Accountants / Accounting Consultants: 17

MCS Associates is a nationally recognized consulting group that has provided financial, operations and regulatory/compliance consulting services nationwide to financial institutions, insurance companies and regulatory agencies as well as real estate and financial services organizations for over 40 years. Expert Witness and Litigation Consulting are a primary focus of our services. We undertake expert witness assignments throughout the United States and our clients include several hundred leading law firms around the country, working on behalf of both plaintiff and defendant financial institutions, borrowers, depositors, investors, developers, insurance companies and their insured, securities/insurance/real estate brokers/agents, regulators and government agencies, and individuals. 

Together with MCS Associates’ specialized resources in banking, financial services and real estate, we also draw on key strategic alliances in insurance, economics, academia and the securities industry to meet a wide range of expert witness needs. Our litigation experts include experienced bankers, lenders, consultants, regulators, managers, brokers & agents in insurance, real estate, and securities; insurance claims and underwriting managers; economists, accountants, appraisers, real estate analysts, and academics. 

Areas of Expertise Include:

• Banking Operations/Administration
• Check Fraud
• Lending Policies, Custom and Practice
• Loan Underwriting & Credit Administration
• Loan Securitizations & Servicing
• Bankruptcy, Foreclosures and Workouts
• Trust & Fiduciary Issues / Operations
• Securities Brokerage & Investments
• Valuations & Damages Analysis
• Forensic Accounting
• Employment / Compensation
• Real Estate Brokerage & Management
• Title Insurance & Escrow
• Real Estate Appraisal & Transactions
• Insurance Industry Custom & Practice
• Insurance Coverages / Claims Handling
• Insurance Bad Faith

Bryan L. Parker, CPA, LLC provides help to small to medium sized business with their Accounting, Payroll, and Tax needs. They have built a firm that provides quality accounting services coupled with a high level of client support.

Their expertise ranges from basic tax management and accounting services to more in-depth services such as financial statements. The largest accounting firm in the city of Pelham, Alabama, their dedicated staff combine their years of experience to assure that every client receives the close analysis and attention they deserve.

Accounting Services:

Reviews & Compilations Bookkeeping / Write-Up Business Consulting Business Entity Selection Buying or Selling a Business Estate & Trust Tax Preparation Financial Analysis & Statements

IRS Representation Management Advisory Services Notary Public Payroll Services QuickBooks Sales Tax Services Tax Preparation & Planning

Bryan L. Parker CPA | Accounting, Payroll & Tax Needs for Small/Medium Businesses in Birmingham, AL
Bryan L. Parker, CPA/PFS, CFP, CLU, ChFC, CASL, FCPA, is a Certified Forensic Accountant with over 30 years of experience in his field.

Background - Prior to founding Bryan L. Parker, CPA, LLC, Mr. Parker held the position of CFO at McPherson Oil Company ($300 million + annual revenues) where he was responsible for advising and negotiating banking relationships, acquisition review, acquisition integration, financial reporting, and interaction with external auditors. His experience also includes serving as VP of Mergers & Acquisitions for Citation Corporation (Public Co.) and CFO of TIC United Corp., Dallas, TX ($300 million + revenues).

Mr. Parker has performed business valuations for more than 100 businesses in a variety of industries including manufacturing, trucking, printing, fuel oil distribution, motor/lubricating oil distribution, professional services, restaurants, fast food franchises, metal foundry, metal forge, machining, and plastic injection molding.

View Bryan Parker's Expert Witness Profile.

David Ostrove, A Professional Corporation, is dedicated to representing individuals, businesses, and professionals with complex areas of the law including Tax and Accounting. Principal, David Ostrove, JD, CPA (Inactive), brings over 50 years of experience to his practice.

Mr. Ostrove is a certified specialist in Taxation Law, certified by the California Board of Legal Specialization of the State Bar of California since 1975. Mr. Ostrove is also a California Certified Public Accountant since 1957 and a California Lawyer since 1960. His firm specializes in the areas of:

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• Tax Law
• Probate and Trust Administration or Litigation, including Contested Inheritances
• Estate Planning
• Complex Business Litigation, Mergers and Acquisitions, Corporate Dissolutions
• Notary Law
• Malpractice Defense for Attorneys and Accountants

In addition to his private practice as an attorney, Mr. Ostrove has been a Professor of Law and Accounting at Southwestern Law School in Los Angeles for 40 years. He is a Past President of the American Association of Attorneys-Certified Public Accountants and a Fellow of the American College of Forensic Examiners. 

David Ostrove has authored numerous books on topics within his field of expertise including, "Advanced Corporate Tax Problems"; "Fiduciary Accounting For Estates And Trusts"; "Forensic Accounting" (2 Volumes); "California Community Property - What The CPA must Know"; "Analyzing Financial Statements After Enron - What The Lawyer Must Know"; and "Accounting and Auditing For Trusts & Estates (DVD)." He is a lecturer for the California CPA Foundation, California Continuing Education Of The Bar (CEB), and the Arizona CPA Society.

View David Ostrove's Expert Witness Profile.

During his four decades as a financial problem solver, Ted Phelps has built a reputation for integrity, diligence, and leadership.

Phelps is skilled in the fields of insolvency, reorganization, and restructuring. As a court-appointed fiduciary, he has completed dozens of business receiverships, many of which involved fraud and shareholder oppression issues.

A forensic accountant and testifying expert in the areas of Fraud, Business Valuation, and Economic Damages, Phelps excels in following the money – no matter where the trail leads.

Although it is a necessity in many litigated matters, forensic accounting can be time-consuming and expensive. Experience and sound judgment matter. “I separate gossip from fact,” Phelps says of his work. “I listen to the parties, and I strain out the extraneous and irrelevant. In the end, I come up with a road map showing the detours that led to the problems and the route to their solutions.”

As the founder and president of FVLS Consultancy, Phelps developed and taught a forensic accounting course at California State University, Los Angeles. He currently teaches classes in Accounting and Fraud Investigation at Whitworth University in Spokane, Wash.

Phelps earned his M.B.A. from Whitworth University and his B.S. in Accounting from the University of Southern California, Marshall School of Business. He also studied Engineering at the United States Naval Academy. He is a member of the Association of Certified Fraud Examiners and the National Association of Certified Valuation Analysts.

In addition to founding and leading his own company, Phelps has held leadership positions with several publicly traded and privately held companies, including as Director of Corporate Reorganization at Price Waterhouse. Phelps serves on the board of Queen of Angels Catholic Church in Santa Clarita, Calif., and he is a life member of MENSA and the U.S. Naval Academy Alumni Association.

View Theodore Phelps' Expert Witness Profile.

The Garibaldi Group is a accounting firm that takes accounting and financial management to a new level of responsiveness.

Providing a full range of traditional as well as non-traditional services, this boutique firm focuses on the closely held businesses that are the backbone of our nation. The Garibaldi Group lives by two rules...A commitment to excellence and a passion for accounting.
The complexities of accounting, compliance and the twists and turns of the financial markets is a full time job that requires specialized expertise and professional vigilance. We are committed to providing the best possible service, expertise and experience to help companies and individuals achieve their goals. With our accounting acumen and our desire for professionalism being our first and foremost value, we always try to help each client with a level of responsiveness they deserve.

The Garibaldi Group helps ensure that businesses comply with all current accounting regulations and trends in the financial markets that may affect them.

Consulting Services:

• Accounting, Auditing, and Consulting for Small to Mid-Sized Closely Held Businesses and Professional Practices
• Business and Professional Practice Valuations
• Forensic Accounting Fraud Engagements and Expert Witness Testimony
• Tax Planning and Compliance
• Private Wealth Management
• Business, Financial, and Estate Planning

Founder of The Garibaldi Group and one of the industry's leading law firm services experts, Michael J. Garibaldi, CPA, ABV, CFF, CGMA, has a strong background providing efficient and affordable solutions to complex matters of finance.

A Certified Public Accountant licensed by the State of New York, Mr. Garibaldi is Accredited in Business Valuation (ABV), and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA). He is recognized as a Chartered Global Management Accountant by the Association of International Certified Professional Accountants.

Mr. Garibaldi works closely with law firms and other professional service firms, manufacturing, wholesale/retail, medical, technology, restaurant/hospitality, artists and galleries, construction, and real estate clients where he is responsible for providing accounting, tax planning management consulting services, and financial reporting.

Michael Garibaldi is a Candidate Member of the American Society of Appraisers (ASA), Member of the Institute of Business Appraisers (IBA), the Association of Certified Fraud Examiners, the American Society of Appraisers (ASA), the AICPA and the NYSSCPA. He is a past President and former member of the Board of Directors of the NYSSCPA Nassau Chapter, and has held a variety of positions on the Litigation Support Committee of the Nassau County and State Chapters of the NYSSCPA. Mr. Garibaldi has also held a number of positions on other committees and sub-committees within these organizations.

View Michael J. Garibaldi's Expert Witness Profile.

Michael D. Pakter CA, CPA, CFE, CIRA, CDBV, CFF, MAFF, CVA, CGMA focuses on accounting, forensic accounting, financial analysis, financial forensics, economic damages, business valuation and investigations. He has experience in lost profits / earnings, business interruption claims, analysis of financial transactions and balances, Court-ordered accounting, bankruptcy, fraud examinations, investigations and the reconstruction of incomplete, misstated and/or falsified financial information.

Litigation Support - Mr. Pakter provides consulting and litigation support services to trial lawyers, trustees, examiners, receivers, business owners and managers and units of federal, state and local government. Many engagements combine financial analysis, economic damages determination, valuation issues, tracing procedures and/or other applications of Financial Forensics to assist in resolving complex commercial litigation and business disputes.

Experience - Mr. Pakter has more than 40 years of experience in forensic accounting, investigations and litigation services in numerous industries and diverse engagements, including more than 20 years of experience in economic damages and business valuations.  State, Federal and Bankruptcy Courts, as well as arbitrators, have recognized me as an expert in forensic accounting, economic damages, business valuation, CPA malpractice and bankruptcy core proceedings.  Mr. Pakter is a Certified Public Accountant with multiple additional certifications in economic damages, financial forensics, business valuation and bankruptcy core proceedings.  He focusses his professional practice on forensic accounting, lost profits, lost earnings and other economic damages, business interruption, fraud/financial investigations, bankruptcy core proceedings and litigation support.

HLN offers Peer-reviewed methodologies and Appellate court proven testimony by experienced professionals who have provided consulting services and conducted audits and investigations for hundreds of hospitals, physicians and other healthcare providers nationwide. HLN's experts have provided expert testimony in administrative and regulatory proceedings, as well as in state and federal courts for civil and criminal cases, for plaintiffs and defendants.

HLN provides experts in: medical billing, reasonableness of charges, reasonable value of medical services, Medicare & Medicaid reimbursement and compliance, clinical documentation, medical record coding, economic damages, insurance disputes, lost profits and false claims. HLN's founder co-authored two editions of the AMA's best selling Mastering the Reimbursement Process book. 

HLN's Consultants include:

• Certified Public Accountants (CPA) 
• Certified Coding Specialists (CCS and CCS-P)
• Certified in Financial Forensics (CFF) 
• Certified in Healthcare Compliance (CHC) 
• Certified Fraud Examiner (CFE) 
• Certified Healthcare Chart Auditor (CHCA) 
• Certified Professional Coder (CPC and CPC-H) 
• Licensed Insurance Agents
  
• RNs, MDs, DOs and DCs
• Financial Analysts
• Statisticians 

HP Accounting Services, Inc. is a leading provider of interim and outsourced Financial Management for tech and other companies. A CPA and business valuation firm, they support their clients’ compliance with the IRC 409A and SFAS 123(R) rules, intangible asset valuation, as well as issues involving damage calculations, expert witness services in litigation. 

Consulting Services:

• Accounting - Bookkeeping (Monthly/Quarterly/Annual), Accounting system setup for new businesses, Personal financial statements, Business Plan Development & Loan Brokerage, Audit Preparation & Liaison, Budgeting
• Business Valuation - Purchase Price Allocations — FAS 141R
• Mergers & Acquisitions
• Business Fraud Prevention

Robert Bates, JD, CPA (Virginia), CFE, CVA, CFO has over 30 years of Financial Management and Accounting experience as a Controller and CFO in various industries. He has been in several industries, including telecom, media, retail and financial services in addition to having consulting experience at startups in the software, technology, and life sciences fields. Mr. Bates specializes in International Accounting, Software Issues, and Obtaining Financing. AS CFO of  public companies, he has completed due diligence accounting/reporting for 12 acquisitions, including performing Business Valuations and dealing with FAS 142 issues. Mr. Bates has handled accounting for complex debt instruments including warrants, beneficial conversion feature, and other derivative issues. He has also been responsible for SEC reporting: 10Q’s and 10K’s.

View Robert Bates' Expert Witness Profile.

Huggins Actuarial Services, Inc is a full-service independent consulting firm with more than 100 years of experience providing innovative and clever solutions to a wide range of Actuarial and Risk Management Challenges. They offer a wide range of tactical consulting services providing valuable assistance in the day-to-day operation of your firm, as well as strategic consulting to inform decision-making on matters of extreme gravity.

Huggins employs leading professionals, having the combination of strong analytical skills, business knowledge, and understanding of human behavior to identify, measure, and manage risk. The firm has a reputation of actuarial excellence and a proven track record providing clients with the information and vital services they need to succeed. 

Huggins actuaries have issued more than 600 loss reserve opinions to date, and counting. Credentialed actuaries on staff average over 25 years of experience and have reached top levels of achievement in the actuarial profession, including Chief Actuaries of large multi-line national insurance companies and Partner of Big Four accounting firms Their Integrated team approach provides the highest quality work in a timely fashion.

Consulting Services:

Loss Reserving Enterprise Risk Management Appointed Actuary Economic Capital Modeling

Rate Making & Product Development Individual Claims Simulation Model Captive Feasibility Study Warranty and Other Accruals

Ronald T. (Rusty) Kuehn is a Consulting Actuary with Huggins Actuarial Services, Inc. and a Fellow of the Casualty Actuarial Society and the Conference of Actuaries in Public Practice, a Member of the American Academy of Actuaries and the International Actuarial Association. In addition, Mr. Kuehn holds the Chartered Enterprise Risk Analyst (CERA) designation, the Chartered Property-Casualty Underwriter (CPCU) designation, and the Associate in Risk Management (ARM) designation.

Mr. Kuehn is professionally active; he has served as the chairman of the Casualty Loss Reserve Seminar (CLRS), which is jointly sponsored by the Casualty Actuarial Society (CAS), the American Academy of Actuaries and the Conference of Consulting Actuaries. He has also served on the on the Casualty Practice Council of the American Academy of Actuaries, the CAS Examination Committee and Committee for Consultants’ Interests, and as past President, Education Chairman and Board Member of the Casualty Actuaries of the Mid-Atlantic Region (CAMAR).

In addition, Mr. Kuehn has served on the Insurance Services Office Private Passenger Automobile Subcommittee and the Homeowners Subcommittee. Mr. Kuehn has also served as a Member of the Conference Task Force on Public Policy Debate of the Conference of Actuaries in Public Practice. He currently serves on the Board of the Insurance Society of Philadelphia (ISOP), and he is a member of the ORSA subgroup of the ERM Committee of the Risk Management and Financial Reporting Council of the American Academy of Actuaries. His over 45 years in business have given him a thorough knowledge of the property-casualty business both from a company and consulting viewpoint. See Full Bio and Consulting Experience.

Grover M. Edie, MBA, FCAS, MAAA, CERA, CPCU, ARM, ARP, is a Fellow of the Casualty Actuarial Society, a Member of the American Academy of Actuaries, a Certified Enterprise Risk Analyst, a Chartered Property Casualty Underwriter, an Associate in Risk Management, and an Associate in Research and Planning. 

Prior to joining Huggins, Mr. Edie was Vice President and Chief Actuary at GMAC Insurance Company, where he oversaw all actuarial activities including pricing, loss reserving, and enterprise risk management in personal auto, commercial lines, auto extended service contracts, assumed reinsurance and other miscellaneous lines of insurance. He introduced Economic Capital Modeling to the organization during his tenure. His previous employers include Erie Insurance Group, John Deere Insurance, and the Insurance Services Offices.

Mr. Edie has over 25 years of actuarial experience. He started his insurance career as an underwriter. The primary services Mr. Edie provides to his clients includes Economic Capital Modeling, Enterprise Risk Management, profitability analysis, rate level reviews and filings, and loss reserve analysis. See Full Bio and Consulting Experience.

Kim E. Piersol, FCAS, MAAA, is a Fellow of the Casualty Actuarial Society and a Member of the American Academy of Actuaries. Prior to joining Huggins, he served as Senior Vice President & Chief Actuary for Crum & Forster Insurance Companies. Prior to that he served as Group Vice President & Chief Actuary for CNA Insurance Companies, and was a consulting actuary for KPMG LLP, Arthur Andersen LLP, and CFO of AIG Risk Management (AIGRM). 

Mr. Piersol is professionally active; he has served on the American Academy of Actuaries Environmental Liabilities Work Group, the NAIC Technical Advisory Committee on Catastrophe Reserves, the Workers’ Compensation Reinsurance Bureau Actuarial Committee, and has been a Director and Treasurer of the Professional Liability Underwriting Society (PLUS). He also served on the Professional Liability Actuarial Subcommittee of the Insurance Services Office (ISO). He has also served as a 1st Lieutenant in the United States Army Field Artillery. His over 40 years in the actuarial field have given him a thorough knowledge of the property-casualty business both from a company and consulting viewpoint. See Full Bio and Consulting Experienc.

View Huggins Actuarial Services, Inc.'s Expert Witness Profile.

Principal, EJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 40 years of professional experience. He has been engaged as an accounting consultant on issues involving, among other things, public and private company audits, due diligence, fact finding, asset tracing, lost profits analysis, damage analysis, fraud analysis, insurance claims and business valuations. Mr. Janik holds a Master of Science in Accounting from Louisiana State University and a Bachelor of Commerce from Rice University. He is a member of the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants. Mr. Janik has provided expert testimony in over 88 matters including testimony in 58 trials or hearings in 8 states. His experience also includes over 23,000 hours of Engineering and Construction auditing and consulting work on construction claims matters involving:

Acceleration Change Orders Costs Defective Plans Differing Site and Concealed Conditions Direct Costs Disruption Evaluating Claims

Indirect Costs Overhead Payroll Fringe Burdens Profit Pre-Qualification Filings Superfund / Hazardous Waste Sites Terminations Other Construction Issues

Mr. Janik provides accounting, financial, economic, fraud, and business dispute consulting. He has provided over 150 financial audits and consulted in over 765 business disputes. Janik's clients include Bank of America, Coca-Cola Company, FDIC, General Motors Corporation, IBM, Travelers Insurance, and many more. Specific areas of expertise include:

Business Consulting Dispute Consulting Forensic Accounting Damage Analysis / Critiques Construction Claims

Opinions / Reports Fact Finding / Graphic Analytics Accounting / Financial / Economic Modeling Contract Accounting Projections and Trend Analysis

View EJ Janik's Expert Witness Profile.

Keegan Linscott & Associates, PC is a full-service Accounting Firm with more than 27 years of experience providing the highest quality of service to clients through a multi-dimensional team of dedicated and trusted professionals.

Leaders in their industry of practice, the professionals at KLA are Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency, and Restructuring Advisors. They are committed to providing their clients and community with exceptional service, specializing in such matters as complex commercial litigation, FAR audits, all taxation matters, bankruptcy, reorganization, insolvency issues, and fraud detection, investigation, and prevention.

Consulting Services Include:

• Taxation-Related Services -Tax Problems, IRS Audit Support, Non-Files Returns, Offers in Compromise, Bankruptcy, Estate Planning
• Audit Services - Audits, Reviews, Compilations, Federal Acquisition Regulations
• Business Services - Quickbooks, Small Business, Payroll, Part-Time CFO, Cash Flow, Bank Financing, Strategic Business planning, Business Valuation, Succession in Planning, New Business Planning, Non-Profits, Internal Controls

Christopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan Linscott & Associates and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services. He also manages corporate financial audits and tax clients. Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now Price­water­houseCoopers), and Peat Marwick (now KPMG). He has more than 25 years of ex­perience in public accounting.

Mr. Linscott specializes in the areas of Litigation Support, Bankruptcy Reorganization, Fraud Investigations and Prevention, and Business Consulting. He has served clients in industries including construction, health care, home builders and developers, law firms, manufacturing and distribution, non-profit, professional services, real estate, restaurant franchises, retail service, and wholesale.

Mr. Linscott is a Member of the Arizona Society of CPA's, American Institute of Certified Public Accountants, National Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, and a Director of the Board of Directors at Bashas’.

View Keegan Linscott & Associates' Expert Witness Profile.

Key Coleman, CPA, CFA, CPCU, ARe is Executive Director and Founder of Litigation Economic & Forensic Consulting Group LLC. While his firm is located in Greater Philadelphia, his practice is nationwide. Mr. Coleman focuses his consulting practice on damages analysis in the context of commercial disputes, contract audits and investigations. Mr. Coleman has a specialty in the Insurance and Reinsurance Industry, having worked in or around the industry for over 30 years. Prior to starting his own firm, he spent the bulk of his career in Chicago where he was a partner at a Big Four accounting firm and subsequently held high level positions at other nationally recognized accounting and consulting firms. Prior to his consulting career, he spent more than eight years in the insurance and reinsurance industry. His major investigative work includes having spent 4 years on the then-largest insurance investigation in history.  He is one of the few experts nationwide who holds both the CPA and the CPCU designations; he has significant depth in reinsurance, as well, enabling him to gain the 'big picture' when dealing with insurance and reinsurance issues.  He has performed inspections of MGAs, TPAs, ceding companies, and insureds. An abbreviated list of his investigative and insurance specialties include:

Accounting, Forenisic Accounting and Investigations Analysis of accounting records Forensic accounting Investigative analysis Contract audits Consulting Services in Insurance and Reinsurance MGA/MGU audits or inspections Underwriting audits

Claims analysis Ceding company audits Premium audit analysis Insolvency and run-off analysis Workers’ Compensation Professional Employment Organizations (PEOs) Damages Analysis in Inurance and Reinsurance

View Key Coleman's Expert Witness Profile.

Moss Adams provides Forensic Accounting, Litigation Support, and Business Valuations in addition to their Tax and Audit practice. They specialize in the areas of:

                              Health Care - Manufacturing and Distribution - Real Estate Construction - Agri-Business - Information Technology

Moss Adams is a fully integrated professional services firm dedicated to assisting clients with growing, managing, and protecting prosperity. With more than 3,400 professionals across more than 25 locations in the West and beyond, they work with many of the world’s most innovative companies and leaders. Their strength in the middle market enables them to advise clients at all intervals of development—from start-up, to rapid growth and expansion, to transition. 

Moss Adams' Fresno offices are home to audit, tax, and consulting professionals serving clients in the agriculture, construction, manufacturing, health care, and not-for-profit industries. The Fresno offices also have specialty practices in valuation, litigation support, estate planning, employee benefit plans, and other value-added services.

Research & Planning Consultants, LP (RPC) has been assisting clients with expert services for over 45 years, including consulting and expert witness testimony for personal injury, healthcare litigation, commercial litigation and Certificate of Need matters. RPC also offers a wide selection of health data. They have served clients across the U.S, from Alaska to Florida and from New England to California. 

A Complete Team of Damages Experts for Personal Injury Litigation

Research & Planning Consultants, LP provides the following services: 

• PERSONAL INJURY - RPC provides comprehensive damages analysis in personal injury litigation. Their expert team has life care planners, vocational evaluators, board-certified physicians, economists and neuropsychologists. 

Areas of Expertise include: Life Care Plans, Loss of Earning Capacity or Support, Present Value of Damages, Medical Bill Analysis, Chargemaster Analysis, Neuropsychological Testing & Traumatic Brain Injury, Vocational Evaluations, IMEs, Section 18.001, Prestanding ED Chargemaster Analysis

• COMMERCIAL LITIGATION- RPC has provided expert analysis on commercial litigation concerning many industries: chemicals, refining, forestry, waste management, pipelines, water resources, oil and gas EDP, fisheries, agriculture, electrical generating plants, transmission lines, telecommunications, and real estate development. Our special expertise in the healthcare industry has proven valuable to business litigators unfamiliar with this complex industry.

Areas of Expertise: Breach of Contract / Commercial Economic Damages, Construction Disputes, Litigation over Non-Competitive Agreements, Environmental Torts and Toxic Torts, Commercial Disparagement, Wrongful Termination

• HEALTHCARE LITIGATION - RPC offers economic, statistical, data and clinical analysis in a wide range of healthcare litigation. They have experience with payment disputes, qui tam litigation, physician-hospital disputes, practice valuations and construction litigation. 

Areas of Expertise: Qui Tam Healthcare Litigation, Medical Staff Disputes, Professional Liability, Payment Disputes, Health Facility Construction Disputes, Freestanding ED Chargemester Analysis

• CERTIFICATE OF NEED - RPC provides Certificate of Need (CON) planning services nationwide. We have over 35 years of experience developing regulatory strategy, preparing applications and testifying in public and administrative hearings.

Areas of Expertise: Satellite Hospitals, New Hospitals, Relocation and Transfer of Beds, Observation Beds, Geriatric Psychiatric Units, Children’s Hospitals, Comprehensive Inpatient Rehabilitation Units, Neonatal Intensive Care Units, Open Heart Surgery Services, Long Term Acute Care Units, Projects that exceed CON Capital Threshold Limits, Projects for Specifically Listed Services, Programs Requiring CON, Hospices, Senior Living Facilities

Ronald T. Luke, JD, PhD, is a principal consultant and President of RPC, LP. Ron joined RPC in 1976 and became its president and principal owner in 1979. He has consulted on projects for health care providers, managed care plans and public agencies in more than 25 states. He also serves as an expert witness in trials, administrative proceedings and legislative hearings.

Active in the Health Policy Arena, Dr. Luke has been accepted as an expert in Economics, Socioeconomic Impact Analysis, and Policy Analysis by state and federal courts, and state administrative agencies. The types of cases in which he has provided expert testimony include personal injury, contractual disputes, health care payment disputes, construction defects, utility construction permitting, and certificate of need. He has testified on health care matters including market structure, billing fraud and abuse, reasonableness of charges, medical staff credentialing, workers’ compensation fee guidelines, utilization review, physician contracts, and managed care contracts.

Kacy L. Turner, MS, CRC, CVE, CLCP, is a Certified Life Care Planner and Vocational Consultant with RPC. She has over 20 years of experience in Rehabilitation. Ms. Turner has experience writing life care plans for both plaintiff and defense clients. She has experience as a rehabilitation consultant in three states and has been qualified as a testifying expert in state and federal court.  

Ms. Turner has worked on cases in several states as well as the country of Trinidad. To determine the pre-injury and post-injury employability in personal injury cases, she provides vocational testing, transferable skills analysis, job requirements analysis, rehabilitation plans, and definition of reasonable accommodations under the American with Disabilities Act. She is a member of the International Association of Rehabilitation Professionals, the Texas Association of Rehabilitation Professionals and Providers of Services, and Vocational Evaluation and Career Assessment Professionals.

Brian Piper, PhD,  is an Economist with RPC specializing in Quantitative Analysis and Modelling. He works on a variety of cases including personal injury and certificate of need. He is experienced in data extraction, management, simulation, and analysis using STATA, SQL, ARC GIS and a variety of other programs. Dr. Piper has taught graduate classes in statistics and econometrics in both MBA and Ph.D. programs.

Dr. Piper is an experienced expert, providing testimony, reports, and affidavits on the issues of economic damages in personal injury litigation, healthcare litigation, False Claims Act litigation, and other commercial litigation. He has testified on behalf of plaintiffs and defendants. 

Dr. Piper specializes in the economics of healthcare. He has been retained by healthcare providers and insurers in payment disputes. He has analyzed the reasonableness of charges and expected payment for past and future medical services for providers, insurers, plaintiffs, and defendants. Besides work in litigation, Dr. Piper has provided analysis of Certificate of Need applications and the economic impacts of proposed legislation.

Sidney P. Blum, CPA, CFE, CPEA, CFF has 30 years of professional and testifying expert experience in the areas of Royalty Auditing, Forensic Accounting, Intellectual Property Economic Damages, and General Economic Damages. Mr. Blum was named California CPA of the Year (2017) and Certified Fraud Examiner of the Year (2012). He is a Certified Fraud Examiner, Certified Professional Environmental Auditor, and Certified in Financial Forensics by the AICPA. Mr. Blum was a KPMG Partner. He specializes in breach of contract, lost revenues, patent infringement, copyright infringement, trademark infringement, lost pay, and wrongful termination.

As a world leading royalty auditor, Mr. Blum has extensive knowledge of the Georgia-Pacific factors and other major influences on reasonable royalty rates for intellectual property litigation. He led the national royalty audit practices for Big 4 firms Ernst & Young and KPMG and he also wrote the global methodologies for both firms. He is one of 5 members of the Board of Regents with the 80,000 member Association of Certified Fraud Examiners. 

Clients: Mr. Blum's clients have included Adobe, Amgen, Beats Electronics, DGA, Disney, Dolby, DTS, DKNY, Ed Hardy, General Electric, General Motors, IGT, IMG, Marvel, Mattel, McDonalds, Microsoft, MLB, WWE, UMB Bank, Steven Spielberg, Harley-Davidson, and the NFL.  Expert witness testimony on royalty audit standards and results. 

Industries:  Many industries such as medical devices, music, toys, energy, film, consumer products, electronics, apparel, automotive, manufacturing and biotech.

Consulting Services:

Desk Audits and Field Audits Forensic Accounting and Investigative Audits Royalty Reporting / System Audits

Evaluation of License Agreements Royalty Compliance and Monitoring Programs Royalty Compliance / Monitoring Program Reviews

Mr. Blum’s two books published by Oxford University Press and LexisNexis on financial terms in contracts are leading sources of valuable information for attorneys and contract negotiators. He has also made numerous presentations to law firms, professional groups, universities, and others regarding contract compliance and auditing.

View Sidney Blum's Expert Witness Profile.