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David Adest, has directed Loeb & Troper's Health Care Division for the past fourteen years, first as manager and, beginning in 1983, as Partner-in-Charge of this division. In 1998, Mr. Adest was named Managing Partner of Loeb & Troper. Mr. Adest has served many major health care organizations in the greater New York area in a number of diversified consulting engagements. He possesses extensive experience in all aspects of health care and has played a major role in the development of many innovative fiscal and programmatic concepts which are now part of the health care system in New York State. Additionally, the combination of the scope of his relationships throughout all segments of the industry and his reputation for identification and implementation of innovative affiliation opportunities has resulted in the development of several distinctive alliances, mergers and acquisitions. Mr. Adest's professional credentials include memberships in the American Institute of Certified Public Accountants (AICPA), the New York State Society of Certified Public Accountants, where he served as the Chairman of the Long-Term Care Subcommittee of the Health Care Committee, and the Health Care Financial Management Association (HCFMA). In recent years, Mr. Adest has been appointed to a number of health care advisory committees, which include the New York State Long Term Case Mix Reimbursement Advisory Group and the HCFA Committee for the development of RUG III. Mr. Adest also represents the Greater New York Hospital Association as a consultant to members of its Long Term Care Division in the development of policy in areas such as strategic planning, managed care and reimbursement, and the Association of Voluntary Nursing Homes as a financial and reimbursement consultant. | 