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Gregory J. Nachtwey is a principal of LECG, specializing in corporate finance and business valuation; he also teaches courses in these areas at the University of California at Berkeley, Extension. Prior to joining LECG he was a principal of Focal Financial Consulting, Inc. where he performed and reviewed several hundred valuations of business entities for mergers & acquisitions, management/shareholder buyouts, management performance analysis, Employee Stock Ownership Plans and ERISA, federal taxation, and numerous litigation and damages matters. In his capacity as a consultant to many of the largest banks and public accounting firms in the United States, Mr. Nachtwey has also designed both domestic and international versions of the stock valuation program The Stanford Bank Management Simulation. These computer models, developed in conjunction with Stanford University's Graduate School of Business and a private bank consulting firm, have been used by over one hundred universities, banks and trade associations throughout the world. Mr. Nachtwey earned his undergraduate degree from the University of Notre Dame and his MBA from the University of Illinois at Champaign-Urbana. | 