Richard Marshall is a partner in the Investment Management and Securities Litigation groups of Ropes & Gray. Since entering private practice, Rick has conducted compliance reviews and provided compliance counseling for investment companies, investment advisers, hedge funds, and broker-dealers; represented individuals and regulated entities in inspections, investigations, and litigation against the Securities and Exchange Commission, self-regulatory organizations, state securities regulators, and U.S. Attorney’s offices; created hedge funds; provided advice on the creation of new products for investment companies, investment advisers, hedge funds, and broker-dealers; and counseled investment companies, investment advisers, hedge funds, and broker-dealers on regulatory matters.
Before joining Ropes & Gray, Rick had been Senior Associate Regional Administrator in the New York office of the Securities and Exchange Commission. In that position, he supervised a staff of seventy that conducted inspections of investment companies and advisers in the New York region and oversaw enforcement matters related to those entities. Rick has also been a branch chief in the Division of Enforcement of the Securities and Exchange Commission in Washington, D.C.
Travis W. Harms joined Mercer Capital in 1999 and serves as a senior vice president and co-trustee of the company’s Employee Stock Ownership Plan.
Mr. Harms leads Mercer Capital’s Financial Reporting Valuation Group, providing public and private clients with fair value opinions and related assistance pertaining to goodwill and other intangible assets, stock-based compensation, and illiquid financial assets. Mr. Harms frequently speaks on fair value accounting topics to financial executives, auditors, and valuation specialists.
In addition to his work with clients on financial statement reporting issues, Mr. Harms has performed valuations used for tax compliance, ESOP compliance, and other purposes for clients in a wide range of industries during his tenure at Mercer Capital.
Mr. King’s areas of expertise include: valuation of intangible/intellectual assets and business enterprises, solvency, reasonable equivalent value issues, domestic and international taxes related valuations, retrospective valuation studies and valuations for financial reporting including complex purchase price allocation assignments. In his career, to date, he has personally valued over $100 Billion of assets. Mr. King regularly serves in a litigation support role in jurisdictions across the United States.
Mr. King has served on committees for and/or as a consultant to the Securities and Exchange Commission (SEC), Institute of Management Accounting and Financial Accounting Standards Board (FASB) on the topic of fair value including the development of SFAS 141, 142, 141R, 157 and the convergence of US GAAP with IFRS. He is a frequent speaker for and has served on the board of professional organizations such as the Financial Executives International.