Ofer Lurman, Managing Partner, CPA, MSF, CFF
Ofer is a shareholder of the firm. Ofer focuses on providing high level consulting, accounting, and tax advice to clients in a variety of industries including health care, retail, distribution, construction, and real estate. A longtime member of the firm, Ofer manages the Business Valuation and Litigation Support Department and specializes in investigative accounting, business valuations, and damage claims associated with white-collar crime, matrimonial actions, and sales of businesses. He is qualified as an expert witness in court. Ofer is also called upon to tackle special assignments such as investment analysis, profitability analysis, partnership agreements, and developing strategic plans and financial projections. Ofer joined HCF&L directly upon receiving his bachelor’s degree from Queens College in 1983 and was admitted as a shareholder in 1991. Ofer also received his master of science degree in Finance from the University of Baltimore.
His areas of concentration include professional medical and dental practices. This includes assisting medical professionals with the setup of new practices, obtaining industry software, structuring appropriate financing, and assisting with the lease or purchase of office space. Ofer has helped many professional practices develop compensation arrangements, as well as entrance and exit strategies for new and retiring partners.
Ofer’s professional associations include the American Institute of Certified Public Accountants (AICPA), the Maryland Association of Certified Public Accountants (MACPA) and the AICPA Forensic and Valuation Services (FVS) Section.
Kim Mustard, Partner, CPA, CGMA
Kim is a shareholder and has been with the firm since November 1998 after working six years at both local and international public accounting firms. She is a graduate of Millersville University in Pennsylvania with a bachelor of science in Business Administration. Kim has worked extensively with the firm’s attest clients and now acts as the firm’s quality control advisor and technical reviewer on attest engagements. In addition to traditional audit services, she also leads the firm’s peer review practice. Kim is a member of the American Institute and the Maryland Association of Certified Public Accountants. She also volunteers her time on advising local nonprofit boards and serving as a Treasurer on her Home Owners' Association.
Salomon Grunhut, Partner, CPA, MSF, CVA
Salomon has over ten years of experience in tax and business advisory services. He is also a Certified Valuation Analyst (CVA) and works in our tax and valuation departments. He has a masters in Finance from the Carey Business School at Johns Hopkins University and is licensed as a CPA by the State of Delaware. He has developed a focus in the area of advising small businesses and their owners on their tax and accounting needs. He serves many clients in various industries, including professional services, real estate, commercial contracting, and government contracting.
John Funkhouser, Principal, CPA
John is a principal of the firm. He started with the firm in 1971 and was the managing partner from 1990 through 2014. He received his bachelor of science degree from the University of Baltimore. John leads the firm's General Accounting and Auditing Departments. John is a CPA and member of both the American Institute and the Maryland Association of Certified Public Accountants. His areas of expertise include nonprofit organizations, employee benefit plans, construction, real estate, and professional dental organizations.
Samuel D. Handwerger, Principal, CPA, MST, CGMA
Sam Handwerger is a shareholder of the firm. He received his undergraduate degree in accountancy from the University of Maryland. In addition to being a CPA, Sam holds the degree of master of science in Taxation from the University of Baltimore. He leads the firm’s Tax Planning and Preparation Departments. Prior to joining the firm, he was a Senior Tax Researcher with Ernst & Young in New York. Sam has served as a lecturer on behalf of the Maryland Association of Certified Public Accountants, the Delaware Nursing Home Administrators, the Bank and Thrift Institution Administrators Association, and various non-profit organizations. In 1996, he was awarded the Governor’s Volunteer of the year award in the State of Maryland for financial and management advisement to non-profit organizations. He has also been called as an expert witness in divorce matters, estate and gift tax issues and in business resolution cases. Amongst his credits to this regard was his expert testimony in the now landmark Maryland Tax Court tax case of Har Sinai West v. Comptroller.
In the area of tax law Sam’s expertise includes partnership taxation, S-corporations, tax-exempt organizations, and areas involving real estate transactions including cost-segregation analysis. Further, he manages the firm’s consulting for estate and gift planning (including a specialty in Elder Care law), asset protection trusts, and business succession planning for family owned businesses.
Sam is an adjunct accounting professor at the University of Baltimore’s Graduate School of Accounting, at the undergraduate level of accounting for the University of Maryland at College Park, at the Johns Hopkins University School of Business, and teaches tax related topics at the University of Baltimore Law School. One can also catch Sam as a frequent guest on the weekly radio program “Centsable Finance” aired on WLOY.
Paul Feldman, Principal, CPA, MBA
Paul joined the firm towards the end of 2016, as a principal, coming from his own public accounting practice where he was also managing partner. He earned his Bachelor of Science Degree from the School of Business at the University of Baltimore. Paul also earned his MBA from Loyola College. He has been a licensed Certified Public Accountant in the State of Maryland since 1976 and has continuously been a member of both the American Institute of Certified Public Accountants (AICPA) and the Maryland Association of Certified Public Accountants (MACPA) throughout his public accounting career. His work includes advising small businesses with their tax and accounting needs, individual, partnership corporate and fiduciary income tax returns, and individual and business tax planning. Paul has also worked closely with attorneys involved with estates and trusts. He services a variety of clients in various industries including real estate, construction, physicians and other professionals. Prior to starting in public accounting Paul served as Controller and Vice President of Mt. Washington Pediatric Hospital for over 9 years.
Howard Jacobs, Principal, CPA
Howard joined the firm towards the end of 2015, as a principal, coming from his own public accounting practice. Howard earned his Bachelor of Science Degree from the School of Business, as well as his Master of Science Degree in Taxation, both from the University of Baltimore. He has been a licensed Certified Public Accountant in the State of Maryland since July 1979.
Howard has continuously been a member of both the American Institute of Certified Public Accountants (AICPA) and the Maryland Association of Certified Public Accountants (MACPA) throughout his public accounting career. He has been an active member of the MACPA Local Practitioners Committee since 1996. Before that, Howard had served several years on the Federal Tax Committee and the State Tax Committee of the MACPA.
Throughout Howard’s public accounting career, he has specialized in individual and corporate tax, fiduciary income tax for estates and trusts, and post-mortem tax planning. He has worked closely with attorneys involved with estates and trusts and offers assistance when needed. Howard services a variety of clients, including physicians, other professionals, construction and other small business owners and their families. Prior to public accounting, Howard also worked in private industry, specifically construction accounting, for nearly 10 years.
Richard A. Intner, Principal, CPA, ABV, CVA, CIRA, CFF
Richard joined the firm on January 1, 2020 as a principal, coming from his own accounting practice. He is licensed as a CPA in Maryland and New York, and has a Bachelor of Science in Accounting after receiving his education at Adelphi University and the University of Pennsylvania.
Throughout his career, Richard has focused on business and tax advisory services to closely held businesses and individuals. Richard has acheived specialty designations and certifications in business valuations, insolvency and restructuring, and financial forensics; he has presented on these topics for the American Institute of Certified Public Accoutants and the National Association of Certified Valuators and Analysts, as well as for estate planning organizations.
Richard has provided litigation support to attorneys on a variety of matters including economic damages and compliance with accounting standards and has qualified as an expert witness in federal bankruptcy and several state courts.
Barry Miller, Director, CPA
Barry is a director in the firm. He received his bachelor of business administration degree in Accounting from the University of Toledo and is a CPA and member of both the American Institute and the Maryland Association of Certified Public Accountants (MACPA). He currently serves on the State Tax Committee of the MACPA and was a past board member and treasurer of the Maryland Food Bank, Inc. Barry's particular areas of expertise include accounting for the construction and senior care industries. He also handles estate and trust tax planning, administration and tax compliance. Further, he serves the firm’s clients with accounting systems design, installation, maintenance, training, and support.
Jeffery D. Stine, Manager, CPA, CGMA
Jeff received his bachelor of science degree in Accounting from the University of Baltimore and is licensed as a Certified Public Accountant in Maryland. A member of both the American Institute (AICPA) and Maryland Association (MACPA) of Certified Public Accountants. Mr. Stine is a former partner of Wolpoff & Company, Certified Public Accountants, where he specialized in real estate, tax and financial planning. He is the past Controller of the Enterprise Social Investment Corporation and was Chief Financial Officer for the Association of Financial Professionals. A former board member of the MACPA, Jeff has served as an instructor for the AICPA in the areas of health care and professional practice management. He has been recognized as an expert witness in Federal Bankruptcy Court and state divorce issues in Maryland Circuit Courts. He has also provided expert testimony in numerous business arbitration negotiations.
Josh Zimmerman, Manager, CPA
Josh joined the firm in 2014 bringing 11 years of experience with him, working in various large national and regional firms. Josh received his Bachelor of Science degree from Villa Julie College (currently Stevenson University) his Master's Degree in Forensic Studies with a concentration in Accounting from Stevenson University. Josh is a manager in the audit and attest practice of the firm, specializing in audits of employee benefit plans, non-profit Organizations, A-133 audits, HUD audits, and commercial companies. He received his CPA license in Maryland and is a member of the American Institute of Certified Public Accountants, Maryland Association of Certified Public Accountants. On his spare time, Josh volunteers at various organizations and is a board member and treasurer at an Organization providing assistance to homeless individuals in Baltimore.