Gary Trugman, CPA/ABV, MCBA, ASA, MVS

Gary Trugman is President of Trugman Valuation Associates, a firm specializing in business valuation and litigation support services. Business valuation experience includes a wide variety of assignments including closely-held businesses, professional practices and thinly traded public companies. Industries include but are not limited to security, automotive, funeral homes, health care, securities brokerage and financial institutions, retail, manufacturing, service, and professional business establishments. Assignments have also included the valuation of stock options and various types of intangible assets.

Business valuation and litigation support services have been rendered for a variety of purposes including, but not limited to family law matters, business damages, lender liability litigation, buy-sell agreements, shareholder litigation, estate and gift tax matters, buying and selling businesses, malpractice litigation, wrongful death, sexual discrimination, age discrimination, wrongful termination, and breach of contract. Representation in litigation includes plaintiff, defendant, mutual, and court-appointed neutral.

Court Testimony: Has been qualified as an expert witness in State Courts of New Jersey, New York, Pennsylvania, Connecticut and Florida, Federal District Court in Newark, New Jersey and Hammond, Indiana, and has performed extensive services relating to court testimony. Testimony has also been provided in arbitration cases before the National Association of Securities Dealers and the American Stock Exchange, as well as other forms of arbitration.

Court Appearances: Has appeared in the following courts: New Jersey -- Morris, Sussex, Bergen, Burlington, Passaic, Mercer, Middlesex, Monmouth, Essex, Hunterdon, Warren, Hudson, and Union. New York -- Bronx and Westchester. Florida -- Palm Beach, Polk and Lee . Connecticut -- Fairfield, Milford/Ansonia, Middlesex. Pennsylvania -- Montgomery, Lehigh. Massachusetts -- Middlesex. Indiana -- Marion. California -- San Jose.

Court Appointments: Has been court appointed in New Jersey's Morris, Sussex, Essex, Union, Hunterdon, Somerset, Monmouth, Middlesex, Passaic, Warren, Bergen, and Hudson counties by numerous judges.

Mutual Expert: Regularly serves as a mutually-agreed upon expert.

Early Settlement Panel: Has served on the Blue Ribbon Early Settlement Panel in Sussex County.

Ronald L. Seigneur, MBA, CVA, CPA/ABV

Ronald L. Seigneur, MBA, CPA/ABV, CVA is a partner in Seigneur Gustafson LLP, a CPA firm located in Lakewood, Colorado. He holds the AICPA specialty designation of Accredited in Business Valuation (ABV), and is a Certified Valuation Analyst (CVA) with the National Association of Certified Valuation Analysts.

He has published over 100 articles on business valuation, commercial damages, leadership, and related subjects. Ron has developed & taught a number of intermediate and advanced business valuation courses for the AICPA, NACVA, state Bar Associations; and currently serves as the chair of the AICPA BV Webcast production team.

Ron has been qualified and provided testimony as an expert witness in several jurisdictions on a wide range of issues ranging from complex business valuations, forensic investigations, and various forms of economic damages. Ron has served appointments as trustee, mediator, arbitrator, special master of the court, as well as serving as an expert for the Colorado State Board of Accountancy and Colorado Attorney General.

He is co-author of the 1300+ page treatise on business appraisal titled Financial Valuations: Applications and Models, published in 2006 by John Wiley & Sons. He is a past chair of the AICPA ABV Credential Committee and has been a member of the AICPA BV Committee, the AICPA Consulting Services Executive Committee, past chair of the NACVA Professional Standards Board, and past Treasurer of the Colorado Society of CPAs. Mr. Seigneur was inducted into the AICPA Business Valuation Hall of Fame in 2006, is a fellow of the College of Law Practice Management and has been an adjunct professor at the University of Denver College of Law for over 18 years where he teaches financial, management and leadership courses. He has a Bachelor of Arts in Hotel, Restaurant and Institutional Management from Michigan State University, and a Master of Business Administration in Corporate Policy and Finance from the University of Michigan.

Stacy Preston Collins, CPA/ABV

Stacy Preston Collins, CPA/ABV is a Managing Director at Financial Research Associates, with offices in Pennsylvania, New Jersey and New York. She has provided expert testimony on business valuation and forensic accounting issues in several states. 

Ms. Collins’ experience includes marital dissolution cases, corporate litigation, estate planning valuations and transactions.  She has co-authored courses on business appraisal and has presented valuation and forensic accounting topics to financial professionals, attorneys and judges in many forums.

Ms. Collins was a faculty member at the American Bar Association’s Family Law Advocacy Institute in Houston, Texas from 2003 to 2005 and in 2007, and has been active in the Institute’s annual Mock Trial since 2000.  She participated as an instructor/mentor at the American Academy of Matrimonial Lawyers’ Institute for Training Family Law Associates in 2006-2007.

Ms. Collins is a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants.  She holds the Accredited in Business Valuation (ABV) designation from the AICPA and is a member of the AICPA’s Family Law Task Force.  Ms. Collins is also a Candidate of the American Society of Appraisers.

CPE Credit Information

Earn 2 Interactive CPE Credits (Consulting Services)
Business Valuation Resources, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. www.nasba.org NASBA Sponsor