Brent Miller
CPA/ABV
FTI Consulting

Brent Miller is a Director in the FTI Forensic and Litigation Consulting segment and is based in Chicago. Mr. Miller joined FTI in January 2007, shortly after graduating from the University of Illinois in Urbana-Champaign with Highest Honors in December of 2006. He holds Bachelor's degrees in both Accountancy and Finance.

Brent Miller has worked on post-acquisition dispute, dissenting shareholder, business interruption, and breach of contract cases. He has worked on multiple matters related to the healthcare industry, including valuing a healthcare services company for a dissenting shareholder stemming from a $3 billion public company acquisition and calculating Benefit of the Bargain damages related to misstatements in the financial statements of a company acquired for $150 million. He has also advised parties engaged in post-acquisition disputes related to Net Working Capital adjustments. In another matter, he was involved in demonstrating that no Material Adverse Change occurred between the signing of an agreement and the date that the agreement would take effect. Another matter involved analysis of the historical and projected future performance of two lines of a company's business to determine the lost profit damages suffered by a company in the event that a contract had been breached.

Mr. Miller also has experience in numerous intellectual property disputes, including work in patent and trade secret litigation. He has evaluated and analyzed lost profits, reasonable royalty, and unjust enrichment claims. He has performed various forms of research and analysis related to intellectual property damages, including market research, identification and analysis of comparable licensing rates, general financial analysis, other analysis of Georgia-Pacific and Panduit factors, and analysis of subject company financial metrics compared to competitors to determine whether the subject company's financial metrics demonstrate the existence of trade secrets.

Mr. Miller is accredited in business valuation by the AICPA and has also been involved in matters related to business valuation and determining whether a company was insolvent at a given date or series of dates. In one matter, he demonstrated that a company was not rendered insolvent as a result of a distribution to its owners through an analysis of various financial metrics, including the company's cash balances, level of working capital, cash flows (including separate analysis of operating, financing, and net cash flows), and liquidity ratios, as well as analysis of the company's financial performance following the distribution.

Mr. Miller has been involved in several forensic investigations. He worked on the investigation of a major ponzi scheme, including an investigation into the extent to which the scheme was known or knowable to hedge funds and other sophisticated investors that collected money to deposit with the fund. He led the review of company bank records, cash dispersals, and project expenses in an investigation into the use of funding by a company involved in a Research and Development agreement. He was also involved in an investigation of fraud and mismanagement of a private equity fund; he performed numerous analyses relating to the CEO's expenses and the company's management of funds as well as reviewing some of the CEO's emails.

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