LICENSES, CERTIFICATIONS AND CHARTERS

• Chartered Financial Analyst (CFA^®)
  The CFA designation is the most respected credential in the investment industry according to a recent survey of financial professionals by Custom Research, Inc. of New York. Based on the most rigorous professional and ethical standards, it is recognized worldwide. Candidates seeking the credential must pass three, six-hour examinations over at least three years covering investment ethics, security analysis, financial accounting, quantitative analysis, economics and portfolio management and have a minimum of three years related professional experience. Candidates also must pledge to adhere to the stringent ethical standards set forth by the CFA Institute and sign an annual statement attesting to their compliance.
• Certified Public Accountant (CPA), licensed in the State of California (License #59194)
  • Accredited in Business Valuation (ABV)
  • Certified in Financial Forensics (CFF)
• Certified Valuation Analyst (CVA)

EXPERIENCE

1996 to Present — Forensic Accountant/Economist; Principal Shareholder of Schultze, Boone & Silva (formerly Schultze, Boone & Associates)
Expert Services: Business Valuations, Family Law and Business Litigation Support and Business Consultation.

1991 to 1996 — Western Sunrise Mortgage Corporation and Harbourton Financial Services
Served as the VP/CFO in charge of Finance and Accounting at Western Sunrise Mortgage Corporation.

1986 to 1991 — Deloitte & Touche (Sacramento Office)
Served as an in-charge senior and a supervising senior on audit engagements, specializing in audits of financial institutions with clients also ranging from small marketing and manufacturing companies to government and not-for-profit agencies.

EDUCATION

MBA — University of California at Davis — Graduate School of Management, Masters in Business Administration, 1997, with emphasis in Finance and Marketing.

BA — Claremont McKenna College, Claremont, California, Bachelor of Arts, Economics/Accounting, 1986

Pepperdine University School of Law, Straus Institute for Dispute Resolution — 42 hours of training on Mediating the Litigated Case, 2008.

PROFESSIONAL ASSOCIATIONS

American Institute of Certified Public Accountants (AICPA)
National Association of Certified Valuation Analysts (NACVA)
CFA Institute (formerly Association for Investment Management and Research (AIMR))
National Association of Forensic Economics (NAFE)
California Society of CPA's (CalCPA)

SELECT SPEAKING ENGAGEMENTS

UC Davis School of Law, Family Law Students — Guest Lecturer — "Typical Issues Involving Forensic Accounting or Financial Experts"

Seminars given to Family Law Department at major Sacramento law firm:

• U.S. Form 1040 Individual Tax Returns and Sample Schedules Used in Example;
• Analyzing Tax Returns and Banking Expense Records and Preparation of I&E Declaration; and Goodwill

UC Davis Graduate School of Management, Financial Analysis Students — Guest Lecturer — "Analysis and Valuation of Private Business Interests"

AAML/AICPA 2006 National Conference on Divorce — Guest Speaker — "Transmutation of Assets"

17th Annual Family Law Conference at Ely, NV — Guest Speaker — "Valuing Business Interests"

Institute for Divorce Financial Analysts (IDFA) Advanced Topics Workshop and Conference — Guest Speaker — "Preparing Financial Exhibits and Advanced Tracing"

Business Valuation Resources 2nd Annual Summit on Business Valuation in Divorce — Guest Speaker — "Transmuting or Tracing of Assets"

CalCPA Family Law Conference 2010 — Guest Speaker — "Deferred and Non-Cash Employee and Owner’s Compensation"

PUBLICATIONS

• Wiley Family Law Services Handbook: The Role of the Financial Expert, Chapter 18 — Dividing the Marital Estate, John Wiley & Sons, Inc.
• Difficult Issues Encountered in Determining Income Available for Support From Business Interests, published by the Association of Certified Family Law Specialists (ACFLS Newsletter), Fall 2009
• Valuation of Goodwill in Professional Practices and "Double Dipping" with Spousal Support, published by the Association of Certified Family Law Specialists (ACFLS Newsletter), Spring 2008; also published by the Nevada Family Law Report (NFLR Newsletter), Summer 2009
• aluation of Goodwill in Professional Practices and the Risk of Valuing Post-Separation Efforts, published the Association of Certified Family Law Specialists (ACFLS Newsletter), Fall 2008
  
  
  

AREAS OF EXPERTISE

Family Law Litigation Support: Community versus Separate Property Tracing and Apportionment Calculations, Business Valuation for Dissolution Purposes, Determination of Income Available for Support and Marital Lifestyle, Provide Present Value of Spousal Support Scenarios for Buy-out Proposals, Consultations regarding Restructuring of Debt and Equalization Terms for Property Division Settlement Purposes.

Other Consulting, Valuation and Expert Services: Business Valuations related to Corporate and Partnership Dissolutions, Assessment of Financial Risk, Financial Due Diligence for Transactions, Business Litigation Support, Damage Calculations, Special Accountings and Financial Calculations, Computer Modeling for Purposes of Valuation and Transaction Evaluation, Consultations regarding Business Plan Development and Facilitation of Strategic Planning Sessions as well as Bankruptcy Litigation Support Services and Business Consulting in the area of Recapitalizations.

Mr. Boone has qualified as an expert and has testified in Court in Sacramento, San Joaquin, Solano, Placer, El Dorado, Stanislaus and Sutter counties in California. He has also qualified as an expert and has testified in Washoe, Douglas and Carson City counties in Nevada. Mr. Boone has been deposed as an expert on numerous occasions.