All Professionals

J. Mark Abernathy

Managing Director

Mark Abernathy specializes in dispute resolution services and forensic investigations, and providing consulting services in the healthcare and life sciences industries.

His more than thirty years of experience span a variety of providers, payers, and other healthcare entities, including HMOs, PPOs, pharmacy benefit managers, pharmaceutical manufacturers, hospitals, physician groups, home health agencies, ambulatory surgery centers, outpatient diagnostic centers, and state regulators. He has advised clients with commercial litigation, federal investigations, bankruptcy, turnarounds, and health plan seizures.

Mr. Abernathy’s healthcare consulting and financial management experience covers a broad range of services including:

  • Expert testimony and litigation support services: lost profits, class actions, payer/provider disputes, breach of contract, buy/sell disputes, antitrust, wrongful termination, and accounting and legal malpractice defense
  • Forensic accounting, statistical sampling, and valuations
  • Provider and payer support during Department of Justice/Officer of the Inspector General/Attorney General investigations
  • Conservator, examiner, and special monitor bankruptcy roles, and assistance with governmental agency seizures
  • Development of hospital-physician networks for national HMO and PPO organizations
  • HMO Certificate of Authority licensure
  • Review of billing and third-party claims processing systems, internal and external financial controls and reports, and market conduct studies
  • Hospital and HMO accounting and operations, treasury, budgeting, and financial planning responsibility

Employment History

Resolve Advisory Partners, LLC
Managing director
2010 – 2010

Deloitte Financial Advisory Services, LLC
2007 – 2009

Navigant Consulting, Inc.
Managing director
1998 – 2007

Jacobson, Abernathy and Associates, Inc.
Senior vice president and chief financial officer
1989 – 1998

Ernst & Young
Senior manager
1987 – 1989

AMI Group Health Services
Network director
1986 – 1987

Partners National Plans
Chief operating officer
1985 – 1986

CIGNA Health Plan of Florida, Inc.
Vice president and chief financial officer
1982 – 1985

INA Healthcare Group
Internal auditor and operations analyst
1980 – 1982

Hospital Affiliates International
Corporate accountant
1978 – 1980

Controller’s Office of the State of Tennessee
1977 – 1978

Professional Affiliations

American Bar Association

American Institute of Certified Public Accountants

American Health Insurance Plans

American Health Lawyers Association

Tennessee Society of Certified Public Accountants

Florida Institute of Certified Public Accountants

Areas of Expertise


Middle Tennessee State University
BBA, 1977


Who’s Who Legal: Global Leader, Insurance & Reinsurance Expert Witnesses 2020

“Peers highlight Mark Abernathy as a respected expert in the field. He has over 30 years of experience providing dispute resolution services and forensic analysis in commercial litigation, federal investigations, and bankruptcy proceedings.”