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.
Eric F. Forister, PhD is an Economist with expertise in industrial organization, applied microeconomics, and applied econometrics. He has extensive experience in applying economic insights to understand firm and market behavior, analyzing large datasets using advanced econometric and statistical techniques, and designing and evaluating surveys. He has co-authored medical research papers and legal publications on class certification and market definition. As a consultant, Dr. Forister has addressed issues such as:
Royalty Rates (including FRAND)
Dr. Forister has analyzed dozens of industries including consumer packaged goods, luxury goods, food products, medical services, biotechnology, legal services, fitness, clothing, entertainment, real estate, air and ground transportation, telecommunications, television, electronics, heavy industry, advertising, restaurants, automobiles, gasoline, payment processing, and illicit markets.
PhD in Business Administration (Field: Economics), Stanford Graduate School of Business
BS in Mathematics / Economics, University of California at Los Angeles, magna cum laude
Employment Research Corporation carries out economic and statistical analyses related to employment issues including EEOC audits, OFCCP compliance, wage and hour claims, economic loss, employment discrimination and class action statistical analysis. Analyses are performed using recognized scientific methodology to assure clients of unbiased information.
Employment Discrimination - Analysis of Reduction in Force (RIF), Compensation and Pay Equity Studies, Data Preparation for Affirmative Action and EEO Reporting, Promotions and Terminations Analyses, Statistical Analysis in Employment Class Action Lawsuits, OFCCP and EEOC cases
Wage and Hour - Fair Labor Standards Act (FLSA), California Wage and Hour and Other State and Local Labor Standards, Prevailing Wage Litigation
Economic Loss - Personal Injury and Wrongful Death, FELA Analysis of Injured Railroad Workers, Mitigation of Damages in Employment, Economic Analysis of Life Care Plans, Wrongful Termination
Malcolm S. Cohen, PhD, President of Employment Research Corporation, has over 30 years of experience in the field of Economics and Employment specializing in Labor Markets and Statistical Analysis. Dr. Cohen founded the firm in 1997, after retiring as the Director of the Institute of Labor and Industrial Relations at the University of Michigan, which he directed for 13 years. With a PhD in Economics from the MIT in 1967, his research interests include labor market information, labor turnover, employment forecasting and labor shortages. He has directed several major studies to identify national shortage occupations and measure labor turnover using administrative records.
Dr. Cohen's research has been cited in Time, Money, and leading newspapers throughout the United States. His clients have included Fortune 500 companies and government agencies. His book, Labor Shortages as America Approaches the Twenty-first Century, was published by the University of Michigan Press. His most recent book, Global Skill Shortages, written with Professor Mahmood A. Zaidi, is published by Edward Elgar Publishing.
As the world entered the twenty-first century, global skill shortages in many occupations were evident throughout the world. While these were mitigated by a global recession, there is no generally agreed upon method for measuring these shortages. This book discusses various theories for measurement. Using data collected from 19 developed countries in North and Latin America, Europe, and the Pacific region, the authors explore various aspects of skilled labor shortages, develop a methodology of measuring shortages by occupation, and provide estimates of the likelihood of the occurrence of such shortages.
Predicting labor shortages is of great importance for planning education and training of the nation's present and future labor force. Malcolm Cohen has developed an innovative approach to measuring labor shortages. Originally sponsored by the U.S. Department of Labor, his work is presented here, updated for 1994.
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:
Differing Site and Concealed Conditions
Payroll Fringe Burdens
Superfund / Hazardous Waste Sites
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:
MATHESON & ASSOCIATES, LLC is a full service Accounting firm focused on the needs of businesses and high net worth individuals as well as providing business valuation, forensic and litigation support to attorneys and litigants. A partial list of services include:
Calculation of Financial or Business Losses
Management Advisory Services
Tax Preparation and Planning
Business Buying / Selling / Start-up
Principal, Joseph B. Matheson, CPA, ABV, CVA, DABFA, FACFEI, CITP, CFF, CFE, is a Certified Public Accountant, with over than 30 years of public and private accounting experience. Mr. Matheson is a Certified Valuation Analyst (CVA) by the National Association of Certified Valuation Analysts (NACVA, one of the oldest and most prestigious certification organizations) and is Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA). He is also a Fellow of the American College of Forensic Examiners Institute (FACFEI), holds a Diplomate from the American Board of Forensic Accountants (DABFA), and is a Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners. In addition, Personal Financial Specialist (PFS), and a Certified Financial Forensics (CFF) all of which are earned from the AICPA. Mr. Matheson has taught various accounting and business classes for the Small Business Development Centers of New Jersey (part of the SBA), continuing education classes to other CPAs, and was a member of the Speakers Bureau for the New Jersey State Society of Certified Public Accountants.
Identity theft remains a top priority for the Internal Revenue Service in 2014. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. This year, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.
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.
This paper identifies and discusses industry standards for what charge percentile threshold state laws and private health plans consider reasonable to determine allowable amounts for payment. The term &"allowable amount"; refers to the total amount a regulation or private health plan determines a provider should be paid. It is the sum of the payment responsibilities of the plan and the patient.
Salt Hill Statistical Consulting Alan Salzberg is Senior Statistician and Principal of Salt Hill. Dr. Salzberg's focus is statistical analysis, sampling, estimation, and modeling, especially using large or complex datasets. Many of Dr. Salzberg's consulting projects relate to the detection and measurement of bias or fraud. Dr. Salzberg has testified as an expert witness in statistics in multiple venues. Prior to joining Salt Hill, Alan was CEO at Analysis & Inference. He has also held positions at KPMG (in its Economic Consulting group) and at Morgan Stanley. Dr. Salzberg holds a Ph.D. in Statistics from the Wharton School of the University of Pennsylvania, where he also received a Bachelor of Science in Economics. For musings on everyday probability, see Dr. Salzberg's blog: "What are the chances?"
Richard M. Teichner, CPA, ABV, CVA, MAFF, CFF, CRFAC, CRFAU, DABFA, FCPA, CGMA, CDFA, licensed in both Nevada and California, has over 45 years of experience in public accounting, and for approximately 25 of those years his areas of practice have been primarily providing expert services and consulting services in business litigation and family law matters. With offices in Reno and Las Vegas, Nevada, Mr. Teichner's practice extends to various jurisdictions throughout the United States. Although Mr. Teichner's services are mainly weighted toward complex business litigation and divorce matters, they also include performing valuations of businesses and business interests for estate tax and gifting purposes and for buy-sell situations. Clients have been both businesses and individuals involved in various industries, such as manufacturing, distribution, retail sales, construction, real estate development, and transportation, and in professional practices, e.g. medical, law and accounting, and other service businesses.
Litigation Matters - Expert services are provided to business litigation and family law litigation attorneys representing either plaintiffs or defendants. Mr. Teicher has testified over 45 times at trial and approximately 40 times at depositions. He has been engaged as a testifying expert or consultant in a variety of complex business litigation and family law matters. Such matters have involved forensic accounting, damages claims; contract disputes; disputes among business owners; fraud, including white collar crime; breaches of fiduciary duty; standards of care; and personal injury and wrongful death. Family law matters have involved property division, tracing, marital waste, alimony, business valuations, and tax implications of divorce.
Areas of Expertise:
Economic Damages / Lost Profits
Personal Injury / Wrongful Death Damages
Divorce and Family Law Matters
Business Valuations / Appraisal
Intangible Assets Appraisal
White Collar Crime
Standards of Care; Breach of Fiduciary Duties
Reno Office 3500 Lakeside Ct, Suite 210 Reno, Nevada, 89509 Telephone: 775-828-7474 or (775) 530-5106
Las Vegas Office 8275 S. Eastern Avenue, Suite 200 Las Vegas, Nevada 89123 Telephone: 702-724-2645 or (702) 467-8335