Experts

Donald (Don) Hulke is the Founder and Managing Director of Legion Financial, LLC (Legion). Don provides expert financial services to companies, lenders, creditors, trustees, and legal counsel in complex matters involving bankruptcy, restructuring, litigation, investigation, distressed and non-distressed sales, business valuation, and asset monitoring and recovery.

Don has served and worked as a court-appointed receiver on more than fifty matters involving operating entities, commercial and residential real-estate, and other specific assets. Don has been appointed as an examiner by the United States Trustee for the District of Arizona.

Don has served as an expert in Superior Court, Bankruptcy Court, and mediation proceedings in complex commercial litigation and bankruptcy matters. His litigation services include analysis of economic, financial, and operational information in the assessment of damages in matters including business interruption, breach of contract, intellectual property, and other commercial litigation matters.

Don has served as an advisor, consultant, expert, and fiduciary to clients in various industries, including manufacturing, construction, energy, utilities, airline, aerospace, financial services, licensing, gaming, tribal matters, hotel, restaurant, franchise, gas station, retail, online, service, publishing, printing, agriculture, and commercial and residential real-estate.

Prior to founding Legion, Don provided expert financial, economic, and strategic consulting services at the international consulting firms of KPMG and LECG, where he led key initiatives in the restructuring of Tribune Companies, Armstrong World Industries, Aladdin Resort & Casino, and Kmart, among others.

James (Jim) Rough is a Managing Director with Legion Financial, LLC (Legion). Jim has 17 years of expertise in the areas of compliance and investigations. Jim is a Certified Healthcare Compliance Professional, Certified Fraud Examiner (CFE), and Certified Compliance and Ethics Professional. Jim has been a trusted advisor to national and international clients to perform independent fraud investigations, compliance assessments, and damage calculations. Jim has served as an independent technical advisor to State Auditors and the Centers for Medicaid & Medicare Services (CMS). Jim has a unique combination of financial, fraud and forensic training and significant experience in the healthcare industry analyzing large transactional, financial, and regulatory data sets. Jim’s expertise provides clients with the unique skillset required address internal and external compliance investigations, financial accounting issues, and other challenges.

Jim regularly advises clients on multiple topics, including the False Claims Act, Affordable Care Act, Stark Law and Anti-Kickback Statute, Medical Loss Ratios (MLR), Usual and Customary Rates in Healthcare Industry, Claims Data Analytics, Fraud Prevention and Investigation, statistics and technical accounting for revenue recognition. Jim’s healthcare clients include some of the nation’s largest insurers, hospital systems, global medical device/implant manufacturers and utilization managers.

Jim has led or had significant roles in high-profile forensic investigations and compliance reviews domestically as well as in Europe and the Middle East. Jim has provided significant support to clients communicating complex issues to regulatory and enforcement personnel, including the Department of Justice (DOJ) and CMS - Office of Inspector General. He has communicated investigation and audit findings directly to CMS, State Medicaid Auditors, and to the Securities and Exchange Commission’s (SEC) enforcement personnel. Jim has served as a non-testifying subject matter expert to white-collar defense counsel in high-profile criminal DOJ, civil SEC, and class action proceedings.

Jim is a regular lecturer for the Health Care Compliance Association (HCCA) on best practices for Communicating with Government Regulators and Enforcement personnel. Jim serves as Chair of the annual Arizona Regional Conferences for HCCA and Society of Corporate Compliance and Ethics (SCCE) and on the planning committee for the HCCA and SCCE’s Annual Board Audit and Compliance Committee Conferences. Jim is also Chair of the Arizona Ethics and Compliance Council.

Mark Geretti is a Director with Legion Financial, LLC. Mark has over 25 years of experience as a Certified Public Accountant (CPA) and is a Certified Internal Auditor (CIA).

Mark is a forensic accountant and expert in the fields of financial reporting, audit, regulatory compliance, enterprise risk management and assessment, data analysis, financial planning and modeling, tax, and accounting system design and implementation.

Mark has served in several roles including XBRL Client Lead, Tax Audit Supervisor, Senior Forensic Analyst, Controller and Internal Audit Supervisor.