Litigation Services

Foxboro Consulting Group, Inc. is frequently engaged to provide litigation support services. Our valuation professionals are available to provide expert witness testimony relating to valuation legal matters, and forensic consulting services. Representative engagements include:

Marital Dissolution

Case Background: Foxboro Consulting Group valuation professionals determined the fair value(Massachusetts Court standard of value) for a consulting and research enterprise that provides scientific, technical, analytical and programmatic support to a variety of ongoing and new human, social, cultural, behavioral modeling initiatives within the DOD and National Security Administration. The owner of the company was in the process of going through a marital dissolution legal proceeding.

Litigation Support Services: Foxboro Consulting Group valuation professionals were retainedto determine the fair value of this business enterprise. As a result of our valuation efforts the two sides were able to settle the case, thus avoiding a costly drawn out court trial.

Case Background: Foxboro Consulting Group valuation professionals were retained in a marital dissolution case involving a major shareholder and officer of a large physician multi-specialty group practice.

Litigation Support Services: Foxboro Consulting Group valuation professionals provided aphysician practice valuation, as well as a valuation of a related imaging center and real estate. As a result of our work, the attorneys were able to come to a settlement in this divorce legal proceeding.

Case Background:Foxboro Consulting Group valuation professionals determined the fair value

Erving Paper Mills, located in Erving, MA for the purpose of litigation support in a marital dissolution legal proceeding The spouse of the business owner of the Company was in the process of going through a marital dissolution legal proceeding. The Company manufactures recycledpaper, and produces paper on huge rolls for conversion into napkins, towels, health care products and many other items. The Company was in a Chapter 11 bankruptcy reorganization.

Litigation Support Services: Foxboro Consulting Group valuation specialists determined the fair value (Commonwealth of Massachusetts legal concept definition) of a 10.0% ownership interest in Erving Paper, and provided a valuation report that documented our findings for the Court. As aresult of our valuation analysis written report, the case was settled in favor of our client.

Case Background: Foxboro Consulting Group valuation professionals were retained todetermine the fair value (Massachusetts Court standard of value) of a paper distribution company, as well as the fair market value of a 15.0% minority ownership interest in a related paper manufacturing company for marital dissolution purposes.

Litigation Support Services: Foxboro Consulting Group valuation professionals determined thefair value of the paper distribution business enterprise and a 16% ownership interest in a paper manufacturer. As a result of our valuation analysis written report, the case was settled in favor of our client.

Equity Buy-out

Case Background: Foxboro Consulting Group valuation professionals determined the fair value(Massachusetts Court standard of value) of a corporation that provides oceanographic analysis services to customers, the majority of which are in the oil industry. There was a disagreement about equity value between company management and a key scientist/shareholder who was departing the company and wanted an equity buy-out of his ownership interest.

Litigation Support Services: Foxboro Consulting Group valuation professionals provided adetermination of the fair value of the common stock of the Company as part of a minority shareholder civil litigation matter. As a result of our litigation support efforts, the legal matter was resolved in our client’s favor, and the dispute was resolved without going to trial.

Employment Agreement Dispute

Case Background: Foxboro Consulting Group valuation professionals provided forensicconsulting services for litigation support purposes involving a dispute between a medical center and a physician that directed the medical center’s infertility clinic. The physician had alleged that the medical center had incorrectly understated his compensation according to terms of the employment agreement.

Litigation Support Services: Foxboro Consulting Group valuation professionals were retainedto review the financial records and re-calculate the physician’s compensation under the terms of his employment agreement. As a result of our litigation support efforts, the medical center was able to successfully resolve the employment agreement dispute with the physician.

Nursing Home Valuation

Case Background: The case involved the value of a nursing home and related Determination ofNeed license.

Litigation Support Services: Foxboro Consulting Group valuation professionals determined thefair market value of an ownership interest in the nursing home and related operator’s license. We also provided expert witness testimony. As a result of our valuation analysis and expert witness testimony, the case was adjudicated in favor of our client.

Foxboro Consulting Group, Inc.’s valuation specialists are credentialed and experienced valuation professionals are accredited and certified by professional associations recognized by the IRS, the Department of Labor (DOL), the Courts, major accounting firms, and we prepare supportable analysis using accepted valuation methodology. We adhere to the Uniform Standards of Professional Appraisal Practice (USPAP) as promulgated by The Appraisal Foundation. Finally, we work diligently with you to ensure that we understand all pertinent facts and circumstances before we arrive at our conclusion of value.

We would be very interested in meeting with you to discuss the facts and circumstances of your specific litigation circumstances.

For more information contact Ronald J. Adams, CPA, CVA, ABV, CBA, CFF, FVS, CGMA, Managing Director – Valuations, Foxboro Consulting Group, Inc. at: (774) 719-2236 (office); (508) 878-8390 (mobile); or e-mail at: adams.r@foxboro-consulting.com