American Bar Association Section of Family Law Annual Meeting Moscone Convention Center Friday, August 9, 2013 Presenters: Michael Kaplan, CPA, CVA, CFFA Carlton Marcyan, Esq., CPA SPEAKER BIOS Michael G. Kaplan, CPA, CVA, CFFA Michael Kaplan has more than 37 years of experience in the areas of forensic accounting, business valuation, and litigation consulting. He is a co-founder of Kaplan, Abraham, Burkert Associates, Forensic Valuation Consultants. He is called upon regularly to serve as a forensic expert in litigation matters, including business litigation, professional malpractice matters, fraud and embezzlement, intellectual property, marital dissolution, loss of earnings, employment matters, and partner and shareholder disputes. He has qualified to testify in court as an expert witness in approximately 250 matters. He also served as a court-appointed expert and accounting referee. He is president of NACVA’s Financial Forensics Institute and the American Institute for Expert Witness Education, and is the lead instructor of NACVA and the Consultants’ Training Institutes’ Litigation Bootcamp for Financial Experts, Cornerstones of Financial Forensics, and Expert Witness Bootcamp. Carlton Marcyan, Esq., CPA A certified public accountant, certified financial planner and certified divorce financial analyst, as well as an attorney, Mr. Marcyan has in-depth experience in financial discovery, analysis and litigation. Prior to joining Schiller DuCanto & Fleck LLP of which he is the Chair, he was an auditor and tax specialist with Coopers & Lybrand and clerked as a researcher for the Internal Revenue Service. He is an experienced trial lawyer primarily focusing on complex, financial, marital litigation. Mr. Marcyan lectures on law, accounting and valuation. He is a Fellow of the International & American Academies of Matrimonial Lawyers and a member of the American Bar Association, American Institute of Certified Public Accountants and Illinois Society of CPA's. He is a past president of the Advocates Society and has authored numerous articles. Mr. Marcyan is listed in the publication Best Lawyers and named Lawyer of the Year by US News and Best Lawyers publication in 2011 and 2012 for Collaborative practice and family law, respectively in the Chicago area. He also has been named as a Super Lawyer and Leading Lawyer.