David Gralnick, CPA/ABV, is a Partner with the firm of Klein Liebman & Gresen, LLC. He has assisted hundreds of closely-held companies, attorneys, accountants and financial professionals in engagements involving business valuations, investigative accounting, enhanced earnings calculations, and damage claims. Mr. Gralnick has a diversified background in litigation, consulting, accounting and auditing; as well as an extensive tax background. Mr. Gralnick holds a B.A. in Accounting from the University of Michigan. He is a Certified Public Accountant and he has also earned the American Institute of Certified Public Accountants’ ABV designation (Accredited in Business Valuation). He is a member of the New York State Society of Certified Public Accountants as well as the American Institute of Certified Public Accountants.