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STEVEN L. BROOKS is a partner with Friday Eldredge & Clark, where his areas of practice are mergers and acquisitions; venture capital and securities transactions; syndication; commercial lending; restructuring transactions; limited liability companies and partnerships; corporations; partnership taxation; corporate, partners, and subchapter S taxation; IRS and state and local tax audits, planning for start up companies; and business and corporate law. He is a certified public accountant and a member of the Arkansas and American bar associations. Mr. Brooks also is a member of the Benton County and Washington County bar associations, as well as the American institute of Certified Public Accountants and the Arkansas Society of CPAs. He earned his B.S.B.A. degree from the Sam M. Walton College of Business at the University of Arkansas, and his J.D. degree, cum laude, from the University of Arkansas, Lefler Law Center. (Little Rock and Fayetteville locations) TRAVIS BO LOFTIS SR. is an attorney with Cross, Gunter, Witherspoon & Galchus, P.C., where his areas of practice include labor relations, employment, workers' compensation and commercial/corporate law. He earned his B.A. degree from the University of Arkansas, Little Rock and his J.D. degree from the University of Arkansas at Little Rock School of Law. Mr. Loftis is a member of the American Bar Association (Labor and Employment Division), the Arkansas and Pulaski County bar associations, and The Federalist Society. In addition, he provides volunteer legal services for VOCALS - Volunteers Organization, Center for Arkansas Legal Services; American Bar association Law Related Education Committee Member. (Little Rock and Fayetteville locations) STEVEN F. SCHROEDER , JD, FIBA, BVAL, ASA, MCBA, is principal of the accounting firm, Schwartz & Associates, LLC, in Little Rock, Arkansas. He is a master certified business appraiser and accredited senior appraiser, who brings to his clients a unique combination of professional appraisal and financial analysis skills, and legal training. Mr. Schroeder is one of only 60 individuals in the United States to be certified in business valuation by both the ASA (American Society of Appraisers) and the IBA (Institute of Business Appraisers), and has valued many kinds of businesses including agriculture and ranching, distribution, technology, manufacturing, and retailing. He is a widely recognized expert in the valuation of community property business assets, such as family businesses, farming ventures, limited partnerships, and professional practices. In addition to his work in business valuation, Mr. Schroeder prepares economic loss reports for settlement brochures, and personally provides expert testimony at trial. He has testified at trial on numerous matters, and has been qualified as an expert witness in business valuation, lost earnings, finance, microeconomics, and economic loss. Mr. Schroeder was formerly elected to governor-at-large of the IBA, its highest national office, and is currently an established member of the institute's teaching faculty. He is a nationally recognized expert and speaker on valuation matters and has conducted seminars in California, Alaska, Texas, Florida, Arizona, Washington D.C., Louisiana, Massachusetts, Illinois, Missouri and Kentucky. (Little Rock and Fayetteville locations) JERRY SPRATT is the assistant legislative auditor for the Arkansas Division of Legislative Audit serving the organization for 34 years. Mr. Spratt earned his B.A. degree from Hendrix College and his M.B.A. degree from the University of Central Arkansas. He has directed the fraud deterrence and detection effort of the division since 1980 and has coordinated this function with numerous state, local and federal investigative agencies. Mr. Spratt is a member of the Arkansas Society of Certified Public Accountants, serving on its Professional Ethics Committee and nominated to serve on the Board of Directors, 2007-2010; the Association of Certified Fraud Examiners, currently serving as president of the Arkansas Chapter; and many other professional organizations. He also chairs the Investigative Audit Subcommittee of the Southwest Intergovernmental Audit Form. Mr. Spratt conducts seminars on fraud deterrence and detection for many professional and local organizations and associations. He is the past chairman of the Arkansas Federal Credit Union (AFCU) Supervisory Committee and is the AFCU board treasurer. Mr. Spratt received the Association of Certified Fraud Examiners' 2004 CFE of the Year award, the Arkansas Society of CPA's 2004 Outstanding CPA in Government award and the Society's 2005 Mac Angel Discussion Leader of the Year award. (Little Rock location) MICHAEL J. WEST is a former special agent serving 32 years as an investigator and police officer. He currently owns Arkansas Investigations, a private investigation agency specializing in background investigations, fraud, criminal defense and investigations. His primary clientele are practicing attorneys and their staff. Mr. West developed the first formal courses of computer forensics and computer search & seizure for the Air Force Office of Special Investigations (AFOSI) Academy. As an instructor with the AFOSI Academy and the National White Collar Crime Center (NWCCC), he instructed over 2000 federal, state and local attorneys, investigators, police officers, and insurance investigators on basic and advanced fraud investigations, computer search & seizure, and computer forensics. As an instructor at the Department of Justice National Advocacy Center (NAC), Mr. West also instructed "Technology in Litigation and Investigations" for DOJ attorneys and other prosecutors who receive initial and recurring training. He concluded a project (and published the results) where he was responsible for using data mining and analytical software to analyze the more than 800 million Medicare claims in an effort to identify healthcare fraud. Mr West obtained his Certified Fraud Examiner designation in July 2000. He is a Certified Law Enforcement Instructor in Arkansas. Mr. West holds a top secret clearance and conducts sensitive background investigations for the Defense Intelligence Agency, the National Geospatial-Intelligence Agency, and the Department of Defense. Most of his background has been focused on fraud and computer crimes investigations. Mr West is a member of the is a member of the Little Rock and Cabot Chamber of Commerce, the Better Business Bureau, and several volunteer groups. He serves on the Little Rock Regional Chamber's Small Business Advisory Council, is past-president of the Cabot Civitan Club and is on the Board of Directors for the Arkansas Better Business Bureau. Mr. West is a recent addition to the Lonoke County Leadership Training Program. (Fayetteville location)
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