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Articles by Expert Witnesses

Forgery Proof Your Signature

Since no two people write exactly alike, signatures are used for identification on legal and financial documents. However, some signatures are poorly written enabling others to successfully forge their signatures. This article offers suggestions to improve your signature so that it cannot be easily imitated.

Florida Homeowners Are Losing the Fight but It’s Not Because of the Banks

Provided by: MFI-Miami
Are Florida attorneys doing a disservice to Florida homeowners?

Preventing Fraud in Troubled Companies

Provided by: HP Accounting
In an economic downturn, many companies begin to encounter issues with their primary lenders as a result of financial losses and diminishing liquidity.

Insight into the Armored Car-Cash-in-Transit Industry

Most news regarding the armored car industry is the result of news media covering robberies or truck crashes. This article provides insight into this little known industry and the men and women who risk their lives daily transporting and guarding valuables.

Church Security Suggestions

Far too many churches in our country provide little or no physical security for parishioners. I believe that this lack of security is due to concern that a security program will create unnecessary alarm for parishioners. Many church leaders believe that a security incident will not occur at their church.

Tamper Evident Security Deposit Bags

Customers are using tamper evident deposit bags thinking that if these bags are compromised, tell tale signs are evident. When a tamper evident bag is compromised, a marking such as VOID should appear on various parts of the bag; the type of marking varies. If these markings do not appear, the bag is considered uncompromised when in fact a poorly designed bag may not reveal that the bag was indeed compromised. The absence of industry standards adds to the confusion.

What Banks Can Learn From Casinos

Provided by: Jim G. George
Casinos are the most sophisticated industry when it comes to customer identity issues and fraud control. Banks can learn from some of their techniques.

Eight Opportunities for Better Consumer Banking Fraud Controls

Provided by: Jim G. George
Having worked as a fraud-reduction consultant for many years, the author finds many banks have opportunities to strengthen their anti-fraud programs.

Did Your Tree Fail and Cause Injury or Property Damage? Don’t Expect to Use an Act of God as Defense

In this article, the author writes about premise liability and the responsibilities of homeowners to protect the public by maintaining their property in a safe, hazard free condition. The same responsibility to protect the public has been increasingly extended to trees and hazardous conditions they represent. Are your trees creating a legal liability?

Fire Subscription Services – A Legal and Moral Conundrum

The recent lack of an effective fire fighting response to a house fire in the rural area surrounding the city of South Fulton (Obion, Tennessee) has created a national fire storm of discussion related to rural fire protection, the moral obligation of the firefighters and how to pay for these services.

ERISA Summary Plan Description Requirements

The Employee Retirement Income Security Act (ERISA), the federal law that governs private pension, group life, and health plans, requires that plan participants receive a document known as a summary plan description ("SPD"). Although the SPD must be drafted in accordance with two Department of Labor regulations, it does not have to be called "The Summary Plan Description." This article describes the general content and distribution requirements of the summary plan description.

IRS Scales Back Its Draconian Schedule UTP Draft, and Requires the Finalized Schedule in 2010

Provided by: Fulcrum Inquiry
The now-finalized form is required in 2010. We provide the background, changes, potential solutions (for some), and the remaining difficult legal privilege issues.

Small Business Law Creates Tax Breaks and “TARP 2” Lending

Provided by: Fulcrum Inquiry
This week, President Obama signed the Small Business Jobs Act of 2010. The law contains $12 billion of tax decreases & increases, and creates a $30 billion Small Business Lending Fund that allows the Treasury Department to make capital investments in smaller banks.

Defending Bank Garnishment Litigation Filed Against Banks and other Financial Institutions

Provided by: Don Coker
The author, renowned nationwide banking expert witness Don Coker, explains some important issues and banking industry standard policies, procedures, and practices that impact bank garnishment litigation.

Assessing Marijuana Intoxication

Is there a way to reliably determine impairment due to marijuana consumption?

There's Gold in Power Supplies!

It is no secret that power supply related patent disputes can be highly lucrative. And it is not hard to see why - power supplies are ubiquitous. If you are thinking of filing a patent infringement suit, I invite you to consider the intellectual property related to power supplies.

Diversity: the Fire Service Must Define this Issue before We Can Solve It

There has been a lot of controversy and discussion about diversity in the fire service. Some fire service authors have indicated that we have too much diversity; others that we don’t have enough diversity; and still other that there is room for all at the table.

Guide to COBRA Health Insurance Benefits

COBRA is widely known to both employees and employers as a way to provide continued health insurance coverage when a period of employment ends. Many people do not realize that COBRA is actually an acronym for the Consolidated Omnibus Budget Reconciliation Act, passed by Congress in 1986, and not an acronym related specifically to the language of employee benefits. The Employee Retirement Income Security Act (ERISA) was amended with the passage of COBRA.

Protect Yourself when Purchasing a Horse

Because the cost of a lawsuit is so steep, make sure your "horse transaction" is memorialized with a lawyer-prepared, well-written contract.

Mark to Market Considerations in Banking Asset and Liability Valuation and Bank Accounting

Provided by: Don Coker
The author explains some important issues that impact the Mark to Market debate taking place today.

Texas Forgeries

Recognizing Forgeries in Land Documents.

Sectional Scaffolding Basics

The author describes sectional scaffolding in which his expertise is essential for the attorney in determining causation of injuries suffered by workers.

Economic Substance and Banking Aspects of Custom Adjustable Rate Debt Structure CARDS Tax Shelter Transactions

Provided by: Don Coker
Banking consultant, former high-level governmental banking regulator, and renowned banking expert witness consultant Don Coker explains some important economic substance and banking issues in CARDS tax shelter litigation.

ERISA Reporting and Disclosure Requirements

The Employee Retirement Income Security Act of 1974 ("ERISA") was enacted by Congress to protect the retirement funds of hard working Americans. While the law does not require an employer to offer a pension plan, it does set minimum federal standards and reporting requirements for corporations, unions, and other entities that choose to provide employees with a retirement or benefit plan. Read the full story for details.

Checklist of Suspicious Features

If you have a suspicious document or handwriting, any or all of these clues should alert you to the need for a document examiner.

Scaffolding Basics - Part 1

There are good reasons to carefully select the right scaffolding for your project, probably the least important of which is the cheapest bid for the supply and its erection. What follows is based upon many years of experience in the design, fabrication and erection of this equipment.

Outsourcing the Fire Service

This article looks at the trends of Cities and Town's looking to reduce the cost of providing services to the community targeting public safety.

Identifying the Source of a Power Surge

Provided by: LWG Consulting
Q: Is it possible to differentiate between lightning related surges and artificially generated electrical surges?

An Expert for Which, Defendant or Plaintiff Cases? Impartiality Is the Key

Continuing his monthly expert witness publication, Jeremy Rappoport, President and founder of Rappoport Development Consulting Services LLC discusses the importance of impartiality governing the decision to represent defendant or plaintiff cases.

Electrical Accident Liability

Electricity may be, correctly or incorrectly, a source of a liability claim.

Recovery Beyond Workers' Compensation

After most industrial accidents insurance compensates their victims with workers' compensation paying medical bills and wages. There is no tort liability of the employer even if he is guilty of negligence.

Electrical Injuries

Electrical accidents create personal injuries which are the subjects of attorneys' lawsuits. Expert witnesses reconstruct these accidents for lawyers and establish their liabilities. Among these accidents are electric shocks, electrocutions, electrical explosions, electrical fires, and flash burns. Lawyers are particularly interested in product liability cases. This lawyer's tutorial explains the basics of electrical accidents as an introduction to dealing with expert witnesses.

Firefighter Arsonists – Stopping the Problem at the Door of the Firehouse

This article explores the reasons or motivations behind firefighters setting fires, and what is missing in the recruitment, hiring, testing and training process that allows these individuals to become members of our profession.

Other Post Employment Benefits (OPEB)

The term “other post employment benefits” refers to a type of deferred compensation. Certain specified non-pension benefits are promised after the employee retires or leaves a company, in exchange for their current service.

Prepare Now For 1099 Reporting Under The Health Care Act

Provided by: Fulcrum Inquiry
In order to pay for health care benefits, the scope of Form 1099 was considerably extended. Effective for payments made after December 31, 2011, practically all business transactions will require 1099 reporting. We provide suggestions for the considerable additional work and systems, which should be started soon.

Supreme Court Certiorari Decline Paves Way for IRS Proposal of Important Tax Return Disclosure

Provided by: Fulcrum Inquiry
Proposed Schedule UTP requires taxpayers to report areas in which the IRS can easily assert additional taxes are owing. We explain the accounting rules and legal privilege issues.

Four Tactics to Obtain Full Value When Using Accounting Experts

Provided by: Epstein + Nach LLC
Business litigation is expensive, and the cost of consulting and testifying experts can constitute a significant part of the overall budget. Attorneys who strive to effectively advocate for their clients while being cost conscious should consider the dynamics of the relationship they have with their experts. The following tactics for improving interaction and communication with an expert can reduce overall costs and enhance the value the expert can contribute to the conduct of your case.

The Physician Assistant as an Expert Witness (Revisited)

A brief history of the physician assistant profession, it's development and it's role in the medico-legal community.

Supreme Court Ruling in Free Enterprise Fund v. PCAOB: Even Without SoX, Better Auditing is Here to Stay

Provided by: Epstein + Nach LLC
On June 28th, the United States Supreme Court ruled in the matter of Free Enterprise Fund v. PCAOB, finding that Congress went beyond its powers in establishing the Public Company Accounting Oversight Board (PCAOB) as part of the Sarbanes-Oxley Act of 2002 (“SoX”).

Red Flags When Evaluating Medical Records

When you have what you regard as a suspicious record or handwritten entries, the following clues should alert you to the need for a document examiner and/or handwriting expert.

Expert Witness Advice on Prosecuting & Defending Bank Director & Officer Liability Lawsuits Filed by the FDIC

Provided by: Don Coker
The author, a veteran expert witness for the government and defendants in extensive FDIC D&O litigation in the previous banking crisis, explains some of the important issues in director and officer liability litigation, and how to handle them.

SEC Takes Initial Measures to Avoid a Second Flash Crash

Provided by: Fulcrum Inquiry
We explain high-frequency trading that likely caused the crash, and the additional regulatory changes that will be seriously considered.

Interactive Chi-Square Calculator Illustrates Independence Testing

Provided by: Fulcrum Inquiry
We explain this widely used and valuable test, other statistical alternatives, and non-discrimination uses. But the pièce de résistance is the online calculator that you can use yourself.

More Is Needed to Improve Credit Rating Agency Conclusions

Provided by: Fulcrum Inquiry
Ratings of debt instruments are an integral part of U.S. financial markets. Reliance on these ratings is increasing, but their reliability is pathetic. A Congressional commission held a recent hearing involving the credit rating agencies. Past and current Moody’s employees who testified provided shocking information.

Nevada Attempts to Capitalize on California’s High Taxes

Provided by: Fulcrum Inquiry
Nevada is running another series of advertisements which attempt to woo California’s businesses to their state. Advertisements released this last week mock California legislators.

CEOs Rank California Worst for Business in Entire Country

Provided by: Fulcrum Inquiry
In its sixth annual report, CEO Magazine reported the results of its survey of over 650 chief executive officers regarding how all 50 states rank as to its business conditions. This is not a predetermined result based on uncontrollable factors, but is instead the result of leadership and policy issues that are avoidable.

Indian Tribes Win Big in California Lawsuit

Provided by: Fulcrum Inquiry
In a ruling that has not received deserved press attention, the Ninth Circuit concluded California could not obtain revenue sharing or “taxes” from Indian tribes because the arrangements violate the Indian Gaming Regulatory Act. The case has national significance since it prohibits similar arrangements in numerous states that now benefit from Indian gaming.

Critically-Important CBO Cost Estimates for President Obama’s Health Care Changes Were Materially Wrong

Provided by: Fulcrum Inquiry
Last week the Congressional Budget Office issued “updated and expanded” cost estimates that show their prior “final” estimates were entirely incomplete and misleading. We explain what happened, and what should have happened.

Expanded SEC Whistleblower Program Is Likely

Provided by: Fulcrum Inquiry
A little-noticed provision in the financial regulatory overhaul legislation currently before Congress provides for a significantly expanded SEC whistleblower program. We explain the proposed law, the IRS’s results with a similar program, and practical suggestions of what to do.

New Economic Substance Test Eliminates Certain Judicial-Based Confusion, but still Allows Significant Judgment

Provided by: Fulcrum Inquiry
The recent health-care legislation (H.R. 4872) will be partly paid by a 40% penalty on tax underpayments related to transactions that lack “economic substance”. Although aimed at tax shelters, the new penalties could be used by the IRS for much broader tax assessments.

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