Analysis of COVID-19 Business Interruption Cases

CPA

Mike McGovern has more than 18 years relevant experience in Forensic Accounting and Litigation Support. Mike opened GlassRatner's (now doing business as B.Riley Advisory Services) Orlando office in 2017. Prior to opening the office, Mike was a senior manager with an international forensic accounting firm specializing in first- and third- party insurance claims (primarily Business Interruption). He has worked on forensic accounting engagements ranging from hundreds of thousands of dollars in dispute to in excess of $400 million USD, throughout North America, South America, Europe, Asia and the Caribbean. His experience spans a wide range of industries including but not limited to construction, government & non-profit, hospitals, hotels, manufacturing, professional services, restaurants, and other retail establishments. His practice focuses on measuring economic damages and valuation issues in litigation related to shareholder disputes, breach of contract, & commercial insurance. He has been retained on behalf of plaintiffs, defendants, and third-party neutrals as an expert in both State and U.S. Federal court. In addition, Mike has assisted in arbitration, mediation and insurance appraisals. Representative assignments on which Mr. McGovern has worked include: - Lost Profits/Economic Damage Assessments on behalf of Plaintiffs and Defendants - Business Interruption & Extra Expense Claims - Partnership & Valuation Disputes - Intellectual Property Disputes - Builders Risk & Construction Delay Claims - Fraud Investigations - Class Action Matters A CPA in Florida since 2005, Mike is a graduate of the University of Central Florida with both a Bachelor of Science in Accounting and a Master of Business Administration (MBA). His is Certified in Financial Forensics (granted by the AICPA), a Master Analyst in Financial Forensics, and a Certified Valuation Analyst (both granted by NACVA). Prominent Matters - Insurance Claim Consultant, South Central Educational Risk Management Program (SCERMP) - Expert Witness, BF Carvin v. Valley Forge Insurance Specialties - Business Interruption Claims - Construction Litigation - Damages & Lost Profit Analysis - Expert Witness - Forensic Accounting - Fraud Investigation - Litigation Support - Valuation Industries - Manufacturing - Hotels & Resorts - Retail - Construction - Restaurant - Healthcare

CPA. MBA

Jaamal Whittington is a Senior Manager at Ernst & Young (EY) in the Insurance & Federal Claims Services (IFCS) practice in the Atlanta, Georgia office. Over his 15 years of experience, Jaamal has a wide array of accounting experience from several different roles throughout his career, including: forensic accounting, public accounting/auditing, and managerial accounting. The majority of Jaamal’s experience has focused on complex insurance and FEMA claims, as well as litigation support. Jaamal has assisted numerous clients on insurance and FEMA claims resulting from COVID-19 pandemic, Hurricane Michael, Hurricane Harvey, Hurricane Sandy, Hurricane Katrina, the Christchurch Earthquakes in 2011, tornadoes, floods, fires and other catastrophes. Jaamal also has experience with product liability and recall. His experience in insurance claims, product liability and recall, and litigation services has been in various industries, including defense, food and beverage, retail and consumer products, industrial products, manufacturing, commercial construction, warehouse automation, professional sports, legal services, hospitality, healthcare facilities and governmental agencies. The EY IFCS practice guide clients in preparing for, responding to, and recovering from insurance triggering events losses through the following services: Commercial insurance claims, including property damage, business interruption, extra expense, contingent time element, cyber, product recall, builder’s risk, special event and liability Licenses/Certifications Licensed as a Certified Public Accountant (CPA) in Georgia, North Carolina and Texas Education Bachelor of Business Administration (Accounting and Finance) – University of South Carolina Master of Business Administration – Winthrop University Memberships American Institute of Certified Public Accountants (AICPA) National Association of Black Accountants (NABA) – Dallas Board Member