C. ZACHARY MEYERS, CPA, CVA
CURRICULUM VITAE
PROFESSIONAL EXPERIENCE
ECONOMIC VALUATION ASSOCIATES, PLLC
2011 – PRESENT
Member, Chief Operating Officer - Litigation Support and Business Valuation
Mr. Meyers joined Economic Valuation Associates, PLLC in 2011. While at Economic Valuation Associates, PLLC, Mr.
Meyers has authored, co-authored, and assisted with the preparation of reports and critiques of opposing experts related to
the evaluation of economic damages, punitive damages, and matrimonial litigation. Mr. Meyers is proficient and
knowledgeable of the variables which must be taken into consideration when evaluating economic damages including
historical earnings, projected earnings and growth rate, fringe benefits, household services, mitigation, tax impacts, worklife expectancy, life expectancy, discount rates, and present value calculations. Mr. Meyers also has knowledge and
experience in securities disputes related to a number of investment related damage claims including inadequate disclosure,
fraud, misrepresentation, and breach of fiduciary duty.
Mr. Meyers has valuation experience for both litigation and non-litigation related purposes including marital estate
valuations, actual merger & acquisition transactions, estate and gift tax, acquisition bid proposals, and business
interruption claims. He is knowledgeable of the economic, operating, and market factors which require consideration in
identifying the most appropriate valuation technique(s) under the circumstances and determining whether certain
discounts or premiums are applicable. Mr. Meyers has applied his knowledge of business valuation for business interruption
claims including analysis of financial statements and detailed general ledger information in order to determine profitability,
quantify the impact of an event, and the development of pro forma operating results.
Mr. Meyers has assisted counsel in discovery matters including the preparation of document requests, interrogatories,
affidavits, and potential deposition and cross examination questions. Mr. Meyers has provided testimony and been qualified
as an expert in forensic accounting. Current practice areas serviced by Mr. Meyers include:
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Breach of Contract Claims
Breach of Fiduciary Duty Claims
Business Valuation
Business Interruption & Lost Profits Claims
Forensic Accounting Including Forensic Asset Tracing & Fraud Analysis
Matrimonial Litigation Including Equitable Distribution & Spousal/Child Support Analysis
Merger & Acquisition Consulting Including Bid Proposal Development
Personal Injury Damage Analysis
Professional Malpractice Claims
Punitive Damage Capacity Analysis
Securities Litigation
Wrongful Death Damage Analysis
Wrongful Termination Damage Analysis
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PROFESSIONAL EXPERIENCE (CONTINUED)
HAYFLICH & STEINBERG, CPA’S
2007 – 2011
Manager – Audit and Assurance
Mr. Meyers joined Hayflich & Steinberg, CPA’s, in 2007 as an auditor. While at Hayflich & Steinberg, CPA’s, Mr.
Meyers performed and managed audits, reviews, compilations and agreed upon procedure engagements; researched
accounting and auditing issues; provided documentation to support application of accounting standards, audited client
financial statements to ensure they were in conformity with generally accepted accounting principles and other
comprehensive bases of accounting; assisted clients in evaluating and implementing accounting information systems,
assessed audit work papers to ensure compliance with accounting and auditing standards; evaluated tax-exempt tax returns
and related work papers; evaluated internal control and accounting information systems, and developed/performed audit
procedures from standardized audit programs. The specific areas serviced by Mr. Meyers while an audit manager include:
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A-133 Compliance Audits of Federal Funding
Audits of Colleges and Universities
Audits of Not-for-Profits
Audits of Private Companies
Audits of Publically Traded Companies
Compilation and Review Engagements
Cost Certification Procedures
Department of Labor Audits of Pension Plan Clients
ERISA Compliance Audits of Defined Contribution Plans
Financial Statement Preparation
Governmental Audits of State Agencies
Income Tax Return Preparation for Individuals, Corporations, and Partnerships
IRS Audits of Financial Statement Audit Clients
Medicaid and Medicare Cost Report Engagements
EDUCATION AND PROFESSIONAL CREDENTIALS
Bachelor of Business Administration, Accounting, Marshall University, 2007
Certified Public Accountant, licensed 2012
Certified Valuation Analyst, licensed 2013
PROFESSIONAL ASSOCIATIONS
Member American Institute of Certified Public Accountants
Member National Association of Certified Valuation Analysts
Member West Virginia Society of Certified Public Accountants
QUALIFICATIONS AND TESTIMONY
Mr. Meyers has provided testimony and been qualified in Federal Court as an expert in forensic accounting.
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SEMINARS, COURSES, AND PROFESSIONAL TRAINING
v 2015 Employment Tax Update Global CPE, 2015, Charleston, West Virginia
v A Tax Potpourri: Internal Revenue Code Section 280 Global CPE, 2015, Charleston, West Virginia
v Accounting & Auditing Update 2015 Pt.1 Global CPE, 2015, Charleston, West Virginia
v Accounting & Auditing Update 2015 Pt.2 Global CPE, 2015, Charleston, West Virginia
v Accounting Changes & Error Corrections 2015 Global CPE, 2015, Charleston, West Virginia
v Accounting for Income Taxes Global CPE, 2015, Charleston, West Virginia
v AICPA Auditing Standards Board Update (Part 1) Global CPE, 2015, Charleston, West Virginia
v AICPA Auditing Standards Board Update (Part 2) Global CPE, 2015, Charleston, West Virginia
v AICPA Auditing Standards Board Update (Part 3) Global CPE, 2015, Charleston, West Virginia
v AICPA Auditing Standards Board Update (Part 4) Global CPE, 2015, Charleston, West Virginia
v Audit Risk (Part 1) Global CPE, 2015, Charleston, West Virginia
v Audit Risk (Part 2) Global CPE, 2015, Charleston, West Virginia
v Audit Risk (Part 3) Global CPE, 2015, Charleston, West Virginia
v Business Combinations & Financial Reporting Global CPE, 2015, Charleston, West Virginia
v Corporate Fraud Investigators 2013 Global CPE, 2015, Charleston, West Virginia
v Ethics for the Industry Accountant Global CPE, 2015, Charleston, West Virginia
v Ethics: Critical Thinking, Case Studies & Fraud Global CPE, 2015, Charleston, West Virginia
v Federal Tax Update: Joint & Several Liability Global CPE, 2015, Charleston, West Virginia
v Fraud (Part 1) Global CPE, 2015, Charleston, West Virginia
v Fraud (Part 2) Global CPE, 2015, Charleston, West Virginia
v Future Financial Trends Facing the Financial Executive (Part 1) Global CPE, 2015, Charleston, West
Virginia
v Future Financial Trends Facing the Financial Executive (Part 2) Global CPE, 2015, Charleston, West
Virginia
v Goodwill: New Private Company Standards 2014 Global CPE, 2015, Charleston, West Virginia
v How Tax Professionals Can Interpret and Apply Business Valuations Global CPE, 2015, Charleston,
West Virginia
v Key Financial & Economic Issues Facing the Financial Executive (Part 1) Global CPE, 2015,
Charleston, West Virginia
v Key Financial & Economic Issues Facing the Financial Executive (Part 2) Global CPE, 2015,
Charleston, West Virginia
v Key Financial & Economic Issues Facing the Financial Executive (Part 3) Global CPE, 2015,
Charleston, West Virginia
v Kickoff Classic, WVCPA Live CPE, 2015, Charleston, West Virginia
v Self-Employment Tax Reduction Strategies Global CPE, 2015, Charleston, West Virginia
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v SSARS 21- Statements on Standards for Accounting & Review Services Global CPE, 2015, Charleston,
West Virginia
v Who Commits Fraud Global CPE, 2015, Charleston, West Virginia
v Principles of Fraud Detection, APlusCPE, a service of WebCE, 2014, Charleston, West Virginia
v Affordable Care Act Taxes and Penalties, APlusCPE, a service of WebCE, 2014, Charleston, West
Virginia
v Principles of Fraud Investigation, APlusCPE, a service of WebCE, 2014, Charleston, West Virginia
v The Fundamentals of Annuities and Life Insurance Planning for the CPA, Advisors Certification
Services, Inc. 2014, Charleston, West Virginia
v Personal and Professional Ethics for CPAs, APlusCPE, a service of WebCE, 2014, Charleston, West
Virginia
v Business Valuations: Fundamentals, Techniques & Theory, Consultants’ Training Institute, Business
Valuation Certification & Training Center, Co-Sponsored by the NACVA, and the Institute of Business
Appraisers, 2013, Dublin, Ohio
v Business Valuations: Applications and Calculations of the Income and Asset Approaches, Consultants’
Training Institute, Business Valuation Certification & Training Center, Co-Sponsored by the NACVA,
and the Institute of Business Appraisers, 2013, Dublin, Ohio
v Business Valuations: Case Analysis—Completed Transaction and Guideline Public Comparable
Methods, Consultants’ Training Institute, Business Valuation Certification & Training Center, CoSponsored by the NACVA, and the Institute of Business Appraisers, 2013, Dublin, Ohio
v Special Purpose Valuations: Financial Reporting, Mergers & Acquisitions, and Litigation Consulting,
Consultants’ Training Institute, Business Valuation Certification & Training Center, Co-Sponsored by
the NACVA, and the Institute of Business Appraisers, 2013, Dublin, Ohio
v Case Studies in Business Valuation—Facts to Conclusion, Consultants’ Training Institute, Business
Valuation Certification & Training Center, Co-Sponsored by the NACVA, and the Institute of Business
Appraisers, 2013, Dublin, Ohio
v Learn How to be an SEC Expert using Checkpoint, Thomson Reuters, 2012, Charleston, West Virginia
v Accounting 101 for Attorneys, National Business Institute, 2012, Charleston, West Virginia
v Divorce and Taxes: Property Transfers During Marriage or Incident to Divorce, CCH Wolters Kluwer
Business, 2011, Charleston, West Virginia
v Valuation of Real Estate, CCH Wolters Kluwer Business, 2011, Charleston, West Virginia
v Accounting for Intangibles (Fourth Edition), CCH Wolters Kluwer Business, 2011, Charleston, West
Virginia
v Balance Sheet Classification (Third Edition), CCH Wolters Kluwer Business, 2011, Charleston, West
Virginia
v Compilation and Review: Financial Statements (Third Edition), CCH Wolters Kluwer Business, 2011,
Charleston, West Virginia
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v Independence Rules that Affect Compilation and Review Engagements (Second Edition), CCH Wolters
Kluwer
v Business, 2011, Charleston, West Virginia
v Identifying Variable Interests in a VIE and Determining the Primary Beneficiary: FASB ASC Topic
810, CCH Wolters Kluwer Business, 2011, Charleston, West Virginia
v Worker Classification: Employment Taxes Issues, CCH Wolters Kluwer Business, 2011, Charleston,
West Virginia
v The Risk Assessment Standards: A Comprehensive Review, CCH Wolters Kluwer Business, 2011,
Charleston, West Virginia
v Audit Sampling, CCH Wolters Kluwer Business, 2011, Charleston, West Virginia
v National Single Audit Sampling Project, CCH Wolters Kluwer Business, 2011, Charleston, West
Virginia
v American Recovery and Reinvestment Act of 2009, CCH Wolters Kluwer Business, 2011, Charleston,
West Virginia
v Understanding GASB 34 (Second Edition), CCH Wolters Kluwer Business, 2011, Charleston, West
Virginia
v Government Auditing Standards: The New Yellow Book, CCH Wolters Kluwer Business, 2011,
Charleston, West Virginia
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C. ZACHARY MEYERS, CPA, CVA
Schedule of Deposition and Trial Testimony for Past 4 Years
Deposition
Trial
Testimony Testimony
Date
Court
Case #/Civil Action #
Plaintiff
Defendant
2013
Family Law Court
Kanawha County West Virginia
Civil Action No. 12 - D-1577
David Withrow
Ruthanna Withrow
2014
Circuit Court Of Common Pleas
Kanawha County West Virginia Civil
Division
Circuit Court Of
Kanawha County West Virginia
Case No. 13 - C-943
Thompson P. Burnside
Cheryl A. Williams
2/11/14
Civil Action No. 11 - C-918
Philip Duffield And
Dayton Thomas, As Co - Executors
Of The Estate Of Anthony Duffield,
Howard E. Nease And Nancy Nease
Penn Line Corporation
10/03/14
Ford Motor Company
2/13/15
Howard E. Nease And Nancy Nease
Ford Motor Company
Estate Of Thomas Irr
Premier Medical Group
5/07/15
2014
2015 United States District Court For The Southern Civil Action No.: 3-:13-cv-29840
District Of West Virginia Huntington
Division
2015 United States District Court For The Southern Civil Action No.: 3-:13-cv-29840
District Of West Virginia Huntington
Division
2015
Circuit Court Of
Civil Action No.: 14C-133-1
Kanawha County West Virginia
2015
2015
2016
4/17/13
3/27/15
United States District Court
For The Southern District Of West Virginia
At Huntington
In The United States District Court
For The Southern District Of West Virginia
At Charleston
Civil Action No.: 3:13-cv-22362
Monica Renee Watts
CSX Transportation, Inc.,
8/10/15
Case No. 2:14-cv-28979
Lisa A. Butcher, Individually And As
Natural Guardian Of Jaron A. Butcher,
An Infant,
United States Of America
12/03/15
Circuit Court Of
Kanawha County West Virginia
Case No.: 14-c-578
Jeff Paul, as administrator of the estate
of Angela Oxley
William R. Pauley and the City
of St. Albans, West Virginia
1/25/16
Civil Action No. 13 -C-121
Denise L. Magyarosi
2016 In The Circuit Court Of Wood County , West
Virginia
2016
Circuit Court Of
Kanawha County West Virginia
Case No.: 14-c-578
2016
Circuit Court Of
Harrison County West Virginia
Case No.:
Kamal B. Patel, M.D.;4M Emergency
Systems Of Parkersburg, Inc., A
West Virginia Corporation; And
Cornerstone Health Care, Inc.
Jeff Paul, as administrator of the estate
William R. Pauley and the City
of Angela Oxley
of St. Albans, West Virginia
Timothy D Harsh
Cody Brian Vandevender
2/02/16
2/10/16
2/15/16