Leading advisory, tax and assurance firm Baker Tilly Virchow Krause, LLP (Baker Tilly) today announced a three-way combination with municipal advisory firms H.J. Umbaugh and Associates, Certified Public Accountants, LLP (Umbaugh) and Springsted Incorporated (Springsted). Umbaugh and Springsted are two of the largest and well-established independent public sector municipal advisory firms in the country with nearly 200 team members and more than 130 years of combined operating experience. The combination is expected to be effective in first quarter of this year.