Seth Fliegler
CVA, MAFF, CFE
Duff & Phelps
Seth Fliegler is a Managing Director in the New York and Morristown, NJ offices and part of the Disputes service line. He has over 15 years of experience assisting clients in business valuation and economic and financial analyses particularly within the financial services industry, and has provided deposition and trial testimony on valuation and damages issues.

Seth has been involved in numerous dispute matters advising clients on a wide variety of topics, including valuation, solvency, commercial and economic damages, and fraud investigations. Seth also has experience in antitrust and intellectual property litigation consulting from his prior work at an economic consulting firm.

Currently, Seth is leading the analytical team supporting Duff & Phelps' testifying expert retained to serve on behalf of the Trustee for the substantively consolidated SIPA Liquidation of Bernard L. Madoff Investment Securities LLC to analyze the world's largest Ponzi scheme.

Seth has performed analyses and testified in a broad range of industries and engagements, including: valuation and assessment of damages related to a mortgage due diligence company; determination of damages to a state government resulting from a breach of contract by a state vendor; expert consulting on a post-acquisition dispute stemming from financial and accounting fraud; and analyses of solvency, capital adequacy and fraudulent conveyance in the bankruptcy of various financial services companies including the Lehman Brothers investigation conducted by the Special Examiner.

Seth is a frequent author and has published articles focusing on business valuation.

Prior to joining Duff & Phelps, Seth was a vice president in the Global Equities New Product Development group of Banc of America Securities (BAS). Prior to BAS, Seth was a senior economic analyst in the Policy & Analysis division of the Federal Reserve Bank of New York, where he focused on domestic and international capital policy, including membership on various international regulatory committees addressing Basel II.

Seth received his M.B.A. in finance at the Wharton School of Business at the University of Pennsylvania and his M.A. in international studies from the Lauder Institute at the University of Pennsylvania. He received his B.A. in economics and French, magna cum laude, from the University of Pennsylvania. Seth is also a Certified Valuation Analyst (CVA), a Certified Fraud Examiner (CFE), and a Master Analyst in Financial Forensics (MAFF).