Duff is a Director in FAZ’s Business Valuation Group. He is a Certified Public Accountant and Accredited in Business Valuation with over thirty-five (35) years of public accounting experience, including several years with Big 4 firm, Ernst and Young.
Having specialized in valuation and litigation support services for over twenty-five (25) years, Duff has participated in more than six hundred (600) litigation cases performing valuations and/or economic damage assessments and ancillary services. Valuation subjects have included closely held businesses, professional practices, licenses and pension plan benefits for use in domestic relations and shareholder dispute cases. His economic damage assessments have been performed in connection with matters that include, but are not limited to, business interruption, breach of contract, fraud, professional malpractice, and personal injury claims.
In addition, Duff has participated in more than four hundred (400) independent business, professional practice license, and pension benefit valuations for a variety of purposes including litigation, mergers and acquisitions, buy and sell transactions, and estate and gift tax matters.
Duff was a speaker for the seminar entitled How to Handle New Developments in Matrimonial Law, cosponsored by the Family Law Section and the Committee on Continuing Legal Education of the New York State Bar Association.
He has been a seminar and discussion leader on the subject of business valuation for the Northeast Chapter of the New York State Society of Certified Public Accountants; participants earned continuing education credits, which are required to remain licensed as Certified Public Accountants in New York State.
Duff was also a seminar and discussion leader for a lecture series offered to practitioners of matrimonial law in the Albany area. Topics covered in this lecture series included income and estate tax ramifications of divorce, valuation theory, valuation of professional practices and other businesses.
He is qualified as a financial expert and has provided in-court testimony in support of his valuation and other economic findings and opinions in New York State Supreme Court in several different counties, U.S. District Court, New York State’s Court of Claims and in New York and Vermont Family Courts.
Duff is a graduate of the University of Connecticut with a Bachelor of Science degree in Accounting and a member of the American Institute of Certified Public Accountants.