Gary A. Wawrzazek, CPA/ABV, J.D., ASA
Mr. Wawrzaszek is an Attorney (Michigan) and Certified
Public Accountant (Michigan and Florida). He is also an Accredited Senior Appraiser
(ASA) Business Valuation for the American Society
of Appraisers. Mr. Wawrzaszek was awarded the Accredited in Business Valuation
(ABV) designation by the American Institute of Certified Public Accountants
(AICPA). He is a recognized expert in the area of business valuation and business damages.
Formerly with the Detroit office of Coopers & Lybrand, he has been active in the areas
of business valuation and mergers and acquisitions since 1980.
Mr. Wawrzaszek has testified as an expert in cases
in United States Tax Court, Federal District Court, and Federal
Bankruptcy Court. He has also testified as an expert in
numerous state courts. He
has provided consulting and expert services in mediation and arbitration of a broad array
of financial issues requiring an analysis of business damages and business loss.
Mr. Wawrzaszek has contested valuation
issues with the Internal Revenue Service,
Federal Bankruptcy Court, He has also provided
expert testimony in cases of Marital Dissolution, Insurance Claims,
Business Losses, and other issues
requiring financial analysis for forensic purposes. He is an author
and speaker to numerous associations and professional societies, particularly
in the areas of Federal Taxation and Family
Limited Partnerships.
Susan L. Mueller, ASA,
CFA, CFP
Ms. Mueller is a Chartered Financial Analyst,
a Certified Financial Planner, and an Accredited Senior Appraiser
(ASA)-Business Valuation for the American Society of Appraisers.
Ms. Mueller has broad financial analytical experience. She holds an
MBA from the University of Cincinnati College of Business in Finance.
Ms. Mueller, with more than 17 years experience
in appraisal, has become a principal with a regional valuation firm
since 1986. Her expertise includes the valuation of Employee Stock
Ownership Plans (ESOP's). She also has broad experience in other
areas of business valuation for federal tax and corporate planning
purposes.