EDUCATION:

BS Accounting Florida State University, May 1981

LICENSE:

State of Florida Board of Accountancy, March 30, 1984

PRESENT POSITION:

Partner/Shareholder

Segers, Sowell, Stewart, Johnson & Brill P.A.

P.O. Box 2346

Panama City, FL? 32402

PROFESSIONAL MEMBERSHIPS:

American Institute of Certified Public Accountants

Florida Institute of Certified Public Accountants

Valuation, Forensic Accounting, and Litigation Services,

Section of the AICPA

Chairman ? Panama City Firemen?s Pension Fund

Treasurer ? Gulf Coast Community College Foundation, Inc.

Treasurer ? United Way of Northwest Florida

Member ? Bay Health Foundation Board of Trustees

 

SELECTED TESTIMONY AND VALUATIONS:

Price vs. Price ? Case No: 03-1265-0 Bay County, FL; Business Valuation and Testimony, Restaurant.

Pettibone vs. Pettibone ? ??Case No: 04-2914 DR Bay County, FL; Review and Summary Valuation for?? Mediation, Construction Company.

?Dean vs. Dean ?? ?Case No: 05-3305 DR Bay County, FL; Review and Summary Valuation for Mediation, Medical Practice.

Phelps vs. Phelps ??? Case No: 06-158 DR Bay County, FL; Business Valuation, Construction Company

Hasty vs. Hasty ??? Case No: 03-004081 DR Bay County, FL; Review of Spouse?s Expert Valuation, Medical Practice

Jigakli vs. Lutfi ???? Case No: 03-1868 DR Bay County, FL; Summary Valuation, Medical Practice

Allen vs. Allen ???? Case No: 03-4272 DR Bay County, FL; Valuation, Deposition and Mediation, Communications Company

Woodruff vs. Woodruff – ??Case No: 05 DR-853 Walton County, FL; Valuation and Testimony, Construction Company, Division of Marital Assets and Liabilities

?Hartka vs. Hartka ? Case No: 03-00307 DR Bay County, FL; Valuation and Testimony, RV Park

Jenkins vs. Jenkins ? Case No: 02-2450 Bay County, FL; Business Valuation and Mediation, Construction Company

Finney vs. Finney ? Case No: 03-3372 DR Bay County, FL; Valuation and Testimony,

Medical Practice, Medical Waste Disposal, and Real Estate Development Company

Quincy Goodwin v. United States of America- Case No: 5:07cv124/RH/MD; Calculation of lost wages and losses to 401k account ? ? ? ? ?

Boatwright v. Butler & Company – Case No: 3:07CV439-RE / MD; Calculation of economic loss and lost wages

?Lovchuck vs. Lovchuck ? Case No: 08-0702 DR Bay County, FL; Summary Valuation, Insurance Agency

Reed vs. Reed ? Case No: 07-1540 DR Bay County, FL; Summary Valuation, Deposition and Mediation, Medical Practice, Real Estate Development

Proctor vs. Proctor ? Case No: 57-2009-DR 000453 Santa Rosa County, FL; Valuation, Deposition and Mediation, Florida Fee Payment Agreement (Florida Tobacco Litigation)

State of Florida vs. Harrison H. Jones (d/b/a Financial Planning Center and/or Eagle Eye Financial Services ? Case No: 10002343 CFMA; Expert Testimony, Scheme to defraud.

?Krueger vs. Krueger ? Case No: 2009 DR 5968 Okaloosa County, FL; Alimony, Child Support, Division of Marital Assets and Liabilities

?Gray vs. Gray ? Case No: 2007- DR 3344 Leon County, FL; Determination of Income from Trust, Alimony, Child Support

?Reed, Myra ? Case No: 2009-50379-LMK; Preparation of Debtor Monthly Financial Reports

Margaretten vs. Margaretten ? Case No: 09-DR-617 Walton County, FL; Equitable Distribution, Alimony, Child Support, Valuation of Architecture Firm

McFatter vs. McFatter ? Case No: 10-1713-DR Bay County, FL; Division of Marital Assets and Liabilities, Child Support, Alimony

Bollinger vs. Bollinger ? Case No: 10-DR-3281 Okaloosa County, FL; Equitable Distribution, Alimony, Child Support

Affholder vs. Affholder ? Case No: 11-DR-000197 Walton County, FL; Equitable Distribution of Marital Assets

Morar vs. Morar ? Case No:? 2011-DR-344 Walton County, FL; Equitable Distribution of Marital Assets, Child Support, Alimony

Nichols vs. Nichols ? Case No:? 2011-DR-0671 Walton County, FL; Equitable Distribution, Child Support

Prothro vs. Prothro ? Case No:? 11-1556-DR Bay County, FL; Valuation of Car Washes, Equitable Distribution, Alimony, Child Support

Goodreau vs Goodreau ? Case No:? 12-1422-DR Bay County, FL; Equitable Distribution, Alimony

Finch vs. Finch ? Case No:? 13-202-DR Washington County, FL; Equitable Distribution

Nowak vs. Nowak ? Case No:? 14-1939-DR Bay County, FL; Equitable Distribution

Chapman vs. Chapman ? Case No:? 14-138-DR Bay County, FL; Equitable Distribution, Alimony

Abrams vs. Abrams ? Case No:? 12-399-DR Bay County, FL; Equitable Distribution, Alimony

Haferkamp vs. Haferkamp ? Case No:? 14-1226-DR Escambia County, FL; Equitable Distribution, Alimony, Child Support

Commander vs. Commander ? Case 14-464-DR Bay County, FL; Equitable Distribution, Alimony, Child Support

Bruner vs. Bruner ? Case No: 13-4408-DR Okaloosa County, FL ? Equitable Distribution, Alimony?

LITIGATION EXPERIENCE:

Valuations for non-court related services include valuations for estates, estate planning, business transfers and gift tax purposes.? Businesses valued include motels, wholesale foods, apartment complexes, medical practices and insurance agencies.?

SELECTED CONTINUING EDUCATION COURSES:?

2016 FICPA Valuation, Forensic Accounting and Litigation Conf???? ?? January 7-8, 2015

2015 FICPA Valuation, Forensic Accounting and Litigation Conf???? ?? January 8-9, 2015

2014 AICPA/AAML National Conference on Divorce????????????????????? ?? April 24-25, 0214

2013 FICPA Valuation, Forensic Accounting and Litigation Conf???? ?? January 10-11, 2013

2012 FICPA Valuation, Forensic Accounting and Litigation Conf???? ?? January 5-6, 2012

2010 FICPA Valuation, Forensic Accounting and Litigation Conf????? ????January 8-9, 2010

2009 FICPA Valuation, Forensic Accounting and Litigation Conf????? January 9-10, 2009

The Forensic Files: Auditing for Fraud????????????????????????????????????????????? ?? June 2, 2008

Forensic Accounting for Business Entities???????????????????????????????????????? ?? August 24, 2007

Florida Atlantic University Forensic Accounting Conference?????????? ??June 10 & 11, 2004

Complex Issues in Divorce for the Florida Practitioner???????????????????? ?? May 17, 2004

2004 FICPA Valuation and Litigation Conference?????????????????????????? ?? January 16, 2004

Splitting Up is Hard to Due Advanced Valuation Issues in ??????????? ???May 9, 2003

Divorce and Other Litigation Disputes