SBC v. SFRC' et al., Case No. 3:17-cv-00223-RS

EXHIBIT A

TO

DECLARATION OF JAY D. CROM

009s 89.0024\4660290. I

Case 3:17-cv-00223-RS Document 103-6 Filed 04/06/17 Page 1 of 5
Bachecki, Crom & Co., LLP

Certified Public Accountants & Consultants

Forensics' Valuation' Tax

JAY D. CROM, CPA, ABV, CIRA, CFE

Summary of certification, education and experience

tReceived Certified Public Accountant (CPA) certificate

from the California State Board on January 29,1'982.

*Obtained designation of Certified Insolvency and Restructuring Advisor (CIRA)

from the Association of Insolvency and Restructuring Advisors on October 18, 1995

*Obtained designation of Certified Fraud Examiner (CFE)

from the Association of Certified Fraud Examiners on April 4,1997.

*Obtained designation of Accredited in Business Valuation (ABV)

from the American Institute of Certified Public Accountants on April 28,2005.

*Employed by Bachecki, Crom & Co., CPA's (formerly Gerald W' Bachecki & Co')

in September, 1980, admitted as a partner in January, 1986, appointed managing partner in

1 998.

tMember of the American Institute of Certified Public Accountants,

California Society of Certified Public Accountants, Association

of Insolvency and Restructuring Advisors, California Receiver's Forum, National Association of

Bankruptcy Trustees and the Bay Area Bankruptcy Forum.

*Obtained Bachelor of Science in Business Administration with an

emphasis in accounting from California State University at

Sacramento in January, 1980.

*Attended Post Graduate taxation courses at Golden Gate University

from 1981 through 1983.

tExtensive practice in closely held sole-proprietorship, partnership and corporate valuations,

consulting and financial statement accounting.

*Extensive practice in the areas ofbankruptcy taxation, transfers

& insolvency analysis and bankruptcy & receivership accounting since 1983.

*Served as Examiner in Chapter I I Cases.

*Admitted as an expeft in San Francisco, Oakland, San Jose and Santa Rosa Bankruptcy Courts

in the areas of taxation, insolvency, valuation and transfers accounting'

EXHIBIT A

400 Oyster Point Blvd,, Suite 106, South San Francisco, CA 94080

Tel. (a15) 398-3534 Fax. (415) 788-0855 Email' bachcrom@bachcrom'com

Case 3:17-cv-00223-RS Document 103-6 Filed 04/06/17 Page 2 of 5
JAY D. CROM, CPA, ABV, CIRA, CFE

Court Appointments and Expert Appearances

Appointed as Examiner by the U.S. Trustee's offïce in the following Chapter 11 matters;

Ming Ze,Inc., 2005, Judge Carlson (San Francisco)

Douglas Jonathan, 1997, James Lass, 2004, Judge Grube (San Jose)

NeoPhotonics Inc., 2004, Judge Morgan (San Jose)

Cheli & Young Construction,1999, Judge Jaroslovsky (Santa Rosa)

Credit Service Inc., 1998, Judge Newsome (Oakland)

Samos Greek Restaurant, 1998, Judge Carlson (San Francisco)

Straightline Investments, 1 998 Judge Jaroslovsky (Eureka)

Atrium Publishing, lnc., 1997, Dry Creek Inn, Limited Partnership, 1997, Judge Jaroslovsky

(Santa Rosa)

Listing of All Testimony as Expert Witness since 2007:

Cl.ient: Randy Sugarman, Trustee, Jeffrey P. Alexander, DDS, Inc. v. Global One Financial, Inc,

Debtor, 14-43 85 1, Deposition re: Fraudulent Conveyanceo January, 2017

Client: First Hand Technology Value Fund, Secured Creditor v Silicon Genesis, Deposition &

Trial Testimony re: valuation of royalty license agreements, April2015

Client: E. Lynn Schoenmann, Trustee of Bankruptcy Estate of Synergy, Inc. v. James Torchia

etal, United States District Court, No. District, San Francisco Div. 3:14-CV-04891-MMC,

Attend mediation with Judge Spero, US District Court, regarding fraudulent transfers, April 2015

Client: Timothy Hoffman, Chapter 7 Trustee of Bankruptcy Estate of Ron Goldin, Debtor,

Deposition re: Insolvency, January 2015

Client: E. Lynn Schoenmann, Trustee of Bankruptcy Estate of UCBH Holdings, Inc. v. FDIC,

Corporate and FDIC, Receiver, United States District Court, No. District, San Francisco Div.

3:10-CV-03989-CRB, Attend mediation with Judge Spero, US District Court, regarding

fraudulent transfers and income tax refund assets, September 2014

Client; E. Lynn Schoenmann, Trustee, Matter: Frank Lembi, Debtor v. CCSF, Attend mediation

with George Kalikman regarding post-petition transfers, August, 2014

Client: Linda Green, Trustee of Homer Ventures, LLC v True Traditions, LC, Trial Testimony

re: insolvency and funds tracing, fraudulent conveyance, June 2014

Client; E. Lynn Schoenmann, Trustee of Bankruptcy Estate of UCBH Holdings, Inc. v. FDIC,

Corporate and FDIC, Receiver, United States District Court, No. District, San Francisco Div.

3:10-CV-03989-CRB, Deposition regarding fraudulent transfers and income tax refund assets,

April2014

Client: Charles T. Madden et al. v. Cowen & Company, Superior Court California,Ccc-06-

453608, Deposition re Damages Computations, November 2013

Client: Janina Elder Hoskins, Chapter 7 Trustee, Maffer: Monette R. Stephens/ Carl Wescott,

Debtor, Trial Testimony re: Insolvency, failure to account for and transfer of assets, San

Francisco Bankruptcy Court, October 2013

Client; Lois Brady, Trustee, Matter: Tranax, Inc., Debtor v. Hanmega and Hantle Systems: Attend

mediation with Judge Dennis Montali as Trustee's accountant regarding insolvency, preferences and

fraudulent conveyance issues, April 2013

Client; John Richardson, Trustee, Matter: Christina Pham etal. v. ComUnity Lending, Inc., Debtor,

U.S. District Court Trial Testimony, San Francisco re: Insolvency, June 2011

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Case 3:17-cv-00223-RS Document 103-6 Filed 04/06/17 Page 3 of 5
Client: Hank Spacone, Chapter 11 Liquidating Agent, Matter: Reynen & Bardis, Inc., Debtor,

Deposition re: Adequacy of Capitalization, Separateness of Special Purpose Entities, }i4ay 20ll

Client: E. Lynn Schoenmann, Trustee, Matter: LoriMac, Inc., Debtor, Trial Testimony re:

Insolvency and insider transactions, San Francisco Bankruptcy Court, December 2010

Client: Janina Elder Hoskins, Trustee, Matter: Lee-Quon, Debtor, Trial Testimony re:

Insolvency, valuation and transfer of life insurance interests, San Francisco Bankruptcy Court,

September 2010

Client: Lynn Schoenmann, Chapter 7 Trustee, Matter: Bryco, Debtor, Trial Testimony re:

Insolvency and capital distributions, San Francisco Bankruptcy Court, May 2010

Client: Lynn Schoenmann, Trustee, Matter: George Q. Chinn, Debtor, Trial Testimony re:

Reconstruction and documentation of business loan transactions, Estate's Interest in loan

repayments and capital distributions, San Francisco Bankruptcy Court, June 2009

Client: Andrea Wirum, Trustee, Robert & Cathy Mack, Deposition re: CPA standard of care-tax

services, March 2009

Client: David Kinney, Estate Administrator, Mattei v Kinney, Alameda County Superior CourtProbate Trial: Testimony and Report re Bank and security accounts tracing and identification of

funds under control of Kinney, November 2008

Client: Tevis T. Thompson, Jr., Trustee- Rachel Thein, Debtor Discharge Trial Testimony and

Report re: Asset tracing and Debtor's sources and uses of funds and asset disposition

investigation, October 2008

Client: E. Lynn Schoenmann, Trustee- LoriMac, Inc., Deposition re: Related entity transfers and

debtor financial analysis, October 2008

Client: Herbert von Rusten, Arbitration: von Rusten v. Bobby Mason, Arbitration Testimony

re:partnership accounting, San Francisco, Hon. Raymond Williamson, Jr, AAA, March, 2008

Client: Andrea Wirum, Trustee - Matter: SDR Capital Management Inc. vs. Wilson Trial &

Deposition re: Insolvency and Recovery under California Corporate Distribution limitations, San

Francisco Bankruptcy Court, October, 2007

Client: Phillips, Spallas & Angstadt, Plaintiff- Matter: Phillips etal vs. Shahab Fotouhi,

Trial & Deposition re: Law Firm Valuation, Oakland Bankruptcy Court, October,2007

Clíent: Donald Beck, Plaintiff- Matter: Beck vs. Hoge, Fenton

Trial & Deposition re: Damages, JAMS, San Francisco, CA June,2007

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Case 3:17-cv-00223-RS Document 103-6 Filed 04/06/17 Page 4 of 5
JAY D. CROM' CPA, ABV, CIRA, CFE

Publications:

California CPA, June 2005: What You Need to Know About the Bankruptcy Act of 2005

NABTalk tax articles, 2007 through2016

Presentations:

Bay Area Bankruptcy Forum (BABF) Tax Program April 30,1996 with Judge Carlson

BABF Program Committee, 1995-2003 with Judge Arthur Weissbrodt, Chairman.

BABF Tax Program January 22,2004 with Judge Thomas Carlson, San Francisco, CA

OUST Trustee Income Tax Program, March 4,2005, Oakland, Ca

AIRA Annual Conference- Annual Tax Programs- 1996 &2000-2016

National Association of Bankruptcy Trustees Annual Conference G\fABT)- Tax Program August,

2Q06, Seattle, WA, September,2014, Salt Lake City, Utah

NABT Conference- Tax Program April, 2008, Santa Fe, NM, Sept. 2010, S.F., 2014 Utah

CSCPA East Bay Chapter Divorce Mini Conference- Bankruptcy issues, Jan.,2010

San Francisco Barrister's Program- Bankruptcy Tax, February 2010

Inns of the Court- Tax Program, May 2010, San Jose, CA

Produced and contributed to various handout materials for the above programs in conjunction with other panel

members' contributions.

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