Areas of Expertise

  • Ability to Pay Analysis
  • Contract Disputes
  • Damages & Lost Profit Analysis
  • Data Breaches
  • Disputes & Licensing
  • Earn-out Disputes
  • Expert Witness
  • Fairness Opinions
  • Forensic Accounting
  • Impairment Testing 
  • Intellectual Property 
  • Purchase Price Allocation 
  • Shareholder Disputes
  • Solvency Opinions
  •  Valuation


  • Credit Card
  • Franchising
  • Hardware & Software 
  • Retail
  • Services Businesses
  • Technology
  • Telecommunications
  • Trucking

Prominent Cases

  • Financial Advisor to Trustee – WorldCom Bankruptcy
  • Damages Expert – Home Depot Data Breach
  • Witness – BellSouth Shareholder Dispute
  • Solvency and Valuation Expert – Hellas Telecommunications
  • Wireless Spectrum Valuations – AT&T
  • Damages Testifying Expert – Tim Hortons Litigation
  • Insolvency Testifying Expert – Infirmary Health System
  • Shareholder Dispute Testifying Expert – Derucki Construction
  • Data Breach Testifying Expert – Chili’s


  • BBA University of Notre Dame
  • MBA DePaul University


  • 6 Years with Firm
  • 35 Years of Relevant Experience


Daniel Korczyk is a Managing Director in GlassRatner's (now doing business as B. Riley Advisory Services) Atlanta office where he co-leads the firm's Valuation Services practice with a specialty emphasis in Shareholder Disputes and Economic Damages. As a consultant and deposition and trial testifying forensic and damages expert, Dan has addressed shareholder and related assignments for Plaintiffs and Defendants in connection with:

  • Accounting Irregularities
  • Unfair Competition
  • Faulty Reporting and Disclosures
  • Securities Sales Practices
  • Asset Valuations and Allowances
  • Inappropriate Vendor Dealings
  • Fund Management and Misrepresentations
  • Destruction of Business
  • D&O Litigation Support
  • Merger and Restructuring Plan Feasibility
  • Non-competes
  • Breach of Fiduciary Duties
  • Torts: Fraud, Conversion, Misrepresentations
  • Inflated Value Reporting Unfair Trade Practice
  • Rate Cramdown

Dan's experience with exceedingly complex and high profile assignments, includes:

  • Leading a team of 50 professionals in connection with the multi-year forensic investigation that resulted in WorldCom's $80 billion asset write down.
  • Performing damages analysis on behalf of Plaintiffs in connection with the Home Depot retail data breach of more than 109 million records, resulting in a negotiated settlement.
  • Testifying on behalf of BellSouth Corporation related to a shareholder dispute leading to a negotiated settlement.
  • Testifying on behalf of a telecommunications company in material misrepresentation matter.
  • Assessing damages in connection with a breach of contract in a software dispute.
  • Quantifying lease pricing recommendations for more than 6,000 cell towers on behalf of Sprint Corporation, resulting in successful monetization of the company's wireless infrastructure.
  • Performing competitive assessment research and analysis on behalf of GE Energy.
  • Leading the valuation consulting related to monetization of a government-owned fiber optic network with an addressable market in excess of $4 billion.
  • Providing damages consulting services to a multi-billion dollar manufacturing company related to infringement of a portion of their IP portfolio.
  • Valuing a minority interest in a closely-held software business in connection with a shareholder dispute.
  • Assisting a large FinTech client in metro Atlanta with a capital raise.
  • Providing financial planning services for an early stage mobile apps business.
  • Providing solvency opinion and litigation support in connection with a claimed fraudulent conveyance by a European wireless operator.
  • Spending two years in Brussels, Belgium directing the efforts connected to a carrier's bidding on a government license to become the second nationwide cellular operator.

For more than 25 years Dan has provided expert testimony, damages and valuation analysis and consulting related to matters of fraud, material misrepresentation, intellectual property damages, licensing, insolvency, shareholder dispute, property tax appeals, contract disputes, mergers & acquisitions, professional malpractice and breach of fiduciary duty.

Industries served by Mr. Korczyk have included: healthcare; telecommunications, cable and internet; media and publishing; technology; transportation; aerospace; franchising; retail; wholesale and distribution; utilities; services providers; and manufacturing.

In addition to consulting, Mr. Korczyk also spent seven years in various senior leadership roles at a Fortune 100 communications and technology company, including Director of Mergers and Acquisitions, Director of IT Finance and Chief Financial Officer.

Dan is a Certified Public Accountant (CPA) and is Accredited in Business Valuation through the AICPA (ABV). In addition, he holds an ASA (Accredited Senior Appraiser, Business Valuation and Intangible Assets Section of the American Society of Appraisers) and is certified in financial forensics as a CFF through the AICPA. Dan is the past President of the St. Louis chapter of the ASA. Dan is a proficient writer and was recently featured in Law360 for his article, "When and How to Use Conjoint Analysis for Patent Damages."

Dan graduated with a Bachelor of Business Administration in Management from the University of Notre Dame and has an MBA in Corporate Finance from DePaul University.

B. Riley Advisory Services works with lenders, law firms, private equity sponsors and companies of all types. Our Advisory Services are a unique mix of Valuation and Appraisal Services including asset-based lending (ABL) Valuations; Restructuring and Turnaround Management; Forensic Accounting and Litigation Support; Operations Management; Compliance, Risk & Resilience Services; and Transaction Support Services including Due Diligence and Quality of Earnings Reviews. B. Riley Advisory Services is the trade name for GlassRatner Advisory & Capital Group, LLC, Great American Group Advisory & Valuation Services, LLC, Great American Group Machinery & Equipment, LLC, and Great American Group Intellectual Property, LLC.