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2. John Bower, born abt. Jan 07, 1820 in PA; died Dec 24, 1886 in Columbia Co, PA. He was the son of 4. George Michael Bower and 5. Mary Unknown. He married 3. Elisabeth Ann Bauer abt. 1844.
ii. Harriet Bower, born abt. 1846 in PA.
iii. Joseph A Bower, born abt. 1849 in PA.
iv. Frank Bower, born abt. 1854 in PA.
v. Ellen Bower, born abt. 1856 in PA.
1vi.Anna Bower, born abt. 1858 in PA; married Clarence E Sponenberg abt. 1875 in PA.
vii. Boyde H Bower, born Jul 13, 1860 in PA; died May 06, 1917 in Columbia Co, PA; married Ida E Sitler; born 1863 in Columbia Co, PA; died Jul 08, 1934 in Columbia Co, PA.
ix. Ida Bower, born abt. 1865 in PA.
x. Lillie Bower, born abt. 1867 in PA.
4. George Michael Bower, born Oct 14, 1782 in Richmond twp, Berks Co, PA; died Dec 1863. He was the son of 8. George Michael Bower and 9. Johanna Marta Hill. He married 5. Mary Unknown abt. 1806.
i. Solomon Bower*, born abt. 1806 in PA; married Sarah Ann Unknown; born abt. 1816 in PA.
ii. Jacob Bower*, born abt. 1814 in PA; married Sarah A Unknown; born abt. 1820 in PA.
iii. Reuben Bower*, born abt. 1815 in PA; married (1) Elizabeth Unknown; born abt. 1814 in PA; married (2) Mary Unknown; born abt. 1816 in PA.
2 iv .John Bower, born abt. Jan 07, 1820 in PA; died Dec 24, 1886 in Columbia Co, PA; married Elisabeth Ann Bauer abt. 1844.
v. Hannah Bower*, born abt. 1822 in Penneylvania; married Henry Martz; born abt. 1817 in PA.
vii. Enos Bower, born abt. Jan 17, 1827 in Briarcreek twp, Columbia Co, PA; died Aug 12, 1843 in Briarcreek.
8. George Michael Bower, born 1738 in Germany; died 1820 in Briarcreek twp, Columbia Co, PA. He was the son of 16. Johan Adam Bower and 17. Anna Maria Unknown. He married 9. Johanna Marta Hill Aug 15, 1769 in Moselem Church, Berks, PA.
i. Maria Bower, born Jun 13, 1770 in Richmond twp, Berks Co, PA.
ii. Johannes Bower, born Sep 07, 1771 in Richmond twp, Berks Co, PA.
iii. Anna Maria Bower, born Jun 21, 1774 in Richmond twp, Berks Co, PA.
4 v. George Michael Bower, born Oct 14, 1782 in Richmond twp, Berks Co, PA; died Dec 1863; married Mary Unknown abt. 1806.
vi. Solomon Bower, born Jun 10, 1783 in Richmond twp, Berks Co, PA; died Bet. Nov 07 - 17, 1865 in Briarcreek twp, Columbia Co, PA; married Mary 'Polly' Evans; born abt. Jun 09, 1794 in PA; died Jan 17, 1881 in Briarcreek twp, Columbia Co, PA.
vii. Abraham Bower, born abt. Jan 01, 1789 in Richmond Township, Berks, PA; died Apr 14, 1867 in Briarcreek twp, Columbia Co, PA; married Ellen Bower; born abt. Oct 28, 1791; died May 05, 1855 in Briarcreek twp, Columbia Co, PA. .
16. Johan Adam Bower, born abt. 1715 in Jagsthausen, Wuerttemberg, Germany. He married 17. Anna Maria Unknown.
8 i. George Michael Bower, born 1738 in Germany; died 1820 in Briarcreek twp, Columbia Co, PA; married Johanna Marta Hill Aug 15, 1769 in Moselem Church, Berks, PA.
ii. Jacob Bower, married Maria Unknown.
18. Johannes Hill, born Dec 29, 1711 in Frankenthal, Pfalz, Bayern, Germany; died 1786 in Maxatawney Township, Berks, PA. He was the son of 36. Johan Jacob Hill and 37. Anna Elizabetha Mueller. He married 19. Johanna Marta Kuehn abt. 1744 in Frankenthal, Pfalz, Bavern, Germany.
9 i. Johanna Marta Hill, born May 30, 1746 in Maxatawney Township, Berks, PA; died 1825 in Briarcreek twp, Columbia Co, PA; married George Michael Bower Aug 15, 1769 in Moselem Church, Berks, PA.
ii. Anna Catharina Hill, born Oct 01, 1747 in Maxatawney Township, Berks, PA; married Anthony Haeffner; born abt. 1745.
iii. Eva Rosina Hill, born Mar 22, 1750 in Berks Co, PA.
iv. Hana Martha Hill, born Mar 22, 1750 in Berks Co, PA.
v. Johan Jacob Hill, born Jul 11, 1752 in Maxatawney Township, Berks, PA; married Maria Barbara Unknown; born abt. 1755.
vi. George Michael Hill, born Bet. Jan 29 - Apr 22, 1755 in Berks Co, PA; married Christina Hildebrand; born abt. 1757.
vii. Maria Christina Hill, born Apr 22, 1755 in Berks Co, PA.
viii. Anna Elisabeth Hill, born Jan 27, 1758 in Berks Co, PA; married Johannes Lesher; born Feb 21, 1756 in Greenwich twp, Berks Co, PA.
ix. Anna Maria Dorothy Hill, born Feb 15, 1766 in Berks Co, PA.
36. Johan Jacob Hill, born abt. 1687 in Enkirch, Pfalz, Bavern, Germany; died May 1739 in Windsor twp, Berks Co, PA. He was the son of 72. Johannes Jacob Hill and 73. Anna Catharina Ammeling. He married 37. Anna Elizabetha Mueller Jan 08, 1709 in Frankenthal, Pfalz, Bayern, Germany.
i. Johannes Jacob Hill, born Sep 13, 1710 in Frankenthal, Pfalz, Bayern, Germany; died Nov 25, 1712 in Frankenthal, Pfalz, Bayern, Germany.
18ii. Johannes Hill, born Dec 29, 1711 in Frankenthal, Pfalz, Bayern, Germany; died 1786 in Maxatawney Township, Berks, PA; married Johanna Marta Kuehn abt. 1744 in Frankenthal, Pfalz, Bavern, Germany.
iii. Anna Margaretha Hill, born Dec 07, 1712 in Frankenthal, Pfalz, Bayern, Germany; died Bef. 1725 in Frankenthal, Pfalz, Bayern, Germany.
iv. Johannes Debald Hill, born Nov 09, 1713 in Frankenthal, Pfalz, Bayern, Germany; died abt. 1716 in Frankenthal, Pfalz, Bayern, Germany.
vi. Anna Christina Hill, born abt. 1717 in Frankenthal, Pfalz, Bayern, Germany.
vii. Johann Peter Hill, born Jul 08, 1718 in Frankenthal, Pfalz, Bayern, Germany.
viii. Johannes Philip Hill, born Nov 01, 1719 in Frankenthal, Pfalz, Bayern, Germany.
x. Anna Margaretha Hill, born Aug 31, 1725 in Frankenthal, Pfalz, Bayern, Germany.
xiii. Johann Friederich Hill, born abt. 1730 in Maxatawney Valley, Berks, PA; died Aug 02, 1794 in Richmond Township, Berks, PA; married Anna Maria Barbara Levan; born abt. 1732 in Berks Co, PA; died abt. 1812 in Richmond Township, Berks, PA.
38. Christoph (Kilian) Kuehn, born abt. 1700 in Germany. He married 39. Unknown.
19 iii. Johanna Marta Kuehn, born abt. 1724 in Montgomery Co, PA; married Johannes Hill abt. 1744 in Frankenthal, Pfalz, Bavern, Germany.
v. Barbara Kuehn, born abt. 1729; married Jacob Schneider; born abt. 1728.
vi. Johan Adam Kuehn, born abt. 1731; married Maria Elizabetha Michlin.
72. Johannes Jacob Hill, born 1660 in Enkirch, Pfalz, Bayern, Germany; died Jan 13, 1713 in Frankenthal, Pfalz, Bayern, Germany. He was the son of 144. Johannes Jacob Hill and 145. Anna Catharina Schrump. He married 73. Anna Catharina Ammeling Nov 18, 1679 in Enkirch, Pfalz, Bavern, Germany.
ii. Johannes Phillip Hill, born Apr 25, 1683 in Enkirch, Pfalz, Bayern, Germany.
v. Catharina Elizabeth Hill, born Nov 27, 1689 in Enkirch, Pfalz, Bayern, Germany.
36 vii. Johan Jacob Hill, born abt. 1687 in Enkirch, Pfalz, Bavern, Germany; died May 1739 in Windsor twp, Berks Co, PA; married Anna Elizabetha Mueller Jan 08, 1709 in Frankenthal, Pfalz, Bayern, Germany.
74. Johann Peter Mueller, born Jun 30, 1660 in Winningen, Pfalz, Bavern, Germany. He was the son of 148. Peter Mueller and 149. Sophia Kroeber. He married 75. Anna Unknown abt. 1681 in Winningen, Pfalz, Bavern, Germany.
i. Catharina Margaretha Mueller, born May 07, 1682 in Winningen, Pfalz, Bavern, Germany.
iii. Anna Appolonia Mueller, born Apr 11, 1689 in Winningen, Pfalz, Bavern, Germany.
iv. Jacob Mueller, born abt. 1698 in Winningen, Pfalz, Bavern, Germany.
v. Anna Sophia Mueller, born Nov 27, 1701 in Winningen, Pfalz, Bavern, Germany.
37 vi. Anna Elizabetha Mueller, born Feb 11, 1691 in Winningen, Pfalz, Bavern, Germany; died abt. 1774 in Windsor twp, Berks Co, PA; married Johan Jacob Hill Jan 08, 1709 in Frankenthal, Pfalz, Bayern, Germany.
144. Johannes Jacob Hill, born May 1627 in Enkirch, Pfalz, Bavern, Germany; died Apr 15, 1699 in Enkirch, Pfalz, Bayern, Germany. He was the son of 288. Johannes Heinrich Hill and 289. Elisabeth Unknown. He married 145. Anna Catharina Schrump Nov 28, 1654 in Enkirch, Pfalz, Bayern, Germany.
72 i. Johannes Jacob Hill, born 1660 in Enkirch, Pfalz, Bayern, Germany; died Jan 13, 1713 in Frankenthal, Pfalz, Bayern, Germany; married (1) Unknown abt. 1677 in Enkirch, Pfalz, Bayern, Germany; married (2) Anna Catharina Ammeling Nov 18, 1679 in Enkirch, Pfalz, Bavern, Germany.
iii. Catherine Elizabetha Hill, born Nov 27, 1669 in Enkirch, Pfalz, Bayern, Germany.
iv. Friederich Hill, born Jul 05, 1671 in Enkirch, Pfalz, Bayern, Germany; died Jul 05, 1671 in Enkirch, Pfalz, Bayern, Germany.
v. Johannes Philipp Hill, born 1676 in Enkirch, Pfalz, Bayern, Germany.
146. Johannes Ammerling, born abt. 1620 in Pfalz, Bavern, Germany. He married 147. Ursula Knoden Jan 15, 1656 in Enkirch, Pfalz, Bayern, Germany.
73i. Anna Catharina Ammeling, born abt. 1660 in Enkirch, Pfalz, Bavern, Germany; died Bef. 1727 in Frankenthal, Pfalz, Bavern, Germany; married Johannes Jacob Hill Nov 18, 1679 in Enkirch, Pfalz, Bavern, Germany.
iii.Johannes Philipps Ammeling, born Sep 21, 1668 in Enkirch, Pfalz, Bayern, Germany.
148. Peter Mueller, born abt. 1630 in Winningen, Pfalz, Bavern, Germany. He married 149. Sophia Kroeber Feb 05, 1651 in Winningen, Pfalz, Bavern, Germany.
74 i. Johann Peter Mueller, born Jun 30, 1660 in Winningen, Pfalz, Bavern, Germany; married Anna Unknown abt. 1681 in Winningen, Pfalz, Bavern, Germany.
ii. Unknown Mueller, born Feb 02, 1665 in Winningen, Pfalz, Bavern, Germany.
288. Johannes Heinrich Hill, born abt. 1607 in Pfalz, Bavern, Germany; died Sep 02, 1653 in Enkirch, Pfalz, Bayern, Germany. He was the son of 576. Johannes Freiderich Hill and 577. Catharina Unknown. He married 289. Elisabeth Unknown abt. 1628 in Pfalz, Bayern, Germany.
144 i. Johannes Jacob Hill, born May 1627 in Enkirch, Pfalz, Bavern, Germany; died Apr 15, 1699 in Enkirch, Pfalz, Bayern, Germany; married Anna Catharina Schrump Nov 28, 1654 in Enkirch, Pfalz, Bayern, Germany.
ii. Joannes Peter Hill, born abt. Feb 05, 1632 in Pfalz, Bavern, Germany.
iv. Susanna Hill, born abt. Feb 15, 1635 in Enkirch, Pfalz, Bayern, Germany.
v. Johannes Heinrich Hill, born Oct 28, 1637 in Enkirch Evangelisch Lutheran, Pfalz, Bayern, Germany.
290. Johannes Schrump, born abt. 1613 in Enkirch, Pfalz, Bayern, Germany. He married 291. Elisabeth Unknown abt. 1633 in Enkirch, Pfalz, Bayern, Germany.
145 i. Anna Catharina Schrump, born Dec 12, 1634 in Enkirch, Pfalz, Bayern, Germany; died Mar 12, 1679 in Enkirch Evangelisch Lutheran, Pfalz, Bayern, Germany; married Johannes Jacob Hill Nov 28, 1654 in Enkirch, Pfalz, Bayern, Germany.
ii. Maria Schrump, born Jul 31, 1635 in Enkirch, Pfalz, Bayern, Germany.
iii. Johanna Schrump, born 1636 in Enkirch, Pfalz, Bayern, Germany; died abt. May 08, 1659 in Enkirch, Pfalz, Bayern, Germany.
294. Johan Georg Knoden, born abt. 1602 in Germany. He married 295. Unknown.
i. Maria Barbara Knoden, born Jul 14, 1624 in Enkirch, Pfalz, Bayern, Germany.
ii. Anna Maria Knoden, born Mar 09, 1628 in Enkirch, Pfalz, Bayern, Germany.
147 iii. Ursula Knoden, born Dec 16, 1629 in Enkirch, Pfalz, Bayern, Germany; married Johannes Ammerling Jan 15, 1656 in Enkirch, Pfalz, Bayern, Germany.
iv. Agnes Knoden, born Mar 25, 1640 in Enkirch, Pfalz, Bayern, Germany.
298. Philip Kroeber, born abt. 1596 in Winningen, Pfalz, Bavern, Germany. He was the son of 596. Johannes Peter Kroeber and 597. Anna Unknown. He married 299. Margaretha Unknown Sep 27, 1616 in Winningen, Pfalz, Bavern, Germany.
ii. Johannes Bartholomus Kroeber, born Dec 13, 1618 in Winningen, Pfalz, Bavern, Germany.
iii. Peter Kroeber, born Dec 12, 1624 in Winningen, Pfalz, Bavern, Germany.
iv. Margaretha Kroeber, born Nov 26, 1629 in Winningen, Pfalz, Bavern, Germany.
v. Elizabeth Kroeber, born Nov 24, 1631 in Winningen, Pfalz, Bavern, Germany.
149 vi. Sophia Kroeber, born abt. 1633 in Winningen, Pfalz, Bavern, Germany; married Peter Mueller Feb 05, 1651 in Winningen, Pfalz, Bavern, Germany.
576. Johannes Freiderich Hill, born abt. 1583 in Enkirch, Pfalz, Bayern, Germany; died Jul 02, 1646 in Enkirch, Pfalz, Bayern, Germany. He was the son of 1152. Johannes Michael Hill and 1153. Anna Unknown. He married 577. Catharina Unknown abt. 1604 in Enkirch, Pfalz, Bayern, Germany.
288 ii. Johannes Heinrich Hill, born abt. 1607 in Pfalz, Bavern, Germany; died Sep 02, 1653 in Enkirch, Pfalz, Bayern, Germany; married (1) Elisabeth Unknown abt. 1628 in Pfalz, Bayern, Germany; married (2) Catharina Unknown Jun 02, 1646 in Enkirch, Pfalz, Bayern, Germany.
vii. Johannes Daniel Hill, born abt. 1614 in Enkirch, Pfalz, Bayern, Germany; died Sep 09, 1682 in Enkirch, Pfalz, Bayern, Germany; married Anna Elisabeth Unknown; born Jan 12, 1616 in Enkirch, Pfalz, Bayern, Germany.
viii. Catharina Hill, born abt. 1618 in Enkirch, Pfalz, Bayern, Germany.
596. Johannes Peter Kroeber, born abt. 1574 in Winningen, Pfalz, Bavern, Germany. He married 597. Anna Unknown abt. 1594 in Winningen, Pfalz, Bavern, Germany.
i. Elizabetha Kroeber, born abt. 1595 in Winningen, Pfalz, Bavern, Germany.
298ii. Philip Kroeber, born abt. 1596 in Winningen, Pfalz, Bavern, Germany; married Margaretha Unknown Sep 27, 1616 in Winningen, Pfalz, Bavern, Germany.
iv. Anna Kroeber, born abt. 1598 in Winningen, Pfalz, Bavern, Germany.
v. Maria Kroeber, born Mar 26, 1598 in Winningen, Pfalz, Bavern, Germany.
vi. Gertrude Kroeber, born Apr 21, 1605 in Winningen, Pfalz, Bavern, Germany.
1152. Johannes Michael Hill, born abt. 1557 in Enkirch, Pfalz, Bayern, Germany; died Bef. 1639 in Enkirch, Pfalz, Bayern, Germany. He was the son of 2304. Unknown Hill. He married 1153. Anna Unknown abt. 1576 in Pfalz, Bayern, Germany.
576 iii. Johannes Freiderich Hill, born abt. 1583 in Enkirch, Pfalz, Bayern, Germany; died Jul 02, 1646 in Enkirch, Pfalz, Bayern, Germany; married (1) Catharina Unknown abt. 1604 in Enkirch, Pfalz, Bayern, Germany; married (2) Catharina Stevans Unknown Jan 1627 in Enkirch, Pfalz, Bayern, Germany.
iv. Johannes Heinrich Hill, born abt. 1585 in Enkirch, Pfalz, Bayern, Germany.
2304. Unknown Hill, born abt. 1535.
1152 i. Johannes Michael Hill, born abt. 1557 in Enkirch, Pfalz, Bayern, Germany; died Bef. 1639 in Enkirch, Pfalz, Bayern, Germany; married Anna Unknown abt. 1576 in Pfalz, Bayern, Germany.

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In my last post, I discussed an analogy to deal with tactics used by your opponent to muddy the waters. Well, the problem is you have to drag the hogs out of the spring waters and it takes time to clear matters up. What if you could keep them out of the water altogether?
Have you ever had a defense doctor summarize everything under the sun regarding your client’s medical history in an effort to cloud the issues or mislead the jury, knowing you cannot afford to drag every doctor into court to undo the harm? Well a good portion of such evidence may be totally inadmissible.
Contrary to what a number of attorneys argue. The Rules of Evidence do not permit the admission of materials relied upon by expert witness for truth of matters they contain, if the materials are otherwise inadmissible. Rules of Evidence Rule 703. Faulkner v. Markkay of Indiana, Inc., 633 N.E.2d 798. (Ind. Ct. App 1996). The Rules simply allow the expert’s opinion to be based upon matters outside the official court record, if it is the sort of information typically relied upon in the expert’s field to render an opinion.
Evidence Rule 703 states, “[e]xperts may testify to opinions based on inadmissible evidence, provided that it is of the type reasonably relied upon by a experts in the field.” Ind. Evid. R. 702 permits the admission of expert opinion testimony but not opinions contained in documents prepared out of court by other medical doctors. Evidence Rule 703 permits a testifying expert to rely on such materials, including inadmissible hearsay, in forming the basis of his opinion.
However, it does not allow an expert’s reliance on hearsay or other inadmissible evidence to be used as a conduit for placing unavailable experts or physicians’ statements before a jury. In other words, the expert witness must rely on his own expertise in reaching his opinion and may not simply repeat the opinions of others. See Miller v. State, 575 N.E.2d 272, 274-75 (Ind.1991) (physician could rely upon but not repeat what another physician told him about diagnosis of defendant’s girlfriend).
Opinions or diagnosis of doctors who are unavailable to testify and not subject to cross examination do not come in as business records under Rule of Evidence 803(6). Where a party seeks to admit medical or hospital records that contain opinions, the proponent of the records is required to establish the expertise of the opinion giver under Rule of Evidence 702. Cook v. Whitesell-Sherman, 796 N.E.2d 271, 278 (Ind. 2003); Wilkinson v. Swafford, 811 N.E.2d 374, 391 (Ind. Ct. App. 2004)(citing In re Matter of E.T. and B.T., 808 N.E.2d 639 (Ind. 2004)), abrogated on other grounds by Willis v. Westerfield, 839 N.E.2d 1179 (Ind. 2006); Walker v. Cuppett, 808 N.E.2d 85, 97-98 (Ind. Ct. App. 2004). If the proponent fails to satisfy this foundational requirement, then such records are inadmissible. See Also. Schloot v. Guinevere Real Estate Corp., 697 N.E.2d 1273 (Ind.App.1998), (held that medical opinions within the certified medical records were not admissible). Similarly, Rule of Evidence 703 permits experts to base their opinions on hearsay, but does not permit them to testify as to hearsay medical opinions.
Nor are they admissible as statements made for purposes of diagnosis or treatment under Rule of Evidence 803(4). That exception is limited to only statements made by patients, not doctors. Sibbing v. Cave, 922 N.E.2d 594, (Ind. 2010)(prohibited plaintiff from reciting hearsay testimony at trial about what doctor told her about her injuries and diagnosis).
One caveat to note on cross-examination of the defense doctor. Rule 703 does allow for you to inquire on cross examination at to the basis. It provides “The expert may in any event be required to disclose the underlying facts or data on cross-examination.” However, be careful because you could open the door to inadmissible and damaging items being brought out on redirect.
Be ready for this issue and close the floodgates of misinformation through the use of timely objections or a motion in limine.
Cross-Examination of Experts: Where to Start.
1. The Expert’s Curriculum Vita: You should thoroughly review the expert’s c.v. Expert’s will exaggerate and even make up credentials. In a criminal case I was defending the State’s expert, an environmental specialist, claimed he had a B.S. in engineering and was a P.E. which is typically short for being a certified professional engineer. He had signed all of his reports as a P.E. which at the deposition he claimed was short for “plant engineer” apparently suspecting he was at risk. Surprisingly, he claimed that he had never intended that anyone believe he was a certified professional engineer as I move through over twenty separate reports where he used this designation. He admitted that to make such a representation would be a bold-face lie. I then concluded his deposition by looping back to the first exhibit I had him identify and authenticate as being true and accurate, his c.v. There buried about half-way through the c.v. in his own words was the assertion that he was a “certified professional engineer”. He end up admitting to a number of other fabrications as well, including his educational background and other professional certifications. These were all done so he could raise his profile and make more money. All criminal charges against my clients were dismissed shortly after this deposition.
2. Prior Testimony: Expert’s who testify have often times covered similar ground in other cases. Depositions are an excellent source of inconsistent positions and damaging concessions. You can also find areas of bias explored in other depositions. I have subpoenaed expert’s records which they claimed that they no longer retain and ended up using the expert’s prior testimony to establish that they could in fact obtain such information. Trial lawyers often maintain data banks for frequently used experts. Westlaw and Trial Smith also have data banks you can search for a fee. Don’t ignore these sources.
3. Prior Writings of the Expert: Such articles contain principles upon which you can anchor your cross exam because they are the expert’s own words. These are admissible under Rules of Evidence 613 (prior inconsistent statements and 803(18) (learned treatises).
4. The Expert’s Report: A careful analysis can uncover implicit assumptions and the basis of the expert’s opinions. Often times the best way to challenge an expert is to show the foundation of his opinion is resting on sand, not bedrock. The truism of computer science is equally applicable to expert witnesses, “Garbage in, garbage out”. Just remember to anchor the items which are “garbage” as important early in your examination before looping back and pulling the rug out from the expert.
5. Learned Treatises: You should consult the central authorities of your expert’s field as well as journal articles in his field. You should in particular focus on those items you know he will have to admit are authoritative such as journals of organizations he is a member or leading educational textbooks in the expert’s field. Don’t forget the requirements of Rule of Evidence 803(18) which require that someone establish that the writing is authoritative and the text of the treatise you want to use must be read into evidence while the expert is on the stand.
6. The Internet: The Internet is the great equalizer. You can find journal articles, licensing databases, training videos, literature, the expert’s website, test protocol, websites listing experts for hirer and more. I have used training videos to demonstrate law enforcement experts have failed to follow testing protocol for determining whether blood was present and have found You Tube videos regarding protocol for surgical procedures for use in questioning doctors. Google your expert’s name; you can find all sorts of interesting background information and leads. You can check Google Scholar for journal articles and case law from across the land to see if your expert has testified or written any articles he may not have listed.
7. Private Investigators: They can help you verify credentials and degrees as well as identify other lawsuits where the expert has testified or been sued. You might even turn up an impeachable offense.
8. Consulting Experts: They can assist you in spotting errors and mistakes in an expert’s analysis. They are also an excellent source for finding learned treatises and journal articles.
9. Other Attorneys: This probably is not the expert’s first rodeo. Check with other trial lawyers in your area who may have come across the same expert. Call lawyers identified in your search of case law or the list of past cases found in the mandatory disclosures required in federal court cases. They can provide useful tips or identify tendencies of the expert.
10. Know Your Case: You will in all likelihood have a better working knowledge of your case than the expert. Cross-reference your evidence, exhibits, documents and deposition testimony and be ready to pounce on any mistakes the expert makes in understanding the case. I have beat adverse experts more often than not by knowing the facts better than the them. This allows you show the jury they are not a trustworthy guide.
11. iPhone Apps: Yes, there is an app for that too. I have used accident reconstruction apps to test and see what a change in the input data would mean to the expert’s ultimate conclusions. I have also used well known apps such as Wolfram Alpha and Power One FE Calculator for similar purposes.
Good luck hunting. Remember nothing beats preparation.

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there is hereby imposed a tax equal to 40 percent of the excess benefit.
The term “excess benefit” means, with respect to any applicable employer-sponsored coverage made available by an employer to an employee during any taxable period, the sum of the excess amounts determined under paragraph (2) for months during the taxable period.
(B) an amount equal to 1/12 of the annual limitation under paragraph (3) for the calendar year in which the month occurs.
The annual limitation under this paragraph for any calendar year is the dollar limit determined under subparagraph (C) for the calendar year.
Except as provided in clause (ii), the annual limitation which applies for any month shall be determined on the basis of the type of coverage (as determined under subsection (f)(1)) provided to the employee by the employer as of the beginning of the month.
Any coverage provided under a multiemployer plan (as defined in section 414(f)) shall be treated as coverage other than self-only coverage.
(II) in the case of an employee with coverage other than self-only coverage, $27,500 multiplied by the health cost adjustment percentage (determined by only taking into account coverage other than self-only coverage).
The amount determined under subclause (I) or (II) of clause (i), whichever is applicable, for any taxable period shall be increased by the amount determined under subclause (II).
(bb) that premium cost for the provision of such coverage under such option in such taxable period if priced for the age and gender characteristics of the national workforce.
(II) the cost-of-living adjustment determined under section 1(f)(3) for such year (determined by substituting the calendar year that is 2 years before such year for “1992” in subparagraph (B) thereof), increased by 1 percentage point in the case of determinations for calendar years beginning before 2020.
If any amount determined under this clause is not a multiple of $50, such amount shall be rounded to the nearest multiple of $50.
Each coverage provider shall pay the tax imposed by subsection (a) on its applicable share of the excess benefit with respect to an employee for any taxable period.
If the applicable employer-sponsored coverage consists of coverage under a group health plan which provides health insurance coverage, the health insurance issuer.
If the applicable employer-sponsored coverage consists of coverage under an arrangement under which the employer makes contributions described in subsection (b) or (d) of section 106, the employer.
In the case of any other applicable employer-sponsored coverage, the person that administers the plan benefits.
(B) the aggregate cost of all applicable employer-sponsored coverage provided to the employee by all coverage providers during such period.
(ii) notify, at such time and in such manner as the Secretary may prescribe, the Secretary and each coverage provider of the amount so determined for the provider.
In the case of applicable employer-sponsored coverage made available to employees through a multiemployer plan (as defined in section 414(f)), the plan sponsor shall make the calculations, and provide the notice, required under subparagraph (A).
The term “applicable employer-sponsored coverage” means, with respect to any employee, coverage under any group health plan made available to the employee by an employer which is excludable from the employee's gross income under section 106, or would be so excludable if it were employer-provided coverage (within the meaning of such section 106).
(iii) any coverage described in section 9832(c)(3) the payment for which is not excludable from gross income and for which a deduction under section 162(l) is not allowable.
Coverage shall be treated as applicable employer-sponsored coverage without regard to whether the employer or employee pays for the coverage.
In the case of an individual who is an employee within the meaning of section 401(c)(1), coverage under any group health plan providing health insurance coverage shall be treated as applicable employer-sponsored coverage if a deduction is allowable under section 162(l) with respect to all or any portion of the cost of the coverage.
Applicable employer-sponsored coverage shall include coverage under any group health plan established and maintained primarily for its civilian employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any such government.
The cost of applicable employer-sponsored coverage shall be determined under rules similar to the rules of section 4980B(f)(4), except that in determining such cost, any portion of the cost of such coverage which is attributable to the tax imposed under this section shall not be taken into account and the amount of such cost shall be calculated separately for self-only coverage and other coverage. In the case of applicable employer-sponsored coverage which provides coverage to retired employees, the plan may elect to treat a retired employee who has not attained the age of 65 and a retired employee who has attained the age of 65 as similarly situated beneficiaries.
(ii) the amount determined under subparagraph (A) with respect to any reimbursement under the arrangement in excess of the contributions described in clause (i).
In the case of applicable employer-sponsored coverage consisting of coverage under an arrangement under which the employer makes contributions described in subsection (b) or (d) of section 106, the cost of the coverage shall be equal to the amount of employer contributions under the arrangement.
If cost is determined on other than a monthly basis, the cost shall be allocated to months in a taxable period on such basis as the Secretary may prescribe.
The term “employee” includes any former employee, surviving spouse, or other primary insured individual.
(B) the employer or plan sponsor shall, in addition to any tax imposed by subsection (a), pay a penalty in an amount equal to such excess, plus interest at the underpayment rate determined under section 6621 for the period beginning on the due date for the payment of tax imposed by subsection (a) to which the excess relates and ending on the date of payment of the penalty.
No penalty shall be imposed by paragraph (1)(B) on any failure to properly calculate the excess benefit during any period for which it is established to the satisfaction of the Secretary that the employer or plan sponsor neither knew, nor exercising reasonable diligence would have known, that such failure existed.
(ii) such failure is corrected during the 30-day period beginning on the 1st date that the employer knew, or exercising reasonable diligence would have known, that such failure existed.
In the case of any such failure which is due to reasonable cause and not to willful neglect, the Secretary may waive part or all of the penalty imposed by paragraph (1), to the extent that the payment of such penalty would be excessive or otherwise inequitable relative to the failure involved.
Except as provided in subparagraph (B), an employee shall be treated as having self-only coverage with respect to any applicable employer-sponsored coverage of an employer.
An employee shall be treated as having coverage other than self-only coverage only if the employee is enrolled in coverage other than self-only coverage in a group health plan which provides minimum essential coverage (as defined in section 5000A(f)) to the employee and at least one other beneficiary, and the benefits provided under such minimum essential coverage do not vary based on whether any individual covered under such coverage is the employee or another beneficiary.
(C) is not entitled to benefits or eligible for enrollment under the Medicare program under title XVIII of the Social Security Act.
The term “employees engaged in a high-risk profession” means law enforcement officers (as such term is defined in section 1204 of the Omnibus Crime Control and Safe Streets Act of 1968), employees in fire protection activities (as such term is defined in section 3(y) of the Fair Labor Standards Act of 1938), individuals who provide out-of-hospital emergency medical care (including emergency medical technicians, paramedics, and first-responders), individuals whose primary work is longshore work (as defined in section 258(b) of the Immigration and Nationality Act (8 U.S.C. 1288(b)), determined without regard to paragraph (2) thereof), and individuals engaged in the construction, mining, agriculture (not including food processing), forestry, and fishing industries. Such term includes an employee who is retired from a high-risk profession described in the preceding sentence, if such employee satisfied the requirements of such sentence for a period of not less than 20 years during the employee's employment.
The term “group health plan” has the meaning given such term by section 5000(b)(1).
The term “health insurance coverage” has the meaning given such term by section 9832(b)(1) (applied without regard to subparagraph (B) thereof, except as provided by the Secretary in regulations).
The term “health insurance issuer” has the meaning given such term by section 9832(b)(2).
The term “person that administers the plan benefits” shall include the plan sponsor if the plan sponsor administers benefits under the plan.
The term “plan sponsor” has the meaning given such term in section 3(16)(B) of the Employee Retirement Income Security Act of 1974.
The term “taxable period” means the calendar year or such shorter period as the Secretary may prescribe. The Secretary may have different taxable periods for employers of varying sizes.
All employers treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.
For denial of a deduction for the tax imposed by this section, see section 275(a)(6).
The Secretary shall prescribe such regulations as may be necessary to carry out this section.
The Social Security Act, referred to in subsec. (f)(2)(C), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title XVIII of the Act is classified generally to subchapter XVIII (§1395 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
Section 1204 of the Omnibus Crime Control and Safe Streets Act of 1968, referred to in subsec. (f)(3), is classified to section 3796b of Title 42, The Public Health and Welfare.
Section 3(y) of the Fair Labor Standards Act of 1938, referred to in subsec. (f)(3), is classified to section 203(y) of Title 29, Labor.
Section 3(16)(B) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (f)(7), is classified to section 1002(16)(B) of Title 29, Labor.
2010—Subsec. (b)(3)(B). Pub. L. 111–152, §1401(a)(1), designated existing provisions as cl. (i), inserted heading, substituted “Except as provided in clause (ii), the annual” for “The annual”, and added cl. (ii).
Subsec. (b)(3)(C). Pub. L. 111–152, §1401(a)(2)(A), struck out introductory provisions which read: “Except as provided in subparagraph (D)—”.
Subsec. (b)(3)(C)(i). Pub. L. 111–152, §1401(a)(2)(B)(i), substituted “2018” for “2013” in heading and introductory provisions.
Subsec. (b)(3)(C)(i)(I). Pub. L. 111–152, §1401(a)(2)(B)(ii), substituted “$10,200 multiplied by the health cost adjustment percentage (determined by only taking into account self-only coverage)” for “$8,500”.
Subsec. (b)(3)(C)(i)(II). Pub. L. 111–152, §1401(a)(2)(B)(iii), substituted “$27,500 multiplied by the health cost adjustment percentage (determined by only taking into account coverage other than self-only coverage)” for “$23,000”.
Subsec. (b)(3)(C)(ii), (iii). Pub. L. 111–152, §1401(a)(2)(C), added cls. (ii) and (iii). Former cls. (ii) and (iii) redesignated (iv) and (v), respectively.
Pub. L. 111–152, §1401(a)(2)(C), redesignated cl. (ii) as (iv).
Subsec. (b)(3)(C)(v). Pub. L. 111–152, §1401(a)(2)(E)(i), (ii), substituted “2018” for “2013” and “clauses (i) (after the application of clause (ii)) and (iv)” for “clauses (i) and (ii)” in introductory provisions.
Pub. L. 111–152, §1401(a)(2)(C), redesignated cl. (iii) as (v).
Subsec. (b)(3)(C)(v)(II). Pub. L. 111–152, §1401(a)(2)(E)(iii), inserted “in the case of determinations for calendar years beginning before 2020” after “1 percentage point”.
Subsec. (b)(3)(D). Pub. L. 111–152, §1401(a)(3), struck out subpar. (D) which provided transition rule for States with highest coverage costs.
Subsec. (d)(1)(B)(i). Pub. L. 111–148, §10901(b), substituted “section 9832(c)(1) (other than subparagraph (G) thereof)” for “section 9832(c)(1)(A)”.
Subsec. (d)(1)(B)(ii), (iii). Pub. L. 111–152, §1401(a)(4), added cl. (ii) and redesignated former cl. (ii) as (iii).
Subsec. (d)(3). Pub. L. 111–152, §1401(a)(5), added par. (3).
Subsec. (f)(3). Pub. L. 111–148, §10901(a), inserted “individuals whose primary work is longshore work (as defined in section 258(b) of the Immigration and Nationality Act (8 U.S.C. 1288(b)), determined without regard to paragraph (2) thereof),” before “and individuals engaged in the construction, mining”.
1 So in original. The comma probably should be a period.