1. Experience
a Healthier
Business
Experience the power of being understood.SM
Experience
Our objective is to provide you the highest-quality service while delivering Expert Advice
maximum return on your investment. Achieving that requires gaining your
trust and confidence — first, by convincing you that we truly understand
your unique situation, then by demonstrating that we have the knowledge,
technical expertise, creativity and passion to help you win. Because when you
trust the advice you’re getting, you can be confident that your next move is
the right move.
Experience
800.274.3978 Personal
mcgladrey.com
Service
McGladrey is the brand under which McGladrey & Pullen, LLP serves clients’ business needs.
McGladrey & Pullen, LLP is the U.S. member of the RSM International (“RSMI”) network of independent accounting, tax and consulting
firms. The member firms of RSMI collaborate to provide services to global clients, but are separate and distinct legal entities which cannot
obligate each other. Each member firm is responsible only for its own acts and omissions, and not those of any other party.
McGladrey, the McGladrey signature, The McGladrey Classic logo, The Power of Being Understood, Power Comes from Being Understood
and Experience the Power of Being Understood are trademarks of McGladrey & Pullen, LLP.
Assurance n Tax n Consulting
© 2012 McGladrey & Pullen, LLP. All Rights Reserved. NT10-05280

2. Experience the power of being understood.
We offer highly specialized assurance, tax and consulting services to a diverse range of health care
organizations, from small physician groups to global multifacility providers. Through our network of
international specialists, we deliver custom-tailored solutions that empower each of our health care “The audit team’s knowledge of accounting standards and issues
ED JENKINS
clients to operate healthier and more profitable businesses. in the health care industry is excellent. They worked with our
Chair, UMC Audit and Compliance Committee
University Medical Center management and Audit Compliance Committee in a manner
Tucson, Arizona that was both understandable and nonconfrontational.”
Navigate the complexities with
advice you can trust.
The rapid evolution of the health care field presents a variety of tough challenges. Improving patient care and safety while
coping with ever-rising costs is difficult enough. But today’s health care leaders must also deal with complicated and fast-
changing reimbursement systems, cumbersome tax codes and unpredictable revenue cycles — all while managing disparate
risks and pursuing capital for investments in everything from information technology to advanced medical equipment.
What’s more, industry executives must adapt to an array
of complex changes mandated by recent health care
reform legislation.
With our depth of health care experience and breadth of
resources, we are uniquely qualified to help. We’re here
to address your distinct needs. We’re here to provide
customized solutions to help you succeed, now and
in the long term. And we’re here to earn your trust.
Because when you trust the advice you’re getting,
you’ll have greater confidence that your next move
is the right move.

3. Experience the power of being understood.
We offer highly specialized assurance, tax and consulting services to a diverse range of health care
organizations, from small physician groups to global multifacility providers. Through our network of
international specialists, we deliver custom-tailored solutions that empower each of our health care “The audit team’s knowledge of accounting standards and issues
ED JENKINS
clients to operate healthier and more profitable businesses. in the health care industry is excellent. They worked with our
Chair, UMC Audit and Compliance Committee
University Medical Center management and Audit Compliance Committee in a manner
Tucson, Arizona that was both understandable and nonconfrontational.”
Navigate the complexities with
advice you can trust.
The rapid evolution of the health care field presents a variety of tough challenges. Improving patient care and safety while
coping with ever-rising costs is difficult enough. But today’s health care leaders must also deal with complicated and fast-
changing reimbursement systems, cumbersome tax codes and unpredictable revenue cycles — all while managing disparate
risks and pursuing capital for investments in everything from information technology to advanced medical equipment.
What’s more, industry executives must adapt to an array
of complex changes mandated by recent health care
reform legislation.
With our depth of health care experience and breadth of
resources, we are uniquely qualified to help. We’re here
to address your distinct needs. We’re here to provide
customized solutions to help you succeed, now and
in the long term. And we’re here to earn your trust.
Because when you trust the advice you’re getting,
you’ll have greater confidence that your next move
is the right move.

4. Experience strength in numbers.
Over 6,500 professionals at more than 70 offices with approximate annual revenues of $1.5 billion
make us the fifth-largest provider of assurance, tax and business consulting in the U.S. “The depth of talent at McGladrey has far exceeded
T H O M A S J . F I T Z PAT R I C K
our expectations. I can honestly say that we learn more from
Chief Financial Officer — Medical Center Campus
University of Miami them each year than they learn from us — a first in my
Coral Gables, Florida 30-plus years’ experience!”
World-class capabilities. Personal relationships.
McGladrey is uniquely positioned to provide the expertise, resources and guidance you need to overcome the challenges
you’re facing and to achieve your strategic objectives. McGladrey & Pullen, LLP ranks as the fifth-largest provider of
assurance, tax and business consulting in the United States.
Regardless of the client or the engagement, we are committed to having senior-level professionals provide reliable,
responsive and highly personal service.
Seeing things from your point of view is our point of difference.
Our professionals are passionate about the health care for Medicare and Medicaid services. They combine
field. In fact, we have teams of specialists exclusively in-depth industry knowledge and technical expertise
devoted to the industry, many of whom joined us after with the creativity needed to deliver innovative,
gaining invaluable experience working with insurers, practical and cost-effective solutions for even the most
provider organizations and regulatory agencies ranging formidable challenges.
from Blue Cross affiliates and Ascension Health to centers

5. Experience strength in numbers.
Over 6,500 professionals at more than 70 offices with approximate annual revenues of $1.5 billion
make us the fifth-largest provider of assurance, tax and business consulting in the U.S. “The depth of talent at McGladrey has far exceeded
T H O M A S J . F I T Z PAT R I C K
our expectations. I can honestly say that we learn more from
Chief Financial Officer — Medical Center Campus
University of Miami them each year than they learn from us — a first in my
Coral Gables, Florida 30-plus years’ experience!”
World-class capabilities. Personal relationships.
McGladrey is uniquely positioned to provide the expertise, resources and guidance you need to overcome the challenges
you’re facing and to achieve your strategic objectives. McGladrey & Pullen, LLP ranks as the fifth-largest provider of
assurance, tax and business consulting in the United States.
Regardless of the client or the engagement, we are committed to having senior-level professionals provide reliable,
responsive and highly personal service.
Seeing things from your point of view is our point of difference.
Our professionals are passionate about the health care for Medicare and Medicaid services. They combine
field. In fact, we have teams of specialists exclusively in-depth industry knowledge and technical expertise
devoted to the industry, many of whom joined us after with the creativity needed to deliver innovative,
gaining invaluable experience working with insurers, practical and cost-effective solutions for even the most
provider organizations and regulatory agencies ranging formidable challenges.
from Blue Cross affiliates and Ascension Health to centers

6. Experience dedicated service.
“If you’re looking for results, McGladrey is the top health care
We’re so committed to understanding the needs of businesses like yours, we have teams of expert advisor, bar none. Unlike other firms we’ve worked with, McGladrey
advisors devoted solely to the health care industry. was able to identify millions in additional Medicare funding — and
PAT K E E L
they’re not even done yet. What’s more, they understand us and
Executive Vice President and Chief Financial Officer
Good Shepherd Health System openly share methodology so the results can be sustained over
Longview, Texas time.”
Understanding the value of forward thinking.
In such a fast-moving field, it’s not enough to know what’s worked in the past. You also need to anticipate change.
By maintaining long-standing relationships with local, state and federal regulatory agencies and remaining intimately
involved with key industry associations (including AHA, NRHA, AAHAM, HIMSS and ACHE), we’re able to keep
up to the minute on trends, issues, rules and regulations that may affect our health care clients.
In addition, we regularly conduct industry surveys and benchmarking studies, oftentimes partnering with national
organizations like HFMA and AMGA. These thought-leadership initiatives enable us to remain fully abreast of best practices
and emerging concerns.
“One-size-fits-all” doesn’t fit you.
We believe each of our clients deserves a carefully tailored, single specialty. When circumstances warrant, we’ll team
custom-fit approach. So we work diligently to gain a up with professionals from other practice areas to offer
thorough understanding of your unique situation — your fresh, imaginative perspectives. We’ll even partner with
challenges, opportunities and resources. Only then will we experts outside our organization — if that’s what it takes to
recommend a course of action, one specifically developed meet your needs.
to address your particular needs.
You may turn to us for an integrated mix of services that are
seamlessly coordinated to achieve a variety of goals. Other
times you may choose to retain us for our expertise in a

7. Experience dedicated service.
“If you’re looking for results, McGladrey is the top health care
We’re so committed to understanding the needs of businesses like yours, we have teams of expert advisor, bar none. Unlike other firms we’ve worked with, McGladrey
advisors devoted solely to the health care industry. was able to identify millions in additional Medicare funding — and
PAT K E E L
they’re not even done yet. What’s more, they understand us and
Executive Vice President and Chief Financial Officer
Good Shepherd Health System openly share methodology so the results can be sustained over
Longview, Texas time.”
Understanding the value of forward thinking.
In such a fast-moving field, it’s not enough to know what’s worked in the past. You also need to anticipate change.
By maintaining long-standing relationships with local, state and federal regulatory agencies and remaining intimately
involved with key industry associations (including AHA, NRHA, AAHAM, HIMSS and ACHE), we’re able to keep
up to the minute on trends, issues, rules and regulations that may affect our health care clients.
In addition, we regularly conduct industry surveys and benchmarking studies, oftentimes partnering with national
organizations like HFMA and AMGA. These thought-leadership initiatives enable us to remain fully abreast of best practices
and emerging concerns.
“One-size-fits-all” doesn’t fit you.
We believe each of our clients deserves a carefully tailored, single specialty. When circumstances warrant, we’ll team
custom-fit approach. So we work diligently to gain a up with professionals from other practice areas to offer
thorough understanding of your unique situation — your fresh, imaginative perspectives. We’ll even partner with
challenges, opportunities and resources. Only then will we experts outside our organization — if that’s what it takes to
recommend a course of action, one specifically developed meet your needs.
to address your particular needs.
You may turn to us for an integrated mix of services that are
seamlessly coordinated to achieve a variety of goals. Other
times you may choose to retain us for our expertise in a

8. Experience true integration.
One piece isn’t the whole picture. So we take an integrated approach that enables us to bring
“By far, the best service I have experienced in my 25 years in senior
a diverse range of expertise to the table.
health care financial management. The support level
SHARON KELLEY
of the partners has been exceptional. They are always a phone
Chief Financial Officer
MetroHealth System call away, and their professionalism and subject matter expertise
Cleveland, Ohio are unmatched.”
Health Care Industry Services.
Our capabilities go beyond superb assurance and tax services to include an unparalleled array of specialized health
care consulting services. Further, our integrated delivery model enables us to skillfully orchestrate a diverse range of
complementary expertise. The result? Comprehensive, coordinated and cost-effective solutions. Following are some of
the health care services offered by McGladrey.
Enterprise Risk Management
Internal Audit
Regulatory Compliance
Risk Advisory
ICD-10 Readiness / Implementation
ACO Advisory Services
Performance Improvement
EHR Meaningful Use
Unified Communications & Mobility
Technology Assessment, Planning & Selection
Business Intelligence & Data Analytics Assurance Financial
Advisory
Network Design & Security
McGLADREY
McGLADREY
Tax Planning & Preparation
Community Benefit Reporting HEALTH CARE
HEALTH CARE
Sales & Use Tax
Financial Statement Audit
Forecast & Financial Feasibility
Regulatory Reporting Tax Technology

9. Experience true integration.
One piece isn’t the whole picture. So we take an integrated approach that enables us to bring
“By far, the best service I have experienced in my 25 years in senior
a diverse range of expertise to the table.
health care financial management. The support level
SHARON KELLEY
of the partners has been exceptional. They are always a phone
Chief Financial Officer
MetroHealth System call away, and their professionalism and subject matter expertise
Cleveland, Ohio are unmatched.”
Health Care Industry Services.
Our capabilities go beyond superb assurance and tax services to include an unparalleled array of specialized health
care consulting services. Further, our integrated delivery model enables us to skillfully orchestrate a diverse range of
complementary expertise. The result? Comprehensive, coordinated and cost-effective solutions. Following are some of
the health care services offered by McGladrey.
Enterprise Risk Management
Internal Audit
Regulatory Compliance
Risk Advisory
ICD-10 Readiness / Implementation
ACO Advisory Services
Performance Improvement
EHR Meaningful Use
Unified Communications & Mobility
Technology Assessment, Planning & Selection
Business Intelligence & Data Analytics Assurance Financial
Advisory
Network Design & Security
McGLADREY
McGLADREY
Tax Planning & Preparation
Community Benefit Reporting HEALTH CARE
HEALTH CARE
Sales & Use Tax
Financial Statement Audit
Forecast & Financial Feasibility
Regulatory Reporting Tax Technology

10. Experience
a Healthier
Business
Experience the power of being understood.SM
Experience
Our objective is to provide you the highest-quality service while delivering Expert Advice
maximum return on your investment. Achieving that requires gaining your
trust and confidence — first, by convincing you that we truly understand
your unique situation, then by demonstrating that we have the knowledge,
technical expertise, creativity and passion to help you win. Because when you
trust the advice you’re getting, you can be confident that your next move is
the right move.
Experience
800.274.3978 Personal
mcgladrey.com
Service
McGladrey is the brand under which McGladrey & Pullen, LLP serves clients’ business needs.
McGladrey & Pullen, LLP is the U.S. member of the RSM International (“RSMI”) network of independent accounting, tax and consulting
firms. The member firms of RSMI collaborate to provide services to global clients, but are separate and distinct legal entities which cannot
obligate each other. Each member firm is responsible only for its own acts and omissions, and not those of any other party.
McGladrey, the McGladrey signature, The McGladrey Classic logo, The Power of Being Understood, Power Comes from Being Understood
and Experience the Power of Being Understood are trademarks of McGladrey & Pullen, LLP.
Assurance n Tax n Consulting
© 2012 McGladrey & Pullen, LLP. All Rights Reserved. NT10-05280

11. Health care Our capabilities go beyond superb assurance and tax services to include
an unparalleled array of specialized health care consulting services.
industry services Further, our integrated delivery model enables us to skillfully orchestrate
a diverse range of complementary expertise. The result? Comprehensive,
coordinated and cost-effective solutions. Following are some of the
health care services offered by McGladrey.
Consulting services -- Certificate of need preparation
-- Provider enrollment
Financial advisory • FQHC specialized services
Health care organizations not only need to thoroughly understand -- FQHC clinic spin-off analysis
the financing mechanisms supporting their operations, they also -- FQHC/FQHC look-alike designation
must remain compliant with complex and continually changing -- Federal grants management
regulatory requirements and reimbursement methodologies. -- Operational productivity/performance improvement
We can assist with revenue performance, regulatory reporting -- Financial and operational training
and compliance requirements to ensure proper reimbursement • Claims administration review services
without compromising organizational integrity. Our services -- TPA/PBA claims processing accuracy
include: -- Plan eligibility review services
-- Contract compliance/performance guarantee
• Revenue performance
assessment
-- Revenue cycle and cash acceleration
• Performance improvement
-- Revenue integrity (e.g., DRG, APC, RUG, & PFS – assurance
-- Profitability analysis and cost accounting
services)
-- Service line performance analysis
-- CDM review, charge capture, and medical coding
-- Budgeting, modeling and financial projections
(including ICD 10 education, readiness, and
-- Cost and working capital optimization
implementation, MDS and oasis) compliance
-- Financial operations and controls
-- RDS (rational, defensible, and strategic) pricing
-- Project management and professional resources
-- Contract performance analysis
• Mergers and acquisitions
• Regulatory reporting, compliance, and recovery
-- Buy-side/sell-side due diligence
-- Regulatory reporting (e.g., hospital, SNF, FQHC, RHC, OPO,
-- Working capital assistance
HHA); Medicare/Medicaid cost report preparation and
-- Merger integration and optimization
review services
-- Divestures and carve-outs
-- Regulatory recovery (e.g., GME/IME, DSH/SSI, 340B, organ
• Valuation
transplant, Medicare bad debts, transfer DRG, Medicare
-- Fair value reporting
cost-finding assessment)
-- Tax and business succession
-- Reimbursement strategy (e.g., including provider-based,
-- Dispute advisory
provider consolidation impact analysis, Medicare change
-- Complex financial instrument
of ownership (CHOW) - merger/acquisition regulatory
• Forensics, litigation and dispute advisory
analysis)
-- Damage assessment
-- Medicare compliance/OIG work plan risk assessment
-- Arbitration and mediation
-- Medicare appeals and reopenings/litigation support
-- Expert testimony
services
-- Corporate recovery
-- Wage index (and occupational mix) improvement services
• IPO readiness

12. Technology • Sales and use tax
We help health care organizations align their people, processes • Intermediate sanctions
and technology to enhance performance and reduce costs. Our • Tax research and analysis for strategic tax planning
professionals have significant operational, technical and clinical • IRS examination and appeals representation
experience — delivering technology solutions that help manage • Special needs planning
information and achieve the organization’s strategic objectives.
Our services include: Assurance
• Clinical, financial and business application strategy Your stakeholders need to know they can trust the financial
• Business intelligence and data analytics statement you deliver. Our industry knowledge, integrity and
• Financial and practice systems selection and implementation thoroughness leads to independent and objective opinions
• Data sourcing, mining and integration regarding your financial statements. We also go beyond the
• Network design, implementation and security numbers, turning data into information and recommendations
• Platform installation and management that can assist you in better decision making and improving
future performance.
Risk advisory
Health care organizations face a host of potential risks as they McGladrey is one of the nation’s top providers of assurance
seek to meet the often incompatible demands of diverse and assurance-related services to health care organizations
constituencies, including employees, patients, payers, investors, and providers. Our assurance services include:
regulators and legislators. We can help anticipate, evaluate and
• Financial statement audits
manage such risks. Our services include:
• Regulatory reporting services
• Enterprise risk management (ERM) • Examined forecasts/financial feasibility
• Governance and corporate compliance • SSAE 16 (formerly SAS 70) reports
• Regulatory compliance (e.g., Medicare/Medicaid) • Employee benefit plan audits
• HIPAA compliance • OMB circular A-133 audits
• Technology risk assessment
-- Information systems controls, policy and procedure review
-- Business continuity and disaster recovery
• Sarbanes-Oxley advisory and related implementation
• Internal audit partnering and outsourcing
• Model audit rule (MAR) assistance and implementation
• Fraud prevention and investigation
Tax
Strategic tax planning and accurate, timely compliance are
critical issues for all organizations. Our tax advisors have the
specialized expertise needed to address the complex issues
facing health care organizations. Locally-based specialists
draw on our national resources and experience to help
manage federal, state and local obligations while bringing
innovative tax planning ideas to your leadership team.
Our tax services include:
• Tax-exempt organization compliance
• Community benefit reporting 800.274.3978
• Tax planning and return preparation www.mcgladrey.com/healthcare
• Unrelated business income
McGladrey is the brand under which McGladrey & Pullen, LLP serves clients’
business needs.
Member of the RSM International network of independent accounting, tax
and consulting firms.
© 2012 McGladrey & Pullen, LLP. All Rights Reserved.