Jeffrey F. Gibralter, CPA/ABV/CFF, CFE, is a Partner in the business valuation and litigation consulting support firm of Klein Liebman & Gresen, LLC. Mr. Gibralter has assisted hundreds of closely-held companies, attorneys, accountants and financial professionals with engagements involving business valuations, forensic accounting, litigation support, and expert witness testimony. Mr. Gibralter’s engagements have involved matrimonial matters, estate and gift tax planning, shareholder disputes, the acquisition and sale of businesses, corporate planning, complex separate property analyses, and financial asset tracings. He has been Court appointed as a neutral financial expert and has testified as an expert witness. Mr. Gibralter has a diversified background in litigation and forensic consulting, accounting and auditing, and tax consulting. Prior to joining Klein Liebman & Gresen, LLC, Mr. Gibralter was a manager in the Forensics, Fraud & Investigations practice of PricewaterhouseCoopers, LLP. Mr. Gibralter holds a Bachelor of Science degree in Accounting from the State University of New York at Albany. He is a Certified Public Accountant (CPA) licensed in the state of New York and has also earned the American Institute of Certified Public Accountants’ ABV designation (Accredited in Business Valuation) and CFF designation (Certified in Financial Forensics). In addition, Mr. Gibralter is a Certified Fraud Examiner (CFE). Mr. Gibralter is a member of the American Institute of Certified Public Accountants, New York State Society of Certified Public Accountants, and Association of Certified Fraud Examiners.