Robert Cimasi, MHA, ASA, CBA, AVA, CM&AA, Health Capital Consultants

Robert James Cimasi, MHA, ASA, CBA, AVA, CM&AA is President of HEALTH CAPITAL CONSULTANTS (HCC), a nationally recognized healthcare financial and economic consulting firm. With over 25 years of experience in serving clients, in over 49 states, his professional focus is on the financial and economic aspects of healthcare service sector entities including: valuation consulting; litigation support & expert testimony; business intermediary and capital formatting services; certificate-of-need and other regulatory and policy planning consulting; and, healthcare industry transactions including joint ventures, sales, mergers, acquisitions, and divestitures.

Mr. Cimasi holds a Masters in Health Administration from the University of Maryland, the Accredited Senior Appraiser (ASA) designation in Business Valuation, as well as, the Certified Business Appraiser (CBA), Accredited Valuation Analyst (AVA), and the Certified Merger & Acquisition Advisor (CM&AA). He is a nationally known speaker on healthcare industry topics, who has served as conference faculty or presenter for such organizations as the American Society of Appraisers (ASA), the Institute of Business Appraisers (IBA), the American Institute of Certified Public Accountants (AICPA), the National Association of Certified Valuation Analysts (NACVA), the American College of Healthcare Executives (ACHE), the National Society of Certified Healthcare Business Consultants(NSCHBC), Academy Health, Healthcare Financial Management Association (HFMA), the American Association of Ambulatory Surgery Centers (AAASC), Physician Hospitals of America (PHA) f/k/a American Surgical Hospital Association (ASHA), National Litigation Support Services Association (NLSSA), as well as many other national and state healthcare industry associations and professional societies, trade groups, companies and organizations. He has been certified and has served as an expert witness on cases in numerous states, and has provided testimony before federal and state legislative committees. In 2006, Mr. Cimasi was honored with the prestigious Shannon Pratt Award in Business Valuation conferred by the Institute of Business Appraisers.

William Forsberg, Esq., Leonard Street and Deinard

William Forsberg focuses his practice on estate planning, taxation and corporate law. He is a frequent lecturer both nationally and locally, has published several articles on tax and estate planning, and has been quoted in such national publications as the Wall Street Journal.

William is a Fellow of the American College of Trust and Estate Counsel, and is Vice-Chair of the Business Planning Group of the Real Property Trust and Estate Law Section (RPTE) of the American Bar Association, which deals with tax planning issues that impact family businesses. He has also been nominated as a Fellow of the American Bar Foundation and, while serving as chair of two task forces for the Business Planning Groups of the RPTE Law Section of the American Bar Association, he and other group members submitted comments to the IRS on estate tax issues, including one submission to Congress. William is licensed in Minnesota and Florida, is certified in Tax Law by The Florida Bar, and is a Minnesota Certified Public Accountant (inactive).

William has been recognized by his peers since 2005 as one of the top 40 Minnesota estate planning “SuperLawyers®”, as noted in Minnesota Law & Politics, and is listed in The Best Lawyers in America. William served as an adjunct professor at William Mitchell College of Law where he taught courses in trusts and estates and estate and gift taxation, and is a frequent contributor to Minnesota State Bar Association’s Bench & Bar of Minnesota magazine.

Michael A. Gregory, ASA, AVA, MBA, PE, Internal Revenue Service

As an engineer and valuation specialist with the Internal Revenue Service, Mike Gregory has prepared, reviewed and testified on various topics as well as written technical articles on valuation and expert witness topics. He has managed technical teams addressing litigation vehicles on valuation issues. He is currently the Territory Manager with a responsibility for valuation specialists covering fourteen states. He is particularly knowledgeable on his topic of IRS valuation policies. This topic is germane to anyone interested in the changing field of valuation. The Internal Revenue Service is reaching out to the major appraisal organizations and partnering in new ways in an attempt to further improve customer service and gain a better understanding of issues within the field.

Mike Gregory is an Accredited Senior Appraiser with the American Society of Appraisers and a member of the Business Valuation Committee, an Accredited Valuation Analyst with the National Association of Certified Valuation Analysts, a Certified General Real Property Appraiser in Minnesota, a Registered Professional Engineer in Wisconsin, and a Certified Mediator with the Minnesota Supreme Court. He is currently a Territory Manager in the Large and Midsize Business Division of the Internal Revenue Service managing a territory with approximately 90 employees. Specialists in this territory include various engineers, valuation specialists and appraisers. Mike has served with the Internal Revenue Service for 25 years as a Territory Manager, the District Controller, a Team Leader of the research unit, the Engineering Manger, a Large Case Manager and as an Engineer. Mike has a MBA in finance from DePaul University, a Master of Science in Civil and Environmental Engineering from the University of Wisconsin – Madison, and a Bachelor of Science Degree in Civil Engineering from Valparaiso University. Mike is married with two children and enjoys volunteering in various activities and engaging in various forms of exercise.

Howard Lewis, MS, AVA, Institute of Business Appraisers

Howard A. Lewis is the Executive Director of the Institute of Business Appraisers, the nation's first business appraisal membership organization. Formerly the IRS National Program Manager for the Engineering and Valuation Program, Howard has dedicated his career to elevating appraiser professional responsibility, through the development of standards, ethics codes and strengthened government oversight. Howard implemented technical subcommittees to administer over appraiser penalties under sections 6701 and 6695A of the Internal Revenue Code. Howard is currently focused on building member services at the IBA.

CPE Credit Information

Earn 2 Interactive CPE Credits (Consulting Services)
Business Valuation Resources, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. www.nasba.org NASBA Sponsor