CURRICULUM VITAE

ACADEMIC AND PROFESSIONAL QUALIFICATIONS

• Bachelor of Commerce
  University of Toronto
  June 1993
• Chartered Accountant
  The Institute of Chartered Accountants of Ontario
  August 1995
• Chartered Business Valuator
  The Canadian Institute of Chartered Business Valuators
  December 1998
• Designated Specialist in Investigative and Forensic Accounting                                     The Institute of Chartered Accountants of Ontario
  January 2001

EXPERIENCE

• 2000 to Present                                         Partner, Marmer Penner Inc.
• 1996 to 2000
  Commenced association with Marmer Penner Inc., a firm providing a wide range of business valuation services and forensic accounting, quantification of damages, specializing in matrimonial litigation support issues
• 1996
  Mintz & Partners Corporation
  Business Valuation and Litigation Support Services
• 1996
  Coopers & Lybrand, Chartered Accountants
  General Practice and Income Tax
• 1991-1996
  Ernst & Young, Chartered Accountants
  General Practice and Forensic and Litigation Accounting

LECTURES AND PUBLISHED MATERIALS

2007 Co-authored article for Money and Family Law “Tax Savings Opportunities Where There is a U.S. Resident Payor”

2007 Co-authored article for Money and Family Law “2007 Federal Finance Minister’s Economic Statement”

2007 Co-chaired the seminar for “Valuation and Income Determination of Trusts” and presented a speech to the Law Society of Upper Canada on Income Determination of Trusts

2007 Co-authored article for Canadian Family Law Quarterly “Reliability of Financial Statements in Matrimonial Litigation”

2007 Co-authored article for Money & Family Law “Trust Valuation Issues: A Primer "

2007 Co-authored article for Money & Family Law “Trust Income Issues: A Primer "

2007 Co-authored article for Family Law Quarterly “Reliability of financial Statements in Matrimonial Litigatoin "

2007 Co-authored article for Money & Family Law “Court of Appeal Endorses Use of Black-Scholes Formula in Valuing Employee Stock Options"

2006 Co-authored article for Money & Family Law “Impact of Unreported Income on Business Value: Recent Case Law"

2006 Co-authored article for Money & Family Law “How to Save Costs With 'Draft Calculations'"

2006 Co-authored article for Money & Family Law “Universal Child Care Benefits"

2006 - Co-authored article for Money and Family Law “Recognizing the End Result of an Estate Freeze”

2006 - Co-authored article for Money and Family "Impact of Unreported Income on Business Value: Recent Case Law "

2006 - Lectured at the Marmer Penner Seminar on “The Role of the Accountant/Valuator in Family Law (2006)” on “A Review of Recent Cases Involving Valuation and Income Determination” and “How to Compute Income of Self-Employed Individuals When Under-Reporting of Income is Suspected”

2003 - Co-authored article for Money and Family "Attribution of Corporate Income Under Section 18 of the Guidelines - What is learned from Murray v. Murray? "

2003 - Lectured to Toronto Family Law Bar on the topic “How to Compute Income of Self-Employed Individuals when Under-Reporting of Income is Suspected”

2003 - Authored article for Money & Family Law “How to Compute Income of Self-Employed Individuals When Under-Reporting of Income is Suspected"

2003 - Co-authored article for Money and Family "Corporate Year Ends and Income Determination for Child Support Guidelines Purposes "

2002 - Lectured at the Epstein Cole seminar on the topic "Valuation of Unincorporated Professional Practices"

2001 - Lectured at the Institute of Law Clerks of Ontario Seminar on the topic "Determination of Income under the Child Support Guidelines"

2000 - Lectured at Canadian Institute of Chartered Business Valuators workshop on the topic "Employee Stock Option Valuations and Discount Considerations"

2000 - Co-authored article for the Law Society of Upper Canada's program "Return of the Six Minute Family Lawyer" on Stock Options

2000 - Lectured to Toronto Family Law Bar on the topic "Valuing Restricted Stock"

1999 - Authored paper for Business Valuation Digest "Valuing Restricted Stock"

1999 - Lectured to Toronto Family Law Bar on the topic "Valuation of Employee Stock Options and Related Family Law Issues"

1998 - Co-authored article for Money & Family Law "Income Tax Rates for Top Marginal Rate Ontario Taxpayers"

1997 - Co-authored article for Family Law "Valuing Stock Options: Variations in Vesting"