Edward T. Kang | Kang Haggerty LLC

Mr. Kang devotes his practice to business litigation and other litigation involving business entities. Rated AV Preeminent on Martindale-Hubbell, he is recognized as providing exceptional legal counsel and support to his clients. Unlike many litigation attorneys who never, or rarely, try a case in court, Mr. Kang regularly tries cases, including jury trials.

Nelson C. Bellido | Roig Lawyers

Mr. Bellido is the partner in charge of the Miami office of Roig Lawyers. His main areas of practice are in complex commercial litigation, insurance defense litigation, insurance fraud special investigations, finance law, products liability, employment litigation and shareholder and partnership disputes.

Kandis L. Kovalsky, Moderator | Kang Haggerty LLC

Ms. Kovalsky is an accomplished business and trial lawyer in Philadelphia. Her practice focuses on a broad range of high stakes complex commercial and business-related civil litigation in Pennsylvania and New Jersey state and federal courts and arbitral tribunals. Kandis routinely handles expedited litigation matters, including temporary restraining orders and injunctions in federal court.

Michael J. Molder | AILA Limited

Michael J. Molder, JD, CPA, CVA/MAFF, CFE is the owner of AILA Limited, providing financial forensic and business valuation services primarily in litigation engagements. Mr. Molder applies over 35 years as a financial professional and commercial litigator to analyze financial misconduct claims, value business interests and investigate fraud.

As lead counsel in Neuberger and Scott v. Shapiro, et al, E.D.Pa. 97-CV-7947, Mr. Molder won the respect of the court and opposing counsel for his deep understanding of the accounting and reporting issues at play in that federal securities fraud case. Over the course of his legal career, Mr. Molder helped co-counsel understand complex financial and accounting issues in dozens of cases.

Since 2006, Mr. Molder has applied his analytical and investigative skills in valuation and forensic/litigation services engagements. Since then, he has worked on a wide variety of matters ranging from shareholder disputes and partnership breakups to matrimonial and personal injury cases to damages calculations in commercial litigation and fraud investigations. Mr. Molder has testified on business valuation, commercial damages and fraud.

Mr. Molder earned his bachelor’s degree in accounting from the Pennsylvania State University and his Juris Doctor from the Temple University School of Law. He holds Certified Valuation Analyst® and Master Analyst in Financial Forensics® credentials from the National Association of Certified Valuators & Analysts® and the Certified Fraud Examiner® credential from the Association of Certified Fraud Examiners®.

I. Definitions | 12:00pm – 12:30pm

• Piercing corporate veil
• Alter ego theory: general
• Alter ego theory: fraud and equity
• Single business enterprise liability

II. Mortimer v. McCool | 12:30pm – 1:00pm

Break | 1:00pm – 1:10pm

III. State interpretation of enterprise liability | 1:10pm – 1:40pm

• Pennsylvania
• California
• Other states