M. Daniel Close, CPA/ABV, CVA, is the founder and shareholder of EDR
Valuations, Inc. a service business specializing in business valuation and forensic economic
analysis. His diverse background of thirty-six years includes experience as an auditor with
an International CPA and consulting firm, and as a financial controller and chief financial
officer in private industry. Dan has traveled internationally on business valuation
assignments and he has testified as an expert witness numerous times over twenty-six years in deposition
and in Superior Court, Federal Court, Bankruptcy Court, and Judicial Arbitration and
Mediation in California and Nevada.
Danís areas of specialization include Business Valuation; Intangible Asset Analysis; Fractional Interest Discount Analysis; Economic Loss Analysis for
contract, tort, discrimination and criminal cases; Corporate issues, including Dissolution, Lost Profits / Lost Earnings Analysis; Fraud
Investigation / Asset Tracing. He has been appointed by the Court as a Special
Master/Referee/Receiver and is routinely appointed via Evidence Code ß 730 as the Courtís
economic expert for valuation of business interests, determination of cash flow for support
and tracing issues in Family Law matters.
A second-generation native of San Diego and a graduate of San Diego State University, Dan has
written articles focusing on business valuation, forensic accounting and litigation support
and was a guest lecturer at California Western School of Law, San Diego and California State
University, Long Beach.
Danís professional affiliations include California CPA Society, American Institute of
Certified Public Accountants and the National Association of Certified Valuation Analysts,
California Receivers Forum, Forensic Expert Witness Association, and the East/West Family Law
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