Maria Fergus, CPA, CVA
Tamiyasu, Smith, Horn & Braun
1991 N. Gateway Blvd.
Fresno, CA 93727
Phone: 559-252-8585
Fax: 559-252-4655
E-mail: MFergus@tshb.com
Maria Fergus approaches every consulting service objectively, analyzing the relevant economic issues with the integrity to efficiently and effectively assist in resolving disputes. Maria has extensive experience in community property matters, such as complex family law calculations involving income available for support purposes, separate asset tracings, apportionment of community and separate property interests in real property, application of the Pereira and Van Camp cases to separate property businesses, and business valuations for marital dissolution purposes. Maria is a member of CALCPA Society Family Law Section, past co-Chairman of the Litigation Services Committee (now the Litigation Consulting Services Group) in San Diego, and past discussion leader of the Downtown Discussion Group of the San Diego Chapter.
John W. Heberger, CPA/ABV/CFF, CVA
Financial Professional
5090 North Fruit Avenue, Suite 102
Fresno, CA 93711
Phone: 559-227-9772
Fax: 559-227-6933
E-mail: john@hnm-cpas.com
John has over 39 years of diversified business, management, financial and transactional experience. He believes there is an equitable solution to all disputes and actively seeks to identify and communicate the best solution that is fair to all concerned. He is pragmatic, practical and creative in resolving issues and roadblocks to success, whether it is in dispute resolution or active client planning. He fervently believes in 'Creating Value through Service and Ideas.'
David E. Harris, CPA
Financial Professional
545 E. Alluvial Ave. Ste. 113
Fresno, CA 93720
Phone: 559-431-4205
E-mail: david@deharriscpa.com
Brian R. Patterson
The Patterson Group
Financial Professional
7050 N. Fresno Street, #105
Fresno, CA 93720
Phone: 559-320-0285
Fax: 559-320-0286
E-mail: brian.patterson@lpl.com
http://www.lpl.com
Brian has over 10 years of financial planning experience and is a practicing Certified Divorce Financial Analyst. Brian graduated from the University of San Diego with a degree in Business Finance and also studied International Finance in Turin, Italy. He specializes in risk assessment and management utilizing his quantitative strengths to develop portfolios that stay within investors' risk parameters. He also specializes in analysis of divorce settlements to ensure that both parties receive an equitable stake in post divorce assets. He does this by analyzing current values and creating budgets to project future earnings and cash flow of assets due to a divorce. Brian is a member of the Institute for Divorce Financial Analysts and the International Academy of Collaborative Professionals.
Kevin A. Patterson
The Patterson Group
Financial Professional
7050 N. Fresno Street, #105
Fresno, CA 93720
Phone: 559-320-0285
Fax: 559-320-0286
E-mail: kevin.patterson@lpl.com
http://www.lpl.com
Kevin has over 8 years of financial planning experience and is a Certified Divorce Financial Analyst. Kevin graduated from the University of San Diego with a degree in both International Business and Spanish, also studying in Seville, Spain. Utilizing his extensive study of the global markets, he specializes in qualitative analysis to diversify and appropriately allocate client portfolios. He also specializes in analysis of divorce settlements to ensure that both parties receive an equitable stake in post divorce assets. He does this by analyzing current values and creating budgets to project future earnings and cash flow of assets due to a divorce. Kevin is a member of the Institute for Divorce Financial Analysts and the International Academy of Collaborative Professionals.
Robert Allen Kosbie, CPA/ABV
Financial Professional
100 Montgomery St, Ste 2075
San Francisco, CA 94104
Phone: 415-777-4488
Fax: 415-777-0680
E-mail: rkosbie@rina.com
http://www.rina.com
I bring over 25 years of experience in solving financial and tax driven problems in a fair and equitable manner.
James P. Braun
Tamiyasu, Smith, Horn & Braun
Financial Professional
1991 N. Gateway Blvd.
Fresno, CA 93727
Phone: 559-252-8585
Fax: 559-252-4665
E-mail: jbraun@tshb.com
http://www.tshb.com
James Braun has had 25 years experience in business valuation and is qualified as an expert in U.S. Federal District Court and the following California Superior Courts - Fresno, Madera, Merced, Kings, Tulare, and Kern County. He is a member of the AICPA Tax Division and Management Consulting Services Division as well as a member of CALCPA Society Family Law Section, past member of the Committee on Taxation and past member of the Board of Directors. Mr. Braun is also past president of the Fresno County Chapter of CALCPA Society. He has authored and spoke for the National Business Institute, Inc. on aspects of divorce and business valuation.