Melvin F. Lazar, CPA, ABV

mlazar@lazarcpa.com ●  Download vCard

Melvin F. Lazar is a Certified Public Accountant (New York State) and the founding partner of Lazar Levine & Felix LLP. He specializes in both litigation services and assisting companies with acquisition and sales activities. He has assisted companies with funding requirements including venture, equity and debt financing. He has serviced public and closely-held companies for over 30 years. His experience encompasses such widely divergent industries as manufacturing, distribution, food processing companies, real estate, engineering, construction companies, professional service firms, retail and computer software development companies.

Mr. Lazar received a Bachelor of Business Administration degree from The City College of New York in 1960. Mel has been licensed in the State of New York as a Certified Public Accountant since 1964. He has also completed the Principals of Business Valuations (BV 201) (BV 202) (BV 203) and (BV 204) - Parts One through Four Courses of the American Society of Appraisers, and received his accreditation in Business Valuation from the American Institute of Certified Public Accountants in 1998.

• Member of American Institute of Certified Public Accountants.
• Member of New York State Society of Certified Public Accountants.
• Served on the New York State Society of Certified Public Accountants Committee on Cooperation with Financial Media.
• Served on the New York State Society of Certified Public Accountants Committee on Cooperation with Stock Exchanges and Investment Bankers.
• Served on the New York State Society of Certified Public Accountants Committee of Cooperation with Bankers.
• Has lectured on business valuations for closely-held businesses.

Selected Previous Representations:

• Business valuation of a 100 year old specialty glass manufacturer for submission to arbitration as part of an action by minority shareholders under New York Business Code Sections 1104 and 1118.

• Allocation of purchase price to the acquisition of intangible assets for a nurse registry business.

• Business valuation of a paper products distributor as part of an equitable distribution matter.

• Fraud investigation to determine improprieties by cooperative board members. Conducted meeting for the presentation of findings directly to the targets of the investigation before a full assembly of cooperative owners.

• Representation of a fitness facility as well as a manufacturer of retail fixture displays in bankruptcy proceedings.

• Investigation and expert testimony with regard to a plan of reorganization of a debtor-in-possession wherein a landlord objected to the assumption of a valuable lease.

• Special report on the internal control of a home improvement mortgage company as part of a special investigation by a secured creditor.

• Representation requiring testimony with regard to solvency issues of a debtor-in-possession in connection with a secured creditor.

• Representation requiring testimony with regard to personal guarantors in a lender liability lawsuit and counter-claim.

• Equitable distribution matter requiring a business valuation of a law practice.

• Representation of clients involved in merger and acquisition transactions.

• Equitable distribution matter requiring a business valuation of a medical practice.

• Determination of a lost profits claim requiring expert testimony on behalf of a company involved in the nuclear power industry.

• Services associated with the defense of criminal tax fraud cases.

• Expert testimony and report on lost profits and valuation of destroyed unestablished business.

• Determination of fire damages for a business interruption claim for a paper products manufacturer.

• Assist sale of a 35% interest in one of the top 10 poultry producers in the United States.

• Acquisition of largest Dominican Republic ground tours operator by Meier's Weltreisen GmbH.

• Representation in the acquisition of two West Coast distributors of electronic components, as well as many other types of acquisitions.

• Expert testimony and forensic accounting associated with a Section 10b (5) shareholders class action suit against a $3 billion bank and its auditors.

• Due diligence and report with regards to the potential acquisition of a $100 million dollar employee leasing company.

• Reported on discounts for restricted public stock involved in an insider trading lawsuit.