Litigation and Matrimonial Support

Leaf, Miele, Manganelli, Fortunato & Engel, LLC Litigation Support Services Department provides attorneys with the support they need and expertise they can rely on. Our professionals are well versed in the areas of valuation, lost profit analysis, expert testimony and fraud analysis and include industry and service professionals, consulting attorneys and forensic accountants.

Led by Lawrence R. Leaf, CPA, MBA, ABV, the Litigation Support and Consulting Services team provides the following specialized services:

Litigation Support:

  • Perform market and industry analysis
  • Assist in the interrogatory, discovery and deposition phases of a case

Business Valuations:

Our business valuation professionals provide litigation support for:

  • Liquidations and bankruptcies
  • Divorces
  • Expert testimony
  • Partnership transactions
  • Stockholder disputes

Insolvencies and Bankruptcies:

  • Opine on the viability and solvency/insolvency of the debtor
  • Assist creditors and owners in making well-informed financial decisions
  • Consult on pre-bankruptcy workout strategies
  • Analyze the financial impact of bankruptcy and liquidation alternatives
  • Review cash collateral and the business activities of the debtor
  • Perform and analyze preferred potential actions
  • Evaluate Chapter 11 plans of reorganization for financial prudence
  • Evaluate, develop or critique business plans and reorganization plans
  • Review compliance with an approved plan of reorganization or restructuring
  • Advise on litigation, bankruptcy and foreclosure strategies to maximize value
  • Identify excess capacity or superfluous assets for potential sale
  • Perform valuation; expert testimony
  • Assist in liquidation planning and execution


  • Analyze fraud risk
  • Analyze current procedures
  • Supervise management training
  • Review controls
  • Perform internal control audits
  • Perform fraud investigation and damage analysis