Brad Reay, CPA is a director of healthcare consulting with Katz, Sapper & Miller’s Healthcare Resources Group. With more than 20 years of healthcare and business experience, Brad provides fair market value opinions and commercial reasonableness assessments for hospitals and health systems, medical groups, academic institutions, and other healthcare entities to ensure provider compensation arrangements are compliant with evolving regulatory require­ments.

Brad also oversees compliance initiatives related to physician services arrangements, including employment, independent contractor, gainsharing, co-management, call coverage, medical administrative, physician executive, academic, and recruitment. Additionally, he designs progressive physician compensation arrangements, including those related to the transition from fee-for-services to value-based care and provides ongoing consulting support for negotiations of services agreements involving both employed and independent physicians.

Brad recently led a team that provided valuation support in defense of a large health system in a federal whistle-blower lawsuit. He also provides ongoing valuation support for a large health system’s employed medical group that includes more than 1,100 providers representing more than 75 clinical specialties.

Emily Penn, CPA is a senior associate of healthcare consulting in Katz, Sapper & Miller’s Healthcare Resources Group. Emily provides consulting services in such areas as compensation and productivity analysis, mergers and acquisitions, and most notably, strategic planning. Utilizing data analysis, Emily helps healthcare clients identify opportunities for perfor­mance improvement and achieve their strategic goals. She is experienced in designing analytic models, presentations, and reports to support the growth and development of clients.

Additionally, Emily’s experience in developing tax planning solutions for her clients helps them minimize tax liability and increase efficiencies.