
Insert Bio – Description
– Certified Public Accountant (CPA) – State of Texas
– Accredited in Business Valuation (ABV)
– American Institute of Certified Public Accountants
– Accredited Senior Appraiser / Business Valuation (ASA)
– American Society of Appraisers
– Certified Financial Forensics (CFF)
– American Institute of Certified Public Accountants
– B.B.A., Major in Accounting
– Texas A & I University
– American Institute of Certified Public Accountants
– American Society of Appraisers – Senior Member
– Steering Committee AICPA/AAML National Conference on Divorce
– Houston Estate and Financial Forum
– Member Firm of Financial Consulting Group (FCG)
– AICPA Technical Editor\Advanced Business Valuation in Divorce
– Houston Business & Estate Planning Council
– Collaborative Law Institute of Texas / Financial Professionals Protocols – —– Committee
– ASA Houston Chapter Secretary 2003-2004
– ASA Houston Chapter President 2005-2006
– Steering Committee AICPA/AAML National Conference on Divorce, May 2010
Present PRESIDENT
The McClure Firm, Inc. – Houston, Texas
-Business valuation for estate and gift tax planning such as Family Limited Partnerships,
mergers and acquisitions, ESOP valuation, family law business valuation issues, appraisals of
tangible and intangible assets for buy/sell agreements, special issue damages, bankruptcy and
reorganization, lender liability, litigation support and consulting or testifying expert; court
appointments as receiver and /or expert. Additional valuation experience has included
brokering and consulting for transactions from $6 to $130 million dollar sales. Industries
include oil and gas service, construction, auto dealerships, healthcare, outsource service
companies, air freight industry, manufacturing, copyrights, plastics industry,
telecommunications, professional practices and service groups.
1996-2007 FOUNDER and PARTNER
McClure, Schumacher & Associates, L.L.P. – Houston, Texas
-Business valuation for estate and gift taxation and planning, ESOP appraisals, mergers and
acquisitions, stockholder disputes, anti-trust, family law issues, special issue damages,
forensic analysis, bankruptcy, reorganization, litigation support and consulting or testifying
expert; additional valuation services include construction, oil and gas, banking,
manufacturing, wholesale, retail, professional practices, health care industries, insurance
agencies, air-freight, shipping and distribution companies.
1990-1996 SENIOR ANALYST – MANAGER, LITIGATION SUPPORT
Hill Valuation Group, L.L.C. – Houston, Texas
-Forensic analysis, business valuation for estate and gift tax planning such as Family Limited
Partnerships, mergers and acquisitions, ESOP valuation, family law business valuation
issues, appraisals of tangible and intangible assets for buy/sell agreements, special issue
damages, bankruptcy and reorganization, lender liability, litigation support and consulting or
testifying expert; court appointments as receiver and /or expert. Additional valuation
experience has included construction, oil and gas interests, insurance industry, home health
care, outsource service companies, air freight industry, manufacturing, copyrights, airport
food and beverage contracts, plastics industry, telecommunications, professional practices
and service groups.
1986 – 1990 MANAGER, MANAGEMENT ADVISORY/LITIGATION SUPPORT
Markham Norton & Co., P.A. – Fort Myers, Florida
-Management advisory services, litigation support services, forensic accounting, business
valuation and expert testimony. Experience has included extensive business analysis and
valuation of professional practices, closely held corporations, ESOP valuation of proposed
buyout of American Airlines by the Pilot Union Association, military retirement and survivor
benefits, anti-trust, including “Bank Tying Act” minority stockholder interest, partnership
dissolutions, divorce, estate tax issues and condemnation.
-Additional experience included damage estimates for workman’s compensation, patent
infringement, bankruptcy and manufacturer’s liability; appointed by the court as expert for
valuations and other financial testimony.
1985 – 1986 AUDIT SENIOR
Grant Thornton, C.P.A. – Odessa, Texas
-Audits and reviews of medium size companies, including banks, savings and loans,
manufacturing companies, automobile dealerships, oil and gas drilling and production
companies, etc. Responsibilities included in charge planning and field supervision of staff
accountants.
1982 – 1984 TAX MANAGER
Estoril Producing Corporation – Midland, Texas
-Management of tax compliance and reporting for the Company and its related entities
including master limited partnerships and public drilling funds. Performed as the corporate
liaison between Peat Marwick and Coopers & Lybrand for review and supervision of the
public reporting and compliance as well as reporting to the officers and directors of the
entities. Experience also included cash flow analysis and projections to financial institutions.
1979 – 1982 TAX SENIOR
Trott & Co., C.P.A. – Midland, Texas
-Preparation and review of large corporate federal income tax returns, estate, trust and
partnership tax returns, tax projections, cash flow projections and all other areas of tax
compliance. Extensive experience attained in the area of client relations, working with
corporate controllers, management and financial institutions.
The Academy of Matrimonial Lawyers (AAML)
– 2010 The Cutting-Edge Issue: Whether as a Matter of Law a Statutory
– Partnership Exists Between Separate Property Entity and the
– Community Estate
The American Institute of Certified Public Accountants (AICPA)
– 2010 Personal Goodwill Issues When the Consideration Received is in
the Form of Executive Retirement Plans, Stock Options and Other
Executive Perquisites
Texas Academy of Family Law Specialists
– 2005 Economic Contribution Statutes
Houston Business & Estate Planning Council
– 2005 Buy-Sell Agreements and Valuing Personal and Entity Goodwill
Collaborative Law Institute of Texas
– 2004 Annual Collaborative Law Spring Retreat – Developing and
Managing Your Collaborative Law Practice
Houston Bar Association, Family Law Section
– 2003 Section 1041 and Marital Property Divisions
University of Houston
– 2001 Advanced Family Law – Valuation Strategies & Concepts
– 2002 Business Valuation – Discounts
Northeast Harris County Bar Association
– 2000 Equitable Interest
South Texas College of Law
– 2001 ABA Law Student Division – Negotiation Competition
American Society of Appraisers
– 1998 Daubert & Robinson
Texas Society of Certified Public Accountants
– 1997 Litigation Support Conference – Discounts – What’s Fair
– 1997 Galveston Family CPE Conference – Basics of Business Valuation
– 1998 Galveston Family CPE Conference – Use and Abuse of Discounts
Houston Bar Association, Family Law Section
– 1996 Appraising the Appraiser: Family Law Valuations
– Family Limited Partnership: Appraising the Appraiser
– Allocating Value to a Non-Compete Agreement May Reduce Trapped Earnings
Houston Business Journal July 16-22, 1999
– So How Much Is My Closely Held Business Worth?
Houston Business Journal May 16-22, 2003
– Small Business Owners May Face Big Challenges In Divorce Court