Rick Swafford is now semi-retired and a Principal with Rodefer Moss & Co, PLLC, having joined the Firm as a partner in 2001. He is a Certified Public Accountant / Accredited in Business Valuation, and a Certified Valuation Analyst. He earned his Bachelor of Science degree in Accounting at the University of Tennessee.

Mr. Swafford has broad experience in valuing businesses and intangible assets, and in cases involving business interruption, lost profits, and professional malpractice. He has consulted in litigation involving solvency matters and in estate, gift and trust cases involving valuation, property and timing of distributions. His valuation and litigation support experience extends over 40 years.

He has provided expert testimony in local and federal courts. Mr. Swafford is one of only a few CPAs appointed as Examiner for the U.S. Bankruptcy Courts for the Eastern Districts of Kentucky and Tennessee in Chapter 11 reorganization cases. Serving as Examiner in those cases, Rick assumed the role of investigating the actions of management that lead to the bankruptcy and advising the courts on financial matters. Rick is also experienced in corporate dissolution matters and has served in the role of Special Master.

He has an in-depth knowledge of Sarbanes-Oxley implementation/compliance and SEC reporting. In his roles with Rodefer Moss Transaction Advisors and Rodefer Moss & Co, Rick frequently deals with valuation issues related to purchase price allocations for business combinations, fair value measurements for complex debt and equity instruments, pricing of options, impairment calculations for goodwill and other intangibles. He also assists clients in various public filings, private offerings, and various types of financing with banks, investment bankers, and other capital market funding sources. Rick has for many years overseen our services to our publicly held clients and clients in the financial services industry.

Rick is the Director of Advisory Services for Rodefer Moss Transaction Advisors, LLC, a wholly owned affiliate of the Firm, and leads our business valuation, forensics, and litigation support group. He is a registered representative of DCF, LLC (“DCF”). DCF (also known as Decosimo Corporate Finance) is an investment banking firm with a network of national affiliated licensed investment bankers that has facilitated more than $2.7 billion in business transactions since 2009.