www.hemmig.com Steve B. Boyles, CPA/CFF/ABV, ASA Profile Steve Boyles is a Parter i the Foresic ad Fiacial Cosultig Services Group i the Sa Fracisco office of Hemmig Morse, LLP. I additio to beig a Certified Public Accoutat (CPA), Steve maitais a umber of other professioal desigatios icludig beig Certified i Fiacial Foresics (CFF) ad Accredited i Busiess Valuatio (ABV), both issued by the America Istitute of Certified Public Accoutats. He has also received the desigatio of Accredited Seior Appraiser (ASA) from the America Society of Appraisers. Steve is a member of the Steerig Committee for the Califoria Society of Certified Public Accoutats Foresic Services Sectio ad is the Chair of the Committee s Sa Fracisco Chapter. Steve is experieced i cosultig with cliets ad cousel regardig complex busiess disputes ivolvig the ivestigatio, evaluatio ad quatificatio of ecoomic damages. He also possesses extesive experiece i performig valuatios of closely-held busiesses ad busiess assets i both litigatio ad cosultig settigs. His experiece ecompasses a diverse rage of litigatio matters icludig ivestigatig ad quatifyig damages i matters ivolvig patet ifrigemet, trade secret misappropriatio, shareholder ad partership disputes, post-acquisitio claims, securities litigatio, alter ego aalyses, royalty disputes, ad other foresic ad fraud ivestigatios stemmig from cotract ad tort claims. Steve has testified as a expert witess i federal ad state courts as well as i arbitratio i coectio with the work performed i these areas. page 1 of 6 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA 94104 Walut Creek Office Walut Creek, CA 94597
www.hemmig.com Steve B. Boyles, CPA/CFF/ABV, ASA Employmet & Educatio 2012 Preset Hemmig Morse, LLP Certified Public Accoutats, Foresic ad Fiacial Cosultats Parter 2011 Hemmig Morse, Ic. Director 2007 2011 StoeTur Group, LLP Maagig Director 2003 2007 CCR Group, LLP Maager 2002 2003 Johso Eubak Pakratz & Compay Maager 2001 2002 Hoffma & Associates, LLP 1999 2000 Maager 2000 2001 Matso Driscoll & Damico, LLP Associate 1998 1999 Pershig Yoakley & Associates. LLP Associate 1998 Uiversity of South Florida Bachelor of Sciece - Accoutig page 2 of 6 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA 94104 Walut Creek Office Walut Creek, CA 94597
www.hemmig.com Steve B. Boyles, CPA/CFF/ABV, ASA Professioal & Service Affiliatios Certified Public Accoutat, State of Massachusetts Accredited Seior Appraiser (ASA) Certified i Fiacial Foresics (CFF) Califoria Society of Certified Public Accoutats - Treasurer, Foresic Services Valuatio Sectio - Foresic Services Sectio Steerig Committee - Chair, Sa Fracisco Chapter Litigatio Cosultig Services Committee Accredited i Busiess Valuatio (ABV) America Society of Appraisers America Istitute of Certified Public Accoutats - Foresic & Litigatio Services Sectio Golde Gate Uiversity - Advisory Board to Foresic Accoutig Program - Adjuct Professor Presetatios & Semiars page 3 of 6 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA 94104 Walut Creek Office Walut Creek, CA 94597 The Wild World of Corporate Espioage: Measurig Ecoomic Damages whe Trade Secrets are Misappropriated America Istitute of Certified Public Accoutats Foresic ad Valuatio Services Coferece, Fall 2013 Uderstadig the Key Accoutig Pieces of the Legal Puzzle Bar Associatio of Sa Fracisco, Sprig 2013 The Use of Foresic Accoutats i Solvig Ucovetioal Matters DLA Piper - Sa Fracisco, Sprig 2013 Very Small Busiess Valuatios Family Law Sectio of the Cotra Costa Bar Associatio, Summer 2012 The Reasoable Certaity of Your Expert s Damages Aalysis Caldwell Leslie & Proctor, PC, Witer 2012 Post Acquisitio Disputes Lessos Leared Wilso Sosii Goodrich & Rosati, Witer 2011 Post Acquisitio Disputes Lessos Leared from a Foresic Accoutat Bar Associatio of Sa Fracisco, Fall 2010 The Foresic Accoutig Ivestigatio of a Alter Ego Claim Nixo Peabody, LLP, Sprig 2010 Dr. Jekyll ad Mr. Hyde: What Cousel Should kow about Alter Ego Mari Couty Bar Associatio, Witer 2009 Dr. Jekyll ad Mr. Hyde: What Cousel Should kow about Alter Ego Bar Associatio of Sa Fracisco, Fall 2009 Commo Techiques i Quatifyig Commercial Damages Seyfarth Shaw, LLP, Fall 2008 What s the Value of My Busiess? Youg Presidets Orgaizatio Hartford, CT, Fall 2005
www.hemmig.com Steve B. Boyles, CPA/CFF/ABV, ASA Testimoy Trial Steve Brisso ad Laura Maess v. Propae Studio LLC, Neil Chaudhari, Rahul Odedra, Lilu Odedra, ad Michelle Viray (2014) Superior Court of Califoria, Couty of Sa Fracisco Case No. CGC-13-531005 America ToerServ Corp., iprit Techologies, LLC v. Chad Solter, Darrell Tso, Scott Muckley, MTS Parters, Ic. (March 2014) Superior Court of Califoria, Couty of Mari Case No. CIV1102020 Jeffrey C. Coury v. William P. Foley, II ad Chicago Title Isurace Compay (May 2013) Superior Court of Califoria, Couty of Sooma Case No. SCV250985 Brado Abbey, Burst Commuicatios, Ic. ad Britt Miller v. Joh Sheputis, William Flemig, Fortue Drive Associates, LLC, Sheputis DC Ivestmets, LLC, ad Califoria Acquisitio ad Developmet Compay, LLC (Jauary 2013) Superior Court of Califoria, Couty of Sa Fracisco Brado Abbey, Burst Commuicatios, Ic. ad Britt Miller v. Joh Sheputis, William Flemig, Fortue Drive Associates, LLC, Sheputis DC Ivestmets, LLC, ad Califoria Acquisitio ad Developmet Compay, LLC (November 2012) Superior Court of Califoria, Couty of Sa Fracisco Iovetio Toys, LLC v. MGA Etertaimet, Ic. ad Wal-Mart Stores, Ic. ad Toys R Us, Ic. (2012) Uited States District Court Easter District of Louisiaa, Case No. 07-6510 Peter Beett v. Cythia Foss (2012) Superior Court of Califoria, Couty of Sa Fracisco Case No. FPT-09-376032 Joae Caveey v. Thomas Caveey (2009) Probate ad Family Court, Lawrece Divisio State of Massachusetts, Case No. 06D-1236-DV1 page 4 of 6 Arbitratio Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA 94104 Frederick H. DiRiezo, et al. v. Bac of America Ivestmet Services, Ic. (2011) FINRA Arbitratio, Case No. 10-01011 Walut Creek Office Walut Creek, CA 94597
www.hemmig.com Steve B. Boyles, CPA/CFF/ABV, ASA Testimoy cotiued Depositio Steve Brisso ad Laura Maess v. Propae Studio LLC, Neil Chaudhari, Rahul Odedra, Lilu Odedra, ad Michelle Viray (2014) Superior Court of Califoria, Couty of Sa Fracisco Case No. CGC-13-531005 America ToerServ Corp., iprit Techologies, LLC v. Chad Solter, Darrell Tso, Scott Muckley, MTS Parters, Ic. (February 2014) Superior Court of Califoria, Couty of Mari Case No. CIV1102020 Deaa Roth Fairchild, Trustee of the Deaa Trust v. Caroly G. Roth, Trustee of the Gerald K. Roth ad Caroly G. Roth Trust (Jauary 2014) Superior Court of Califoria, Couty of Cotra Costa Case No. P11-01078 Brado Abbey, Burst Commuicatios, Ic. ad Britt Miller v. Joh Sheputis, William Flemig, Fortue Drive Associates, LLC, Sheputis DC Ivestmets, LLC, ad Califoria Acquisitio ad Developmet Compay, LLC (July 2012) Superior Court of Califoria, Couty of Sa Fracisco Carol Bares Lucero v. Wells Fargo Bak, N.A. (2012) Superior Court of Califoria, Alameda Couty Case No. RG 11583019 Cycle Shack, Ic. v. Harley-Davidso Motor Compay Ic. ad Marklad Idustries (2012) Superior Court of Califoria, Orage Couty Case No. 00126460 Jeffrey C. Coury v. William P. Foley, II ad Chicago Title Isurace Compay (February 2013) Superior Court of Califoria, Couty of Sooma Case No. SCV250985 Elpida Memory, Ic. v. Semicoductor Maufacturig Iteratioal Corporatio (2011) America Arbitratio Associatio Case No. 50 117 T 732 10 page 5 of 6 Brado Abbey, Burst Commuicatios, Ic. ad Britt Miller v. Joh Sheputis, William Flemig, Fortue Drive Associates, LLC, Sheputis DC Ivestmets, LLC, ad Califoria Acquisitio ad Developmet Compay, LLC (September 2012) Superior Court of Califoria, Couty of Sa Fracisco Elpida Memory, Ic. v. Cesio Semicoductor Maufacturig Corporatio ad Semicoductor Maufacturig Iteratioal Corporatio (2010) America Arbitratio Associatio Case No. 50 117 T 0001710 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA 94104 Iovetio Toys, LLC v. MGA Etertaimet, Ic. ad Wal-Mart Stores, Ic. ad Toys R Us, Ic. (2012) Uited States District Court Easter District of Louisiaa, Case No. 07-6510 Walut Creek Office Walut Creek, CA 94597
www.hemmig.com Steve B. Boyles, CPA/CFF/ABV, ASA Selected Case Experiece page 6 of 6 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA 94104 Assisted the appoited corporate FCPA moitor i a evaluatio of the compliace of a multiatioal corporatio i the medical device idustry with the terms of its FCPA-related settlemet arragemets with the U.S. Departmet of Justice ad the SEC. Additioally, assisted the iformal FCPA moitor with the evaluatio of the compliace program of a pharmaceutical compay operatig i Asia. Assisted i performig foresic accoutig ivestigatios at the request of public compay Boards of Directors ad Audit Committees as well as foresic accoutig egagemets to assist compaies i related efforts icludig fiacial statemet restate mets. These egagemets have icluded assessmet of alleged fraudulet fiacial reportig issues iclud ig recogitio of reveue, stock optios compesatio expese, reported reserves, ad adjustmets relatig to acquisitios. Egaged as plaitiff s expert to provide a valuatio aalysis i a dispute betwee the limited parters ad the geeral parter of a ivestmet fud. Mr. Boyles aalyzed the various uderlyig ivestmets held by the fud ad performed valuatio procedures ad specific trasactio aalysis o these ivestmets at various dates. Mr. Boyles aalysis clearly reflected how the fud maager deceived ivestors by ivestig i preferred equity of high risk compaies ad the overstated the values of these uderperformig compaies through stock price maipulatio ad misrepresetatio which iflated the returs o the fud s ivestmets. Egaged as a expert to evaluate ad quatify damages resultig from alleged patet ifrigemets o a umber of occasios. I these matters, Mr. Boyles has performed market aalyses, assessed lost profits stemmig from alleged ifrigemets, aalyzed the value cotributio of the pateted ivetio to the saleable product, idetified ad aalyzed comparable licese agreemets, ad evaluated other Georgia-Pacific factors for purposes of determiig a reasoable royalty durig provisioal rights ad ifrigemet periods. Egaged as a expert to evaluate the ecoomic impact of alleged trade secret misappropriatios. These aalyses have ivolved assessig the impact of misappropriatios by departig employees as well as by busiess parters upo cotract termiatio. Mr. Boyles aalyses have icluded assessig the cost of developmet of trade secrets, the ecoomic beefit to the party which allegedly misappropriated, ad the ecoomic impact to the harmed party. I so doig, Mr. Boyles has evaluated the maufacturig, distributio ad marketig aspects of the parties ivolved to determie potetial lost profits, ujust erichmet, or reasoable royalty damages resultig from the alleged misappropriatio. Egaged as a expert by a Fortue 100 iteratioal bak i a dispute agaist a debtor compay for $45 millio i damages. Mr. Boyles aalysis icluded aalyzig the accoutig ad operatioal records ad systems of the debtor ad its related etities to idetify the existece of idicia of alter ego amog the related etities. Walut Creek Office Walut Creek, CA 94597