Jorge Amador is a Certified Public Accountant, Certified in Financial Forensics and a Certified Fraud Examiner with over 20 years of corporate and public accounting experience, including disputes, litigation, forensic investigations, discovery and regulatory compliance.

Formerly the Director of Forensic Accounting at Milberg LLP—where he led a group of accounting professionals that investigated private securities lawsuits involving complex financial issues—Mr. Amador holds dual degrees in law and accounting, and is a licensed attorney in the State of California. He has advised and litigated such major cases as Tyco, Enron and Rite Aid, and has a unique legal perspective on financial disputes.

In addition to his work in securities litigation, Mr. Amador has also provided extensive support to attorneys and their clients in matters of contractual disputes, business valuation and “white collar” crime. He has furnished expert testimony in various matters, and has lectured and taught courses on a broad variety of accounting and auditing topics.

Mr. Amador is a member of the American Institute of Certified Public Accountants, the Connecticut Society of Certified Public Accountants, the Association of Certified Fraud Examiners, the California Bar Association and the American Bar Association.

Mr. Anfang brings extensive domestic and international real estate industry experience, and related financial and legal expertise.  His selected accomplishments include Mr. Anfang’s role as a:

• Chief advisor to Executive Committee of the Chicago-Milwaukee Railroad Corporation (NYSE), Chicago, IL on all matters of asset development disposition, property evaluations and interfacing as executive vice-president with the Board of Directors.
• Confidential representative in the U.S. for acquisition, financing, legal and tax structure, asset management and disposition of property for high-net-worth individuals, families and private companies from overseas and the USA.
• Recognized expert in anticipating financial cycles and new growth areas for property investment; i.e., the neighborhoods of Soho in NYC, Madison Avenue in NYC, Rush Street in Chicago, Civic Center in San Francisco and the conversion of commercial buildings to residential and retail use in London.
• Controlled largest amount of building square feet in Soho (1987-1991) as general partner or owners representative.
• Active minority shareholder in several publically traded corporations to enhance shareholder value by maximizing exposure of undervalued property assets; i.e. Restaurant Associates Inc., (AMEX), Benihana Corp. (NASDAQ) and Nathans (NASDAQ).
• General Partner and Asset Advisor in many property investments financed through institutional debt and individuals equity; portfolio reached an effective value of $50 million.
• Representative of the Goldman Family and Goldman Properties in NYC to implement an acquisition program of underdeveloped investment properties in center-city Philadelphia (1997-1999).

Sherif has over 15 years of experience advising clients on a variety of transfer pricing matters and has been named as one of the world’s leading transfer pricing professionals by Legal Media Group.  Sherif was formerly with Ernst & Young LLP, working with clients in the financial services, publishing, commodities, software, retail goods, telecommunications, energy, engineering, and construction industries. As lead economist in E&Y’s financial services transfer pricing practice in New York, he assisted clients in analyzing a variety of related party transactions including the global trading of financial instruments, asset management services, brokerage services, the sharing of banking fees, insurance and re-insurance transactions, loans, guarantees, management services, and administrative services. Sherif has also performed activity-based costing analyses of intercompany and interdepartmental charges.

Sherif holds a PhD in economics from Fordham University and has spoken at numerous conferences and seminars regarding transfer pricing.

Mr. de Portu is a financial advisor significantly experienced in serving a broad range of industrial and consumer products companies with advice on divestitures, negotiated acquisitions, mergers, restructurings; and general strategic advice.  Mr. de Portu’s clients include:

• Automated material handling machinery
• Automotive
• Chemicals
• Color-management software
• Electric motors and electronic instruments
• High-technology ultrasonic testing equipment and process control instrumentation
• Marine Optical Group
• Medical instruments
• Pharmaceuticals
• Pneumatics and motion control products
• Precision diaphragm and bulk gas valves, regulators, and flow control components, and
• Remote visual inspection products and remote viewing equipment

Ray is an experienced valuation professional with over 25 years in the industry and has vast valuation experience, including valuations of operating businesses comprising capital stock, fixed assets and intangibles, in connection with sales, acquisitions, allocation of purchase price and dispositions. He also has extensive experience in real estate feasibility and financial analysis and a diverse background in both the public and private sectors.

Ray is an experienced litigation support professional, having testified in various courts, depositions and binding arbitration proceedings including the Supreme Court of the State of New York and various other federal and state courts. A designated Accredited Senior Appraiser (ASA) by the American Society of Appraisers, Ray is certified in Business Valuation, and is a past President of its Princeton Chapter.

Ray received his Masters in City Planning from Harvard University where he was a National Fellow, and a Master in Business Administration in finance from Emory University where he was a Merit Scholar. He earned a Bachelor of Science from Pennsylvania State University.

Mr. Greenberg specializes in litigation financing.  Formerly, Phil was the director of credit union lending for a private mortgage institution with originations in excess of $15 billion dollars, and with the firm of Cadwalader, Wickersham & Taft LLP where he represented various financial institutions. Phil received a B.A. from the State University of New York at Stony Brook and his law degree from Brooklyn Law School.

Mr. Khaykin specializes in undercover investigations, covert surveillance, due diligence, and the protection of intellectual property.  His expertise includes investigations in connection with Insurance, Intellectual Property, and Matrimonial matters.  Mr. Khaykin is a Private Investigator licensed by the States of New York and California.

Roman Zaurovich Matatov is a Forensic Accountant and Business Appraiser, specializing in business and intellectual property disputes. Mr. Matatov’s practice also includes appraising intangible assets, intellectual properties and business interests; commercial and matrimonial litigation support; investigative accounting; and insolvency and reorganization work for troubled businesses.

Mr. Matatov is engaged by clients to assist with disputes and valuations in various industries including animation, branded apparel, consumer electronics, food technology, hospitality, insurance underwriting, internet and traditional retail and wholesale, pharmaceutical development and manufacturing, real estate development, and telecommunications. He has been involved in several high-profile and complex matters, including determining trademark damages related to billions of dollars of alleged infringing sales; valuing the brand and patented technology for a food technology company; calculating the destroyed value of several businesses affected by the September 11th terrorist attacks; investigating malpractice related to a “Big Four” audit of an international company; and tracing recoverable assets in connection with a well-known, multi-million dollar mortgage fraud.

Mr. Matatov’s earlier diverse background includes private industry accounting and taxation for small businesses and entrepreneurs. Mr. Matatov frequently presents before professional associations and currently teaches M.B.A. students Principles of Forensic Accounting at his alma mater.

Scott McMahon is an Accredited Senior Appraiser with the American Society of Appraisers designed in the discipline of Business Valuation, he also holds an MBA with a concentration in Finance.

Mr. McMahon specializes in the valuation and appraisal of business entities, business interests, tangible and intangible assets of all sizes, from small companies and professional practices to large regional, national and multi-national companies. These business valuations and appraisals are prepared for a variety of reasons, including: purchase price allocations for US federal tax reporting, purchase price allocations for financial and management reporting, bankruptcy, divorce (equitable distribution), property and transfer tax purposes, acquisitions, corporate investment, divestitures, cost segregation and useful life studies.

Scott’s primary experience with business valuation includes discounted and capitalized future economic income models for the electric utility and power generation industry. Mr. McMahon has performed business valuations and appraisals of more than $20 billion (in market value) of assets within the electric generation, transmission, and distribution industry. He has performed valuations of over 50 electric generation facilities, with total capacity of over 15,000 MW (Megawatts). His experience includes valuation services for hydroelectric, pumped storage, coal, gas, cogeneration, combined cycle, nuclear, and wind power facilities.

Scott also has extensive experience performing income and market approach valuations, cost segregation analyses, and purchase price allocations for industrial, commercial, and residential properties. His other valuation-related experience includes industries such as health care, high technology, pharmaceutical, internet, and communications services.

General Appraisal and Advisory Qualifications

Mr. Pomykacz specializes in complex, non-traditional appraisal and advisory services, nationally and internationally for accountants, attorneys, the capital markets, corporations and governments concerning development, acquisitions & dispositions, financing, investor reporting, litigation, tax & audit issues, and asset management. Mr. Pomykacz has 25 years experience in real estate and business appraisal and advisory services. He has worked on numerous asset and property types including closely held and public companies, infrastructure, power plants, utilities, corporate and investment real estate, vacant land, and special purpose properties. Mark has participated in arbitrations, judicial, and condemnation  proceedings. Mark has written special purpose and consulting reports, appraisals, market and feasibility studies. His work is used by many Fortune 1,000 companies, REITs, Wall Street banking firms, and accounting and law firms.

Power & Infrastructure Analysis and Valuation Qualifications

Over the last seven years, Mr. Pomykacz has developed an expertise in the appraisal of electricity generation assets and other infrastructure assets. His power appraisals include nuclear, fossil fuel-fired, hydro, wind, geo-thermal, solar and bio-mass and bio-gas facilities in locations around the US and the world. His other infrastructure appraisals include telecommunications assets, water and sewer assets, railroads, racetracks and petroleum, bio-diesel and ethanol refineries, and transmission assets around the US. His infrastructure appraisal and advisory services have been used by governments, corporations, and lenders and investors for development, acquisition and disposition planning, financing, and tax and investor reporting. Mark has appraised and advised on more than 200 infrastructure assets. He regularly testifies to his infrastructure appraisals.

Mr. Mark Rodriguez is a mechanical engineer with a Masters Degree in Managerial Accounting. He is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers and a Member of the Royal Institution of Chartered Surveyors (MRICS). Mr. Rodriguez has over 20 years experience as consultant specializing in both domestic and international valuation projects, appraisal and construction project management and engineering. His experience includes five years as a Senior Manager in the Deloitte & Touche Valuation Group located in New York City, plus five years as a construction project manager with an “ENR top 50” construction management company constructing several  gas-fired cogeneration and waste-to-energy facilities.

Mark specializes in serving electricity, gas, and water utility related clients as well as domestic and international independent power producers. He has supervised and performed a diversity of valuation, appraisal and consulting engagements, including the valuation of public utilities, independent power producers, complex manufacturing and industrial facilities, commercial buildings and residential apartments. His experience includes both domestic and international transactions. These valuation advisory assignments were performed for appraisals,market valuations, purchase price allocations, cost segregation studies, inventory appraisals, litigation support, project financing, transactional pricing for taxation and management reporting purposes, property tax, transfer tax, acquisitions, divestitures, insurance, due diligence, non-cash charitable contributions, and useful life analyses.

Specifically, these transactions included the valuation of tangible assets, intangible assets, and goodwill; purchase price allocations for tax and financial reporting including compliance with the FASB Accounting Standards Codification; ASC 805, 350, 410 and 360 (formerly known as FAS 141R, 142, 143 and 144 respectively). Additionally, he has completed both domestic and international valuation and assignments to comply with International Financial Reporting Standards (IFRS) and International Valuation Standards (IVS). These transactions have commonly involved financial, economic, and statistical analysis to establish market values, cost segregation, and overall transactional structuring.

Mr. Rodriguez has supervised and performed numerous engagements involving the valuation of intangible assets including contracts, power purchase agreements, transitional agreements, mineral and fossil fuel rights, transmission constraint contracts, pollution credits, computer technology, trade names, trained and assembled workforce, leases, goodwill and going concern. Specializations include discounted cash flow and direct capitalization models, statistical analyses including price forecasting, cost segregation studies and business entity and business interest valuations.

Mr. Rodriguez has analyzed a variety of electric generating facilities and public utility related assets including: base load power plants, capacity and peaking facilities, and transmission and distribution assets. In addition, he has analyzed both electric and gas transmission lines and distribution systems including gas regulating stations and electrical substations. To date, Mark has completed valuation of over 440 power plants in over 140 separate transactions.

As the Partner-In-Charge of the Firm, Sam Rosenfarb originates, supervises and reviews client engagements in the areas of financial consulting, investigations, valuations and expert witness services. He is a proven and demonstrated leader with more than 40 years of experience. Mr. Rosenfarb’s forensic accounting expertise arose from his significant background in the investigation of fraud and business crimes.

Mr. Rosenfarb is frequently engaged by clients to provide deposition and trial testimony. Throughout his career, he has testified as an expert witness in numerous matters including damage calculations, matrimonial litigation, accounting malpractice, estate issues, partnership disputes, business valuations and insolvencies.  Mr. Rosenfarb has served as a court appointed expert and arbitrator, including appointment to the Panel of Arbitrators by the American Arbitration Association.

Mr. Rosenfarb is a recognized industry expert and has presented seminars and continuing legal education courses on various topics including valuation techniques, mergers and acquisitions, valuation aspects of divorce, forensic accounting and alternative dispute resolutions. In addition, he has hosted the cable television programs “White Collar Crime Report” and “It’s All About Money.”

Click here to view Sam's curriculum vitae.

Mr. Sosa is a Candidate Member of the American Society of Appraisers pursuing a designation in Machinery and Technical Specialties.

Mr. Sosa has over nine years of experience in the valuation practice. Mr. Sosa performs valuations and appraisals of tangible assets. These  valuations are performed for a variety of purposes, including purchase price allocations, cost segregation, insurance purposes, asset based financing, and property tax appraisals.

Mr. Sosa has performed valuations and appraisals for hotels, resorts, fitness centers, lending institutions, assessor’s offices, insurance companies, manufacturing facilities, distributions warehouses, construction equipment, hospitals, mental health facilities, city infrastructure, airports, water treatment plants and waste water treatment plants.

Ken Springer, a Certified Fraud Examiner, is the co-author of "Digging for Disclosure: Tactics for Protecting Your Firm's Assets from Swindlers, Scammers and Imposters" (released Jan. 2011). A former special agent of the Federal Bureau of Investigation, Mr. Springer has conducted business-related investigations and intelligence gathering for over 30 years.  Mr. Springer, a graduate of Siena College, is a frequent speaker and lecturer on due diligence issues, risk management and corporate investigations.  He is active with numerous industry organizations that promote security, risk management and due diligence and is an instructor at the New York Institute of Finance on the topic of Detecting Fraud.

Mr. Stadlin is a CPA and a member of the American Institute of Certified Public Accountants (AICPA) and the NJ Society of Certified public Accountants (NJSCPA). He formerly had the designation of Certified Valuation Analyst (CVA) and was formerly a member of the NY State Society of Certified Public Accountants (NYSSCPA).

Mr. Stadlin was formerly a member of the Board of Directors and Executive Committee of a large multi-state CPA firm, where he spent over 30 years of his professional career. In his capacity with that firm, he was an officer and acting CFO, performed accounting quality review services, was principal in-charge of accounting and audit clients, advised clients with business acquisitions and sales, and provided other business consulting services, among others.

In addition, Mr. Stadlin was the principal in-charge of the forensic accounting and litigation support department.  He spent over 25 years performing services in many types of forensic accounting and litigation matters. These matters included, among others, stockholder disputes, lost profits analyses, matrimonial cases, business valuations, and appointment as fifth member of board of directors to settle tie breaking votes. He has served as the court appointed accountant to settle disputes between litigating parties. Also, Mr. Stadlin has given expert court testimony on several occasions and has been deposed in cases. Since most litigious matters are settled before going to court, Mr. Stadlin has been instrumental in the settlement negotiations.

Andrew Sulner, MSFS, JD, D-BFDE, CFE, is a board certified forensic document examiner, former state prosecutor, and one of the nation’s most respected and sought-after experts when it comes to determining the authenticity of documents. Mr. Sulner has over 30 years of experience in examining questioned and disputed documents on behalf of major law firms, banks, insurance companies and financial institutions, as well as federal and state law enforcement and regulatory agencies. His testimony as a forensic document examiner has been favorably cited in numerous federal and state court decisions, and he has been retained as an expert in many high profile cases. Mr. Sulner’s state-of-the-art forensic laboratory, located in midtown Manhattan, is equipped to handle the most complex issues concerning the authenticity or fraudulent preparation of documentary evidence.

Mr. Sulner is a Fellow of the American Academy of Forensic Sciences (AAFS), and a member of the Association of Forensic Document Examiners, ASTM’s Committee E-30 on Forensic Sciences and Subcommittee E-30.02 on Questioned Documents, the Association of Certified Fraud Examiners, and the National District Attorneys Association. He is also a member of the New York, Florida, California and District of Columbia Bars. In addition to being a Diplomate of the Board of Forensic Document Examiners (BFDE), Mr. Sulner currently serves as BFDE Vice-President, Chair of the BFDE Ethics Committee, and Secretary of the Jurisprudence Section of the AAFS. He has appeared as a document expert on many television shows, including ABC’s “20/20” and news shows aired by CBS, NBC, FoxTV and others, and he is a frequent speaker and lecturer at universities and continuing education seminars sponsored by forensic science, legal, and other professional membership associations throughout the United States.

Mr. Sulner received his principal training from his mother, Hanna F. Sulner, an internationally renown document examiner who authored Disputed Documents, a 400-page reference book, and numerous other professional publications.  The Sulner name is associated with three generations of document examiners.

James Vodola is a Certified Public Accountant (CPA) and a Counselor of Real Estate (CRE) who has provided litigation support to investors in hundreds of public limited partnerships, public and non-publicly traded Real Estate Investment Trusts and other publicly and privately traded entities.  James is involved with the development, financing, purchasing, and managing of real estate for investors and public limited partnerships.  James has an insider's perspective on the structure and operations of real estate within typical investment structures and provides an accurate and cost effective assessment of the risks and rewards of investment and litigation.

Mr. Vodola received a B.A. in Accounting from Manhattan College, is a member of the American Institue of Certified Public Accountants, is an adjunct professor at Baruch College, is a member of the Board of Directors of the Westchester Medical Center, and served in the United States Air Force from 1969-1973.

Mr. Weinstock has over 45 years of public accounting experience working with a wide range of clients in many industries, ranging in size from start-up entities to large multi-national publicly traded enterprises.  Mr. Weinstock’s expertise includes quality control services for accounting and auditing clients, and serving as Peer Review team captain for numerous peer reviews of other CPA firms since 1979.  Such diversified experience and expertise includes performing or reviewing audits of publicly traded corporations, including initial public offerings, secondary registrations, annual and quarterly reports, proxy statements and reports to boards of directors.  The foregoing includes assistance with the development of accounting controls manuals and internal audit programs, prior and subsequent to passage of Sarbanes-Oxley Rule 404.  Mr. Weinstock is the former Chairperson of the New York State Society of Certified Public Accountants’ SEC Practice and Auditing Standards and Procedures Committees, and is a former member of the AICPA SEC Regulations Committee.