Mr. Daniel Beaulne

Daniel Beaulne is a managing director at Duff & Phelps, LLC in Dallas, where he is part of its Dis- pute and Legal Management Consulting practice and has prepared business valuations and quanti- fied financial damages for more than 20 years. Prior to joining Duff & Phelps, Mr. Beaulne was a senior manager at Ernst & Young. He has provided expertise in disputes arising from retrospective solvency, bankruptcy, shareholder disputes, business interruption claims and lost earnings. He has also testified in the Court of Chancery in the State of Delaware, bankruptcy court and various dis- trict courts in Texas, and in United Nations Commission on International Trade Law (UNCITRAL) arbitration proceedings. Mr. Beaulne has prepared numerous fairness and solvency opinions for mergers and acquisitions, recapitalizations and related party transactions. He has also performed valuations of companies for transactional analysis, allocation of purchase price, estate and income tax, valuation of minority and control equity interests, corporate planning, recapitalizations and fea- sibility studies. Mr. Beaulne received his B.A. in commerce from the University of Toronto and, he is a Chartered Business Valuator (CBV) and Chartered Professional Accountant (CPA) in Canada and a Chartered Financial Analyst (CFA) in the U.S.