Translating Complex Concepts for Jury Trial

July 8, 2025

It’s exhilarating to prevail in litigation. It’s equally satisfying to know our proven processes for forensic investigations deliver valuable, defensible outcomes - whether we’re serving as expert witness for the defense or plaintiff, a large corporation or individual, or a financial institution or the SEC.

Brandlin & Associates recently served as expert witness and testified in two separate matters involving real estate investors – one for the defense and one for the plaintiff. We are extremely pleased that our clients and counsel prevailed in their respective matters.

Unraveling Complex Web of Financings & Payouts for Jury Trial

Genesis of the Lawsuit: A real estate investor earned aggregate returns exceeding 150% across three separate investments spanning a 5-year period. The investment vehicles’ individual operating agreements included guaranteed minimum rates of return and put options based on current real estate valuations. The investor filed a lawsuit claiming they were owed more money plus damages pursuant to the individual operating agreements.

Our Process: As expert witness for the Defense, Brandlin recreated the investor’s capital account from inception-to-end and traced funds to bank statements, tax returns, and accounting records. Determining the investor’s contractual returns was complicated by:

Miscellaneous yearly distributions differing from the contractual guaranteed minimum rate of return
Multi-year capital calls paid or lack thereof
Calculating the put options

Jury Trial: Jeff Brandlin provided comprehensive testimony to the jury, requiring distillation of complex accounting and business-related terms into simple explanations. The case settled prior to jury deliberations under confidential terms to our client’s satisfaction.

“Jeff, I wanted to thank you for your testimony today. Everybody loved how you presented – very confident, calm, and deliberate. We could see the jurists were listening as you clearly explained concepts that can be a difficult aspect of the trial. Thank you so much.”

Attorney for Defendants

Quantifying Damages for Breach of Contract & Fraud Matter

Genesis of the Lawsuit: A foreign national (Investor) invested in an entity presenting itself as a developer of skilled nursing facilities in Southern California (Developer) seeking equity investments under the EB-5 program in exchange for citizenship. Subsequently, the SEC charged the Developer for misappropriation of funds and misrepresenting that investments would qualify for the EB-5 Program.

The Investor filed a separate civil claim against the Developer for lost principal and damages for which Brandlin served as expert witness.

Our Process: As expert witness for the Plaintiff, Brandlin conducted a forensic investigation spanning nearly 10 years that involved:

Working with counsel to review case strategy and Defendant’s rebuttal defense
Submission of expert report
Damages calculation based on statutory interest rate

Trial: David Bell provided comprehensive testimony during trial. The Court ruled in favor of the Plaintiff for breach of contract, fraud, and violation of Business & Professional Code section 17200.

“… Bell testified as to the damages and statutory interest due for the Breach of Contract and Fraud causes of action. He was credible and his testimony assisted the Court.”

Superior Court of California, County of San Bernardino Ruling

How Can We Help You?

Brandlin & Associates is an exclusive provider of financial workouts and restructurings, forensic accounting, financial due diligence and litigation support for senior lenders, mezzanine funds, private equity groups, attorneys and middle market companies.

We pride ourselves on offering superior technical expertise, years of practical experience, and unparalleled service to decipher financial and operational performance metrics to help clients make informed decisions in a timely manner.

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