Goodwill and Intangible Asset Impairment
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David C. Dufendach, CPA/ABV, ASA
Partner, Valuation Services
Grant Thornton LLP
David C. Dufendach, CPA/ABV, ASA, Partner in Grant Thornton LLP’s Advisory Services – Valuations Group, is the U.S. director of quality control with respect to valuations for financial reporting purposes. He specializes in the valuation of businesses and business segments, intellectual property and intangible assets, financial instruments, derivatives, and related matters for purposes of financial statement reporting, corporate planning, and other purposes. Dave holds an MBA from the Wharton School, University of Pennsylvania, and a BA in Business Administration from the University of Washington. Mr. Dufendach has published articles in Valuation Strategies and Business Valuation Review. He is an adjunct at Seattle University’s Albers School of Business and Economics and a guest lecturer in both the University of Washington’s MBA program and Law School. Mr. Dufendach is currently serving on the AICPA Business Valuation Committee and the AICPA IPR&D Task Force. He is a member of the American Society of Appraisers, the American Institute of CPAs, and the Washington Society of CPAs.
Paul Flignor
Principal Economist
DLA Piper
Paul Flignor, Principal Economist with DLA Piper's Tax group based in Chicago, concentrates his practice in intercompany pricing and intellectual property valuation.
He has more than 15 years of professional experience in resolving pricing and valuation issues in the areas of international tax planning, controversy resolution, transaction support, licensing and financial economics. He is noted particularly for integrating business strategy and financial economics to solve complex valuation problems of leading companies.
Mr. Flignor has worked extensively in the automotive, information services, software, consumer products and electronics industries.
Joel Trotter
Partner
Latham & Watkins LLP
Joel Trotter is the Deputy Chair of the Corporate Department in the Washington, D.C. office of Latham & Watkins. His practice focuses on corporate finance, mergers and acquisitions, securities regulation and general corporate matters. Mr. Trotter represents major New York Stock Exchange listed companies and counsels both issuers and underwriters in the public offering process and in corporate compliance matters involving SEC reporting and disclosure requirements. He also serves as special counsel for boards of directors, audit committees and special committees on governance issues, corporate crises and business combination proposals.
Mr. Trotter is the co-author of the chapters of T HE PRACTITIONER’S GUIDE TO THE SARBANES-OXLEY
ACT (American Bar Association) on “Disclosure of Internal Control over Financial Reporting” and “Corporate Internal Investigations after Sarbanes-Oxley” and is a contributor to S ECURITIES LAW
TECHNIQUES (Matthew Bender). He has also published articles on securities law issues in Insights and The Corporate Governance Advisor and has authored multiple Client Alerts on topics including the SEC’s securities offering reform rules and financial statement staleness requirements.
Mr. Trotter was an Echols Scholar at the University of Virginia and, during law school, served on the Editorial Board of the Virginia Law Review.



