Forensic And Business Valuation Division

The Forensic & Business Valuation Division of the AAML Foundation

Since 2014, the AAML Foundation has enjoyed the generous support of the distinguished financial professionals who have agreed to become members of the Forensic and Business Valuation Division. That year, twenty-eight financial professionals, having years of experience working side by side with Fellows on divorce engagements in the fields of forensic accounting and business valuation, applied to become Charter Members of the Division with a shared philanthropic interest in helping children and families through grantmaking.  The Charter Members of the F&BV Division agreed to make a sustained commitment to the charitable goals of the AAML Foundation and its Fellows, whose billable hour donations and Lifetime Memberships are some of the indispensable sources of funding for AAML Foundation’s annual grants. The exemplary leadership of the initial 28 Charter Members has since inspired colleagues in the fields of forensic accounting and business valuation to join the F&BV Division, expanding the reach of the AAML Foundation and its Fellows in our charitable activities. The AAML Foundation is a 501(c)(3) not-for-profit organization created by Fellows of the American Academy of Matrimonial Lawyers, a national association comprised of some of the most experienced and trusted family law attorneys across the United States.  The AAML Foundation was organized in 1990 by Fellows to advance the goal of improving the practice of family law through philanthropic and charitable grantmaking. The time, talent, and dollars that are donated to the AAML Foundation by Fellows and F&BV members has enabled the Foundation to give out over $240,000 annually in grants to 48 organizations (in 2021) in states where Fellows practice.  Since the onset of the global COVID-19 pandemic, the AAML Foundation’s donations have increased, enabling us to fund more charities that help children and families than ever before. The AAML Foundation is deeply grateful for the teamwork and assistance of the F&BV Division members. Members are permitted to attend the AAML Annual and Mid-Year Meetings as paying guests, enjoy complimentary admission to Foundation events such as the Lifetime Members Luncheon, Foundation Reception, and casual gatherings.  F&BV Division members are often featured in the AAML Foundation’s website, press releases, and electronic and print publications, including the AAML Foundation newsletters and Annual Report. The AAML Foundation continues to welcome new members of the F&BV Division who wish to join our commitment to philanthropy.  F&BV members help the AAML Foundation raise funds and make grants to dozens of charitable organizations that address the needs of children and families, such as relief from domestic violence, substance addiction, or mental health challenges, access to free or low-cost legal services in custody disputes and divorce, education to improve parenting skills, supervised custody, and child counseling during marital dissolution. The Forensic and Business Valuation Division of the AAML Foundation offers the opportunity for forensic and business valuation professionals from across the country to collaborate with Fellows in charitable and philanthropic activities.  Applying to become a member of the Forensic & Business Valuation Division is easy. Click here to review the membership standards and complete the application form.  The first year’s membership donation is $3,500, and Division members agree to make an annual donation of $1,000.

Larry Moskowitz Co-Chair AAML Foundation Forensic & Business Valuation Committee
Jay E. Fishman Co-Chair AAML Foundation Forensic & Business Valuation Committee
The following are the initial Charter Members of the F&BV Division who paid an initial fee of $5,000 together with annual dues of $1,000. CHARTER MEMBERS OF THE AAML FOUNDATION FORENSIC & BUSINESS VALUATION DIVISION

David Blumenthal, CPA, ABV, CFF

Gursey | Schneider, LLP, 1888 Century Park East, Suite 900 Los Angeles, CA 90067 dblumenthal@gursey.com www.gursey.com 

Stacy Collins, CPA, ABV, CFF

Financial Research Associates, 286 Madison Avenue, Suite 1300 New York, NY 10017 scollins@finresearch.com www.finresearch.com 

Jim Godbout, ASA, CVA, CDFA, CFE, CFP

Marcum LLP, 500 W Monroe Street, Suite 2000 Chicago, IL 60661 james.godbout@marcumllp.com www.marcumllp.com

Mark Luttrell, CPA, ABV, CFF

Luttrell Wegis, LLP | Founding Partner, 300 Spectrum Center Drive, Suite 700 Irvine, CA 92618 mluttrell@lwcpa.com www.lwcpa.com

Ken Pia, CPA, ABV, ASA, MCBA

Marcum, LLP, 555 Long Wharf Drive, 8th Floor New Haven, CT 06511 Ken.Pia@marcumllp.com www.marcumllp.com

Briggs Stahl, CPA, ABV, CFF, CBA

Baker Tilly Virchow Krause, LLP, 8626 Himes Avenue Tampa, FL 33614-1616 briggs.stahl@bakertilly.com www.bakertilly.com

Stephen Bravo, ASA, CBA, CPA, ABV, CFP, PFS

Stephen J. Bravo & Company, 904 Concord Street Framingham, MA 01701 sbravo@bravocpa.com www.bravocpa.com 

Joe Estabrook, CPA, ABV, ASA, CVA

Stout Risius Ross, LLC, 1015 15th Street, NW, Suite 1050 Washington, D.C. 20005 jestabrook@stout.com www.stout.com 

George Hawkins, ASA, ABV, CFA

Banister Financial, Inc., 1338 Harding Place, Suite 200 Charlotte, NC 28204 ghawkins@businessvalue.com www.businessvalue.com

Chris Mercer, ASA, CFA, ABAR

Mercer Capital, 5100 Poplar Avenue, Suite 2600 Memphis, TN 38137 mercer@mercercapital.com www.mercercapital.com

David Politziner, CPA, ABV, CFF

Eisner Amper, LLP, 111 Wood Avenue South Iselin, NJ 08830-2700 david.politziner@eisneramper.com www.eisneramper.com

Robert Stone, CPA, ABV, CFF

Kaufman, Rossin & Co., 2699 S. Bayshore Drive, Suite 501 Miami, FL 33133 rstone@kaufmanrossin.com www.kaufmanrossin.com

Cindy Collier, CPA, ABV, ASA, MSA, CFF, CVA, CMPE, CPHIT

Cindy Collier & Associates, 9994 Beach Club Drive, Suite 1701 Myrtle Beach, SC 29572 cindycollier@cindycollier.com www.cindycollier.com 

Jay E. Fishman, FASA

Financial Research Associates, 10 North Presidential Blvd., Suite 250 Bala Cynwyd, PA 19004 jfishman@finresearch.com www.finresearch.com

Tracy Katz, Esq., CPA, CFF

Gursey | Schneider, LLP, 1888 Century Park East, Suite 900 Los Angeles, CA 90067 tkatz@gursey.com www.gursey.com

Bill Morrison, CPA, ABV, CFF

Withum, Smith + Brown, PC, 250 Pehle Avenue, Suite 104 Saddle Brook, NJ 07663 wmorrison@withum.com www.withum.com

Ron Seigneur, MBA, CPA, ABV, ASA, CVA

Seigneur Gustafson, LLP, 940 Wadsworth Blvd., Suite 200 Lakewood, CO 80214-4593 ron.seigneur@cpavalue.com www.cpavalue.com
The following are the Members of the F&BV Division who paid an initial fee of $3,500 together with annual dues of $1,000. MEMBERS OF THE AAML FOUNDATION FORENSIC & BUSINESS VALUATION DIVISION

Marc D. Bello, CPA, ABV, CBA, MAFF, MST

Edelstein & Company, LLP, 160 Federal Street, 9th Floor Boston, MA 02110 mbello@edelsteincpa.com www.edelsteincpa.com

Justin Cherfoli, CPA, ABV, CFF

Stout Risius Ross, LLC, 150 West Second Street, Suite 400 Royal Oak, MI 48067 jcherfoli@stout.com www.stout.com

William C. Dameworth, CPA, ABV, CVA, MAFF, CFF

Forensic Strategic Solutions, 3288 Robinhood Road, Suite 100 Winston-Salem, NC 27106 bill@forensicstrategic.com www.forensicstrategic.com

Elizabeth J. Garrett, CPA, CVA

Frazier & Deeter, LLC, 1230 Peachtree St Suite 1500, Atlanta, GA 30309 beth.garrett@frazierdeeter.com www.frazierdeeter.com

Sandra R. Klevan, CPA, ABV, CFE

Financial Research Associates, 10 North Presidential Blvd., Suite 250 Bala Cynwyd, PA 19004 sklevan@finresearch.com www.finresearch.com

Harold G. Martin, Jr., CPA, ABV, CFF, ASA, CFE

Keiter, 4401 Dominion Boulevard Glen Allen, VA 23060 hmartin@keitercpa.com www.keitercpa.com

Michael J. Raymond, CPA, ABV, CFF

BST & Co. CPAs, LLP, 250 Park Avenue, Suite 7094 New York, NY 10177 mraymond@bstco.com www.bstco.com

Joshua J. Shilts, CPA, ABV, CFE, CFF, CGMA

Shilts CPA, PLLC, 121 W Forsyth Street Suite 600, Jacksonville, FL 32202 josh@shiltscpa.com shiltscpa.com

Jason R. Bogniard, ASA, CVA, Enrolled Agent

Apple Growth Partners, LLC, 25550 Chagrin Blvd Suite 401, Beachwood, OH 44122 jbogniard@applegrowth.com  www.applegrowth.com

John M. Christensen, ASA, CPA, ABV, CFE, CFF, CFA

Levin & Brend, P.C., 20 N Wacker Dr Suite 3200, Chicago, IL 60606 j.christensen@levinbrend.com www.levinbrend.com

Marie Ebersbacher, CPA, ABV, CFE, CFF

CBIZ MHM, LLC, 5060 California Avenue, Suite 800 Bakersfield, CA 93309 mebersbacher@cbiz.com www.cbiz.com

Melissa J. Johnson, CPA, CVA, MAFF

Elliott Davis, LLC, 100 Calhoun St Ste 3300, Charleston, SC 29401 missy.johnson@elliottdavis.com

Vladimir V. Korobov, CPA, ABV, ASA

Marcum, LLP, 555 Long Wharf Drive, 8th Floor New Haven, CT 06511 vladimir.korobov@marcumllp.com www.marcumllp.com 

Anthony S. Phillips, CPA, ABV, CFF

CBIZ MHM, LLC, 1530 W Cleveland Street Tampa, FL 33606 anthony.phillips@cbiz.com www.cbiz.com

Toby J. Reiff, CFA

Stout Risius Ross, LLC, 1000 Main St, Suite 3200 Houston, TX  77002 treiff@stout.com www.stout.com

Catherine B. Stoddard, CPA, ABV, CVA, CFE, MAFF

Dixon Hughes Goodman, LLP, 11 Brendan Way, Suite 200 Greenville, SC 29615 catherine.stoddard@dhg.com www.dhg.com

Karolina A. Calhoun, CPA, ABV, CFF

Mercer Capital, 5100 Poplar Ave Ste 2600, Memphis, TN 38137 calhounk@mercercapital.com www.mercercapital.com

Elizabeth I. Ciccone, ASA, Esq.

Marcum LLP, 555 Long Wharf Drive 8th Floor, New Haven, CT 06511 elizabeth.ciccone@marcumllp.com www.marcumllp.com

Michelle F. Gallagher, CPA, ABV, CFF

Adamy Valuation, 2408 Lake Lansing Road Lansing, MI 48912 mgallagher@adamyvaluation.com adamyvaluation.com

Howard D. Kaminsky, CPA, ASA

CBIZ MHM, LLC, 222 S 9th Street, Suite 1000 Minneapolis, MN 55402 hkaminsky@cbiz.com www.cbiz.com

Christopher L. Leventis, MACC, CPA, CVA, CMA, CFE

Leventis Financial, 1913 Bull Street Columbia, SC 29201 chris@leventisfinancial.com www.leventisfinancial.com

Brian R. Potter, CFA, CFE

Stout Risius Ross, LLC, One South Wacker Drive, 38th Floor Chicago, IL 60606 bpotter@stout.com www.stout.com

Daniel R. Roche, CPA, ASA, ABV

Marcum LLP, 250 Pehle Avenue, Suite 501 Saddle Brook, NJ 07663 Daniel.Roche@marcumllp.com www.marcumllp.com

Scott A. Womack, ASA, MAFF

Mercer Capital, 104 Woodmont Blvd, Suite 200 Nashville, TN 37205 womacks@mercercapital.com, www.mercercapital.com