Position Education Certifications Professional Affiliations Professional and Business History Managing Director OverMont, a Division of Whitley Penn LLP 3100 Weslayan, Suite 340 Houston, Texas 77027 Phone: (713) 590-2870 Cell: (832) 725-8257 Email: ceggleston@overmont.com Masters of Accounting and Bachelor of Arts, Economics and Managerial Studies, Rice University, 1979 and 1978 Certified Public Accountant Accredited in Business Valuation Certified Fraud Examiner Certified in Financial Forensics American Bankruptcy Institute Past Member American Bar Association Section of Intellectual Property Law- Past Member of Special Committee on IP Valuation American Institute of Certified Public Accountants American Institute of Certified Public Accountants Business Valuation Subcommittee Past Member Association of Certified Fraud Examiners Association of Insolvency & Restructuring Advisors Past Member Licensing Executive Society Past Member Texas Society of Certified Public Accountants Turnaround Management Association, Houston Chapter, Past President and Member of National Chapter Resource and Response Council Women s Energy Network St. Mark s School, Former Finance Chair, Executive Committee Member and Board Member Managing Director, OverMont, a Division of Whitley Penn LLP 2017 - present Managing Director, OverMont Consulting LLC 2008-2017 Vice President, CRA International 1999-2008 Partner, Financial Advisory Services Practice Price Waterhouse LLP and PricewaterhouseCoopers LLP (PwC) 1991 to 1999 Member of the Tax Practice, Price Waterhouse LLP, 1987 to 1996 Senior Manager, Price Waterhouse LLP, 1987 to 1991 Other Public Accounting Firms 1978 to 1987
Page 2 Professional and Business Experience Subject Area Expertise Over thirty years of consulting experience in a wide variety of industries including high tech, health care, energy and energy related services, financial services, manufacturing, distribution, real estate and retail. Clients have ranged from start-ups to Fortune 100 companies, and have included C-corporations, S-corporations, partnerships and individuals. Corporate Restructuring Extensive experience in out-of court and bankruptcy restructuring matters. Clients have included debtors, creditors committees, trustees, and secured lenders. Led the Price Waterhouse FAS Restructuring Initiative in Mexico from 1995 through 1997. Industries include, but are not limited to: Airlines Energy and Energy Related Companies Financial Institutions and Financial Service Companies Franchisor/Distributors Industrial Suppliers Manufacturing Real Estate Retail Store Chains Steel Wholesale Valuation Experience Valuations of enterprises, ownership interests and intangible assets including minority and control blocks of closely held business and marketability discounts. These valuations of businesses and assets include, but are not limited to, the following: Biotechnology/Life Sciences, Including Non-commercialized Technologies Computer and Software Chemical Distributorships/Franchises Energy and Energy Related Companies Equipment Lessors Financial Institutions and Other Finance Related Companies Healthcare Industrial Manufacturers Insurance Internet Patents, Trademarks and License Agreements Real Estate Retail Store Chains Telecommunications
Page 3 Subject Area Expertise Dispute Expertise Have been engaged in numerous projects involving the subject areas listed below: Alter Ego/Corporate Veil and Capital Adequacy Asset Tracing Audit, Internal Controls, Accounting and Financial Reporting Breach of Contract Business Interruption/Delay Damages Employment Environmental and Natural Resources damages Feasibility Fraud/White Collar Crime Fraudulent Conveyance Gray Market and Pricing Rebates Intellectual Property Leasing Lender Transactions Lost Profits Malpractice Personal Injury Preference Payments Purchase Price Accounting and Disputes Securities Matters Solvency and Deepening Insolvency Tax Issues Valuation Warranty Claims Intellectual Property Including Strategic Consulting Extensive experience in a variety of intellectual property issues involving patents, trademarks, trade secrets and know how. Services include business plan preparation and review and financing consultation. Have consulted on structure of license agreements as well as potential value for licensing and sale. Have valued patents and trademarks, and their associated licensing in connection with bank financing and corporate restructuring as well as valued a number of precommercialized and commercialized technologies and copyrighted software for purposes of sale or potential licensing. In addition, have determined lost profits and reasonable royalties in patent infringement litigation matters and have determined damages in trade secrets theft matters.
Page 4 Recent Speeches and Presentations Impact of Recent Court Decisions on Patent Values: Diminishing Value and Increasing Complexity American Society of Appraisers Advanced Business Valuation Annual Conference, October 16, 2013; Business Valuation in Litigation and Bankruptcy University of St. Thomas, Houston, May 21, 2013; Trade Secret Value and Damages Considerations Littler Mendelson, P.C., October 17, 2012; Trade Secret and Trademark Value and Damages Considerations Houston CPA Chapter, August 23, 2012; Determination of Post Judgment Royalties and Damages Issues from Uniloc co-presented CLE program at Locke Lord Bissell & Liddell, May 2011; Update on Damages after Lucent and ResQNet co-presented CLE program at Wong, Cabello, Lutsch, Rutherford & Brucculeri L.L.P, April 2011; Economic Damages in Trade Secrets Litigation, The University of Houston School of Law, March 29, 2011; Litigation Report Writing A to Z: Content of Written Expert Reports for Litigation Support Purposes Houston CPA Society, April 28, 2010; Post Lucent Damages Spring 2010 Multiple Law firms; Expert Witnesses and Damages: How to Get the Most and Spend the Least, 33 rd Annual Page Keeton Civil Litigation, The University of Texas School of Law, October 30, 2009; Valuation Issues in a Bankruptcy Proceeding, Turnaround Management Association, Houston Chapter, September 17, 2009; Co-chair of Inaugural Texas TMA Regional Conference, May 2007; Recent Developments in Patent Damages, Advanced Patent Litigation Seminars, AIPLA, June 2005; Asset Valuation and Insolvency Analysis, Advanced Bankruptcy: The 19 th Annual Seminar, Oklahoma Bar Association, December 10, 2004; How to Keep it from Turning Ugly, Turnaround Management Association, Houston Chapter - Women's Networking Group Luncheon - Panel on SEC Forensic Investigations, October 1, 2004;
Page 5 Recent Speeches and Presentations Reach Through Licensing, MCLE 7 th Annual Intellectual Property Law Conference, June 2004; Unique Aspects of Valuing Intellectual Property Assets, VALCON: The Conference on Bankruptcy Valuation, March 2004; Member of the Planning Committee; How Economics Works, State Bar of Texas Real Damages after HB4, January 2004; 4 th Annual BOALT/UT Advanced Patent Law Institute Planning Committee Member, December 2003; Valuation of Trademarks for Business Transactions, INTA Leadership Meeting, November 2003; Understanding the Intellectual Property License 2003, Practicing Law Institute, September 2003; Recent Developments in Damages Law, AIPLA Advanced Patent Litigation Seminar, June 2003, July, 2003; The Troubled Loan Workout Process, Turnaround Management Association, October 2002; FAS 141 & 142: Financial Accounting for Goodwill and Intangibles, Crady, Jewett & McCulley, LLP, October 2002; Hot Accounting Issues for Technology Companies, 16 th Annual Computer & Information Law Institute, October 2002; Packaging Intellectual Property to Maximize Value, Turnaround Management Association, September 2002; Financial Statements: Pinpointing the Relevant Data, Porter & Hedges, May 2002; Issues in Trademark Valuation, INTA - Trademarks in Business Transactions Forum, February 2002; Business Valuation and Analysis for Litigation and Bankruptcy, Haynes and Boone, LLP, October 2001; The Expert Shoot-Out, Houston Bar Association The Ultimate Trial Advocacy Institute, September 2001;
Page 6 Recent Speeches and Presentations What Transactional Lawyers should know about the Interaction of Intellectual Property and Commercial Laws, July 2000; Beyond the Panduit and Georgia-Pacific Factors Licensing Executives Society Technology Transfer, May 2000; Valuing Intellectual Capital in Mergers & Acquisitions, April 2000; Chaired the PwC 1998 and 1999 Intellectual Property Leadership Forums; Convoyed Sales: What are They and How to Prove Them, October 1999; Damages in Intellectual Property Litigation, May 1999; Valuation of Intellectual Capital, August 1998 and September 1998; Capturing Value from IP Portfolios, May 1998; Introduction to Patents, Trademarks and Copyrights, April 1998; Executing the IP Strategy and Managing the IP Portfolio, March 1998; Intellectual Property Licensing Strategies for NAFTA and Latin America, November 1997. Publications Chapter Contributor, Fundamentals of Intellectual Property Valuation: A Primer for Identifying and Determining Value, July 2004. Restructuring Technology Rich Companies, co-authored with Zack Clement and Johnathan Bolton, CPA Expert, Spring 2003; The Journal of Corporate Renewal, November 2002; les Nouvelles, December 2001; Managing Intellectual Property, July/August 2001. Trade Secrets and Patents: Comparison and Contrast in Royalty Determination, les Nouvelles, co-authored with Walter Bratic and David Warden, September 2000. How to quantify trade secrets theft, Managing Intellectual Property, coauthored with Walter Bratic and David Warden, March 2000. IP collateral: an emerging financing tool, Managing Intellectual Property, co-authored with Susan Barbieri Montgomery, September 1999. Tax Issues for Bankruptcy and Insolvent Taxpayers, Tax Ideas, coauthored with Robert Medlin, January 17, 1996.
Page 7 Publications Saving Money with Arbitration, The Houston Business Journal, coauthored with Ron Vollmar, April 1995. Pensions Issues in Bankruptcy, Turnarounds & Workouts, June 15, 1993. Restructuring Publicly Traded Debt, Turnarounds & Workouts, October 15, 1992. Federal Income Tax Aspects of Chapter 11 Reorganization, Business Opportunities with Troubled Companies Legal Strategies & Risks Prentice Hall Law & Business. Avoiding Distressed Sales, Use of Liquidating Trusts to Increase Creditor s Recovery, Real Estate Bankruptcy Tax Survey, Turnarounds & Workouts, April 15, 1992. Languages Moderately fluent in Spanish.