克里斯托弗·米. 就喜欢, CPA/ABV/CFF, CFE

克里斯托弗·米. (Chris) 就喜欢 is Shareholder-in-charge of LBMC’s Valuation & 诉讼支持 Services practice. His passion for these two service areas is driven by opportunities to teach attorneys, triers of fact and business owners about the 金融 and analytical aspects of these engagements.  Chris started his career in public accounting as a 金融 statement auditor and spent two years in that role before moving into the Valuation and 诉讼支持 Services group where he spends the majority of his career engaged in commercial litigation with complex 金融 and economic issues.  He has testified numerous times as an expert witness regarding lost profits in commercial litigation cases.  His engagements include litigation resulting from the following:

• 违反合同
• Infringement of intellectual property
• 不公平竞争
• 股东纠纷
• 挪用公款
• 证券欺诈

These engagements require the compilation and analysis of large amounts of accounting, 金融, 统计和经济数据.  He summarizes and presents this data in a clear and convincing manner using meaningful and concise reports, visual aids and effective expert testimony. Representative litigation engagements include the following:

• Fraud examination involving embezzlement by an employee of $1.1 million over a ten year period using four different schemes leading to a plea agreement with the district attorney’s office
• Fraud examination involving embezzlement of $670,000 over a three year period requiring testimony in criminal court
• Trade dress infringement case regarding guitar design requiring a calculation of defendant’s profits and testimony for disgorgement of those profits in Federal Court
• Copyright infringement case involving floor plan designs requiring a calculation of defendant’s profits and testimony for disgorgement of those profits in Federal Court
• Valuations of affiliated companies subject to a shareholder dispute and conflicts of interest requiring testimony in Chancery Court
• Assessment of lost profits related to an alleged inducement to breach a non-solicitation agreement leading to testimony in Federal Court

Chris performs business valuations and valuations of intangible assets covering a broad spectrum of industries.  Chris performs valuations to assist his clients with the following:

• Goodwill impairment testing to comply with FASB ASC 350
• Valuations of intangible assets and earnouts to comply with FASB ASC 805 regarding the allocation of purchase price to tangible and intangible assets
• Valuations of stock-based compensation including stock options, restricted stock and phantom stock to comply with IRC 409A and FASB ASC 718
• Valuations of closely-held companies for the purpose of determining the value of equity interests in those companies for federal and state gift and estate tax planning and reporting
• 兼并与收购

Chris’ valuation practice has a concentration in healthcare and healthcare technology companies.  医疗保健 companies valued include physician practices, 流动手术中心, 急救中心, 成像中心, dialysis clinics and assisted living facilities.  Chris has significant experience in the valuation of complex earnouts and intangible assets including the following:

• 商标和商号
• 专有技术
• 客户关系
• 不竞争协议
• 个人的善意

认证

• 注册会计师(CPA)
• Accredited in Business Valuation (ABV)
• 注册欺诈审查员(CFE)
• Certified in Financial Forensics (CFF)