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Mark S. Gottlieb

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Adjunct Professor of Law

Email: msgcpa@msgcpa.com
Tel: 646-661-3800
Fax: 646-661-3801
 

With over 30 years of experience, Mark S. Gottlieb is an accomplished forensic accounting and business valuation specialist with expertise in record reconstruction and litigation support. Mr. Gottlieb is recognized for the meticulous preparation and comprehensive research he brings to all of his professional engagements. Since forming MSGCPA, Mr. Gottlieb has lead a team of highly qualified professionals in conducting forensic accounting examinations, independent business and professional practice valuations, and a continuum of financial and economic analyses. He is frequently appointed by the court to provide these services and expert testimony. Mr. Gottlieb has also lectured extensively to many government agencies and professional organizations on accounting, tax, economic development and valuation/appraisal issues. Previously, Mr. Gottlieb was employed by the international accounting and consulting firms of PriceWaterhouseCoopers (formally Coopers & Lybrand) and Ernst & Young (formally Ernst & Whinney).
 

Education

Bachelor of Business Administration in Accounting – Adelphi University (May 1983)
Master of Science in Taxation – Long Island University (May 1993)

 

Professional Memberships

State of New York Grievance Committee for the Tenth Judicial District – Committee Member (2015 to Present)

Brandeis Association Scholarship Fund – Treasurer (2015 to Present)

New York State Society of Certified Public Accountants – Business Valuation Committee Member (2013 to Present)

New York State Society of Certified Public Accountants – Litigation Support Committee Member (2013 to Present)

Institute of Business Appraisals – Education Board (2011 to 2012)

New York State Society of Certified Public Accountants – Mediation and Arbitration - Committee Member (2002)

Five Towns Community Chest – Treasurer (2001)

Bar Association of Nassau County – We Care Fund (2000 to 2010)

Great Neck Chamber of Commerce (2000 to 2002)

Great Neck Lawyers Association (1999 to 2002)

Faculty Positions

New York Law School, Adjunct Professor (Fall 2003 to Fall 2006)

European School of Economics, Adjunct Professor (Fall 2006)

Pace University, Adjunct Professor (Summer 1997)

Professional Organizations

American Institute of Certified Public Accountants

New York State Society of Certified Public Accountants

National Association of Certified Valuation Analysts

Institute of Business Appraisers

Speaking Engagements

2016

June, 2016 Business Valuation: Litigation, Arbitration and Mediation Strategies for Getting the Right Price
New York County Lawyers’ Association, New York, New York

June, 2016  Finding the Money – What Divorce Attorneys Should Know
   Rockland County Bar Association, New City, New York

May, 2016  Advanced Risk Issues in Business Valuations
New York State Society of CPAs, New York, New York

April, 2016 Advanced Risk Issues in Business Valuations
American Society of Appraisers – Philadelphia Chapter, Plymouth Meeting, Pennsylvania


2015


November, 2015 Advanced Risk Issues in Business Valuations
Business Valuation Resources, Webinar

October, 2015  Finding Hidden Treasures in Tax Returns
Certified Divorce Financial Analyst Annual Conference, New York, New York

March, 2015  Finding Hidden Treasures in Tax Returns
Rockland County Bar Association, New City, New York

 

2014

October, 2014  Forensic Accounting & Income Tax Issues Related To Divorce
New York Society of Independent Accountants, Elmsford, New York

June, 2014  Forensic Accounting in A Litigation Environment
Brooklyn Bar Association, Brooklyn, New York
April, 2014   Introduction to Business Valuation
University at Albany, Albany, New York

February, 2014  Fundamentals of Business Valuation
Rockland County Bar Association, New City, New York

January, 2014  Lifestyle Analysis in Matrimonial Actions
New York City Bar Association, New York, New York

 

2013

September, 2013 Lifestyle Analysis in Matrimonial Actions
Rockland County Bar Association, Rockland, New York


2012

June, 2012  Financial Boot Camp for Matrimonial Attorneys
Melville Marriott Long Island, Melville, New York

March, 2012  Divorce Attorney’s Guide to Reading Financial Statements
Mark S. Gottlieb, CPA, PC Great Neck, New York

January, 2012  Hot Issues in Valuing Businesses for A Divorce
Collaborative Divorce Attorneys of Fairfield County, Stamford, Connecticut

 

2010

October, 2010  Lifestyle Analysis in Matrimonial Actions
Fairfield County Bar Association, Stamford, Connecticut

September, 2010 Lifestyle Analysis in Matrimonial Actions
Brooklyn Bar Association, Brooklyn, New York

 

2007

July, 2007  Valuing Closely Held Businesses
National Business Institute, State Bank of Long Island, Melville, New York

June, 2007  The Forensic Accountant's Role In Divorce Engagements
Pace University Law School, White Plains, New York

 

2006

December, 2006 Valuing a Law Practice
Nassau County Bar Association, Mineola, New York


2005

October, 2005  Forensic Accounting for Business Appraisers
International Business Brokers Association Incorporated, Las Vegas, Nevada

 

2003

December, 2003 Forensic Accounting Opportunities for CPAs
Tax & Accounting Institute, Brookville, New York

October, 2003  Forensic Accounting: An Overview for the Practicing Attorney
Nassau County Bar Association, Mineola, New York

October, 2003  Forensic Accounting: An Overview for the Practicing Attorney
Suffolk County Bar Association, Hauppauge, New York

September, 2003 Forensic Accounting: An Overview for the Practicing Attorney
Brooklyn County Bar Association, Brooklyn, New York

September, 2003 Forensic Accounting: An Overview for the Practicing Attorney
Queens County Bar Association, Jamaica, New York

 

2002

September, 2002 Appraising Law Firms
New York State Society of CPAs, New York, New York

May, 2002  Appraising Law Firms
Nassau County Bar Association, Mineola, New York

 

2001

December, 2001 Business Valuations for Estate & Gift Tax
Tax & Accounting Institute, Brookville, New York

 

1990 – 2001  Small Business Tax Workshop
Internal Revenue Service

1990- 2001  Tax Workshop
New York State Department of Taxation and Finance, Albany, New York

1990 – 2001  Self-Employment Program Training
New York State Department of Labor, Albany, New York

 

1999


November, 1999 Valuing Professional Practices and Licenses
Richmond County Bar Association, Staten Island, New York

October, 1999  Entrepreneurial Assistance Program
Brooklyn Economic Development Corporation, New York, New York

September, 1999 Methods of Valuing a Business
Business Outreach Center, Corona, New York

March, 1999  Business Valuations for Estate & Gift Tax
Nassau County Bar Association, Mineola, New York

March, 1999  Getting Down For Business Forum
New York City Department of Business Services, New York, New York

February, 1999 Advanced Issues of Managed Care & What It Means to Physicians Practicing in New York
SouthShore PPO Incorporated, Woodmere, New York

February, 1999  All about Appraisals: An Aid for Litigators
Suffolk County Bar Association, Hauppauge, New York

Blog Publications

2016

June, 2016  Discretionary Expenses in Business Valuations

April, 2016  Dealing with Fraud: A Simple Four Step System

April, 2016  A Business Valuation Analysis Can Help Increase the Value of Your Business

February, 2016  Valuing Covenants Not to Compete


2015

April, 2015  Types of Fraud in Business

February, 2015  Estate Tax Strategies for Second Marriages

February, 2015 5 Services Forensic Accountants Provide During a Matrimonial Dispute That May Surprise You

February, 2015  Hidden Taxes in Divorce

January, 2015  Why You Should Farm Out Business Valuation to Specialty Firms

 

2014

November, 2014 Cross-Examining a Financial Expert – Part 1

October, 2014  Understanding Risk in Business Valuation

October, 2014  Transfer Pricing and Related Valuation Issues

October, 2014  Top 10 Thing Attorneys Need at the Start of Matrimonial Action

October, 2014  Lifestyle Analysis

October, 2014  Goodwill Impairment Testing

October, 2014  Hidden Treasures in Tax Returns

October, 2014  A Guide of Fairness Opinions

October, 2014  Identifying Business Perks

October, 2014  Imputed Income: Definition, Calculation, and Evidence

October, 2014  The Fraud Triangle

October, 2014  Calculating Economic Damages

September, 2014 Cash Businesses and Divorce

September, 2014 Normalizing Owners’ Compensation in Business Valuation

March, 2014 Using Business Valuation Experts to Your Best Advantage in Divorce

March, 2014  A Panel Discussion on Proposed Maintenance Guidelines.

February, 2014 Uncovering & Understanding Hidden Fees in a 401(k) Plan with Miriam Schindel, Esq.

February, 2014 An Attorney’s Guide to Same-Sex Marriage Tax Issues.”

 

2013

February, 2013 An Attorney’s Guide to Understanding Business Valuation Standards
March, 2013 Using Business Valuation Experts to Your Best Advantage in Divorce

 

2011

September, 2011 An Attorney’s Guide to the Recent IRS Changes Regarding Innocent Spouse Relief

March, 2011 Valuing Small Businesses

February, 2011 The Joint Appraiser's Role in a Divorce Action

February, 2011 Valuation Issues in the Bankruptcy Process

January, 2011 8 Minefields Attorneys Should Avoid Before Presenting Your Valuation Report to the Court

January, 2011  Fraud in the Workplace

 

2010

December, 2010 Cliff Lee's Earnings Capacity Is At Its Peak. Would He Be Able to Keep It All If He Divorced In New York?

November, 2010 An Attorney’s Guide To Divorce-Related Tax Issues

October, 2010  New York State's New Legislation Impacts the Financial Concerns of Family Law

September, 2010 Determining Lost Profit v. Lost Business from the Financial Expert's Perspective

August, 2010  Hiring a Forensic Expert Early in a Lost Profits Case Yields High Dividends

July, 2010  Finding Hidden Treasures in Tax Returns

July, 2010  The Honorable Sondra Miller's Take on No-Fault Divorce

June, 2010 New York State Senate's Democratic Majority Passes Legislative Package to Approve No-Fault Divorce

June, 2010  Panel of Experts Discuss New York State’s Current Legislation to Develop    

April, 2010  Major Changes in New Jersey’s Palimony Law

April, 2010  Madoff Scam Hits Divorce Court

April, 2010  Proposed Changes to Federal Rule of Civil Procedure 26

April, 2010  Merger and Acquisition Disputes in Challenging Economic Times

March, 2010  Parenting Plans Considerations When Divorcing

March, 2010  Defining Fair Value in Shareholder Disputes

Industry Studies

Accounting

Anesthesiology

Audio & Video Postproduction

Check Cashing

Commercial Construction

Day Camp

Drug Stores

Drug Testing

eBay
Electrical Contracting

Executive Recruiting

Grocery Stores

Healthcare Administration

Home Health Care

Jewelry – Retail

Landscape Counseling

Laundromat

Medical & Diagnostic Laboratories
Metal Services

Physician

Refrigerated Warehousing

Security

Specialty Food

Steel

Ticket Brokerage

Youth Athletics

Whitepaper Publications

Business Valuation

November, 2014 8 Minefields to Avoid before Presenting Your Valuation Report to the Court Cross Examining a Financial Expert

November, 2014 Valuation Issues in the Bankruptcy Process

October, 2014  Identifying Business Perks

October, 2014  An Attorney’s Guide to Understanding Business Valuation Standards

September, 2014 Normalizing Owners’ Compensation in Business Valuation

September, 2014 Why You Should Farm Out Business Valuation to Specialty Firms

February, 2014  Understanding Risk in Business Valuation

December, 2013 Valuing Small Businesses

August, 2008  Understanding Risk in Business Valuation Study

 

Economic Damages

November, 2014 Hiring a Forensic Expert Early in a Lost Profits Case Yields High Dividends

October, 2014  Calculating Economic Damages

Financial Advisory
October, 2014  Transfer Pricing and Related Valuation Issues

October, 2014  Goodwill Impairment Testing

February, 2014  A Guide to Fairness Opinions

December, 2013 Merger and Acquisition Disputes in Challenging Economic Times

November, 2011 An Attorney’s Guide to Fairness Opinion

September, 2011 IRS Job Aid Resource Guide

June, 2011 Uncovering & Understanding Hidden Fees in a 401(K) Plan with Miriam Schindel, Esq.

 

Forensic Accounting

October, 2014  Fraud in the Workplace

June, 2014  Determining Lost Profit v. Lost Business from the Financial Expert’s Perspective

 

Matrimonial & Divorce


December, 2014 Estate Tax Strategies for Second Marriages

December, 2014 Hidden Taxes in Divorce

November, 2014 5 Litigation Services Forensic Accountants Provide During a Matrimonial Dispute That May Surprise You

October, 2014  A Practical Resource for all Matrimonial Attorneys – In 3 Parts

October, 2014  Top 10 Things Attorneys Need at the Start of Matrimonial Action

September, 2014 Cash Businesses and Divorce

February, 2014  Using Business Valuation Experts to Your Best Advantage in Divorce

February, 2014  An Attorney’s Guide to Divorce-Related Tax Issues

February, 2014  The Joint Appraiser’s Role in a Divorce Action

December, 2013 Enhanced Earnings Capacity

December, 2013 An Attorney’s Guide to Same-Sex Marriage Tax Issues

December, 2013 An Attorney’s Guide to the Recent IRS Changes Regarding Innocent Spouse Relief

June, 2012  An Attorney’s Guide to Enhanced Earnings Capacity Part 1

February, 2012  Joint Appraisers Role in a Divorce Action

January, 2012  Same-Sex Marriage Tax Consequences

November, 2011 Innocent Spouse Relief

September, 2011 Matrimonial Resource Guide

July, 2011  Attorney’s Guide to Divorce Related Tax Issues

December, 2010 Cliff Lee’s Earnings Capacity Is At Its Peak. Would He Be Able to Keep It All If He Divorced in New York?

October, 2010  New York State Senate’s Democratic Majority Passes Legislative Package to     

July, 2010  The Honorable Sondra Miller’s Take on No-Fault Divorce

April, 2010  Major Changes in New Jersey’s Palimony Law

March, 2010  Parenting Plans Considerations When Divorcing
January, 2010  Madoff Scam Hits the Divorce Court

December, 2008 Sample Lifestyle Analysis Report

January, 2008  Finding Hidden Treasures in Tax Returns

 

Shareholder Disputes


October, 2014  The Fraud Triangle

October, 2014  Imputed Income: Definition, Calculation, and Evidence

September, 2014 Farming Out Business Valuation to Specialty Firms

January, 2010  Defining Fair Value in Shareholder Disputes

 

Podcasts

Business Valuation


June 1, 2011  Understanding Risk in Business Valuation


Financial Advisory

December 3, 2010 An Attorney’s Guide to Cross Examining Financial Expert Witnesses with Mark H. Sobel, Esq.

June 29, 2010 Uncovering & Understanding Hidden Fees in a 401(K) Plan with Miriam Schindel, Esq.

April 22, 2010  Whistleblower Claims with Ellen August, Esq.

 

Divorce & Matrimony

June 1, 2011  Finding Hidden Treasures in Tax Returns - Related to the Divorce Process

May 12, 2011  Divorce Mediation with Alan S. Rubenstein, Esq.

October 19, 2010 2010 Changes to New York Divorce Laws with Henry Berman, Esq.

June 29, 2010  NYS Senate Approves Legislation to Permit No-Fault Divorce with the      

May 12, 2010  New Palimony Law in New Jersey with Stephanie Hagan, Esq.

March 23, 2010  Divorce During an Economic Downturn with Sherri Donovan, Esq.

March 19, 2010  Initial Documents for a Divorce with Eric Broder, Esq.

March 6, 2010  The Madoff Mess Hits Divorce Court with Eric Solotoff, Esq.

March 6, 2010  Parenting Plans with Leonard G. Florescue, Esq

January 25, 2010 Prenuptial Agreements-Financial Considerations for Attorneys

 

Shareholder Disputes

March 23, 2010  NJ Bar Looks to Modify LLC Act With Daniel Gielchinsky, Esq.

March 6, 2010  Fair Value with Peter Mahler, Esq.


Economic Damages

April 9, 2010  Determining Economic Damages

Publication Contributions

January 4, 2012  IRS Eases Restrictions on ‘Innocent Spouse’ Tax Cases by Tim Grant
Pittsburgh Post-Gazette

August 30, 2007 Jewelers Post Same-Store Sales, Earnings by David Koenig
Associated Press

August 30, 2007 Tiffany, Zale Report Profits, Earnings by David Koenig
Associated Press

July 13, 2007  Accountants: Always Check the Claims by Carrie Mason-Draffen
Newsday

January 21, 2007 Accountants in Demand, Companies are Hungry for Qualified Candidates as Government Rules Keep Numbers-Crunchers Busy by Carrie Mason-Draffen
Newsday, pp. F6

July 27, 2003 Tracking Down Wrong Numbers - Forensic Accountants Are Increasingly On the Case Uncovering Corporate Misdeeds by Carrie Mason-Draffen
Newsday, pp. F4

June 12, 2000  Accounting for Tastes: Firms Vary the Mix by Laurie Joan Aron
Crain’s New York Business, pp. 26

September 28, 1998 Accountant’s New Practices Put Price on Businesses by Susan Kleinman
Crain’s New York Business, pp. 14
September 1, 1997 Network Strives to Rebuild Industrial Base by Michael Hirsch
Crain’s New York Business, pp. 16

March 10, 1997 No ifs, ands or UBTs in City? Mayor Wants to Curb Tax by Cara S. Trager
Crain’s New York Business

December 9, 1996 Simple Plan May Lead to Easy St. by Lisa Goff
Crain’s New York Business

October 7, 1996  Citi Banks on PC Product to Lure Small Businesses by Frederick Gabriel
Crain’s New York Business

September, 1996 By Setting up Spending Plan, Owners Can Cash in on Success by Lisa Goff
Crain’s New York Business

July 29, 1996  Chase Slashes Banking Fees for Small Business by Frederick Gabriel
Crain’s New York Business

June 10, 1996  Banks See Fall Off in Small Firm Loans by Frederick Gabriel
    Crain’s New York Business

February, 1996  What’s the IRS Holdup? by Patricia M. Carey
    Home Office Computing, pp. 38

February, 1996  Don’t Rush To Spend Windfall by Lisa Goff
    Crain’s New York Business

October 2, 1995  BONY Breaks Big Push to Lure Small Business by Frederick Gabriel
    Crain’s New York Business

July 24, 1995  IDing Contractors and IRS Obsession by Patricia M. Carey
    Crain’s New York Business

July 24, 1995  Outfits Ride Coattails of Acquisition Fever by O.P. Malik
    Crain’s New York Business

March, 1995  When Firms Sit on Tax They Cross a Fine Line by Matthew Flamm
    Crain’s Small Business, pp. 4, 16

April 3, 1992  Starting Your Own Business by Caryn Eve Murray
    Newsday, pp. 29

Media Appearances

March, 1997  The Morning Show
Mr. Gottlieb was interviewed to discuss Mayor Rudy Giuliani’s proposal to curb the New York City Unincorporated Business Tax.

June, 1995  Bloomberg Morning News, June 1995
Mr. Gottlieb was interviewed to discuss whether a balanced budget or tax cut would best stimulate the economy.