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LAURA S. LEOPARDI , CPA/ABV/CFF, MBA, is the managing member of Laura S. Leopardi, CPA, PLLC, a professional consulting practice in North Scottsdale offering business valuation, litigation support, forensic accounting and business intermediary services. Ms. Leopardi has testified in federal bankruptcy and civil courts, Maricopa County civil and family courts, and Mohave County civil court. She is court appointed as a federally authorized tax practitioner and special master in connection with business valuations, forensic accounting, and the determination of adjusted gross income earnings for purposes of child support obligations. Ms. Leopardi also performs damage calculations in connection with breach of contract, business interruption, wrongful termination, quantum merit recovery, and unjust enrichment cases. She values privately held businesses in connection with mergers and acquisitions, strategic and succession planning, estate planning, and marital dissolutions. Ms. Leopardi also values intangible assets, stock options, employee stock ownership plans and family limited partnerships. She has more than 20 years of experience, including a Big 4 CPA firm, Fortune 25 Company, and an investment bank. In addition to being a frequent lecturer to professional advisors and their clients, Ms. Leopardi's written works have been published. She earned her B.S. degree from East Carolina University and her M.B.A. degree from Case Western Reserve University. SUSANNAH D. SABNEKAR, CPA/ABV, DABFA, is the managing member for Sabnekar & Associates, PLLC, a firm that specializes in business valuation, litigation support services, reorganization strategies and bankruptcy proceedings. Ms. Sabnekar is a certified public accountant (CPA) (Arizona), a diplomat of the American Board of Forensic Accountants (DABFA), an accredited business valuator (ABV), and a candidate member of the American Society of Appraisers (ASA). She has performed services in the areas of sales, merger and acquisitions, estate and gift tax valuations, business valuations (for numerous purposes), bankruptcy proceedings (both business entities and individuals), family law cases, business related disputes, damage calculations, personal injury damage studies and lost wage calculations. Ms. Sabnekar has been court appointed as a receiver and/or forensic accountant in numerous cases, and has provided consulting services to legal counsel in its defense of public companies before the SEC. She has provided expert witness testimony for both bench and jury trials, binding arbitrations, mediations and depositions. Ms. Sabnekar also is a frequent writer for Shannon Pratt's BV Q&A Update and is a frequent lecturer for various organizations. She earned her B.S. degree from Arizona State University.
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