Mark O. Dietrich, CPA, ABV, Moderator

Mark O. Dietrich, CPA/ABV is a summa cum laude, Beta Gamma Sigma graduate of Boston University where he also earned an MBA with high honors; he holds a Master in Taxation degree from Bentley College as well.  Mark’s web address, www.cpa.net, is the leader in medical practice valuation information.  In addition to being Technical Editor and co-Editor of this Business Valuation Resources Guide to Healthcare Valuation, he is a contributor to other BVR publications including the Goodwill Guide and Lost Profits Guide.  Mark is author of the Medical Practice Valuation Guidebook, co-author of PPC’s Guide to Healthcare Consulting, a contributor to PPC’s Guide to Business Valuation and author of more than 100 articles on valuation, taxation, managed care and the healthcare regulatory environment in the Journal of Accountancy, CPA Expert, Business Valuation Review and the ABA’s Health Lawyer, among others.  He is a member of the Editorial Board of CPA Expert as well as the Expert Panel of Financial Valuation and Litigation Expert, the American Society of Appraisers 2009 Business Valuation Conference Committee, the AICPA Healthcare Expert Panel (2007-2009) and the AICPA National Healthcare Industry Conference Committee (2008-2009).  Mark was an AICPA Business Valuation Volunteer of the Year Award winner in 2006.  

Mark is a frequent speaker at AICPA National Valuation and Healthcare Industry Conferences and has presented more than 120 self-authored seminars.  In addition to a consulting practice that includes physician compensation, healthcare delivery network development and managed care contract negotiation, he has nearly 200 valuation engagements in the healthcare industry and his expertise includes reasonable compensation, healthcare markets, medical practices, imaging and surgery centers, regulatory planning and defense, personal goodwill and non-compete agreements.  

Alan B. Simons, CPA/ABV, CFF, CMPE, DABFA, (LarsonAllen LLP)

Alan B. Simons is the principal-in-charge of LarsonAllen’s national health care valuation practice and the business valuation and litigation support practice for LarsonAllen’s Philadelphia office.

Alan has prepared hundreds of health care business valuations in conformity with IRS Revenue Ruling 59-60 and the Uniform Standards of Professional Appraisal Practice (USPAP). He has been engaged by health care providers to determine fair market value for transactions involving the Stark law, the Anti-Kickback statute, Internal Revenue Code section 4958 (intermediate sanctions) and transactions among for-profit and nonprofit organizations. In addition, Alan has prepared numerous opinions as to the reasonableness of compensation or payments paid to clinical, administrative, managerial, and executive physicians to support a rebuttable presumption of reasonableness with respect to IRS private inurement (private benefit) issues. His experience also includes providing consulting services related to business operations, information technology, compensation, and employee recruitment, primarily for health care businesses.

Alan is proficient in the valuation (appraisal) of health care businesses (physicians, medical practices, hospitals, senior care facilities, home health, and ancillary facilities such as imaging centers, dialysis centers, surgical centers, and radiation oncology treatment centers). He has represented clients in shareholder disputes, divorce, estate and gift tax valuations, mergers and acquisitions, and damage claims.

Jim Pinna, J.D., (Hunton & Williams)

Jim Pinna is an associate with the Health Care Group of Hunton & Williams in Richmond, VA.  He focuses his practice on the representation of healthcare providers in transactional, corporate, regulatory and compliance matters.  Mr. Pinna regularly advises healthcare clients on compliance matters related to Stark, fraud and abuse, nonprofit status, licensure, Medicare/Medicaid and patient privacy issues.  In particular, Mr. Pinna has advised healthcare clients on structuring joint venture arrangements, specialty hospitals, private placement offerings and acquisitions of imaging centers, ambulatory centers and physicians practices.  Mr. Pinna also regularly advises hospital clients on employment, recruitment and other contractual arrangements with physicians.

Prior to attending law school, Mr. Pinna was the business development analyst for National Nephrology Associates, a privately owned dialysis company based in Nashville, Tennessee.  Mr. Pinna is a graduate of Duke University (B.A., 2000) and the University of Virginia School of Law (J.D., 2006).  He is a member of the Virginia State Bar, the Virginia Bar Association, and the American Health Lawyers Association.

Todd Sorensen, MBA, (VMG Health)

Todd Sorensen is a Partner with VMG HEALTH. He specializes in providing valuation and transaction advisory services to the firm's healthcare clients. He has acted as financial advisor in transactions with physician groups, acute care hospitals, health maintenance organizations, preferred provider organizations, diagnostic centers, ambulatory surgery centers, home health agencies, physical and operational therapy centers, institutional pharmacies, retail pharmacies and rural health clinics.

Prior to joining VMG Health, Mr. Sorensen was with the financial advisory group of Ernst & Young. Mr. Sorensen played an integral role in the development of healthcare valuation services. Mr. Sorensen completed his graduate studies (Masters of Business Administration) at Baylor University and undergraduate studies (Bachelor of Science – Business Administration / Finance) at Liberty University.

CPE Credit Information

Earn 2 Interactive CPE Credits (Consulting Services)
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