Accountants' Roles and Responsibilities in Estates and Trusts (2011)

David Glusman has over 38 years of experience in public accounting and consulting. David currently provides litigation support and expert witness testimony. He has provided litigation services in matters involving the allocation of reinsurance obligations among Lloyd’s entities, lost profits calculations, business valuation issues, accountants’ malpractice and many economic damage issues. He has been recognized as a national expert on physician and hospital related billing and managerial issues, including fraud and abuse, physician compensation models and information systems organization.

David has authored over 100 publications and has made presentations to medical schools and universities such as Wharton, Temple and Widener, as well as hospitals, and the American Bar Association and the Pennsylvania Institute of Certified Public Accountants. He has served on the editorial board for publications such as Litigation Support News Letter and the CPA Health Niche Advisor, and has written articles for Practice Development Institute.

He is a graduate of Pennsylvania State University in 1971 with a Bachelors of Science degree in Accounting, David is a member of the American Institute of Certified Public Accountants, the Pennsylvania Institute of Certified Public Accountants, the American Society of Appraisers, the Institute of Business Appraisers, the Association of Certified Fraud Examiners, the National Health Lawyers Association, the Delaware Valley Healthcare Council, and the Medical Group Management Association. David also holds the designations of Diplomat of the American Board of Forensic Accountants and Certified Fraud Specialist.

Gabriel Daniel Martin Ciociola was born in 1971 in Wilmington Delaware. He graduated from Boston College in 1992 with a B.A. in Philosophy. In 1996 he received a Juris Doctorate from Harvard Law School. After clerking for state and federal courts in Boston, he worked for five years as a civil litigator in private practice. He is now a Staff Attorney at the United States Court of Appeals for the First Circuit. He resides in Salem, Massachusetts.