About David

In addition to previously serving as Partner-in-Charge of Marcum’s Philadelphia office, David H. Glusman is a member of the Firm’s National Healthcare Industry group as well as the Valuation, Forensic and Litigation Services team. David provides various consulting services in the areas of forensic accounting, litigation support, health care fraud, and high net worth estates, trusts, and tax issues.

He has extensive experience in medical-related billing and managerial issues involving fraud and abuse, physician compensation models, fair market value analysis, industry roll ups and information systems. As a federal judge noted, he provided “credible and persuasive” key testimony for a major legal malpractice case.

David frequently presents to medical schools, universities, and professional associations and leads continuing legal education seminars. He has authored more than 100 articles, co-authored “Accountants’ Roles and Responsibilities in Estates and Trusts,” and contributed to “Fraud Casebook: Lessons from the Bad Side of Business.” In addition, he has served on the editorial board for several leading trade publications.

Prior to joining the Firm, he was a partner at a leading professional services firm and headed the Forensic and Litigation departments for its Philadelphia office.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • American Society of Appraisers
  • Institute of Business Appraisers
  • Association of Certified Fraud Examiners
  • American Board of Forensic Accountants, Advisory Board
  • American Health Lawyers Association
  • Medical Group Management Association
  • Delaware Valley Healthcare Council
  • Juvenile Diabetes Research Foundation International, Audit Committee, Board of Chancellors

Articles, Seminars & Presentations

  • Marcum Answers – Defining Fair Market Value in Healthcare Agreements
  • Marcum Answers – Read Your Medical Explanation of Benefits – It May Be Wrong
  • Healthcare Fraud, OIG and Qui Tam Issues, with Alice G. Gosfield, Esquire, Continuing Legal Education/Continuing Professional Education (CPA) Program sponsored by Marcum LLP Corporate Compliance Summit (3rd annual), October 2023
  • “Data Tools in Litigation Support Miss Crucial Details,” Philadelphia Legal Intelligencer, with Jesse LaGrossa, CPA and Thomas Reinke, MA, September 2023
  • “Fair Market Value in Regulations Impacting Physician Practices and Healthcare-Related Government Enforcement Actions.” The Comprehensive Guide to Economic Damages, 7th Edition, edited by Jimmy S. Pappas William Scally and Steven M. Veenema, BVR, January 2023
  • Anatomy of a Qui Tam Healthcare Kickback Investigation: How Corporate Compliance Can Avoid and Mitigate Claims, with Alice G. Gosfield, Esquire, Marcum LLP Continuing Legal Education Seminar, January 2023
Education

Bachelor of Science, Accounting
Pennsylvania State University

Awards & Recognition

Distinguished Public Service Award, 2001, PICPA
Who’s Who, 1990-2003
Campaign Award, 1993, Jewish Federation of Greater Philadelphia

Accreditations & Designations

Fellow of the American Board of Forensic Accountants
Certified Fraud Specialist
Certified Forensic Accountant
Certified in Financial Forensics

Curriculum Vitae

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