Stephen D. Holt, CPA, a 1984 graduate of Grove City College, joined Freed Maxick & Battaglia, CPAs, PC in 1988.  Mr. Holt is active as a Director with the Accounting & Auditing Department of the Buffalo office where his primary responsibilities involve overseeing audit, consulting, and cost report functions for nursing home engagements.

Mr. Holt advises the nursing home clients in a variety of areas, including rate and reimbursement analyses and the review of all Medicaid and Medicare cost report preparation, appeals, research, and rate projections.  He has developed an expertise in the area of Medicare and Medicaid revenue maximization, which entails collaborating with providers to create innovative methods to improve documentation and capture reimbursable costs.  He has also represented many of his clients in matters before both the New York State Department of Health and Medicare intermediaries.

Mr. Holt provides services to his client base which include:

· Proprietary and not-for-profit nursing homes
· Continuing care retirement communities
· Programs for the All-Inclusive Care of the Elderly (PACE)
· Assisted living facilities
· Independent living facilities
· Adult day healthcare programs

In addition, Mr. Holt oversees and often assists in the completion of the assignments performed by the Healthcare Financing Division of the Firm's Specialized Services for Commercial Lenders Group. Assignments have included performing due diligence reviews of SEC companies throughout the country in both the long-term and acute care industries.

Mr. Holt is a member of the American Institute of Certified Public Accountants, the Buffalo Chapter of the New York State Society of Certified Public Accountants, the New York State Health Facilities Association, and the New York Association of Homes and Services for the Aging.  In addition, he has been affiliated with the New York State Health Facilities Association, the New York State Bar Association, as well as an instructor for the New York State Nursing Home Administrator Training Program.