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  • David E. Marcinko [Editor-in-Chief]

    As a former Dean and appointed University Professor and Endowed Department Chair, Dr. David Edward Marcinko MBA was a NYSE broker and investment banker for a decade who was respected for his unique perspectives, balanced contrarian thinking and measured judgment to influence key decision makers in strategic education, health economics, finance, investing and public policy management.

    Dr. Marcinko is originally from Loyola University MD, Temple University in Philadelphia and the Milton S. Hershey Medical Center in PA; as well as Oglethorpe University and Emory University in Georgia, the Atlanta Hospital & Medical Center; Kellogg-Keller Graduate School of Business and Management in Chicago, and the Aachen City University Hospital, Koln-Germany. He became one of the most innovative global thought leaders in medical business entrepreneurship today by leveraging and adding value with strategies to grow revenues and EBITDA while reducing non-essential expenditures and improving dated operational in-efficiencies.

    Professor David Marcinko was a board certified surgical fellow, hospital medical staff President, public and population health advocate, and Chief Executive & Education Officer with more than 425 published papers; 5,150 op-ed pieces and over 135+ domestic / international presentations to his credit; including the top ten [10] biggest drug, DME and pharmaceutical companies and financial services firms in the nation. He is also a best-selling Amazon author with 30 published academic text books in four languages [National Institute of Health, Library of Congress and Library of Medicine].

    Dr. David E. Marcinko is past Editor-in-Chief of the prestigious “Journal of Health Care Finance”, and a former Certified Financial Planner® who was named “Health Economist of the Year” in 2010. He is a Federal and State court approved expert witness featured in hundreds of peer reviewed medical, business, economics trade journals and publications [AMA, ADA, APMA, AAOS, Physicians Practice, Investment Advisor, Physician’s Money Digest and MD News] etc.

    Later, Dr. Marcinko was a vital and recruited BOD  member of several innovative companies like Physicians Nexus, First Global Financial Advisors and the Physician Services Group Inc; as well as mentor and coach for Deloitte-Touche and other start-up firms in Silicon Valley, CA.

    As a state licensed life, P&C and health insurance agent; and dual SEC registered investment advisor and representative, Marcinko was Founding Dean of the fiduciary and niche focused CERTIFIED MEDICAL PLANNER® chartered professional designation education program; as well as Chief Editor of the three print format HEALTH DICTIONARY SERIES® and online Wiki Project.

    Dr. David E. Marcinko’s professional memberships included: ASHE, AHIMA, ACHE, ACME, ACPE, MGMA, FMMA, FPA and HIMSS. He was a MSFT Beta tester, Google Scholar, and “H” Index favorite.

    Marcinko is “ex-officio” and R&D Scholar-on-Sabbatical for iMBA, Inc. who was recently appointed to the MedBlob® [military encrypted medical data warehouse and health information exchange] Advisory Board.

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2nd OPINIONS

 

Finally … Fiduciary second opinons right here!

Link: http://www.medicalbusinessadvisors.com/forum-discussion.asp

Telephonic or electronic advice for medical professionals that is:

  • Objective, affordable, medically focused and personalized
  • Rendered by a prescreened financial consultant or medical management advisor
  • Offered on a pay-as-you-go basis, by phone or secure e-mail transmission

The iMBA Discussion Forum™ is a physician-to-advisor telephone or e-mail portal that connects independent financial professionals and medical management consultants, with doctors or healthcare executives desiring affordable and unbiased financial or business advice on an as-needed, pay-per-use basis.

Medical professionals and healthcare executives can now receive direct access to prescreened iMBA professionals in the areas of Practice Enhancement, Investing, Financial Planning, Asset Allocation, Portfolio Management Taxes, Insurance, Mortgage and Lending, Practice Management, Information Technology, Human Resources and Employee Benefits. To assist our doctor / healthcare executive members, we can be contracted with per-minute or per-project fees, and contacted by client phone, email or secure instant messaging.

The iMBA Discussion Forum™ is designed to fill a growing need for medically focused financial or managerial advice that traditional consultants have not been able to serve. Most financial “consultants” either charge high sales commissions, or levy a percentage of fees for managing client assets. And, management consultants tend to extend their scope of engagement to tangential areas not originally needed, or wanted.

Typically, financial advisors also require clients to meet minimum asset level thresholds ($100,000 to $250,000, or more), or pay thousands of dollars in consulting fees to receive their services. These fee structures have created inherent conflicts of interest and significant barriers for an increasing number of time-compressed and economically constrained physicians or healthcare executives.

TOPICS: https://davidedwardmarcinko.com/coach/

Now, with the iMBA Discussion Forum™, all physicians and executive clients can receive unbiased financial advice, and objective business opinions, on their own terms, anytime-anywhere.

The iMBA Discussion Forum™ eliminates conflicts of interest by providing advice on a per-use basis, so you pay only for what you want and need. iMBA does not sell financial or business products. The result is a unique “no pressure”, and “no conflicts-of-interest experience.”

Get started with your consultation, now! Receive only the advice you need and pay for, from a medically focused and qualified doctor-advisor looking after your best interests.

Contact Us Now!

How the iMBA Discussion Forum Works:

  1. Contact Us
  2. Request an iMBA Discussion Forum™ Conference Schedule
  3. Pre-Pay a Small Retainer of $250
  4. Receive Scheduled Advice via Conference Call or email transmission
  5. Pay any Remainder

The iMBA Discussion Forum© Fee Schedule

  • We bill at the modest rate of $65 per quarter hour, or only $250 per hour.
  • A pre-paid minimum non-refundable retainer fee of $250 is required initially.
  • Pay any final invoice upon completion.
  • Total charges will always be known within a one-quarter hour increment.
  • Large or complex flat-fee engagements may be pre-arranged.
  • Doctors and healthcare executives remain in control, not consultants.
  • Collegiality and privacy is maintained.

Schedule a consultation here: http://www.medicalbusinessadvisors.com/forum-discussion.asp

Ann Miller; RN, MHA

770.448.0769

MarcinkoAdvisors@msn.com

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REQUEST FOR “SECOND-OPINION” PROPOSAL

24 Responses

  1. Hi,

    I am a student a the University of Phoenix. I am currently taking a financial matters course for my degree in Health Care Administration. I am required to interview a financial advisor as part of my coursework. I would appreciate it if I could interview someone through email, fax or phone if possible. Please get back to me as soon as possible.

    Thank you.
    Juliah Bradford

    Like

  2. ME-P Readers,

    Interested FAs are asked to assist Juliah.

    Thank you.
    Ann Miller; RN, MHA
    Executive Director

    Like

  3. Launching the ME-P Tutoring Service

    Seeking Academic Assistance in Health Economics, Finance and Administration
    By Ann Miller; RN, MHA
    [Executive-Director]

    Enhanced knowledge and a better understanding of medical economics – healthcare finance and medical management – is at present central to more effective policy – making for better health services. We can provide a basic understanding of the key issues in health economics. You can either go online for tutoring or get your homework augmented/reviewed/completed through our assignment help service.

    Email Based Homework or Employment Assignment Help in Health Economics

    We may be the best resource to get answers to all your doubts regarding health economics, approaches to healthcare finance, medical practice management and other healthcare policy and administration specializations. You can submit your work, homework or assignments to us and we will make sure that you get the answers you need which are timely and also cost effective. Our tutors are available round the clock to help you out in any way with health economics and related topics.

    Live Online Tutor Help for Health Economics

    We have a vast panel of experienced economics tutors who specialize in health economics and can explain the different theories to you effectively. You can also interact directly with our tutors for a one-to-one session and get answers to all your problems in other specializations in healthcare finance and medical management. Our tutors will make sure that you achieve the highest grades for your economics assignments.

    Assessment

    Ideal for undergraduate and graduate students, practice managers, healthcare administrators, nurses, physician executives and employed laymen. Please contact us for competitive rates and premium prices for this personalize educational service: MarcinkoAdvisors@msn.com

    Link:

    Please take a minute to visit. And, to prevent that annoying spam, we ask that you register: http://feeds.feedburner.com/HealthcareFinancialsthePostForcxos

    Our Other Print Books and Related Information Sources:

    Practice Management: http://www.springerpub.com/prod.aspx?prod_id=23759
    Physician Financial Planning: http://www.jbpub.com/catalog/0763745790
    Medical Risk Management: http://www.jbpub.com/catalog/9780763733421
    Healthcare Organizations: http://www.HealthcareFinancials.com
    Health Administration Terms: http://www.HealthDictionarySeries.com
    Physician Advisors: http://www.CertifiedMedicalPlanner.com

    Like

  4. Medical Colleagues

    Work with us virtually. Many practitioners want to work with us, but just can’t travel to meet us. Depending upon the circumstances, we may recommend our virtual consulting service.

    On the other hand, some medical practices and healthcare organizations are so unique, or so large, that they have to be seen to be understood. If that sounds like you, we can work with you personally, in your office.

    Our on-site program includes preparatory phone consultations, private visit [2-3 days], consultant’s travel, business analysis, strategic planning, recommendations, staff training (if appropriate), and related special needs. And, we will accommodate special requests, like valuations and appraisals, too.

    If not, we’ll try and point you in the right direction.
    Either way, we’ll leave you better off than before.

    Hope Hetico RN, MHA
    [Managing-Editor]

    Like

  5. Even More Opinions on …

    · Overhead Assessments
    · Income Distribution Models
    · Academic Funding Analyses
    · Practice Assessments
    · New Venture Business Plans
    · Hospital Based Contract Assessments
    · Practice Income Turnarounds
    · Compensation Plans
    · Cost Accounting Implementation
    · Contract Subsidy Analyses
    · Practice Buy Sell Valuations
    · Interim Management
    · Contract Compliance Models
    · New Physician Projections
    · Productivity Measurements
    · Revenue Cycle Gap Analyses
    · Payer Rate Evaluations
    · Revenue Cycle Improvements
    · Compensation Benchmarking
    · Strategic Planning Models
    · IT System Evaluations
    · Staffing Analyses
    · Annual Budget Development
    · Ancillary Service Modeling

    Hope Hetico RN MHA
    http://www.MedicalBusinessAdvisors.com
    http://www.BusinessofMedicalPractice.com

    Like

  6. Dr. Marcinko

    Tell your readers to ask the advisor for an estimate of total annual costs as a percentage of the portfolio.

    This should include a breakdown of both visible costs (commissions and advisor fees) and less visible costs (expense ratios and mutual funds, transaction fees and referral incentive perks, such as vacation trips).

    Mike Davis JD LLM CFP

    Like

  7. iMBA Inc., Consulting and Research in these Areas:

    * Investment Management

    -product evaluation/selection/competitive analysis
    -investment research
    -asset allocation and risk management

    * Research (products, pensions, planning, risk)
    * Financial Planning (IPS process, solutions, segmentation)
    * New Product Development (pension, longevity insurance, risk management)
    * Management Consulting (effectiveness/efficiency assessment of the investment management process)

    * Advocacy (regulatory, pensions, new products)
    * Financial Education/Coaching (corporate, groups)

    Contact:
    Ann Miller RN MHA
    770.448.0769
    http://www.MedicalBusinessAdvisors.com

    Like

  8. About the Publisher-in-Chief

    Dr. David Edward Marcinko, a former residency director, department chairman, and hospital vice-president in Atlanta GA, retired from clinical practice at the age of 45 after selling his Ambulatory Surgery Center to a public company. As a fellow and board certified surgeon, he authored more than two dozen medical and business textbooks in three languages, teaching and operating in the EuroZone, co-founding a pre-IPO PPMC, and forming a series of successful internet ventures while still maintaining a 60 hour work week.

    His companies have created dozens of cognitive products in the last few years that maintain a comfortable lifestyle that started from his home office after retirement. Dr. Marcinko, picked up an MBA degree, became a certified financial planner and insurance agent, and developed a cult following thru collaborative on-ground and online education for physicians, medical professionals, financial advisors and management consultants. A social media pioneer and publisher, the Medical Executive-Post is an influential syndicated blog with thousands of content contributions from nationally known experts. We are located near Technology Park, in Norcross, GA. This is the condo/residential location for many hi-tech incubator companies.

    Dr. Marcinko is a champion the visually impaired and a highly sought after futurist and speaker in the areas of health economics, financial planning, medical practice management and related entrepreneurial e-insights for all intersecting non-clinical sectors in the healthcare industrial complex.

    Health Dictionary Series: http://www.springerpub.com/Search/marcinko
    Practice Management: http://www.springerpub.com/product/9780826105752
    Physician Financial Planning: http://www.jbpub.com/catalog/0763745790
    Medical Risk Management: http://www.jbpub.com/catalog/9780763733421
    Healthcare Organizations: http://www.HealthcareFinancials.com
    Physician Advisors: http://www.CertifiedMedicalPlanner.com

    Ann Miller RN MHA
    [Executive-Director]

    Like

  9. Small Consulting Projects – No Problem

    For small miscellaneous practice management, or personal financial advisorsy projects, and/or for doctor and clients who do not meet investment minimums, we may work on an hourly basis.

    The hourly fee is $250/hour. For example, evaluating the investment options in a 403-b and helping a new doctor decide how to invest may only take an hour and cost $250. A more involved retirement analysis and projection may take a couple hours and run $500. Most simple and single projects run between $250 and $750.

    Ann Miller RN MHA
    http://www.MedicalBusinessAdvisors.com

    Like

  10. Don’t Be A ‘Long-Term Bear’

    My advice for investors is to stay the course. No one has become rich by being a long-term bear . . . This is still the most flexible and innovative economy in the world. Indeed, it is times like this when investors should consider rebalancing their portfolios. If increases in bond prices and declines in equities have produced an asset allocation that is heavier in fixed income than is appropriate, given your time horizon and tolerance for risk, then sell some bonds and buy stocks. Years from now, you will be glad you did.

    Source: Burton G. Malkiel PhD

    Dr. Malkiel us professor emeritus of economics at Princeton University, writing in the Wall Street Journal. He is the author of A Random Walk Down Wall Street.

    Hope Rachel Hetico RN MHA

    Like

  11. CROWD SOURCING OPINIONS, Too!

    The “Medical Executive-Post” is about connecting doctors, health care executives and modern consulting advisors. It’s about career, business, IT, practice, policy, personal financial planning and wealth building.

    We have an attitude that’s fiercely independent, outspoken, intelligent and so Next-Gen; often edgy, usually controversial. And, our new wave editors “got fly”, just like U.

    Read it!
    Write it!
    Post it!

    Ann Miller RN MHA
    [Executive-Director]
    The “Medical Executive-Post”

    Like

  12. OUR CONSULTING VALUE-PROPOSITION
    [WHY CHOOSE US?]

    The MEDICAL EXECUTIVE-POST provides a team of experienced senior level executive physicians, accountants, lawyers, economists, and management consultants led by CEO Dr. David Edward Marcinko MBA, CMP™ to provide ongoing contact with our clients throughout all phases of each project, with most of the communications between us and the key client participants flowing through this senior ME-P Team. The ME-P and its’ skilled staff of certified professionals have many years of significant experience, enjoy a national reputation in the healthcare consulting field, and are supported by an unsurpassed research to maintain a thorough and extensive knowledge of the healthcare environment. The ME-P team approach emphasizes providing superior service in a timely, cost-effective manner to our clients by working together to focus on identifying and presenting solutions for our clients’ unique, individual needs.

    The ME-P project team’s exclusive focus on the healthcare industry provides a unique advantage for our clients. Over the years, our industry specialization has allowed us to maintain instantaneous access to a comprehensive collection of healthcare industry-focused data comprised of both historically-significant resources as well as the most recent information available. Our specific, in-depth knowledge and understanding of the “value drivers” in various healthcare markets, in addition to the transaction marketplace for healthcare entities, will provide you with a level of confidence unsurpassed in the consulting field.

    The ME-P’s information resources and network of healthcare industry sources (related to the financial, legal, economic, demographic and administrative areas of healthcare) enhanced by our [in-house produced] professional library and research staff, ensure that the ME-P project team will maintain the highest level of knowledge regarding the current and future trends of the specific specialty market related to the project, as well as the healthcare industry overall, which serves as the “foundation” for each of our client engagements.

    Thank you for your consideration.

    Ann Miller RN, MHA
    [Executive-Director]

    Like

  13. Litigation Support Services

    Dr. David Edward Marcinko MBA CMP™, a former certified financial planner and financial advisor, provides technical assistance to legal counsel through litigation support services – focused on the integrated healthcare and financial services industry – in such areas as: medical malpractice; lost or enhanced earnings capacity; healthcare valuation; merger, acquisition or divestiture transactions; provider relationships; managed care issues; healthcare industry research; shareholder disputes; economic and utilization demand forecasting; and, fraud and abuse issues.

    He has assisted in cases in the Federal District Courts, State Courts and arbitrations, on engagements entailing economic, legal, financial, valuation and other related issues across a broad spectrum of provider entities in the financial services and healthcare industry by providing reliable and cost-effective services.

    Hope Rachel Hetico RN MHA CMP™
    http://www.CertifiedMedicalPlanner.org
    [Managing Editor]

    Like

  14. Second Financial Opinions

    An unprecedented economic earthquake has left many investors unsure about their financial future.

    Many medical professionals are wondering what to do next. Stay the course and keep all investments where they are? Move everything now while things are calmer? Explore new options with fresh eyes or even a new career?

    For anyone seeking to evaluate their current financial health and make some sense of what to do next (if anything) – start by getting a second opinion.

    Physician-Investors are trying to make sense of an unprecedented economic earthquake that has left them feeling blindsided and unsure about their financial future like never before. We believe it’s prudent, even essential to receive an unbiased second option on your individual portfolio (including your 401K, 403b, and IRA) and find out what is the minimum amount of risk you can take and still achieve your financial goals.

    We can offer you an unbiased second opinion of your investment portfolio.
    Contact us today!

    Thank you.
    Ann Miller RN MHA
    [Executive Director]

    Like

  15. Second Opinions and Expert Witness

    Dr. Marcinko is a recognized, national authority on the health care and financial services industry.

    A frequent speaker and acknowledged expert on financial planning for physicians, health insurance and managed health care, he quite literally “writes the books” that are widely considered “the bibles” of managed health care and physician focused financial planning for fiduciaries, positioning him well to provide valuable and credible expert support.

    Hope Rachel Hetico RN MHA
    [Managing Editor]

    Like

  16. Many Opinion Projects Under His Belt

    Dr. Marcinko has performed a multitude of projects for small and large physician groups as well as health systems elated to physician employment and compensation models, quality matters, implementation of contemporary practice models, resolution of disruptive physician issues, fair market value analysis, development of clinical coding and reimbursement strategies, and hospital operations improvement.

    Dr. Marcinko is a national speaker on topics such as quality and healthcare reform with a focus on preparing for a value based model of healthcare delivery. He is also recognized as a leader in providing healthcare related social media content through his work on this web-site and others.

    PHYSICIANS: http://www.MedicalBusinessAdvisors.com
    PRACTICE: http://www.BusinessofMedicalPractice.com
    HOSPITALS: http://www.crcpress.com/product/isbn/9781439879900
    ADVISORS: http://www.CertifiedMedicalPlanner.org
    BLOG: http://www.MedicalExecutivePost.com

    Hope Rachel Hetico RN MHA
    [Managing Editor]

    Like

  17. Second Opinions

    Fees are affordable and are on a pay-as-you-go basis at the end of each session, with a small retainer. Payment can be made by PayPal. Receipts are provided for all payments.

    The portion of fees related to tax planning is usually deductible, if you prepare an itemized tax return. Please consult with your tax advisor for more information.

    Take advantage of our phone discussion offer for your initial consultation or your first session. You work hard for your money. Be a smart consumer.

    Thank you.
    Ann Miller RN MHA
    [Executive Director]

    Like

  18. About the Institute of Medical Business Advisors, Inc.

    The Institute of Medical Business Advisors, Inc provides a team of experienced, senior level consultants led by iMBA Chief Executive Officer Dr. David Edward Marcinko MBA CMP™ MBBS [Hon] and President Hope Rachel Hetico RN MHA CMP™ to provide going contact with our clients throughout all phases of each project, with most of the communications between iMBA and the key client participants flowing through this Senior Team. iMBA Inc., and its skilled staff of certified professionals have many years of significant experience, enjoy a national reputation in the healthcare consulting field, and are supported by an unsurpassed research and support staff of CPAs, MBAs, MPHs, PhDs, CMPs™, CFPs® and JDs to maintain a thorough and extensive knowledge of the healthcare environment. The iMBA team approach emphasizes providing superior service in a timely, cost-effective manner to our clients by working together to focus on identifying and presenting solutions for our clients’ unique, individual needs.

    The iMBA Inc project team’s exclusive focus on the healthcare industry provides a unique advantage for our clients. Over the years, our industry specialization has allowed iMBA to maintain instantaneous access to a comprehensive collection of healthcare industry-focused data comprised of both historically-significant resources as well as the most recent information available. iMBA Inc’s specific, in-depth knowledge and understanding of the “value drivers” in various healthcare markets, in addition to the transaction marketplace for healthcare entities, will provide you with a level of confidence unsurpassed in the public health, health economics, management, administration, and financial planning and consulting fields. iMBA Inc’s information resources and network of healthcare industry textbook resources enhanced by our professional consultants and research staff, ensure that the iMBA project team will maintain the highest level of knowledge regarding the current and future trends of the specific specialty market related to the project, as well as the healthcare industry overall, which serves as the “foundation” for each of our client engagements.

    Ann Miller RN MHA
    http://www.MedicalBusinessAdvisors.com
    http://www.certifiedmedicalplanner.org
    [Executive Director]

    Like

  19. Career Coaching, Practice and Business Matters

    Packages include: in-person (or distance, i.e. phone, Skype) one-on-one consultation and coaching; off-line review of documents; availability for short notice consultation on pressing matters; preparation / provision of relevant materials; and informal advisory consultation with your counsel and/or select others (e.g. spouse, key partners et al.).

    Larger coaching packages provide a significantly lower per session cost.

    The fees for these services pertain to all coaching and consultation services on these areas provided up to the point of and exclusive of any formal legal proceedings (i.e. deposition; expert witness testimony; affidavits; review of legal documents; appearance at regulatory agency hearing etc.).

    Involvement with and fees for these services are discussed on a case-by-case basis.

    Hope R. Hetico RN MHA

    Like

  20. SECOND OPINIONS
    [Bridging the Medical School Educational Gap]

    iMBA Inc., routinely presents to residents and fellows across the country on a variety of medical, financial, accounting and practice management related topics.

    Whether on-site or via webinar, our educational sessions are tailored to fill the finance, economic, practice management, business and practice management educational gap and to provide physicians and allied healthcare professionals with practical advice and strategies to help make sound financial and business decisions.

    Our firm works exclusively with physicians and their advisors, and we understand the stresses and financial pitfalls that are unique to the medical profession. We are doctors who are passionate about equipping, training, and advising physicians so they can work toward achieving their professional and financial goals.

    We can tailor our presentations to the needs of the program or group. Above all, we aim to empower residents and fellows with the knowledge they’ll need to succeed financially as they begin their career in private practice or in academics.

    In addition to speaking with individual programs, we speak with House Officers Associations, Fellowship & Residency Associations, Spouse Support Groups, etc. We are regularly invited to present at Grand Rounds, weekly practice management gatherings, and after-hours dinners.

    Educational sessions can be done either on-site or via webinar.
    To see a list of presentations and topics, click here:

    Click to access rd-emerging-topics-and-interests-dr-marcinko.pdf

    Ann Miller RN MHA
    http://www.CertifiedMedicalPlanner.org

    Like

  21. A Slow Hand,

    Many thanks Dr. Marcinko for using such a … slow clock. Your advice and opinions were much appreciated.

    Sarah

    Like

  22. The evolution of the medical second opinion

    Requesting a second opinion can be a touchy subject for a patient.

    http://www.kevinmd.com/blog/2016/01/evolution-medical-second-opinion.html

    Angus

    Like

  23. MY BUSINESS MODEL ADVISORY SYNOPSIS

    My fee is $250 per hour prorated, so you only pay for the time used. This fee covers almost any medical practice management, personal financial planning or investment-related topic, including document reviews, phone consultations, research, and written investment strategies.

    I also offer a special program for first-time potential clients called a Physician Practice-Portfolio Second Opinion™. This all-inclusive $450 program takes about two hours in total and includes a pre-call document review, 60-minute phone consultation, and summary with my observations and recommendations. Docotor colleagues find this to to be a good value because their questions are answered under one fee.

    So, it does not matter if you are a new, mid-career or mature practitioner, or where your money is invested or how much you have invested. Simply, I serve along side you as a fiduciary by upholding a duty of loyalty, fairness and good faith in all decision making.

    At your professional service!

    THANK YOU
    Dr. David Edward Marcinko MBA MEd CMP™
    Certified Medical Planner
    phone: 770-448-0769
    MarcinkoAdvisors@msn.com

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  24. THANK YOU
    A very worthwhile second opinion.
    Reggie

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