4structures.com, LLC Settlement Consulting and settlement planning services. Structured settlements, structured sales, structured celebrity endorsement fees, structured settlement annuity brokerage and the placement of related products as part of innovative applications and periodic payment solutions for the resolution of complex litigation claims in jurisdictions throughout the USA and on select projects outside of the USA.



FINRA Series 7 63 and 66

Ins. Licenses held in AL AZ CA CO CT DE FL, GA, HI, IL, IN, KS, KY, LA, MA, MD, ME, MI, MO, MS, NC, ND, NE, NH, NJ, NY, NV, OH, OK, PA, SC, TN, TX, RI, UT, VA, VT, WA, WI, WV & DC.

Ahern Consulting Group

Ahern Consulting's mission is to ensure that our clients achieve and sustain the highest level of financial and operational excellence.

Ahern Consulting provides guidance to all health care providers, including physician groups and hospitals. We are experts with respect to general Medicare and Health Care Billing & Payment issues with a sub-specialization in reimbursement for End Stage Renal Disease (ESRD) dialysis facility and Nephrology services.

Ahern Consulting assists investors, medical device and pharmaceutical manufactures and other interested parties with understanding the healthcare market and how it is influenced by the consumer and provider preference, the regulatory environment and healthcare reform.

Types of Services Offered

Health Care Facility & Physician Reimbursement Audits

Management Consulting for Renal Dialysis Facilities

Medicare Cost Report Preparation

ESRD PPS Expanded Bundle Payment Optimization

Dialysis Facility Feasibility Studies

Healthcare Market Analysis

Primary Market Studies

Dispute Resolution and Litigation Support

Informative Presentations on Health Care Reimbursement & Reform

JACK AHERN, MBA - As a seasoned Health Care Executive, Instructor, Author and Financial Manager, Jack Ahern brings to the table expertise gained by managing finances for an academic medical center, and providing guidance to physicians, hospitals, HMO’s and major academic medical centers on issues pertaining to physician and hospital billing, hospital administration, strategic planning, renal dialysis reimbursement, HIPAA, ethics, regulatory issues and compliance.





Areas of Expertise:

Physician / Hospital Billing

CMS Regulations

ESRD and Nephrology Reimbursement

Health Care Market Studies

Medicare

Health Care Reform

Medicaid / Medi-Cal

Valuation of Health Care Entities

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Over 27 years securities and expert experience, formal AIFA fiduciary training.

The expert who wrote a major Wall St broker dealers' compensation plan, accounting manual, margin account, money market mutual fund sweep policy, customer account surveillance compliance reports and designed one of the first structured products in the 1980s.

FiduciaryFORENSICS examines all parties and transactions. Fiduciary performance, breach of fiduciary duty, liability, damages analysis, model portfolio, recovery. Rule 405, Suitability, Supervision, Failure to diversify, Taxes, Asset Allocation, Hedge Funds, Private Placements, RMBS, CDO's, CDS, Disclosure, ADVs.

Compensation, Valuation training, recruit, retirement, raiding, termination, customer account distribution, payment for order flow, order flow profit, broker dealer or branch profit analysis, U5 or U4 issues in employment matters.

FINRA (NASD) securities Arbitration; Trust, Estate, Probate; ERISA defined benefit pension 401k & Profit Sharing plans; Charities, Not for Profits, Foundations, Endowments and Divorce, Marital Settlements, QDROs.

Additional Areas of Expertise - Compensation, Training, Employment

Stock broker, Series 7 licensees, Financial planner, CFP's, Supervisors, Branch manager, Regional and national Executives, Product Managers, External product Wholesalers, Product Coordinators, Traders, Stock Loan, Securities Lending, Prime Broker, Margin, Structured Products, Principal Protected products.

Branch and Regional P&L analysis, valuation, Product Marketing, Distribution, Sales Force and Market Penetration Studies.

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Carlo Scevola & Partners is an International Fiduciary Company headquartered in Geneva, Switzerland, with branches in six continents. We specialize in International Planning, Strategic Consulting and Wealth Management.

Our clients trust us for everything from setting up an Offshore Company to Mergers and Acquisitions to Business Finance and Asset Protection. CS&P’s customer-centric methodology ensures that each client gets a custom-tailored solution which addresses that business’ individual objectives and requirements.

Our team has expertise in every functional category and every important geography. From finance to operations to human resources to marketing – from the Americas to Europe to Africa, Asia and Oceania – CS&P can bring together experienced executives who know how to advise you and will make your enterprise a success. All this while always protecting your privacy.

Services Offered:

Business and Strategic Consulting

S.W.O.T. Analysis

Pre-investment Feasibility Studies / Competitive Background Assessments

Business Plan Research, Writing and Production

Strategy Definition / Implementation

Reworking of Operating Processes for International Suitability

Industrial Partnership Scouting / Matching

Tailor Business Model to Market Environment, Jurisdiction and Local Authorities Requirements

Corporate Finance:

Mergers, Acquisitions and CessionsCommercial Due Diligence or Investment / Financial Appraisals

Company Reorganization and Restructuring

Financial Feasibility Plans for Industrial Expansion

Scouting / Recruiting Highly Qualified Financial Management

Exit Strategies in the event of Buy-outs, Buy-ins, Spin-offs or MBOs, MBIs and LBOs

Listing on Stock Exchanges

Offshore Consulting:

International Tax Planning

Corporate Structuring, Maintenance and Trusts

International Contracts Law

Jurisdictions

Residency and Citizenship

International Banking

Logistic Support

Government Licenses

Aircrafts and Vessels

Intellectual Property

CS&P Operates In More Than 80 Countries Around The World.

Michell M. Cohen is a Certified Public Accountant. He has earned his Bachelors of Science in Business Administration and Accounting. His primary areas of expertise are in Manufacturing, Distribution, Restaurants, Catering, Realtors, Landscapers, Interior Design, Medical Professionals, Personal and Corporate Tax Planning, Cash Flows, Business Consulting, Strategic Business Planning, Finance and Management.

Memberships and Affiliations:

American Institute of Certified Public Accountants

Illinois Certified Public Accountant Society

Association of Certified Fraud Examiners

Jay W. Dahl is both a Certified Public Accountant and a Certified Lease Professional. Jay W. Dahl is a CPA with over 25 years of accounting and tax experience. Mr. Dahl has been a partner at ECS Financial Services, Inc. (formerly Edwin C. Sigel, Ltd.), a 25-person accounting firm in Northbrook, Illinois since 1990.

Mr. Dahl’s expertise includes financial projections, business and personal tax preparation, management consulting, accounting and portfolio management services for equipment lessors and brokers, and personal and corporate tax planning.

Areas of Expertise:

Generation Skipping and Gifting Issues

Individual and Corporate Tax Planning

Research and Tax Return Preparation

Estate and Trust Planning and Return Preparation

Profit-Sharing and Retirement Plan Consulting and Design

Strategic Business Planning

Financial Statement Compilation

Management Consulting and Leasing Company Management

Mr. Dahl is skilled in multi state and multi jurisdiction income and personal property taxes and has served as a special master in the New York federal court.

Samuel N. Oliva has served as Managing Partner of ECS Financial Services, Inc., a regional certified public accounting firm, since 1982. Concurrently, Mr. Oliva has served as CEO of Beacon Funding Corporation, a successful equipment leasing company, since 1990.

Mr. Oliva is a Certified Public Accountant, Certified Management Accountant, Certified Lease Professional, licensed business broker and a licensed real estate broker. Mr. Oliva serves on the Board of Directors of Harris Bank in Chicago. His distinctions include the 2002 Financial Executive Award from the Institute of Management Accountants and the 2003 Distinguished Alumnus Award from Western Illinois University. Mr. Oliva obtained his Bachelor’s degree from Western Illinois University, and his MBA from the University of Chicago.

Mr. Oliva’s accounting and tax background, coupled with his superior business knowledge and management skills, his expertise within the leasing industry, and his natural business sense, make him uniquely qualified to opine on accounting, finance, credit and real estate related matters. He has been instrumental in building both his CPA firm and his leasing company into well managed, successful organizations. He has offered valuable advice to numerous business owners and managers over the years, helping many companies to grow and develop into successful financial organizations.

Mr. Oliva has served as an expert witness in a variety of situations. His experience includes serving as a confident and knowledgeable trial witness, preparation of expert witness reports, evaluation of damages and consulting with attorney’s throughout the various stages of litigation.

Areas of Expertise:

Leasing Company Management

Merger and Acquisition Consulting

Real Estate Brokerage

Finance and Management

Estate Administration

Litigation Support

Personal and Corporate Tax Planning

Financing Acquisition and Negotiations

Investment Advice and Systems Consulting

Strategic Business Planning

Financial Management Consulting Group is an affiliation of well-experienced consultants serving banking interests throughout the country. Our years of experience, as bankers, as bank consultants, and as regulators provide valuable insight into case matters.

We can assist both from the industry perspective and from the regulatory perspective, offering a comprehensive assessment and well supported opinion. We have qualified as experts in numerous State and Federal jurisdictions, and on numerous banking related matters. We are dedicated to providing clients with quality, results-oriented service.

David G. Mackenzie is a Fiduciary Consultant who limits his consulting practice to providing expert witness testimony in Trust & Estate Litigation Cases. He has represented either trust beneficiaries or trustees who are either plaintiffs or defendants.

Mr. Mackenzie's area of specialty is in the field of Trust & Estate Administrative Practices and Procedures. He has 45 years of fiduciary experience including a 32 year career for a major Bank Trust Department. During his last five years of his banking career he was its Chief Fiduciary Officer responsible for policy and procedures. Since his retirement he has consulted for a number of bank trust departments and trust beneficiaries and has consulted or testified in various trust litigation cases.

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Barry L. Pulchin is a Certified Public Accountant licensed in the States of New York Connecticut, Massachusetts, North Carolina and Florida. He is also a Certified Fraud Examiner and a Certified Valuation Analyst. In addition, Mr. Pulchin is the President of the Long Island Chapter of The Association of Certified Fraud Examiners.

The firm has a significant concentration in Litigation Support and provides Expert Witness Testimony and Business Valuations and Investigative and Forensic Accounting services in the following areas:

Domestic Relations

License Valuations

Pofessional Practice Valuations

Minority Shareholder Disputes

Insurance Loss

Lost Earnings and Profits

Bankruptcy

Estate and Gift Taxes

Tax Fraud Cases

Commercial Fraud Investigations