David
L. Black, CPA /ABV/CFF, ASA specializes in
business valuation and family law matters. Over the last twenty years, he
has performed over 300 business appraisals for start-up companies,
professional practices and service, manufacturing, construction, distributors, and retail
businesses.
His
family law practice includes the valuation of businesses and professional
practices, business apportionment calculations, income and support calculations, and separate
versus community property tracings.
Mr. Black has testified as an expert in the Superior Courts
in thirteen California counties on valuation and family law Issues.
Additionally, he has been appointed as a special master and court appointed expert
under California
Code Sections 730 and 639 in the Superior Courts of five California counties.
He is
a Senior Member in Business Valuation of the American
Society of Appraisers and carries the credential of Accredited in Business
Valuation through the American Institute of Certified Public Accountants. Mr.
Black has addressed groups including students at the U.C. Davis
King Hall School of Law, the Sacramento Estate Planning Council, the California
Association of Certified Family Law, and a number of
law firms
on a variety of topics. Additionally, he has taught classes for the California
Education for the Bar and the California CPA Education Foundation.
Currently,
Mr. Black is a member and past chair of the statewide Family Law Section and a
member of the Business Valuation
Section of the California Society of Certified Public Accountants.
Mr.
Black graduated from the University of Idaho in 1977 with a Bachelor of Science
degree in Business, with an emphasis in Accounting. He obtained a Master of
Business Administration degree from Golden Gate University in 1983.
KEITH
BALES, CPA/ABV/CFF
performs business valuations for marital dissolutions, estate and gift taxation, and
merger
and acquisitions. In addition, he performs business apportionments and
characterizations of marital property.
He is
a Certified Public Accountant, designated Accredited in Business
Valuation by the American Institute of Certified Public Accountants (AICPA), a California-licensed real estate broker, and a member of the
AICPA, the California Society of
Certified Public Accountants, and the Sacramento Estate Planning Council.
Prior
to joining Black & Company, Mr. Bales worked as a senior consultant for the state-wide accounting
firm of Macias, Gini & Company, LLP, in Sacramento and earlier as Vice
President, Finance & Administration, for Vecta Transportation Systems, Inc.
He graduated from the
California State University, Fresno, with a Bachelor of Science in Business
with an emphasis in Accounting. He earned his Masters
of Business Administration from California State University, Sacramento.
