Rosen, Sapperstein & Friedlander, LLC: Business Consultants & Certified Public Accountants


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The shareholders of RS&F each contribute broad knowledge and expertise to the firm. They differ in their professional backgrounds, experiences, and achievements, which has fostered the growth and success of RS&F.

Our shareholders have extensive experience participating on committees of accounting and industry-specific organizations. Each of them is a member of the American Institute of Certified Public Accountants, Maryland Association of Certified Public Accountants, and CPA Associates International, Inc. They also frequently submit articles for publications and lecture on a variety of subjects and issues.

Howard J. Rosen, CPA

Howard J. Rosen is the Co-Managing Partner of RS&F. Mr. Rosen oversees the daily operations of RS&F and directs the firm's business consulting division. He specializes in merger and acquisition planning, capital formation, marketing studies, human resource studies, organizational structuring, budget and forecast modeling, and operation reviews.

Louis E. Sapperstein, CPA/ABV, CVA

Louis E. Sapperstein is Vice President of RS&F and a Partner in the firm. He directs RS&F's Construction Industry Focus Group and the RS&F's Litigation Services & Business Valuations Focus Group. Mr. Sapperstein has extensive experience in business consulting, including assisting clients in developing strategic plans for asset appreciation,

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building equity in privately-owned businesses, transaction structuring and negotiation, product line profitability analysis, benchmark planning, strategic planning for successions, business valuations, and mergers and acquisitions of family-owned and privately owned businesses.
Mr. Sapperstein received his undergraduate degree from the Merrick School of Business at the University of Baltimore in 1975. In addition to being a Certified Public Accountant (CPA), Mr. Sapperstein is also a Certified Valuation Analyst (CVA). Mr. Sapperstein has held many committee and board positions with regional charities and associations, including The Associated: Jewish Federation of Baltimore, Jewish National Fund, Jewish Community Center, Associated Builders & Contractors Metro Washington, Building Congress & Exchange, and Associated Builders & Contractors Metro Baltimore.

Richard A. Friedlander, CPA

Richard A. Friedlander is Vice President of RS&F and a Partner in the firm. Mr. Friedlander is director of the firm's tax planning and consulting division. He focuses on maximizing a client's business value and personal wealth by providing sophisticated tax strategies to privately-owned companies and high net-worth individuals.

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His expertise includes commercial and personal strategic tax planning, succession, estate and gift planning, tax consulting, tax action strategies for structuring martial dissolution, mergers, acquisitions, and interactions with government agencies on tax related matters. Mr. Friedlander received his undergraduate degree from the Wharton Business School of the University of Pennsylvania in 1974 and his Master's degree in taxation from the University of Baltimore in 1977. He earned his Certified Public Accountant license in 1975.

Richard G. Daeschner, CPA

Richard G. Daeschner was named a Principal at RS&F in 2005. Mr. Daeschner is responsible for managing the firm's production as well as reviewing the majority of the firm's compliance engagements, including compilations, reviews, audits, and tax returns. While working with clients in a variety of industries, Mr. Daeschner focuses on accounting, auditing, tax planning, and consulting services.

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Mr. Daeschner received a Bachelor of Science degree in Accounting from the Robert H. Smith School of Business in 1981. He earned his Certified Public Accountant license in the State of Maryland in 1987.

Nancy R. Smit, MBA, RPT, RRT

Nancy R. Smit is a Partner in RS&F and is former President and CEO of SHR Associates, Inc. She is directly responsible for all aspects of the firm's health care consulting and advisory services, from reviewing and analyzing the internal operations of physician group practices and related health care programs through the design and implementation of strategic plans, networking arrangements, compliance and practice improvement programs for RSFHA's broad range of profit and not-for-profit health care clients.

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Mrs. Smit is intimately familiar with the regulatory and reimbursement issues impacting physician/hospital relationships and group practices. She serves as Executive Director and/or Acting Practice Administrator for numerous independent practices and health care organizations, and as the Project Director for several of RSHFA's major client projects and initiatives. Mrs. Smit received her undergraduate degree in physical therapy from the University of Connecticut, and subsequently obtained her respiratory therapy degree from University of Chicago Hospitals and Clinics, and her masters' degree in the executive business administration program (MBA) from Loyola College, Baltimore, MD. She is a member and frequent speaker for The Medical Group Management Association (MGMA) and coordinates the firm's affiliation with the Medical Society of Maryland (MedChi) and the Palm Beach County Medical Society (PBCMS).

Jeffrey S. Rosen, CPA, CGMA, MBA

Jeffrey S. Rosen, CPA, CGMA, MBA, is Co-Managing Partner at RS&F and focuses on firm strategy, team development, and client engagement. He works closely with RS&F’s partner group to expand the firm’s service offerings on behalf of current and future clients. On behalf of many clients, Mr. Rosen performs business advisory, consulting, and compliance engagements and has particular industry expertise in real estate, construction, healthcare, finance, business services, distribution, technology, and non-for-profit. Mr. Rosen chairs RS&F’s firm initiatives and business development committees, manages the RS&F’s strategic and marketing initiatives, oversees RS&F’s human resources, information technology, and business development functions, and administers various aspects of the firms’ operations.

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Prior to joining RS&F, Mr. Rosen was a real estate developer with The Shelter Group, a national owner, developer, and manager of multifamily and senior living communities. Mr. Rosen was responsible for sourcing and advancing new deals within Shelter’s market-rate development division. Mr. Rosen also worked as a financial analyst at The Bernstein Companies, the director of operations for Sphere Software Corporation, and a financial analyst for GE Capital. Within GE Capital, Mr. Rosen was a member of GE’s Financial Management Program and worked at GE Capital Corporate and GE Financial Assurance.

Mr. Rosen has served on the board and committees for a variety of non-profit organizations, including Towson University, Comprehensive Housing Assistance, Inc. (CHAI), Maryland Council on Economic Education (MCEE), Association for Corporate Growth (Maryland Chapter), the Baltimore Symphony Orchestra, Woodholme Country Club, the Center Club, Robert H. Smith School of Business, and The Associated: Jewish Community Federation of Baltimore (Associated). Among his leadership appointments, Mr. Rosen has served as treasurer for CHAI, Association for Corporate Growth (Maryland Chapter), and Woodholme Country Club. Additionally, Mr. Rosen is currently the president of CHAI’s Board of Directors, co-chair of the Center Club’s Real Estate Connections and Healthcare Connections, and a member of Towson University’s Board of Visitors, the Associated: Jewish Community Federation of Baltimore’s Board of Directors, and Woodholme Country Club’s Board of Governors.

Mr. Rosen is a member of the American Institute of Certified Public Accountants, Maryland Association of Certified Public Accountants, and American College of Healthcare Executives. He holds a Masters of Business Administration and Bachelor of Science from the Robert H. Smith School of Business at the University of Maryland, College Park and is a licensed Certified Public Accountant and Chartered Global Management Accountant. Mr. Rosen was born and lives in Baltimore, Maryland, where he currently resides with his wife (Mindy) and two children (Evan and Lexi).

David S. Rosen, Esq., CPA

David S. Rosen is a Partner at RS&F and Tax Chair. In that capacity, Mr. Rosen oversees all aspects of the firm’s tax department. On behalf of clients, he leverages his unique skill set as a tax attorney and CPA to provide business advisory and tax structuring for businesses and high net worth families. Mr. Rosen also leads the strategic business and tax planning for many of RS&F’s largest and most complex clients.

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Mr. Rosen has more than twelve years of experience advising complex businesses, real estate individuals family offices with respect to tax and estate planning developers and family offices with respect to tax and estate planning and transaction structuring. Prior to joining RS&F, Mr. Rosen practiced law for seven years, including serving in the Tax and Wealth Planning Group at Venable LLP concentrating on highly sophisticated tax planning matters and complex transactions. During his career, Mr. Rosen has advised clients on hundreds of transactions, restructurings, tax positions, tax compliance issues and related tax matters on behalf of individuals, trusts, operating companies and real estate entities.

He also frequently lectures and writes regarding business and tax planning opportunities, and is a regular contributor to the Baltimore Business Journal. Mr. Rosen earned his undergraduate degree from the University of Maryland – College Park and his law degree from Emory University School of Law. He is licensed to practice law in Maryland and before the United States Tax Court. Besides his business activities, Mr. Rosen serves on the Board of Directors of the Lyric Opera Foundation and Baltimore Jewish Community Center. He also recently served as a committee member on the Baltimore Life Sciences Advisory Council and ACG Deal of the Year Selection Committee.

 Robert Kase, CPA, CITP, CGMA

Robert Kase was named Partner at RS&F in August 2018. Mr. Kase works closely with the tax department on improving efficiency while handling client engagements for many of the firm’s high net worth and complex corporate clients. On behalf of the firm, he is also tasked with leveraging his skills to develop new practice areas to expand RS&F’s information technology and cybersecurity service offerings.

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Mr. Kase has more than 20 years of experience in public accounting, tax, information technology, internal controls, process analysis, forecasts, budgets, and due diligence for middle-market and family-owned businesses as well as high net worth families.

Mr. Kase graduated from Loyola University of Maryland where he received a Bachelor of Business Administration with a concentration in accounting. He is a Certified Public Accountant (CPA), Certified Information Technology Professional (CITP) and Chartered Global Management Accountant (CGMA).

 Thomas Stranger, CPA

Thomas Stranger, CPA, is a partner at Rosen, Sapperstein & Friedlander, LLC (RS&F). As partner, Mr. Stranger oversees the firm’s Assurance department, including business development, process efficiency, client management, supervising the assurance engagements, and team oversight.

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Mr. Stranger has nearly 25 years of experience in public accounting with specialized expertise in auditing, commodity pools, alternative investments, and insurance companies. Additionally, he has experience in real estate, corporate, partnership, and individual tax returns.

Mr. Stranger earned his B.A. in Economics from the University of Maryland, Baltimore County and his M.S.B. in Finance from the University of Baltimore. He is a member of the Maryland Association of Certified Public Accountants and the American Institute of Certified Public Accountants.