This panel will draw on decades of experience from three trial attorneys that have put on and cross examined countless expert witnesses, especially accountants. This discussion will focus on the things that experts do while on the stand to build rapport with the trier of fact and deliver the best expert testimony possible.

-Discussion on the places we most often see unreported income

-How we identify unreport income

-The different types of unreported income

Hitchner will address the key issues and solutions in valuing, buying, and selling small businesses (less than $2 million in value, $2 million to $5 million in value, and $5 million to $10 million in value).

Prejudgment interest may be available to plaintiffs and claimants, depending on the type of claim, venue, and other factors. This session will describe factors commonly relevant to whether prejudgment interest is or may be available, what options are typically possible and what facts guide the expert's analysis, and how to perform and present prejudgment interest calculations.

This session will focus on unique challenges faced by practitioners in the valuation of equity securities, private warrants, forfeiture shares, earnout shares, forward purchase agreements, founders shares, and other financial instruments of privately held companies on a SPAC exit path.  We will discuss the salient features of these instruments and the appropriate methodologies to value these instruments.  We will also focus on the unique aspects of the common stock valuation preceding the SPAC exit.

Legend and legacy attribute money laundering risk to casinos. The inherent attractiveness to laundering the proceeds of crime of that sector include: facilities for cash placement; the reach of international wires; the availability of instruments with a legitimate justification; and, prestige. While schemes can be as simple as cash to chips to casino cheques, others are more complex, and can involve the jurisdiction shopping, and the collusion of internal staff. International bodies have recognized the attractiveness and exploitation of casinos - traditional, online, and illegal, and have provided recommendations to reduce the resulting risk. This session will review the risks, the international standards, and upper-range practices for deterrence, prevention, and detection.

This session will leverage the experience of a seasoned attorney and testifying expert with over 45 years of combined experience to explore what to expect in providing testimony, including the differences between deposition, trial and arbitration testimony, along with the differences between a bench versus jury trial setting. The session's first half will be instruction based and the second half will include live mock testimony with breaks to explain the good, the bad and the ugly!

Secondaries investment has doubled to over $65 billion annually. The asset class is the hottest area of private equity capital in the last seven years. The surge since 2014-2015 has forced private equity sponsors, faced with record amounts of dry powder and arguable over-valuation in private markets, to seek later-stage LP interests ("traditional secondaries") or direct investments such as co-investments.

Fund valuation expert Justin Kuczmarski CPA/ABV/CEIV/CFF breaks down the market outlook and the opportunity for valuators to navigate secondary interest assignments and add-value to these fractional interest valuation engagements.

Estimating Avoided Costs in Lost Profits Damage Claim Advanced Tools in Fixed v. Variable Cost Analysis - line item review - contracts affecting costs - regression - interviews - case law on this issue