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Valuation (Securities/Commodity Futures Firms)   ALM EXPERTS: Legal Expert Pages (Western Edition) 2025
                                          Mark C. Higgins, ASA             White, Zuckerman, Warsavsky,
         VALUATION (SECURITIES/            President                       Luna & Hunt LLP
           COMMODITY FUTURES               Higgins, Marcus & Lovett, Inc.    Barbara Luna
                   FIRMS)                  Los Angeles, CA                   John Luna
                                           Phone: (213) 617-7775
                                           E-mail: mhiggins@hmlinc .com      Drew Hunt
                                                                              Jack White
        Phillips, Fractor & Company, LLC.  (Please see our complete listing under the    Jennifer Magnes
         G. Michael Phillips              following area of expertise: Expert Categories:   Jack Zuckerman
         Pasadena, CA                     Business Valuation)                Partners
         Phone: (626) 744-3540                                               Contact: Barbara Luna
         E-mail: contactpfc@rule26 .com
                                                                             Sherman Oaks, CA
        (Please see our resume on page 378 for further                       Phone: (818) 981-4226
        details.)                                                            Toll Free Phone: (866) 981-4226
                                                                             E-mail: BLuna@wzwlh .com
                                                                           blank
                                                                             Irvine, CA
          VALUATION - BUSINESS                                               Phone: (949) 219-9816
                 VALUATION                Phillips, Fractor & Company, LLC.  Toll Free Phone: (866) 981-4226
                                           G. Michael Phillips               E-mail: BLuna@wzwlh .com
                                           3452 E . Foothill Blvd .
        Frances Zeman                      Suite 220                       (Please see our resume on page 397 for further
         Appraisal Resource Associates     Pasadena, CA 91107              details.)
         Brooklyn, NY                      Phone: (626) 744-3540
         Phone: (917) 613-3996             E-mail: contactpfc@rule26 .com      VALUATION THEORY/
         E-mail: fran@appraisalresources .com  Web: http://www .rule26 .com
                                                                                  METHODOLOGY
        blank                              Profile: Our expert witnesses and consultants
         San Francisco, CA
         Phone: (415) 629-8520             provide services in economics, finance,
         Cell: (917) 613-3996              statistics, valuation, forensic accounting,   Frances Zeman
         E-mail: fran@appraisalresources .com  data analysis, and computer modeling . We
                                           blend active academic careers with real-world   Appraisal Resource Associates
        blank                              experience and modern analytical methods,   Brooklyn, NY
         Melville, NY
         Phone: (516) 326-2715             helping us to solve difficult and complex   Phone: (917) 613-3996
                                           problems . Some areas we address include
         Cell: (917) 613-3996                                                E-mail: fran@appraisalresources .com
         E-mail: fran@appraisalresources .com  complex commercial litigation, intellectual   blank
                                           property valuation, trade secrets analysis,   San Francisco, CA
        blank                              contract damages,  lost profits, employment   Phone: (415) 629-8520
         Portland, OR                      and compensation issues, class actions,
         Phone: (917) 613-3996             discrimination claims, wrongful death,   Cell: (917) 613-3996
         E-mail: fran@appraisalresources .com                                E-mail: fran@appraisalresources .com
                                           personal injury, toxic torts, construction   blank
                                           defects, investment issues, accounting issues,   Melville, NY
        (Please see our complete listing under the   business valuation, forecasting, database
        following area of expertise: Expert Categories:   analysis and projects, to name a few .   Phone: (516) 326-2715
                                                                             Cell: (917) 613-3996
        Fine Arts Valuation)               Strategically located in Southern California,   E-mail: fran@appraisalresources .com
                                           our firm enjoys an international clientele. Visit
        Fulcrum Inquiry                    our website at http://www .rule26 .com for more   blank  Portland, OR
         Renee Howdeshell                  information on how we can help address   Phone: (917) 613-3996
         Los Angeles, CA                   economics, statistics, finance, valuation,   E-mail: fran@appraisalresources .com
         Phone: (213) 787-4112             forensic accounting, and data intensive
         E-mail: rhowdeshell@fulcrum .com  analysis issues you may face .  (Please see our complete listing under the
                                                                           following area of expertise: Expert Categories:
        (Please see our resume on page 360 for further   (Please see our resume on page 378 for further   Fine Arts Valuation)
        details.)                         details.)
                                                                           Phillips, Fractor & Company, LLC.
        Roman Garagulagian PhD                                               G. Michael Phillips
         Forensic Economic Services LLC                                      Pasadena, CA
         Los Angeles, CA                                                     Phone: (626) 744-3540
         Phone: (213) 245-1232                                               E-mail: contactpfc@rule26 .com
         E-mail: Info@Rule703 .com
                                                                           (Please see our resume on page 378 for further
        (Please see our resume on page 361 for further                     details.)
        details.)
        Jack W. Harris                                                                VEHICLE
         Jack W. Harris, Inc.
         Denver, CO
         Phone: (303) 324-5812                                             Jack G. Cohen
         E-mail: jack@jackwharris .com                                       Cohen Inv, LLC
                                                                             Westlake Village, CA
        (Please see our resume on page 364 for further                       Phone:  (747) 222-1554
        details.)
                                                                             E-mail: Jack@coheninv .com
                                                                           (Please see our resume on page 347 for further
                                                                           details.)



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