John E. Rollins is a Senior Managing Director at Ankura, based in Boston and New York. He provides expert witness and consulting work in complex commercial disputes and white collar and regulatory investigations. John’s expertise includes valuation and economic analyses of business interests, intangible assets, private equities, financial instruments, and derivatives.
John provides testimony in both federal and state court matters. He also served as an independent forensic accountant for the U.S. Department of Justice and the U.S. Attorney’s Office for the Southern District of New York. He is the current Co-Chair of the ABA’s Forensic and Investigative Practices Committee and former VP of Finance of the New York Chapter of the ASA.
John has assisted companies with complex financial, economic, and accounting issues throughout his career. His recent engagements include business valuation disputes, damages assessments, purchase price disputes, solvency in fraudulent transfer cases, complex tax matters, asset tracing, SEC and DOJ investigations, and the application of fair value accounting under U.S. GAAP and IFRS. His experience includes financial services, real estate, technology, consumer products, healthcare, pharmaceuticals, energy, and non-profit entities. John has presented his findings to management committees, regulators, arbitrators, and state and federal courts, including U.S. District Court and Delaware Court of Chancery.
John’s professional experience includes:
- Damages, Solvency, and Ability-to-Pay Analyses: Analysis regarding valuation, solvency, and damage issues.
- Valuation and Lost Profits Analysis: Analysis regarding business values, diminution in business values, and lost profits in various complex litigation and international arbitration disputes, as well as for transactions and tax and financial reporting.
- Complex Financial Assets: Valuations of complex financial assets, including derivatives (MBS & CDOs), early-stage equity, and others.
Example Engagement Experience:
- Valuation Analysis: Provided valuation of the African subsidiary of a global mobile telecom company, which included the evaluation of ARPU, towers operated by the company, cellular technology standards, and related licenses to operate.
- Valuation and Damages Analysis: Provided analysis in an arbitration matter regarding the cancellation of a large Middle East petrochemicals joint venture project. Assessed the value of the lost business opportunity.
- Damages Analysis in Complex Civil Litigation: Provided analysis and testimony regarding damages related to payments under a non-exclusive third-party agency agreement for an international electronics company that manufactures enterprise mobile devices, cell phones, and PDA systems.
- Valuation Analysis: Provided analysis of a pioneer programming company dedicated to developing and distributing original content for U.S. and international cable networks.
- Damages Analysis in Complex Civil Litigation: Provided analysis and testimony regarding damages related to complex derivative and debt transactions.
- Valuation Analysis in International Arbitration: Provided analysis regarding the value of significant onshore and offshore exploration and development rights of a global oil and gas company.
- Damages Analysis in Commercial Dispute: Provided analysis and testimony regarding damages related to a business dispute between the partners of an alternative investment company.
- Asset Tracing and International Money Laundering Investigation: Provided analysis and testimony regarding the flow of funds for a complex civil asset forfeiture matter.
- Financial Condition Analysis: Provided analysis and expert report regarding financial condition of a diversified real estate company.
- Asset Tracing and International Money Laundering Investigation: Provided analysis and testimony regarding the flow of funds for a complex criminal fraud matter.
- Solvency Analysis in Fraudulent Transfer Litigation: Provided analysis regarding the solvency and financial condition of a coal-fired power generation company.