Cecelia Garber is a partner in the Advisory Services Division. Over the past 25 years, she has concentrated her forensic accounting services in the areas of matrimonial litigation support, bankruptcy, fraud investigation, personal injury damage calculation, commercial business damage calculation and business valuation. In addition, Ms. Garber represents individuals and businesses in connection with income tax matters, income tax planning and compliance, personal financial statements, business consulting services and IRS representation in both criminal and civil matters. She has developed a specialization in the aviation industry, representing one of the largest aircraft dealers worldwide, charter companies and corporate flight departments. Ms. Garber has been engaged by attorneys to represent high net worth clients in divorce matters and to assist in valuing business enterprises such as architectural firms, software developers, pharmaceutical companies, medical practices, law practices, real estate developers and restaurants. She has been consulted in matters of tax law, equitable distribution between spouses, pre- and postnuptial agreements, income analysis, diversion of assets and income and child support calculations. Ms. Garber has testified as an expert witness in Miami-Dade, Broward and Palm Beach County Courts and in U.S. Bankruptcy Court — Southern District of Florida. She also has performed forensic analysis in criminal investigation tax proceedings and has had extensive involvement in mediations.