Daniel T. Rondeau

CPA, ASA, CFE, CFF, ABV, CITP
President
Main: (801) 531-0400
Direct:
(801) 303-7824
Email:
Daniel@sagefa.com

Experience

Daniel T. Rondeau, president of Sage Forensic Accounting, works with and oversees the managing shareholders in all practice areas. He has primarily been engaged by attorneys and law firms to assist them and their clients with financial and accounting-oriented issues, ranging from complex damage analyses to business valuation.

Mr. Rondeau has also been engaged to provide professional expertise to individuals, businesses, insurance companies, financial institutions, and not-for-profit organizations. As president of the firm, Mr. Rondeau oversees the administrative and operational aspects of Sage. Mr. Rondeau was instrumental in the founding of the firm.

The following sections summarize Mr. Rondeau’s experience in different professional areas:

Business Valuation

Mr. Rondeau has extensive experience in performing appraisals in both cooperative and contentious environments. He has calculated the value of closely held companies in a wide variety of industries for many different purposes, including for buy-sell agreements, ESOP plans, divorce settlements, stockholder disputes, bankruptcy adversarial proceedings, governmental regulatory agencies, gift and estate tax plans, and other business planning and litigation situations. In the course of performing a valuation, he regularly draws on his forensic accounting, economic analysis, and other financial expertise. He regularly performs complex valuation assignments that involve issues such as distinguishing between enterprise and personal goodwill, allocation of goodwill value, and valuing horizontal and vertically integrated entities. The following is a brief summary of some of the varied entities Mr. Rondeau has valued:

Mr. Rondeau has additionally provided valuation consulting advice:

Forensic/Investigative Accounting

The large majority of Mr. Rondeau's assignments involve applying forensic accounting expertise to various portions of the assignment, ranging from analyzing and understanding the trends in the financial results of a business when performing valuation assignments as described above, to investigating fraud allegations. Following are some of the non-valuation matters in which Mr. Rondeau used his forensic accounting expertise to provide assistance:

Evaluation of Economic Damages and Related Assessment of Economic Causation

Mr. Rondeau has been involved in the computation of economic losses, or economic damages, in many different types of cases. He has calculated and evaluated analyses prepared by others for losses due to business interruptions, business destruction, business dissolution, and a wide variety of business disputes. He has prepared both consulting reports and comprehensive expert reports, with uses ranging from legal consulting to settlement negotiations to trial testimony. Following are some of the varied matters in which Mr. Rondeau has used his expertise to analyze and compute economic damages:

Unique or Multifaceted Engagements

Many cases require incorporating all of the professional skills from forensic accounting, valuation, and economic damages to fully provide the necessary assistance. Following are some of the more interesting situations in which Mr. Rondeau has drawn on his expertise to provide assistance:

Critique and Review of Other Financial Experts

Mr. Rondeau regularly conducts reviews of reports by other financial experts. The work provided in this context ranges from providing consulting advice to counsel to preparing a rebuttal expert report and providing testimony. The following outlines some of the matters in which Mr. Rondeau has been involved:

Involvement in Reported Cases and Cases of Note

Over the course of his career, Mr. Rondeau has had the opportunity to be involved in cases that have been appealed or resulted in decisions that are now considered precedential. Further, other cases have resulted in rulings that provide relevant understanding of expert analyses.

Educational Qualifications

Publications and Courses Taught

Professional Certifications

 Professional Affiliations/Activities

Types of Matters

Mr. Rondeau has provided professional services for a wide variety of purposes and in a wide variety of matters. This variety is because the foundational principles in forensic accounting, valuation, and economic damages can be appropriately applied in many different situations. The following broadly summarizes the different types of matters Mr. Rondeau has worked on during his career:

Derk has provided professional services for a wide variety of purposes and in a wide variety of matters. This variety is because the foundational principles in forensic accounting, valuation, and economic damages can be appropriately applied in many different situations, the following attempts to broadly summarize the different types of matters he worked on during his career:

  • Asset tracing
  • Breach of contract
  • Business forecasts and financial consulting
  • Business interruption and destruction analyses
  • Business valuation
  • Buy/sell consulting and valuation
  • Civil litigation
  • Commercial free speech damages
  • Commercial litigation
  • Compensation studies
  • Divorce litigation
  • Due diligence
  • Economic loss analysis
  • Estate and gift tax valuation
  • Forensic accounting reconstructions and tracing
  • Fraud investigations
  • Goodwill impairment testing and valuation
  • Income determination for individuals
  • Insurance loss analysis
  • Intellectual property, intangible asset valuation, infringement damage analysis
  • Lost profits and unjust enrichment damages
  • Patent, trademark, and copyright infringement damages
  • Personal injury
  • Purchase price allocation
  • Rebuttal analyses
  • Royalty, license, rent, and compliance investigations
  • Shareholder disputes
  • Trade secret and non-competition damages
  • Valuation of private, closely held, and holding companies
  • Wrongful death
  • Wrongful termination

Summary of Expert Witness Testimony

Case Name
Law Firm
Client/Attorney
Court
ASC Utah, Inc., et al., v. Wolf Mountain Resorts, LC
Kirton & McConkie
Wolf Mountain Resorts, LC / David Wahlquist, Esq.
Third District Court, Summit County, Utah
AVT Nevada, LP v. Christopher McAlary
Michael Best & Friedrich, LLP
AVT Nevada, LP / Evan S. Strassberg, Esq.
United States District Court, Utah
Amy Slane v. Kimberlee Melgaard and Jeffrey Melgaard
Eberle Berlin
Kimberlee Melgaard and Jeffrey Melgaard / Michael G. Brady, Esq.
Seventh District Court, Jefferson County, Idaho
Andrew A. May, et al. v. Whip Industries, et al.
Plant Christensen & Kanell; Brady Law Chartered; Strong & Hanni; Snow Christensen & Martineau
Whip Industries, et al. / Theodore E. Kanell, Esq., Michael G. Brady, Esq.
Third District Court, Salt Lake County, Utah
Braden John Karony, et al. v. Jennifer Karony, et al.
Duren IP
Jennifer Karony, et al. / Todd Zenger, Esq.
Second District Court, Davis County, Utah
Butterfield v. Brinton
Pia Anderson Dorius Reynard & Moss, LLC
Butterfield / Brennan Moss, Esq.
Second District Court, Davis County, Utah
CDC Restoration & Construction, LC, v. Tradesmen Contractors, LLC, et al.
Vantus Law
CDC Restoration & Construction, LC / Rick Ensor, Esq.
Third District Court, Salt Lake County, Utah
Canyon Advantage, LLC v. Contract Management Services LLC, et al.
Action Law LLC
Canyon Advantage, LLC / Sara E. Bouley, Esq.
Third District Court, Salt Lake County, Utah
CapitalPlus Equity, LLC v. Sahara, LLC, et al.
Michael Best & Friedrich, LLP
CapitalPlus Equity, LLC / Steven J. Joffee, Esq.
United States Bankruptcy Court, Adversary Proceeding
Chelsie Warren v. Skyler Simonson
Trystan Smith & Associates
Skyler Simonson / Tajha L Ferrara, Esq.
Second District Court, Davis County, Utah