Jeffrey Rosen, CPA, CGMA, MBA
About Jeffrey Rosen, CPA, CGMA, MBA
Jeffrey S. Rosen, CPA, CGMA, MBA, is the 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.
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).
Rick Daeschner, CPA, CGMA
About Rick Daeschner, CPA, CGMA
Rick is a CPA with over 25 years of experience in public accounting and was named a principal at RS&F in 2005. Mr. Daeschner is responsible for managing the Firm’s quality control, which entails conducting the final review for the majority of the RS&F’s compliance engagements, including audits, reviews, and compilations. While working with clients in a variety of industries, Rick focuses on accounting, auditing, tax planning, and consulting services. Additionally, Rick oversees RS&F’s internal inspection and peer review process as well as serves on the Firm’s A&A Committee. Rick 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.
David Rosen, Esq., CPA
About David 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.
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.
Rob Kase, CPA, CITP, CGMA
About Rob 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.
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).
Sarah Clarke, MBA, CMPE
About Sarah Clarke, MBA, CMPE
Sarah Clarke is the Partner of Healthcare Services with Rosen, Sapperstein & Friedlander (RS&F), a Maryland based business consulting, accounting and healthcare firm. She leads many of RS&F’s healthcare consulting engagements, helping a broad range of independent medical practices, hospital-affiliated practices, community-based clinics, FQHCs, and public health departments reorganize, strengthen and streamline their business infrastructures and operational practices. Ms. Clarke improves healthcare clients’ bottom-line results through strategic planning, analyzing key performance indicators (KPIs) and financial statements, streamlining patient and revenue workflows, and evaluating human capital and revenue cycle performance. Additionally, Ms. Clarke works in transitioning medical practices for recognition with NCQA Patient Centered Medical Home (PCMH) and other value-based healthcare models.
Ms. Clarke has over 20 years of healthcare administration experience, working at the executive level with hospitals, physicians and third party payers. Prior to joining RS&F, she was an Executive Director at Doctors Community Hospital where she was responsible for operations management, new business development, physician integration, and contract administration. Ms. Clarke also worked as the executive director of ambulatory services and managed care for MedStar’s Southern Maryland Health System and served in various positions for Principal Healthcare, Inc., Blue Cross Blue Shield of Virginia and The Prudential Insurance Company. Ms. Clarke earned her undergraduate degree from the University of Virginia and her Master of Business Administration (MBA) from the College of William and Mary. She is also a Certified Medical Practice Executive through MGMA.
Howard Rosen, CPA
About Howard Rosen, CPA
Howard J. Rosen is a Partner Emeritus 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.
Throughout his career, Mr. Rosen has developed many successful business plans for middle market companies throughout the Mid-Atlantic region of the United States. He has assisted many companies with positioning themselves for purchase by public and private companies. Mr. Rosen works with clients in a variety of industries, including retail, real estate development, construction, distribution, manufacturing, and other industries.
Mr. Rosen received his B.S. in Accounting from the Merrick School of Business at the University of Baltimore in 1971 and earned his Certified Public Accountant license in 1977. Additionally, he has served as Chairman of the North American Board of CPA Associates International, Inc. Mr. Rosen is a philanthropic individual who finds time to give back to the community. He has served on the board and committees of many charities and organizations, including Maryland Public Television, Towson University Foundation, The Associated: Jewish Federation of Baltimore, Beth Tfiloh Congregation, Jewish National Fund, Dyslexia Tutoring Program, and UMBC Technology.
Louis Sapperstein, CPA/ABV, CVA, CGMA
About Louis Sapperstein, CPA/ABV, CVA, CGMA
Louis E. Sapperstein is a Partner Emeritus 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, 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 Friedlander, CPA
About Richard Friedlander, CPA
Richard A. Friedlander is a Partner Emeritus 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.
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.
Nancy Smit, MBA, RPT, RRT
About Nancy Smit, MBA, RPT, RRT
Nancy R. Smit is a Partner Emeritus 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.
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).
Samantha Haines, CPA
About Samantha Haines, CPA
Samantha L. Haines is a Tax Director at RS&F with over ten years of tax compliance and consulting experience in public accounting. Her experience encompasses a variety of industries including rental real estate, construction, land development, manufacturing, and retail, with a specialization in real estate. Her clients range from local family owned businesses to mid-sized companies with multi-state operations to global corporations that are continuously expanding. She also works with family offices of high-net-worth individuals. Sam is responsible for overseeing the day-to-day operations of the group, as well as providing tax planning ideas and advising clients on technical issues, questions and special projects. She has experience representing clients through IRS exams and has extensive research skills. Sam maintains positive working relationships with her clients and constantly looks for ways to help them meet their goals.
Sam received her Bachelor of Science degree in Accounting from Towson University. She is a member of the American Institute of Certified Public Accountants (AICPA), the Maryland Association of Certified Public Accountants (MACPA), and NAIOP, the Commercial Real Estate Development Association.
Relevant Links: LinkedIn Profile: https://www.linkedin.com/in/samantha-haines-45ab7727/
Strategic Tax Director
Jasper J. Nzedu, CPA, MBA, JD, LLM
About Jasper J. Nzedu, CPA, MBA, JD, LLM
Strategic Tax Director
Jasper Nzedu is a Strategic Tax Director at Rosen, Sapperstein & Friedlander, LLC (RS&F). In his role, he will lead and support complex business transactions and estate planning matters through tax research, preparation of tax memoranda, presentation of proposed transaction structures, models and concepts, and support and manage client relationships, deal negotiation and related functions.
Nzedu previously served as managing director at National Tax Associates, LLC and Principal with Jasper Attorneys & Associates, PLLC. Additionally, he has served as a senior manager in the national tax department of Ernst &Young, LLP, where he was a subject matter expert on the taxation of Capital Market Transactions. Jasper was a Law Clerk to Judge William J. Holloway Jr. at the United States Court of Appeals for the Tenth Circuit. He also has worked as a corporate associate in major law firms and investment banking firms.
Jasper has advised Global Corporates and Passthrough entities on many significant transactions over the years. He has authored/co-authored several articles in major tax journals and contributed to the treatise on the taxation of debt instruments. Jasper received his JD and MBA degrees from Columbia University and holds a Tax LLM from the New York University School of Law. He graduated Summa Cum Laude with two baccalaureate degrees in Biology/History and Political Science from the University of Houston. He is licensed as a CPA in New Hampshire and a member of the Bar in New York, Texas, and Virginia.
Strategic Tax Director
Vadim Ronzhes Esq., CPA
About Vadim Ronzhes Esq., CPA
Strategic Tax Director
Vadim D. Ronzhes Esq., CPA, is a Tax Director at Rosen, Sapperstein & Friedlander, LLC, where he provides business advisory and tax structuring for businesses and families. Additionally, he develops strategic operational and tax plans for large clients and business transactions such as: merger and acquisitions, restructuring and opportunity zones.
Prior to joining RS&F, Vadim practiced law primarily focusing on Federal and State civil and criminal tax litigation and administrative tax resolution, including appeals, examinations, collection matters and penalty relief. Vadim is also a CPA with substantial experience in compliance matters such as audits, reviews, compilations and tax returns.
He frequently lectures and writes regarding tax issues and is a contributor to the Baltimore Business Journal. Vadim earned his bachelor’s degree from Boston University and his law degree from the University of Baltimore. He is licensed to practice law in Maryland.
Andrew Runge, CPA/ABV/CFF, MBA, CFE, CVA
About Andrew Runge, CPA/ABV/CFF, MBA, CFE, CVA
Andrew Runge is RS&F’s Director of Forensic Accounting and Valuation Services. Mr. Runge has extensive experience in forensic accounting/investigation, economic damages, insurance and litigation support services, as well as business valuations. He has been deposed and testified in court or other judicial proceedings many times throughout his career and has consulted on thousands of economic damage, construction delay, lost income, bodily injury, wrongful death, employee dishonesty, construction, and other insurance claims exceeding hundreds of millions of dollars in the United States and abroad.
Runge also has prepared numerous business valuations of privately held companies as a whole and as partial interests. Mr. Runge is a member of the American Institute of Certified Public Accountants, Maryland Association of Certified Public Accountants, National Association of Certified Valuation Analysts, and Association of Certified Fraud Examiners. He is also a member of RAC Oversight Board at Carroll County Hospital.
Mr. Runge earned his Bachelor of Arts from Whittier College and his Master of Business Administration from The Peter Drucker School of Management at the Claremont Graduate School. He has published numerous articles on fraud and valuation topics, and has been a guest lecturer on those topics at several area universities.
Matthew Stangroom, CPA
About Matthew Stangroom, CPA
Matthew Stangroom, CPA, is an Assurance Director at Rosen, Sapperstein & Friedlander, LLC (RS&F). In his role, Stangroom manages client relations, engagement teams, professional development, technical audit and accounting issue resolution, and more. He also evaluates and develops strategies for improvement of the firm’s policies, procedures and operational controls.
Stangroom has over 11 years of public accounting experience, including audits of clients within a variety of industries. Stangroom’s industry expertise ranges from commercial and residential real estate to local government municipalities, hospitality and renewable energy.
Stangroom is recognized as an exceptional leader and has been selected to participate in several business leadership programs, including the Business Volunteers Maryland GIVE Leadership Program and the MACPA Leadership Academy. At RS&F, he leads and manages staff trainings on technical audit and accounting topics.
In 2006, Stangroom earned his Bachelor of Science in Accounting from La Salle University. He is a member of the American Institute of Certified Public Accountants and the Maryland Association of Certified Public Accountants.
Tax Director/Co-Department Head
Susie Warsal, CPA
About Susie Warsal, CPA
Tax Director/Co-Department Head
Susie Warsal is a Director and Co-Department Head in the Tax Department at RS&F. Ms. Warsal has over 10 years of experience providing tax compliance and consulting services to various alternative investment companies, closely-held businesses, and family offices. Ms. Warsal specializes in flow-through entity tax planning and compliance for mid-sized to large companies primarily serving alternative investment funds, their related management companies, and managing directors.
Ms. Warsal obtained her undergraduate degree in financial economics and a certificate in accounting from the University of Maryland Baltimore County. She is a member of the American Institute of Certified Accountants (AICPA) and the Maryland Association of Certified Accountants (MACPA).
Michael Brennan, CPA, MBA
About Michael Brennan, CPA, MBA
Michael Brennan, CPA, is the Co-Department Head of the Tax Department at Rosen, Sapperstein & Friedlander, LLC (RS&F). In his role, Brennan oversees the team and processes in the firm’s rapidly growing tax department.
Brennan has significant experience across a range of industries, including work for major national media conglomerates and a top four accounting firm. Brennan is an expert in state and local tax (SALT) and possesses a strong knowledge of global tax and risk management.
Brennan is a member of the American Institute of Certified Public Accountants. He received his Bachelor of Business Administration in Finance and a Master of Business Administration in Accounting from Loyola University of Maryland.
Senior Tax Manager
Glenn M. Davis, CPA, MS Taxation
About Glenn M. Davis, CPA, MS Taxation
Senior Tax Manager
Glenn M Davis is a member of RS&F’s Tax group, serving clients in a variety of commercial industries. Glenn has worked in public accounting for over 29 years. His background and experience allow him to be involved in all areas of client service, including management consulting, tax planning, and with the implementation.
Glenn received his degree in accounting from Towson State University in 1986. He has been a Certified Public Accountant (CPA) since 1987. In 2000, he received his Master’s in Taxation from the University of Baltimore.
Senior Tax Manager
Brandon Brake, CPA
About Brandon Brake, CPA
Senior Tax Manager
Brandon Brake is a senior tax manager at Rosen, Sapperstein & Friedlander, LLC, a leading Baltimore-based CPA firm. As a senior tax manager, Brandon oversees the daily operations of the tax group, assists clients with tax planning ideas, technical issues, and special projects. Brandon is a seasoned accountant with over 10 years of experience. Prior to joining RS&F, he held various positions at Dixon Hughes Goodman LLP. In his most recent role, he was a senior tax manager, but also previously worked as a tax manager, senior tax associate and tax associate. ‘
Outside of work, Brandon is the president of the Research Triangle Park Chapter of the National Association of Black Accountants. He also serves on the National Association of Black Accountants Financial Literacy Committee and is the treasurer and advisory board member of the Sanderson High School Academy of Finance. Brandon holds his Master’s in accounting and Bachelor’s in business administration with a concentration in accounting from East Carolina University.
Senior Tax Manager
Jacqui Reardon, CPA, CGMA, MST
About Jacqui Reardon, CPA, CGMA, MST
Senior Tax Manager
Jacqueline Reardon is a Senior Manager in RS&F’s Tax group, providing tax compliance and tax planning services to business clients in a variety of industries as well as individual clients. Her depth of experience includes tax compliance advice for businesses and not-for-profits, tax planning for mergers and acquisitions and handles many of RS&F’s largest and most complex clients. Additionally, Jacqui has working with numerous clients and the Internal Revenue Service to resolve tax matters. Jacqui has been a member of RS&F since 2001.
Jacqui received her degree in accounting from Loyola University, Maryland and her Master’s degree in Taxation from the University of Baltimore.
Jacqui is active in the nonprofit community, both as a volunteer and in her roles as director and treasurer of several local charitable organizations related to animal shelters, rescues, and search and rescue operations.
What Our Team Says
“It’s important to me that RSF takes pride in the quality and integrity of the services we provide to our clients. That means a lot to me and the clients that I serve with dedicated care. In turn it has enabled me to retain so many clients from the very start of my tenure at RSF of more than 20 years. RSF attracts challenging and intriguing middle market clients and closely held businesses, all of whom have played an integral role in my professional, entrepreneurial and personal growth. The firm also engages in top technology allowing team members to stay current in this rapidly evolving e-world that we thrive in. I’m proud to be part of the RSF team!”
Smita K. Patel, CPA, CGMA
“I love working for RS&F. I get to work with amazing and smart people. I am continuously surprised and delighted by the people that work here. They are so bright and knowledgeable. It also helps that they are fun and engaging! We work hard, but definitely play hard too!”
Elissa R. Gruenberg
Special Projects Manager
“Joining the RS&F team is one of the best professional decisions I have ever made. They are committed to providing employees an opportunity to develop toward a number of different career paths, and to investing in technology and automation solutions to make everyone’s lives easier. What a great group of people to be surrounded by each day!”