Preliminary range of loss
A short, defensible early estimate for settlement posture and case assessment.
Methodology
Court-credible analysis is transparent analysis.
Five Principles
The discipline that underpins every report.
- 01
Transparency
Every number ties back to a documented source. Every assumption is stated. Every method is supported.
- 02
Peer-reviewed foundation
Methods are drawn from peer-reviewed forensic economics literature and AICPA / SSVS guidance where applicable.
- 03
Government data
Inputs are U.S. government data — BLS, SSA, U.S. Treasury, Consumer Expenditure Survey — wherever those data exist.
- 04
Discipline of scope
Forensic economic opinion only. Liability, medical causation, vocational rehabilitation, and hedonic damages are outside the discipline.
- 05
Daubert readiness
Every report is structured to survive Daubert / Frye challenge: method, data, application, and conclusions are documented.
Data Sources
Where the inputs come from.
Bureau of Labor Statistics — wages, employment, prices
Social Security Administration — actuarial tables
U.S. Treasury — yield curve
Consumer Expenditure Survey — personal consumption
Skoog-Ciecka-Krueger — work-life tables
American Time Use Survey — household services
Medical CPI components — future medical inflation
AICPA SSVS No. 1 — valuation standards
Deliverables
What you receive.
Rule 26 expert report
A complete report meeting Rule 26 disclosure requirements, with every input sourced and every method documented.
Deposition and trial support
Direct- and cross-ready exhibits, demonstratives, and on-the-stand testimony.
Methodology Topics
Deeper reading on specific methods.
Lost Earnings
How Pettingill Analytics calculates past and future lost earnings.
Earnings vs Capacity
Why the distinction matters and how it is applied in 2026.
Life Care Plan
How life care plan costing is performed and documented.
LCP Costing 2026
Current-year practices for costing a life care plan.
Discount Rate
Selection and justification of the discount rate.
Discount Selection
Current-year discount rate considerations.
IRS 451
Structured settlement analysis under Section 451 principles.
IRS 451 (2026)
Current-year application of Section 451 to structured settlements.
Household Services
Valuation of lost household services in injury and death cases.
Personal Consumption
Personal consumption deduction in wrongful death cases.
Work-Life Expectancy
Work-life tables used in 2026 analyses.
Lost Profits
Incremental margin methodology for lost profits damages.
Daubert Record
Dr. Pettingill's record of admissibility under Daubert and Frye challenges.