Has been appointed as an Evidence Code Section 730 Expert and has testified as an expert witness in marital dissolution cases in multiple counties in the State of California.

AREAS OF EXPERTISE

Family Law Litigation Support: Business Valuations, Community versus Separate Property Tracings, Apportionment Calculations, Determination of Income/Cash Flow Available for Support and Marital Lifestyle, Calculation of Various Credits, and Present Value of Spousal Support Scenarios for Buy-out Proposals.

Other Services: Special Accountings and Financial Calculations, Misappropriation of Funds Analysis, Tax Preparation, Client Representation in front of Internal Revenue Service and Franchise Tax Board Tax Matters, Business Valuations for Gift and Estate Purposes, Business Valuations for Mergers and Acquisitions, Business Interruption, and Financial Forecasting.

EXPERIENCE

August, 1998 to Present — Schultze, Boone & Silva — Principal and Case Manager

March, 1997 to August, 1998 — The Permanente Medical Group — Medical Office Asst. Controller

July, 1993 to March, 1997 — Perry-Smith & Co. — Tax and Audit Senior

LICENSES AND CERTIFICATIONS

• Certified Public Accountant (CPA), California License #72019; May, 1996
• Accredited in Business Valuation (ABV), June, 2006
• Certified Valuation Analyst (CVA), May, 2004

EDUCATION

• California State University, Sacramento, Master of Science: Business, Tax, 1993
• California State University, Fresno, Bachelor of Science: Business, Marketing, 1991
• California State University, Fresno, Agricultural Economics — Minor, 1991

PROFESSIONAL AFFILIATIONS

• American Society of Appraisers — Business Valuation — Candidate Member
• National Association of Certified Valuation Analysts
• American Institute of Certified Public Accountants
• California Society of Certified Public Accountants

CONTINUING EDUCATION

Business Valuation

• American Society of Appraisers — Completed and Passed Business Valuation Courses: BV 201, BV 202, BV 203 and BV 204
• National Association of Certified Valuation Analysts — CVA Training
• "How To..." Appraise Professional Practices and Small Businesses - Part I
• Business Valuation Update Seminars
• National Uniform Standards of Professional Appraisal Practice
• Valuation Report — National Association of Certified Valuation Analysts
• Business Valuation — S-Corp Valuation Issues Revisited

Family Law

• Attorney’s Briefcase Annual Year In Review Family Law Courses
• Stephen Adams, CFLS Annual Family Law Courses
• California CPA Education Foundation — Tax Consequences of Divorce
• "How To..." Determine the Community's Interest in Separate Property Business: Pereira/Van Camp Apportionment in Family Law Cases
• Tax Consequences of Divorce
• Family Law Tax Update
• "How To..." Properly Apply Delaney and Mejia to Family Law Matters
• Case Analysis — In-house Seminar
• Retirement Account Allocation (Separate vs. Community) — In-house Seminar
• Moore/Marsden — In-house Seminar
• Dissomaster & Propertizer — In-house Seminar
• Stock Option — In-house Seminar

Taxes & Other

• Annual Federal & California Tax Update for Courses

• Fractional Ownership. Reduce Value and Come Out Ahead with FLPs!
• Professional Conduct and Ethics for CPAs
• American Society of Appraisers — Ethics