Smith Pachter McWhorter PLC is a “go to” boutique law firm in government contracting, white collar, and construction law matters. The attorneys at SPM are nationally recognized leaders in these highly specialized areas of the law. The firm represents some of the largest government contractors and other corporations in the United States and abroad; the firm also represents many medium and small companies and provides the same level of service to all.
The firm’s white collar practice encompasses compliance counseling, internal investigations, federal government investigations, criminal litigation, and complex civil litigation. Partners in our firm have served as independent compliance monitors for global and domestic institutions.
Our Investigations, Disputes & Risk group works on corporate investigations, litigation and arbitration, and asset recovery, serving as forensic accountants, expert witnesses, data analysts, and independent examiners. We leverage our expertise as well as technology to drive and implement an integrated approach. The way we work – with our clients and with each other – is as much part of who we are as what we actually do. It’s what makes us different – and the partner of choice when it really matters.
Michael Lowman represents public companies and their officers and directors in SEC investigations, securities class actions, individual suits by securities holders and derivative actions. Mr. Lowman has also handled many high stakes corporate and commercial cases, ranging from complex multi-party construction matters and commercial contract litigation to insurance coverage disputes and consumer class action defense. Mr. Lowman has also led many internal investigations into alleged accounting improprieties and counseled clients on securities, FCPA and whistleblower protection issues.
Prior to joining the firm, Mr. Lowman practiced for 20 years in some of the nation’s most prestigious law firms. He also served for five years as an attorney at the SEC’s Division of Enforcement, serving as both as Senior Counsel and as Assistant Chief Litigation Counsel.
Susan Markel is a Managing Director at AlixPartners, overseeing matters involving corporate financial reporting, regulatory investigations, whistle-blower actions, Foreign Corrupt Practices Act (FCPA) enforcement, and internal controls. Formerly at the US Securities and Exchange Commission (SEC), she served as chief accountant of the enforcement division. She has a Bachelor of Science in accounting from the University of Akron, is a CPA and certified in financial forensics. Susan has received several awards including the SEC’s Distinguished Service Award in 2006 and The National Law Journal's 2014 "Governance, Risk and Compliance Trailblazer and Pioneer." She is a speaker on public reporting and accounting related to financial fraud investigations and other enforcement actions involving the SEC and other government entities.