LEON E. “Ed” LeBRETON
CEO – The Lancaster Group, LLC
Mr. LeBreton is the Chief Executive Officer of The Lancaster Group, LLC. Immediately prior to his tenure at The Lancaster Group, LLC, Mr. LeBreton served as a Director in the KPMG LLP Senior Living Services Practice located in the Harrisburg, Pennsylvania office (1/1995 – 1/2004). Mr. LeBreton also served as the Chief Financial Officer of a 21-site, $100 million asset senior housing and services provider for 2 ½ years while he transitioned from KPMG LLP to The Lancaster Group, LLC.

His extensive and in-depth knowledge is concentrated in performance improvement, third-party reimbursement (including billing and cost reporting), litigation support (including designation as an expert witness for trial testimony and writing expert reports) and regulatory compliance and which includes all aspects of cost reporting. He also develops computerized spreadsheet models designed to meet specific client requirements to provide analytical capabilities. Examples of his advisory experience include:

Relevant Experience

• 24+ years experience in healthcare and long term care and senior housing operations and finance, including Medicare and Medicaid reimbursement.
• Preparation of Medicare and Medicaid cost reports for nursing facility chains (including the home office), hospital-based and freestanding nursing facilities, hospitals and home health agencies.
• Testifying at trial in federal and state court as an expert witness.
• Testifying before the Medicare Provider Reimbursement Review Board as an expert witness.
• Testifying before the Pennsylvania Medicaid Office of Hearings and Appeals (predecessor to the Bureau of Hearings and Appeals) as an expert witness.
• Representation of various healthcare clients in the appeal of audit adjustments to the Medicaid and Medicare cost reports.
• Assisting clients in response to Medicare and Medicaid audit inquiry relating to the application of the 1984 DEFRA Act as it pertains to capital cost reimbursement.
• Representation of long term care clients in Administrative Law Judge appeals of denied Medicare claims.
• Projection of future Medicaid rates.
• Preparing related party analyses and requests for exception to the Medicare related party principles.
• Assisting healthcare providers with the defense against government allegations of cost report and billing fraud.
• Acted in the capacity of a Department of Justice approved Fee Examiner in a federal nursing facility bankruptcy case.
• Assisting Pennsylvania not-for-profit entities in the request for sales tax and real estate tax exemption under the Pennsylvania Act 55 and other related guidelines.
• Presentations to provider and provider organizations addressing various due diligence and Medicare and Medicaid reimbursement issues.
• Assisting SNF providers entering or in bankruptcy in various accounting, reimbursement and other operational matters.
• Assisting SNF providers as an expert witness in their defense against general or professional liability matters.
• Performance improvement and business planning services for various healthcare and long term care and senior housing provider clients.
• Assisting SNF providers in third party ancillary (including rehabilitative therapy) dispute resolution, including calculation of Prospective Payment System contract therapy rates.
• Performing Medicare and Medicaid compliance and billing training to SNF providers.
• Assisting SNF providers with the submission of Medicare and Medicaid claims.
• Operational and financial analysis regarding Medicare SNF PPS and consolidated billing issues including regulatory compliance.
• Operational assessments of nursing facilities assisted living facilities and continuing care retirement communities (CCRCs).
• Assisting providers with a competitive bidding process for the procurement of ancillary services.
• Assistance in the establishment of an in-house Medicare Part B billing system for CCRCs and nursing facilities.
• Assistance in the Medicare and Medicaid provider application process and education on the Medicare and Medicaid billing systems.
• Analysis of managed care contracts and pricing of the same.

Speeches and Writing Engagements
Mr. LeBreton has participated as an instructor/speaker on topics such as Medicare SNF PPS and Consolidated Billing and Mergers and Acquisitions Due Diligence at various seminars and conventions for associations such as the American Health Care Association (AHCA), American Health Lawyers Association (AHLA), Gulf States Association of Homes and Services for the Aging (Gulf States AHSA), Louisiana Nursing Home Association (LNHA), Pennsylvania Association of Non-Profit Homes for the Aging (PANPHA), the Pennsylvania Health Care Association (PHCA), the Hospital and Healthsystem Association of Pennsylvania (HAP), the New York Association of Homes and Services for the Aging (NYAHSA), the University of Louisiana at Lafayette and various Healthcare Financial Management Association (HFMA) meetings. Mr. LeBreton has been a contributing writer to the Gulf States AHSA monthly newsletter. Additionally, Mr. LeBreton has testified before a select committee of the Louisiana Senate on that state's Medicaid reimbursement system.

Other
Mr. LeBreton is a certified public accountant and is a member of the American Institute of Certified Public Accountants, American Health Lawyers Association, Pennsylvania Institute of Certified Public Accountants and the Healthcare Financial Management Association. Mr. LeBreton volunteers for St. Leo the Great School and supports various other charitable organizations.

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