Gary L. Nayh, CPA, CFF

                         17800 Newburgh Rd., Suite 101
                         Livonia, Michigan  48152-2794
                         Phone: (734) 464-8990
                         Fax: (734) 464-1951
                         Email: gnayh@walnay.com

Experience

• President of Walworth & Nayh, P.C.
   
• Thirty-three years of experience in public and private industry accounting.  Thirty-one years of experience in forensic accounting and litigation support for both Plaintiffs and Defendants.  Private industry experience consists of financial management position with Detroit-based multinational law firm.  Analyzed economic damages for individuals and small businesses to multinational companies, including the following:  wage loss for self-employed individuals under Michigan No-Fault law; survivors' loss benefits for individuals under Michigan No-Fault law; loss of income for death, injury and job termination; loss of business income, including values and extra expenses; inventory, equipment and other contents losses; embezzlements; arson investigation for financial motive and fraud investigations.
   
• Testified as expert witness in Federal and State Courts of Michigan on matters involving lost income, wage loss benefits under the Michigan No-Fault law and theft losses.
   
• Some of the types of businesses reviewed include (not a comprehensive list):  manufacturing, retail/wholesale, service, agricultural and others.

Education

• M.S. - Finance, 1997; Walsh College, Troy, MI
• B.S. - Business Administration with concentration in accounting, 1987; Lawrence Technological University, Southfield, MI
• C.P.A., State of Michigan, 1992

Professional Associations

• American Institute of Certified Public Accountants
  • Certified in Financial Forensics
• Michigan Association of Certified Public Accountants

Teaching Activities

• Assisted in the development and presentation of various seminars to insurance companies and in-house staff, including such topics as:
  
  • Self-employed wage loss benefits under Michigan No-Fault law
  • Survivors' loss benefits under Michigan No-Fault law
  • Employment/claim verification procedures with tax returns
  • Business interruption claims
  • Extra expenses