He has had 45 years of accounting experience, with emphases on business valuation and mergers and acquisitions. (Doc. 282-1 at Exhibit D). Although the Court agrees with Defendants' statement that Gay is not qualified to testify as a legal expert (Doc. 268 at 3), it is satisfied that Gay has sufficient “knowledge, skill, experience, training, [and] education” to serve as a financial expert in this case.