In his 30 years of experience, Mr. Koeppel has been exposed to a host of industries; but his primary focus is on technology, manufacturing and service organizations. Lakelet Advisory Group LLC was initially a Los Angeles based consulting firm named E-Capital-Financing (“ECF”) was originally established in 2003. ECF specialized in assisting start-ups and challenged entities obtain financing. The firm rebranded and relocated in 2013 - Lakelet Advisory Group LLC. Lakelet Advisory Group LLC focuses on complex financial restructuring, business valuations, Quality of Earnings and Service Organization Control audits.Today, the firm works with a host of companies in both the West and East Coasts regions as well as international entities. Mr. Koeppel - a Managing Director of co-founded successful Private Equity firm (Lakelet Capital). Retired from firm in 2017 to focus on Lakelet Advisory Group LLC.

Michele M. Laws, CDFA, CVA, MAFF, is President of Turning Point Financial Group and Divorce Dollars & Sense Corporation. Michele has a B.A. in Business with a specialization in finance. She received certifications as a Certified Divorce Financial Analyst (CDFA) from the Institute of Divorce Financial Analysts, a Certified Valuation Analyst (CVA), and a Master Analyst of Financial Forensics (MAFF) both from the National Association of Certified Valuators and Analysts. For over 20 years she has been helping individuals make sense of financial changes in their life and specializes in helping those who have experienced turning points in their lives such as widows and divorces. She understands these types of changes first hand as a widow and divorcee herself. Michele is an Investment Advisor Representative offering advisory services through Portside Wealth Group LLC, an SEC Registered Investment Advisor. All named entities are unaffiliated.

Michael Gregory is the founder of Michael Gregory Consulting, LLC. Mike is a mediation and negotiation conflict resolution specialist, a professional speaker, and author. He collaborates with attorneys, accountants, appraisers, and businesses to help them overcome conflict with the IRS and others. He enables clients to grow their businesses faster and more efficiently through enhanced collaboration. Mike is also a professional speaker who works with meeting planners to provide a dynamic, interactive, and entertaining program dealing with conflict resolution, leadership, and collaboration. Over the course of his career, Mike has run an organization with 1,200 employees and completed over 2,500 mediations, negotiations, and facilitations. These engagements have led to invitations to give over 700 presentations throughout the U.S. and Canada with many presentations based on the 15 books (12 originating author, three contributing author) over 50 articles he has written over the last 12 years, and continual research. With 28 years at the IRS at all levels (still maintaining over 70 contacts) and having headed up business valuation nationally for 11 years at the IRS, Mike has real insights into the IRS. Mike has leveraged that experience and partnered with neuroscientists over the last ten years to enable him to be an expert in conflict and dispute resolution. He works with small businesses to Fortune 100 companies helping others to resolve conflicts and to promote new levels of cooperation and achievement. As a result of his collaborative approach clients have saved over one billion dollars. After participating in presentations, participants leave with actionable items they can apply immediately on the job and in life. Mike has a B.S. from Valparaiso University, a M.S. from the University of Wisconsin-Madison, and an MBA from DePaul University. This formal education has been enhanced by his varied work experiences as well as more than a decade of active participation in professional and legal negotiations and with hundreds of hours of continual professional education. Mike may be reached at mg@mikegreg.com and 651-633-5311. As of 1/31/2024

Yigal M. Rechtman, CPA, CFE, CITP, CISM, offers clients strategic advice in a wide array of areas requiring financial expertise. Since 1994, he has specialized in pass-through and individual tax services, forensic accounting, information systems consulting, auditing, and compliance services. He is also qualified as an expert witness in several jurisdictions. Yigal’s multi-disciplinary skills and knowledge enable him to analyze client problems with a broad lens to develop creative solutions that help protect their assets and improve their finances. He manages diverse engagements involving individual and partnership tax compliance, forensic accounting, fraud investigations, electronic discovery, litigation support, search for assets and income sources, damages calculations, auditing and attestation, operational and risks analysis, internal controls, and data mining. Yigal has significant experience in a wide range of industries, including healthcare, real estate, construction, professional services, not-for-profit, technology, manufacturing and distribution, closely held companies, ERISA plans, and education. Since 2011, Rechtman CPA PLLC, provided tax and compliance services to individuals, high net-worth individuals, non-profit, and pass-through entities. Along side with the tax services Yigal has held varied positions including as a founding partner of a forensic accounting firm, IT Specialist, a Partner with a local CPA firm, and the Director of Forensic Accounting at two regional CPA firms, where he also managed financial and operational audits. A frequent writer, Yigal has authored numerous articles on fraud, information technology, complex tax matters, and accounting, attest, and audit issues. He was also an active member of the editorial board of The CPA Journal until 2024. As of 10/24/24

Mr. Wilder's primary litigation experience has been in the representation of utilities and product manufacturers for complex or forensic litigation. He defended Hooker Chemical Company in the Love Canal environmental litigations prior to 1991. Regarding the defense of utilities, Mr. Wilder has a unique depth and breadth of experience, having represented the major New York State gas and electric companies for decades, including Consolidated Edison Company of New York, Inc., the Long Island Power Authority, National Fuel Gas and its affiliates, Niagara Mohawk Power Corporation (now National Grid), New York State Electric & Gas, Orange and Rockland Utilities, Inc., and PSEG Long Island. Additionally, he has represented Dig Safely New York, Inc. (now UDig NY, Inc.) since 1994, allowing him to often work with the Public Service Commission regarding underground safety and enforcement issues. Mr. Wilder has been a speaker and/or chairperson for seminars presented by the American Bar Association ("ABA") and the New York State Bar Association ("NYSBA"), including the ABA's Litigation Section (Environmental Law Committee). He has been a common speaker to trade and industry groups, including the New York State Gas & Electric Utilities Claims Managers Association, Dig Safely New York Excavator Safety Seminars, the Greater Buffalo Environmental Conference, the New York State Department of Environmental Conservation, Edison Electric Institute and Continuing Legal Educations to in-house law departments. He has frequently published legal writings. Mr. Wilder was an author of "Developments in 'Toxic Tort' Law," published by the NYSBA, and was an author of "Pleadings and Motions Directed at Their Faults," revised and republished every two years by the NYSBA from 1995 through 2011.

Raymond Moran, ASA, MRICS serves as Managing Director in the FON Valuation Services group. Prior to joining FON, he was the CEO of MG Valuation, a firm operating in 17 countries worldwide. Ray specializes in valuations for cross-border mergers and acquisitions, and valuations in the Americas, Asia/Pacific and Europe. Prior to forming MG Valuation, Ray was Senior Vice President and Managing Director of American Appraisal Associates Asia/Pacific operations, and before that managed the firms US real estate and machinery & equipment groups. He was also a Manager with Coopers & Lybrand, in their National Practice Office. He serves on the board of the International Institute of Business Valuers (iiBV), and chairs its marketing committee, promoting business valuation education worldwide. Ray is past editor of the American Society of Appraisers Machinery & Technical Specialties Journal, and past member of the RICS Americas Plant Machinery Committee. His professional designations include Accredited Senior Appraiser of the American Society of Appraisers, and Member of the Royal Institution of Chartered Surveyors. Ray is a frequent speaker and author on valuation issues, having spoken in a dozen countries throughout North America, Europe and Asia/Pacific. He has a BA in Valuation Sciences from Hofstra University, a degree program sponsored by the American Society of Appraisers. He regularly competes in triathlons and marathons, having completed his first Ironman distance triathlon at Ironman Maryland. He has raced half and full marathons and triathlons throughout North America, Europe and Asia/Pacific.

Kyle S. Garcia is a Managing Director at Stout, a global advisory firm specializing in corporate finance, accounting and transaction advisory, valuation, financial disputes, claims, and investigations. Mr. Garcia specializes in the valuation of closely held enterprises, professional practices, publicly traded securities, derivative investments and intangible assets including intellectual property. Mr. Garcia has been actively engaged in the appraisal profession since 1999. His valuations have been used for many purposes including estate and gift tax, dissenting shareholder and oppression matters, marital dissolution cases, the purchase and sale of business enterprises and fair value accounting. Prior to joining Stout, Mr. Garcia was a Managing Director at Financial Research Associates, and a Partner with Marcum LLP, a public accounting firm; for the year and a half leading up to his departure from Marcum LLP he was the valuation service line leader for that firm. Mr. Garcia was with Marcum LLP (and one of its predecessor organizations RosenfarbWinters LLC) from 2003 to 2012. From 1999 to 2003, Mr. Garcia was Financial Analyst with Trugman Valuation Associates, a firm specializing in business valuation and economic damage analysis. Mr. Garcia obtained his Masters of Business Administration, as well as his Bachelor of Science in Engineering Science and Mechanics from Virginia Tech. He has also participated in various seminars for continuing appraisal and accounting education.

Yan builds strategic partnerships with trusted advisors and their clients* in need of business valuation for tax and non-tax purposes, matrimonial valuation or commercial litigation that requires an analysis of economic damages and lost profits that arise out of contract non-performance, trademark infringement and other commercial litigation. Yan also provides consulting expert services to review and challenge opposing expert reports and calculations. Yan is a founder of a boutique Valuation and Litigation Support advisory firm and he builds affiliate relationships with other professional services firms to render subject matter expert services. Prior to founding boutique professional services firm, he had held various strategic advisor level roles at leading management consultancies like Ernst & Young and CAPCO, where he had lent his expertise to enhance, transform and validate operational processes focused on model governance data lineage accuracy assessment for financial forecasting models, capital planning models and fraud predictive and detective models. Yan has also led large teams focused on delivering regulatory remediation and transformation projects in connection with MRA and MRIA.

Jouky Chang serves as Managing Director and Practice Leader of FON Valuation Services. Jouky has more than 25 years of experience in the valuation of business interests and intangible assets for a variety of accounting, tax and other corporate related matters. He has prepared such valuations for purposes of business combinations, impairment testing, acquisitions and divestitures, fairness opinions, federal and state tax planning, estate and gift tax planning, litigation involving shareholder disputes, bankruptcy reorganizations, etc. Prior to joining FON Valuation Services, Jouky was a Managing Director with Duff & Phelps’ Valuation Advisory Services and a part of its national Office of Professional Practice. Before that, he specialized in audits of investment dealers, pension fund managers, offshore mutual funds, and other financial services sector organizations with PricewaterhouseCoopers in Toronto, Canada. From 2010-2012, Jouky served as a Professional Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. Jouky’s focus was on valuation and fair value measurement matters. His responsibilities included following the activities of U.S. and international professional accounting standard setting bodies, consultations with registrants on accounting, valuation and reporting matters, and participation in rule proposals by the Commission and other standard setting bodies. Jouky has served on the Jouy's IVSC Business Valuation Standards Board, the IMA Financial Reporting Committee, and as a member of The Appraisal Foundation’s Business Valuation Resource Panel. Jouky has a B.B.A. with a minor in Economics from Wilfrid Laurier University (Waterloo, Canada). He is a CFA Charterholder and is a Chartered Professional Accountant (Chartered Accountant) in Canada. Professional Credentials Chartered Financial Analyst – CFA Institute Chartered Professional Accountant (Chartered Accountant), CPA Canada

Tim Adamson supports Citi’s CSO, Val Smith, in helping with the bank’s sustainability strategy and priority initiatives and net zero goals as the organisation’s Chief Administrative Officer for Sustainability & ESG. Tim has acquired 14 years of experience in Risk Management in several roles, including leading a Regulatory Risk Management function and being Chief of Staff for a Compliance and Operational Risk Department in the Americas. He also earned his BSc in Psychology from the University of Surrey and his MBA from Columbia University.