Litigation Support


Acute Care

The buyer and seller of a new community hospital were unable to reach an amicable settlement of a dispute regarding the purchase price working capital adjustment. The working capital adjustment was to be based on the hospital’s audited financial statements and a separate Working Capital Agreement. Rather than rely on an arbitration panel that might not be familiar with the nuances of the hospital industry or hospital accounting issues, both parties chose to have their case heard and decided by HMP.



  • Valuation of patient accounts receivable had to be calculated
  • Amounts due to Medicare related to overpayment for Medicare Outliers had to be classified on the balance sheet
  • A very large equipment lease had to be reclassified from an operating lease to a capital lease, resulting in a negative impact on reported working capital
  • A long-term note that was in default as of the audit date was improperly classified


  • Developed a working knowledge of the relevant contracts and agreements
  • Organized the arbitration process, including establishing the calendar for discovery, exchange of expert reports, etc.
  • Ruled on various pre-hearing motions by the parties
  • Presided over a two-day hearing in which both sides presented testimony


  • Based on expert knowledge, HMP rendered a reasoned opinion of the accounting and healthcare industry issues raised by the parties

We have an extensive list of case studies that describe our approach and results.
Please contact us if you have any questions, or would like to know more about HMP.