BRIAN C. BECKER, PH.D.

Precision Economics, LLC
1901 Pennsylvania Avenue NW, Suite 200
Washington, DC 20006
Tel. (202) 530-1113
Cell (703) 283-9409
Fax. (202) 530-1144
brian@precisionecon.com
www.precisionecon.com

• Ph.D., Applied Economics (1993)
• M.A., Applied Economics (1991)

• B.A., Applied Mathematics and Economics (1988)

Precision Economics, LLC,
Washington, DC, 2001 - present
President

• Prepared more than 300 transfer pricing reports for taxpayers, the IRS, the Australian Taxation Office, and the Canada Revenue Agency on a variety of issues, including tangible property, cost sharing, intangible property, intercompany loans, guarantee fees, and service fees.
• Served as a lead transfer pricing economic expert for the IRS in the largest transfer pricing dispute and settlement on record, GlaxoSmithKline Holdings (Americas) v. Commissioner of Internal Revenue.
• Provided expert witness testimony—supporting two written reports—in the Tax Court of Canada in the transfer pricing dispute of General Electric Capital Canada Inc. v. Her Majesty the Queen.
• Served as an economic expert witness in the first two major transfer pricing trials in Australia.
• Submitted an expert witness report and provided testimony in United States Tax Court in a transfer pricing dispute.
• Prepared and defended expert reports quantifying damages in the contexts of anti-trust, patent infringement, trade secrets, and professional advice.
  
• Determined lost sales and profits to a retailer damaged by the 9/11 disaster, in an expert report and in oral testimony before an arbitration panel.
• Provided testimony and economic reports involving catfish, various steel products, and pineapples in hearings before the U.S. International Trade Commission.
• Submitted an economic expert report and provided testimony in an intellectual property and business valuation dispute before Delaware Chancery Court.
• Provided written and oral expert valuation testimony in U.S. Tax Court involving minority interests in a privately held publishing business.
• Submitted economic expert witness affidavits in investor class action litigation involving the specialists of the New York Stock Exchange.

"Valuation Expert Report," United States District Court, Southern District of Florida, Miami Division, Marine Hose Antitrust Litigation, Master Docket No. 08-MDL-1888-GRAHAM/TURNOFF, June 16, 2010, Deposition Testimony, Washington, DC, July 9, 2010.

"Second Statement of Brian Charles Becker," Federal Court of Australia, New South Wales District Registry, Between Devereaux Holdings Pty Limited, Applicant, and The Commissioner of Taxation of the Commonwealth of Australia, Respondent, June 30, 2010.

"Statement of Brian Charles Becker," Federal Court of Australia, New South Wales District Registry, Between Devereaux Holdings Pty Limited, Applicant, and The Commissioner of Taxation of the Commonwealth of Australia, Respondent, March 31, 2010.

"Economic Analysis of the Transfer Prices Between Weekend Warrior Trailers, Inc. and Leading Edge Designs, Inc.: 2002-2004," United States Tax Court, Weekend Warrior Trailers, Inc. et al, Petitioner, v. Commissioner of Internal Revenue, Respondent, Docket Nos. 6984-08, 6997-08, and 15166-08, January 22, 2010, Direct and Cross Examination Testimony, San Diego, California, February 23, 2010.

"Third Statement of Brian C. Becker," Federal Court of Australia, Victoria District Registry, Between SNF (Australia) PTY Limited, Applicant, and The Commissioner of Taxation of the Commonwealth of Australia, Respondent, May 15, 2009, Direct and Cross Examination Testimony, Melbourne, Australia, July 29-30, 2009.

"Second Statement of Brian C. Becker," Federal Court of Australia, Victoria District Registry, Between SNF (Australia) PTY Limited, Applicant, and The Commissioner of Taxation of the Commonwealth of Australia, Respondent, March 23, 2009, Direct and Cross Examination Testimony, Melbourne, Australia, July 29-30, 2009.

"Statement of Brian C. Becker," Federal Court of Australia, Victoria District Registry, Between SNF (Australia) PTY Limited, Applicant, and The Commissioner of Taxation of the Commonwealth of Australia, Respondent, March 2, 2009, Direct and Cross Examination Testimony, Melbourne, Australia, July 29-30, 2009.

"Economic Analysis of the Taxpayer’s Expert Reports in the Matter of Guarantees Made by General Electric Capital Corporation to General Electric Capital Canada, Inc.: 1996–2000," General Electric Capital Canada Inc. v. Her Majesty the Queen, Tax Court of Canada, 2006-1385(IT)G, May 7, 2009, Direct and Cross Examination Testimony, Toronto, Canada, June 17, 2009.

"Economic Analysis of the Guarantees Made by General Electric Capital Corporation to General Electric Capital Canada, Inc.: 1996–2000," General Electric Capital Canada Inc. v. Her Majesty the Queen, Tax Court of Canada, 2006-1385(IT)G, April 14, 2009, Direct and Cross Examination Testimony, Toronto, Canada, June 17, 2009.

"Damages Rebuttal Expert Report," United States District Court, Southern District of Florida, Case No. 07-80826, June 16, 2008, Deposition Testimony, Washington, DC, June 27, 2008.

"Statement of Brian C. Becker," Roche Products Pty. Ltd. vs. Federal Commissioner of Taxation, Administrative Appeals Tribunal, Taxation Appeals Division, New South Wales District Registry, NO NT7 AND NT56-65 OF 2005, August 30, 2007, Direct and Cross Examination Testimony, Sydney, Australia, February 20-21, 2008.

"Leslie J. Leff et. al., v. Morgan Lewis & Bockius, LLP: Valuation Expert Report," JAMS Arbitration Hearing, March 15, 2007, Direct and Cross Examination Testimony, Philadelphia, PA, April 19, 2007.

"Assessing the Impact of Revoking Antidumping Orders on Canned Pineapple Fruit from Thailand on the Domestic Industry," in Canned Pineapple Fruit from Thailand, Investigations No. 731-TA-706 (Second Review), United States International Trade Commission, with A. Parsons, January 5, 2007.

"Affidavit of Brian C. Becker, Ph.D. in Support of Plaintiffs' Initial Discovery Plan," in CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM, On Behalf of Itself and All Others Similarly Situated vs. THE NEW YORK STOCK EXCHANGE, INC., et. al., United States District Court, Southern District of New York, Civil Action No. 03-CV-9968-UA, May 23, 2006.

"Affidavit of Brian C. Becker" and "Economic Analysis of Sales Dispersion And "Make-Up" Sales," in Re Appraisal Between, DUANE READE, INC., and ST. PAUL FIRE AND MARINE INSURANCE COMPANY, December 16, 2004, Appraisal Panel Hearing, Direct and Cross Examination Testimony, April 27, 2005.

"The Steel Industry: An Automotive Supplier Perspective," in Certain Hot-Rolled Flat-Rolled Carbon-Quality Steel Products from Brazil, Japan, and Russia, Investigations Nos. 701-TA-384 and 731-TA-806-808 (Review), United States International Trade Commission, Testimony at Hearing, March 2, 2005.

"Affidavit of Brian C. Becker, Ph.D., Submitted in Support of Defendant's Motion to Dismiss the Indictment and Inspect the Grand Jury Minutes," in THE PEOPLE OF THE STATE OF NEW YORK, against THEODORE C. SIHPOL, Indictment No. 1710/2004, Supreme Court of the State of New York, County of New York, February 9, 2005.

"Fair Market Value Estimate of the But-For Commissions Earned by Maitake Products, Inc. from August 17, 2001 Through April 10, 2006," in MAITAKE PRODUCTS, INC., AND SUN MEDICA CO., LTD., v. TRANS-HERBE, INC., Superior Court of New Jersey Law Division - Bergen County, Docket No: L-9476-02, December 10, 2004, Deposition Testimony, January 28, 2005.

"Economic Analysis of Colortyme's Lost Profits," in DL KING, LLC D/B/A COLORTYME, v. KEVIN COLEMAN AND ABC TELEVISION & APPLICANCE RENTAL, INC., D/B/A PRIME TIME RENTALS, Circuit Court of Halifax County, Virginia, Case No. CH02000102-00, August 18, 2004.

"Affidavit of Brian C. Becker," in KEITH PARKS, et. al., Individually, and on Behalf of Others Similarly Situated, v. GOLD KIST, INC., et. al., Superior Court of Dekalb County, Georgia, Civil Action Case No. 04-CV-7263-4, August 10, 2004, Deposition Testimony, August 24, 2004.

"Punitive Damages Report," in KATHLEEN McCORMACK et al. v. WYETH et al., Superior Court of the District of Columbia, Civil Case No. 02-CA-6082, Deposition Testimony, May 20, 2004.

"Third Affidavit of Brian C. Becker, Ph.D.," in CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM, On Behalf of Itself and All Others Similarly Situated vs. THE NEW YORK STOCK EXCHANGE, INC., et. al., United States District Court, Southern District of New York, Civil Action No. 03-CV-9968-UA, April 6, 2004.

"Second Affidavit of Brian C. Becker, Ph.D.," in CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM, On Behalf of Itself and All Others Similarly Situated vs. THE NEW YORK STOCK EXCHANGE, INC., et. al., United States District Court, Southern District of New York, Civil Action No. 03-CV-9968-UA, January 16, 2004.

"Affidavit of Brian C. Becker, Ph.D.," in CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM, On Behalf of Itself and All Others Similarly Situated vs. THE NEW YORK STOCK EXCHANGE, INC., et. al., United States District Court, Southern District of New York, Civil Action No. 03-CV-9968-UA, January 6, 2004.

"Assessing the Impact of Imported Frozen Basa and Tra Fillets from Vietnam on the U.S. Frozen Catfish Fillet Industry," United States International Trade Commission, Inv. No. 731-TA-1012 (Final, with A. Salzberg), submitted June 11, 2003, Testimony at Hearing, June 17, 2003.

"Valuation of Estate of Josephine Thompson's Shares in Thomas Publishing Company as of May 2, 1998," submitted February 14, 2003 and "Rebuttal Valuation of Estate of Josephine Thompson's Shares in Thomas Publishing Company," submitted May 27, 2003 in Estate of Josephine T. Thompson v. Commissioner of Internal Revenue, U.S. Tax Court, No. 4939-02. Direct and Cross Examination Testimony, New York, NY, June 4-5, 2003.

"Analysis of Xentex's Expenses," in Xentex Technologies, Inc., Chapter 11 Reorganization, Motion of TMB, LLC for an Order Appointing a Chapter 11 Trustee, United States Bankruptcy Court for the Northern District of Illinois Eastern Division, Deposition Testimony, April 23, 2003.

"Insolvency Analysis Regarding Xentex Technologies, Inc. as of February 7, 2003," in Xen Investors, LLC v. Xentex Technologies, Inc., C.A. NO. 19713 NC In the Court of Chancery for the State of Delaware in and for New Castle County, Report Submitted February 7, 2003; Deposition Testimony February 27, 2003; Direct and Cross Examination Testimony, March 4, 2003.

"Economic Testimony," United States International Trade Commission, Inv. Nos. 731-TA-986 and 987 (Final), Testimony at Hearing, November 22, 2002.

"The State of Venture Capital Investment in the U.S. Telecommunications Sector," White Paper Submission to the Federal Communications Commission Regarding Spectrum Auction 46, Washington, DC, September 20, 2002.

"Economic Damages Report," In: Jerry Brown vs. Education Services International, Judicial Arbitration and Mediation Services, Inc. (JAMS) Arbitration, Washington, DC, April 4, 2002 (written testimony).

"Economic Testimony," United States International Trade Commission, Inv. Nos. 731-TA-986 and 987 (P), Testimony at Hearing, December 17, 2001.

"COMPAS Economic Analysis of Various Quota Remedies for Hot Bar/Light Shaped Steel, Rebar, and Welded Tubular Products (Products 9, 11, and 20)," United States International Trade Commission, Inv. No. TA-201-73, Pre-hearing report filed October 29, 2001, Testimony at Hearing, November 8, 2001, Post-hearing report filed November 14, 2001.

"Expert Report of Brian C. Becker, Ph.D.," In: Muze, Inc. vs. Alliance Entertainment Corp; Matrix Software, Inc., and Eric Weisman; and Michael Erlewine; and Does 1 through 10, inclusive, March 2, 2001, United States District Court, Central District of California, Western Division, Case No. 00 - 00620 RSWL (CWx), Deposition Testimony, April 3, 2001.

"Economic Expert Report In: William A. Clutter d/b/a BC Transportation Consultants, Petitioner v. Transportation Services Authority of Nevada, Respondent," December 11, 2000, District Court, Clark County, Nevada, Case No. A387827, Dept. No. VII, Docket No. P.(written report and affidavit).

"Economists' Expert Report on Uzbekistan Imports, An Economic Assessment of the Impact of Termination of the Investigation of Uranium Imports from Uzbekistan," United States International Trade Commission, Inv. Nos. 731-TA-539-C, E and F (Review), Report filed June 5, 2000, Testimony at Hearing, June 13, 2000 (with A. Wechsler).

Economic Witness on Uranium from Kazakhstan, United States International Trade Commission, Inv. No. 731-TA-539-A (Final), United States International Trade Commission, Testimony at Hearing, June 9, 1999 (with A. Wechsler).

"Expert Report In the Matter of Dumped Certain Prepared Baby Foods Originating in or Exported from The United States of America," The Canadian International Trade Tribunal Public Interest Inquiry No. PB-98-001, August 10, 1998. Direct and Cross Examination Testimony, September 15, 1998.

Economic Witness on Changed Circumstances Review for Titanium Sponge from Japan, Kazakhstan, Russia, and Ukraine, United States International Trade Commission, Testimony at Hearing, June 8, 1998.

Witness on Economic Methodologies Panel for Proposed Amendments to Rules of Practice and Procedure; Five-Year Reviews, United States International Trade Commission, Testimony at Hearing, February 26, 1998.

"An Economic Analysis of the Compensation paid to Executives of the Dexsil Corporation 1989-1990," executive compensation case # 1349-93, United States Tax Court, June 8, 1994 (written testimony, with G. Godshaw).

1. "Projected and Actual Profits’ Impact on Licensees," Tax Management Transfer Pricing Report, Vol. 17, No. 11, October 9, 2008, pp. 461-466.
2. "The Economics of Cost Sharing Buy-Ins: Questions and Answers," Tax Management Transfer Pricing Report, Vol. 16, No. 24, April 24, 2008, pp. 950-953.
3. "Benchmarking Manufacturing or Distribution Entities Against the Profits of Consolidated Companies," Tax Management Transfer Pricing Report, Vol. 13, No. 5, July 7, 2004, pp. 236-237.
4. "An Examination of Goodwill Valuation Methodologies," Corporate Governance Advisor, Vol. 10, No. 4, July/August 2002, pp. 35-40 (with M. Riedy and K. Sperduto).
5. "Comparable Profits Method: Accounting for Margin and Volume Effects of Intangibles," Tax Management Transfer Pricing Report, Vol. 10, No. 19, February 6, 2002, pp. 831-833.
6. "Cost Sharing Buy-Ins," Chapter in Transfer Pricing Handbook, 3rd Edition, and Transfer Pricing International, edited by Robert Feinschreiber, John Wiley & Sons, 2002, pp. A-3 - A-16.
7. "Cost Sharing Buy-Ins," Corporate Business Taxation Monthly, Vol. 3, No. 3, December 2001, pp. 26-35.
8. "Further Thoughts on Cost Sharing Buy-Ins: A Review of the Market Capitalization and Declining Royalty Methods," Tax Management Transfer Pricing Report, Vol. 10, No. 6, July 11, 2001, pp. 195-197.
9. "Valuing In-Process R&D for Acquisitions: Economic Principles Applied to Accounting Definitions," Tax Management Transfer Pricing Report, Vol. 9, No. 10, September 20, 2000, pp. 323-326.
10. "Should a Blockage Discount Apply? Perspectives of Both A Hypothetical Willing Buyer and A Hypothetical Willing Seller," Business Valuation Review, Vol. 19, No. 1, March 2000, pp. 3-9 (with G. Gutzler).
11. "Does a Small Firm Effect Exist when Using the CAPM? Not Since 1980 and Not when Using Geometric Means of Historical Returns," Business Valuation Review, Vol. 18, No. 3, September 1999, pp. 104-111 (with I. Gray).
12. "Transfer Pricing and Foreign Exchange Risk," Tax Management Transfer Pricing Report, Vol. 8, No. 6, July 14, 1999, pp. 251-256 (with M. Bajaj and J. Neuberger).
13. "The Control Premium: An Initial Look Into a Strict Monetary Value Approach," Business Valuation Digest, Vol. 5, No. 1, July 1999, pp. 12-15.
14. "Using Average Historical Data for Risk Premium Estimates: Arithmetic Mean, Geometric Mean, or Something Else?," Business Valuation Review, December 1998, Vol. 17, No. 4, pp. 136-140 (with I. Gray).
15. "The Cost of Carry: An Inflation Adjustment to Assure Consistent Real Profit Margins," Tax Management Transfer Pricing Report, Vol. 7, No. 17, December 23, 1998, pp. 639-643 (with B. Brooks).
16. "The Peculiar Market for Commercial Property: The Economics of 'Improving' a Rental Property," The Southwestern Journal of Economics, July 1998, Vol. II, No. 2, pp. 104-121.
17. "The Effects of Inflation on Cross-Country Profit Comparisons," Tax Management Transfer Pricing Report, Vol. 7, No. 3, June 3, 1998, pp. 77-82 (with B. Brooks).
18. "Quantifying Comparability for Applications in Economic Analysis: The Weighted Distance Method," The Southwestern Journal of Economics, Volume 2, Number 1, April 1997, pp. 128-141 (with K. Button).
19. "Minority Interests in Market Valuation: An Adjustment Procedure," Business Valuation Review, Volume 16, Number 1, March 1997, pp. 27-31.
20. "Capital Adjustments: A Short Overview," Tax Management Transfer Pricing Report, Vol. 5, No. 19, January 29, 1997, pp. 613-619.
21. "Multiple Approaches to Valuation: The Use of Sensitivity Analysis," Business Valuation Review, Volume 15, Number 4, December 1996, pp. 157-160.
22. "The Robin Hood Bias: A Study of Biased Damage Awards," The Journal of Forensic Economics, Volume 9, No. 3, Fall 1996, pp. 249-259.
23. "Three Technical Aspects of Transfer Pricing Practice: Distinguishing Methods, Using Statistical Ranges, and Developing Data Sets," Tax Management Transfer Pricing Report, Vol. 5, No. 4, June 19, 1996, pp. 97-103.
24. "The Final Transfer Pricing Regulations: The More Things Change, the More they Stay the Same," Tax Notes, Volume 64, #4, pp. 507-523, 1994 (with G. Carlson, et. al.).
25. "Philadelphia's Luxury Hotels: Boom or Bust?," The Cornell Hotel and Restaurant Administration Quarterly, Volume 33, #2, pp. 33-42, 1992.

"Transfer Pricing," Guest Lecturer at The Georgetown University Law School, November 5, 2009.

"Fundamentals of Transfer Pricing," Conference Chair, IIR Seminar, London, UK, October 29, 2008.

"Fundamentals of Transfer Pricing," Speaker on Transfer Pricing Methods, IIR Seminar, London, UK, June 11, 2008.

"Transfer Pricing," Guest Lecturer at The George Washington University Law School, March 26, 2008.

"Economics of Private Student Loans," Speaker on the 2008 National Council of Higher Education Loan Programs Leadership Conference: As the Dust Settles, Sarasota, FL, January 9, 2008.

"Economists in Transfer Pricing: Intangibles, Audits, and APAs," Council for International Tax Education, Inc.: U.S. Transfer Pricing Planning and Controversies, Houston, TX, October 15, 2007.

"New IRS Rules for Transfer Pricing of Services," Strafford Publications Teleconference Speaker on Methods and Services Sharing Agreements, July 10, 2007.

"New IRS Rules for Transfer Pricing of Services," Strafford Publications Teleconference Speaker on Methods and Services Sharing Agreements, May 8, 2007.

"Economists in Transfer Pricing: Intangibles, Audits, and APAs," Council for International Tax Education, Inc.: U.S. Transfer Pricing Planning and Controversies, Washington, DC, April 23, 2007.

"Profitability and R&D for PhRMA," Pharmaceutical Research and Manufacturers of America Conference, Charlottesville, VA, January 26, 2007.

"Economics of Mass Tort: Lead Paint," Gerson Lehrman Group Seminar, New York, NY, November 16, 2005.

"Understanding the Issues Involved in the Valuation of Intangibles," Transfer Pricing: Best Practices for Managing the Corporate Transfer Pricing Function, Infonex Seminar, San Francisco, CA, October 27, 2005.

"Maximizing Revenue, Minimizing Taxpayer Burden," Emcee and Speaker for Discussion of "Revenue Matters," National Press Club, Washington, DC, June 7, 2005.

"Intangible Valuation in Transfer Pricing," Transfer Pricing Roundtable: Best in Class Practices for Companies, Infonex Seminar, New York, NY, May 25, 2005.

"Transfer Pricing Workshop," Workshop Chair and Speaker, IIR Ltd., London, UK, April 25, 2005.

"The Steel Industry: An Automotive Supplier Perspective," National Press Club, Washington, DC, February 16, 2005 (with Kevin Hassett.)

"Probability and Statistics," Digital Sandbox Risk Analysis Seminar Series, Reston, Virginia, October 14, 2004.

"The Economics of Transfer Pricing: Independent Arm’s Length Analysis," Council for International Tax Education: U.S. Transfer Pricing Planning & Controversies, New York, NY, August 16, 2004.

"Transfer Pricing Workshop," Workshop Chair and Speaker, IIR Ltd., London, UK, April 21, 2004.

"Economists in Transfer Pricing: Independence, Methodologies, and Case Study," Council for International Tax Education: U.S. Transfer Pricing 101, New York, NY, February 23, 2004.

"Profitability Analysis of NYSE Trading Specialists," American Enterprise Institute Seminar Series, Washington, DC, October 8, 2003.

"Economists in Transfer Pricing: Independence, Cost Sharing, and CPM Volume Effects," Council for International Tax Education: U.S. Transfer Pricing Planning & Compliance, New York, NY, August 18, 2003.

"Economists in Transfer Pricing: Profit Splits, Volume Effects, Cost Sharing, and Real Options," Council for International Tax Education: U.S. Transfer Pricing Planning & Compliance, Washington, DC, May 6, 2003.

"Economists in Transfer Pricing: Profit Splits, Volume Effects, Cost Sharing, and Real Options," Council for International Tax Education: U.S. Transfer Pricing Planning & Compliance, Dallas, TX, March 24, 2003.

"Topics in Transfer Pricing and Valuation," Conference Chair, Discussion Topics "Cost Sharing Buy-In Valuations" and "Volume Effects of Intangibles," Internal Revenue Service, Washington, DC, December 9-10, 2002.

"Economists in Transfer Pricing: Cost Sharing and Real Options," Council for International Tax Education: U.S. Transfer Pricing Planning & Compliance, New York, NY, September 23, 2002.

"Valuation of Intangible Property and Cost Sharing Arrangements," Economist Group of the Internal Revenue Service, San Francisco, CA, June 25, 2002.

"Valuation of Intangible Property and Cost Sharing Arrangements," Southeast Region of Internal Revenue Service, Atlanta, GA, May 10, 2002.

"Economists in Transfer Pricing: CPM and Cost Sharing," Council for International Tax Education: U.S. Transfer Pricing Planning & Compliance, Washington, DC, May 6-7, 2002.

"Pricing Cost Sharing Buy-Ins and Other Intercompany Transfers," Council for International Tax Education: U.S. Transfer Pricing Planning & Compliance, New York, NY, November 15-16, 2001.

"Pricing Cost Sharing Buy-Ins and Other Intercompany Transfers," ATLAS Intermediate U.S. International Tax Update, Cleveland, Ohio, November 5, 2001.

"Cost Sharing Buy-Ins: Market Capitalization, Declining Royalty, and Other Methods," Internal Revenue Service Annual Economist Convention, Washington, DC, July 25, 2001.

"The Relative Values of Early and Late Stage Research & Development," presentation to Shaw Pittman, McLean, Virginia, March 28, 2001.

"Valuation Concepts in Family Limited Partnerships," two hour presentation to Internal Revenue Service Northeast Engineers, Fort Monmouth, New Jersey, August 30, 2000.

"The Discounted Cash Flow Method and Other Valuation Concepts," two hour presentation to IRS Kansas and Missouri District Estate & Gift Tax attorneys and managers, Kansas City, Kansas, October 4, 1999.

"The Discounted Cash Flow Method and Other Valuation Concepts," presentation to IRS New York District Estate & Gift Tax attorneys and managers, New York, NY, August 16, 1999.

"Business Valuation," national closed circuit televised broadcast for Internal Revenue Service Estate Tax Agents, September 23, 1997 (with J. Murphy).

"Valuation and Finance Principles Applied to Transfer Pricing," a presentation to IRS and Treasury Department economists, Washington, DC, September 11, 1997 (with T. Reichert).

"The Peculiar Market for Commercial Property: An Economically Irrational Situation," Southwestern Economics Association Annual Meeting, Houston, Texas, March 23, 1996.

"The Robin Hood Bias: A Study of Biased Damage Awards," Southwestern Economics Association Annual Meeting, Houston, Texas, March 22, 1996.

"Quantifying Comparability for Applications in International Trade and Intercompany Transfer Pricing: The Weighted Distance Method of Analyzing Comparability," Southwestern Economics Association Annual Meeting, Houston, Texas, March 21, 1996.

"Some Economic Issues in Transfer Pricing," World Trade Institute: Tax Aspects of Intercompany Transfer Pricing, New York, NY, November 9-10, 1995.

Inclusion in Euromoney's "Expert Guide to the World's Leading Transfer Pricing Advisors," 2010.

Bloomberg Television Interview, New York Stock Exchange Trading Specialists, October 8, 2003.

"Valuation Evaluation: How to Determine the Size of Interest in an LLC," CFO.com, Ask the Experts, August 31, 2001.

CRITERION FINANCE, L.L.C., Washington, DC, 2001 - 2001
Partner and Senior Vice President

• Authored expert reports and articles on various transfer pricing topics, including cost sharing buy-ins.
• Wrote an expert report and provided deposition testimony estimating damages to a music database corporation from the anti-competitive acts of a competitor.

LECG, LLC, Washington, DC, 1999 - 2001
Senior Managing Economist

• Served as an economic expert in a pharmaceutical patent dispute regarding the relative values of early and late stage compounds.
• Submitted expert report on the process used to determine financial viability for state certified transportation services.

ECONOMIC CONSULTING SERVICES INC., Washington, DC, 1995 - 1999
Senior Economist (promoted from Economist)

• Analyzed transfer prices for corporations in a number of industries, including oil products, pharmaceuticals, consumer products, and software.
• Testified as an economic expert in international trade matters before the Canadian International Trade Tribunal and the U.S. International Trade Commission.

ARTHUR ANDERSEN, L.L.P., Washington, DC, 1994 - 1995
Manager, Economics Group

• Directed more than 20 transfer pricing studies.
• Submitted an expert witness report on executive compensation in Tax Court.

DELOITTE & TOUCHE NATIONAL TAX OFFICE, Washington, DC, 1992 - 1994
Senior Consultant, Economics Group

• Performed numerous tax economic analyses, primarily transfer pricing.
• Participated in seminars regarding transfer pricing and international taxation.

• MBA level Corporate Finance and Derivative Security courses.

• MBA and undergraduate Statistics courses.

• MBA level Productions and Operations Management course.

• Undergraduate level Computer Applications courses.