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Dempsey, Myers & Company was established in 1982 to offer loss accounting services to policyholders. Since that time, Mr. Dempsey has represented many multinational corporations in the preparation of business interruption, property, and fidelity claims. He has served as an expert accounting witness, trial consultant, and appraiser for the insured in a host of complex financial cases. John Dempsey is a recognized authority on business interruption loss determination, and often addresses industry groups on loss accounting matters. He is a member of the American Institute of Certified Public Accountants, and of the Association of Certif ied Fraud Examiners. William L. Myers, CPA, CMA, is a former partner of Johnson, Atwater & Company with over twenty years' experience in loss accounting. He is a specialist in the preparation of unusually large or complex business interruption claims in the pulp and paper, chemical, and manufacturing industries. Mr. Myers has performed loss accounting services for major corporations worldwide. Bill Myers developed Dempsey, Myers & Company's proprietary computer claims software, which he designed specifically for business interruption loss determination and reporting. Mr. Myers is a nationally recognized expert in the loss accounting field, and has served as an expert witness and trial consultant. He is a member of the American Institute of Certified Public Accountants, and of the Institute of Management Accountants. Sharon L. Pisko, CPA, began her career in 1990 with Matson, Driscoll & Damico. She joined Dempsey, Myers & Company in June, 1995, and is located in the firm's Wilton, CT office. Ms. Pisko has reviewed and prepared business interruption, property damage, product liability, and fidelity claims of varying complexity and size. She has also provided trial consulting services in major lawsuits involving business interruption and property claims. Ms. Pisko is a member of the American Institute of Certified Public Accountants. Glenn R. Rand, CPA, began his career in 1993 with Dempsey, Myers & Company. Mr. Rand is partner-in-charge of the firm's Chicago office. Mr. Rand has prepared a variety of business interruption, property damage and fidelity claims. Industry experience includes chemical and plastics, pulp and paper, retail clothing and other manufacturing. During 1996 he was an internal auditor for Osram/Sylvania, a division of Siemens. Mr. Rand is a member of the American Institute of Certified Public Accountants and the Illinois CPA Society. Ronald P. Hajjar, CPA is the partner in charge of Dempsey, Myers & Company's Dallas office. In that role he is responsible for claim preparation and litigation support assignments involving major corporate clients. Ron joined the company in 1996 as a staff accountant in the Wilton, CT office, ultimately contributing to the preparation of many complex business interruption, property damage, extra expense, and employee dishonesty insurance claims in North America, South America and Europe. Mr. Hajjar also specializes in the determination of business interruption values and exposures, and has most recently completed assignments for a major defense contractor and a global pharmaceutical manufacturer. Christopher B. Hess, CPA is the partner in charge of the firm's Pittsburgh office. He began his career with Dempsey, Myers & Company in 1994, and later played a key role in the establishing the firm's Atlanta office. Mr. Hess has prepared and successfully resolved a variety of business interruption, property damage and fidelity claims, and performed forensic accounting and litigation support services for several of the firm's major clients. Mr. Hess' experience includes the preparation of many unusually large and complex property and business interruption claims, some of which exceeded $100 million. His industry experience includes basic materials manufacturing, financial services, healthcare, hotel and resort properties, and retail goods manufacturing. Mr. Hess is a member of the American Institute of Certified Public Accountants. Eric S. Sullivan, CPA is the partner in charge of the firm's San Francisco office. During his ten years of forensic accounting and investigative experience, Mr. Sullivan has represented major corporations in the analysis and presentation of complex business interruption, property, and fidelity claims. Mr. Sullivan joined Dempsey, Myers & Company in 1994 as a staff accountant in the Wilton, CT office. Mr. Sullivan's experience includes assignments in the technology, health care, hospitality, retail, apparel, forest products, chemical, and transportation industries. Mr. Sullivan is a member of the American Institute of Certified Public Accountants and the California Society of CPAs. William Warren, CPA is the partner in charge of the firm's Atlanta office, joined Dempsey, Myers & Company LLP in 1996, and since then has represented major corporations in North America and Europe in the analysis and presentation of complex loss of earnings and white-collar crime claims. He has also provided expert services in appraisal and ADR matters. Mr. Warren has represented companies in a diverse range of business and industry, including manufacturing, forest products, food, chemical, financial and professional services, technology and communications, restaurants, real estate management and development, not-for-profit, distribution and retail. His experience includes the representation of several business that sustained losses from the terrorist attacks of September 11th, including a number of pro bono engagements.