Court filing
Exhibit A — USA v. Sheppard (Dkt. 172-1, S.D. Fla.)
Filed January 6, 2024 in USA v. Sheppard; one of 253 filings from this case.
Record facts
| Court | U.S. District Court for the Southern District of Florida |
|---|---|
| Filed | 2024-01-06 |
U.S. District Court for the Southern District of Florida · No. 1:22-cr-20290-BB · Doc. 172-1 · 2024-01-06 · Docket on CourtListener
Full text
C U R R I C U L U M V I T A E SCOTT M. BOUCHNER Business Background Berkowitz Pollack Brant Advisors and CPAs, LLP, Miami and Ft. Lauderdale, FL 1999 to Present Partner and Director-in-Charge of Forensic Accounting and Business Valuation Services PricewaterhouseCoopers LLP, New York, NY and Miami, FL 1990 – 1995, 1997-1999 Manager - Financial Advisory Services Group KPMG Peat Marwick LLP, New York, NY 1995-1996 Manager - Corporate Transactions Group First American Bankshares, Washington DC 1987-1988 Credit Analyst Practice areas include: Bankruptcy, insolvency and receivership services Litigation support services and expert witness testimony Forensic accounting investigations involving allegations of fraud / mismanagement Business valuations Due-diligence investigations in connection with merger and acquisition transactions Preparation of pro-forma financial information and financial forecasts Strategic / financial consulting and business advisory services Qualifications Certified Management Accountant (CMA) Institute of Management Accountants (1996) Certified Valuation Analyst (CVA) National Association of Certified Valuation Analysts (2001) Certified Fraud Examiner (CFE) National Association of Certified Fraud Examiners (2007) Certified Insolvency and Restructuring Advisor (CIRA) The Association of Insolvency and Restructuring Advisors (2012) Awarded the Zolfo Cooper Silver Medal Award - 2nd highest cumulative national exam score Honored in South Florida Legal Guide’s Top CPAs and Financial Professionals in Litigation Support (2005 through 2020) AIPCA Forensic and Litigation Services Damages Task Force (2011 - 2018) CFF Exam Development Task Force (2012 - 2014) Awarded AICPA’s Forensic & Litigation Services Volunteer of the Year (2016) Case 1:22-cr-20290-BB Document 172-1 Entered on FLSD Docket 01/06/2024 Page 1 of 7 Scott M. Bouchner Curriculum Vitae Page 2 Educational Background Columbia Business School -- Masters of Business Administration, 1990, Degree in Finance / Marketing The George Washington University -- Bachelors of Arts, 1987, Degree in English Literature Publications and Instruction Publications: Lost Profits Damages: Principles, Methods, and Applications, Chapter 13 “Mitigation of Damages in the Lost Profits Calculation” Second Edition, Valuation Products and Services, LLC, Ventnor City, New Jersey, 2022 Attaining Reasonable Certainty in Economic Damages Calculations – Revenues, Costs and Best Evidence, (Co-authored), Forensic & Valuation Services Practice Aid, Association of International Certified Professional Accountants, 2018 Lost Profits Damages: Principles, Methods, and Applications, Chapter 12 “Mitigation of Damages in the Lost Profits Calculation”, Valuation Products and Services, LLC, Ventnor City, New Jersey, 2017 Attaining Reasonable Certainty in Economic Damages Calculations, (Co-authored), Forensic & Valuation Services Practice Aid, The American Institute of Certified Public Accountants, 2015 Calculating Lost Profits – Business Valuation and Forensic & Litigation Services Practice Aid 06-4, (Co- authored), The American Institute of Certified Public Accountants, 2006 Certified in Financial Forensics Examination, The American Institute of Certified Public Accountants, 2010 – Selected to participate on committee to develop test questions used on examination to award Certified in Financial Forensics (CFF) credential. Discount Rates, Risk, and Uncertainty in Economic Damages Calculations, (Co-authored), The American Institute of Certified Public Accountants, 2012 Instruction: “Bankruptcy and Solvency – Solvency Analysis”, Florida Institute of Certified Public Accountants - 2023 “Economic Damages Case Law Update”, The American Institute of Certified Public Accountants - 2017 “Attacking the Plaintiff’s Damage Calculation”, American Institute of Certified Public Accountants – 2017 “Mitigation of Damages in Lost Profits Calculations”, Florida Institute of Certified Public Accountants - 2016 “Attaining Reasonable Certainty in Economic Damages Calculations”, The American Institute of Certified Public Accountants - 2015 “Causation and the Damages Expert in Florida”, Florida Institute of Certified Public Accountants – 2014 “Reasonable Certainty Round 2: An Inside Look at the Findings of the Damages Task Force” – American Institute of Certified Public Accountants – 2013 “Attaining Reasonable Certainty in Damage Calculations” - American Institute of Certified Public Accountants – 2012 “Discount Rates, Risk, and Uncertainty in Economic Damages Calculations” – American Institute of Certified Public Accountants - Webinar – 2012 “Madoff, Peters and Rothstein: Fraud and Ponzi Schemes in South Florida” – Turnaround Management Association – 2010 “Understanding, Developing & Managing Forensic Engagements” – American Institute of Certified Public Accountants – Forensic and Valuation Section - 2010 “Understanding Discount Rates and the Time Value of Money in Calculating Economic Damages”, Florida Institute of Certified Public Accountants – 2010 Lost Profits in the Florida Courts” – Dade County Bar Association - 2009, Florida Institute of Certified Public Accountants – 2009 Case 1:22-cr-20290-BB Document 172-1 Entered on FLSD Docket 01/06/2024 Page 2 of 7 Scott M. Bouchner Curriculum Vitae Page 3 List of Cases Testified Scott P. Fuhrman, et al v. Travis Robert-Ritter, et al Eleventh Judicial Circuit for Miami-Dade County, Florida Testimony involving forensic investigation and valuation issues Testified in hearing for a permanent injunction for Plaintiff in 2023 Soneet R. Kapila v. SLG LSI Investment, LLC United States District Court Middle District of Florida – Tampa Division Testimony Involving Insolvency Testified in deposition for Plaintiff in 2023 Genman Corp., Sanja Capital, LLC, Mason Digital Market, LLC, et al v. Richard Rinella JAMS Arbitration Testimony Involving Valuation of Closely Held Business Testified in deposition and final arbitration hearing for Claimant in 2023 Strong Arm Productions USA Inc, Tramar Dillard pka Flo Rida and D3M Licensing Group, LLC v. Celsius Holdings, Inc. Circuit Court of the 17th Judicial Circuit Testimony Involving Breach of Contract Testified in deposition for Defendant in 2022 and trial in 2023 Sara Tirschwell v. TCW Group, Inc. et al Supreme Court of the State of New York, County of New York Testimony Involving Purported Lost Earnings Arising from Wrongful Termination and Defamation Testified in deposition for Plaintiff in 2022 MabVax Therapeutics Holdings, Inc. v. Barry Honig, et al Superior Court of California, County of San Diego Testimony Involving Purported Damages Arising from Securities Violations Testified in deposition for Defendant in 2022 Michael D. Black, MD, MBP v Cable News Network, Inc., et al Circuit Court of the 15th Judicial Circuit Testimony Involving Purported Damages Arising from Defamation Claim Testified in deposition for Defendant in 2022 Helena Chernyak v Dimitri Chernyak Circuit Court of the 17th Judicial Circuit Testimony involving valuation of closely held business Testified in deposition for Husband in 2022 Impact Zone Enterprises, LLC d/b/a IZG Golf v. Troon Golf, LLC, et al Twentieth Judicial Circuit for Collier County, Florida Testimony involving Damages arising from Purported Breach of Non-Compete Agreement Testified in deposition for Defendant in 2022 Palmetto Pathology Services P.A. v. Oscar Insurance Company of Florida Eleventh Judicial Circuit for Miami-Dade County, Florida Testimony involving Medical Claims in a Class Action Testified in deposition for Defendant in 2021 Ceferino Machado, et al v. Luis Machado, et al. Eleventh Judicial Circuit for Miami-Dade County, Florida Testimony involving Economic Damages Testified in deposition for Defendant in 2021 James M. O’Donnell and Joyce O’Donnell v. Brent Brunne, Atria Retirement Properties, LP, et al. Nineteenth Judicial Circuit for Martin County, Florida Testimony involving Economic Damages Testified in deposition for Defendant in 2021 Case 1:22-cr-20290-BB Document 172-1 Entered on FLSD Docket 01/06/2024 Page 3 of 7 Scott M. Bouchner Curriculum Vitae Page 4 BMO Harris Bank, N.A. v. Richert Funds, LLC, Dwight Richert and Bart Garbrecht United States District Court for the Northern District of Georgia Testimony involving accounting investigation pertaining to alleged fraud Testified in deposition for Defendant in 2017 and Trial in 2021 Sutton National Insurance Holdings LLC, et al v. Atlas General Holdings, LLC, et al Eleventh Judicial Circuit for Miami-Dade County, Florida Testimony involving economic damages involving alleged fraud and breach of fiduciary duty Testified in deposition for Defendant in 2021 Managed Care Advisory Group LLC v. CIGNA Healthcare In the United States District Court for the Southern District of Florida Testimony pertaining to dispute over medical claims pursuant to a class action settlement agreement Testified in Trial for Defendant in 2021 Santiago Leon v. Bio Brands, Jorge Arana and Gabriel Arana Eleventh Judicial Circuit for Miami-Dade County, Florida Testimony involving economic damages in connection with alleged breach of contract Testified in deposition for Defendant in 2020 The Florida Department of Financial Services, as Receiver for Physicians United Plan, Inc. v. Pacific Western Bank Corporation et al Circuit Court of the Ninth Judicial Circuit in and for Orange County, Florida Testimony involving economic damages in connection with insolvency of a healthcare insurance company Testified in deposition for Plaintiff in 2020 Humberto Allegue, as Personal Representative of the Estate of Lissette Allegue v. Baptist Hospital of Miami, Inc. State of Florida – Division of Administrative Hearings Testimony involving lost earnings in a wrongful death matter Testified in deposition for Defendant in 2020 Elizabeth Marquardt v. Ocean Reef Community Association and David Ritz U.S. District Court Southern District of Florida Testimony involving lost earnings Testified in deposition for Plaintiff in 2020 Tech Data Corporation v. Abboud Trading Corp. Sixth Judicial Circuit for Pinellas County, Florida Testimony involving economic damages Testified in deposition for Defendant in 2019 George Schaeffer, et al v. Dowling Hales, et al Illinois State, Cook County, Circuit Court Testimony involving valuation of an insurance company in buyout dispute Testified for Plaintiff in 2019 Sheridan Healthcorp, Inc. v. Aetna Health Inc., Aetna Life Insurance Co., et al. Seventeenth Judicial Circuit – Broward County, Florida Testimony involving valuation of medical claims Testified in depositions for Plaintiff in 2018 and 2019 and jury trial in 2019 Robert Paul Charbonneau, et al. v. Michael D. Ehrenstein v. Agentis, PLLC Eleventh Judicial Circuit for Miami-Dade County, Florida Testimony involving valuation of a law firm in connection with corporate dissolution Testified in deposition and trial for Plaintiff in 2019 Steven R. Schafer, et al. v. Robert A. Dicrisci, et al. Eleventh Judicial Circuit – Miami-Dade County, Florida Testimony involving a shareholder dispute pertaining to the potential buyout of two of the Plaintiff’s principals Testified in deposition for Plaintiff in 2019 Case 1:22-cr-20290-BB Document 172-1 Entered on FLSD Docket 01/06/2024 Page 4 of 7 Scott M. Bouchner Curriculum Vitae Page 5 Wyndham Vacation Ownership Inc., et al. v. Totten Franqui Davis & Burk LLC, et al. Southern District of Florida West Palm Beach Division Represented Co-Defendants in case involving unjust enrichment and economic damages pertaining to timeshare industry Testified in deposition for Co-Defendant in 2019 Bay Parc Plaza Apartments, L.P., et al. v. Airbnb, Inc. and Airbnb Payments, Inc. Eleventh Judicial Circuit – Miami-Dade County, Florida Testimony involving damages pertaining to illegal short-term rental activity Testified in deposition for Plaintiff in 2018 Tapestry Senior Housing Management, et al v. Herbert J. Sims & Co., Inc. American Arbitration Association Testimony involving economic damages arising from professional negligence Testified in deposition and arbitration for Defendant in 2018 Ronald N. Dubner v. The Estate of Bradley A. Dubner, et al Fifteenth Judicial Circuit – Palm Beach County, Florida Testimony involving valuation issues Testified in deposition for Defendant in 2018 Daniel S. Newman, as Receiver for Founding Partners, et al v. Ernst & Young, LLP and Mayer Brown, LLP Seventeenth Judicial Circuit – Broward County, Florida Testimony involving receivership accounting Testified as 30(b)(6) witness for Berkowitz Pollack Brant Advisors and Accountants, LLP in 2018 AH Biscayne Investor, LLC v. 1st Sun Properties, LLC U.S. District Court Southern District of Florida Testimony involving calculation of lost profits Testified in deposition for Plaintiff in 2017 GOLTV, Inc, et al. v. Fox Sports Latin America, Ltd., et al. United States District Court Southern District of Florida Testified as Rule 30(b)(6) witness T&T Sports Marketing Ltd. in 2017 W. Riley Allen, Esq. vs. Dudley Q. Sharp, Jr., Esq. and Burr & Forman, LLP Ninth Judicial Circuit – Orange County, Florida Testimony involving damages suffered in connection with professional malpractice Testified in deposition for Defendants in 2016 Hawaiian Airlines, Inc. v. AAR Aircraft Services, Inc. and Mankiewicz Coatings, LLC United States District Court for the Southern District of Florida Testimony involving damages suffered in connection with product liability Testified in deposition for Plaintiff in 2016 In re: Miguel Angel Villaverde, Debtor United States Bankruptcy Court for the Southern District of Florida, Miami Division Testimony involving feasibility of Chapter 13 bankruptcy plan of reorganization Testified in trial for creditor in 2014 Galen Francis, et al v. Metal Roofing Systems by Brian Embick Roofing, Inc., et al Fifteenth Judicial Circuit – Palm Beach County, Florida Testimony involving personal injury claims Testified in deposition for Plaintiff in 2014 USA v. Steinger et al Criminal Trial – United States District Court for the Southern District of Florida Testimony Involving Forensic Accounting Testified in trial for prosecution in 2013 Case 1:22-cr-20290-BB Document 172-1 Entered on FLSD Docket 01/06/2024 Page 5 of 7 Scott M. Bouchner Curriculum Vitae Page 6 Lawrence Weinstein, MD v. Tenet Florida Physician Services Arbitration Testimony involving lost earnings Testified in deposition and arbitration for Defendant in 2013 Robert Chinick, et al. v. Armor Screen Corporation, et al. Minority Shareholder Dispute Court appointed neutral appraiser in 2012 Leon A. Bynoe, M.D. v. Jeffrey N. Weiss, M.D. American Arbitration Association Testimony involving buyout of minority shareholder Testified in deposition as neutral expert in 2011 Lisy Corp. v. Alberico Echemendia, et al Eleventh Judicial Circuit – Miami-Dade County, Florida Testimony involving post-acquisition dispute Testified in deposition for Plaintiff in 2011 In Re: The Marriage of: Judith Berens and Fred Berens Eleventh Judicial Circuit – Miami-Dade County, Florida Testified in deposition for Respondent / Former Husband in 2010 `In Re: United States Sugar Corporation Litigation United States District Court for the Southern District Of Florida Testimony involving proceeds due ESOP participants in class action litigation Testified in deposition for Plaintiff in 2009 Malamud v. Aristed Group, LLC Seventeenth Judicial Circuit – Broward County, Florida Testimony involving lost earnings in connection with personal injury claim Testified in deposition for Plaintiff in 2008 Roberto Martinez, as Court-Appointed Receiver of Mutual Benefits Corp, et al v. Spear Safer CPAs United States District Court for the Southern District of Florida Testimony involving damages suffered in connection with professional malpractice Testified in deposition for Plaintiff in 2007 Henry Torres and Hilda Torres v. Empire Seafood Corp and Performance Food Group Co. Eleventh Judicial Circuit – Miami-Dade County, Florida Testimony involving post-acquisition dispute Testified in deposition for Defendant / Counter-Plaintiff in 2007 and Trial in 2009 Topp, Inc. v. Uniden America Corporation United States District Court for the Southern District Of Florida Testimony involving lost net investment resulting from alleged fraud. Testified in deposition for Plaintiff in 2006 and in Jury Trial in 2008 Florida Tire Recycling, Inc. v. Lexington Insurance Company and Webster, Inc. Nineteenth Judicial Circuit – St. Lucie County, Florida Testimony involving property and casualty insurance claim Testified in deposition for Defendant in 2006 Dulce N. Rispoli v. Herbert A. Stiefel Eleventh Judicial Circuit – Miami-Dade County, Florida Testimony involving valuation in closely held business Trial testimony and deposition for Husband in 2006 Grupo Televisa, S.A. et al v. Telemundo Communications Group, Inc. et al United States District Court for the Southern District of Florida Testimony involving lost profits resulting from alleged tortuous interference. Testified in deposition for Defendant in 2005 and 2007 Case 1:22-cr-20290-BB Document 172-1 Entered on FLSD Docket 01/06/2024 Page 6 of 7 Scott M. Bouchner Curriculum Vitae Page 7 Bank of New York v. Bernard Jaffe, Jr. Eleventh Judicial Circuit – Miami-Dade County, Florida Testimony involving alleged fraudulent transfers of funds. Testified in deposition for third party defendant in 2004 In Re: Estate of Manny Bankhalter Eleventh Judicial Circuit – Miami-Dade County, Florida – Probate Division Testimony involving the evaluation of two competing offers for the sale of estate assets Testified in court hearing in 2003 Andrew Chauser & Katherine Sayet v. Sayet Assoc. Pathologist Reference Laboratory, Inc. Eleventh Judicial Circuit – Miami-Dade County, Florida Testimony involving reasonableness of compensation in dissident shareholder action Testified in deposition for Defendant in 2002 Johnston Tombigbee Furniture Manufacturing Company v. Akzo Noble Coatings, Inc. United States District Court for the Northern District of Mississippi Eastern Division Testimony involving lost profits resulting from product liability Testified in deposition for the Plaintiff in 2002 Case 1:22-cr-20290-BB Document 172-1 Entered on FLSD Docket 01/06/2024 Page 7 of 7
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