Michelle F. Gallagher


Michelle owns and operates the business valuation and forensic account of Gallagher Valuation & Forensics, PLCin Lansing, Michigan. She is a certified public accountant (CPA), accredited in business valuation (ABV), certified in financial forensics (CFF), and a candidate member with the American Society of Appraisers. Her extensive years of experience includes professional services in the areas of accounting, tax, business valuation, forensic accounting, litigation support, determination of damages, pension valuation, mediation, divorce consulting, and business advisory services. Ms. Gallagher’s experience includes services as a trusted consultant, expert witness, mediator, and court-appointed expert.

Michelle serves on the Planning Committee for the AICPA Forensic Accounting Conference and the AAML/AICPA National Divorce Conference. She also serves on AICPA ABV Exam Committee, the AICPA Family Law Task Force, and she participates in the American Bar Association’s Family Law Trial Advocacy Institute. In addition to her service at the National level, she is the Vice-Chair of the Michigan Association of Certified Public Accountants (MACPA) Business Valuation/Litigation Support Task Force, and Co-Chaired the 2006 MACPA Divorce Issues Conference. She has spoken nationally at AICPA and AAML conferences, as well as regionally and locally to a variety of business and professional groups on various business valuation and litigation related topics.

Michelle holds a Bachelor of Arts degree in Accounting from Michigan State University.

Sharyn Maggio


Sharyn is principal of the firm Maggio & Company located in Eatontown, New Jersey. Her practice concentrates on litigation support, forensic accounting and business valuation with a special emphasis on matrimonial litigation. She also incorporates family mediation and collaborative divorce into her practice. She has extensive experience in tax and financial planning which she incorporates into her matrimonial practice.

Sharyn is a member of the American Institute of Certified Public Accountants (AICPA). She is the principal author of the practice aid “A CPAs guide to Family Law Services” for the AICPA and is past chair of the AICPA Family Law Task Force. Currently, Sharyn is on the Certified in Financial Forensics Credential Committee for the AICPA. She is a member of the New Jersey Society of Certified Public Accountants (NJSCPA) where she is a member of the Matrimonial Litigation Group as well as the Litigation Services Group. She is a past chair of the Matrimonial Litigation Committee.

Sharyn has authored and instructed the Matrimonial Litigation Services program for the National Association of Certified Valuation Analysts where she was named as an Instructor of Exceptional Distinction. She is a candidate for admission to the American Society of Appraisers and a member of the Institute of Business Appraisers. She is a published author on issues of divorce, economic loss assessment, fraud and forensic accounting, tax and financial planning and is a frequent lecturer on various topics to attorneys, mediators, judges and CPAs.

Sharyn holds a Bachelor of Science degree in Business Administration with an Accounting concentration from Monmouth University.

William B. Stewart, Jr.


Bill owns and operates William B. Stewart, Jr., CPA in Houston, Texas. With over thirty-five years experience as a CPA in both industry and public practice, Bill and his associates bring a broad array of talents to the field of forensics and business valuation. His areas of practice include family law, labor law, probate, mediation consulting, commercial litigation and business advisory services.

Bill is a member of the American Institute of Certified Public Accountants (AICPA) and Texas Society of Certified Public Accountants (TSCPA), holding the designations of Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) awarded by the AICPA. Bill has been designated a Certified Fraud Examiner (CFE) and a Certified Valuation Analyst (CVA) by other organizations. He is on the AICPA’s Family Law Task Force and a member of the Texas Society’s Forensic and Valuation Services Committee.

He has been appointed by the courts as an auditor, expert and receiver in large commercial litigation cases as well as family law cases. Bill is a frequent lecturer and guest speaker to legal and accounting organizations. He has also been a faculty member of the American Bar Association’s Family Law Advocacy Conference and an author and presenter for the ABA in various publications and events.

Bill holds a Bachelor of Business Administration degree from the University of Houston.

Thomas F. Burrage

(1947 – 2017)

Tom practiced as a CPA in Albuquerque from 1973-2016. His fields of expertise included litigation, forensic accounting, business valuation and taxation. He was a qualified expert witness in cases involving lost earnings, fraud, malpractice, minority shareholder suits, insider trading, damages, business valuation and family law. Tom testified in district and federal courts throughout New Mexico, was appointed a Special Master, in many instances had served as the court’s neutral Rule 11-706 witness and regularly served as a settlement facilitator in the 2nd Judicial District in Bernalillo County. He participated in numerous reported cases.

Tom held the Accredited in Business Valuation (ABV) designation and the Certified in Financial Forensics (CFF) from the American Institute of Certified Public Accountants and was a Certified Valuation Analyst (CVA). He often spoke on the subjects of family law, economic damages, forensic accounting, taxation and business valuation.

Tom was the coauthor of Divorce and Domestic Relations Litigation: Financial Advisor’s Guide, published by John Wiley and Sons, Inc. He also authored two chapters of Nancy Fannon’s The Comprehensive Guide to Lost Profits Damages For Experts and Attorneys. He was a contributing editor to the Guide to Divorce Taxation and the Guide to Tax Planning for High Income Individuals, published by Practitioners Publishing Company. Tom was an Editorial Adviser to the Journal of Accountancy, Editorial Adviser to the CPA Expert and had been published in both the Journal of Accountancy and the Family Advocate. The National Association of Certified Valuation Analysts named him an Instructor of Exceptional Distinction in 2005, 2006, 2007 and 2008 and the American Institute of Certified Public Accountants awarded him the 2007 BV/FLS Volunteer of the Year. A member of the American Institute of Certified Public Accountants, Tom chaired the organization’s Forensics and Litigation Services Committee, their Family Law Task Force and served on its Business Valuation/Forensics and Litigation Services Task Force and the Editorial Task Force, and Valuation Services Executive Committee. He was also a member of the National Association of Certified Valuation Analysts and the New Mexico Society of CPAs.

Tom received his Bachelor of Business Administration degree from the University of New Mexico.