Investment fraud fund flows tracing

A Brattle expert testified in US v. David Bergstein, the criminal prosecution of a private equity fund principal on the results of tracing the use of invested funds and misappropriation. Brattle received thousands of pages of bank statements, checks, teller slips, and investment account records from which we created a complete record of financial transactions for multiple entities through multiple banks. Brattle traced the flow of funds in chains of as many as five or six transfers to show how the funds were used. The resulting database contained bank account information, transaction amounts, dates, balances and transaction descriptions that enabled us to categorize and classify transactions. The prosecution led to a conviction.