SAMPLE ENGAGEMENTS AND TESTIMONY

• Cobell v. U.S. Secretary of the Interior – The Cobell case was one of the largest class action matters filed against the United States of America, with damages at one time claimed in excess of $100 Billion. The case, recently settled, relates to the trust accounting for land allocations granted to Native Americans dating back to the 1800s. Mr. Rosenbaum was engaged by the U.S. Department of Justice as its forensic accounting expert to assess the accounting for transactions for the named plaintiffs and their predecessors and provide expert testimony in Federal Court in Washington, DC - twice over the span of four days. A redacted version of the expert report prepared by Mr. Rosenbaum was subpoenaed and provided to Congress during the course of the trial.
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• U.S. v. Anderson - In U.S. v. Anderson, three hospital executives, two outside doctors and two outside counsel were prosecuted for conspiracy in connection with an alleged “payment for patients” scheme that included activities over an eleven year period. Mr. Rosenbaum and his team investigated the allegations and also acted as trial consultant for the defendants in Federal Court in Kansas City, MO.
  
  

• ​Financial Statement Investigations – Mr. Rosenbaum has been engaged by counsel and the Board of Directors (or the Audit Committee or Special Committee thereof) of numerous privately and publicly held U.S. companies in response to whistleblower allegations or inquiries made by the SEC and/or Department of Justice related to GAAP and financial statement presentation issues. These issues include stock opt ion backdating (Mr. Rosenbaum was involved with over 40 different companies on this issue alone), revenue recognition, accruals and reserves, tax reporting, cost capitalization, etc. He has conducted extensive internal investigations with teams within and outside the United States. Findings of these investigations were presented to relevant committees, the Department of Justice and/or the Securities and Exchange Commission.
  
  

• ​Healthcare Engagements – In addition to U.S. v. Anderson , Mr. Rosenbaum has significant experience in other healthcare matters including assignments to review Corporate Integrity Agreements, contract disputes between hospitals and physician groups and False Claims investigations alleging improper billing codes and bundling issues, including laboratory charges. One such engagement involved the investigation and defense of a client ensnared in the FBI’s sting operation called “Operation Headwaters.” Mr. Rosenbaum was also engaged by counsel at several teaching hospitals that were the subject of Physicians at Teaching Hospitals (“PATH” audits) investigations, to perform shadow investigations to assist in issue identification and negotiations.
  
  
• ​Government Contracts – Mr. Rosenbaum has worked with numerous government contractor clients and /or their counsel on such matters as Qui Tam lawsuits, False Claim and Defective Pricing allegations, and cost overrun and termination claims. He was the Partner - in - Charge of the Government Contract Consulting practice for one of the Big Four accounting firms in Southern California. For one large client, Mr. Rosenbaum assisted in the recovery of approximately $45 million related to the Aerospace sales tax case, and also prepared a separate claim documenting contract cost overruns in excess of $100 million.