management/compliance, we have completed thousands of Fair Market Value opinions in over 45 states. HMS has provided the full spectrum of healthcare valuation services to national, regional, and local health systems, large/small physician groups, and numerous healthcare law firms. Our clients work directly with valuation professionals who are responsive and committed to providing the very best in service. Our deep understanding of the relationships, requirements and issues that surround the healthcare industry sets us apart from others and allows us to deliver value beyond the numbers.