Financial Litigation Foundations and Specialty Areas of Practice

The Highest and Best Use of CPAs in Collaborative Method Divorce Cases

Tuesday, November 14
9:15 a.m.–11:50 a.m.
3 hours CPE
This session will address the following questions and topics:

• What is collaborative divorce?
• What types of clients use collaborative?
• What makes collaborative unique?
• How financial experts fit well into collaborative.
• Typical issues in collaborative divorce.

Learning Objectives:

After completing this session, attendees will be able to:

• Describe the basics of collaborative law in divorce
• Identify what makes collaborative effective and unique
• Describe how to seek and obtain collaborative cases
• List the best practices in collaborative
• Develop a new niche practice area
• Identify ways to get paid

Fields of Study:

1 Accounting, 1 Economics, 1 Taxes

Prerequisites:

Overview: Learning activity level that provides a general review of a subject area from a broad perspective

Advanced Preparation:

None

Carlton R. Marcyan

Carlton R.  Marcyan

CPA, CFP, Esq. CDFA, JD

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Lawrence A. Horwich

Lawrence A.  Horwich

CPA, CVA, ABV

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The Reasonable Certainty Requirement in Lost Profits Litigation—Best Practices for Proving Your Damages Calculation

Tuesday, November 14
12:50 p.m.–2:30 p.m.
2 hours CPE
The big issue in business litigation—the one the huge verdicts turn on—is whether the plaintiff's lost profits have been proven with reasonable certainty. Every U.S. jurisdiction has adopted the rule that lost profits must be proven with reasonable certainty. What are the factors courts actually take into account when they decide whether the plaintiff has proven its lost profits with reasonable certainty? These factors will be discussed in connection with an actual case study.

Learning Objectives:

After completing the session, attendees will be able to:

• Identify the supporting evidence required for proving damages from lost profits
• Explain the necessary factors that courts consider: is the estimate accurate, is the court certain the injured party suffered some damage, the degree of moral fault on the part of the defendant, the extent to which the plaintiff produced the best possible evidence of lost profits, the amount at stake, and whether there is an alternative method of compensating the injured party

Fields of Study:

2 Auditing

Prerequisites:

Advanced: Learning activity level most useful for individuals with mastery of the particular topic. This level focuses on the development of in-depth knowledge, a variety of skills, or a broader range of applications

Advanced Preparation:

Good knowledge of topic and experience in the field.

Mike Costello

Mike  Costello

CPA, ABV, CFF, CFE, ASA

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Key Elements in Calculating Losses in Personal Injury and Wrongful Death Litigation

Tuesday, November 14
2:50 p.m.–4:30 p.m.
2 hours CPE
This session focuses on several of the key elements and processes of calculating damages in cases involving personal injury and wrongful death (e.g., lost earnings or lost economic support, lost benefits, lost future medical expenses, lost household services). The session will be based on the most recent literature and sources of information on multiple topics in these areas. Different methodologies and data sources will be reviewed.

Learning Objectives:

Information forthcoming.

Fields of Study:

2 Economics

Prerequisites:

Intermediate: Learning activity level that builds on a basic program most appropriate for individuals with detailed knowledge in an area

Advanced Preparation:

Information forthcoming.

Shannon Shipp

Shannon  Shipp

MAFF

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Challenges in Analyzing Patent Infringement Reasonable Royalty Damages—Strategies and Approaches

Wednesday, November 15
9:15 a.m.–11:50 a.m.
3 hours CPE
In recent years, the methodology and supporting evidence for proving reasonable royalty damages have been scrutinized by the Courts. This session will provide an overview of reasonable royalty damages and related challenges in determining royalties. It will also focus on practical ways to assist Counsel with discovery strategies and analytical approaches to employ, specifically focusing on: the hypothetical negotiation and the related Georgia-Pacific factors; the entire market value rule; apportionment to the smallest saleable patent practicing unit; identifying and analyzing comparable licenses; use of the analytical approach; and implications of recent Federal Circuit on the analysis of reasonable royalty damages.

Learning Objectives:

After completing the session, attendees will be able to:

• Identify challenges to be addressed when calculating reasonable royalty damages
• Analyze potential pitfalls to avoid when calculating reasonable royalty damages
• Formulate and recommend strategic discovery strategies to Counsel
• Calculate reasonable royalty damages under a hypothetical negotiation
• Employ the analytical approach when calculating reasonable royalty damages
• Determine if the entire market value rule is applicable
• Define the smallest saleable patent practicing unit and estimate an apportioned royalty base
• Evaluate licenses for comparability
• Cite relevant Federal Circuit court decisions
• Critique opposing expert reports effectively

Fields of Study:

3 Business Law

Prerequisites:

Intermediate: Learning activity level that builds on a basic program most appropriate for individuals with detailed knowledge in an area

Advanced Preparation:

None

Mark Pedigo

Mark  Pedigo

CPA, ABV, CFF

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Dealing with Electronic Information in Financial Litigation

Wednesday, November 15
12:50 p.m.–2:30 p.m.
2 hours CPE
Information forthcoming

Learning Objectives:

Information forthcoming

Fields of Study:

2 Computer Software & Applications

Prerequisites:

Overview: Learning activity level that provides a general review of a subject area from a broad perspective

Advanced Preparation:

None

Christina Chard

Christina  Chard

MFAcc, AFI, PMP, ITILv3

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Role of Financial Litigation Consultants in Class Certification

Wednesday, November 15
2:50 p.m.–4:30 p.m.
2 hours CPE
This session will explain what plaintiffs must demonstrate and what defendants must challenge at the class certification stage—and the role of the financial litigation services expert witness in those demonstrations—in order to prove or disprove membership in a proposed class. The session will discuss the role of the financial litigation consultant regarding the "ascertainable" and "administratively feasible" requirements. In summary, these concepts require an objective class definition and an “administratively feasible” way to determine who satisfies that definition.

Learning Objectives:

After completing the session, attendees will be able to:

• List the requirements for class certification
• Identify recent court decisions impacting expert witnesses in the certification stage of class action litigation
• Determine the unique steps in providing commercial litigation services for class actions
• Describe how to fulfill the trial court’s obligation to undertake a “rigorous analysis” at the class certification stage
• Cite unique features in the expert report relating to class actions at the certification stage

Fields of Study:

2 Business Law

Prerequisites:

Intermediate: Learning activity level that builds on a basic program most appropriate for individuals with detailed knowledge in an area

Advanced Preparation:

None

Michael Pakter

Michael  Pakter

CPA, CFE, CA, CIRA, CDBV, CFF, MAFF, CVA, CGMA

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