SLBiggs, a Division of SingerLewak

The SLBiggs Team

The team that comprises SLBiggs, a Division of SingerLewak, has the depth of talent and the range of abilities you need to handle your most complicated cases.

SLBiggs Includes:

SLBiggs, a Division of SingerLewak, is one of the leading Southern California professional...

The team that comprises SLBiggs, a Division of SingerLewak, has the depth of talent and the...

Samuel R. Biggs, Practice Leader

Samuel R. BiggsSam has over 40 years of diversified accounting experience in private industry and public accounting in the areas of financial management and planning, M&A, and commercial and business services. Sam’s experience in matters of corporate reorganization, insolvency, and litigation support is extensive. He has worked with numerous troubled companies in financial reorganization, creditor workouts and insolvency, and has actually managed and operated numerous businesses through the reorganization process.

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Industries & Focus

Manufacturing & Distribution, Insurance, Commercial, Retail, Restaurant, Real Estate, Bankruptcy, Receivership and Litigation

Education & Affiliations

Sam received his BSBA degree in Accounting from Creighton University in 1965 and his MBA degree in Finance from the University of Wisconsin, Madison in 1968. He is a licensed Certified Public Accountant in California.


Sam has an extensive background in corporate operations, M&A and reorganizations. As a former bankruptcy trustee for the Central District of California and a receiver in both the Federal District and California Superior Courts, Sam has administered thousands of insolvency cases, including actually operating troubled businesses and real estate ventures—many of which were multi-million dollar entities.

Dean Fredgant, Partner

Dean FredgantDean has over 30 years of diversified public accounting experience with a concentration in management advisory services, tax and business planning, projections, tax compliance, estate tax services, design and implementation of accounting systems, and financial reporting.

Industries & Focus

Entertainment, Insurance, Residential and Commercial Real Estate, Medical & Legal Professionals, and Manufacturing & Fabrication

Education & Affiliations

Dean received his Bachelor of Science in Business Administration from California Polytechnic State University at San Luis Obispo in 1978. He is a Certified Public Accountant and a member of the California Society of CPAs.

Jaime Holmes, Partner

Jaime HolmesJaime Homes is a Partner of SingerLewak LLP, Certified Public Accountants & Management Consultants, located in the Orange County office, with testimony experience throughout California.  He has been practicing as an accountant for over 30 years, in public accounting as an auditor, in private industry, and as a “forensic accountant.”  He has been qualified as an expert witness at trial or arbitration approximately 200 times in Federal Court and the Superior Courts of Orange, Los Angeles, Riverside, San Bernardino and San Diego, Ventura and Satna Clara Counties and consulted on hundreds of litigation matters in the areas of Business Valuation, Diminished Goodwill, Lost Profits, Loss of Earnings, Accountings for Trusts, Shareholders and Partnerships, Alter Ego Liability, Single Enterprise Liability, Fraud, Taxes, Wage and Hour Claims, Family Law and the Standard of Care of Accountants.  

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In addition, he has consulted on matters involving Mergers and Acquisitions and has prepared Business Valuations for use in estate tax returns.  He has also testified in matters involving trust disputes. Hundreds of businesses have been valued for litigation matters, for use in estate and gift tax returns and as a part of merger and acquisition transactions.  The businesses have been closely held corporations, partnerships and limited liability companies ranging from under $1 million in sales to over $100 million in sales.  The industries analyzed have crossed the spectrum and generally encompass development, personal service, retail, distribution and manufacturing.

Industries & Focus

Real Estate and Manufacturing, Wholesale Distribution, Retail Establishments, Software and Hardware Developers, Franchisors and Franchisees, Trucking and Delivery Companies, Marinas, Construction Companies, Auto Dealerships, Internet Companies, and Personal Service Companies

Education & Affiliations

Jaime has taught courses and given lectures at the University of Redlands, for Lorman Seminars, Orange County Trial Lawyers Association, California Society of CPAs, as well as, various law firms. He is a published author of “Pierce or Protect the Veil” (2001) and has numerous print articles featured in the ABTL newsletter. He is active in the community as a Board Member for Nonprofit organizations and director of the Newport Harbor High School Alumni Basketball Tournament, 2000-2008.  Jaime earned his BS in quantitative decisions analysis from University of the Redlands in 1977.  A certified public accountant since 1983, he became an Attorney at law in the State of California in 1995, the same year he achieved his JD with an emphasis in taxation from Western State University.  Jaime became a certified valuation analyst in 2003, and was since accredited in business valuation in 2006, and certified in financial forensics in 2008.

Brian Landau, Partner

Brian LandauBrian has over 13 years of public accounting experience in the areas of individual and corporate taxation, audit and review, and business management and consulting services for small to midsize privately held companies. Additionally, Brian has extensive experience in bankruptcy and litigation support, including forensic accounting, preference and insider actions, and Chapter 11 Debtor-in-Possession reorganizations.

Industries & Focus

Manufacturing & Distribution, Restaurant, Professional Services, Medical, Legal, Insolvency and Litigation

Education & Affiliations

Brian graduated from University of California, San Diego with a Bachelor of Science in Management Science. He is a Certified Public Accountant and a member of the California Society of CPAs and the American Institute of Certified Public Accountants.

Mark Dennis, Partner

Mark has extensive experience providing tax consulting and preparation services to individuals, partnerships and corporations. In addition, Mark provides forensic accounting and litigation support services to bankruptcy trustees, attorneys and debtors. Mark advises on issues such as court reporting, asset administration, tax attribute utilization, preference and insider actions and Chapter 11 Debtor-in-Possession reorganizations.  Mark has been admitted and testified as an Expert in the U.S. Bankruptcy Court and has been appointed by the U.S. Department of Justice as a Subchapter V Trustee for Region 19 (Colorado and Wyoming).

Industries & Focus

Financial Services, Real Estate, Professional Services, Medical, Legal, Insolvency and Litigation.

Education & Affiliations

Mark graduated from Cornell University in 1992 with a Bachelor of Arts (BA) in Economics and from the London Business School in 1999 with a Masters of Business Administration (MBA). He is a Certified Public Accountant in Colorado and holds the AICPA’s Certified in Financial Forensics (CFF) credential.   Mark is a member of the Colorado Society of CPAs, the American Institute of Certified Public Accountants, the American Bankruptcy Institute, the National Association of Bankruptcy Trustees and the Turnaround Management Association.

Jessica Nadler, Senior Manager

Jessica’s experience is focused in the specialized areas of litigation support, trust and probate, and bankruptcy and insolvency matters. Jessica works closely with attorneys, trustees, and beneficiaries on engagements involving litigation proceedings, expert witness reports, forensic accountings, and probate accountings. Her experience in bankruptcy and insolvency includes investigation of insider actions, preference and fraudulent conveyance analyses, Chapter 11 liquidation analyses, plans of reorganization and disclosure statements, and administration of Assignments for the Benefit of Creditors (ABCs). Jessica’s experience in trust and estate matters includes involvement in trust and estate administration, trust accounting and Form 706 preparation, equalization calculations, and asset recovery work.

Industries & Focus

Bankruptcy and Insolvency, Trust and Probate, Litigation Support Services

Education & Affiliations

Jessica is a member of the State Bar of California. She received her Juris Doctorate from Southwestern Law School and her Bachelor of Science in Business Administration with a concentration in Finance from Cal Poly, San Luis Obispo. Jessica served as an extern for the Honorable Harry Pregerson of the United States Court of Appeals for the Ninth Circuit.  

Samuel R. Biggs

Samuel R. Biggs

Lead Partner, SL Biggs, Los Angeles/Orange County


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