John W. Theriot, CPA, MACCT, CRFAC, CFF

Malcolm M. Dienes, L.L.C., 611 N. Causeway Blvd., Metairie, Louisiana 70001, (504) 588-9288, Fax (504) 588-9323, e-mail: [email protected]

Curriculum Vitae as of May 1, 2019

Academic Preparation

Masters in Accounting, A. B. Freeman School of Business, Tulane University, 2004

Bachelor of Science in Accounting, Nicholls State University, 1983

Professional Experience

Managing Partner, Malcolm M. Dienes, LLC, , Louisiana 1999

Partner, Malcolm M. Dienes, LLC, New Orleans, Louisiana 1990

Accountant, Malcolm M. Dienes, LLC, New Orleans, Louisiana 1983

Recognitions

Recognized by Nicholls State University as “Another Success Story” Recognized by the Archdiocese of New Orleans as Catholic School Alumnus of the Year Recognized by Archbishop Rummel High School as Alumnus of the Year

Credentials

Certified Public Accountant Certified Forensic Accountant Certified in Financial Forensics

Professional Memberships and Organizations

American Institute of Certified Public Accountants Louisiana Society of Certified Public Accountants The American College of Forensic Examiners

Professional Service

Served or has served on the following boards and/or committees:

 Louisiana Society of CPA’s: Insurance Legislation Task Force Federal Taxation Committee Accounting and Auditing Standards Committee Litigation Support Committee John W. Theriot, CPA, MACCT, CRFAC, CFF Curriculum Vitae as of May 1, 2019

Page 2

 Governing Board of Ochsner Baptist Medical Center

 Archdiocese of New Orleans, Advisory School Board

 Office of Catholic Schools – Central Schools Consortium  Boy Scouts of America

 Film & Video Production Committee Appointed by Jefferson Parish President

 BKR International’s: Forensic Accounting Committee, Chairman Business Valuation Committee

 Workforce Investment Board for Jefferson Parish, Louisiana  Archbishop Rummel High School Advisory Committee  St. Michael Special School Advisory Committee

Television, Radio and Print

Talk About Taxes – Louisiana Certified Public Accountants sponsored 1998, 2000 and 2007 WWL – TV – Interview regarding Jobs Growth Tax Relief Reconciliation Act in 2003 WWL – TV – Interview regarding Quid Pro Quo donations in 2003 WVUE – TV – Interview regarding Stelly Plan in 2004 WGSO Radio – Jobs Growth Tax Relief Reconciliation Act in 2004 The Louisiana Network – Louisiana Network – Interview regarding the Jobs Growth Tax Relief Reconciliation Act in 2004 Times Picayune – Interview regarding the Stelly Plan in 2004 Measuring Damages Involving Individuals – A CPA’s Litigation Service Guide With Case Studies – AICPA – Contributing Author, Chapter 8, Worklife Expectancy and Life Expectancy WDSU – TV – Interview regarding taxation of The Road Home Grants, February 2008 Elmwood Business Association – Speaking on Accounting Issues Effecting the Movie Industry, April 2009 Greater New Orleans Barge Fleeting Association, 2009 River and Marine Industry Seminar – Speaking on Forensic Accounting Issues Effecting the Maritime Industry, April 2009

John W. Theriot, CPA, MACCT, CRFAC, CFF Curriculum Vitae as of May 1, 2019

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Accounting & Tax Experience

Financial audits Estate planning Dissolutions Mergers and Acquisitions Tax compliance Exempt Organizations and Foundations Retirement plans IRS representation Tax/Financial planning for individuals, corporations and partnerships Louisiana Bankers Association Bank Directors’ Workshop 2018

Litigation Experience

Maritime Business Interruption Bankruptcy Loss of Business Earnings Patent Infringement Professional Malpractice Contract Disputes Age Discrimination Breach of Fiduciary Duty Race Discrimination Wrongful Death Valuations of Estate and Surety Bond Claim Fraud and Theft Gift Purposes Tax Litigation Marital Dissolution Fair Labor Standards Act

Business Valuation Experience

Business valuations performed for industries including but not limited to:

Carpet Wholesale, Retail and Installation Companies Liquor Distributorships Cemeteries Medical Practices Computer Technology Oil and Gas Distributorships Construction Companies Oil Field Service Companies Convenience Stores Paint and Coating Manufacturers Distilleries Property and Casualty Insurance Food Distributorships Companies Food Manufacturers Real Estate Brokerage Franchises Real Estate Holding Companies Funeral Service Companies Retail Clothing Vendors Hardware Stores Retail Food Stores Home Health Care Agencies Restaurants Law Firms Schools Leasing Companies Stevedoring Companies Life Insurance Companies Textile Manufacturers Limousine and Hearse Rental Companies Trucking Companies

John W. Theriot, CPA, MACCT, CRFAC, CFF Curriculum Vitae as of May 1, 2019

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

Guillaume v. Guillaume Divorce CDC – Caryl Vesy Business Valuation of Medical New Orleans, Louisiana Practice

Succession of James C. Gibson Estate Tax 24th JDC – Pickering, Cotogno & Dunn Tax Jefferson, Louisiana

Doyle Fontenot v. Farm Bureau Uninsured 16th JDC – Caffery, Oubre, Dugas, & Individual Loss of Earnings; Loss Insurance Companies Motorist St. Mary, Louisiana Campbell of Business Profits; Business Valuation

LA Commissioner of Insurance v. Failed Insurance N/A McNaulty and O’Connor Accounting Related Matters Liberty Lloyds Company

The Board of Commissioners of the Expropriation CDC – Deutch, Kerrigan and Valuation of Legal Fees New Orleans Exhibition Hall Authority New Orleans, Louisiana Stiles, LLP v. Missouri Pacific Railroad Company, Upland Industries, N.O. Partnership

Ibrahim v. Harrell et al. Loss of Earnings CDC – Richard Britson, Jr. Calculate Loss of Earnings New Orleans, Louisiana

Fields v. Spizale and Carpet Tree et Loss of Earnings 24th JDC – Jones, Walker, Waechter, Calculate Loss of Earnings; Loss al. Jefferson, Louisiana Pointevent, Carrere & of Business Profits Denegre, LLP

Brown v. Belle of Baton Rouge Loss of Earnings 18th JDC – David Bateman Calculate Loss of Earnings Casino Iberville, Louisiana

Bailey v. Vulcan Chemical Loss of Earnings 23rd JDC – Leonard Cardenas, III Calculate Loss of Earnings St. James, Louisiana

Paul A. Schmitt, Jr. v. Allstate Loss of Earnings CDC – Donavon and Lawler Calculate Loss of Earnings New Orleans, Louisiana

Pennington v. Boh Brothers Loss of Earnings 18th JDC – Leonard Cardenas, III Calculate Loss of Earnings Baton Rouge, Louisiana

Dixon v. Herah Loss of Earnings 21st JDC – Leonard Cardenas, III Calculate Loss of Earnings Livingston, Louisiana

Schnexnayder v. Unocal Corp. Loss of Earnings 32nd JDC – Leonard Cardenas, III Calculate Loss of Earnings Terrebonne, Louisiana

Florane v. PSC Associates Loss of Earnings CDC – Tillery and Tillery Calculate Loss of Earnings New Orleans, Louisiana

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

Annie Kiger v. AMC Boats, Inc. Loss of Earnings U.S. District Court, Jones, Walker, Waechter, Calculate Loss of Earnings New Orleans, Louisiana Pointevent, Carrere & Denegre, LLP

Savage Systems, Inc. v. Golden Patent U.S. District Court for Molaison, Price & Loeb, Calculate Loss of Earnings; Loss Key-Futura, Inc. Infringement; Loss the Eastern District of LLP Business Profits of Business Profits Louisiana

Smith v. Southern Parking Loss of Earnings; CDC – Ray Augustin Calculate Loss of Earnings; Loss Loss of Business New Orleans, Louisiana of Business Profits Profits

Hite v. Commercial Divers Loss of Earnings 32nd JDC – Jones, Walker, Waechter, Calculate Loss of Earnings Terrebonne, Louisiana Pointevent, Carrere & Denegre, LLP

Grayson v. R.B. Ammon & Assoc. Loss of Earnings 18th JDC – David Bateman Calculate Loss of Earnings Baton Rouge, Louisiana

Hussain v. Boston Old Colony Arson CDC – Steven Rando Evaluate Financial Stability of New Orleans, Louisiana Glen Woods Business and Individual at Time of Fire as Motive for Arson

Walker v. ABC Insurance Co. Attorney 18th JDC – David Bateman Calculate Financial Damages Malpractice Baton Rouge, Louisiana

Submersible Systems, Inc. v. Illegal Seizure of U.S. District Court for Milling Benson Woodward, Calculate Loss of Business Profits; Perforadora Central, S.A. de C.V. Property in Mexico the Southern District of LLP Valuation of Equipment Mississippi

DeRouen v. Mallard Bay Drilling Loss of Earnings 16th JDC – Jones, Walker, Waechter, Calculate Loss of Earnings New Iberia, Louisiana Poitevent, Carrere & Denegre, LLP

Church v. St. Charles Parish Loss of Business 29th JDC – Smith, Jones & Fawer, LLP Calculate Loss of Business Profits Profits St. Charles, Louisiana

Parker v. Wilson Marine Loss of Earnings U.S. District Court for Jones, Walker, Waechter, Calculate Loss of Earnings the Eastern District of Poitevent, Carrere & Louisiana Denegre, LLP

Morvant v. St. Charles Parish Business 29th JDC – Smith, Jones & Fawer, LLP Valuation of Business; Calculate Valuation; Loss of St. Charles, Louisiana Loss of Business Profits; Calculate Business Profits; Loss of Individual Earnings Loss of Individual Earnings

Cristadora v. Gold Kist, Inc. Wrongful Death CDC – Falcon Law Firm Calculate Loss of Earnings New Orleans, Louisiana

Nuzum v. Marathon Oil Company Loss of Earnings U.S. District Court for Leonard Cardenas, III Calculate Loss of Earnings the Eastern District of Louisiana

Brigalia v. Marathon Oil Company Loss of Earnings U.S. District Court for Leonard Cardenas, III Calculate Loss of Earnings the Eastern District of Louisiana

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

C’Miel v. State of Louisiana Loss of Earnings 18th JDC – Creed Law Firm Calculate Loss of Earnings Baton Rouge, Louisiana

Gunn et al v. Robertson et al Loss of Earnings 24th JDC – Leonard Cardenas, III Calculate Loss of Earnings Jefferson, Louisiana

Rainey v. Entergy Loss of Earnings 23rd JDC – Leonard Cardenas, III Calculate Loss of Earnings St. James, Louisiana

Ates v. Mallard Bay Drilling Loss of Earnings 16th JDC – Jones, Walker, Waechter, Calculate Loss of Earnings New Iberia, Louisiana Pointevent, Carrere & Denegre, LLP

Severio et al v. Purpera et al Loss of Earnings 21st JDC – Leonard Cardenas, III Calculate Loss of Earnings Livingston, Louisiana

Moreira v. Deep South Towing, Loss of Earnings 25th JDC – Jones, Walker, Waechter, Calculate Loss of Earnings Inc. Plaquemines, Louisiana Pointevent, Carrere & Denegre, LLP

Cacho v. Deep South Towing, Inc. Loss of Earnings 25th JDC – Jones, Walker, Waechter, Calculate Loss of Earnings Plaquemines, Louisiana Pointevent, Carrere & Denegre, LLP

Hood v. JPSO Loss of Earnings 24th JDC – Jones, Walker, Waechter, Calculate Loss of Earnings Jefferson, Louisiana Pointevent, Carrere & Denegre, LLP

Healey v. State Farm et al Loss of Earnings 24th JDC – Law Office of David Calculate Loss of Earnings Jefferson, Louisiana Warner

Jackson v. WHC, Inc. Loss of Earnings CDC – Steven J. Rando Calculate Loss of Earnings New Orleans, Louisiana

Osario v. NATCO Loss of Earnings 24th JDC – Jones, Walker, Waechter, Calculate Loss of Earnings Jefferson, Louisiana Pointevent, Carrere & Denegre, LLP

Labatut, et al v. Air Products, Inc. Loss of Earnings 23rd JDC – Claitor, Loupe & Bateman, Calculate Loss of Earnings et al St. James, Louisiana LLC

Ball v. McDermott, Inc. Loss of Earnings CDC, Wiedemann & Wiedemann Calculate Loss of Earnings New Orleans, Louisiana

Loforte v. Who Dat Towing, Inc. Loss of Earnings U.S. District Court for Jones, Walker, Waechter, Calculate Loss of Earnings the Eastern District of Pointevent, Carrere & Louisiana Denegre, LLP

Morgan v. Sharper Image Loss of Earnings U.S. District Court for Didricksen Law Firm Calculate Loss of Earnings the Eastern District of Louisiana

O’Regan v. Preferred Enterprises Loss of Earnings 24th JDC – Chehardy, Sherman, Ellis, Calculate Loss of Earnings Inc., d/b/a Number One Cleaners Jefferson, Louisiana Breslin & Murray

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

Giardina v. , Inc. et al Shareholder U.S. District Court for Elkins, PLC Business Valuation Dispute the Eastern District of Louisiana

Greenberg et al v. CNA Insurance Loss of Earnings 24th JDC – Chaffe, McCall, Phillips, Calculate Loss of Earnings and Company Jefferson, Louisiana Toler & Sarpy, LLP Loss of Business Profits

Levy v. St. Tammany Parish Class Action 22nd JDC – Judi Robertson Calculate Loss of Earnings St. Tammany, Louisiana

Fishbones, Inc. v. Southern Boat Loss of Earnings 25TH JDC – Jones, Walker, Waechter, Calculate Loss of Earnings and Service of AL, Inc. Plaquemines, Louisiana Pointevent, Carrere & Loss of Business Profits Denegre, LLP

Elder v. RTA Transit Life Care Report CDC – Steen, McShane and Life Care Report New Orleans, Louisiana Williamson

Arnold v. Arnold Divorce 24th JDC – Appointed Special Master Review Records of Various Jefferson, Louisiana by Judge Charles Corporations to Determine Cusimano Shareholders Earnings

Benetrix v. Allstate Insurance Co. Loss of Profits CDC – Lozes & Cambre Calculate Loss of Business Profits New Orleans, Louisiana

Johnson v. David Penn et al Loss of Earnings 24th JDC – I. David Warner, III Calculate Loss of Earnings Jefferson, Louisiana

Galloway v. TMSEL Loss of Earnings CDC – Darryl M. Breaux Calculate Loss of Earnings New Orleans, Louisiana

Jester v. C.F. Bean Loss of Earnings U.S. District Court for William N. Gee, III, Ltd. Calculate Loss of Earnings the Eastern District of Louisiana

Carthane v. Saenger Theater Loss of Earnings U.S. District Court for Steven Rando Calculate Loss of Earnings and the Eastern District of Loss of Business Profits Louisiana

Berry v. Barrios Loss of Earnings 24th JDC – Frederick Miller & Assoc. Calculate Loss of Earnings and Jefferson, Louisiana Loss of Business Profits

Bourgeois v. State of Louisiana Loss of Earnings 23rd – JDC Cardenas Law Firm Calculate Loss of Earnings Assumption, Louisiana

Parker v. Petroleum Helicopters, Loss of Earnings U.S. District Court for Falcon Law Firm Calculate Loss of Earnings et al the Eastern District of Louisiana

Garrett et al v. Fire & Casualty Loss of Earnings CDC – Charles Ward, Jr. Calculate Loss of Earnings Insurance Co. et al New Orleans, Louisiana

Randolph v. Florida Boulevard Loss of Earnings 19th JDC – David Bateman Calculate Loss of Earnings Baptist Church, et al East Baton Rouge Parish, Louisiana

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

Cameron v. Sears, Roebuck & Co. Loss of Earnings 24th JDC – Chehardy, Sherman, Ellis, Calculate Loss of Earnings Jefferson, Louisiana Breslin, Murray & Recile, LLP

Brennan v. Brennan Breach of Contract U.S. District Court for Elkins, PLC Calculate Loss of Business Profits, the Eastern District of Business Valuation Louisiana Section S, Division I

Bolotte v. Thibaut Oil Company, Loss of Profits 23rd – JDC Percy, Pujol & Wall Calculate Loss of Profits Inc. Assumption, Louisiana

Triay v. Allstate Insurance Loss of Earnings 40th – JDC Plauche, Maselli, Landry, & Calculate Loss of Earnings Company St. John the Baptist Parkerson, L.L.P. Parish

Jotun Paints, Inc. and Jotun A/S v. Negligent American Arbitration Piper Rudnick Calculate Loss of Business Profits, The Valspar Corporation and Misrepresentation, Association Business Valuation Valspar, Inc. Breach of Contract, New York City, NY Contractual Indemnification under an Asset Purchase Agreement

Leyva, et al v. Transamerican Loss of Earnings 10th JDC – Cardenas Law Firm Calculate Loss of Earnings Waste Industries, et al Natchitoches, Louisiana

Melder v. Louisiana Farm Bureau Loss of Profits 19th JDC – Rowe Law Firm Calculate Loss of Business Profits Mutual Insurance Company East Baton Rouge, Louisiana

Stewart, et al v. BellSouth Loss of Earnings 22nd JDC – The Vallejo Law Firm, LLC Calculate Loss of Earnings and Telecommunications, Inc., et al Washington, Louisiana Loss of Profits

Aneesha v. Versace, S.P.A. Breech of American Arbitration Sidney D. Bluming, P.C. Calculate Loss of Business Profits Franchise Association Agreement New York, NY

Bolton v. State of Louisiana Loss of Earnings 21st JDC – E. Eric Guirard & Calculate Loss of Earnings Livingston Parish, LA Associates

Brown v. Parker Drilling Loss of Earnings United States District Jones, Walker, Waechter, Calculate Loss of Earnings Court for the Eastern Pointevent, Carrere & District of Louisiana Denegre, LLP

Star v. Dronet Loss of Earnings 23rd JDC – Cardenas Law Firm Calculate Loss of Earnings Gonzales, LA

Goddard v. Soudy Loss of Earnings 25th JDC – Weigand & Levenson Calculate Loss of Earnings Plaquemines, LA

Deshotel v. Riverwest Medical Loss of Earnings 18th JDC – David Bateman Calculate Loss of Earnings Center Iberville, Louisiana

Turner, et al v. Federal Express Loss of Earnings United States District E. Eric Guirard & Calculate Loss of Earnings Corporation Court for the Eastern Associates District of Louisiana

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

Nepveaux v. Susan Lorraine Loss of Investment 24th JDC – Scandurro & Layrisson. Calculate Loss of Investment Evans Earnings and Jefferson, Louisiana LLC Earnings and Appreciation Appreciation

Medice v. Vastar Resources Loss of Earnings United States District Discon Law Firm Calculate Loss of Earnings Court for the Eastern District of Louisiana

Lozes v. Billiot and The State of Loss of Earnings 34th JDC – Law Office of Eileen Z. Calculate Loss of Earnings Louisiana through The St. Bernard Parish Tillery Department of Public Safety and Corrections – State Police

McInnis v. Parker Drilling, et al Loss of Earnings CDC – Jones, Walker, Waechter, Calculate Loss of Earnings New Orleans, Louisiana Pointevent, Carrere & Denegre, LLP

Lopinto v. Crescent Marine Loss of Earnings United States District Emmett, Cobb, Waits & Calculate Loss of Earnings Towing, Inc., et al Court for the Eastern Kessenich District of Louisiana

Long, M.D. and Long, M.D. v. Loss of Earnings 24th JDC – Porteous, Hainkel, Calculate Loss of Earnings Tenet Healthsystems, Inc., d/b/a Jefferson, Louisiana Johnson & Sarpy Calculate Loss of Business Profits Meadowcrest Hospital

Shilling, et al v. State of Wrongful Death 21st JDC – Cardenas & Saunders Calculate Loss of Earnings Louisiana, DOTD Parish of Livingston, LA

Mitchell v. Lucas, et al Loss of Earnings United States District John Fox & Associates, Calculate Loss of Earnings Court for the Eastern L.L.C. District of Louisiana

Jones v. Briscoe Loss of Earnings 24th JDC – Ward & Condrey, L.L.C. Calculate Loss of Earnings Jefferson, Louisiana

Besanson v Equipment Chartering Loss of Earning United States District Discon Law Firm Calculate Loss of Earnings Court for the Eastern District of Louisiana

Genard v Federal Insurance Co. Loss of Earnings 22nd JDC – Washington, Arthur Landry Calculate Loss of Earnings LA

Leslie Eschete v. Walmart Loss of Earnings Circuit Court, Hancock Cueria Law Firm Calculate Loss of Earnings County Mississippi

Audubon Insurance v. S. S. Loss of Earnings United States District Donohue-Patrick Law Calculate Loss of Business Profits Sprinkler Company, L.L.C. Court for the Eastern District of Louisiana

Arnold v. Lynch Loss of Earnings 22nd JDC – St. Marti Tessier Calculate Loss of Earnings Tammany Parish

Ferrand, Jason vs. Millar Elevator Loss of Earnings CDC – Steven Rando Calculate Loss of Earnings Service Co., et al New Orleans, Louisiana

Ferrand, Pamela vs. Otis Elevator Loss of Earnings CDC – Steven Rando Calculate Loss of Earnings Company New Orleans, Louisiana

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

Double Oaks Garden Center, Inc., Loss of Earnings 17th JDC – Porteous, Hainkel, Calculate Loss of Business Profits et al v. Ray Champagne, Lafourche, Louisiana Johnson & Sarpy et al

Hassan Chaaban v Louisiana Loss of Earnings 19th JDC – East Baton Plauche Maselli Parkerson Calculate Loss of Business Profits Farm Bureau Rouge Parish, Louisiana L..L.P.

Castro v L & M BoTruc Rental, Inc. Loss of Earnings United States District Falcon Law Firm Calculate Loss of Earnings Court for the Eastern District of Louisiana

Gibbs v Sea Support Ventures, Loss of Earnings United States District Jones, Walker, Waechter, Calculate Loss of Earnings LLC Court for the Eastern Pointevent, Carrere & District of Louisiana Denegre, LLP

Major v David Loss of Earnings 18th JDC – Pointe Donohue Patrick PLLC Calculate Loss of Earnings Coupee Parish, Louisiana

Parquette v Certified Coatings of Loss of Earnings CDC – The Law Office of Albert J. Calculate Loss of Earnings CA New Orleans, Louisiana LeBeouf

Vanhoy v United States Loss of Earnings United States District Law Offices of Richard W. Calculate Loss of Earnings Life Care Report Court for the Eastern Westling, L.L.C. Life Care Report District of Louisiana

Nicholson v Advanced Bionics Loss of Earnings CDC – Ballay, Braud & Colon PLC Calculate Loss of Earnings Corporation, et al New Orleans, Louisiana

Leonard v Harris, et al Loss of Earnings 23rd JDC – Plauche Maselli Parkerson Calculate Loss of Earnings Napoleonville, Louisiana L..L.P.

Pipeline Technology VI, L.L.C. v Expropriation 18th JDC – Parish of Donohue Patrick PLLC Calculate Loss of Business Profits Ristroph Iberville, Louisiana

Istre v Flying J. Travel Plaza of Loss of Earnings United States District Jones, Walker, Waechter, Calculate Loss of Earnings Houston Court for the Southern Pointevent, Carrere & District of Texas Denegre, LLP

Price v Sentry Select Insurance Loss of Earnings 14th JDC – Calcasieu Bateman Law Firm Calculate Loss of Earnings Co. Parish, Louisiana

Little & Little v Boston Scientific Loss of Earnings 24th JDC, Jefferson Ward & Condrey, LLC Calculate Loss of Earnings Parish, Louisiana

ECC Operating Services, Inc. v A- Breach of Contract American Arbitration McGlinchey Stafford, PLLC Investigate fraud scheme and 1 Construction, et al Association validity of invoices under San Francisco, CA Government contract

Baskin v Jones et al Loss of Earnings 27th JDC – St. Landry Cosse & Cosse, L.L.C. Calculate Loss of Earnings Parish, Opelousas, Louisiana

FMS Leasing, Inc. v W & W Loss of Business 22nd JDC – St. Chehardy, Sherman, Ellis, Calculate Loss of Business Profits Builders, Inc., et al Profits Tammany, Louisiana Breslin, Murray & Recile, on Franchise LLP

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

Empire Inn, L.L.C. v State Farm Business United States District Scandurro & Layrisson, Calculate Loss of Business Profits Fire and Casualty Company Interruption Court for the Eastern LLC under Business Interruption Policy District

Torch Offshore v C & D. Marine, Chapter 11 United States Duval, Funderburk, Preferential Transfer LLC Bankruptcy Bankruptcy Court for the Sundbery, Lovell & Eastern District Watkins

Gulf South Lithrotripsy, L.L.C. v Business 24th JDC, Jefferson The Derbes Law Firm, Calculate Loss of Business Profits United States Fire Insurance Interruption Parish, Louisiana L.L.C. under Business Interruption Policy Company, Unimark Insurance Agency, Inc. and John G. Sutter

Stewart v J. E. Borries, Inc. Loss of Earnings United States District Cardenas and Saunders Calculate Loss of Earnings Court, Southern District of Mississippi

Torch Offshore v Hercules Wire & Chapter 11 United States Duval, Funderburk, Preferential Transfer Rope Bankruptcy Bankruptcy Court for the Sundbery, Lovell & Eastern District Watkins

BCA Services v Linder Oil Loss of Business United States District Emmitt, Cobb, Waits & Calculate Loss of Business Profits Profits Court for the Eastern Henning District

Woodlands Development, LLC v Business Civil District Court, Connick & Connick Calculate Loss of Business Profits CRC Insurance Service, Inc and Interruption Orleans Parish under Business Interruption Policy Lloyds of London, et al

Lovett v Axxis Drilling Loss of Earnings 16th JDC, Parish of St. Jones, Walker, Waechter, Calculate Loss of Earnings Martin, Louisiana Pointevent, Carrere & Denegre, LLP

Joseph Anthony Matis v Sgt. Avery Loss of Earnings United States District Weigand & Levenson Calculate Loss of Earnings Peter Joseph Court for the Eastern District

Bodden v Crescent River Port Loss of Earnings United States District Weigand & Levenson Calculate Loss of Earnings Pilots Assn Court Eastern District of Louisiana

Frazier v Wells Cargo, et al Loss of Earnings United States District Cardenas & Saunders Calculate Loss of Earnings. Court Eastern District of Louisiana

McCoy v D & S Marine Loss of Earnings 80th JDC, Harris County, Jones, Walker, Waechter, Calculate Loss of Earnings Texas Pointevent, Carrere & Denegre, LLP

Serignet v West Jefferson Medical Loss of Earnings 24th JDC, Jefferson Rome, Arata & Baxley, Calculate Loss of Earnings Center Parish, Louisiana LLC

Crescent City Physical Therapy, Business 24th JDC, Jefferson Connick & Connick Calculate Loss of Business Profits Inc. v Lafayette Insurance Interruption Parish, Louisiana under Business Interruption Policy Company

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

Almon V Higbee Co. d/b/a Dillard’s Loss of Earnings United States District Nick Law Firm, LC Calculate Loss of Earnings and Court for the Eastern Life Care Needs as a result of District Age/Disability Discrimination

Steib V Gemini Insurance Loss of Earnings Civil District Court, The Irpino Law Firm Calculate Loss of Earnings Life Care Report Orleans Parish Life Care Report

Suites of New Orleans Business Civil District Court, John E. Sudderth, P.L.C. Calculate Loss of Business Profits Interruption Orleans Parish under Business Interruption Policy

United States District Murphy v Zurich Loss of Earnings Court, Western District Bateman Law Firm Calculate Loss of Earnings of Louisiana

XL Specialty Insurance Co. v Fire Damage American Arbitration Jones, Walker, Waechter, Calculate Loss of Business Profits Conrad Industries Association Pointevent, Carrere & Denegre, LLP

Calandra v Hubbard Loss of Earnings United States District Daigle Fisse & Kessenich, Calculate Loss of Earnings Life Care Report Court for the Eastern PLC Life Care Report District of Louisiana

Madison at Lakewind East Business United States District Plauche, Maselli, Calculate Loss of Business Profits Apartments, LLC v Landmark Interruption Court for the Eastern Parkerson, LLP under Business Interruption Policy American Insurance Company District of Louisiana

Smith v Diamond Offshore Loss of Earnings United States District Bateman Law Firm Calculate Loss of Earnings Company Court for the Eastern District of Louisiana

Horn v Weeks Marine Loss of Earnings United States District Cardenas & Saunders Calculate Loss of Earnings Court for the Eastern District of Louisiana

Hitt v D & S Marine Loss of Earnings Galveston County Texas Jones, Walker, Waechter, Calculate Loss of Earnings County Court at Law Pointevent, Carrere & No. 1 Denegre, LLP

DMG v Trahan Tax Related 19th JDC Parish of East Cardenas & Saunders Calculate Present Value of Tax Matters Baton Rouge, Louisiana Benefits

Shook v Winn-Dixie Montgomery Loss of Earnings United States District David A. Easson Law Firm Calculate Loss of Earnings Leasing Court, Southern District of Mississippi

Rafael Garza v Allstate Indemnity Loss of Earnings 14th JDC – Calcasieu Bateman Law Firm Calculate Loss of Earnings Company, et al Parish, Louisiana

Alexis Marrero v FMS Loss of Earnings 24th JDC, Jefferson Frischhertz & Associates, Calculate Loss of Earnings Parish, Louisiana LLC

Tommie Felix, et al v Department Wrongful Death Civil District Court, Willeford Law Firm Calculate Loss of Earnings of Transportation, et al Orleans Parish

Barrilleaux v Sea Support Loss of Earnings 38th JDC – Cameron Jones, Walker, Waechter, Calculate Loss of Earnings Parish, Louisiana Pointevent, Carrere & Denegre, LLP DEPOSITION AND/OR TRIAL TESTIMONY GIVEN

Lawsuit Type Court Attorneys Professional Involvement

BIG Mitsubishi v Rowland Stalter & Contract Dispute 19th JDC – Parish of Naquin & Ward Business Valuation HUB International Gulf South East Baton Rouge, Louisiana

State of Louisiana v Paul Langevin Criminal Fraud 24th JDC, Jefferson Bruce Netterville Fraud Determination Parish, Louisiana

James, et al v Hernandez, et al Wrongful Death USDC, Western District Doucet Speer, APLC Calculate Loss of Earnings of Louisiana, Lafayette Division

Morin v Chevron USA, Inc., Shell Loss of Earnings United States District Richard J. Fernandez, LLC Calculate Loss of Earnings Oil Company, and ConocoPhillips Court for the Eastern Company District of Louisiana

Colgate v Markel American Loss of Earnings USDC, Western District Broussard-David Law Firm Calculate Loss of Earnings Insurance of Louisiana

Barrow, et al v Velsicol Chemical, Loss of Earnings USDC, Western District Bateman Law Firm Calculate Loss of Earnings LLC of Tennessee

Trunkline LNG Company, LLC v Business 14th JDC – Calcasieu Plauche, Maselli, Calculate Loss of Business Profits Turner Industries Group, et al Interruption Parish, Louisiana Parkerson, LLP

May Thomas v Progressive Loss of Earnings CDC – Law Office of John D. Calculate Loss of Earnings Security Insurance company, et al New Orleans, Louisiana Sileo, LLC

Naquin v Elevating Boats, LLC, et Loss of Earnings United States District Koeppel Traylor Calculate Loss of Earnings al Court for the Eastern District of Louisiana

Campbell v Chet Morrison Loss of Earnings USDC, Western District Morrow, Morrow, Ryan & Calculate Loss of Earnings Contractors, LLC of Louisiana, Lafayette Bassett Division

Willard Golden v Omni Energy Loss of Earnings United States District Domengeaux Wright Roy & Calculate Loss of Earnings Services Corp. Court, Western District Edwards of Louisiana

Sibley v Berkley Risk Insurance Loss of Earnings 27th JDC – St. Landry Morrow, Gates & Morrow, Calculate Loss of Earnings, Fringe Company, et al Parish, Louisiana L.L.C. Benefits, Household Services and Life Care

Abdelmgeed v Rita Wilson Loss of Earnings 24th JDC, Jefferson Law Office of John D. Calculate Loss of Earnings Parish, Louisiana Sileo, LLC

Succession of William B. Coleman, Estate 24th JDC, Jefferson Law Offices of Bruce A. Estate Accounting Jr. v Renate Briel Coleman Parish, Louisiana Miller and Adams and Reese, L.L.P.

Delahoussaye v Pisces Energy, Loss of Earnings United States District Bateman Law Firm Calculate Loss of Earnings LLC, et al Court for the Eastern District of Louisiana

DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

Garner v State of Louisiana Wrongful Death 22nd JDC, Washington The Penton Law Firm Calculate Loss of Earnings Through DOTD Parish, Louisiana

Ultra Pure v Standex International Daubert Challenge 15th JDC, Lafayette Barkley & Thompson, L.C. Assist with Daubert Challenge of Parish, Louisiana, CPA Expert Witness Division “J”

Johnson v FL Smidth Dorr-Oliver Loss of Earnings 23rd JDC, Parish of St. The Voorhies Law Firm Calculate Loss of Earnings Eimco, Inc. James, Division “C”

Gonzales v Shelter Mutual Loss of Earnings 9th JDC, Parish of Law Offices of Barry Ray Calculate Loss of Earnings and Insurance Company, et al Rapides, Division “G” Laiche Life Care

Religious and Celeste, LLC v Historical United States Elkins, P.L.C. Tracing of Funds Cambrie Celeste, LLC Restoration Project Bankruptcy Court, Eastern District of Louisiana

Boutain v Radiator Specialty Loss of Earnings United States District Richard J. Fernandez, LLC Calculate Loss of Earnings Company, et al Court for the Eastern District of Louisiana

Madison Miller v Richard Reed, et Loss of Earnings 15th JDC, Lafayette Brandt & Sherman, L.L.P. Calculate Loss of Earnings and al Life Care Report Parish, Louisiana, Life Care Report Division “C”

Gulf Fleet Holdings, Inc. v VACCO Chapter 11 United States Duval, Funderburk, Preferential Transfer Marine, Inc. Bankruptcy Bankruptcy Court, Sundbery, Lovell & Western District of Watkins Louisiana

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Whitaker, et ux v Peterbilt of Loss of Earnings 16th JDC, St. Mary Law Offices of Thomas R. Calculate Loss of Earnings and Louisiana, et al Parish Hightower, Jr. Life Care Report

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Soto v Sentry Select Insurance Loss of Earnings United States District The Brigandi Law Firm Calculate Loss of Earnings and Company Court for the Eastern Life Care Report District of Louisiana

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Scott, et al v Southern Towing Co., Loss of Earnings 19th JDC, Parish of East Domengeaux Wright Roy & Calculate Loss of Earnings et al Baton Rouge Edwards

Harper v Sand Dollar Marine Loss of Earnings 24th JDC, Jefferson Stanga & Mustian, PLC Calculate Loss of Earnings and Life Care Report Parish, Div “B” Life Care Report

Gray v Energy XXI (Bermuda) Ltd., Loss of Earnings United States District Bateman Law Firm Calculate Loss of Earnings et al Court for the Middle District of Louisiana

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Smith v Public Belt Railroad Loss of Earnings Civil District Court, Jones, Walker, Waechter, Calculate Loss of Earnings Orleans Parish, State of Pointevent, Carrere & Louisiana, Division “D” Denegre, LLP

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Cooper v WestEnd Loss of Earnings JAMS Arbitration Jones, Walker, Waechter, Calculate Trailing Interest and Lost Pointevent, Carrere & Profits Denegre, LLP

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Spi-Glass Plantation, L.L.C., et al v Commercial 22nd JDC, Parish of St. Daigle Fisse & Kessenich Tracing of Funds Wayne J. McCants, et al Litigation Tammany, State of Louisiana

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Kim Murphy Loss of Earnings 32nd JDC, Parish of Jones, Walker, Waechter, Calculate Loss of Earnings Terrebonne Pointevent, Carrere & Denegre, LLP

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Target Construction, Inc. v Kendra Commercial United States District Koeppel Traylor Analysis of alter ego and single & Associates, et al Litigation Court for the Eastern business unit factors District of Louisiana

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Jackson v State Farm Mutual Auto Loss of Earnings Civil District Court, The Brigandi Law Firm, Calculate Loss of Earnings and Ins. Co., et al Life Care Report Orleans Parish, State of L.L.C. Life Care Report Louisiana

Creppel v The Gray Ins. Co. and Loss of Earnings 16th JDC, Parish of St. Cueria Law Firm, LLC Calculate Loss of Earnings MMD Stone Martin, State of Louisiana

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Anderson and Taylor v The Gray Loss of Earnings 25th JDC, Parish of Blue Williams, L.L.P. Calculate Loss of Earnings Insurance Company Plaquemines, State of Attorneys & Counselors at Louisiana Law

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Jones v T & T Transport Services, Loss of Earnings 15th JDC, Parish of McConnell Law Offices Calculate Loss of Earnings Inc. Lafayette, State of Louisiana

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Price v Great Lakes Dredge & Loss of Earnings United States District Jones Walker Calculate Loss of Earnings Dock Company, LLC Court for the Eastern District of Louisiana

Moise v Edward James Collins, et Loss of Earnings 18th JDC, Parish of West The Voorhies Law Firm Calculate Loss of Earnings and al Life Care Report Baton Rouge, State of Life Care Report Louisiana

Burrell v Atlantic Specialty Loss of Earnings 19th JDC, Parish of East Rhorer Law Firm Calculate Loss of Earnings and Insurance Company Life Care Report Baton Rouge, State of Life Care Report Louisiana DEPOSITION AND/OR TRIAL TESTIMONY GIVEN Lawsuit Type Court Attorneys Professional Involvement

F. S. Williams Store, LLC, et al v Business Valuation 20th JDC, Parish of East Donohue, Patrick & Scott, Calculate Business Value Storm Electric, LLC, et al Lost Profits Feliciana, State of PLLC and Lost Profits Louisiana

Salvaggio v GE Oil & Gas Loss of Earnings United States District Daigle Fisse & Kessenich Calculate Loss of Earnings and Pressure, LP, et al Life Care Report Court for the Western Life Care Report District of Louisiana

32nd JDC, Parish of LeBoeuf v LeBoeuf Divorce Terrebonne, State of Malbrough & Lirette, APLC Determination of Income for Child Louisiana Support

Civil District Court, Beahm v Cater & Associates, LLC, Business Parish of New Orleans, Davillier Law Group, LLC Determination of Business et al Interruption State of Louisiana Interruption Damages

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Courville v Allstate Insurance Co., Loss of Earnings 15th JDC, Parish of M. Terrance Hoychick, Calculate Loss of Earnings et al Lafayette, State of APLC Louisiana

Reznik, et al v Nicole Reed, et al Loss of Earnings Civil District Court, Plauche Maselli Parkerson, Calculate Loss of Earnings Parish of New Orleans, LLP State of Louisiana

Green, Quentin, et al v Wesco Loss of Earnings 29th JDC, Parish of St. Deutsch Kerrigan, LLP Calculate Loss of Earnings Insurance Company, et al Charles, State of Louisiana

Cory Hume and Clarence Loss of Earnings United States District The Young Firm Calculate Loss of Earnings and Robinson v Consolidated Grain & Life Care Report Court for the Eastern Life Care Report Barge, Inc., et al District of Louisiana

Desormeaux v Forum Energy Loss of Earnings 16th JDC, Parish of The Voorhies Law Firm Calculate Loss of Earnings and Technologies, Inc., et al Life Care Report Iberia, State of Life Care Report Louisiana

Arnold v Amerisure Insurance Loss of Earnings 24th JDC, Parish of Frischhertz, Poulliard, Calculate Loss of Earnings and Company, et al Life Care Report Jefferson, State of Frischhertz & Impastato, Life Care Report Louisiana LLC

George Erickson Loss of Earnings United States District Jones Walker, LLP Calculate Loss of Earnings and The Matter of Taira Lynn Limited Life Care Report Court for the Southern Life Care Report No. 7, LLC District of Alabama

Deng v American National Loss of Earnings 19th JDC, Parish of East Law Office of Rhett P. Calculate Loss of Earnings and Property & Casualty Companies, Life Care Report Baton Rouge, State of Spano, LLC Life Care Report et al Louisiana

Wachob Leasing Co., Inc., et al v Computation of United States District Gieger, Laborde & Compute Costs and Diminution of Gulfport Aviation Partners, LLC, et Costs and Court for the Southern Laperouse, LLC Value of Aircraft al Diminution of Value District of Mississippi of Aircraft

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Lagniappe Logistics, Inc. of MS v Lost Profits 22nd JDC, Parish of St. Jones Walker, LLP Calculate Lost Profits Scott Buras, et al Tammany, State of Louisiana

Stutes v Greenwood Motor Lines Loss of Earnings 15th JDC, Parish of Broussard David, Calculate Loss of Earnings and d/b/a R & L Carriers, et al Life Care Report Lafayette, State of Attorneys at Law Life Care Report Louisiana

Clark v State of Louisiana Through Loss of Earnings 15th JDC, Parish of Fusilier & Associates, LLC Calculate Loss of Earnings It’s Department of Transportation Lafayette, State of and Development Louisiana

Duvall v BOPCO, L.P., et al Loss of Earnings United States District Kelly Hart & Pitre, Calculate Loss of Earnings Court for the Eastern Attorneys at Law District of Louisiana

Clemons v State Farm Mutual Loss of Earnings 15th JDC, Parish of Law Offices of Gil Dozier, Calculate Loss of Earnings and Automobile Ins. Co., et al Life Care Report Lafayette, State of APLC Life Care Report Louisiana

Gonzales v River Ventures, LLC Loss of Earnings United States District Jones Walker, LLP Calculate Loss of Earnings Court for the Eastern District of Louisiana

Zapata-Latino and Levy v Edward Loss of Earnings 18th JDC, Parish of West Burgos & Associates, LLC Calculate Loss of Earnings J. Fontenette, Jr., et al Baton Rouge, State of Louisiana

Labarre, et al v Texas Brine Insurance Contract 23rd JDC, Parish of Dentons US, LLP Critique of Opposing Expert Company, LLC, et al Dispute Assumption, State of Report in Adherence with Louisiana Operating Agreement

Fils, et al v Allstate Insurance Loss of Earnings 19th JDC, Parish of East Bateman Law Firm Calculate Loss of Earnings and Company, et al Life Care Report Baton Rouge, State of Life Care Report Louisiana

Derouen v State Farm Mutual Loss of Earnings 15th JDC, Parish of The Voorhies Law Firm Calculate Loss of Earnings Automobile Insurance Co., et al Life Care Report Lafayette, State of Life Care Report Louisiana

Bennett v Gurcharn Singh Loss of Earnings 19th JDC, Parish of East The Voorhies Law Firm Calculate Loss of Earnings and Jawanda d/b/a Sonu Express, et al Life Care Report Baton Rouge, State of Life Care Report Louisiana

Fenley v Wood Group Mustang, Class USDC for the Southern The Kullman Firm Class Certification/Rebuttal of Inc. Action/Employment District of Ohio, Eastern Opposing Expert Overtime Division

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Consolidated Companies, Inc., v Professional Civil District Court, Breazeale, Sachse & Calculate Present Value of Lost Fishman Haygood Phelps Malpractice Parish of New Orleans, Wilson, LLP Rents and Other Expenses Walmsley Willis & Swanson, LLP State of Louisiana

Dunn v Marquette Transportation Loss of Earnings United States District Saunders & Chabert, Calculate Loss of Earnings and Company, LLC Life Care Report Court for the Eastern Attorneys at Law Life Care Report District of Louisiana

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Vosburg v Sears Roebuck and Loss of Earnings 4th JDC, Parish of Sedric E. Banks, Attorney Calculate Loss of Earnings and Company, et al Life Care Report Morehouse, State of at Law Life Care Report Louisiana

Jack v Eldorado Casino Loss of Earnings 1st JDC, Parish of Frischhertz, Poulliard, Calculate Loss of Earnings and Shreveport Joint Venture, LLC, et Life Care Report Caddo, State of Frischhertz & Impastato, Life Care Report al Louisiana LLC

Latiolais v Progressive Paloverde Loss of Earnings 16th JDC, Parish of William Gee, Ltd. Calculate Loss of Earnings and Insurance Company, et al Life Care Report Iberia, State of Life Care Report Louisiana

Westfeldt Brothers, Inc. v Ronnoco Unfair Trade United States District Jones Walker, LLP Calculate Damages Due to Breach Coffee, LLC, et al Practices Court, Eastern District of of Contract and Unfair Trade Missouri, Eastern Practices Division

Collett v Geico Casualty Company, Loss of Earnings United States District The King Firm Calculate Loss of Earnings and et al Life Care Report Court for the Eastern Life Care Report District of Louisiana

Crochet v Walgreen Louisiana Co., Life Care Report United States District The Javier Law Firm, LLC Life Care Report Inc., et al Court for the Eastern District of Louisiana

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Mendoza, et al v Old Republic Ins. Loss of Earnings Civil District Court, Frischhertz, Poulliard, Calculate Loss of Earnings and Co., et al Life Care Report Parish of New Orleans, Frischhertz & Impastato, Life Care Report State of Louisiana LLC

Castille, et al v Apache Loss of Earnings United States District Domengeaux Wright Roy & Calculate Loss of Earnings Deepwater, LLC, et al Court for the Western Edward, LLC District of Louisiana

Dean v Sea Supply, Inc., et al Loss of Earnings United States District Jones Walker, LLP Calculate Loss of Earnings Court for the Eastern District of Louisiana

Myers v WRK Express, Inc., et al Loss of Earnings 16th JDC, Parish of St. Domengeaux Wright Roy & Calculate Loss of Earnings and Life Care Report Martin, State of Edwards, LLC Life Care Report Louisiana

Bowdoin v WHC Maintenance Loss of Earnings 15th JDC, Parish of Broussard David, Calculate Loss of Earnings and Services, Inc., et al Life Care Report Lafayette, State of Attorneys at Law Life Care Report Louisiana

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Thompson v Transocean Offshore Loss of Earnings 19th JDC, Parish of East Mahtook & Lefleur, LLC Calculate Loss of Earnings Deepwater Drilling, Inc., et al Baton Rouge, State of Louisiana

Sias v Quality Energy Services, Loss of Earnings United States District Gordon McKernan Injury Calculate Loss of Earnings and Inc., et al Life Care Report Court for the Western Attorneys Life Care Report District of Louisiana

NAZ, LLC v Philips Healthcare, A Loss Profits United States District Adams and Reese, LLP Calculate Loss Profits Division of Philips Electronics Court for the Eastern North America Corp. District of Louisiana

Darlene Morris Fair v Steven Divorce The Family Court Pujol, Pryor & Irwin Business Valuation Joseph Fair Parish of East Baton Rouge, State of Louisiana

Guilbeau v Liberty Mutual Fire Loss of Earnings 27th JDC, Parish of St. Morrow, Gates & Morrow Calculate Loss of Earnings and Insurance Company, et al Life Care Report Landry, State of Life Care Report Louisiana

Collins v Great Lakes Dredge & Loss of Earnings 13th JDC, Parish of Jones Walker, LLP Calculate Loss of Earnings Dock Company, LLC of Louisiana, Evangeline, State of et al Louisiana

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IFG Port Holdings, LLC v Lake Loss Profits United States District Stockwell Sievert Law Firm Calculate Loss Profits Charles Harbor & Terminal District Court for the Western d/b/a The Port of Lake Charles District of Louisiana

Simpson v UV Insurance Risk Loss of Earnings 31st JDC, Parish of Broussard David, Calculate Loss of Earnings and Retention Group, Inc., et al Life Care Report Jefferson Davis, State of Attorneys at Law Life Care Report Louisiana

Lepre Properties, LLC, et al v Loss Profits Civil District Court, Salley, Hite, Mercer & Calculate Loss Profits SCNZ Architects, LLC, et al Parish of New Orleans, Resor, LLC State of Louisiana

Riley v Rachel Lee Hollander, et al Loss of Earnings 24th JDC, Parish of Burglass & Tankersley, Calculate Loss of Earnings Jefferson, State of LLC Louisiana