Executive Leadership
Jeffrey Rosen, CPA, CGMA, MBA
About Jeffrey Rosen, CPA, CGMA, MBA
Managing Partner
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 and consulting engagements and has particular industry expertise in real estate, construction, finance, business services, distribution, technology, and non-for-profit. During his tenure at RS&F, Jeff has developed and implemented the firm’s succession plan, enhanced the firm’s client and team platform, and supported firm growth initiatives.
Prior to joining RS&F, Jeff was a real estate developer with The Shelter Group, a national owner, developer, and manager of multifamily and senior living communities. He 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.
Jeff has served on the board and committees for a variety of non-profit organizations, including Towson University and the Towson University Foundation, the Maryland Transportation Authority, Comprehensive Housing Assistance, Inc. (CHAI), American Institute of CPAs (AICPA), Maryland Association of Certified Public Accountants (MACPA), 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).
Jeff is a member of the American Institute of Certified Public Accountants and Maryland Association of Certified Public Accountants. 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.
David Rosen, Esq., CPA
About David Rosen, Esq., CPA
Partner, Chair of Tax Services
David S. Rosen, Esq., CPA oversees tax planning for many of the wealthiest families in the United States, through his representation of family offices, real estate developers, hedge fund and PE funds (and their principals) and large closely-held businesses. Known for his creative tax planning on behalf of sophisticated families holding complex assets, David has written extensively about developing tax efficient income and estate planning strategies for ultra-high net worth families and their businesses. David is one of the only tax advisors that is published as an authority on income, estate and charitable planning topics. He uses his expertise in these disciplines to develop solutions for clients in order to meet their family, financial and charitable objectives.
David is one of the leading tax advisors in the United States and the author of leading publications in three major categories: family offices, taxation of private aircraft and qualified opportunity zones. David is the primary author of the forthcoming Family Offices Portfolio (T.M. 880-1st: Family Offices) that will be published by Bloomberg Tax. This publication also contains the primary resource for taxation of private aircraft available in the United States. In addition, David is the lead author of the Book on Qualified Opportunity Zones, 2nd. ed., the only comprehensive treatise on the opportunity zone program (which arose out of real-life representation of family offices and real estate developers utilizing the program).
David’s work on behalf of clients ultimately leads to a variety of transactional matters. To that end, David oversees a wide variety of transactions in several core areas: (1) business structuring and restructurings; (2) mergers and acquisitions and (3) complex estate planning transactions. Examples of these categories are as follows:
- Represented Sagamore Development as lead tax advisor in joint venture with Goldman Sachs for Port Covington, a $5.5 billion real estate development and the largest real estate transaction in the history of Baltimore (August 2017).
- Led restructuring of $4.2 billion automotive dealership group and consolidation of 50+ entities, recapitalization and coordination with associated estate planning.
- Represented Forbes 400 family in $4.5 billion restructuring of family office and conversion to a series of investment funds. Overall, has represented families for family office formation and restructuring with nominal asset value over $15 billion.
- Represented Keystone Custom Homes and Affiliates (largest homebuilder in Central Pennsylvania) in connection with the charitable gift of 89% of non-voting stock to the National Christian Foundation.
Prior to joining at RS&F, David was an associate in the Tax and Wealth Planning group at Venable LLP. He also been named Top 40 under 40 by the Baltimore Business Journal and Under 40 VIP by the Maryland Daily Record.
Partners
Sarah Clarke, MBA, CMPE
About Sarah Clarke, MBA, CMPE
Partner
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.
Rick Daeschner, CPA, CGMA
About Rick Daeschner, CPA, CGMA
Partner
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.
Samantha Haines, CPA
About Samantha Haines, CPA
Partner
Samantha L. Haines is a Partner 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/
Rob Kase, CPA, CITP, CGMA
About Rob Kase, CPA, CITP, CGMA
Partner
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).
Matthew Stangroom, CPA
About Matthew Stangroom, CPA
Partner
Matthew Stangroom, CPA, is a Partner 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.
Susie Warsal, CPA
About Susie Warsal, CPA
Partner
Susie Warsal is a Partner and 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).
Directors
Mary Hisky, SHRM-SCP
About Mary Hisky, SHRM-SCP
Director of Human Resources
Mary Hisky is the Director of Human Resources at Rosen, Sapperstein & Friedlander, LLC, where she directs, develops and implements human resources strategies to support staff. As Director of Human Resources, Mary coordinates staffing strategies and positions the team for success through hiring, onboarding, mentoring and growth.
A veteran in employee and company success, Mary has over 15 years of experience in human resources encompassing a variety of industries including law and technology. Mary is a passionate team builder who leads RS&F’s strategic direction to foster a positive workplace culture.
Mary earned her bachelor’s degree in Management & Human Resources from York College of Pennsylvania and continued her studies receiving her SHRM-SCP certification in 2018.
David Myers
About David Myers
Director of Operations
David Myers is Director of Operations at Rosen, Sapperstein & Friedlander, LLC, where he leads overall firm operations with an emphasis on client experience and employee engagement. In his role, David champions the firm’s digital transformation initiative, oversees the timekeeping, billing and collections procedures, inspects workflow movements and improves processes.
A seasoned expert, David has over 10 years of experience in executive leadership and responsibility in managing operations and process improvement. David is a dynamic thinker who helps the RS&F team maximize performance to achieve ambitious goals.
Prior to joining RS&F, David was the Vice President of Operations at Chesapeake Medical Staffing where he oversaw all operational departments and helped increase revenue amongst numerous other duties. David earned his bachelor’s degree in Business Administration with a concentration in Business Management from Towson University.
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
Director
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.
Lauren Zeigler, CPA, MS
About Lauren Zeigler, CPA, MS
Director
Lauren Zeigler – coming soon
Senior Managers
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.
Abigail Fletcher, CPA, MBA
About Abigail Fletcher, CPA, MBA
Senior Tax Manager
Abigail Fletcher is a senior tax manager at Rosen, Sapperstein & Friedlander, LLC, a leading Baltimore-based CPA firm. As a senior tax manager, Abigail oversees the daily operations of the tax group, assists clients with tax planning ideas, technical issues, and special projects.
Abigail has 18 years of experience in both public accounting and industry with extensive knowledge in accounting and tax consulting, planning and compliance. Abby began her career in public accounting at Collier, Johnson & Woods, PC and KPMG prior to moving into industry where she held positions as Tax Manager, Controller, and CFO. She chose to return to public accounting in 2016 where she could pursue her passion for helping businesses grow and entrepreneurs navigate the tax and accounting world. Abby graduated with a Bachelor of Business Administration degree in Accounting in May of 2004 from Texas A&M University – Corpus Christi, as well as a Master of Business Administration degree in May of 2006. She obtained her CPA license in January of 2008. Abby has a heart for teaching and mentoring the accountants of tomorrow, and she is a member of the Tarrant County College Advisory Board, AICPA and TXCPA. Outside of work, Abby and her husband enjoy hiking and bird watching, traveling, and spending time with family, friends and their three puppies.
Megan Kelly, CPA
About Megan Kelly, CPA
Senior Tax Manager
Megan Kelly is a senior tax manager at Rosen, Sapperstein & Friedlander, LLC, a leading Baltimore-based CPA firm. As a senior tax manager, Megan oversees the daily operations of the tax group, assists clients with tax planning ideas, technical issues, and special projects.
Partner Emeritus
Richard Friedlander, CPA
About Richard Friedlander, CPA
Partner Emeritus
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.
Howard Rosen, CPA
About Howard Rosen, CPA
Partner Emeritus
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
Partner Emeritus
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.
Nancy Smit, MBA, RPT, RRT
About Nancy Smit, MBA, RPT, RRT
Partner Emeritus
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).