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Expert Testimony & Litigation Opinions

Executives, attorneys, and professional advisors seek SP&H’s expert witness and litigation support services for their most difficult cases. SP&H team members have been named expert witnesses in over 1,000 court proceedings and testified in hundreds of depositions, mediations, arbitrations and trials. We are seasoned experts with proven track records of accomplishment in analyzing complex business litigation claims, shareholder disputes, lost profits calculations, economic damage matters, determination of lost business value, disgorgement of profits, unjust enrichment, and breach of contract claims. ​

What we provide our clients
  • ​Quantification of losses and damages that are clear, concise and understandable

  • Litigation support that helps eliminate unfounded damage claims

  • We present fact-based opinions that rely on authoritative theoretical foundations

  • Expert testimony that withstands third-party scrutiny and cross-examination

  • Superior analysis and clear communication of complex findings

  • Review other expert’s reports, case files, and depositions

  • Preparation of deposition and cross-examination questions for other experts

Economic Damages & Lost Profits

​At SP&H, we have the experience and background that a litigation and trial team needs to provide verifiable, research-based analysis of economic damages.

  • Pre-litigation Consulting and Expert Testimony

  • Business Valuations During Alleged Damage Period

  • Lost Profits Calculations

  • Predatory Pricing Analysis

  • Securities Valuations

  • Intellectual Property Infringement

  • Diminution of Value Analysis

  • Incremental Loss Assessments

  • Breach of Contract

  • Projecting Lost Revenues

  • Fixed Cost Analysis

  • Variable Cost Analysis

  • Present Value and Time Value of Money Considerations

  • Marginal Profit Assessment

  • Time of Loss Assessment

  • Shareholder Disputes

Business Dissolutions, Shareholder Disputes & Marital Dissolutions 

Whether the dispute involves individual shareholders, investor groups or the board, having a factual valuation is instrumental in determining fair value for all parties.  SP&H’s methodology, analytical tools, and extensive experience ensure a robust valuation of unparalleled quality. We can help answer the most common questions regarding business disputes.

  • How much is the business and individual ownership interests worth?

  • Do the financial statements contain discretionary or add/back income/expenses?

  • Do the financial statements accurately present the business' income?

  • Is buying-out a partner economically feasible?

  • What is the economically acceptable price to all sides?

Trusts, Estates, & Probate Litigation

SP&H leverages its three decades of experience in estate and probate valuations and forensic analyses to provide a broad range of services.

  • Review and analysis of financial statements, tax returns, general ledgers, budgets and forecasts

  • Analysis of underlying source documents for financial/tax reporting records

  • Development of appropriate financial statement adjustments and/or complete reconstruction of financial statements

  • Damage calculations

Intellectual Property Rights Infringement

It is of chief importance for businesses to protect their intellectual property rights for inventions, patents, trademarks, copyrights, and other creations.  Whether the case is concerning copyright, patent or trademark infringement, SP&H has the experience and expertise needed to define lost profits and provide verifiable, fact-based analysis of economic damages.

  • Royalty Rate Analysis including Georgia Pacific Factors for Patent Infringement

  • Lanham Act Analyses: Trademark Infringement

  • Corrective Advertising: Trademark Infringement

  • Marginal Profit Analysis

  • Disgorgement of Profits Analysis

  • Unjust Enrichment Analysis

  • Market Analysis

  • Future Projections

  • "But for" Calculations

  • Lost Value Calculations

  • Lost Profit Calculations

Special Circumstances Financial Opinions

During a business’ life cycle and transitions of ownership, special circumstances arise in company operations, allegations of misappropriation of assets, or alleged illegal or inappropriate decision making.  SP&H has testified on behalf of both plaintiffs and defendants in a multitude of different types of cases.

  • Class Action Matters regarding misuse of personal identification information and the ability of a business to pay court judgments

  • Business practices, governance practices, internal controls, and financial practices of a privately held company

  • Reasonable compensation paid to employees, executives, board members, related parties, and other key people

  • Assessment of changes in business value resulting from changes in business practices

  • Retroactive scenario-based valuation analysis under different assumed outcomes

  • Regulatory litigation and opinions

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