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Expert Witnesses & Forensic Consultants Directory

Appraisal & Valuation — United States

Appraisal and valuation United States expert witnesses, profiled in this directory, may consult, appraise or estimate the value of any aircraft, animals, horses, antiques, coins, stamps, fine art and decorative art, brands, businesses, estates and taxable gifts, gems and jewelry, loans and leases, machinery and equipment, boats, ships and other vessels, property and real estate, automobiles and cars, trucks and buses, intangibles and all other tangible assets. These expert appraisers may provide reviews of appraisals, as well as expert witness opinions of misidentified tangible assets, overvalued and undervalued assets, appraisals made for gift tax purposes or those in matters of family law, or in issues of forensic accounting. These United States expert witnesses may also consult in matters of undue lender influence and undue insurer influence, appraisal management companies (AMCs), inflated mortgage appraisals, altered appraisals, preferred appraisers, appraiser competency and appraiser certifications, appraiser negligence and appraiser fraud, and appraisal districts. These experts may also testify in matters of state, national and international appraisal and valuation standards, including matters of the Uniform Standards of Professional Appraisal Practice (USPAP), the International Valuation Standards and the International Valuation Standards Council (IVSC), the valuation standards of the American Society of Appraisers (ASA), American Institute of Certified Public Accountants (CPA/ABV), and the National Association of Certified Valuation Analysts (NACVA), and related matters.
 
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Nancy A. Martin — Personal Property Appraiser

Appraises antiques, decorative arts and residential contents, 25+ yr experience, including issues of damage and loss claims, fraud, tax disputes, USPAP compliance, appraisal reviews, appraiser’s standard of care, insurance coverage, marriage dissolution.
Monrovia, CA
Areas of Expertise: Antique Appraisal
Tel: (626) 256-0500
Limited public information. For more, contact us.

Mark K. Altschuler, M.S., Actuary Pension Analysis Consultants, Inc.

Performs pension valuations in divorce and drafts QDROs and equivalent court orders for dividing retirement plans. Author of Value of Pensions in Divorce, Valuation Strategies in Divorce & Guide to Specific Assets in Divorce. Nationwide testimony.
Elkins Park, PA
Areas of Expertise: Family Law Valuation; Family Law Valuations
Tel: 800 288-3675
Limited public information. For more, contact us.

Barry Jay Epstein, Ph.D., CPA, CFF — Epstein + Nach LLC

Financial reporting expert witness and litigation consultant in: white collar defense; financial reporting fraud and securities litigation; accountants’ liability, malpractice; GAAP, GAAS, IFRS standards; and Sarbanes-Oxley corporate governance matters.
Chicago, IL

Merrimack Business Appraisers

Experienced in US businesses under $100 million in invested capital focused on business value for tax, dispute, damages, and transfers.
Portland, MA

Ronald E. Nielsen, CPA, ABV, CFF, CGMA, ASA, CFE, CVA

CPA, 50 yr, specializes in appraisal, valuation, forensic accounting and tax planning. Experienced in agricultural, construction, banking and finance industries. Member, CPA Examination Review Board (NASBA).
West Des Moines, IA
Areas of Expertise: Forensic Accounting
Tel: (515) 222-4400
Limited public information. For more, contact us.

Gary C. Johnson, MBA, CPA, CFF, CGMA

CPA, retired FBI (27 year career), specializes in fraud, forensic accounting, internal investigations, including embezzlement and complex financial investigations. Chartered Global Management Accountant and AICPA Certified in Financial Forensics.
Littleton, CO

Burton W. Smeltzer, The Tree Consultant

Expert witness in arboriculture, including property damage, wrongful death, construction and utility damage, tree and plant appraisals, tree preservation; and pesticide & herbicide damage appraisals.
Chesapeake, VA
Areas of Expertise: Trees & Arborists; Tree & Plant Appraisals; Arborists
Tel: (757) 436-0957
Limited public information. For more, contact us.

David C. Eldridge ASA, MRICS — Eldridge Appraisals, Inc.

Provides IRS Qualified Appraisals of antiques, automobiles, collectibles, decorative art, fine art, porcelain, prints, sculptures, silver, as well as court-qualified expert witness and trial testimony.
Bonita Springs, FL

Gary Valentine, MAI, SR/WA, CCIM

Certified general appraiser specializes in real estate and business valuations, including commercial, industrial, residential, special-use properties, right-of-ways, pipelines, utilities and transmission corridors, as well as economic feasibility studies
Santa Clarita, CA

David Hahn, CFFA, ASA, CCIM, MBA — Alpha Advisors Group

Forensic Financial Analyst, Valuation Analyst and Appraiser, 26+ yr, serves as an expert witness, incl. matters of: business damages, lost profits, economic damages, merger and acquisition valuations, commercial real estate appraisal, ESOP, IP, etc.
Los Angeles, CA
Areas of Expertise: Business Valuation
Tel: (213) 251-2400
Limited public information. For more, contact us.