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About Legal Economic EvaluationsWe provide speedy, accurate answers to complex economic questions at reasonable fees. Geographic Coverage
Rush Services Qualifications Robert S. Gartrell, CBA, ASA 
Robert S. Gartrell is currently a principal of Legal Economic Evaluations which offers various economic valuation studies and appraisals of business entities. Gartrell brings to his clients a unique combination of professional appraisal and financial analysis skills. He has provided economic analysis of business damages, lost wages, lost benefits including lost employee stock options that have been used in various general liability, medical malpractice, and other tort cases to calculate the loss of earnings. The firm,, Legal Economic Evaluations, and Gartrell are actively involved in economic evaluations in many states throughout the United States and provide expert opinion on pension plan valuations and litigation economics. Robert Gartrell is a Certified Business Appraiser, a professional designation awarded by the Institute of Business Appraisers. He is also an Accredited Senior Appraiser certified in Business Valuation, a professional designation awarded by the American Society of Appraisers. He is one of only about 70 individuals in the U.S. to be certified in Business Valuation by both the ASA and IBA. Gartrell is qualified by virtue of his training, skill, experience, and professional credentials to appraise the Fair Market Value of going concerns, minority interests, goodwill, intangible assets, and other entities. He has valued many businesses for various purposes including Employee Stock Ownership Plans, merger and acquisitions, litigation, incoming, gift and estate tax purposes. Gartrell is recognized as an expert in the valuation of community property business assets, such as family businesses, farming ventures, limited partnerships, and professional practices, in addition to economic damages. He has provided expert testimony in various Superior Courts in California, Idaho, and Alaska. He has published journal articles and has spoken at local, state, and national meetings of various professional groups on the subject of business valuation and litigation economics. EDUCATION
PROFESSIONAL ORGANIZATIONS
CERTIFICATION
J. Nicholas Tollemache, MBA (Emeritus) 
Kathleen P. Hudgins 
Kathleen P. Hudgins is currently the senior pension consultant at Legal Economic Evaluations (LEE) which offers various economic valuation studies and analysis for use by the legal community. Ms. Hudgins brings to her clients a combination of professional and financial analysis skills with over thirty years of experience in financial accounting, auditing, statistical data, as well as benefits administration. Ms. Hudgins is actively involved in providing economic analysis services, litigation economics, and the valuation and apportionment of various benefit plans throughout the United States. On average, LEE provides between 800 and 1000 pension evaluations per year. Ms. Hudgins has been certified as a COBRA administrator by COBRA Compliance Systems in compliance with the National State Board of Accountancy, and is a qualified administrator for Workers Compensation and Injured and Disabled Employee programs. Her background includes several years working for the US Federal Government Bureau of Labor Statistics providing economic data for the Cost of Living Index. She was a senior benefit plan administrator for Pal Plastics, Inc., Haro Distributing, Inc., and Jessee Heating & Air Conditioning. Ms. Hudgins was a office analyst for one of the largest, privately run US Government installations, Hawthorne Army Depot. Her experience also includes benefit plans auditor for Indian Enterprise Rancherias in California. Hudgins has been qualified as an expert witness regarding pension plan evaluations. ORGANIZATIONS
EDUCATION
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