Mr. DeCusati has been qualified as an expert witness in Federal District Court and the State Courts of Connecticut and New Jersey, as well as various arbitration proceedings. He has also rendered extensive services relating to court testimony. Mr. DeCusati is a Certified Public Accountant and is Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants. He also holds the Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers and the Certified Fraud Examiner (CFE) designation from the Association of Certified Fraud Examiners.