Directorio
J.S. Held amplía su experiencia en disputas financieras al ámbito del derecho de familia con la adquisición de CMM, LLP
LEER MÁSMichael Miskei joined J.S. Held in April of 2026 as part of J.S. Held's acquisition of CMM, LLP. Michael is a Certified Public Accountant and Senior Managing Director with CMM, a part of J.S. Held, LLP. He has been involved in hundreds of legal matters, providing litigation accounting services across a wide range of issues, including family law proceedings and civil and commercial matters. In connection with this work, he has participated in innumerable settlement negotiations and has testified, primarily in the Los Angeles Superior Court, more than one hundred times. He has qualified as an expert in civil and family law matters in Los Angeles, Orange, Marin, and Santa Barbara Counties, as well as in Colorado, New York, New Mexico, Hawaii, Nevada, and Washington. Michael has prepared and participated in the preparation of hundreds of reports, including appraisals of businesses and professional practices. He has also performed calculations of damages associated with breach of contract, wrongful termination, and defamation of character, and has determined the value of partnership and corporate interests resulting from dissolutions.
Over the last 30 years, Michael has devoted substantial time to the valuation of intellectual and intangible assets, as well as to entertainment industry-related issues. This work includes business and professional practice valuations, as well as the appraisal and analysis of film libraries, song catalogs, and record labels. He also consults on a wide range of additional entertainment industry matters, including music royalties, film participation accounting, and merchandising audits.
In addition to business appraisals and damage calculations, Michael has provided services across a variety of other litigation matters, including the allocation of interests in pension plans and real property, analysis of reimbursement claims, and assistance to counsel in determining the character of assets through the application of case law and tracing principles.
Over the last 15 years, Michael has been retained in scores of matters to evaluate and analyze the economic family law implications of alternative investment vehicles, including venture capital, private equity, and hedge funds. In providing services related to alternative investments, he conducts analysis and provides expert testimony to determine community property interests in management companies, carried interests, and general partnerships. This analysis includes applying principles of tracing, equitable apportionment, and allocating continuing interests between community and separate property based on both capital invested and labor. He also reviews and analyzes valuations of management companies and general partnerships, providing opinions regarding the appropriateness of valuation methodologies, the reasonableness of risk assessments, and their application to family law matters and valuation principles.
Michael is a contributing author to various publications on business valuation and the determination of professional, executive, and celebrity goodwill. He has lectured and participated on panels on these and other litigation-related topics in continuing education forums sponsored by the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the American Academy of Matrimonial Lawyers, and numerous local and state bar associations.
Michael holds a Bachelor of Science degree from the University of Texas, Austin. Following graduation, he was employed in private industry as a business manager and later joined Edgar Holton Accountancy Corp. as a staff accountant specializing in litigation accounting and family law matters. In 1981, he joined Gursey, Schneider & Co. as a staff accountant, became Manager of the Litigation Services Department in June 1987, and was named a partner in January 1991. In 1997, Michael, together with Wm. Scott Mowrey and Stephen Cohen founded Cohen, Miskei, and Mowrey, now known as CMM, LLP.
