electronic failure analysis. Professional experi- • Services include prompt, customized cessful court cases and client recoveries. Our expertise ence: thirty-five years of automotive safety research encompasses damages analysis, lost profit studies, and development, accident reconstruction, vehicle de- searches, referrals,resumes, and your business and intangible asset valuations, appraisals, sign and manufacture as a scientist/engineer, senior initial interview calls with experts fraud investigations, troubled company consultation, project engineer, development, manufacturing and test statistics, forensic economic analysis, royalty audits, engineer. Qualified as a motor vehicle accident recon- • 5 decades of referral experience strategic and market assessments, computer foren- struction, product defect, and bio-mechanical engi- sics, electronic discovery, and analysis of computer- neering. ized data. Degrees/licenses: CPAs, CFAs, ASAs, PhDs, and MBAs in accounting, finance, economics, WILLIAM KUNZMAN, PE and related subjects. See display ad on back cover. 1111 Town and Country #34, Orange, CA 92868, (714) 973-8383, fax (714) 973-8821, e-mail:bill@traffic GLENN M. GELMAN & ASSOCIATES -engineer.com. Web site: www.traffic-engineer.com. CERTIFIED PUBLIC ACCOUNTANTS AND Contact William Kunzman, PE. Traffic expert wit- BUSINESS ADVISERS ness since 1979, both defense and plaintiff. Auto, 1940 East 17th Street, Santa Ana, CA 92705, (714) pedestrian, bicycle, and motorcycle accidents. Largest 667-2600, fax (714) 667-2636, e-mail:rsquar@gmgcpa verdicts: 1) $12,200,000 in pedestrian accident case .com. Web site: www.gmgcpa.com. Contact Richard against Caltrans, 2) $10,300,000 in case against Los 800-659-8464 M. Squar. Glenn M. Gelman and Associates provides Angeles Unified School District. Largest settlement: www.tasamed.com superior litigation support services, including expert $2,000,000 solo vehicle accident case against Cal- [email protected] witness testimony, strategy development, document trans. Before becoming expert witness, employed by

40 Los Angeles Lawyer April 2013 discovery, deposition assistance, computation of dam- ages, arbitration consulting, forensic accounting, inves- tigative auditing, rebuttal testimony, fiduciary account- ings, and trial exhibit preparation. Our areas of exper- tise include business interruption, loss of earnings analysis, breach of contract, partnership dissolution, profits distribution, tax consequences of settlements, reconstruction of accounting records, embezzlement and fraud, contract costs, lost profits, construction claims, damage computations, and malpractice cases. Our comprehensive case list is available upon request. Our practice focuses on closely held entrepreneurial firms in the following industries: construction, real es- tate development, equipment leasing, auto parts (wholesale and retail), manufacturing, and professional services. Honored by Construction Link as the “Best Accounting Firm for the construction industry.” Glenn M. Gelman has been appointed and served as Special Master in litigation support matters and has testified over 30 times. Our comprehensive case list is available upon request. See display ad on page 44.

GURSEY|SCHNEIDER LLP 1888 Century Park East, Suite 900, Los Angeles, CA 90067, (310) 552-0960, fax (310) 557-3468, e-mail: [email protected], [email protected] or gk @gursey.com. Web site: www.gursey.com. Contact Naz Afshar, Keith Dolabson, or Gary Krausz. Forensic accounting and litigation support services in the areas of marital dissolution, civil litigation, business CARPE DATUMTM……SEIZE THE DATA valuation and appraisal, goodwill, business disputes, malpractice, tax matters, bankruptcy, damage and cost-profit assessments, insurance claims, court ac- COMPUTER FORENSICS E-DISCOVERY counting, tracing, and entertainment industry litigation. • Recover Critical Data • De-Duplication See display ad on page 45. • E-Mail Recovery • Redaction HARGRAVE & HARGRAVE, AN • Dates on All Files • Bates Stamped Data ACCOUNTANCY CORPORATION • Cell Phone Forensics • Electronic (ESI) Production 12121 Wilshire Boulevard, Suite 700, Los Angeles, CA 90025, (310) 576-1090, fax (310) 576-1080, e-mail: [email protected]. Web site: 951.780.7892 | DataChasers.com www.hargraveandhargrave.com. Contact Terry M. Hargrave, CPA/ABV/CFF, CFE. Forensic accounting and business valuation services for family law and civil cases. Past chair of California Society of CPAs’ Family Law Section and business valuation instructor for Cali- fornia CPA Education Foundation. Services include business valuations, income available for support, trac- ing separate property, litigation consulting, real estate litigation, mediation, fraud investigations, damage cal- culation, and other forensic accounting work.

KRYCLER, ERVIN, TAUBMAN, AND WALHEIM Securities & Business Law 15303 Ventura Boulevard, Suite 1040, Sherman Oaks, SEC Enforcement Defense CA 91403, (818) 995-1040, fax (818) 995-4124. Web International Business & Securities site: [email protected]. Contact Michael J. Krycler. Litigation support, including forensic account- Class & Derivative Actions ing, business appraisals, family law accounting, busi- Insider Trading ness and professional valuations, damages, fraud in- vestigations, and lost earnings. Krycler, Ervin, Taubman NYSE, AMEX, FINRA, DOC Disciplinary Proceedings and Walheim is a full-service accounting firm serving Broker-Dealer, Investment Company & Investment Adviser Matters the legal community for more than 20 years. See dis- play ad on page 55. Liability Under Federal & State Securities Laws Internet Securities MAYER HOFFMAN MCCANN PC Securities Arbitration 10474 Santa Monica Boulevard, Suite 200, Los Ange- les, CA 90025, (310) 268-2000, fax (310) 268-2001, Law Firm Liability e-mail: [email protected]. Web site: www.MHM-PC .com, www.CBIZ.com. Contact Coral Hansen. Spe- cializes in business litigation, business valuation and appraisal, marital dissolutions, transactional due dili- gence, financial reconstruction, fraud investigation, AV Rated, Former Chair, LACBA Business & Corporations Law Section, LLM Harvard Law School. family limited partnerships, commercial damage and 40 years practicing Securities Law, 12 years with the U.S. Securities and Exchange Commission, lost profits computations, and busines interruption. Ex- Washington D.C. Published Author of Securities Regulations, including eight volume treatise. perienced expert testimony and tax controversy repre- sentation.

MICHAEL D. ROSEN, CPA, PHD, ABV 3780 Kilroy Airport Way, Suite 200, Long Beach, CA 90806, (562) 256-7052, fax (562) 256-7001, e-mail: Citigroup Center • 444 S. Flower Street, 30th Floor • Los Angeles, CA 90071 [email protected]. Web site: www.mrosencpa .com. Contact Michael D. Rosen. We are litigation consultants, forensic accountants, expert witnesses. Our mission is to tell the financial story that underlies every business litigation matter, and to convey that story in a clear and concise manner to the trier of fact.

Los Angeles Lawyer April 2013 41 Our findings allow a realistic assessment of the case accounting, fraud investigation, investigative analysis of personal property and standard of care for appraisers, and support settlement efforts. Our work is designed to liability, marital dissolution, and tax planning and prepa- including USPAP compliance and IRS requirements. render conclusive opinions and to withstand cross-ex- ration. Excellent communicators with extensive testi- Experienced with insurance, damage, loss claims, es- amination. We specialize in business damages (lost mony experience. Prior Big Four accountants. Special- tate tax, equitable distribution, and probate. Establish- profits and loss in value), personal damages (lost earn- ties include accounting, breach of contract, business ing cost basis, estate management, divorce assign- ings), and business valuation. interruption, business dissolution, construction defects, ments, charitable contributions, gift tax, inventory, and delays, and cost overruns, fraud, insurance bad faith, condition reports. Analee McClellan, Manager, Accred- SCHULZE HAYNES LOEVENGUTH & CO. intellectual property including trademark, patent, and ited Senior Appraiser with the American Society of Ap- 660 South Figueroa Street, Suite 1280, Los Angeles, copyright infringement, and trade secrets, malpractice, praisers (ASA), Executive Board L.A. Chapter of ASA, CA 90017, (213) 627-8280, fax (213) 627-8301, marital dissolution, personal injury, product liability, real instructor of valuation theory courses with the ASA. e-mail: [email protected]. Web site: estate, securities, tax planning and preparation, IRS www.schulzehaynes.com. Contact Karl J. Schulze, audit defense, tracing, unfair advertising, unfair compe- FULCRUM INQUIRY President. Specialties: forensic business analysis and tition, valuation of businesses, and wrongful termina- 888 South Figueroa Street, Suite 2000, Los Angeles, accounting, lost profits, economic damages, expert tion. See display ad on page 47. CA 90017, (213) 787-4100, fax (213) 891-1300, testimony, discovery assistance, business valuations, e-mail: [email protected]. Web site: www.fulcrum corporate recovery, financial analysis and modeling, ZIVETZ, SCHWARTZ & SALTSMAN, CPAS .com. Contact David Nolte. Our professionals are ex- member of major professional organizations, experi- 11900 West Olympic Boulevard, Suite 650, Los Ange- perienced CPAs, MBAs, ASAs, CFAs, affiliated profes- ence across a broad spectrum of industries and busi- les, CA 90064-1046, (310) 826-1040, fax (310) 826- sors, and industry specialists. Our analysis and re- ness issues. Degrees/licenses: CPA, CVA, CFE, ABV, 1065. Web site: www.zsscpa.com. Contact Lester J. search, combined with unique presentation tech- PhD-Economics. See display ad on page 51. Schwartz, CPA/CFF, DABFE, DABFA, Michael D. niques, have resulted in an unequaled record of suc- Saltsman, CPA, MBA, David L. Bass, CPA, David cessful court cases and client recoveries. Our expertise JAY SHAPIRO, CPA Dichner, CPA, ABV, CVA, Sandy Green, CPA, encompasses damages analysis, lost profit studies, 10635 Santa Monica Boulevard, Suite 190, Los Ange- Daljeet Kaur, CPA. Accounting experts in forensic business and intangible asset valuations, appraisals, les, CA 90025, (310) 441-3600, fax (310) 441-3610, accounting, tax issues, business valuations, and ap- fraud investigations, troubled company consultation, e-mail: [email protected]. Web site: www praisals, marital dissolutions, eminent domain, insur- statistics, forensic economic analysis, royalty audits, .shapiromedia.com, www.jshapirocpa.com. Jay ance losses, business interruption, goodwill, economic strategic and market assessments, computer foren- Shapiro has specialized in accounting, income tax analysis, investigative auditing, loss of earning, com- sics, electronic discovery, and analysis of computer- preparation and all special financial matters impacting mercial damages, and lost profits. Expert witness testi- ized data. Degrees/licenses: CPAs, CFAs, ASAs, the entertainment and media industry for the past 23 mony preparation, settlement negotiations, and consul- PhDs, and MBAs in accounting, finance, economics, years and has clientele ranging from private individuals tations. See display ad on page 51. and related subjects. See display ad on back cover. to partnerships and corporate entities across all sec- tors on a worldwide basis. Jay will provide you with a ADA/DISABILITY DISCRIMINATION GURSEY|SCHNEIDER LLP realistic financial assessment, expert, objective analy- 1888 Century Park East, Suite 900, Los Angeles, sis, and clear and concise testimony that stands up HAIGHT CONSULTING CA 90067, (310) 552-0960, fax (310) 557-3468, upon cross examination. Jay’s financial expertise in- 1726 Palisades Drive, Pacific Palisades, CA 90272, e-mail: [email protected]. Web site: www clude: tax issues, business litigation, business valuation (310) 454-2988, fax (310) 454-4516. Contact Marcia .gursey.com. Contact Stephan Wasserman. and appraisal, forensic investigation, economic dam- Haight, SPHR—CA. Human resources expert knowl- Gursey|Schneider is an accounting firm specializing in ages, contractual disputes, marital dissolutions, partici- edgeable in both federal and California law. Twenty-five forensic accounting, litigation support services, busi- pations and royalties, and lost earning capacity. years’ corporate human resources management expe- ness valuation, and appraisal services for a variety of rience plus over 20 years as a Human Resources purposes, including marital dissolution, gift and estate SMITH DICKSON, AN ACCOUNTANCY Compliance Consultant in California. Specializations in- planning, eminent domain, goodwill loss, business dis- CORPORATION clude sexual harassment, ADA/disability discrimination, putes, malpractice, tax matters, bankruptcy, damage 18100 Von Karman Avenue, Suite 420, Irvine, CA other Title VII and FEHA discrimination and harass- and cost-profit assessments, insurance claims, and en- 92612, (949) 553-1020, fax (949) 553-0249, e-mail: ment, retaliation, FMLA/CFRA, safety, and wrongful tertainment industry litigation. Gursey|Schneider has [email protected]. Web site: www termination. Courtroom testimony and deposition ex- over 30 years of experience as expert witnesses in liti- .smithdickson.com. Contact Deborah Dickson, perience. Retained 60 percent by defense, 40 percent gation support. See display ad on page 45. CPA. CPA 25+ years, testifying 15+ years, audits, re- by plaintiff. Audit employer’s actions in preventing and views, evaluations of companies, financial statement resolving discrimination, harassment, and retaliation is- HARGRAVE & HARGRAVE, AN and business profitability analysis, document review, sues. Assess human resources policies and practices ACCOUNTANCY CORPORATION reconstruction of accounting records, asset, note, cap- for soundness, for comparison to prevailing practices, 12121 Wilshire Boulevard, Suite 700, Los Angeles, ital, expense, cash flow tracing, lost revenues, lost and for compliance. Evaluate employer responsiveness CA 90025, (310) 576-1090, fax (310) 576-1080, profits, economic damages, business dissolution, busi- to complaints and effectiveness of employer investiga- e-mail: [email protected]. Web site: ness valuations, IRS, FTB, EDD, and SBE tax contro- tions. Assist counsel via preliminary case analysis, dis- www.hargraveandhargrave.com. Contact Terry M. versy/negotiations. Industries include service, profes- covery strategy, examination of documents, and Hargrave, CPA/ABV/CFF, CFE. Forensic accounting sionals, medical, manufacturing, distribution, real es- expert testimony. and business valuation services for family law and civil tate, construction, escrow, and title. cases. Past chair of California Society of CPAs’ Family HRM CONSULTING, INC. Law Section and business valuation instructor for Cali- THOMAS NECHES & COMPANY LLP 1700 North First Street, Suite 120, San Jose, CA fornia CPA Education Foundation. Services include 633 West 5th Street, Suite 2800, Los Angeles, CA 95112, (209) 728-8905, fax (209) 728-8970, e-mail: business valuations, income available for support, trac- 90071-2039, (213) 624-8150, fax (213) 223-2304, [email protected]. Web site: www ing separate property, litigation consulting, real estate e-mail: [email protected]. Web site: www .hrmconsulting.com. Contact Beth B. De Lima. litigation, mediation, fraud investigations, damage cal- .thomasneches.com. Contact Thomas M. Neches, Expert witness Beth De Lima, has testified for both culation, and other forensic accounting work CPA, ABV, CVA, CFE, CFF. Accounting, financial, plaintiff and defense in the following areas: human re- business valuation, and statistical analyses to assist at- sources standard of care, employment ADA accom- HIGGINS, MARCUS & LOVETT, INC. torneys in litigation. Expert testimony in state and fed- modation, FEHA, FMLA, CFRA, ADA & EEOC viola- 800 South Figueroa Street, Suite 710, Los Angeles, eral courts. Cases: antitrust, breach of contract, fraud, tions. Wrongful termination, performance management, CA 90017, (213) 617-7775, fax (213) 617-8372, intellectual property, lost business value, lost profits, discrimination, sexual harassment, exempt analysis, e-mail: [email protected]. Contact Mark C. Higgins, wrongful death, and wrongful termination. Industries: labor market assessment and vocational evaluations. ASA. The firm has over 30 years of litigation support banking, construction, entertainment, insurance, man- She holds national and California specific certification— and expert testimony experience in matters involving ufacturing, retail, securities, and wholesale. Credentials: Senior Professional in Human Resource (SPHR-CA), business valuation, economic damages, intellectual certified public accountant/accredited in business valu- certified mediator, and consulting since 1992. property, loss of business goodwill, and lost profits. ation, certified valuation analyst, certified fraud exam- Areas of practice include business disputes, eminent iner and certified in financial forensics. Education: BA domain, bankruptcy, and corporate and marital disso- (Mathematics) UC San Diego, MS (Operations Re- APPRAISAL & VALUATION lution. See display ad on page 54. search) UCLA. Teaching: adjunct professor, Loyola ACANTHUS APPRAISALS AND Law School. See display ad on page 53. KRYCLER, ERVIN, TAUBMAN, AND CONSULTATION SERVICES LLC WALHEIM P.O. Box 5656, Hacienda Heights, CA 91745, WHITE, ZUCKERMAN, WARSAVSKY, 15303 Ventura Boulevard, Suite 1040, Sherman Oaks, (626) 330-8597, fax (626) 333-8597, e-mail: info LUNA & HUNT CA 91403, (818) 995-1040, fax (818) 995-4124. Web @acanthusappraisals.com. Web site: www 15490 Ventura Boulevard, Suite 300, Sherman Oaks, site: [email protected]. Contact Michael J. .acanthusappraisals.com. Contact Analee CA 91403, (818) 981-4226, fax (818) 981-4278, 4 Park Krycler. Litigation support, including forensic account- McClellan. Professional, unbiased, substantiated ap- Plaza, 2nd Floor, Irvine, CA 92614, (949) 219-9816, fax ing, business appraisals, family law accounting, busi- praisals of personal property including antiques, deco- (949) 219-9095, e-mail: [email protected]. Web site: ness and professional valuations, damages, fraud in- rative arts, residential contents, memorabilia, and col- www.wzwlh.com. Contact Barbara Luna. Expert wit- vestigations, and lost earnings. Krycler, Ervin, Taubman lectibles. Collaboration with qualified experts to provide ness testimony for complex litigation involving damage and Walheim is a full-service accounting firm serving appraisals for additional specialized personal property analyses of lost profits, unjust enrichment, reasonable the legal community for more than 20 years. See dis- items. Consultant and expert witness in valuation of royalties, lost earnings, lost value of business, forensic play ad on page 55.

42 Los Angeles Lawyer April 2013 • Rigorous standards • Tailored service • Prompt turnaround • Free initial consultations • Free resume book • Reasonable rates L O C A L O F F I C E Pro/Consul Inc. 1945 Palo Verde Avenue, Suite 200 Long Beach, CA 90815-3443 (562) 799-0116 • Fax (562) 799-8821 Hours of Operation: 6 a.m. - 6 p.m. [email protected] • ExpertInfo.com —EXPERT WITNESS— WARONZOF ASSOCIATES, INC. tants, insurance underwriters/brokers. Specialties in- REAL ESTATE MATTERS 999 North Sepulveda Boulevard, Suite 440, El Se- clude: lending customs, practices, policies, in all types gundo, CA 90245, (310) 322-7744, fax (310) of lending (real estate, subprime, business/commercial, SPECIALIST IN: 322-7755. Web site: www.waronzof.com. Contact construction, consumer/credit card), banking opera- Timothy R. Lowe, MAI, CRE. Waronzof provides real tions/administration, trusts and investments, economic • Broker Duties; Standard of Care estate and land use litigation support services including analysis and valuations/damages assessment, insur- • Disclosure Issues – Buyer/Seller economic damages, lost profits, financial feasibility, ance claims, coverages and bad faith, real estate bro- • Agency Obligations lease dispute, property value, enterprise value, partner- kerage, appraisal, escrow, and title insurance. • Real Estate Malpractice ship interest and closely-held share value, fair compen- sation, lender liability and reorganization plan feasibility. BANKRUPTCY • Mortgage Brokerage Law Professional staff of five with advanced degrees and • Residential & Commercial Transactions training in real estate, finance, urban planning, and ac- FULCRUM INQUIRY • Escrow Standard of Care counting. See display ad on page 61. 888 South Figueroa Street, Suite 2000, Los Angeles, • Foreclosure Related Issues CA 90017, (213) 787-4100, fax (213) 891-1300, • Short Sales and Loan Modifications ARCHITECTURE e-mail: [email protected]. Web site: www.fulcrum com. Contact David Nolte. Our professionals are ex- CREDENTIALS: A & E FORENSICS perienced CPAs, MBAs, ASAs, CFAs, affiliated profes- 2121 Montiel Road, San Marcos, CA 92069, (877) sors, and industry specialists. Our analysis and re- SUPERVISING BROKER 839-7302, fax (760) 480-7477, e-mail: steve search, combined with unique presentation tech- Responsible for overseeing more than @aeforensics.com. Web site: www.aeforensics.com. niques, have resulted in an unequaled record of suc- 7,500 RE transactions in major California- Steve Norris, AIA, PE, GE, HG, CEG, CASp, LEED. cessful court cases and client recoveries. Our expertise based real estate companies. Architect, engineer, contractor—standard of care ex- encompasses damages analysis, lost profit studies, GENERAL COUNSEL pert. Retained over 200 times, deposed over 100 business and intangible asset valuations, appraisals, Legal adviser for two of nation’s largest times, and testified in trial over 20 times. Waterproof- fraud investigations, troubled company consultation, real estate companies. ing, water intrusion, building envelope, zoning-set- statistics, forensic economic analysis, royalty audits, ADJUNCT PROFESSOR backs, concrete performance, path of travel, structural strategic and market assessments, computer foren- Loyola Law School analysis, earthquake-fire damage, and plan analysis. sics, electronic discovery, and analysis of computer- ized data. Degrees/licenses: CPAs, CFAs, ASAs, HOTLINE ATTORNEY Landslides, retaining wall failure, settlement, flooding, grading, septic, expansive soils, mud flows, pavement PhDs, and MBAs in accounting, finance, economics, Supervising Senior Counsel at California and related subjects. See display ad on back cover. Association of Realtors (CAR) distress, ground water evaluation, and slope analysis. Cost estimates, construction management, delay DRE MASTER INSTRUCTOR analysis, and contracts. Serving all California, Hawaii, BANKRUPTCY/TAX Author, DRE Disclosure Course. and Oklahoma. See display ad on page 59. ADVISORS/EXPERTS @ MCS ASSOCIATES ALAN D. WALLACE, ESQ. ATTORNEY FEES 18881 Von Karman, Suite 1175, Irvine, CA 92612, (949) 263-8700, fax (949) 263-0770, e-mail: experts 14011 VENTURA BLVD., STE. 406, SHERMAN OAKS CA 91423 LAW OFFICES OF PHILLIP FELDMAN @mcsassociates.com. Web site: www.mcsassociates TEL • FAX 818.501.0133 818.905.6091 14401 Sylvan Street, Suite 200, Van Nuys, CA .com. Contact Norman Katz, managing partner. www.expertwitnessre.com 91401, (818) 986-9890, fax (818) 986-1757, e-mail: Nationally recognized banking, finance, insurance, and E-MAIL: [email protected] [email protected], [email protected], real estate consulting group (established 1973). Experi- [email protected]. Web sites: www. enced litigation consultants/experts include senior LegalFeesExpert.com, www.LegalEthicsExperts.com. bankers, lenders, consultants, economists, accoun- Fee dispute arbitrator—35 years. Any legal fee dispute. tants, insurance underwriters/brokers. Specialties in- Former accountant, BS, MBA. Contact Phillip clude: lending customs, practices, policies, in all types Feldman. Certified Specialist Legal Malpractice of lending (real estate, subprime, business/commercial, GLENN M. GELMAN ABPLA/ABA. AV Preeminent. Former judge pro tem— construction, consumer/credit card), banking opera- & ASSOCIATES 25 years, Bar Examiner/Prosecutor. Consulting and tions/administration, trusts and investments, economic CERTIFIED PUBLIC ACCOUNTANTS testifying expert 30 years: standard of care, causation, analysis and valuations/damages assessment, insur- AND BUSINESS ADVISORS fiduciary duties, professional responsibility and ethics, ance claims, coverages and bad faith, real estate bro- and attorney fee disputes. Any court. Former managing kerage, appraisal, escrow, and title insurance. partner plaintiff and defense litigation & transactional firms. Also State Bar Defense Counsel and preventa- BIOMECHANICS/RECONSTRUCTION/ tive law. HUMAN FACTORS AUDIO/VIDEO FORENSIC INSTITUTE OF RISK & SAFETY ANALYSES KENNETH A. SOLOMON, PHD, PE, POST AUDIO ENGINEERING ASSOCIATES PHD, CHIEF SCIENTIST 1029 North Allen Avenue, Pasadena, CA 91104, 5324 Canoga Avenue, Woodland Hills, CA 91364, (626) 798-9128, fax (626) 798-2378, e-mail: stereoms (818) 348-1133, fax (818) 348-4484, e-mail: @aol.com. Web site: www.AEAForensics.com. [email protected]. Web site: www.irsa.us. Contact Wes Dooley. Enhancement and authentica- Specialized staff, broad range of consulting and expert tion fixed price intelligibility evaluations. Audio and testimony, 42 years of courtroom experience. Accident video evidence analysis. reconstruction, biomechanics, human factors, safety, accident prevention, adequacy of warnings, computer AVIATION animation and simulations, construction defect, crimi- nal defense, criminal prosecution, premises, product ARGOS ENGINEERING integrity, product liability, product testing, warnings, 44 Argos, Laguna Niguel, CA 92677, (949) 363-8205, and lost income calculations. Auto, bicycle, bus, chair, fax (949) 429-5972, e-mail: [email protected]. Web elevator, escalator, forklift, gate, ladder, machinery, site: www.argos-engineering.com. Contact John D. motorcycle, press, recreational equipment, roller- Pratt, PhD, PE. Litigation consulting, inspections, ex- coaster, slip/trip and fall, stairs, swimming pool, and pert reports, patent infringement and validity analysis, truck. Litigation and claims; defense/plaintiff; educa- deposition, and trial testimony. tional seminars; and mediation and arbitration services. We provide you with the professional results you need to support your case BANKING BOATING ADVISORS/EXPERTS @ MCS ASSOCIATES CAPTAIN TOM CARNEY 18881 Von Karman, Suite 1175, Irvine, CA 92612, 980 Orma Drive, San Diego, CA 92106, (619) 417- (949) 263-8700, fax (949) 263-0770, e-mail: experts 6766, fax (619) 225-8141, e-mail: [email protected]. @mcsassociates.com. Web site: www.mcsassociates Web site: www.sandiegoyachtdelivery.com. Contact .com. Contact Norman Katz, managing partner. Tom Carney. Experienced consultant and expert wit- Nationally recognized banking, finance, insurance, and ness in the marine industry representing plaintiff or de- real estate consulting group (established 1973). Experi- fendant, testimony for recreational or commercial enced litigation consultants/experts include senior boats, power and sail, accident reconstruction, dam- bankers, lenders, consultants, economists, accoun- age analysis, collision causes, rules of the road, insur-

44 Los Angeles Lawyer April 2013 ance investigation, fraud, proper seamanship, naviga- ties, and law firm liability. AV rated. Former chair, port, and expert testimony regarding forensic accoun- tion, marine propulsion, mechanical and electrical sys- LACBA Business and Corporations Law Section, LLM, tants, fraud investigations, economic damages, busi- tems on vessels, proper boat handling, liability analysis Harvard Law School. Forty years practicing securities ness valuations, family law, bankruptcy, and reorgani- and weather analysis. Degrees/license: BA, Captain, law, 12 years with the U.S. Securities and Exchange zation. Degrees/license: CPAs, CFEs, MBAs. See dis- U.S. Merchant Marine, 5,000 tons—all oceans, any Commission, Washington, DC. Published author/editor play ad on page 65. waters. of securities regulations, including multivolume trea- tises. See display ad on page 41. CORNERSTONE RESEARCH BUSINESS 633 West Fifth Street, 31st Floor, Los Angeles, CA BUSINESS APPRAISAL/VALUATION 90071-2005, (213) 553-2500, fax (213) 553-2699, FORENSISGROUP Web site: www.cornerstone.com. Contact George G. EXPERT WITNESS SERVICES SINCE 1991 ADVISORS/EXPERTS @ MCS ASSOCIATES Strong, Jr., Richard W. Dalbeck, Katie J. Galley, Elaine Harwood, Carlyn Irwin or Erin McGlogan. 301 North Lake Avenue, Suite 420, Pasadena, CA 18881 Von Karman, Suite 1175, Irvine, CA 92612, Cornerstone Research provides attorneys with expert 91101, (800) 555-5422, (626) 795-5000, fax: (626) (949) 263-8700, fax (949) 263-0770, e-mail: experts testimony and economic and financial analyses in all 795-1950, email: [email protected]. Web @mcsassociates.com. Web site: www.mcsassoci- phases of commercial litigation. We work with faculty site: www.forensisgroup.com. Contact Mercy ates.com. Contact Norman Katz, managing part- and industry experts in a distinctive partnership that Steenwyk. 10,000 cases ForensisGroup has provided ner. Nationally recognized banking, finance, insurance, combines the strengths of the business and academic experts. 8,000 clients have retained experts from us. and real estate consulting group (established 1973). worlds. Our areas of expertise include identifying and We respond in one hour or less. ForensisGroup is an Experienced litigation consultants/experts include se- supporting expert witnesses in intellectual property, an- expert witness services and consulting company, pro- nior bankers, lenders, consultants, economists, ac- titrust, securities, entertainment, real estate, financial viding experts, expert witnesses, and consultants to countants, insurance underwriters/brokers. Specialties institutions, and general business litigation. law firms, insurance companies, and other public and include: lending customs, practices, policies, in all types of lending (real estate, subprime, business/com- private firms in thousands of disciplines: construction, FULCRUM INQUIRY engineering, business, accounting, intellectual prop- mercial, construction, consumer/credit card), banking erty, computers, IT, medical, real estate, insurance, operations/administration, trusts and investments, eco- 888 South Figueroa Street, Suite 2000, Los Angeles, product liability, premises liability, safety and others, in- nomic analysis and valuations/damages assessment, CA 90017, (213) 787-4100, fax (213) 891-1300, cluding experts in complex and hard-to-find disciplines. insurance claims, coverages and bad faith, real estate e-mail: [email protected]. Web site: www.fulcrum Let us give you the technical advantage and competi- brokerage, appraisal, escrow, and title insurance. .com. Contact David Nolte. Our professionals are ex- tive edge in your cases. Referrals, customized perienced CPAs, MBAs, ASAs, CFAs, affiliated profes- searches, and initial phone consultations are free. See BRIAN LEWIS & COMPANY sors, and industry specialists. Our analysis and re- display ad on page 41. 10900 Wilshire Boulevard, Suite 610, Los Angeles, CA search, combined with unique presentation tech- 90024, (310) 475-5676, fax (310) 475-5268, e-mail: niques, have resulted in an unequaled record of suc- ROBERT C. ROSEN [email protected]. Contact Brian Lewis, cessful court cases and client recoveries. Our expertise encompasses damages analysis, lost profit studies, Citigroup Center, 444 South Flower Street, 30th Floor, CPA, CVA. Forensic accounting, business valuations, business and intangible asset valuations, appraisals, Los Angeles, CA 90071, (213) 362-1000, fax (213) cash spendable reports, estate, trust, and income tax fraud investigations, troubled company consultation, 362-1001, e-mail: [email protected]. Web services. statistics, forensic economic analysis, royalty audits, site: www.rosen-law.com. Specializing in securities strategic and market assessments, computer foren- law, federal securities law enforcement, securities arbi- CMM, LLP sics, electronic discovery, and analysis of computer- tration, and international securities, insider trading, 5700 Canoga Avenue, Suite 300, Woodland Hills, CA ized data. Degrees/licenses: CPAs, CFAs, ASAs, NYSE, AMEX, FINRA, DOC disciplinary proceedings, 91367, (818) 986-5070, fax (818) 986-5034, e-mail: PhDs, and MBAs in accounting, finance, economics, broker-dealer, investment company and investment [email protected]. Web site: www.cmmcpas and related subjects. See display ad on cover. adviser matters, liability under federal and state securi- .com. Contact Scott Mowrey. Specialties: consul- ties laws, public and private offerings, Internet securi- tants who provide extensive experience, litigation sup-

Los Angeles Lawyer April 2013 45 GURSEY|SCHNEIDER LLP WHITE, ZUCKERMAN, WARSAVSKY, LUNA Contact Gary Krausz. Gursey|Schneider specializes 1888 Century Park East, Suite 900, Los Angeles, & HUNT in forensic accounting and litigation support services in CA 90067, (310) 552-0960, fax (310) 557-3468, 15490 Ventura Boulevard, Suite 300, Sherman Oaks, the areas of civil litigation, business disputes, bank- e-mail: [email protected]. Web site: www CA 91403, (818) 981-4226, fax (818) 981-4278, 4 Park ruptcy, damage and cost-profit insurance claims, .gursey.com. Contact Stephan Wasserman. Plaza, 2nd Floor, Irvine, CA 92614, (949) 219-9816, fax court accountings, fraud investigations, accounting Gursey|Schneider is an accounting firm specializing in (949) 219-9095, e-mail: [email protected]. Web site: malpractice, intellectual property, construction, forensic accounting, litigation support services, busi- www.wzwlh.com. Contact Barbara Luna. Expert wit- government accounting, and entertainment litigation. ness valuation, and appraisal services for a variety of ness testimony for complex litigation involving damage Gursey|Schneider has over 30 years of experience as purposes, including marital dissolution, gift and estate analyses of lost profits, unjust enrichment, reasonable expert witnesses in accounting-related matters. See planning, eminent domain, goodwill loss, business dis- royalties, lost earnings, lost value of business, forensic display ad on page 45. putes, malpractice, tax matters, bankruptcy, damage accounting, fraud investigation, investigative analysis of and cost-profit assessments, insurance claims, and en- liability, marital dissolution, and tax planning and prepa- COMPUTER EVIDENCE DISCOVERY tertainment industry litigation. Gursey|Schneider has ration. Excellent communicators with extensive testi- over 30 years of experience as expert witnesses in mony experience. Prior Big Four accountants. Special- COSGROVE COMPUTER SYSTEMS, INC. litigation support. See display ad on page 45. ties include accounting, breach of contract, business 7411 Earldom Avenue, Playa del Rey, CA 90293, (310) interruption, business dissolution, construction defects, 823-9448, fax (310) 821-4021, e-mail: jcosgrove HAYNIE & COMPANY, CPAS delays, and cost overruns, fraud, insurance bad faith, @computer.org. Web site: www.cosgrovecomputer 4910 Campus Drive, Newport Beach, CA 92660-2119, intellectual property including trademark, patent, and .com. Contact John Cosgrove. John Cosgrove, PE, (949) 724-1880, fax (949) 724-1889, e-mail: sgabrielson copyright infringement, and trade secrets, malpractice, has over 45 years’ experience in computer systems @hayniecpa.com. Web site:www.hayniecpa.com. marital dissolution, personal injury, product liability, real and has been a self-employed, consulting software en- Contact Steven C. Gabrielson. Consulting and estate, securities, tax planning and preparation, IRS gineer since 1970. He was a part-time lecturer in the expert witness testimony in a variety of practice areas: audit defense, tracing, unfair advertising, unfair compe- UCLA School of Engineering and LMU graduate commercial damages, ownership disputes, economic tition, valuation of businesses, and wrongful termina- schools. He provided an invited article, “Software Engi- analysis, business valuation, lost profits analysis, fraud/ tion. See display ad on page 47. neering and Litigation,” for the Encyclopedia of Soft- forensic investigations, taxation, personal injury, wrong- ware Engineering. He is a Certified Forensic Consultant ful termination, professional liability, and expert cross ZIVETZ, SCHWARTZ & SALTSMAN, CPAS (CFC), holds the CDP, is a member of ACM, ACFEI, examination. Extensive public speaking background 11900 West Olympic Boulevard, Suite 650, Los Ange- FEWA, a life senior member of IEEE Computer Society, assists in courtroom presentations. les, CA 90064-1046, (310) 826-1040, fax (310) 826- NSPE, a Fellow of the National Academy of Forensic 1065. Web site: www.zsscpa.com. Contact Lester J. Engineers (an affiliate of NSPE), and a professional en- HIGGINS, MARCUS & LOVETT, INC. Schwartz, CPA/CFF, DABFE, DABFA, Michael D. gineer in California. Formal education includes a BSEE 800 South Figueroa Street, Suite 710, Los Angeles, Saltsman, CPA, MBA, David L. Bass, CPA, David from Loyola University and a master of engineering CA 90017, (213) 617-7775, fax (213) 617-8372, Dichner, CPA, ABV, CVA, Sandy Green, CPA, Dal- from UCLA. e-mail: [email protected]. Contact Mark C. Higgins, jeet Kaur, CPA. Accounting experts in forensic ac- ASA. The firm has over 30 years of litigation support counting, tax issues, business valuations, and ap- and expert testimony experience in matters involving praisals, marital dissolutions, eminent domain, insur- COMPUTER FORENSICS business valuation, economic damages, intellectual ance losses, business interruption, goodwill, economic DATACHASERS, INC. property, loss of business goodwill, and lost profits. analysis, investigative auditing, loss of earning, com- P.O. Box 2861, Riverside, CA 92516-2861, (877) Areas of practice include business disputes, eminent mercial damages, and lost profits. Expert witness testi- DataExam, (877) 328-2392, (951) 780-7892, domain, bankruptcy, and corporate and marital mony preparation, settlement negotiations, and consul- e-mail: [email protected]. Web site: www dissolution. See display ad on page 54. tations. See display ad on page 51. .DataChasers.com. E-Discovery: Full e-discovery ser- MAYER HOFFMAN MCCANN PC vices…you give us the mountain, we give you the mole CHEMISTRY hill: Tiff production, de-duplication, redaction, Bates 10474 Santa Monica Boulevard, Suite 200, Los stamped data, and electronically stored information Angeles, CA 90025, (310) 268-2000, fax (310) CHEMICAL ACCIDENT RECONSTRUCTION (ESI) production. Computer forensic: full forensic com- 268-2001, e-mail: [email protected]. Web site: SERVICES, INC. puter lab. Recovering deleted text files (documents), www.MHM-PC.com, www.CBIZ.com. Contact Coral 9121 East Tanque Verde Road, Suite 105, Tucson, graphics (pictures), date codes on all files, e-mail, and Hansen. Specializes in business litigation, business AZ 85749, (800) 645-3369, e-mail: service@chemaxx tracing Internet activity. Intellectual property cases, valuation and appraisal, marital dissolutions, transac- .com. Web site: www.chemaxx.com. Contact Dr. family law, employment law, probate resolution, asset tional due diligence, financial reconstruction, fraud in- Michael Fox. Comprehensive chemical accident in- verification, criminal law (prosecution or defense), etc. vestigation, family limited partnerships, commercial vestigation—specializing in complex industrial chemical Litigation support, trial preparation, experienced expert damage and lost profits computations, and business accidents and chemical related consumer product in- witnesses, and professional courtroom displays. See interruption. Experienced expert testimony and tax juries, chemical fires and explosions, chemical labeling, display ad on page 41. controversy representation. chemical packaging, handling and shipping, burns, FULCRUM INQUIRY SCHULZE HAYNES LOEVENGUTH & CO. warnings, labels, MSDSs, disposal, safety, EPA, OSHA, DOT, propane, natural gas, hydrogen, flamma- 888 South Figueroa Street, Suite 2000, Los Angeles, 660 South Figueroa Street, Suite 1280, Los Angeles, ble liquids, hazardous chemicals, aerosols (hairspray, CA 90017, (213) 787-4100, fax (213) 891-1300, CA 90017, (213) 627-8280, fax (213) 627-8301, spray paint, refrigerants), DOT certified (hazardous ma- e-mail: [email protected]. Web site: www.fulcrum e-mail: [email protected]. Web site: www terials shipment), certified fire and explosion investiga- .com. Contact David Nolte. Our professionals are ex- Contact Karl J. Schulze, .schulzehaynes.com. tor, OSHA process hazard analysis team leader, PhD perienced CPAs, MBAs, ASAs, CFAs, affiliated profes- President. Specialties: forensic business analysis and physical chemistry. Extensive experience in metallurgy, sors, and industry specialists. Our analysis and re- accounting, lost profits, economic damages, expert corrosion, and failure analysis. search, combined with unique presentation tech- testimony, discovery assistance, business valuations, niques, have resulted in an unequaled record of suc- corporate recovery, financial analysis and modeling, CHILD CUSTODY cessful court cases and client recoveries. Our expertise member of major professional organizations, experi- encompasses damages analysis, lost profit studies, ence across a broad spectrum of industries and busi- DR. S. FAYE SNYDER, A PROFESSIONAL business and intangible asset valuations, appraisals, ness issues. Degrees/licenses: CPA, CVA, CFE, ABV, fraud investigations, troubled company consultation, See display ad on page 51. CORPORATION PhD-Economics. statistics, forensic economic analysis, royalty audits, 15650 Devonshire Street, Suite 210, Granada Hills, strategic and market assessments, computer foren- THOMAS NECHES & COMPANY LLP CA 91344, (661) 257-1020, fax (661) 257-1188, sics, electronic discovery, and analysis of computer- 633 West 5th Street, Suite 2800, Los Angeles, CA e-mail: [email protected]. Web site: www ized data. Degrees/licenses: CPAs, CFAs, ASAs, 90071-2039, (213) 624-8150, fax (213) 223-2304, .drsfayesnyder.com. Dr. S. Faye Snyder is a psycholo- PhDs, and MBAs in accounting, finance, economics, e-mail: [email protected]. Web site: www gist and family therapist, treating relationships, attach- and related subjects. See display ad on back cover. .thomasneches.com. Contact Thomas M. Neches, ment, and trauma. She authored The Manual: The CPA, ABV, CVA, CFE, CFF. Accounting, financial, Definitive Book on Parenting and the Causal Theory SETEC INVESTIGATIONS and the Predictor Scale, which assesses adult potential business valuation, and statistical analyses to assist 8391 Beverly Boulevard, Suite 167, Los Angeles, CA according to childhood experiences and compounding attorneys in litigation. Expert testimony in state and 90036, (800) 748-5440, fax (323) 939-5481, e-mail: or mitigating factors. As a forensic evaluator, she federal courts. Cases: antitrust, breach of contract, [email protected]. Web site: www specializes in child custody, criminal risk, and juvenile fraud, intellectual property, lost business value, lost .setecinvestigations.com. Contact Todd Stefan. crime from bullies to time bombs. Minimal wait. profits, wrongful death, and wrongful termination. Setec Investigations offers unparalleled expertise in Reasonable fees. See display ad on page 54. Industries: banking, construction, entertainment, insur- computer forensics and enterprise investigations pro- ance, manufacturing, retail, securities, and wholesale. viding personalized, case-specific forensic analysis and Credentials: certified public accountant/accredited in CIVIL LITIGATION litigation support services for law firms and corpora- business valuation, certified valuation analyst, certified tions. Setec Investigations possesses the necessary fraud examiner and certified in financial forensics. Edu- GURSEY|SCHNEIDER LLP combination of technical expertise, understanding of cation: BA (Mathematics) UC San Diego, MS (Opera- 1888 Century Park East, Suite 900, Los Angeles, CA the legal system, and specialized tools and processes tions Research) UCLA. Teaching: adjunct professor, 90067, (310) 552-0960, fax (310) 557-3468, e-mail: enabling the discovery, collection, investigation, and See display ad on page 53. Loyola Law School. [email protected]. Web site: www.gursey.com. production of electronic information for investigating

46 Los Angeles Lawyer April 2013

and handling computer-related crimes or misuse. Matthew Lankenau Our expertise includes computer forensics, electronic discovery, litigation support, and expert witness testi- 213-996-2549 mony. [email protected] COMPUTERS/INFORMATION URS is the nation’s largest engineering, consulting and construction SCIENCES services firm. URS specializes in the resolution of construction disputes. COSGROVE COMPUTER SYSTEMS, INC. 7411 Earldom Avenue, Playa del Rey, CA 90293, Dispute Resolution & Forensic Analysis Technical Expertise (310) 823-9448, fax (310) 821-4021, e-mail: jcosgrove Design/Construction Claims Architecture @computer.org. Web site: www.cosgrovecomputer Environmental Claims Engineering .com. Contact John Cosgrove. John Cosgrove, PE, Bid/Cost/Damage Analysis Scheduling has over 45 years’ experience in computer systems Construction Defect Analysis Construction Management and has been a self-employed, consulting software en- Delay/Acceleration/Disruption Analysis Cost Estimating & Auditing gineer since 1970. He was a part-time lecturer in the Expert Witness Testimony Environmental UCLA School of Engineering and LMU graduate Insurance/Bond Claims Geotechnical schools. He provided an invited article, “Software Engi- neering and Litigation,” for the Encyclopedia of Soft- ware Engineering. He is a Certified Forensic Consultant (CFC), holds the CDP, is a member of ACM, ACFEI, FEWA, a life senior member of IEEE Computer Society, NSPE, a Fellow of the National Academy of Forensic Engineers (an affiliate of NSPE), and a professional en- gineer in California. Formal education includes a BSEE from Loyola University and a master of engineering from UCLA. CONSTRUCTION To learn how proactive tax planning can allow you to take timely CONSTRUCTION DISPUTE RESOLUTION advantage of tax savings, call David Jacob at 310.552.1600. CONSULTANTS 312 Emerald Bay, Laguna Beach, CA 92651, (949) 300-2244, e-mail: [email protected]. Web site: www.constructionDRC.com. Contact Hanns U. Baumann, S.E. Expert construction forensic consul- tation by licensed civil, structural, geotechnical/soil, engineering and licensed general contractor with For over 25 years, serving many years of professional experience in the Los Angeles legal community California.

FORENSISGROUP EXPERT WITNESS SERVICES SINCE 1991 301 North Lake Avenue, Suite 420, Pasadena, CA 91101, (800) 555-5422, (626) 795-5000, fax: (626) 795-1950, email: [email protected]. Web site: www.forensisgroup.com. Contact Mercy DAVID L. RAY Steenwyk. 10,000 cases ForensisGroup has provided experts. 8,000 clients have retained experts from us. RICHARD WEISSMAN We respond in one hour or less. ForensisGroup is an expert witness services and consulting company, pro- viding experts, expert witnesses, and consultants to SALTZBURG, RAY & WEISSMAN, LLP law firms, insurance companies, and other public and private firms in thousands of disciplines: construction, engineering, business, accounting, intellectual prop- RECEIVERSHIP ACTIONS erty, computers, IT, medical, real estate, insurance, product liability, premises liability, safety and others, in- • Partnerships and Corporate Dissolutions cluding experts in complex and hard-to-find disciplines. • Government Enforcement Receivership Actions Let us give you the technical advantage and competi- tive edge in your cases. Referrals, customized • Partition Actions/Marital Dissolution searches, and initial phone consultations are free. See display ad on page 41.

GLENN M. GELMAN & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISERS 1940 East 17th Street, Santa Ana, CA 92705, (714) 667-2600, fax (714) 667-2636, e-mail: squar@gmgcpa .com. Web site: www.gmgcpa.com. Contact Richard M. Squar. Exclusive LA and Orange County represen- tative for CICPAC (Construction Industry CPA/Consul- tants Association) This is a nationwide network of CPA firms specifically selected for their experience in and commitment to serving the construction industry. We are one of only six firms in all of California that are members of this prestigious organization. We provide these litigation support services: expert witness testi- TEL 310.481.6780 mony, strategy development, document discovery, deposition assistance, computation of damages, arbi- FAX 310.481.6707 [email protected] • [email protected] tration consulting, forensic accounting, investigative auditing, rebuttal testimony, fiduciary accountings, and www.srblaw.com trial exhibit preparation. Our areas of expertise include: business interruption, loss of earnings analysis, breach of contract, partnership dissolution, profits distribution, 12121 WILSHIRE BOULEVARD, SUITE 600, LOS ANGELES CA 90025 tax consequences of settlements, reconstruction of accounting records, embezzlement and fraud, con-

48 Los Angeles Lawyer April 2013 tract costs, lost profits, construction claims, and dam- violations of subletting and subcontracting Fair Practice age computations cases. Honored by Construction Act. Expert witness at trial/arbitration. Degrees/ Link as the “Best Accounting Firm for the construction licenses: BA, JD, Commercial Pilot, SEL, MEL. industry.” Glenn M. Gelman has been appointed and served as Special Master in litigation support matters CORPORATE AND SECURITIES and has testified over 30 times. Our comprehensive case list is available upon request. See display ad on PETILLON HIRAIDE & LOOMIS, LLP page 44. 21515 Hawthorne Boulevard, Suite 1260, Torrance, Pursue the right cases. KGA, INC. CA 90503, (310) 543-0500, fax (310) 543-0550, Retain the best experts. e-mail: [email protected]. Web site: 1409 Glenneyre Street, Suite A, Laguna Beach, CA www.phlcorplaw.com. Contact Lee R. Petillon. I 92651, (949) 497-6000, fax (949) 494-4893, e-mail: served as an expert witness in the following areas: for- Our Medical Directors are always available [email protected]. Web site: www.kgainc.com. mation of corporations, partnerships, and limited liabil- for a Free Consultation. Contact Kurt Grosz. Construction and environmental ity companies, governance, fiduciary duties of officers consultants since 1991. Licensed engineers and con- and directors, and majority shareholders, venture and • $500 Initial Case Reviews for Merit* tractors. ICC building, plumbing, mechanical, concrete acquisition issues. Violation of securities laws, legal and accessibility inspectors. Certified professional esti- • Medical Experts in All Specialties malpractice of lawyers, and issues relating to formation Available for: mators. California EPA environmental assessors. Trial of venture capital funds, and private equity funds. experts, arbitrators, and insurance appraisers. - Record Review - Certificate/Affidavit of Merit THE MCMULLEN COMPANY, INC. CORPORATE INVESTIGATIONS - Written Reports 1260 Lake Boulevard, Suite 226, Davis, CA 95616, - Testimony 1- (888) 747-9857, fax 1- (530) 757-1293, e-mail: FULCRUM INQUIRY [email protected]. Web site: www 888 South Figueroa Street, Suite 2000, Los Angeles, • Independent Medical Examinations (IMEs) .themcmullencompany.com. Contact James F. Mc- CA 90017, (213) 787-4100, fax (213) 891-1300, Mullen, California State Fire Marshal (Retired). e-mail: [email protected]. Web site: www.fulcrum AMFS’ sole focus on medical .com. Contact David Nolte. Our professionals are ex- Senior associates available throughout California (in- cases and claims has been our perienced CPAs, MBAs, ASAs, CFAs, affiliated profes- cluding Los Angeles County). Fire/building code analy- heritage for more than sis and development, code compliance inspections, sors, and industry specialists. Our analysis and re- 20 years! fire origin/cause/spread investigation, fire services search, combined with unique presentation tech- management/operations, fire safety related product niques, have resulted in an unequaled record of suc- analysis/evaluation, and forensic expert. cessful court cases and client recoveries. Our expertise encompasses damages analysis, lost profit studies, FREE CONSULTATION SECRETARIAT INTERNATIONAL business and intangible asset valuations, appraisals, (800) 275-8903 fraud investigations, troubled company consultation, 403 11th Street, Los Angeles, CA 90254, (213) 915- www.AMFS.com statistics, forensic economic analysis, royalty audits, 8450, e-mail: [email protected]. Web site: [email protected] www.secretariat-intl.com. Contact Ted Scott. Ted strategic and market assessments, computer foren- Scott is a professional Civil Engineer that specializes in sics, electronic discovery, and analysis of computer- providing independent expert witness services relating ized data. Degrees/licenses: CPAs, CFAs, ASAs, to construction, scheduling, delay and project controls. PhDs, and MBAs in accounting, finance, economics, *Up to 1" of records He has worked on large scale infrastructure and com- and related subjects. See display ad on back cover. mercial projects for multinational owners, developers, contractors, lenders, insurers, and attorneys across the WHITE, ZUCKERMAN, WARSAVSKY, globe. LUNA & HUNT 15490 Ventura Boulevard, Suite 300, Sherman Oaks, URS CA 91403, (818) 981-4226, fax (818) 981-4278, 4 Park 915 Wilshire Boulevard, Suite 700, Los Angeles, CA Plaza, 2nd Floor, Irvine, CA 92614, (949) 219-9816, fax 90017, (213) 996-2549, fax (213) 996-2521, e-mail: (949) 219-9095, e-mail: [email protected]. Web site: [email protected]. Expert witness for entitle- www.wzwlh.com. Contact Barbara Luna. Expert wit- ment, causation damages on design, construction, and ness testimony for complex litigation involving damage geotechnical environmental disputes. Experienced in all analyses of lost profits, unjust enrichment, reasonable types of construction projects. See display ad on royalties, lost earnings, lost value of business, forensic page 48. accounting, fraud investigation, investigative analysis of liability, marital dissolution, and tax planning and prepa- ration. Excellent communicators with extensive testi- Air Weather & Sea CONSTRUCTION DISPUTES – EXPERT mony experience. Prior Big Four accountants. Special- WITNESS SERVICES ties include accounting, breach of contract, business Conditions, Inc. interruption, business dissolution, construction defects, ARCADIS delays, and cost overruns, fraud, insurance bad faith, Clear, plain-language and convincing expert 445 South Figueroa Street, Suite 3650, Los Angeles, intellectual property including trademark, patent, and testimony, reports and analyses to reconstruct CA 90071, (213) 486-9884, fax (213) 486-9894, e- copyright infringement, and trade secrets, malpractice, weather, climate, storm, and atmospheric mail: [email protected]. Web site: marital dissolution, personal injury, product liability, real conditions at location and time of interest. www.arcadis-us.com. Contact: Joseph Seibold, estate, securities, tax planning and preparation, IRS P.E. ARCADIS’ PMCM division is an industry leader in audit defense, tracing, unfair advertising, unfair compe- Wind and rain and ice assessments, and the analysis of construction claims and specializes in tition, valuation of businesses, and wrongful termina- indications of their normalcy, unusualness the prevention, investigation, evaluation and resolution tion. See display ad on page 47. and foreseeability. of construction disputes. Our firm offers a full range of services, including litigation support, expert testimony, CREDIT DAMAGES EXPERT Authoritative, certified data acquisition, schedule analysis, change order evaluation, delay/im- preparation of exhibit materials, site visits pact analysis, discovery/deposition assistance, cause- EASY CREDIT RELIEF INC. and evaluations of reports for legal and effect-impact analysis, contractor financial audits, merit insurance matters including building projects, 2625 Townsgate Road, Suite 330, Westlake Village, analysis, document database development/manage- CA 91361, (805) 267-1118, fax (805) 299-4980, mold, accidents, wildfires, ice, homeland ment, and performance audits. e-mail: [email protected]. Web site: www security and alternative energy applications. .creditdamagesexpert.com. Contact Doug Minor. Excellent client references provided on request. CONTRACTORS LICENSING (CSLB) Credit damages expert witness/consultant with over 25 years of experience. He has passed the required ex- EXTENSIVE COURT EXPERIENCE ROBERT B. BERRIGAN, ESQ. amination to receive from the CDIA a Fair Credit Re- Jay Rosenthal CCM MATHENY SEARS LINKERT & JAIME LLP porting Act Certification. And can help with credit re- AMS CERTIFIED CONSULTING METEOROLOGIST port evaluation preparing credit damages report includ- P.O. Box 13711, Sacramento, CA 95853- 4711, (916) NATIONAL WEATHER SERVICE WEATHER SPOTTER 978-3434, fax (916) 978-3430, e-mail: rberrigan ing quantitative assessment, modern credit scoring @mathenysears.com. Web site: www.mathenysears types of credit damages, assessing violations of the Phone 818.645.8632 or 310.454.7549 .com. Specialties: Contractor licensing Issues, proper Fair Credit Reporting Act (FCRA), review of residential Fax 310.454.7569 mortgage loan application forms 1003 and 1008. Mod- license class to perform work, Business and Profes- E-mail [email protected] sional Section 7031 issues. Contractor State License ern credit scoring, unfair debt collections (FDCPA), www.weatherman.org Board (CSLB) investigations and disciplinary proceed- evaluate testimony, and developing questions for de- ings, obtaining licenses or documents from CSLB. Also position and trial. P. O. Box 512, Pacific Palisades, CA 90272

Los Angeles Lawyer April 2013 49 lost profits computations, and busines interruption. Ex- firms with the personal attention and fee structure of a CRIMINAL RISK perienced expert testimony and tax controversy repre- local firm. We are recognized throughout southern Cali- sentation. fornia for the effectiveness of our work. Areas of exper- DR. S. FAYE SNYDER, A PROFESSIONAL tise include: business interruption, loss of earnings CORPORATION ECONOMIC DAMAGES analysis, breach of contract, partnership dissolution, 15650 Devonshire Street, Suite 210, Granada Hills, profits distribution, tax consequences of settlements, CA 91344, (661) 257-1020, fax (661) 257-1188, ADVISORS/EXPERTS @ MCS ASSOCIATES reconstruction of accounting records, embezzlement e-mail: [email protected]. Web site: www and fraud, contract costs, lost profits, construction 18881 Von Karman, Suite 1175, Irvine, CA 92612, .drsfayesnyder.com. Dr. S. Faye Snyder is a psycholo- claims, and damage computations cases. Our prac- (949) 263-8700, fax (949) 263-0770, e-mail: experts gist and family therapist, treating relationships, attach- tice focuses on closely held entrepreneurial firms in the @mcsassociates.com. Web site: www.mcsassociates ment, and trauma. She authored The Manual: The De- following industries: construction, real estate develop- .com. Contact Norman Katz, managing partner. finitive Book on Parenting and the Causal Theory and ment, equipment leasing, auto parts (wholesale and re- Nationally recognized banking, finance, insurance, and the Predictor Scale, which assesses adult potential ac- tail), manufacturing, and professional services. Glenn real estate consulting group (established 1973). Experi- cording to childhood experiences and compounding or M. Gelman has been appointed and served as Special enced litigation consultants/experts include senior mitigating factors. As a forensic evaluator, she special- Master in litigation support matters and has testified bankers, lenders, consultants, economists, accoun- izes in child custody, criminal risk, and juvenile crime over 30 times. Our comprehensive case list is available tants, insurance underwriters/brokers. Specialties in- from bullies to time bombs. Minimal wait. Reasonable upon request. See display ad on page 44. fees. See display ad on page 54. clude: lending customs, practices, policies, in all types of lending (real estate, subprime, business/commercial, GURSEY|SCHNEIDER LLP construction, consumer/credit card), banking opera- DENTIST tions/administration, trusts and investments, economic 1888 Century Park East, Suite 900, Los Angeles, CA analysis and valuations/damages assessment, insur- 90067, (310) 552-0960, fax (310) 557-3468, e-mail: JAY GROSSMAN DDS ance claims, coverages and bad faith, real estate bro- [email protected]. Web site: www.gursey.com. 11980 San Vicente Boulevard, Suite 507, Brentwood, kerage, appraisal, escrow, and title insurance. Contact Gary Krausz. Gursey|Schneider specializes CA 90049, (310) 820-0123, e-mail: jaygrossmandds in forensic accounting and litigation support services in @gmail.com. Web site: www.drjaydds.com. Contact CORNERSTONE RESEARCH the areas of civil litigation, business disputes, bank- ruptcy, damage and cost-profit insurance claims, Jay Grossman. Dental malpractice, implants, crowns, 633 West Fifth Street, 31st Floor, Los Angeles, CA court accountings, fraud investigations, accounting root canal, veneers, periodontics, defense 40% and 90071-2005, (213) 553-2500, fax (213) 553-2699, malpractice, intellectual property, construction, plaintiff 60%, standard of care, cosmetics, lasers, ex- Web site: www.cornerstone.com. Contact George G. government accounting, and entertainment litigation. tractions, nerve damage, valuation, informed consent, Strong, Jr., Richard W. Dalbeck, Katie J. Galley, Gursey|Schneider has over 30 years of experience as antibiotic coverage, TMJ, orthodontics including In- Elaine Harwood, Carlyn Irwin or Erin McGlogan. expert witnesses in accounting-related matters. See visalign, sleep apnea, treatment planning, occlusion Cornerstone Research provides attorneys with expert display ad on page 45. and vertical dimension, electrosurgery, abscess, re- testimony and economic and financial analyses in all sorption, and patent infringement. Licensed in Califor- phases of commercial litigation. We work with faculty HIGGINS, MARCUS & LOVETT, INC. nia, Nevada and the Northeast to practice dentistry. and industry experts in a distinctive partnership that Graduated NYU 1988; Lieutenant United States Navy combines the strengths of the business and academic 800 South Figueroa Street, Suite 710, Los Angeles, CA ’89-91; private practice Brentwood, CA since 1991; worlds. Our areas of expertise include identifying and 90017, (213) 617-7775, fax (213) 617-8372, e-mail: faculty: staff, attending—UCLA. Professor of Dental supporting expert witnesses in intellectual property, an- [email protected]. Contact Mark C. Higgins, ASA. Medicine: Western University Health Sciences College titrust, securities, entertainment, real estate, financial The firm has over 30 years of litigation support and ex- of Dental Medicine. institutions, and general business litigation. pert testimony experience in matters involving business valuation, economic damages, intellectual property, CORPORATE SCIENCES, INC. loss of business goodwill, and lost profits. Areas of DOCUMENT EXAMINER practice include business disputes, eminent domain, 3215 East Foothill Boulevard, Pasadena, CA 91107, bankruptcy, and corporate and marital dissolution. See (626) 440-7200, fax: (626) 440-1800, e-mail: jsdantoni SANDRA L. HOMEWOOD, FORENSIC display ad on page 54. DOCUMENT EXAMINER @hotmail.com. Web site: www.corporatesciences 1132 San Marino Drive, Suite 216, Lake San Marcos, .com. Contact Dr. Joseph S. D’Antoni, Managing MAYER HOFFMAN MCCANN PC CA 92078, (760) 931-2529, fax (760) 510-8412, Principal. Corporate Sciences, Inc., provides over 40 years of financial analysis and expert testimony in all 10474 Santa Monica Boulevard, Suite 200, Los Ange- e-mail: [email protected]. Contact les, CA 90025, (310) 268-2000, fax (310) 268-2001, Sandra L. Homewood. Highly skilled and experienced types of commercial litigation. Extensive experience in a broad range of industries for computing economic e-mail: [email protected]. Web site: www.MHM-PC document examiner and expert witness in many com- .com, www.CBIZ.com. Contact Coral Hansen. Spe- plex and high-profile civil and criminal cases with fully damages, lost profits, valuation and appraisal, fraud, breach of contract, partnership disputes, and bank- cializes in business litigation, business valuation and equipped document laboratory. Specializing in hand- appraisal, marital dissolutions, transactional due dili- writing and handprinting identification, handwriting of ruptcy-related matters. Professionals also serve as mediators, arbitrators, special masters, and third- gence, financial reconstruction, fraud investigation, the elderly in financial elder abuse cases and will con- family limited partnerships, commercial damage and tests, and examination of altered medical and corpo- party administrators as well as consulting and testify- ing experts. lost profits computations, and business interruption. rate records. Trained in government laboratory includ- Experienced expert testimony and tax controversy rep- ing specialized training by the FBI and Secret Service. resentation. Former government experience includes document ex- FULCRUM INQUIRY aminer for the San Diego Police Department crime lab, 888 South Figueroa Street, Suite 2000, Los Angeles, MICHAEL D. ROSEN, CPA, PHD, ABV Arizona State crime lab, and San Diego County District CA 90017, (213) 787-4100, fax (213) 891-1300, e- mail: [email protected]. Web site: www.fulcrum 3780 Kilroy Airport Way, Suite 200, Long Beach, CA Attorney’s office. Currently in private, criminal, and civil 90806, (562) 256-7052, fax (562) 256-7001, e-mail: practice. .com. Contact David Nolte. Our professionals are ex- perienced CPAs, MBAs, ASAs, CFAs, affiliated profes- [email protected]. Web site: www.mrosencpa sors, and industry specialists. Our analysis and re- .com. Contact Michael D. Rosen. We are litigation DOGS search, combined with unique presentation tech- consultants, forensic accountants, expert witnesses. niques, have resulted in an unequaled record of suc- Our mission is to tell the financial story that underlies JILL KESSLER, GRAD. CERT., CPOT cessful court cases and client recoveries. Our expertise every business litigation matter, and to convey that 341 North Grenola Street, Pacific Palisades, CA encompasses damages analysis, lost profit studies, story in a clear and concise manner to the trier of fact. 90272, (310) 573-9615, fax (310) 573-1304, e-mail: business and intangible asset valuations, appraisals, Our findings allow a realistic assessment of the case [email protected]. Web site: www.jillkessler.com. fraud investigations, troubled company consultation, and support settlement efforts. Our work is designed to Opinion, consultation, reports, evaluations in dog bites, statistics, forensic economic analysis, royalty audits, render conclusive opinions and to withstand cross-ex- aggression, behaviors, training, showing, breed ten- strategic and market assessments, computer foren- amination. We specialize in business damages (lost dencies, service and rescued dogs. Specializing in sics, electronic discovery, and analysis of computer- profits and loss in value), personal damages (lost earn- Rottweilers and pit-bull type dogs. See display ad on ized data. Degrees/licenses: CPAs, CFAs, ASAs, ings), and business valuation. page 63. PhDs, and MBAs in accounting, finance, economics, and related subjects. See display ad on back cover. SCHULZE HAYNES LOEVENGUTH & CO. ECONOMIC ANALYSIS 660 South Figueroa Street, Suite 1280, Los Angeles, GLENN M. GELMAN & ASSOCIATES CA 90017, (213) 627-8280, fax (213) 627-8301, MAYER HOFFMAN MCCANN PC CERTIFIED PUBLIC ACCOUNTANTS AND e-mail: [email protected]. Web site: www.schulzehaynes.com. Contact Karl J. Schulze, 10474 Santa Monica Boulevard, Suite 200, Los Ange- BUSINESS ADVISERS President. Specialties: forensic business analysis and les, CA 90025, (310) 268-2000, fax (310) 268-2001, 1940 East 17th Street, Santa Ana, CA 92705, (714) accounting, lost profits, economic damages, expert e-mail: [email protected]. Web site: www.MHM-PC 667-2600, fax (714) 667-2636, e-mail:rsquar@gmgcpa testimony, discovery assistance, business valuations, .com, www.CBIZ.com. Contact Coral Hansen. Spe- .com. Web site: www.gmgcpa.com. Contact Richard corporate recovery, financial analysis and modeling, cializes in business litigation, business valuation and M. Squar. Since 1983, our firm has specialized in de- member of major professional organizations, experi- appraisal, marital dissolutions, transactional due dili- livering forensic accounting and litigation support ser- ence across a broad spectrum of industries and busi- gence, financial reconstruction, fraud investigation, vices that give our clients an edge. We provide the ness issues. Degrees/licenses: CPA, CVA, CFE, ABV, family limited partnerships, commercial damage and quality and depth traditionally associated with Big Four PhD-Economics. See display ad on page 51.

50 Los Angeles Lawyer April 2013 JAY SHAPIRO, CPA 10635 Santa Monica Boulevard Suite 190, Los Ange- les, CA 90025, (310) 441-3600, fax (310) 441-3610, Schulze Haynes Loevenguth & Co. e-mail: [email protected]. Web site: www .shapiromedia.com www.jshapirocpa.com. Jay FORENSIC/LITIGATION EXPERTS Shapiro has specialized in accounting, income tax preparation and all special financial matters impacting the entertainment and media industry for the past 23 Designations include: • Financial Forensic Analysis years and has clientele ranging from private individuals  Certified Public • Expert Testimony to partnerships and corporate entities across all sec- Accountant (CPA) tors on a worldwide basis. Jay will provide you with a Certified in Financial • Turnaround and Bankruptcy realistic financial assessment, expert, objective analy-  Forensics (CFF) • Business Valuation sis, and clear and concise testimony that stands up upon cross examination. Jay’s financial expertise in-  Certified Valuation clude: tax issues, business litigation, business valuation Analyst/Accredited in CONTACT KARL J. SCHULZE and appraisal, forensic investigation, economic dam- Business Valuation [email protected] • www.schulzehaynes.com (CVA/ABV) ages, contractual disputes, marital dissolutions, partici- pations and royalties, and lost earning capacity.  Certified Fraud 213.627.8280 Examiner (CFE) 660 SOUTH FIGUEROA STREET, SUITE 1280, LOS ANGELES, CALIFORNIA 90017 THOMAS NECHES & COMPANY LLP 633 West 5th Street, Suite 2800, Los Angeles, CA 90071-2039, (213) 624-8150, fax (213) 223-2304, e- mail: [email protected]. Web site: www .thomasneches.com. Contact Thomas M. Neches, CPA, ABV, CVA, CFE, CFF. Accounting, financial, EXPERT WITNESS — Claims Consultant business valuation, and statistical analyses to assist at- torneys in litigation. Expert testimony in state and fed- OVER 45 YEARS EXPERIENCE as a claims adjuster, licensed in three states and eral courts. Cases: antitrust, breach of contract, fraud, intellectual property, lost business value, lost profits, qualified in state and federal courts. Expert in good faith/bad faith, wrongful death, and wrongful termination. Industries: standards and practices and standard in the industry. Specialties in banking, construction, entertainment, insurance, man- property/casualty construction defect, fire/water, uninsured/underinsured ufacturing, retail, securities, and wholesale. Credentials: motorist, warehouse and cargo claims. Failure to defend and/or indemnify. certified public accountant/accredited in business valu- EXPERIENCE ation, certified valuation analyst, certified fraud exam- q Litigation support, case review and evaluation claim consultation, coverage iner and certified in financial forensics. Education: BA INTEGRITY review and valuations. Appraisal, Arbitration and Claims Rep. at MSC & MMC. (Mathematics) UC San Diego, MS (Operations Re- q search) UCLA. Teaching: adjunct professor, Loyola Contact Gene Evans at E. L. Evans Associates Law School. See display ad on page 53. HONESTY Phone (310) 559-4005 / Fax (310) 559-4236 / E-mail [email protected] WARONZOF ASSOCIATES, INC. 999 North Sepulveda Boulevard, Suite 440, El Se- 3310 AIRPORT AVENUE, SUITE 7, SANTA MONICA, CALIFORNIA 90405 gundo, CA 90245, (310) 322-7744, fax (310) 322- 7755. Web site: www.waronzof.com. Contact Timothy R. Lowe, MAI, CRE. Waronzof provides real estate and land use litigation support services including economic damages, lost profits, financial feasibility, lease dispute, property value, enterprise value, partner- ship interest and closely-held share value, fair compen- Zivetz, Schwartz & Saltsman CPA’s sation, lender liability and reorganization plan feasibility. Professional staff of five with advanced degrees and With more than thirty years of experience as expert witnesses training in real estate, finance, urban planning, and ac- counting. See display ad on page 61. in testimony, pre-trial preparation, settlement negotiations, consultations and court appointed special master. WHITE, ZUCKERMAN, WARSAVSKY, LUNA & HUNT 15490 Ventura Boulevard, Suite 300, Sherman Oaks, CA 91403, (818) 981-4226, fax (818) 981-4278, 4 Park Plaza, 2nd Floor, Irvine, CA 92614, (949) 219- Some of our specialties consist of: 9816, fax (949) 219-9095, e-mail: expert@wzwlh .com. Web site: www.wzwlh.com. Contact Barbara • Forensic Accounting • Marital Dissolutions Luna. Expert witness testimony for complex litigation involving damage analyses of lost profits, unjust enrich- ment, reasonable royalties, lost earnings, lost value of • Business Valuation and Appraisal • Lost Profits business, forensic accounting, fraud investigation, in- vestigative analysis of liability, marital dissolution, and • Economic Damages • Accounting Malpractice tax planning and preparation. Excellent communicators with extensive testimony experience. Prior Big Four ac- • Employee Benefit Plans • Entertainment Entities countants. Specialties include accounting, breach of contract, business interruption, business dissolution, • Financial and Economic Analysis • Shareholder Disputes construction defects, delays, and cost overruns, fraud, insurance bad faith, intellectual property including trade- mark, patent, and copyright infringement, and trade se- • Wrongful Termination crets, malpractice, marital dissolution, personal injury, product liability, real estate, securities, tax planning and preparation, IRS audit defense, tracing, unfair advertis- ing, unfair competition, valuation of businesses, and Tel: (310) 826-1040 Lester J. Schwartz, CPA, CFF, DABFA, DABFE wrongful termination. See display ad on page 47. Fax: (310) 826-1065 Michael D. Saltsman, CPA, MBA David L. BASS, CPA ZIVETZ, SCHWARTZ & SALTSMAN, CPAS E-mail: [email protected] 11900 West Olympic Boulevard, Suite 650, Los Ange- www.zsscpa.com Dave Dichner, CPA, ABV, CVA les, CA 90064-1046, (310) 826-1040, fax (310) 826- 11900 W. Olympic Blvd. Sandy Green, CPA 1065. Web site: www.zsscpa.com. Contact Lester J. Suite 650 Daljeet Kaur, CPA Schwartz, CPA/CFF, DABFE, DABFA, Michael D. Saltsman, CPA, MBA, David L. Bass, CPA, David Los Angeles, CA 90064-1046 Dichner, CPA, ABV, CVA, Sandy Green, CPA, Dal- jeet Kaur, CPA. Accounting experts in forensic ac- counting, tax issues, business valuations, and ap-

Los Angeles Lawyer April 2013 51 praisals, marital dissolutions, eminent domain, insur- [email protected]. Web site: www uments, and expert testimony. ance losses, business interruption, goodwill, economic .setecinvestigations.com. Contact Todd Stefan. analysis, investigative auditing, loss of earning, com- Setec Investigations offers unparalleled expertise in EMPLOYMENT/WAGE EARNING mercial damages, and lost profits. Expert witness testi- computer forensics and enterprise investigations pro- mony preparation, settlement negotiations, and consul- viding personalized, case-specific forensic analysis CAPACITY tations. See display ad on page 51. and litigation support services for law firms and corpo- rations. Setec Investigations possesses the necessary CALIFORNIA CAREER SERVICES ECONOMICS combination of technical expertise, understanding of 6024 Wilshire Boulevard, Los Angeles, CA 90036, the legal system, and specialized tools and processes (323) 933-2900, fax (323) 933-9929, e-mail: susan ADVISORS/EXPERTS @ MCS ASSOCIATES enabling the discovery, collection, investigation, and @californiacareerservices.com. Web site: www production of electronic information for investigating .californiacareerservices.com. Contact Susan Wise 18881 Von Karman, Suite 1175, Irvine, CA 92612, and handling computer-related crimes or misuse. Miller, MA. Career Counselor/Vocational Expert (949) 263-8700, fax (949) 263-0770, e-mail: experts Our expertise includes computer forensics, electronic Specializing in divorce and wrongful termination cases @mcsassociates.com. Web site: www.mcsassociates discovery, litigation support, and expert witness testi- Conduct vocational examinations, labor market .com. Contact Norman Katz, managing partner. mony. research, and testify on employability and earning Nationally recognized banking, finance, insurance, and capacity issues. real estate consulting group (established 1973). Experi- enced litigation consultants/experts include senior EMBEZZLEMENT AND FRAUD bankers, lenders, consultants, economists, accoun- ENDOCRINOLOGY/INTERNAL tants, insurance underwriters/brokers. Specialties in- GLENN M. GELMAN & ASSOCIATES MEDICINE clude: lending customs, practices, policies, in all types CERTIFIED PUBLIC ACCOUNTANTS AND of lending (real estate, subprime, business/commercial, BUSINESS ADVISERS JORDAN GELLER, M.D. construction, consumer/credit card), banking opera- 1940 East 17th Street, Santa Ana, CA 92705, (714) 8920 Wilshire Boulevard, Suite 635, Beverly Hills, tions/administration, trusts and investments, economic 667-2600, fax (714) 667-2636, e-mail:rsquar@gmgcpa CA 90211, e-mail: [email protected]. www analysis and valuations/damages assessment, insur- .com. Web site: www.gmgcpa.com. Contact Richard .jordangeller.com. Contact Dr. Jordan Geller. ance claims, coverages and bad faith, real estate bro- M. Squar. Glenn M. Gelman and Associates provides Expert testimony in medical and endocrinology cases. kerage, appraisal, escrow, and title insurance. a variety of high-quality services traditionally associated Independent medical exams, records review, and with the “Big Four” firms along with the personal atten- written opinions. CMM, LLP tion that is the hallmark of local firms. Our litigation sup- 5700 Canoga Avenue, Suite 300, Woodland Hills, CA port services include: embezzlement and fraud, expert ENGINEERING 91367, (818) 986-5070, fax (818) 986-5034, e-mail: witness testimony, strategy development, document [email protected]. Web site: www.cmmcpas discovery, deposition assistance, computation of dam- 4X FORENSIC ENGINEERING Contact Scott Mowrey. .com. Specialties: consul- ages, arbitration consulting, forensic accounting, inves- LABORATORIES, INC. tants who provide extensive experience, litigation sup- tigative auditing, rebuttal testimony, fiduciary account- 5262 Oceanus Drive, Huntington Beach, CA 92649, port, and expert testimony regarding forensic accoun- ings, and trial exhibit preparation and reconstruction of (714) 450-8500, fax (714) 450-8599, e-mail: phil tants, fraud investigations, economic damages, busi- accounting records. Our practice focuses on closely @4Xforensic.com. Web Site: www.4Xforensic.com. ness valuations, family law, bankruptcy, and reorgani- held entrepreneurial firms in the following industries: Contact Phil Van Herle. 4X Forensic Engineering zation. Degrees/license: CPAs, CFEs, MBAs. construction, real estate development, equipment leas- Laboratories is a full-service forensic engineering labo- See display ad on page 65. ing, auto parts (wholesale and retail), manufacturing, ratory. We provide expert witness and analytical and and professional services. Glenn M. Gelman has been testing services in the following areas: fires and explo- FULCRUM INQUIRY appointed and served as Special Master in litigation sions: electrical and gas product defect investigations, 888 South Figueroa Street, Suite 2000, Los Angeles, support matters and has testified over 30 times. Our thermal and fire modeling and laboratory testing. Water CA 90017, (213) 787-4100, fax (213) 891-1300, comprehensive case list is available upon request. See loss: materials, corrosion and failure analysis of plumb- e-mail: [email protected]. Web site: www.fulcrum display ad on page 44. ing products. Failure analysis: metallurgy, product test- .com. Contact David Nolte. Our professionals are ing and computerized stress analysis. Accident recon- experienced CPAs, MBAs, ASAs, CFAs, affiliated pro- EMPLOYMENT/DISCRIMINATION/ struction: automotive, trucks, construction equipment, fessors, and industry specialists. Our analysis and re- and premises liability. search, combined with unique presentation tech- HARASSMENT/RETALIATION niques, have resulted in an unequaled record of suc- A & E FORENSICS cessful court cases and client recoveries. Our exper- BRIAN H. KLEINER, PHD, MBA tise encompasses damages analysis, lost profit stud- Professor of Human Resource Management, California 2121 Montiel Road, San Marcos, CA 92069, (877) ies, business and intangible asset valuations, ap- State University, 551 Santa Barbara Avenue, Fullerton, 839-7302, fax (760) 480-7477, e-mail: steve praisals, fraud investigations, troubled company con- CA 92835, (714) 879-9705, fax (714) 879-5600. @aeforensics.com. Web site: www.aeforensics.com. sultation, statistics, forensic economic analysis, royalty Contact Brian H. Kleiner, PhD. 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Experience: Former analysis. Landslides, retaining wall failure, settlement, human resource manager for Ford Motor Company. flooding, grading, septic, expansive soils, mud flows, ELDER ABUSE Over 100 consulting clients. Trained thousands of pavement distress, ground water evaluation, and slope analysis. Cost estimates, construction manage- HAMPTON HEALTH, LTD managers. 500+ publications. Have been retained in 500+ legal cases, have given deposition testimony ment, delay analysis, and contracts. Serving all Cali- JOHN H. FULLERTON, MD, MRO, CMD, 200+ times and trial/arbitration testimony 60+ times. fornia, Hawaii, and Oklahoma. See display ad on CFP, FACP, AGSF, FAAHPM page 59. 1700 California Street, Suite 470, San Francisco, CA HAIGHT CONSULTING 94109, (415) 460-5532, fax (415) 459-2774, e-mail: 1726 Palisades Drive, Pacific Palisades, CA 90272, CONSTRUCTION DISPUTE RESOLUTION [email protected]. Web site: hamptonhealthltd (310) 454-2988, fax (310) 454-4516. Contact Marcia CONSULTANTS .com. Contact Kate McElroy, PA-C. Services avail- Haight, SPHR—CA. Human resources expert knowl- 312 Emerald Bay, Laguna Beach, CA 92651, (949) able: board certified in internal medicine, geriatrics, edgeable in both federal and California law. Twenty- 300-2244, e-mail: [email protected]. Web hospice, palliative medicine, addiction medicine, and five years’ corporate human resources management site: www.constructionDRC.com. Contact Hanns U. home health certification, licensed medical review offi- experience plus over 20 years as a Human Resources Baumann, S.E. Expert construction forensic consulta- cer. Expertise: Medicare fraud cases for the govern- Compliance Consultant in California. Specializations tion by licensed civil, structural, geotechnical/soil, engi- ment, toxicology/DUI, elder abuse including criminal include sexual harassment, ADA/disability discrimina- neering and licensed general contractor with many defense of lay caregivers accused of homicide of de- tion, other Title VII and FEHA discrimination and ha- years of professional experience in California. mented relatives during end-of-life phase. Hospital, rassment, retaliation, FMLA/CFRA, safety, and wrong- ambulatory/outpatient, PI, medical malpractice, and ful termination. Courtroom testimony and deposition EXPONENT LTC. Medical/hospice directorships. Testified over 200 experience. Retained 60 percent by defense, 40 per- 5401 McConnell Avenue, Los Angeles, CA 90066, times and reviewed more than 1,000 cases in the last cent by plaintiff. Audit employer’s actions in preventing (310) 754-2700, fax (310) 754-2799, e-mail: reza 12 years. See display ad on page 55. and resolving discrimination, harassment, and retalia- @exponent.com. Web site: www.exponent.com. tion issues. Assess human resources policies and Contact Ali Reza. Fires and explosions, metallurgy ELECTRONIC DISCOVERY practices for soundness, for comparison to prevailing and mechanical engineering, structural and geotechni- practices, and for compliance. Evaluate employer re- cal, accident reconstruction and analysis, human fac- SETEC INVESTIGATIONS sponsiveness to complaints and effectiveness of em- tors, automotive standard of care, toxicology and 8391 Beverly Boulevard, Suite 167, Los Angeles, CA ployer investigations. Assist counsel via preliminary human health, biomechanics, electrical and semicon- 90036, (800) 748-5440, fax (323) 939-5481, e-mail: case analysis, discovery strategy, examination of doc- ductors aviation, materials science, HVAC, energy con-

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Full service geotechnical engineer- (949) 263-8700, fax (949) 263-0770, e-mail: experts ing consulting firm specializing in investigation, design, KGA, INC. @mcsassociates.com. Web site: www.mcsassociates arbitration, and expert witness testimony with offices in 1409 Glenneyre Street, Suite A, Laguna Beach, CA .com. Contact Norman Katz, managing partner. Los Gatos, Thousand Oaks, and San Andreas, Califor- 92651, (949) 497-6000, fax (949) 494-4893, e-mail: Nationally recognized banking, finance, insurance, and nia. Earth movement (settlement, soil creep, landslides, [email protected]. Web site: www.kgainc.com. real estate consulting group (established 1973). Experi- tunneling and expansive soil), foundation distress Contact Kurt Grosz. Construction and environmental enced litigation consultants/experts include senior (movement and cracking of structures), drainage and consultants since 1991. Licensed engineers and con- bankers, lenders, consultants, economists, accoun- grading issues (seepage through slabs, moisture intru- tractors. ICC building, plumbing, mechanical, concrete tants, insurance underwriters/brokers. Specialties in- sion, nuisance water, and ponding water in crawl- and accessibility inspectors. Certified professional esti- clude: lending customs, practices, policies, in all types space), pavement and slab distress (cracking and sep- mators. California EPA environmental assessors. Trial of lending (real estate, subprime, business/commercial, arating), retaining walls (movement, cracking and fail- experts, arbitrators, and insurance appraisers. construction, consumer/credit card), banking opera- ures), pipelines, flooding and hydrology, design and tions/administration, trusts and investments, economic construction deficiencies, aerial photo analysis; expert THE REYNOLDS GROUP analysis and valuations/damages assessment, insur- testimony at 77+ trials (municipal, superior and federal), P.O. Box 1996, Tustin, CA 92781-1996, (714) ance claims, coverages and bad faith, real estate bro- 207+ depositions, 208+ settlement conferences in Cal- 730-5397, fax (714)730-6476, e-mail: edreynolds kerage, appraisal, escrow, and title insurance. ifornia, Nevada, Hawaii, and Michigan. @reynolds-group.com. Website: www.reynolds-group .com. Contact Ed Reynolds, Principal, an environ- EXPERT REFERRAL SERVICE ENGINEER/TRAFFIC mental consulting, contracting firm. Expertise: environ- mental contamination, assessment, remediation, rea- PRO/CONSUL WILLIAM KUNZMAN, PE sonable value of construction, and related financial TECHNICAL AND MEDICAL EXPERTS matters. Degrees in Civil Engineering: USC (BS), Uni- 1111 Town and Country #34, Orange, CA 92868, 1945 Palo Verde Avenue, Suite 200, Long Beach, CA versity of Houston (MS), and Harvard MBA. California (714) 973-8383, fax (714) 973-8821, e-mail:bill 90815, (800) 392-1119, fax (562) 799-8821, e-mail: Registered Civil Engineer, Licensed A, B, HAZ Califor- @traffic-engineer.com. Web site: www.traffic [email protected]. Web site: www.expertinfo.com. nia Contractor. Adjunct Faculty Member USC School -engineer.com. Contact William Kunzman, PE. Contact Rebecca deButts. Right expert right away! of Engineering, (Construction Management) and Mem- Traffic expert witness since 1979, both defense and We are listed and recommended by the A.M. Best ber USC’s Board of Councilors. plaintiff. 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• Expert testimony • Damages calculation • Forensic accounting • Business valuation • Database analysis Thomas Neches

Certified Public Accountant Thomas Neches & Company LLP Accredited in Business Valuation 633 West 5th Street, Suite 2800 Certified Valuation Analyst Los Angeles, California 90071-2039 Certified Fraud Examiner voice: (213) 624-8150 Certified in Financial Forensics e-mail: [email protected] www.thomasneches.com

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54 Los Angeles Lawyer April 2013 @4Xforensic.com. Web Site: www.4Xforensic.com. cash flow available for support, and analysis of reim- HAMPTON HEALTH, LTD. Contact Phil Van Herle. 4X Forensic Engineering bursement claims and marital standards of living. See Laboratories is a full-service forensic engineering labo- display ad on page 45. ratory. We provide expert witness and analytical and - Internal Medicine - Toxicology/DUI as testing services in the following areas: fires and explo- HARGRAVE & HARGRAVE, AN MRO sions: electrical and gas product defect investigations, ACCOUNTANCY CORPORATION - Geriatrics - Addiction Medicine thermal and fire modeling and laboratory testing. Water 12121 Wilshire Boulevard, Suite 700, Los Angeles, CA - Personal Injury loss: materials, corrosion and failure analysis of plumb- 90025, (310) 576-1090, fax (310) 576-1080, e-mail: - Adult Hospital - Capacity & Estate ing products. Failure analysis: metallurgy, product test- [email protected]. Web site: www.har- Medicine Dispute ing and computerized stress analysis. Accident recon- graveandhargrave.com. Contact Terry M. Hargrave, - Long Term Care - Legal Insanity struction: automotive, trucks, construction equipment, CPA/ABV/CFF, CFE. Forensic accounting and busi- - Medical Malpractice - Hospice, End-of-Life and premises liability. ness valuation services for family law and civil cases. Care - Elder Abuse Past chair of California Society of CPAs’ Family Law - Wound Care KARS ADVANCED MATERIALS, INC. Section and business valuation instructor for California - Medicare Fraud for Testing and Research Labs, 2528 West Woodland CPA Education Foundation. Services include business DOJ, FBI, OIG Drive, Anaheim, CA 92801-2636, (714) 527-7100, fax valuations, income available for support, tracing sepa- (714) 527-7169, e-mail: [email protected]. Web site: rate property, litigation consulting, real estate litigation, www.karslab.com. Contact Drs. Ramesh J. Kar or mediation, fraud investigations, damage calculation, Testified in over Naresh J. Kar. Southern California’s premier materi- and other forensic accounting work. 200 cases and als/mechanical/metallurgical/structural/forensics labora- reviewed more than tory. Registered professional engineers with 30-plus HAYNIE & COMPANY, CPAS 1,000 cases in the years in metallurgical/forensic/structural failure analysis. 4910 Campus Drive, Newport Beach, CA 92660-2119, last 12 years. Experienced with automotive, bicycles, tires, fire, paint, (949) 724-1880, fax (949) 724-1889, e-mail: sgabriel- plumbing, corrosion, and structural failures. We work on [email protected]. Web site: www.hayniecpa.com. both plaintiff and defendant cases. Complete in-house Contact Steven C. Gabrielson. Consulting and ex- BOARD CERTIFICATIONS: capabilities for tests. 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MEDICAL SCHOOLS 1409 Glenneyre Street, Suite A, Laguna Beach, CA 92651, (949) 497-6000, fax (949) 494-4893, e-mail: KRYCLER, ERVIN, TAUBMAN, AND [email protected]. Web site: www.kgainc.com. Con- WALHEIM HAMPTON HEALTH, LTD. tact Kurt Grosz. Construction and environmental con- 15303 Ventura Boulevard, Suite 1040, Sherman Oaks, JOHN H. FULLERTON, MD, MRO sultants since 1991. Licensed engineers and contrac- CA 91403, (818) 995-1040, fax (818) 995-4124. Web CMD, CFP, FACP, AGSF, FAAHPM tors. ICC building, plumbing, mechanical, concrete and site: [email protected]. Contact Michael J. 415.460.5532 TEL | 415.459.2774 FAX accessibility inspectors. Certified professional estima- Krycler. Litigation support, including forensic account- 1700 CALIFORNIA STREET, SUITE 470, SAN FRANCISCO CA 94109 tors. California EPA environmental assessors. 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Spe- cializes in business litigation, business valuation and CMM, LLP appraisal, marital dissolutions, transactional due dili- 5700 Canoga Avenue, Suite 300, Woodland Hills, CA gence, financial reconstruction, fraud investigation, 91367, (818) 986-5070, fax (818) 986-5034, e-mail: family limited partnerships, commercial damage and [email protected]. Web site: www.cmmcpas lost profits computations, and business interruption. .com. Contact Scott Mowrey. Specialties: consul- Experienced expert testimony and tax controversy  Litigation support tants who provide extensive experience, litigation sup- representation. port, and expert testimony regarding forensic accoun-  Expert witness tants, fraud investigations, economic damages, busi- WHITE, ZUCKERMAN, WARSAVSKY, ness valuations, family law, bankruptcy, and reorgani- LUNA & HUNT  Forensic accountants zation. Degrees/license: CPAs, CFEs, MBAs. See dis- 15490 Ventura Boulevard, Suite 300, Sherman Oaks, play ad on page 65. CA 91403, (818) 981-4226, fax (818) 981-4278,  Family law matters 4 Park Plaza, 2nd Floor, Irvine, CA 92614, (949) 219- ELLIOT D. FELMAN, MD 9816, fax (949) 219-9095, e-mail: [email protected].  Business valuations 1921 Wilshire Boulevard, Suite 301, Santa Monica, CA Web site: www.wzwlh.com. Contact Barbara Luna. 90403, (310) 260-2525, fax (310) 260-7575, e-mail: dr- Expert witness testimony for complex litigation involving  Loss of earnings [email protected]. Contact Mary Lou Purdy. Ex- damage analyses of lost profits, unjust enrichment, pert review and testimony, plaintiff or defense, teaching reasonable royalties, lost earnings, lost value of busi-  Damages faculty UCLA School of Medicine and Western Univer- ness, forensic accounting, fraud investigation, investiga- sity School of Health Sciences. Former expert reviewer tive analysis of liability, marital dissolution, and tax plan- for California Medical Board. ning and preparation. 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Contact Stephan ing, unfair competition, valuation of businesses, and Wasserman, Robert Watts or Tracy Katz. Forensic wrongful termination. See display ad on page 47. VISIT US @ www.KETW.COM accounting and litigation support services in all areas re- lating to marital dissolution, including business valua- ZIVETZ, SCHWARTZ & SALTSMAN, CPAS 15303 VENTURA BOULEVARD, SUITE 1040 tion, tracing and apportionment of real property and as- 11900 West Olympic Boulevard, Suite 650, Los Ange- SHERMAN OAKS, CALIFORNIA 91403 sets, net spendable evaluations, determination of gross les, CA 90064-1046, (310) 826-1040, fax (310) 826-

Los Angeles Lawyer April 2013 55 1065. Web site: www.zsscpa.com. Contact Lester J. niques, have resulted in an unequaled record of suc- OSHA, DOT, propane, natural gas, hydrogen, flamma- Schwartz, CPA/CFF, DABFE, DABFA, Michael D. cessful court cases and client recoveries. Our expertise ble liquids, hazardous chemicals, aerosols (hairspray, Saltsman, CPA, MBA, David L. Bass, CPA, David encompasses damages analysis, lost profit studies, spray paint, refrigerants), DOT certified (hazardous ma- Dichner, CPA, ABV, CVA, Sandy Green, CPA, Dal- business and intangible asset valuations, appraisals, terials shipment), certified fire and explosion investiga- jeet Kaur, CPA. Accounting experts in forensic ac- fraud investigations, troubled company consultation, tor, OSHA process hazard analysis team leader, PhD counting, tax issues, business valuations, and ap- statistics, forensic economic analysis, royalty audits, physical chemistry. Extensive experience in metallurgy, praisals, marital dissolutions, eminent domain, insur- strategic and market assessments, computer foren- corrosion, and failure analysis. ance losses, business interruption, goodwill, economic sics, electronic discovery, and analysis of computer- analysis, investigative auditing, loss of earning, com- ized data. Degrees/licenses: CPAs, CFAs, ASAs, THE MCMULLEN COMPANY, INC. mercial damages, and lost profits. Expert witness testi- PhDs, and MBAs in accounting, finance, economics, 1260 Lake Boulevard, Suite 226, Davis, CA 95616, mony preparation, settlement negotiations, and consul- and related subjects. See display ad on back cover. (888) 747-9857, fax (530) 757-1293, e-mail: tmc tations. See display ad on page 51. @themcmullencompany.com. Web site: www HAYNIE & COMPANY, CPAS .themcmullencompany.com. Contact James F. FASTENERS-LATCHES 4910 Campus Drive, Newport Beach, CA 92660- McMullen, California State Fire Marshal (Retired). 2119, (949) 724-1880, fax (949) 724-1889, e-mail: Senior associates available throughout California (in- ARGOS ENGINEERING [email protected]. Web site: www cluding Los Angeles County). Fire/building code analy- 44 Argos, Laguna Niguel, CA 92677, (949) 363-8205, .hayniecpa.com. Contact Steven C. Gabrielson. sis and development, code compliance inspections, fax (949) 429-5972, e-mail: [email protected]. Web Consulting and expert witness testimony in a variety of fire origin/cause/spread investigation, fire services site: www.argos-engineering.com. Contact John D. practice areas: commercial damages, ownership dis- management/operations, fire safety related product Pratt, PhD, PE. Litigation consulting, inspections, ex- putes, economic analysis, business valuation, lost prof- analysis/evaluation, and forensic expert. pert reports, patent infringement and validity analysis, its analysis, fraud/forensic investigations, taxation, per- deposition, and trial testimony. sonal injury, wrongful termination, professional liability, FOOD SAFETY/HACCP and expert cross examination. Extensive public speak- FEES & ETHICS ing background assists in courtroom presentations. FOOD SAFETY AND HACCP COMPLIANCE 20938 De Mina Street, Woodland Hills, CA 91364, JOEL MARK FINANCIAL DUE DILIGENCE (818) 703-7147, e-mail: [email protected]. Web site: www.foodsafetycoach.com. Contact Jeff Nelken, NORDMAN CORMANY HAIR & MAYER HOFFMAN MCCANN PC COMPTON LLP BS, MA. Forensic food safety expert knowledgeable in 10474 Santa Monica Boulevard, Suite 200, Los both food safety, accident prevention and hazard 1000 Town Center Drive, 6th Floor, Oxnard, CA Angeles, CA 90025, (310) 268-2000, fax (310) 268- analysis critical control point program development. 93031, (805) 988-8300, fax (805) 988-7700, e-mail: 2001, e-mail: [email protected]. Web site: www Specializes in expert witness testimony and litigation [email protected]. Web site: www.nchc.com. Contact .MHM-PC.com, www.CBIZ.com. Contact Coral consultant in matters regarding food safety, Q.A., stan- Joel Mark. Mr. Mark has had in excess of 45 matters Hansen. Specializes in business litigation, business dards of performance, HACCP, crisis management, as an expert witness in attorney malpractice cases, valuation and appraisal, marital dissolutions, transac- food-borne illness, burns, foreign object, accidents, attorneys’ fee disputes, and cases involving issues of tional due diligence, financial reconstruction, fraud in- health department representation,food spoilage, al- attorney ethics. He served 14 years on the State Bar vestigation, family limited partnerships, commercial lergy, and customer complaints. Performs inspections, Committee on Mandatory Fee Arbitration, a term on damage and lost profits computations, and business vendor audits, and training. Hands-on food safety con- the State Bar Committee on Professional Responsibility interruption. Experienced expert testimony and tax sultant for restaurants, manufacturers, distributors, and Conduct, and has been appointed as an expert controversy representation. country clubs, schools, nursing homes, and casinos. consultant by the Los Angeles Superior Court. NRA SERVSAFE certified instructor. Thirty years of FINANCIAL STATEMENTS food and hospitality experience. Registered as a food FINANCIAL handler provider with the Los Angeles County Health MAYER HOFFMAN MCCANN PC Department. Provider # 015. Forensic food safety ex- ADVISORS/EXPERTS @ MCS ASSOCIATES pert. Food safety expert for CBS, NBC, Inside Edition, 10474 Santa Monica Boulevard, Suite 200, Los Ange- and CNN. Epidemiologist consultant available—UCLA 18881 Von Karman, Suite 1175, Irvine, CA 92612, les, CA 90025, (310) 268-2000, fax (310) 268-2001, and LA County Health Dept. Free Consultation. (949) 263-8700, fax (949) 263-0770, e-mail: experts e-mail: [email protected]. Web site: www.MHM-PC @mcsassociates.com. Web site: www.mcsassociates .com, www.CBIZ.com. Contact Coral Hansen. .com. Contact Norman Katz, managing partner. Specializes in business litigation, business valuation FORENSIC ACCOUNTING Nationally recognized banking, finance, insurance, and appraisal, marital dissolutions, transactional due and real estate consulting group (established 1973). diligence, financial reconstruction, fraud investigation, CORNERSTONE RESEARCH Experienced litigation consultants/experts include se- family limited partnerships, commercial damage and 633 West Fifth Street, 31st Floor, Los Angeles, CA nior bankers, lenders, consultants, economists, ac- lost profits computations, and business interruption. 90071-2005, (213) 553-2500, fax (213) 553-2699, countants, insurance underwriters/brokers. Special- Experienced expert testimony and tax controversy Web site: www.cornerstone.com. Contact George G. ties include: lending customs, practices, policies, in all representation. Strong, Jr., Richard W. Dalbeck, Katie J. Galley, types of lending (real estate, subprime, business/ Elaine Harwood, Carlyn Irwin or Erin McGlogan. commercial, construction, consumer/credit card), FIRE/EXPLOSIONS Cornerstone Research provides attorneys with expert banking operations/administration, trusts and invest- testimony and economic and financial analyses in all ments, economic analysis and valuations/damages phases of commercial litigation. We work with faculty assessment, insurance claims, coverages and bad 4X FORENSIC ENGINEERING LABORATORIES, INC. and industry experts in a distinctive partnership that faith, real estate brokerage, appraisal, escrow, and combines the strengths of the business and academic title insurance 5262 Oceanus Drive, Huntington Beach, CA 92649, worlds. Our areas of expertise include identifying and (714) 450-8500, fax (714) 450-8599, e-mail: phil supporting expert witnesses in intellectual property, an- CORNERSTONE RESEARCH @4Xforensic.com. Web Site: www.4Xforensic.com. titrust, securities, entertainment, real estate, financial 633 West Fifth Street, 31st Floor, Los Angeles, CA Contact Phil Van Herle. 4X Forensic Engineering institutions, and general business litigation. 90071-2005, (213) 553-2500, fax (213) 553-2699, Laboratories is a full-service forensic engineering labo- Web site: www.cornerstone.com. Contact George G. ratory. We provide expert witness and analytical and FULCRUM INQUIRY testing services in the following areas: fires and explo- Strong, Jr., Richard W. Dalbeck, Katie J. Galley, 888 South Figueroa Street, Suite 2000, Los Angeles, sions: electrical and gas product defect investigations, Elaine Harwood, Carlyn Irwin or Erin McGlogan. CA 90017, (213) 787-4100, fax (213) 891-1300, thermal and fire modeling and laboratory testing. Water Cornerstone Research provides attorneys with expert e-mail: [email protected]. Web site: www.fulcrum loss: materials, corrosion and failure analysis of plumb- testimony and economic and financial analyses in all .com. Contact David Nolte. Our professionals are ing products. Failure analysis: metallurgy, product test- phases of commercial litigation. We work with faculty experienced CPAs, MBAs, ASAs, CFAs, affiliated ing and computerized stress analysis. Accident recon- and industry experts in a distinctive partnership that professors, and industry specialists. Our analysis and struction: automotive, trucks, construction equipment, combines the strengths of the business and academic research, combined with unique presentation tech- and premises liability. worlds. Our areas of expertise include identifying and niques, have resulted in an unequaled record of suc- supporting expert witnesses in intellectual property, an- CHEMICAL ACCIDENT RECONSTRUCTION cessful court cases and client recoveries. Our expertise titrust, securities, entertainment, real estate, financial encompasses damages analysis, lost profit studies, institutions, and general business litigation. SERVICES, INC. business and intangible asset valuations, appraisals, 9121 East Tanque Verde Road, Suite 105, Tucson, fraud investigations, troubled company consultation, FULCRUM INQUIRY AZ 85749, (800) 645-3369, e-mail: service@chemaxx statistics, forensic economic analysis, royalty audits, 888 South Figueroa Street, Suite 2000, Los Angeles, .com. Web site: www.chemaxx.com. Contact Dr. strategic and market assessments, computer foren- CA 90017, (213) 787-4100, fax (213) 891-1300, Michael Fox. Comprehensive chemical accident in- sics, electronic discovery, and analysis of computer- e-mail: [email protected]. Web site: www.fulcrum vestigation—specializing in complex industrial chemical ized data. Degrees/licenses: CPAs, CFAs, ASAs, .com. Contact David Nolte. Our professionals are ex- accidents and chemical related consumer product in- PhDs, and MBAs in accounting, finance, economics, perienced CPAs, MBAs, ASAs, CFAs, affiliated profes- juries, chemical fires and explosions, chemical labeling, and related subjects. See display ad on back cover. sors, and industry specialists. Our analysis and re- chemical packaging, handling and shipping, burns, search, combined with unique presentation tech- warnings, labels, MSDSs, disposal, safety, EPA,

56 Los Angeles Lawyer April 2013 GLENN M. GELMAN & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS AND STEVEN BURRES, MD, FAACS | MEDICAL EXPERT BUSINESS ADVISERS 1940 East 17th Street, Santa Ana, CA 92705, (714) SPECIALIZING IN EAR, NOSE & THROAT: HEARING LOSS, ALLERGY, VOICE, SINUS, ETC. 667-2600, fax (714) 667-2636, e-mail: rsquar COSMETIC SURGERY: FACLIFTS, EYELIDS, NOSE, LIPOSUCTION, SCAR, FACIAL INJURY, ETC. @gmgcpa.com. Web site: www.gmgcpa.com. Contact Richard M. Squar. Since 1983, our firm has • Stanford Trained • USC-LA County • Board Certified Facial specialized in delivering forensic accounting and litiga- Faculty Plastic Surgery tion support services that give our clients an edge. We • University of provide the quality and depth traditionally associated with Chicago-Pritzker • Board Certified Ear, • American Academy Big Four firms with the personal attention and fee struc- Medical School Nose and Throat of Cosmetic Surgery ture of a local firm. Our litigation support services include forensic accounting, investigative auditing, embezzlement Frequent national speaker – Published 30 scientific papers and fraud, expert witness testimony, strategy develop- Won two research awards – Former UCLA faculty ment, document discovery, deposition assistance, com- — Over 30 years of experience — putation of damages, arbitration consulting, rebuttal testi- mony, fiduciary accountings, and trial exhibit preparation TEL 310.385.0590 / 877.784.5543 E-MAIL [email protected] FAX 323.937.1673 and reconstruction of accounting records. Our practice 465 North Roxbury Drive, Suite 1012, Beverly Hills CA 90210 focuses on closely held entrepreneurial firms in the follow- ing industries: construction, real estate development, equipment leasing, auto parts (wholesale and retail), manufacturing, and professional services Glenn M. Gelman has been appointed and served as Special Master in litigation support matters and has testified over 30 times. Our comprehensive case list is available upon INSURANCE BAD FAITH EXPERT request. See display ad on page 44.

GURSEY|SCHNEIDER LLP 1888 Century Park East, Suite 900, Los Angeles, CA Clinton E. Miller, J.D., BCFE 90067, (310) 552-0960, fax (310) 557-3468, e-mail: Author: How Insurance Companies Settle Cases [email protected]. Web site: www.gursey.com. Contact Gary Krausz. Gursey|Schneider specializes in forensic 39 YEARS EXPERIENCE accounting and litigation support services in the areas Qualified Trial Insurance Expert in Civil & Criminal Cases Nationwide of civil litigation, business disputes, bankruptcy, dam- age and cost-profit insurance claims, court account- Coverage Disputes – Customs and Practices in the Insurance ings, fraud investigations, accounting malpractice, in- Industry – Good Faith/Bad Faith Issues tellectual property, construction, government account- ing, and entertainment litigation. Gursey|Schneider has TEL 408.279.1034 | EMAIL [email protected] | FAX 408.279.3562 over 30 years of experience as expert witnesses in ac- counting-related matters. See display ad on page 45. www.quikpage.com/M/millerjd/

WHITE, ZUCKERMAN, WARSAVSKY, LUNA & HUNT 15490 Ventura Boulevard, Suite 300, Sherman Oaks, CA 91403, (818) 981-4226, fax (818) 981-4278, 4 Park Plaza, 2nd Floor, Irvine, CA 92614, (949) 219-9816, fax (949) 219-9095, e-mail: [email protected]. Web site: www.wzwlh.com. Contact Barbara Luna. Expert wit- THE BEST LEGAL MINDS ness testimony for complex litigation involving damage analyses of lost profits, unjust enrichment, reasonable royalties, lost earnings, lost value of business, forensic IN THE COUNTRY accounting, fraud investigation, investigative analysis of liability, marital dissolution, and tax planning and prepa- ration. Excellent communicators with extensive testi- TALK TO US mony experience. Prior Big Four accountants. Special- ties include accounting, breach of contract, business interruption, business dissolution, construction defects, delays, and cost overruns, fraud, insurance bad faith, • Metallurgical Failures • Bio-Medical/Orthopedic Implants intellectual property including trademark, patent, and copyright infringement, and trade secrets, malpractice, • Corrosion & Welding Failures • Plumbing/Piping/ABS Failures marital dissolution, personal injury, product liability, real estate, securities, tax planning and preparation, IRS • Glass & Ceramic Failures • Complete In-House Laboratory audit defense, tracing, unfair advertising, unfair compe- • Chairs / Ladders / Tires Testing & Analysis Facilities tition, valuation of businesses, and wrongful termina- tion. See display ad on page 47. • Automobile/Aerospace/ • Expert Witnesses/Jury Verdicts Accidents • Licensed Professional Engineers FORENSIC ANALYSIS BRIAN LEWIS & COMPANY Contact: Dr. Naresh Kar, Fellow ASM, Fellow ACFE 10900 Wilshire Boulevard, Suite 610, Los Angeles, CA 90024, (310) 475-5676, fax (310) 475-5268, e-mail: Dr. Ramesh Kar, Fellow ASM, Fellow ACFE [email protected]. Contact Brian Lewis, CPA, CVA. Forensic accounting, business valuations, cash spendable reports, estate, trust, and income tax services. ADVANCED MATERIALS, INC. FORENSIC DOCUMENT EXAMINER Testing & Research Labs Q9 CONSULTING, INC 2528 W. Woodland Drive P.O. Box 892965, Temecula, CA 92589, (951) 252- Anaheim, CA 92801 4929, fax (951) 302-1785, e-mail: mikew@quality9 I .com. Web site: www.quality9.com. Contact Mike TEL: (714)527-7100 Wakshull. Q9 Consulting partners with clients to au- I FAX: (714)527-7169 thenticate documents. Communication with the clients, I I customer service and clear reports are our strengths. www.karslab.com email: [email protected] Services include handwriting identification, signature

Los Angeles Lawyer April 2013 57 authentication, examination of altered documents, HARRELL & ASSOCIATES computer generated documents, digital documents, GERIATRICS 250 Pacific Avenue, Suite 407, Long Beach, CA photocopies, contracts, wills, etc. Technology is used 90802, (805) 549-7745, e-mail: [email protected]. to discover the details of your case. As a professional HAMPTON HEALTH, LTD JOHN H. FULLERTON, MD, MRO, CMD, Web site: www.kidsaccident.com. Contact W. A. speaker, Mike can speak to your company or organiza- Harrell. International reputation in human factors, acci- tion or offer a full-day seminar. Q9’s presentations are CFP, FACP, AGSF, FAAHPM dent analysis, children’s injuries/fatalities, defective approved for MCLE credit. 1700 California Street, Suite 470, San Francisco, CA warnings, shopping carts, product liability, pedestrians, 94109, (415) 460-5532, fax (415) 459-2774, e-mail: recreational products/facilities, drownings, negligent FRAUD INVESTIGATIONS [email protected]. Web site: hamptonhealthltd caretakers, testing medical devices, slips/falls, eyewit- .com. Contact Kate McElroy, PA-C. Services avail- ness problems, injuries/fatalities involving the elderly, MAYER HOFFMAN MCCANN PC able: board certified in internal medicine, geriatrics, analyses of labels, signage, manuals, age discrimina- hospice, palliative medicine, addiction medicine, and 10474 Santa Monica Boulevard, Suite 200, Los Ange- tion analyses, vehicle accidents, farming accidents and home health certification, licensed medical review offi- readability analyses. les, CA 90025, (310) 268-2000, fax (310) 268-2001, cer. Expertise: Medicare fraud cases for the govern- e-mail: [email protected]. Web site: www.MHM- ment, toxicology/DUI, elder abuse including criminal PC.com, www.CBIZ.com. Contact Coral Hansen. defense of lay caregivers accused of homicide of de- INSURANCE Specializes in business litigation, business valuation mented relatives during end-of-life phase. Hospital, and appraisal, marital dissolutions, transactional due ambulatory/outpatient, PI, medical malpractice, and ADVISORS/EXPERTS @ MCS ASSOCIATES diligence, financial reconstruction, fraud investigation, LTC. Medical/hospice directorships. Testified over 200 18881 Von Karman, Suite 1175, Irvine, CA 92612, family limited partnerships, commercial damage and times and reviewed more than 1,000 cases in the last (949) 263-8700, fax (949) 263-0770, e-mail: experts lost profits computations, and business interruption. 12 years. See display ad on page 55. @mcsassociates.com. Web site: www.mcsassociates Experienced expert testimony and tax controversy rep- .com. Contact Norman Katz, managing partner. resentation. Nationally recognized banking, finance, insurance, and HANDWRITING real estate consulting group (established 1973). Experi- GANGS enced litigation consultants/experts include senior SANDRA L. HOMEWOOD, FORENSIC bankers, lenders, consultants, economists, accoun- MICHAEL MUNOZ DOCUMENT EXAMINER tants, insurance underwriters/brokers. Specialties in- 1132 San Marino Drive, Suite 216, Lake San Marcos, 9663 Santa Monica Boulevard, Suite 931, Beverly clude: lending customs, practices, policies, in all types CA 92078, (760) 931-2529, fax (760) 510-8412, Hills, CA 90210, (310) 281-3123, fax (310) 858-8504, of lending (real estate, subprime, business/commercial, e-mail: [email protected]. Contact e-mail: [email protected]. Specialties in- construction, consumer/credit card), banking opera- Sandra L. Homewood. Highly skilled and experi- clude 22 years with LAPD. Expertise in gangs, gang in- tions/administration, trusts and investments, economic enced document examiner and expert witness in many telligence, narcotics, undercover intelligence opera- analysis and valuations/damages assessment, insur- complex and high-profile civil and criminal cases with tions, photo and lineup identifications, homicide and ance claims, coverages and bad faith, real estate bro- fully equipped document laboratory. Specializing in robbery crime scenes, interviewing with criminal activ- kerage, appraisal, escrow, and title insurance. handwriting and handprinting identification, handwriting ity. Testified in state and federal court. Experience and of the elderly in financial elder abuse cases and will expertise in special weapons and tactics, also hostage E.L. EVANS ASSOCIATES contests, and examination of altered medical and cor- negotiations. Languages spoken: English, Spanish, Ital- 3310 Airport Avenue, Suite # 7, Santa Monica, CA porate records. Trained in government laboratory, in- ian, and Latin. Certified and panel of expert witnesses 90405, (310) 559-4005, fax (310) 559-4236, e-mail: cluding specialized training by the FBI and Secret Ser- for the Superior Court and federal Court. [email protected]. Contact Gene Evans. Good vice. Former government experience includes docu- faith/bad faith. Over 45 years’ experienceæclaims ad- ment examiner for the San Diego Police Department juster. Standards and practices in the industry, litigation GEOTECHNICAL ENGINEERING crime lab, Arizona State crime lab, and San Diego support, claims consultation, case review and evalua- County District Attorney’s office. Currently in private, tion, property/casualty claims, construction claims, A & E FORENSICS criminal, and civil practice. uninsured/underinsured motorist claims, general liabil- 2121 Montiel Road, San Marcos, CA 92069, ity, fire/water/mold claims, damage assessment, pro- (877) 839-7302, fax (760) 480-7477, e-mail: steve HOSPICE/PALLIATIVE MEDICINE fessional liability claims, appraisal under policy, arbitra- @aeforensics.com. Web site: www.aeforensics.com. tion, duty to defend, advertising claims, coverage appli- Steve Norris, AIA, PE, GE, HG, CEG, CASp, LEED. HAMPTON HEALTH, LTD cations, and suspected fraud claims. CV available on Architect, engineer, contractor—standard of care ex- JOHN H. FULLERTON, MD, MRO, CMD, request. See display ad on page 51. pert. Retained over 200 times, deposed over 100 CFP, FACP, AGSF, FAAHPM times, and testified in trial over 20 times. Waterproof- 1700 California Street, Suite 470, San Francisco, CA LAUNIE ASSOCIATES, INC. ing, water intrusion, building envelope, zoning-set- 94109, (415) 460-5532, fax (415) 459-2774, e-mail: 2627 Tunnel Ridge Lane, Santa Barbara, CA 93105, backs, concrete performance, path of travel, structural [email protected]. Web site: hamptonhealthltd (805) 569-9175, fax (805) 687-8597, e-mail: jlaunie analysis, earthquake-fire damage, and plan analysis. .com. Contact Kate McElroy, PA-C. Services avail- @cox.net. Contact Joseph J. Launie, PhD, CPCU, Landslides, retaining wall failure, settlement, flooding, able: board certified in internal medicine, geriatrics, insurance professor, author, and consultant. Over grading, septic, expansive soils, mud flows, pavement hospice, palliative medicine, addiction medicine, and 30 years of experience as expert witness in state and distress, ground water evaluation, and slope analysis. home health certification, licensed medical review offi- federal courts. Coauthor of books and articles on un- Cost estimates, construction management, delay cer. Expertise: Medicare fraud cases for the govern- derwriting, insurance company operations, and punitive analysis, and contracts. Serving all California, Hawaii, ment, toxicology/DUI, elder abuse including criminal damages. Consulting, expert witness on underwriting, and Oklahoma. See display ad on page 59. defense of lay caregivers accused of homicide of de- company and agency operations, and bad faith. mented relatives during end-of-life phase. Hospital, CONSTRUCTION DISPUTE RESOLUTION ambulatory/outpatient, PI, medical malpractice, and CLINTON E. MILLER, JD, BCFE CONSULTANTS LTC. Medical/hospice directorships. Testified over 200 INSURANCE BAD FAITH EXPERT 312 Emerald Bay, Laguna Beach, CA 92651, (949) times and reviewed more than 1,000 cases in the last 502 Park Avenue, San Jose, CA 95110, (408) 279- 300-2244, e-mail: [email protected]. Web 12 years. See display ad on page 55. 1034, fax (408) 279-3562, e-mail: [email protected]. site: www.constructionDRC.com. Contact Hanns U. Contact Clint Miller. Insurance expert regarding Baumann, S.E. Expert construction forensic consulta- HUMAN FACTORS claims, underwriting, agent and brokers errors and tion by licensed civil, structural, geotechnical/soil, engi- omissions, coverage disputes, customs and practices, neering and licensed general contractor with many ANALYTICA SYSTEMS and bad faith. See display ad on page 57. years of professional experience in California. INTERNATIONAL, INC. DAVID F. PETERSON, INC. SHEPARDSON ENGINEERING GROUP, INC. 9390 North Calle Buena Vista, Tucson, AZ 85704, 10681 Encino Drive, Oak View, CA 93022, (805) 649- 10035 Prospect Avenue, Suite 101, Santee, CA (520) 882-5494, fax (520) 882-2067, e-mail: asi@asi-az .com. Web site: www.asi-az.com. Contact Gary M. 8557, fax (805) 649-5957, e-mail: [email protected]. 92071-4398, (619) 449-9830, fax (619) 449-5824, Expert witness and consultant for insurance coverage e-mail: [email protected]. Contact Don Bakken, Ph.D, CPE. B.S.E.—Mechanical Engineer- ing, M.S.—Safety, Ph.D. —Industrial Engineering and bad faith claim handling for first-party policies, Shepardson. Over 48 years as a geotechnical engi- third-party policies, directors and officers policies, pro- neer of record on residential, commercial, and govern- (Human factors/ergonomics/biomechanics). We ana- lyze, from an engineering perspective, human cause fessional liability policies, bonds, life and disability poli- mental projects. Projects range from 6,000 AC subdivi- cies. Have been retained as an expert in over 1,200 sions to multistory commercial buildings. Over 40 years and effect relationships for claimed personal injury inci- dents using human factors, ergonomics, biomechan- lawsuits and qualified and testified in over 100 trials. In- of experience as a designated expert with extensive surance coverage and bad faith defense attorney for court experience, including electronic data presenta- ics, and safety principles. Areas of personal injury and product liability expertise includes accident investiga- over 20 years with 24 published and unpublished ap- tions. Professional engineer license in 10 states, prior pellate decisions. contractor license in engineering, concrete, and grad- tion and analysis, driver behavior: cars, tractor-trailer, ing (inactive). motorcycles, ATC-ATV, bicycles, falling objects, slips- trips-missteps-falls, occupational injuries, low-speed JANICE A. RAMSAY, ESQ impacts, high voltage, illumination, playgrounds, park- 5 Saros, Irvine, CA 92603, (949) 854-9375, (949) ing lots, and warnings. 400-5040 (cell), fax (949) 854-0073, e-mail: jramsay @cox.net. Contact Janice A. Ramsay, Esq. Experi-

58 Los Angeles Lawyer April 2013 enced in testifying in depositions and at bad-faith trials as an expert in the customs and practices of the insur- ance industry in evaluating coverage and handling A & E FORENSICS claims. Knowledgable about both personal lines and commercial property insurance claims. Has testified for insurers, insureds, and brokers. Practiced law in prop- Steven B. Norris, AIA, PE, GE, CEG, GBC, CASp erty insurance specialty since 1971. Also acts as In- surance Code Section 2071 appraiser, adviser, and 2121 Monel Road San Marcos, CA 92069 (877) 839-7302 consultant.

RICHARD MASTERS INSURANCE SER- ■ ARCHITECTURE ■ CONSTRUCTION ■ ADA VICES, INC. 35 West Main Street, #B170, Ventura, CA 93001, ■ GEOTECHNICAL ■ CIVIL ■ STRUCTURAL (805) 377-2688, fax (805) 830-0432, e-mail: richard [email protected]. Contact Richard Masters. ENGINEERING ENGINEERING ENGINEERING Forty-seven years of experience. Agent and broker standard of care. Claims handling, underwriting and claims, specialty lines, custom and practice of industry, www.aeforensics.com certificate and additional insured issues. ROBERT HUGHES ASSOCIATES, INC. 508 Twilight Trail, #200, Richardson, TX 75080, (972) 980-0088, fax (972) 233-1548, e-mail: joakley @roberthughes.com. Web site: www.roberthughes .com. Contact John Oakley. Founded in 1979, RHA is an international insurance and risk management con- Life Care sulting company based in Dallas. Our consultants’ ex- perience in the insurance industry allows us to provide Planning highly qualified expert witness and litigation support services. Our expertise includes property/casualty in- surance, life/health insurance, Lloyd’s, London Market • LIFE CARE PLANS Comprehensive (Trial) – Mini (Mediation/ Research, claims handling, bad faith, decision analysis, Settlement Conference) – Critique agency management and practices, insurance laws and regulations, statistical forecasting, insurance sales • EXPERT TESTIMONY Trial – Arbitration – Mediation/Settlement and marketing practices, insurance archaeology and JAN ROUGHAN, RN • VIDEO SERVICE Day in Life – Mediation/Settlement Documentary policy interpretation and analysis. • MEDICAL RECORDS Review – Chronology BARRY ZALMA, ZALMA INSURANCE www.linc.biz CONSULTANTS • IME Attendance Report/Critique 4441 Sepulveda Boulevard, Culver City, CA 90230, 114 W. COLORADO BLVD., MONROVIA, CA 91016 | 626.303.6333 EXT. 16 OR 17 (310) 390-4455, fax (310) 391-5614, e-mail: zalma @zalma.com. Web site: www.zalma.com. Contact Barry Zalma. Insurance bad faith, insurance claims handling, insurance coverage, insurance fraud and consulting, internationally recognized expert, consul- tants and insurance author, arbitrator and blogger. INTELLECTUAL PROPERTY CORNERSTONE RESEARCH 633 West Fifth Street, 31st Floor, Los Angeles, CA 90071-2005, (213) 553-2500, fax (213) 553-2699, Web site: www.cornerstone.com. Contact George G. Strong, Jr., Richard W. Dalbeck, Katie J. Galley, Elaine Harwood, Carlyn Irwin or Erin McGlogan. Cornerstone Research provides attorneys with expert testimony and economic and financial analyses in all phases of commercial litigation. We work with faculty and industry experts in a distinctive partnership that combines the strengths of the business and academic worlds. Our areas of expertise include identifying and supporting expert witnesses in intellectual property, an- titrust, securities, entertainment, real estate, financial institutions, and general business litigation.

FULCRUM INQUIRY 888 South Figueroa Street, Suite 2000, Los Angeles, CA 90017, (213) 787-4100, fax (213) 891-1300, e-mail: [email protected]. Web site: www.fulcrum .com. Contact David Nolte. Our professionals are ex- perienced CPAs, MBAs, ASAs, CFAs, affiliated profes- sors, and industry specialists. Our analysis and re- search, combined with unique presentation tech- niques, have resulted in an unequaled record of suc- cessful court cases and client recoveries. Our expertise encompasses damages analysis, lost profit studies, business and intangible asset valuations, appraisals, fraud investigations, troubled company consultation, statistics, forensic economic analysis, royalty audits, strategic and market assessments, computer foren- sics, electronic discovery, and analysis of computer- ized data. Degrees/licenses: CPAs, CFAs, ASAs, PhDs, and MBAs in accounting, finance, economics, and related subjects. See display ad on back cover.

Los Angeles Lawyer April 2013 59 WHITE, ZUCKERMAN, WARSAVSKY, Fee dispute arbitrator—35 years. Consulting and testi- e-mail: [email protected]. Web site: www LUNA & HUNT fying expert 30 years: standard of care, causation, fidu- .tomlistoninc.com. Contact Tom Liston, PE. Carbon 15490 Ventura Boulevard, Suite 300, Sherman Oaks, ciary duties, professional responsibility and ethics, and monoxide, HVAC, plumbing, fire, and explosions. CA 91403, (818) 981-4226, fax (818) 981-4278, 4 Park attorney fee disputes. Any underlying case: litigation, Plaza, 2nd Floor, Irvine, CA 92614, (949) 219-9816, fax transaction, family, administrative, state or federal. For- MEDICAL (949) 219-9095, e-mail: [email protected]. Web site: mer accountant, BS, MBA. Former managing partner www.wzwlh.com. Contact Barbara Luna. Expert wit- plaintiff and defense litigation & transactional firms. AMFS MEDICAL EXPERTS NATIONWIDE Also State Bar defense counsel and preventative law. ness testimony for complex litigation involving damage 6425 Christie Avenue, Suite 260, Emeryville, CA analyses of lost profits, unjust enrichment, reasonable LAWRENCE H. JACOBSON, ESQ. 94608, (800) 275-8903. Web site: www.AMFS.com. royalties, lost earnings, lost value of business, forensic Medical experts for malpractice and personal injury accounting, fraud investigation, investigative analysis of 9401 Wilshire Boulevard, Suite 1250, Beverly Hills, CA cases. AMFS is America’s premier medical expert wit- liability, marital dissolution, and tax planning and prepa- 90212, (310) 271-0747, fax (310) 271-0757, e-mail: ness and consulting company. We are a trusted part- ration. Excellent communicators with extensive testi- [email protected]. Web site: www.lawrencejacobson ner with the legal community and provide a superior mony experience. Prior Big Four accountants. Special- .com. Expert witness: lawyer malpractice in business method of retaining medical experts. For over 20 years, ties include accounting, breach of contract, business and real estate transactions, standard of care for real AMFS has provided board-certified experts in over interruption, business dissolution, construction defects, estate brokers and mortgage brokers, and real estate 10,000 malpractice and personal injury cases. • delays, and cost overruns, fraud, insurance bad faith, document custom and usage. Practicing real estate Board-Certified experts in all medical specialties • intellectual property including trademark, patent, and and business law in California since 1968. See display Practicing physicians with legal experience • No cost copyright infringement, and trade secrets, malpractice, ad on page 61. attorney consultations • Record review and testimony marital dissolution, personal injury, product liability, real • Independent Medical Examinations (IME) and autop- estate, securities, tax planning and preparation, IRS LAW OFFICES OF CHRISTOPHER ROLIN sies • Essential affidavits and reporting. Discuss your audit defense, tracing, unfair advertising, unfair compe- 5707 Corsa Avenue, Suite 106, Westlake Village, CA case at no charge with one of our medical directors, tition, valuation of businesses, and wrongful termina- 91362, (818) 707-7065, fax (818) 735-9992, e-mail: who will identify and clarify your case issues to ensure tion. See display ad on page 47. [email protected]. Web site: www.chrisrolin.com. you retain the appropriate specialists. Cost-effective Contact Christopher Rolin. Christopher Rolin is a initial case reviews for merit. Have your case reviewed INTERNAL MEDICINE highly effective trial attorney with over 46 years in civil for merit by members of our 50+ member multispe- litigation. He is a Certified Specialist in Legal Malprac- cialty Physician Advisory Panel. Review and select ex- HAMPTON HEALTH, LTD tice. His practice focuses on the applicable community pert CVs. Our experience, resources, and large propri- standard of care for practicing attorneys in the litigation etary database enable us to quickly identify and inter- JOHN H. FULLERTON, MD, MRO, CMD, and business areas. He is now focusing as an expert CFP, FACP, AGSF, FAAHPM view a large number of potential medical experts on witness on standards of care issues. He has been re- your behalf and provide you with the CVs of those who 1700 California Street, Suite 470, San Francisco, tained as an expert by both plaintiffs and defendants in are best suited to your case. 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Web site: cide of demented relatives during end-of-life phase. 362-1001, e-mail: [email protected]. Web hamptonhealthltd.com. Contact Kate McElroy, Hospital, ambulatory/outpatient, PI, medical malprac- site: www.rosen-law.com. Specializing in securities PA-C. Services available: board certified in internal tice, and LTC. Medical/hospice directorships. Testified law, federal securities law enforcement, securities arbi- medicine, geriatrics, hospice, palliative medicine, ad- over 200 times and reviewed more than 1,000 cases in tration, and international securities, insider trading, diction medicine, and home health certification, li- the last 12 years. See display ad on page 55. NYSE, AMEX, FINRA, DOC disciplinary proceedings, censed medical review officer. 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Litigation consulting, inspections, ex- reports on experts, and request an expert on our online [email protected], StateBarDefense@aol pert reports, patent infringement and validity analysis, form. Please see our insert in this issue and dis- .com, [email protected]. Web sites: www deposition, and trial testimony. .LegalMalpracticeExperts.com, www.LegalEthicsExperts play ad on page 40. .com. Contact Phillip Feldman. Certified Specialist THOMAS L. LISTON, P.E. Legal Malpractice ABPLA/ABA. AV Preeminent. Former 329 South San Antonio Road, Suite 5, Los Altos, judge pro tem—25 years, Bar Examiner/Prosecutor. CA 94022, (650) 948-1830, fax (650) 948-3030,

60 Los Angeles Lawyer April 2013 MEDICAL/EMERGENCY MEDICINE As an Expert Witness in Real Estate Litigation, Attorney BRUCE WAPEN, MD EMERGENCY MEDICINE EXPERT LAWRENCE H. JACOBSON 969-G Edgewater Boulevard, Suite 807, Foster City, has consistently been on the Winning Team CA 94404-3760, (650) 577-8635, fax (650) 577-0191, e-mail: [email protected]. Web site: • Real estate and • Lawyer malpractice • Interpretation www.DrWapen.com. Contact Bruce Wapen, MD. Board-certified emergency physician and experienced mortgage brokers’ in business and real of real estate teacher/public speaker offers consultation, chart re- standard of care estate transactions documents view, and testimony as an expert witness for defense or plaintiff involving litigation arising from the emer- Practicing real estate law in California since 1968. Past President, Beverly Hills Bar Association. gency department. Former Vice President-Legal Affairs, California Association of Realtors. California Real Estate Broker since 1978. MEDICAL/NEUROLOGY/PERSONAL LAWRENCE H. JACOBSON AB, UCLA 1964, JD UCLA SCHOOL OF LAW 1967 INJURY Tel 310.271.0747 Fax 310.271.0757 email [email protected] www.lawrencejacobson.com ANDREW WOO, MD, PHD LAW OFFICES: 9401 WILSHIRE BLVD. SUITE 1250, BEVERLY HILLS, CA 90212 2021 Santa Monica Boulevard, Suite 525-E, Santa Monica, CA 90404, (310) 829-2126, fax (310) 998- 8887. Contact Gail. Board-certified neurology, clinical assistant professor UCLA, personal injury, pain, carpal tunnel, spine, memory, seizure, sleep, and clinical pro- tocols. Multiple sclerosis, migraine, and stroke. Educa- tion: AB Cornell University, MD and PhD Brown Univer- sity, residency + EMG/EEG fellowship UCLA, Advisory Boards: L.A. Neurologic Society, St. John’s Sleep Lab, honors: America’s Top Physicians (Consumer Re- search Consul of America) 2006-2012, Who’s Who in Medicine (2001) and science/engineering (1993), inter- national electrophysiology Young Investigator (1997), UCLA Neurology Teaching Awards (1994, 1996, 2006, 2012), American Academy Neurology Research (1991), Brown University Sigma XI (1989), and research/publi- cations (22), lectures (871). MEDICAL/PHYSICAL THERAPY DR. JOYCE M. CAMPBELL, PHD, PT, EN 3336 Winlock Road, Torrance, CA 90505, (310) 539- 3143, e-mail: [email protected]. Over 40 years in physical therapy practice (acute, rehab and outpatient); certified electroneuromyographer, professor of PT in DPT curriculum, peer review/expert consultant and wit- BOARD CERTIFIED ORTHOPEDIC SURGEON ness since 1978 (both defense and plaintiff). Expertise/ research: musculoskeletal, neuromuscular, peripheral and central nervous system disorders (CVA, TBI, SCI, CP, MS, peripheral neuropathy), and clinical applica- MARC J. FRIEDMAN, M.D. tions of electrical stimulation. 6815 Noble Avenue, Van Nuys, California 91405 MEDICAL/TOXICOLOGY Tel. 818.901.6600 ext. 2810 • Fax: 818.901.6685 • Email: [email protected] JONATHAN S. RUTCHIK, MD, MPH, QME Web Site: www.scoi.com 20 Sunnyside Avenue, Suite A-321, Mill Valley, CA 94941, (415) 381-3133, fax (415) 381-3131, e-mail: Education: Princeton University and Cornell Medical School [email protected]. Web site: www.neoma.com. Jonathan S. Rutchik, MD, MPH is a physician who is Certificate: Board Certified Orthopedic Surgeon board certified in both Neurology and Occupational and Environmental Medicine. He provides clinical evalua- Memberships: Fellowship Sports Medicine tions and treatment, including electromyography, of in- Fellow American Academy of Orthopedic Surgeons dividuals and populations with suspected neurological illness secondary to workplace injuries or chemical ex- Fellow in the Arthroscopy Association of North America posure. Services include medical record and utilization Fellow in the International Arthroscopy Association review and consulting to industrial, legal, government, Fellow in the International Knee Society pharmaceutical, and academic institutions on topics Fellow in the American Orthopedic Society of Sports Medicine such as metals and solvents, pesticides, mold expo- ACL Study Group sures, product liability, musicians’ injuries, and others. Offices in SF, Richmond, Petaluma, Sacramento, and Certified QME, IME, AME Eureka/Arcata. See display ad on page 63. Specialties: Sports Medicine, Arthroscopic and Reconstructive Surgery of MEDICAL COSMETIC SURGERY the Knee and Shoulder, and Knee Replacement STEVEN BURRES, M.D. Appointments: Assistant Clinical Professor, Division of Orthopedics 465 North Roxbury Drive, Suite 1012, Beverly Hills, CA UCLA School of Medicine 90210, (310) 385-0590, fax (310) 937-1673, e-mail: World Cup Soccer Team Physician [email protected]. Cosmetic surgery, audiology, ear Physician Specialist XXIII Olympiad 1984 nose throat, rhinoplasty, facelift, hearing loss, sinus Orthopedic Consultant–New York Knicks and Jets 1978-1985 surgery, tinnitus, hoarseness, scars, trauma, dizziness, vertigo, hair loss, liposuction, eyelids, nerve injury, and Publications: 60 Publications including handbook for Orthopedic Surgeons facial nerve. See display ad on page 57. on Prosthetic Ligament Reconstruction of the Knee Presentations: Lectures extensively with over 375 presentations worldwide

Los Angeles Lawyer April 2013 61 @gmail.com. Web site: www.howardjrosenmd.com. warnings, labels, MSDSs, disposal, safety, EPA, MEDICAL EAR/NOSE/THROAT Contact Dr. Howard J. Rosen. Dr. Howard J. Rosen OSHA, DOT, propane, natural gas, hydrogen, flamma- has been in private practice of pain management since ble liquids, hazardous chemicals, aerosols (hairspray, STEVEN BURRES, M.D. 1982. He is Board Certified in Anesthesiology and in spray paint, refrigerants), DOT certified (hazardous ma- 465 North Roxbury Drive, Suite 1012, Beverly Hills, CA pain medicine. Dr. Rosen is experienced in the perfor- terials shipment), certified fire and explosion investiga- 90210, (310) 385-0590, fax (310) 937-1673, e-mail: mance of lumbar, thoracic and cervical epidurals, facet tor, OSHA process hazard analysis team leader, PhD [email protected]. Cosmetic surgery, audiology, ear and medial branch injections, and radiofrequency-lum- physical chemistry. Extensive experience in metallurgy, nose throat, rhinoplasty, facelift, hearing loss, sinus bar, cervical, thoracic and SI joints, stellate ganglion corrosion, and failure analysis. surgery, tinnitus, hoarseness, scars, trauma, dizziness, blocks and lumbar sympathetic injections, discogram vertigo, hair loss, liposuction, eyelids, nerve injury, and and all forms of pain management. Additionally he is KARS ADVANCED MATERIALS, INC. facial nerve. See display ad on page 57. experienced in spinal cord stimulator trials as well as a Testing and Research Labs, 2528 West Woodland pioneer in prolotherapy. Drive, Anaheim, CA 92801-2636, (714) 527-7100, fax MEDICAL FACIAL PLASTIC SURGERY (714) 527-7169, e-mail: [email protected]. Web site: MEDICAL MALPRACTICE www.karslab.com. Contact Drs. Ramesh J. Kar or STEVEN BURRES, M.D. Naresh J. Kar. Southern California’s premier materi- 465 North Roxbury Drive, Suite 1012, Beverly Hills, CA GRAHAM A. PURCELL, MD, INC. als/mechanical/metallurgical/structural/forensics labo- 90210, (310) 385-0590, fax (310) 937-1673, e-mail: ASSISTANT CLINICAL PROFESSOR ratory. Registered professional engineers with 30-plus [email protected]. Cosmetic surgery, audiology, ear ORTHOPEDIC SURGERY, UCLA years in metallurgical/forensic/structural failure analysis. Experienced with automotive, bicycles, tires, fire, paint, nose throat, rhinoplasty, facelift, hearing loss, sinus 3600 Wrightwood Drive, Studio City, CA 91604, (818) plumbing, corrosion, and structural failures. We work surgery, tinnitus, hoarseness, scars, trauma, dizziness, 985-3051, fax (818) 985-3049, e-mail: gpurcellmd on both plaintiff and defendant cases. Complete in- vertigo, hair loss, liposuction, eyelids, nerve injury, and @gmail.com. Web site: gpurcellmd.com. Contact house capabilities for tests. Extensive deposition and facial nerve. See display ad on page 57. Graham A. Purcell, MD. Dr. Purcell is a board certi- courtroom experience (civil and criminal investigations). fied orthopedic surgeon, subspecialty in spinal disor- Principals are fellows of American Society for Metals ders affecting adults and children. Examples of spinal MEDICAL GASTROENTEROLOGY and board-certified diplomates, American Board of disorders treated by Dr. Purcell include disc diseases, Forensic Examiners. See display ad on page 57. MICHAEL P. DEMICCO, M.D., stenosis, infections, tumors, injuries, and deformities in- F.A.C.G., A.B.A.M. cluding scoliosis. He possesses 33 years of orthopedic 8534 Phoenix Avenue, Fountain Valley, CA 92708, and 25 years of med-legal experience, including de- METALLURGY (714) 270-7036, cell (714) 778-1300 e-mail: fense, plaintiff, insurance carriers, United States Attor- [email protected]. Web site: ney General’s office, CA Attorney General’s office and KARS ADVANCED MATERIALS, INC. www.michaelpdemiccomd.com. Contact Dr. Michael Public Defender’s office. Expert testimony pertains to Testing and Research Labs, 2528 West Woodland P. DeMicco. Dr. Michael DeMicco is a board certified med-mal, personal injury, and workers’ compensation Drive, Anaheim, CA 92801-2636, (714) 527-7100, fax gastroenterologist with a specialty in hepatitis, pancre- cases. As a qualified medical evaluator, Dr. Purcell has (714) 527-7169, e-mail: [email protected]. Web site: atitis, biliary diseases, and colon problems. Dr. extensive experience in performing QMEs, AMEs, www.karslab.com. Contact Drs. Ramesh J. Kar or DeMicco is board certified as well in internal medicine IMEs, WC evals. See display ad on page 59. Naresh J. Kar. Southern California’s premier materi- and addictionology. He is highly skilled in all endo- als/mechanical/metallurgical/structural/forensics labo- scopic procedures including ERCP, colonoscopy, and HAMPTON HEALTH, LTD ratory. Registered professional engineers with 30-plus upper endoscopy. He has performed over 40,000 pro- JOHN H. FULLERTON, MD, MRO, CMD, years in metallurgical/forensic/structural failure analysis. cedures in the last 30 years. He is the Director of CFP, FACP, AGSF, FAAHPM Experienced with automotive, bicycles, tires, fire, paint, Liver Studies for AGMG as well as the Director of 1700 California Street, Suite 470, San Francisco, plumbing, corrosion, and structural failures. We work the GI Lab. CA 94109, (415) 460-5532, fax (415) 459-2774, on both plaintiff and defendant cases. Complete in- e-mail: [email protected]. Web site: house capabilities for tests. Extensive deposition and MEDICAL LEGAL hamptonhealthltd.com. Contact Kate McElroy, courtroom experience (civil and criminal investigations). PA-C. Services available: board certified in internal Principals are fellows of American Society for Metals and board-certified diplomates, American Board of ROUGHAN & ASSOCIATES AT LINC, INC. medicine, geriatrics, hospice, palliative medicine, ad- diction medicine, and home health certification, li- Forensic Examiners. See display ad on page 57. 114 West Colorado Boulevard, Monrovia, CA 91016, censed medical review officer. Expertise: Medicare (626) 303-6333, fax (626) 303-8080, e-mail: janr@linc fraud cases for the government, toxicology/DUI, elder .biz. Contact Jan Roughan at ext. 16. Specialties: METEOROLOGY abuse including criminal defense of lay caregivers ac- Roughan and Associates at LINC is a case manage- cused of homicide of demented relatives during end- ment and medical/legal consulting firm. Services/ AIR, WEATHER, AND SEA of-life phase. Hospital, ambulatory/outpatient, PI, med- products offered include: 1) Expert Testimony, 2) Life CONDITIONS, INC. ical malpractice, and LTC. Medical/hospice director- Care Plan (LCP) Construction/LCP Critique, 3) Medical P.O. Box 512, Pacific Palisades, CA 90272, (818) ships. Testified over 200 times and reviewed more than Record Organization/Summarization/Analysis, 4) Med- 645-8632, fax (310) 454-7569, e-mail: AirWeather@aol 1,000 cases in the last 12 years. See display ad on ical Bill Auditing, 5) Expert Witness Identification, 6) IME .com. Web site: www.weatherman.org. Contact Jay page 55. Attendance, 7) Video Services (e.g., Day In Life, Settle- Rosenthal, AMS Certified Consulting Meteorolo- ment Brief, IME Evaluation, NDT/PT Evaluation, etc.), 8) gist (CCM). Experienced and authoritative expert testi- Questions for: Deposition/Cross Examination ,9) Med- METALLURGICAL AND CORROSION mony, reports and analyses of wind, rain, storms, cli- ical/Psychiatric Case Management. See display ad on ENGINEER matic conditions, flooding, waves, specialist in wildfires, page 59. ice, auto/boat/ship/aircraft accident reconstruction, 4X FORENSIC ENGINEERING property damage, slip and falls, construction, mold is- LABORATORIES, INC. sues, homeland security applications, air pollution, MEDICAL LIVER DISEASES transport, and risk identification. Movie industry appli- 5262 Oceanus Drive, Huntington Beach, CA 92649, cations, cinematography, and visual effects. Determin- MICHAEL P. DEMICCO, M.D., F.A.C.G., (714) 450-8500, fax (714) 450-8599, e-mail: phil ing unusualness, normalcy, and foreseeability. Official @4Xforensic.com. Web Site: www.4Xforensic.com. A.B.A.M. data, site visits, clear and convincing testimony. See Contact Phil Van Herle. 4X Forensic Engineering 8534 Phoenix Avenue, Fountain Valley, CA 92708, display ad on page 49. (714) 270-7036, cell (714) 778-1300 e-mail: Laboratories is a full-service forensic engineering labo- [email protected]. Web site: ratory. We provide expert witness and analytical and www.michaelpdemiccomd.com. Contact Dr. testing services in the following areas: fires and explo- NURSING/SURGERY/MEDSURG Michael P. DeMicco. Dr. Michael DeMicco is a board sions: electrical and gas product defect investigations, certified gastroenterologist with a specialty in hepatitis, thermal and fire modeling and laboratory testing. Water MED-LINK CONSULTATION pancreatitis, biliary diseases and colon problems. Dr. loss: materials, corrosion and failure analysis of plumb- 3362 Budleigh Drive, Hacienda Heights, CA 91745, DeMicco is board certified as well in internal medicine ing products. Failure analysis: metallurgy, product test- (626) 333-5110, fax (626) 968-0064, e-mail: dorothy- and addictionology. He is highly skilled in all endo- ing and computerized stress analysis. Accident recon- [email protected]. Contact Dorothy Pollock, scopic procedures including ERCP, colonoscopy, and struction: automotive, trucks, construction equipment, RN, LNCC. Registered nurse with over 40 years of upper endoscopy. He has performed over 40,000 pro- and premises liability. clinical experience. Nontestifying services include case cedures in the last 30 years. He is the Director of analysis/for merit, chronology, translation, written re- Liver Studies for AGMG as well as the Director of the CHEMICAL ACCIDENT RECONSTRUCTION ports, medical record organization. DME/IME accom- GI Lab. SERVICES, INC. paniment including CD recording and written report. 9121 East Tanque Verde Road, Suite 105, Tucson, Expert witness and testifying services, including affi- AZ 85749, (800) 645-3369, e-mail: service@chemaxx davit, arbitration, declaration, and trial. Courtroom ex- MEDICAL PAIN MANAGEMENT .com. Web site: www.chemaxx.com. Contact Dr. perienced both plaintiff and defense. HOWARD J. ROSEN, M.D. Michael Fox. Comprehensive chemical accident in- vestigation—specializing in complex industrial chemical ORTHOPEDIC SURGEON 6622 Horseshoe Lane Huntington Beach, CA 92648, accidents and chemical related consumer product in- cell (831) 402-1323, business address: 21 A Mandev- juries, chemical fires and explosions, chemical labeling, ille Court, Monterey, CA 93940, e-mail: howiedoc MARC J. FRIEDMAN, MD chemical packaging, handling and shipping, burns, 6815 Noble Avenue, Van Nuys, CA 91405, (818) 901-

62 Los Angeles Lawyer April 2013 6600, fax (818) 901-6685, e-mail: mfriedman@scoi of spinal disorders treated by Dr. Purcell include disc dis- analyses of lost profits, unjust enrichment, reasonable .com. Web site: www.scoi.com. Contact Vanessa eases, stenosis, infections, tumors, injuries, and deformi- royalties, lost earnings, lost value of business, forensic Espinal, ext 2810/2910. Orthopedic shoulder and ties including scoliosis. He possesses 33 years of ortho- accounting, fraud investigation, investigative analysis of knee, consulting, and expert witness testimony. IME, pedic and 25 years of med-legal experience, including liability, marital dissolution, and tax planning and prepa- AME, QME, and workers’ compensation evaluations. defense, plaintiff, insurance carriers, United States Attor- ration. Excellent communicators with extensive testi- See display ad on page 61. ney General’s office, CA Attorney General’s office and mony experience. Prior Big Four accountants. Special- Public Defender’s office. Expert testimony pertains to ties include accounting, breach of contract, business GRAHAM A. PURCELL, MD, INC. med-mal, personal injury, and workers’ compensation interruption, business dissolution, construction defects, ASSISTANT CLINICAL PROFESSOR cases. As a qualified medical evaluator, Dr. Purcell has delays, and cost overruns, fraud, insurance bad faith, ORTHOPEDIC SURGERY, UCLA extensive experience in performing QMEs, AMEs, IMEs, intellectual property including trademark, patent, and 3600 Wrightwood Drive, Studio City, CA 91604, (818) WC evals. See display ad on page 59. copyright infringement, and trade secrets, malpractice, 985-3051, fax (818) 985-3049, e-mail: gpurcellmd marital dissolution, personal injury, product liability, real @gmail.com. Web site: gpurcellmd.com. Contact WHITE, ZUCKERMAN, WARSAVSKY, estate, securities, tax planning and preparation, IRS Graham A. Purcell, MD. Dr. Purcell is a board certi- LUNA & HUNT audit defense, tracing, unfair advertising, unfair compe- fied orthopedic surgeon, subspecialty in spinal disor- 15490 Ventura Boulevard, Suite 300, Sherman Oaks, tition, valuation of businesses, and wrongful termina- ders affecting adults and children. Examples of spinal CA 91403, (818) 981-4226, fax (818) 981-4278, 4 Park tion. See display ad on page 47. disorders treated by Dr. Purcell include disc diseases, Plaza, 2nd Floor, Irvine, CA 92614, (949) 219-9816, fax stenosis, infections, tumors, injuries, and deformities in- (949) 219-9095, e-mail: [email protected]. Web site: ZIVETZ, SCHWARTZ & SALTSMAN, CPAS cluding scoliosis. He possesses 33 years of orthopedic www.wzwlh.com. Contact Barbara Luna. Expert wit- 11900 West Olympic Boulevard, Suite 650, Los Ange- and 25 years of med-legal experience, including de- ness testimony for complex litigation involving damage les, CA 90064-1046, (310) 826-1040, fax (310) 826- fense, plaintiff, insurance carriers, United States Attor- ney General’s office, CA Attorney General’s office and Public Defender’s office. Expert testimony pertains to med-mal, personal injury, and workers’ compensation cases. As a qualified medical evaluator, Dr. Purcell has extensive experience in performing QMEs, AMEs, Do You Have A Case IMEs, WC evals. See display ad on page 59.

RICHARD C. ROSENBERG, MD Involving Dogs? 18370 Burbank Boulevard, #614 Tarzana, CA 91356, tel (818) 996-6800, fax (818) 996-2929, • aggression • dog bites • temperament e-mail [email protected]. Website: www Specializing in .drrosenberg.com. Orthopedic surgery & sports medi- • behaviors • rescue • cruelty cine; Experienced in IME, QME, AME evaluations. • training • evaluations • service dogs Rottweilers and Medical/legal reports and expert testimony. Personal Pit Bulls injury and workers’ compensation. Satellite offices in Oxnard and Santa Ana, California. — EVALUATIONS, CONSULTATION, BITE INVESTIGATIONS — PATENTS Jill Kessler • Dog Expert | 310-573-9615 | e-mail: [email protected] ARGOS ENGINEERING www.JillKessler.com 44 Argos, Laguna Niguel, CA 92677, (949) 363-8205, fax (949) 429-5972, e-mail: [email protected]. Web site: www.argos-engineering.com. Contact John D. Pratt, PhD, PE. Litigation consulting, inspections, ex- pert reports, patent infringement and validity analysis, deposition, and trial testimony. I PEDIATRIC EXPERT WITNESS EVALUATION MICHAEL WEINRAUB, MD, FAAP I 515 South Flower Street, Suite 3600, Los Angeles, CA TESTING 90071, (213) 236-3662, fax (213) 236-3663, e-mail: [email protected]. Web site: www.michaelwein- I raubmd.com. Experience in general pediatrics applied TREATMENT to your legal questions. Contact Dr. Michael Wein- raub. Board Certified Pediatrician. Child abuse and ne- glect, Munchausen syndrome by proxy, shaken baby syndrome (SBS), lead poisoning, fetal alcohol spectrum Neurology and disorder (FASD), pediatric malpractice, childhood injury and product liability, developmental disabilities (autism), Electromyography healthcare of foster children, and adoption/custody evaluation for health supervision concerns. Neurotoxicology PERSONAL INJURY Occupational/ KGA, INC. 1409 Glenneyre Street, Suite A, Laguna Beach, CA Environmental 92651, (949) 497-6000, fax (949) 494-4893, e-mail: [email protected]. Web site: www.kgainc.com. Medicine Contact Kurt Grosz. Construction and environmental consultants since 1991. Licensed engineers and con- tractors. ICC building, plumbing, mechanical, concrete and accessibility inspectors. Certified professional esti- CA Medical Practice Since 2000 mators. California EPA environmental assessors. Trial JONATHAN S. RUTCHIK, MD, MPH experts, arbitrators, and insurance appraisers.

GRAHAM A. PURCELL, MD, INC. TEL 415.381.3133 | FAX 415.381.3131 | E-MAIL [email protected] ASSISTANT CLINICAL PROFESSOR ORTHOPEDIC SURGERY, UCLA www.neoma.com 3600 Wrightwood Drive, Studio City, CA 91604, (818) 985-3051, fax (818) 985-3049, e-mail: 20 Sunnyside Avenue, Suite A-321, Mill Valley, CA 94941 [email protected]. Web site: gpurcellmd.com. Contact Graham A. Purcell, MD. Dr. Purcell is a Offices in San Francisco, Richmond, Petaluma, Sacramento and Eureka/Arcata board certified orthopedic surgeon, subspecialty in spinal disorders affecting adults and children. Examples

Los Angeles Lawyer April 2013 63 1065. Web site: www.zsscpa.com. Contact Lester J. Schwartz, CPA/CFF, DABFE, DABFA, Michael D. PROBATE LAW serve as an adviser on various psychological issues. Saltsman, CPA, MBA, David L. Bass, CPA, David Dichner, CPA, ABV, CVA, Sandy Green, CPA, Dal- HONORABLE ANITA RAE SHAPIRO PSYCHOLOGY/PSYCHOLOGICAL jeet Kaur, CPA. Accounting experts in forensic ac- Superior Court commissioner (Retired), P.O. Box ASSESSMENT counting, tax issues, business valuations, and ap- 1508, Brea, CA 92822-1508, e-mail: privatejudge praisals, marital dissolutions, eminent domain, insur- @adr-shapiro.com. Web site: http://adr-shapiro.com. Retired Los Angeles Superior Court commissioner (15 BRIGHT MINDS ance losses, business interruption, goodwill, economic JUDY HO, PHD, ABPP analysis, investigative auditing, loss of earning, com- years) available to serve as a probate expert witness in mercial damages, and lost profits. Expert witness testi- cases involving wills and trust issues. Presided in Long 12011 San Vicente Boulevard, Suite 402, Los Angeles, mony preparation, settlement negotiations, and consul- Beach Probate Department five years. See display ad CA 90049, (310) 745-8887, e-mail: drjudyho@gmail tations. See display ad on page 51. on page 54. .com. Web site: www.drjudyho.com. Dr. Ho provides forensic evaluations used in legal settings to document a wide variety of psychologically relevant information, PHYSICAL THERAPY PSYCHIATRY including personal injury, work-related emotional injury, MARIA T. LYMBERIS, MD, INC. worker’s compensation, fitness for duty for high-stress CYNTHIA TUMBLESON, PHYSICAL jobs, child custody, the capacity to adequately parent a THERAPIST, INC. 1500 Montana Avenue, Suite 201, Santa Monica, CA minor child, evaluation of malingering and deception, 11470 Tiffany Lane, Moreno Valley, CA 92557, (951) 90403, (310) 451-3152, fax (310) 310-2620, e-mail: employment discrimination and harassment, and pro- 237-3086, e-mail: [email protected]. Contact [email protected]. Web site: www.lymberis.com. fessional licensing disputes. She provides expert testi- Cynthia Tumbleson. Thirty years of experience in Contact Maria T. Lymberis, MD. Clinical Professor mony regarding psychological testing methods, results, physical therapy with a Bachelor’s degree from of Psychiatry, UCLA School of Medicine. Board Certi- and conclusions. Dr. Ho has a specialty board certifica- CSULB and an advanced doctorate degree from fied in adult, child/adolescent psychiatry, expert con- tion through ABPP, has published empirical studies Boston University. I can serve as an expert in all as- sultant Medical Board of California, forensic expert for and book chapters, provides clinical consultations, and pects of physical therapy including but not limited to: psychiatric malpractice, sexual harassment, posttrau- is a tenure-track faculty member at Pepperdine Univer- standards of care, geriatrics, pediatrics, home health, matic stress cases, and divorce/child custody and psy- sity Graduate School of Psychology. orthopedic, neurological and pulmonary. I served as chiatric evaluations for: fitness for duty and compe- an expert consultant to the Physical Therapy Board of tency to stand trial. QUESTIONED DOCUMENTS California. CLARK E. SMITH, MD FORENSIC & ADDICTION PSYCHIATRY, RILE & HICKS PLUMBING PAIN MEDICINE FORENSIC DOCUMENT EXAMINERS 9820 Willow Creek Road, Suite 370, San Diego, CA HOWARD C. RILE, JR., A. FRANK HICKS 4X FORENSIC ENGINEERING 17011 Beach Boulevard, Suite 565, Huntington LABORATORIES, INC. 92131, (858) 530-9112, fax (858) 530-9118, e-mail: [email protected]. Web site: www Beach, CA 92647, (714) 842-4800. Web site: www 5262 Oceanus Drive, Huntington Beach, CA 92649, .clarksmithmd.com. Contact Maggie Hundley. .rileandhicks.com. Certified by American Board of (714) 450-8500, fax (714) 450-8599, e-mail: phil Board Certified in Forensic and Addiction Psychiatry. Forensic Document Examiners. Members, ASQDE, @4Xforensic.com. Web Site: www.4Xforensic.com. Adjunct Professor Alliant University. Specialties: em- SWAFDE, SAFDE, AAFS-QD Section, CSFS, ASTM. Contact Phil Van Herle. 4X Forensic Engineering ployment, discrimination, harassment, wrongful termi- Decades of experience in examination and evaluation Laboratories is a full-service forensic engineering labo- nation, IME, personality disorder, malpractice, gross of disputed documents, including wills, deeds, checks, ratory. We provide expert witness and analytical and negligence, causation, disability, trauma, wrongful contracts, medical records, anonymous notes, jour- testing services in the following areas: fires and explo- death, suicide, dementia, capacity, psychopharmacol- nals, sign-in sheets, etc., involving handwriting and sig- sions: electrical and gas product defect investigations, ogy, PTSD, ADHD, depression, anxiety, panic, schizo- natures, ink, paper, typewriting and printing processes, thermal and fire modeling and laboratory testing. Water phrenia, bipolar disorder, psychosis, pain, drug addic- obliterations, indentations, and alterations questions. loss: materials, corrosion and failure analysis of plumb- tion, detoxification, alcohol, sedatives, amphetamine, Fully equipped laboratory, including VSC-4C and ing products. Failure analysis: metallurgy, product test- methamphetamine, cocaine, and heroin. Criminal: di- ESDA. ing and computerized stress analysis. Accident recon- minished actuality, imperfect self-defense, uncon- struction: automotive, trucks, construction equipment, sciousness, insanity, death penalty, mitigation, malin- SANDRA L. HOMEWOOD, FORENSIC and premises liability. gering, memory, witness perception, impeachment, DOCUMENT EXAMINER delirium, and intoxication. Over 150 trials. 1132 San Marino Drive, Suite 216, Lake San Marcos, PODIATRY—FOOT SPECIALIST CA 92078, (760) 931-2529, fax (760) 510-8412, e- mail: [email protected]. Contact Sandra STEVEN L. ROSENBERG, DPM PSYCHIATRY/PSYCHOLOGY L. Homewood. Highly skilled and experienced docu- 2901 Wilshire Boulevard, Suite 110, Santa Monica, BRIAN P. JACKS, MD ment examiner and expert witness in many complex and high-profile civil and criminal cases with fully CA 90403, (310) 828-3336, fax (310) 828-0096, 9730 Wilshire Boulevard, Suite 108, Beverly Hills, CA e-mail: [email protected]. Web site: www equipped document laboratory. Specializing in hand- 90212, (310) 274-0684, e-mail: [email protected]. writing and handprinting identification, handwriting of .rosenbergstevendpm.com. Expert witness, plaintiff Contact Patricia Valenzuela. Clinical Professor of and defense, IME, podiatric surgery, medicine, sports the elderly in financial elder abuse cases and will con- Psychiatry USC. Over 25 years of trial experience in tests, and examination of altered medical and corpo- medicine, trauma injuries and pain management. Sec- child sex abuse, workers’ compensation, personal in- ond opinion reports, x-ray review, and evaluations. rate records. Trained in government laboratory, includ- jury, malpractice, PTSD, psychopharmacology, sex ha- ing specialized training by the FBI and Secret Service. Treating all ages, infants, children and adults. Over 29 rassment, discrimination, child custody, neuropsychia- years of experience. Former government experience includes document ex- try and (head injury). Board Certified: adult, 1974, child- aminer for the San Diego Police Department crime lab, adolescent, 1976. Arizona State crime lab and San Diego County District POLYGRAPH Attorney’s office. Currently in private, criminal, and civil PSYCHOLOGY practice. JACK TRIMARCO & ASSOCIATES POLYGRAPH INC. FORENSIC EXPERT 9454 Wilshire Boulevard, 6th Floor, Beverly Hills, CA STEFANIE STOLINSKY, PHD REAL ESTATE 90212, (310) 247-2637, e-mail: [email protected]. 9300 Wilshire Boulevard, Suite 320, Beverly Hills, CA Web site: www.jacktrimarco.com. Contact Jack 90212, (310) 788-3436, e-mail: [email protected]. ADVISORS/EXPERTS @ MCS ASSOCIATES Trimarco. Former manager of the Federal Bureau of Web site: www.act-it-out.com. Contact Stefanie 18881 Von Karman, Suite 1175, Irvine, CA 92612, Investigation’s polygraph program in Los Angeles. Stolinsky, Ph.D. Specialties: Adults sexually, physi- (949) 263-8700, fax (949) 263-0770, e-mail: experts Former Inspector General Polygraph Program—De- cally, emotionally abused as children; PTSD; depres- @mcsassociates.com. Web site: www.mcsassociates partment of Energy. Nationally known and respected sion; trauma. Dr. Stolinsky has a private practice in .com. Contact Norman Katz, managing partner. polygraph expert. I have the credentials you would Beverly Hills in addition to her work on television and Nationally recognized banking, finance, insurance, and want when you have a client polygraphed, a case re- her numerous published works. She is a recognized real estate consulting group (established 1973). Experi- viewed, or a motion made regarding polygraph. My expert in the fields of family relations, child abuse, and enced litigation consultants/experts include senior unique background allows me to bring the highest PTSD. Born and raised in San Francisco, California, bankers, lenders, consultants, economists, accoun- levels of service and expertise to any polygraph situa- she is a graduate of UCLA and USC in psychology. Dr. tants, insurance underwriters/brokers. Specialties in- tion. Current member of the Ethics Committee, Cali- Stolinsky has also been a lecturer at the California clude: lending customs, practices, policies, in all types fornia Association of Polygraph Examiners (CAPE). Graduate School in forensics, neuropsychology, and of lending (real estate, subprime, business/commercial, Hundreds of appearances on national TV, including play therapy. She is the author of Act It Out: 25 Acting construction, consumer/credit card), banking opera- Dr. Phil, Oprah, Greta, Nancy Grace, O’Reilly Factor, Exercises to Heal from Childhood Abuse, which is in its tions/administration, trusts and investments, economic and Hannity and Colmes. Degrees/licenses: BS Psy- second edition from Praeclarus Press. She also has analysis and valuations/damages assessment, insur- chology, Certified APA, AAPP, CAPE, AAFE. See dis- been referenced in Jane Velez-Mitchell’s book, I Want. ance claims, coverages and bad faith, real estate bro- play ad on page 2. Dr. Stolinsky is regularly called on by a number of kerage, appraisal, escrow, and title insurance. lawyers, as well as television and radio programs to

64 Los Angeles Lawyer April 2013 LAWRENCE H. JACOBSON, ESQ. CA 90755, (562) 983-6700, fax (562) 983-1622, edgeable in both federal and California law. Twenty-five 9401 Wilshire Boulevard, Suite 1250, Beverly Hills, CA e-mail: [email protected]. Web site: years’ corporate human resources management expe- 90212, (310) 271-0747, fax (310) 271-0757, e-mail: www.markmalantherealestateman.com. Contact rience plus over 20 years as a Human Resources [email protected]. Web site: www.lawrencejacobson Mark S. Malan, MAI, SRA, MBA. Trusts, estates, Compliance Consultant in California. Specializations in- .com. Expert witness: lawyer malpractice in business probates, divorce, commercial and residential. Mark S. clude sexual harassment, ADA/disability discrimination, and real estate transactions, standard of care for real Malan, MAI has been servicing Southern California with other Title VII and FEHA discrimination and harass- estate brokers and mortgage brokers, and real estate current, prospective, and historic values for over 25 ment, retaliation, FMLA/CFRA, safety, and wrongful document custom and usage. Practicing real estate years. Expert witness testimony has been honed by 15 termination. Courtroom testimony and deposition ex- and business law in California since 1968. See display years as a college instructor that allows as easy and perience. Retained 60 percent by defense, 40 percent ad on page 61. credible way to inform the trier-of-fact about the issues by plaintiff. Audit employer’s actions in preventing and of the matter at hand. Additional experience as a gen- resolving discrimination, harassment, and retaliation is- MONARC REALTY eral contract and real estate investor has added credi- sues. Assess human resources policies and practices 50 West Lemon Avenue, Suite 6, Monrovia, CA 91016, ble evidence in cases of diminution in case of undis- for soundness, for comparison to prevailing practices, (626) 533-8878, e-mail: [email protected]. closed defects and several types of construction and for compliance. Evaluate employer responsiveness Contact Charles A. Gabriels—The Expert Witness. losses. to complaints and effectiveness of employer investiga- Trial strategy—plus expert witness consultation and tes- tions. Assist counsel via preliminary case analysis, dis- timony available for real estate (standards of care, dis- RECEIVER covery strategy, examination of documents, and expert closure, fiduciary duty, short-sales), construction (de- testimony. fects, and more), residential and commercial inspec- SALTZBURG, RAY & WEISSMAN, LLP tions, and paralegal disputes. Thirty-seven years of ex- 12121 Wilshire Boulevard, Suite 600, Los Angeles, CA ROOFING AND WATERPROOFING perience as broker and general contractor; past thirteen 90025, (310) 481-6780, fax (310) 481-6707, e-mail: years of expert testimony, AA degrees in architecture [email protected]: [email protected]. Web KGA, INC. and paralegal studies. Court testimony + JAMS & AAA. site: www.srblaw.com. Contact David L. Ray, Esq., 1409 Glenneyre Street, Suite A, Laguna Beach, CA Call for CV, retainer agreement, and fee schedule. or Richard Weissman, Esq. Specializes in handling 92651, (949) 497-6000, fax (949) 494-4893, e-mail: complex receivership matters, such as partnership and [email protected]. Web site: www.kgainc.com. Con- ALAN D. WALLACE, ESQ. corporate dissolutions, including law firm dissolutions, tact Kurt Grosz. Construction and environmental con- 14011 Ventura Boulevard, Suite 406, Sherman Oaks, and government enforcement receivership actions, in- sultants since 1991. Licensed engineers and contrac- CA 91423, (818) 501-0133, fax (818) 905-6091, cluding actions brought by the California Department of tors. ICC building, plumbing, mechanical, concrete and e-mail: [email protected]. Contact Alan D. Corporations, Department of Real Estate, Commodities accessibility inspectors. Certified professional estima- Wallace, Esq. Expert witness and litigation consulting Future Trading Commission, and Federal Trade Com- tors. California EPA environmental assessors. Trial ex- for general real estate matters, including law, custom mission. Nationally recognized in both the lender and perts, arbitrators, and insurance appraisers. and practice, agency, disclosure, broker malpractice, litigation communities as qualified to assist in compli- standards of care for brokers, buyers and sellers. Bro- cated and commercially sophisticated liquidations, re- SECURITIES ker and attorney. Involved as broker in more than organizations, and ongoing business operations. See 7,500 real estate transactions. Department of Real Es- display ad on page 48. CORNERSTONE RESEARCH tate master instructor and author, Adjunct Professor 633 West Fifth Street, 31st Floor, Los Angeles, CA Loyola Law School, former CAR Hotline attorney, Uni- 90071-2005, (213) 553-2500, fax (213) 553-2699, versity Law Professor in real estate. Successfully testi- RETALIATION Web site: www.cornerstone.com. Contact George G. fied in dozens of cases. See display ad on page 44. HAIGHT CONSULTING Strong, Jr., Richard W. Dalbeck, Katie J. Galley, WARONZOF ASSOCIATES, INC. 1726 Palisades Drive, Pacific Palisades, CA 90272, Elaine Harwood, Carlyn Irwin or Erin McGlogan. (310) 454-2988, fax (310) 454-4516. Contact Marcia Cornerstone Research provides attorneys with expert 999 North Sepulveda Boulevard, Suite 440, El Se- Haight, SPHR—CA. Human resources expert knowl- testimony and economic and financial analyses in all gundo, CA 90245, (310) 322-7744, fax (310) 322- 7755. Web site: www.waronzof.com. Contact Timo- thy R. Lowe, MAI, CRE. Waronzof provides real es- tate and land use litigation support services including economic damages, lost profits, financial feasibility, lease dispute, property value, enterprise value, partner- ship interest and closely-held share value, fair compen- sation, lender liability and reorganization plan feasibility. Professional staff of five with advanced degrees and training in real estate, finance, urban planning, and ac- counting. See display ad on page 61. REAL ESTATE APPRAISAL CURTIS-ROSENTHAL, INC. 5959 West Century Boulevard, Suite 1010, Los Ange- les, CA 90045, (310) 215-0482, fax (310) 215-3089, e-mail: [email protected]. Web site: www.curtisrosenthal.com. Contact David Rosenthal, MAI, FRICS, or Dawn Olson, MRICS. Appraisal of commercial real estate for estate planning, eminent do- main, bankruptcy, divorce, and general litigation. Ac- cepted in local, state, and federal courts. REAL ESTATE TITLE CONSULTING PETRU CORPORATION 250 Hallock Drive, Suite 100, Santa Paula, CA 93060, (805) 933-1389, fax (805) 933-1380, e-mail: [email protected]. Web site: www .PetruCorporation.com. Contact Tim Truwe. Incorporated in 1986, Petru Corporation is a full service land consulting company including: title searching/ research, forensic title, title engineering, oil, gas, mineral and geothermal consulting, wind and solar land consult- ing, regulatory/permit compliance, subdivisions, right- of-way consulting, water rights, autoCAD map drafting. Petru Corporation has provided its services on multimil- lion-dollar projects and matters involving court litigation. REAL ESTATE VALUATION ACCRUED FINANCIAL SERVICES, INC. 2901 Pacific Coast Highway, 2nd Floor, Signal Hill,

Los Angeles Lawyer April 2013 65 phases of commercial litigation. We work with faculty Angeles Unified School District. Largest settlement: and industry experts in a distinctive partnership that TAXATION $2,000,000 solo vehicle accident case against Cal- combines the strengths of the business and academic trans. Before becoming expert witness, employed by worlds. Our areas of expertise include identifying and KAJAN MATHER AND BARISH Los Angeles County Road Department, Riverside supporting expert witnesses in intellectual property, an- 9777 Wilshire Boulevard, Suite 805, Beverly Hills, CA County Road Department, city of Irvine, and Federal titrust, securities, entertainment, real estate, financial 90212, (310) 278-6080, fax (310) 278-4805, e-mail: Highway Administration. Knowledge of governmental institutions, and general business litigation. [email protected]. Web site: www.taxdisputes agency procedures, design, geometrics, signs, traffic .com. Contact Steve R. Mather. The firm’s practice controls, maintenance, and pedestrian protection barri- MARKET CONSULTING CORPORATION is devoted to representation of taxpayers before the In- ers. Hundreds of cases. Undergraduate work—UCLA, (213) 627-0440, (888) 397-9867, e-mail: info@market- ternal Revenue Service, Franchise Tax Board, State graduate work—Yale University. consulting.com. Web site: www.market- Board of Equalization, and California Employment De- consulting.com. Contact Dr. Ronald W. Cornew. velopment Department, involving tax audits, adminis- WASTEWATER Twenty plus years as consultants in investment and trative appeals proceedings, tax collection matters, trading litigation. Asset management, pension invest- complex tax litigation, and criminal tax investigations and trials. The firm also represents and advises ac- JOHN SHAW CONSULTING, LLC ments, securities and futures tax matters including IRS P.O. Box 4259, Truckee, CA 96160, (530) 550-1576, examinations, appeals, U.S. Tax Court appearances. countants and attorneys regarding tax penalties and professional responsibility matters. fax (530) 579-3388, e-mail: [email protected]. Web Broker/customer disputes: stocks and bonds, options, site: www.shaweng.com. Contact John Shaw, PE. commodity futures, currency trading, derivatives in- Water/wastewater/sewer industry—unique combina- cluding swaps, limited partnerships, hedge funds, TITLE SEARCHING/REPORTS tion of operations and engineering background. Sani- managed futures. Consultants to NYSE, Options Clear- tary engineering including water (potable) and waste- ing Corporation, CBOT, CME, COMEX, TIAA/CREF, PETRU CORPORATION water (industrial and domestic) treatment, conveyance, banks, other major clients. Arbitrator NASD (now 250 Hallock Drive, Suite 100, Santa Paula, CA 93060, hydraulics, storage, reuse, master planning, opera- FINRA), NYSE, AAA, NFA, mediator with NASD (now (805) 933-1389, fax (805) 933-1380, e-mail: petru tions, maintenance, and expert witness and forensic FIRNA) training. Member: Compliance and Legal Divi- @PetruCorporation.com. Web site: www.PetruCorpo- (mode of failure and standard of care analysis, engi- sion, Securities Industry Association. ration.com. Contact Tim Truwe. Incorporated in neering analysis, product suitability and construction 1986, Petru Corporation is a full service land consulting defect issues). Wastewater treatment plants, ROBERT C. ROSEN company including: title searching/research, forensic disposal/reuse facilities, sewage lift station design, Citigroup Center, 444 South Flower Street, 30th Floor, title, title engineering, oil, gas, mineral and geothermal sewer collection systems, and sludge treatment. Water Los Angeles, CA 90071, (213) 362-1000, fax (213) consulting, wind and solar land consulting, regulatory/ treatment plants, pipelines, and swimming pools. 362-1001, e-mail: [email protected]. Web permit compliance, subdivisions, right-of-way consult- site: www.rosen-law.com. Specializing in securities ing, water rights, autoCAD map drafting. Petru Corpo- law, federal securities law enforcement, securities arbi- ration has provided its services on multimillion-dollar WORKERS’ COMPENSATION tration, and international securities, insider trading, projects and matters involving court litigation. NYSE, AMEX, FINRA, DOC disciplinary proceedings, GRAHAM A. PURCELL, MD, INC. broker-dealer, investment company and investment ASSISTANT CLINICAL PROFESSOR adviser matters, liability under federal and state securi- TOXICOLOGY ORTHOPEDIC SURGERY, UCLA ties laws, public and private offerings, Internet securi- HAMPTON HEALTH, LTD 3600 Wrightwood Drive, Studio City, CA 91604, (818) ties, and law firm liability. AV rated. Former chair, 985-3051, fax (818) 985-3049, e-mail: gpurcellmd LACBA Business and Corporations Law Section, LLM, JOHN H. FULLERTON, MD, MRO, CMD, @gmail.com. Web site: gpurcellmd.com. Contact Harvard Law School. Forty years practicing securities CFP, FACP, AGSF, FAAHPM Graham A. Purcell, MD. Dr. Purcell is a board certi- law, 12 years with the U.S. Securities and Exchange 1700 California Street, Suite 470, San Francisco, CA fied orthopedic surgeon, subspecialty in spinal disor- Commission, Washington, DC. Published author/editor 94109, (415) 460-5532, fax (415) 459-2774, e-mail: ders affecting adults and children. Examples of spinal of securities regulations, including multivolume trea- [email protected]. Web site: hamptonhealthltd disorders treated by Dr. Purcell include disc diseases, tises. See display ad on page 41. .com. Contact Kate McElroy, PA-C. Services avail- stenosis, infections, tumors, injuries, and deformities in- able: board certified in internal medicine, geriatrics, cluding scoliosis. He possesses 33 years of orthopedic SEXUAL HARASSMENT/ hospice, palliative medicine, addiction medicine, and and 25 years of med-legal experience, including de- home health certification, licensed medical review offi- fense, plaintiff, insurance carriers, United States Attor- DISCRIMINATION cer. Expertise: Medicare fraud cases for the govern- ney General’s office, CA Attorney General’s office and ment, toxicology/DUI, elder abuse including criminal Public Defender’s office. Expert testimony pertains to HAIGHT CONSULTING defense of lay caregivers accused of homicide of de- med-mal, personal injury, and workers’ compensation 1726 Palisades Drive, Pacific Palisades, CA 90272, mented relatives during end-of-life phase. Hospital, cases. As a qualified medical evaluator, Dr. Purcell has (310) 454-2988, fax (310) 454-4516. Contact Marcia ambulatory/outpatient, PI, medical malpractice, and extensive experience in performing QMEs, AMEs, Haight, SPHR—CA. Human resources expert knowl- LTC. Medical/hospice directorships. Testified over 200 IMEs, WC evals. See display ad on page 59. edgeable in both federal and California law. Twenty-five times and reviewed more than 1,000 cases in the last years’ corporate human resources management experi- 12 years. See display ad on page 55. ence plus over 20 years as a Human Resources Compli- WRONGFUL TERMINATION ance Consultant in California. Specializations include PRINCETON-SOMERSET GROUP, INC. HAIGHT CONSULTING sexual harassment, ADA/disability discrimination, 4 Carroll Drive, Hillsborough, NJ 08844, (800) 597- other Title VII and FEHA discrimination and harass- 8836, (908) 369-6890, fax (908) 369-6881. Web site: 1726 Palisades Drive, Pacific Palisades, CA 90272, Contact Marcia ment, retaliation, FMLA/CFRA, safety, and wrongful www.PrincetonSomerset.com. Contact Dr. Dennis (310) 454-2988, fax (310) 454-4516. Haight, SPHR—CA. termination. Courtroom testimony and deposition ex- Stainken. Expert witness, toxicology, health issues, Human resources expert knowl- perience. Retained 60 percent by defense, 40 percent chemical exposure, mold issues, worker exposure, edgeable in both federal and California law. Twenty-five by plaintiff. Audit employer’s actions in preventing and contamination issues, causation assessment, property years’ corporate human resources management expe- resolving discrimination, harassment, and retaliation damage/contamination and remediation, sewage, rience plus over 20 years as a Human Resources issues. Assess human resources policies and prac- gasoline and oil issues and age determination, petro- Compliance Consultant in California. Specializations in- tices for soundness, for comparison to prevailing leum releases, chemicals/products, risk assessment, clude sexual harassment, ADA/disability discrimination, practices, and for compliance. Evaluate employer re- indoor air quality/health effects, toxic tort evaluation, other Title VII and FEHA discrimination and harass- sponsiveness to complaints and effectiveness of em- chemistry, site assessment, regulatory issues, environ- ment, retaliation, FMLA/CFRA, safety, and wrongful ployer investigations. Assist counsel via preliminary mental toxicology, environmental issues, and termination. Courtroom testimony and deposition ex- case analysis, discovery strategy, examination of doc- wetland/ecological. Services nationwide. Thirty-plus perience. Retained 60 percent by defense, 40 percent uments, and expert testimony. years of industrial and government experience in pollu- by plaintiff. Audit employer’s actions in preventing and tion under NPDES, CERCLA, RCRA, SDWA and CWA. resolving discrimination, harassment, and retaliation is- HRM CONSULTING, INC. Former federal and state regulator, professor, consul- sues. Assess human resources policies and practices 1700 North First Street, Suite 120, San Jose, CA tant, industrial research. Seventy-five plus publications. for soundness, for comparison to prevailing practices, 95112, (209) 728-8905, fax (209) 728-8970, e-mail: and for compliance. Evaluate employer responsiveness to complaints and effectiveness of employer investiga- [email protected]. Web site: www.hrmcon- TRAFFIC ENGINEERING sulting.com. Contact Beth B. De Lima. Expert wit- tions. Assist counsel via preliminary case analysis, dis- covery strategy, examination of documents, and expert ness Beth De Lima, has testified for both plaintiff and WILLIAM KUNZMAN, PE defense in the following areas: human resources stan- testimony. 1111 Town and Country #34, Orange, CA 92868, dard of care, employment ADA accommodation, (714) 973-8383, fax (714) 973-8821, e-mail: bill@traf- FEHA, FMLA, CFRA, ADA & EEOC violations. Wrongful fic-engineer.com. Web site: www.traffic-engineer.com. termination, performance management, discrimination, Contact William Kunzman, PE. Traffic expert wit- sexual harassment, exempt analysis, labor market as- ness since 1979, both defense and plaintiff. Auto, sessment and vocational evaluations. She holds na- pedestrian, bicycle, and motorcycle accidents. Largest tional and California specific certification—Senior Pro- verdicts: 1) $12,200,000 in pedestrian accident case fessional in Human Resource (SPHR-CA), certified me- against Caltrans, 2) $10,300,000 in case against Los diator, and consulting since 1992.

66 Los Angeles Lawyer April 2013 Public Counsel’s Breakfast at the Bar: 110 Days to Trial CARES Program ON TUESDAY, APRIL 30, the Litigation Section and the Los Angeles ON WEDNESDAY, APRIL 17, the Corporate Paralegals Association will host a program about the critical 110 days Law Departments Section, Senior Lawyers before trial. Speakers Kevin K. Callahan and Judge Michelle R. Rosenblatt will address the many tasks that must be accomplished, and the time Section, and Public Counsel Law Center frames that apply, in order to get a case ready for trial in state and federal will host a program to prepare volunteers courts. Topics will include final nonexpert discovery, expert designations to assist clients with shelter, food, health, and depositions, motions for summary judgment, motions in limine, transportation, and social services needs. working with and preparing witnesses, and organization of documents. Connecting Angelenos to Resources and The program will take place at the Los Angeles County Bar Association, Essential Services (CARES) is a 1055 West 7th Street, 27th floor, Downtown. Parking is available at 1055 collaborative, limited legal advocacy West 7th and nearby lots. On-site registration will be available starting at project of LACBA, Public Counsel, and 7 A.M., with the program continuing from 7:30 to 8:30. The registration LACBA’s Corporate Law Departments and code number is 011931. Senior Lawyers Sections. Volunteers who $20—CLE+ member (with breakfast) participate will be covered by Public $45—Litigation Section member Counsel’s malpractice insurance. $75—LACBA member Volunteers can make a tangible difference $100—all others in the lives of some of the neediest people 1 CLE hour in Los Angeles, prevent homelessness, and help people move toward self- sufficiency. The time commitment is basic: attendance at the 2.5-hour training Forty-fifth Annual Family Law Symposium program and a commitment to spend 4.5 ON SATURDAY, APRIL 27, the Family Law Section and the Los Angeles Superior hours on April 19 or April 26 from 1:30 to Court will host the 45th Annual Family Law Symposium. Topics to be covered 6:00 P.M. to provide advocacy at offices of in detail include depositions, analyzing business valuation reports, ethics in the Department of Social Services in West the electronic age, using tax returns effectively in court, attorney’s fees, and Los Angeles or Downtown. Registration strategies for getting paid. In addition, the Family Law Section will donate $5 and a light dinner will be available from every paid registration to support the work of LACBA’s Domestic Violence starting at 5:30 P.M., with the public Project at the Mosk and Pasadena Courthouses. The symposium will take place at the Universal City Hilton, 555 Universal Hollywood Drive in Universal benefits overview (providing 1 hour of CLE City. Self parking costs $10 and valet parking $15. On-site registration will be credit) to follow. From 7 to 8:30 P.M., those who attend with receive training on available starting at 8 A.M., with the program continuing from 8:30 A.M. to 4:30 P.M. The registration code number is 011726. advocacy procedures. The program will $110—CLE+ member take place at the Los Angeles County Bar $220—Family Law Section member Association, 1055 West 7th Street, 27th $245—LACBA member floor, Downtown. Parking is available at $280—All others, including at-the-door registrants 1055 West 7th and nearby lots. The 6.25 CLE hours of Family Law Legal Specialization credit and registration code number is 011896. 1 hour of ethics credit 1 CLE hour

The Los Angeles County Bar Association is a State Bar of California MCLE approved provider. To register for the programs listed on this page, please call the Member Service Department at (213) 896-6560 or visit the LACBA Web site at http://calendar.lacba.org, where you will find a full listing of this month’s LACBA programs.

Los Angeles Lawyer April 2013 67 closing argument BY DAVID LASH AND JEFFREY BALL

The Justice Gap Fund Makes Justice a Reality

AS VOLUNTEER LEADERS of the Legal Services Trust Fund Commis- In recent years, plummeting interest rates have reduced IOLTA rev- sion, we are eyewitnesses to an alarming increase in the number of enue to 25 percent of previous levels. The meager $5 million in people who need to resolve civil legal matters that affect access to basic IOLTA receipts for 2012—less than 75 cents for each indigent life necessities. Unfortunately, however, the majority of these people Californian served by legal assistance lawyers—is plainly inadequate are unable to protect their interests on their own, nor are they able to support the legal services that Californians need. to afford professional assistance. We urge you to help solve this problem by contributing to the The legal problems facing poor people are dire. Failure to access Justice Gap Fund. The legislature created the Justice Gap Fund in 2006 the judicial branch of our democracy can mean hunger, homelessness, to augment financial assistance to legal services programs, because gov- loss of medical care or supportive services, and even serious injury ernment grants and existing state programs proved inadequate to sup- or death. Families can be separated and livelihoods lost. If the poor port legal assistance attorneys working on behalf of indigent clients. cannot obtain protection under the law, unjust outcomes become inevitable. While effective self-help tools are an impor- tant means to improve access to justice, many The State Bar distributes 100 percent of individual Justice Gap who use these materials require additional guidance. In addition, self-help resources do not address the inherent disadvantages that a poor, Fund donations directly to legal services providers. self-represented litigant faces when competing against an opposing attorney. Language issues, physical or mental disabilities, or a lifetime of economic disadvantage The State Bar distributes 100 percent of individual Justice Gap Fund adds to the hopelessness of these situations, irrespective of complicated donations directly to legal services providers that meet the bar’s legal or factual issues that require legal representation. stringent quality control guidelines and oversight requirements, with- Court-based self-help centers and legal assistance organizations pro- out any deduction for administrative or overhead charges. These vide these required additional services at no cost to the most needy. private contributions play a crucial role in financing California’s Sadly, funding cuts have led to the closure of self-help centers at many statewide legal assistance infrastructure for the millions of people in courthouses, and those that remain are understaffed. As a result, self- need of legal assistance. represented litigants consume a disproportionate share of court- Legal assistance organizations must be adequately funded to pro- house resources. vide the level of service needed to forge a path to justice for those who Without the ability to engage effectively with the judicial branch, are unable to advocate on their own behalf, ensuring that legal assis- low-income litigants are unable to secure the protections of our jus- tance programs have the resources necessary to assist the poorest lit- tice system. From common defects in pleadings to complex issues of igants who face the gravest consequences. law, the unrepresented have no meaningful way to pursue their cases Sadly, the Justice Gap Fund is underutilized. Fewer than 5 lawyers and achieve justice. Instead, they clog the courts, force judges and clerks out of 100 participate. Your generous donation to the Justice Gap Fund to do extra work, and still too often fail to resolve the problems that will have a huge impact on achieving access to justice. While $100 brought them to court. is the suggested level for individual gifts, even smaller gifts make a Exacerbating this crisis, at a time when the poor need help more big difference. You can donate online through the Campaign for than ever, decreased funding is preventing our legal aid infrastructure Justice at www.CAforJustice.org. The Campaign for Justice was from providing the requisite information and assistance. The State Bar organized to educate our communities about the impact of legal ser- of California’s Legal Services Trust Fund Program has been a bulwark vices, and to increase funding to make those services more broadly in sustaining legal services in California, but its funding is now at available. unprecedented risk. The Legal Services Trust Fund Program distrib- The key to solving this crisis is your contribution. Justice obliges utes grants from IOLTA funds (the interest on small or short-term us to take this small step. Without the active involvement of the legal deposits to attorneys’ pooled trust accounts). Historically, these profession, a terrible injustice steadily worsens. You have the power funds provided meaningful support for legal services programs to rectify it. Please take this opportunity and give generously. Justice throughout this state’s 58 counties. Grants are allocated through a is most precious when all have access to it. I formula that considers the size of each recipient organization and the impoverished population each program serves. These grants have and David Lash serves as the managing counsel for Pro Bono and Public Interest will save countless families from unjustly becoming homeless, ensure Services at O’Melveny & Myers LLP. Jeffrey Ball is the founder, president, and that thousands live safely and have access to medical care, and pre- chief executive officer of Friendly Hills Bank, a community bank based in serve the safety net that protects our democracy. Whittier. The views expressed in this article are those of the authors alone.

68 Los Angeles Lawyer April 2013