Curriculum Vitae of M. Daniel Close, CPA,ABV,CFF,CVA
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Areas of Specialty - Business Valuation, Economic Loss Analysis, Forensic Accounting Certified Public Accountant, Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF), Certified Valuation Analyst (CVA) - Qualified as a Valuation and Economic Expert Witness in Federal Court, Federal Bankruptcy Court, Superior Court and Judicial Arbitration and Mediation in California and Nevada; Court Appointed Via Evidence Code §730 and as Special Master, Referee and Receiver; Approved Vendor, Allstate Indemnity/Insurance Company. Past Assignments Business Valuation: Dissolution, Estate and Gift, Merger and Acquisition Forensic Accounting / Fraud – Detailed financial investigation / tracing; Economic Loss Analysis – Contract, Tort, Employment and Criminal cases; Receivership Services – Family, Business, Post-judgment: Family Law – Business Valuation, Cash flow analysis, financial tracing of income and assets, receivership;   Education/Affiliations/Business Background San Diego State University, Bachelor of Science, Bus Administration, May 1979 Certified Public Accountant, California, May, 1983, # 37804E Certified Valuation Analyst, September 2000, # 000256 Accredited in Business Valuation, AICPA Certified in Financial Forensics, 7/31/2008 by the AICPA, # 227 Media Interviews – CBS News– O J Simpson Civil Trial Approved Vendor, Allstate Indemnity Company Professional Affiliations: American Institute Certified Public Accountants, California CPA Society; National Association of Certified Valuation Analysts; East-West Family Law Council, Treasurer; California Receiver’s Forum, Forensic Expert Witness Association; Professional History 1999 - present EDR Valuations, Inc. 1992 - 1999 Zamucen & Close - Shareholder 1982 - 1992 Real Estate Development/Construction Companies, Software Development Company as Controller, Chief Financial Officer 1979 - 1982 Coopers & Lybrand, Certified Public Accountants Publications/Presentations "Calculation of Economic Damages In Litigation" and "Valuation of Closely Held Businesses" - by M. Daniel Close, CPA presented to California Western School of Law and to California State University Long Beach Extension, 1993/1994 “Goodwill - Does Every Business Have It?” - M. Daniel Close, CPA Business Valuation and Forensic Accounting Services, Fall 1996 “How to Calculate Economic Damages in a Wrongful Death Case” - M. Daniel Close, CPA Forensic Accounting Newsletter Fall 1995 “Traditional and Newer Uses of Special Masters within CCP Section 638 and 639” presented to East/West Family Law Council April 1997 M. Daniel Close, CPA, Thomas Brayton, Esq., James Steck, Esq. “After Judgment, Financial Considerations” presented to the East/West Family Law Council May 20, 1997, Pomona California by M. Daniel Close, CPA and Philip J. Herrera, CPA “ The New 1997 Tax Changes – How They Affect Your Family Law Practice” Presented to the East/West Family Law council January 20, 1998, M. Daniel Close CPA, Howard Borenstein, Esq., Richard Muir, Esq. Pierce or Protect the Veil - Manual for attorneys regarding "Alter ego" cases; Co-author with Steve Zamucen and Jaime Holmes, Zamucen, Close & Holmes, CPA's 1999 “How to Buy and Sell a Business” – Presented to the San Diego Forensic Consultants Association, October 11, 2000 with Steve Colley, Esq. Tax Issues for the Family Law Practitioner, panel presentation, East West Family Law Council, February 20, 2001 “Obtaining, Analyzing and Introducing Business Valuations,” presentation to the Certified Family law Specialists of the North County Bar, Dept. 14, San Diego Superior Court, Vista CA, June 21, 2001 “Forensic Accounting – Lessons Learned in Deposition and Court Testimony,” presentation to the American College of Forensic Examiners, San Diego Chapter, San Diego CA August 29, 2002 Moore Marsden + Refinance; 2004 Family Law Case Updates, presentation to the East West Family Law Council, Alaska Conference - August, 2004 Receiverships in Family Law – Presentation with Hon Gretchen W. Taylor to the California Receiver’s Forum, Loyola Law School, Los Angeles California – October, 2004 Economic Loss for Injury, Death or Employment Matters and the Reliance on Other Experts – Presentation to the Cal CPA Society Economic Damages Section, February 2, 2005, San Diego “Receiverships in Family Law,” Published Article co-authored with Commissioner Gretchen Wellman Taylor, Superior Court of California, Los Angeles; Receivership News, 2005 “Receiverships in Family Law,” Presentation with Hon. Sheila Fell, Orange County Superior Court and Kirk Rense, Esq. to Orange County Family Bar, October 19, 2005 Controlling the Out-of-Control Party – Receiverships and other Remedies, Presentation to the San Diego County Bar Association, March, 2008 Accounting for Lawyers Seminar, Panelist Presentation to the San Diego County Bar Association, May 14, 2008 Breakfast with the Experts – How to Utilize a Receiver, Panelist Presentation by the San Diego Receivers Forum, Marriott Hotel, September 11, 2008 Goodwill Hunting in California, Presentation to the California CPA Society, Family Law Litigation Sections, San Francisco, California - Friday, November 21, 2008 Family Law Receiverships, Presentation to: Loyola III – Receivership Law and Practice Conference, Loyola Law School, Los Angeles, California with Hon. Donna Fields Goldstein, Superior Court Judge, Los Angeles and Robert Mosier, January 17, 2009 Cash Flow and Valuation in Family Law Cases, Presentation to IVAMS Family Law Symposium, University of Laverne, College of Law, Ontario, California, January 24, 2009

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