Elliott Jeter is a Partner of the company. He specializes in providing valuation, transaction advisory, strategic and operational consulting services to the firm’s healthcare clients. He has extensive experience working closely with ambulatory surgery centers, hospital systems, physician groups and other healthcare providers. Mr. Jeter leads our accounting related valuation services team. Mr. Jeter has assisted numerous nonprofit and for-profit clients with valuation analysis related to ASC 805 Business Combinations (formerly SFAS 141R) and has issued valuation opinions on the fair value of intellectual property and other intangible assets acquired as a result of the acquisition of acute care hospitals, ambulatory surgery centers, rehabilitation hospitals and multi-specialty physician groups. Additionally, Mr. Jeter has assisted numerous health care clients with their annual impairment testing process as required by ASC 350 Intangible-Goodwill and Other (formerly SFAS 142). Mr. Jeter is a graduate of Texas A&M University and also earned a Masters of Business Administration from the University of Texas at Austin. Mr. Jeter is a Certified Public Accountant (CPA) and a Chartered Financial Analyst (CFA). Mr. Jeter is a frequent speaker at healthcare trade association meetings and has written numerous articles on healthcare valuation issues that have been published in industry magazines and journals.