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Biographies


Vito Abbondandolo

Vito received both his B.S. in Accounting and M.S. in Taxation from Long Island University. Vito is licensed as a CPA in the states of New York and Florida. He established the firm in 1989 and has over 30 years accounting and tax experience. He specializes in small business and high net worth individuals. He services a diverse clientele that includes the fireworks industry, the medical profession, restaurants, photographers, and a variety of retail and wholesale businesses. He also provides estate and gift tax planning for his high net worth clients.

Vito is a Wealth Management Advisor and is registered as an Investment Advisor Representative. He holds his Series 6, 63 and 65 licenses and offers securities through Nationwide Planning Associates, Inc. a member of FINRA & SIPC.

In addition, he shares his knowledge and expertise with his students as an Adjunct Lecturer of Taxation & Accounting at Queens College. He's a member of the American Institute of Certified Public Accountants and New York State Society of CPA's.



Jeff Albrecht

Jeff Albrecht is a shareholder with Sol Schwartz & Associates, P.C. in San Antonio, Texas. Jeff has been practicing in public accounting since 1980, after training for a year with the IRS. He has worked extensively in the areas of trust income taxation, like-kind exchanges, the sale/purchase of businesses, and with limited liability companies. He is involved in all areas of tax, including individual, corporate, partnership, and estate planning. He has presented seminars and written several articles on a variety of tax subjects. Jeff previously served as a member of the AICPA Tax Forms Committee, which met periodically in Washington, D.C. with the IRS to submit recommendations for simplification and revision to federal tax forms, instructions, and publications. A graduate of the University of Texas at Austin, Jeff is also involved in a number of church and business organizations.


Arlyn C. Baak

Arlyn Baak is the owner of a five-person accounting and consulting practice that specializes in services to small businesses and individuals. Services include preparation of monthly financial statements, tax compliance and reporting for income, payroll, sales, fiduciary and estate taxes as well as assistance on the selection of computerized accounting systems. He has over twenty-five years experience as a CPA both in his own business and as an employee of several businesses in the Denver area, holding a variety of positions in management, finance and accounting.

Arlyn has a Bachelor of Science degree in accounting from the University of South Dakota and a Masters of Business Administration with an emphasis in Finance from the University of Colorado at Denver. He is an active member of the South Metro Denver Chamber of Commerce, and serves on the Board of Directors of NewGenesis, a shelter for homeless working men in downtown Denver.



Lori J. Baker

Lori J. Baker has been with the firm of Baker, Spindler, Holtz since 1983 devoting most of her time to tax planning and compliance. She received her B.S.B.A. degree in accounting from Aquinas College in May 1985 and was awarded her certification in public accounting (CPA) in September 1985. Her experience in working in all areas of the practice gives Lori a unique perspective in advising her clients. Over the years, Lori has assisted the owners and employees of numerous local businesses in the areas of tax planning and preparation, estate and trust, retirement and financial planning, succession planning, ESOPs, and human resources, as well as accounting and general business consulting. Lori has served as president of the American Society of Women Accountants (ASWA) and holds board positions with several non-profit groups in her community.



Michael A. Bakk

Michael Bakk is a Shareholder in the Minot, ND office of Brady, Martz & Associates, P.C. and a member of its Board of Directors. He also serves on the Board of Directors of the North Dakota Society of CPA's. Michael is a member of the American Institute of Certified Public Accountants and the National Society of Accountants for Cooperatives in addition to his membership in the North Dakota Society. He has been with Brady, Martz since 1976 with experience in tax, estate and retirement planning and consulting as well as providing accounting, auditing and consulting services to small business with industry specialties in construction, manufacturing, agribusiness and financial services.



Kristy Mukai Barnes

Kristy Mukai Barnes has a Bachelor of Science in Business Management. Kristy has over 10 years of experience in the financial industry and is a Certified Financial Planner (CFP), a Registered Financial Consultant (RFC)a Certified Specialist in Retirement Planning (CSRP) and a Certified Specialist in Estate Planning (CSEP).
Kristy has experience with preparation of comprehensive personal financial plans,consulting regarding investment planning, preparation and implementation of asset allocation strategies, recommendation of appropriate retirement planning strategies, recommendation of appropriate estate planning strategies,consulting and implementation of various investment vehicles including IRA's, Roth IRA's, 529 College Savings Plans, 401k Plans, SEP Plans and Non-qualified investment accounts.


Vicki A. Beckey

Vicki A. Beckey is a CPA with Taylor, Rees & Co. since 1988. She is a graduate of the University of Northern Iowa with a BA in Mathematics. Vicki earned her CPA in 1994 and her CSEP in May of 2000.



Carolee J. Bertrand

Carolee joined KHA Accountants and Advisors, PC, in January 2014 and provides tax and accounting services to individual and small business clients. She received her Master’s degree from the University of Texas at Dallas and has been licensed in Texas as a CPA for more than thirty years. She became a Certified Specialist in Estate Planning in 2004 and a Certified Financial Planner™ in 2009.



Jennifer C. Bordes

Jennifer is a Director of Tax Services for LaPorte Sehrt Romig Hand. With twenty years of experience, her area of practice includes all aspects of individual, corporation, S corporation, partnership, estate, and trust tax compliance and planning. She concentrates her efforts in the gift and estate-planning arena.

Inez G. Bowie

Inez G. Bowie is a Certified Public Accountant with Rea & Associates, Inc., a full service CPA firm with offices located throughout Ohio. Mrs. Bowie is licensed to practice in both Ohio and West Virginia. She specializes in taxation, business consulting, estate and trust compliance, and estate planning. Mrs. Bowie is a member of the Mid-Ohio Valley Estate Planning Council, Marietta Kiwanis Club, and the West Virginia Society and Ohio Society of Certified Public Accountants.

Bonny Bowyer

Bonny Bowyer, a graduate of Florida State University, has been providing quality accounting services to individuals and small businesses for over 20 years.


Elizabeth D. Boyle

Elizabeth D. Boyle, CPA, CSEP is a magna cum laude graduate of St. Mary’s College of Notre Dame and a Tax Supervisor with the CPA firm of Conti, Stewart, Roy and Associates located in Greensburg, PA. She has nine years of public accounting experience, specializing in auditing and consulting for small businesses, individuals and not-for-profit organizations. Her consulting work includes accounting and income tax compliance for small businesses, as well as estate tax compliance and planning for individuals, estates and trusts. She is a member of both the American (AICPA) and Pennsylvania (PICPA) Institutes of Certified Public Accountants and a recipient of the Alexander E. Loeb Silver Medal Award from the PICPA. She is also an adjunct faculty member on the staffs of Seton Hill College and the Westmoreland County Community College, teaching classes in accounting, finance, and auditing.


Fred J. Brailey, Jr., CPA, MST, CSEP

Fred is a sole practitioner serving West Michigan. He limits his practice to estate, gift, trust and individual taxation and planning. He does fiduciary accounting and reporting for estates and trusts. He provides consulting and planning for pet trusts. He provides tax research and consulting services to other Certified Public Accountants, attorneys, financial planners, trustees, and personal representatives. Fred is a graduate of Michigan State University (BA - Spanish/Education, 1973) and Grand Valley State University (MS in Taxation, 1991). He was a Field Representative with the Social Security Administration for 15 years. He is a member of the Estate Planners Intrastate Consortium (EPIC), as association of other Michigan CPAs involved in wealth transfer planning and taxation. He is also a member of the Michigan Association of Certified Public Accountants (MACPA). Certified Specialist in Estate Planning, 1999.



Patrick R. Brauer

Patrick R. Brauer, CPA, CSRP is a manager with the CPA firm of Heaton & Eadie, PSC. He joined the firm of Heaton & Eadie upon obtaining his Bachelor of Science degree in Accounting from Indiana University in December of 1992. He has been engaged in the practice of public accounting for over eight years specializing in closely held business entities. During the past eight years, his experience in taxation and business consulting has encompassed a variety of business activities. His experience includes providing accounting, taxation, retirement/estate planning and employee benefits consulting services to small business in healthcare, legal, architectural, and other professional service related specialties. He has extensive experience in providing employee benefits consulting services including: the design of, implementation of, and administration of qualified retirement plans including pension, profit sharing, and 401(k) plans. He is a member of the American Institute of Certified Public Accountants and the Indiana CPA Society.



Stanley J. Bushner

After graduating from Allentown Central Catholic High School, Stan earned a BS degree in Business Administration at Bloomsburg State College. Upon graduating, he joined the firm of Grey, Buckno and Company in September 1973 and qualified as a CPA in November 1977. Stan became a shareholder of the firm in 1982 and is a Certified Specialist in Estate Planning (CSEP). Serving as treasurer of the Girls Club of Allentown, Stan is a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants. He is a former member of the Lehigh Valley Estate Planning Council and the Committee on Federal Taxation of the Pennsylvania Institute of Certified Public Accountants.


Craig K. Carra

Craig Carra has an Executive MBA Degree from Villanova University and is licensed as a Certified Public Accountant and Certified Specialist in Retirement Planning. He is the founder and President of My Personal CFO Team



Constance A. Casselton

Constance A. Casselton began her career in the estate and trust arena as a legal assistant with a prominent Detroit, Michigan tax firm. She later worked in trust tax and administration for a corporate trust department at a major Detroit bank. After 20 years, and having attained her CPA license, she is engaged in practice with a multiple-office Flint-based certified public accounting firm. Her expertise continues to include estate and trust tax and administration.



James M. Castro

James M. Castro, C.P.A. has been a Principal of Castro, Thresher & Oliveira, P.C. in Attleboro, MA since 1996. His individual client base consists of hundreds of tax preparation and consulting engagements. Castro was previously employed as an audit manager for Ernst & Young, LLP and as the city auditor for Attleboro. A 1991 graduate of Assumption College, he is a licensed CPA in Massachusetts and Rhode Island, a registered investment representative, a licensed insurance broker, and a Certified Specialist in Estate Planning.


Francis J. Ciccarelli, Jr.

Francis graduated magna cum laude from Bryant College in 1986 with a Bachelor of Science in Business Administration. While there he received the Delta Mu Delta Award for Excellence in Business Administration. In 2003, Francis obtained his Masters of Science in Taxation with honors also from Bryant College. He has his own established Tax and Accounting Practice in Cranston, Rhode Island. His years of experience include individual tax planning and compliance, fiduciary accounting, estate administration, small business consulting and multi-state taxation. He is a member of the American Institute of Certified Public Accountants, the Rhode Island Society of Certified Public Accountants and the Rhode Island Association of Public Accountants.


Susan J. Clark

Sue Clark is a Tax Manager with CliftonLarsonAllen LLP. Formerly with Coopers & Lybrand and Norwest Trust and Investments, Sue has been with CLA since 1992. Sue specializes in the areas of fiduciary taxation and planning, estate taxation and planning, and individual tax planning and compliance. For the past several years, Sue has managed the tax engagements for the Trust Department of two local banks, literally hundreds of trust tax returns. Sue is a graduate of the University of Wisconsin-Eau Claire with a degree in public accounting. Sue is also a graduate of the Masters of Business Taxation program at the University of Minnesota.



Mary L. Clausen

Mary L. Clausen, CPA, is a graduate of Michigan State University with a B.A. in Accounting. She has 19 years of public accounting experience, primarily in tax. The past 11 years have been concentrated in estate, trust, individual and small business planning and taxation. She earned the designation of Certified Specialist in Estate Planning in 1999. Her professional associations include the Greater Lansing Estate Planning Council, serving as president in 1995-96, the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.



Barbara C. Cuite

With over 30 years experience in tax preparation and planning Barbara Cuite is proactive with regards to retirement planning and funding. Her firm, Cuite & Associates is a comprehensive tax and financial accounting services firm located in Tulsa, OK.



Stephen M. Cupit

A CPA SINCE 1975, STEVE CUPIT RECEIVED A MASTERS DEGREE IN TAXATION FROM THE UNIV. OF BALTIMORE IN 1980. STEVE HAS ASSISTED CLIENTS IN ADMINISTERING THEIR RETIREMENT PLANS SINCE 1979 AND IS AN ASSOCIATE IN THE REGIONAL CPA FIRM OF KAWG&F, P.A. SINCE 1980. STEVE HAS EXTENSIVE EXPERIENCE IN SMALL BUSINESS & INDIVIDUAL TAX PLANNING AND HAS EXTENDED HIS PROFESSIONAL HORIZONS TO INCLUDE RETIREMENT PLANNING.


Patrick J. Darcy

Patrick J. Darcy, CPA holds his CPA certification in New York and New Jersey. A graduate of Barnard Baruch College, Pat started his career with the Internal Revenue Service as an agent. Pat's past experience in litigation support, employee embezzlement and subterfuge compliments SDS's commitment to our clients. Pat has undergone extensive continuing education in Estate and Gift Tax Law and has received certification under the auspices of the NJCPA and NYCPA.



Martin A. Darocha

Martin Darocha has served as a Certified Public Accountant for over 20 years, serving individuals and their closely held businesses, estates and trusts.



Gail A. Davis

Gail A. Davis, CPA, is a veteran of more than 13 years with the firm. She provides tax, accounting, compliance and planning services to clients, their controllers and bookkeepers. Her extensive tax and accounting experience with closely held businesses includes real estate, manufacturing, construction and service companies, as well as estates and trusts. In addition to serving as quality control manager, client-help manager and trouble-shooter, Gail uses her experience in liaison with tax authorities, helping clients cut through the red tape to get results. A Certified Specialist in Estate Planning, Gail has a bachelor's degree in accounting and management information systems from Duquesne University, and she is currently in the University’s Masters in Taxation program. She is a member of the Pennsylvania Institute of CPAs, where she serves on several committees, the American Institute of CPAs, and the Pennsylvania Association of Notaries. Gail is also a member of the Accounting Advisory Board of Duquesne University’s School of Business and Administration.



Donna J. DeFilippi

Donna J. DeFilippi joined Sisterson & Co. LLP in 1987. Prior to joining the firm she spent nine years with several local public accounting firms. She is partner in charge of tax services to individuals and also directs the firm's personal financial planning practice, Sisterson Financial Design Associates. She provides tax consulting and tax planning services for a diverse group of sophisticated closely held C corporations, S corporations, investment and real estate partnerships and individuals. She has extensive experience in the taxation of high net worth individuals and regularly spends significant time providing advice in tax planning and research for the owners and executives of her business clients. The philosophy that Donna maintains is to provide coordinated, well-planned advice to maximize the benefit to both the business and its owners/executives. She strives to understand the goals of her clients in order to provide them with both income and estate tax advice to assist in meeting their wealth accumulation and wealth retention objectives. She has a public accounting background spanning over twenty years of complex tax consulting, tax compliance and client representation services for a diverse group of privately held enterprises in various industries including retail, wholesale, services, real estate investment and manufacturing. Her experience also includes tax planning to minimize the ever increasing state tax burden. Donna is also the partner-in-charge of the firm's continuing education tax program and has been an instructor in various areas of taxation including individual, partnership, estate and gift taxation, passive activity losses, and legal and ethical responsibilities in a tax practice.



David S. Delisi

Mr. Delisi is a 1974 graduate of Indiana University of Pennsylvania. He completed his Masters Degree in Business Administration in 1980 at Indiana University of Pennsylvania. Mr. Delisi has worked for a small local firm and a large Pittsburgh firm before establishing his own practice in 1985. During his tenure in Pittsburgh, Mr. Delisi was a Supervising Senior Accountant on several of the firm's audit engagements. Mr. Delisi served as an Associate Professor of Accounting at Indiana University of Pennsylvania. He has also taught at Westmoreland County Community College. Courses taught include: Principles of Accounting, Cost Accounting, Federal Taxation, and Auditing. Mr. Delisi has achieved the designation of Certified Specialist in Estate Planning.

Past President of Greensburg YMCA, Past President  of  Greensburg Rotary Club, Trustee of First Evangelical Lutheran Church, Member of Westmoreland County Historical Society, Past President of Greensburg Business Association,  Past President of Central Westmoreland United Way, Chairman of Eagle Scout dinner for Westmoreland-Fayette Council Boy Scouts of America, Chair of Fundraising for the Hempfield Spartan Marching Band, Board Member of Westmoreland County Community College Foundation, Trustee of the Greensburg YMCA.



Dennis R. Diebolt

Dennis R. Diebolt received a BBA from University of Michigan-Dearborn and a MBA from Michigan State University. He taught accounting and tax courses for over 20 years at University of Michigan-Dearborn. As a Certified Public Accountant and a Certified Specialist in Estate planning, Dennis specializes in estate planning, not-for-profit organizations, auditing, and income tax preparation.




Joseph M. Drozd

Mr. Drozd, a shareholder with Croft, Drozd & Company, P.C., is responsible for the firm's estate planning, estate administration and fraud investigation practices. He has served on client engagements in various industries, including construction, real estate development, service, nonprofit entities and other closely held businesses. He also has experience in tax planning, estate planning, personal financial planning, financial forecasts and projections and individual and corporate tax compliance. Drozd received his B.S. in accounting, cum laude, from the University of Delaware. CPA certification was attained in 1979. He has received Diplomate status (DABF) from the American Board of Forensic Accounting as well as a Certificate of Educational Achievement in Personal Financial Planning from the American Institute of Certified Public Accountants (AICPA). Mr. Drozd is a member of the American and Pennsylvania Institutes of Certified Public Accountants.


Donald D. Duncan

Since retiring from Northern Trust Company in 1997 to start D3 Financial Counselors, Don has focused on helping people achieve their goals through financial planning and risk- controlled investment management. During his 16+ years with Northern Trust, Don managed various portfolios in the Investment Management Division and served as a member of the division's management team.

Don received his Certified Public Accountant designation in 1985, earned a Masters of Business Administration from DePaul University in 1987 and became a Chartered Financial Analyst in 1992. In 1997, he earned the Certified Specialist in Estate Planning designation and, in 2000, the Certified Financial Planner designation.

Don is also past Chairman of the Illinois Financial Planning Association. With a strong conviction towards education, Don taught Financial Planning at DePaul University and Portfolio Management at Lewis University. Utilizing Don's teaching experience, D3 Financial Counselors also conducts customized seminars to business employees and association groups. Don and his wife, Cindi, live in Downers Grove with their children.



J. Diane Dunn

J. Diane Dunn received her BBA in accounting from Wichita State University, Wichita, Kansas in December 1983. Diane started her own accounting practice in 1993 after working for regional and local CPA firms for nine years. As a Certified Public Accountant and a Certified Specialist in Estate Planning, Diane specializes in estate planning, estate and trust administration and eldercare services. Her firm is also extensively involved in not-for-profit auditing, income tax return preparation and planning and accounting services.



George W. Elgee

George Elgee is a tax and consulting partner with the Certified Public Accounting firm of Elgee, Rehfeld & Funk, LLC. He graduated from the University of Idaho in 1973 with a Bachelor of Science degree in Accounting. He obtained his Alaska Certified Public Accountant's license in 1978. His responsibilities include tax preparation, tax planning, financial and estate planning and all other services related to tax laws. In addition, George is responsible for the firm's election-certification services, an area of expertise offered by the firm for more than 19 years. He is a Certified Valuation Analyst and is responsible for all business valuation engagements and litigation support services. He is also a Certified Specialist in Estate Planning.



Kirk V. Fegley

Kirk Fegley has been named managing partner at Fleming, Brockschmidt & Durkin PLL. Mr. Felgey has been a partner with the firm since 1987. He is a licensed certified public accountant in Ohio and Indiana. Also, he is the former chairman of the Management of an Accounting Practice Committee of the Ohio Society of Certified Public Accountants-Cincinnati Chapter.


Robert A. Feldmann

Robert Feldmann has 34 years of experience in public accounting, having earned his CPA certificate in Iowa on February 2, 1960. In addition, he has 10 years of experience in industry upper management.



Mark R. Freed

Mark R. Freed has been in public accounting since 1978. He is a principal in the accounting firm of Burnside & Lang, P.C., and in-charge of the firm's audit services. In that capacity, he is responsible for overseeing and assisting audit teams in planning and coordinating engagements and personally participates in providing and reviewing services provided to clients. Freed specializes in providing services to non-profit organizations, contractors, governmental units, and personal financial consulting and tax. He is currently serving on the Michigan Association of Certified Public Accountants peer review committee, its regional advisory council, and is past president of the Eastern Michigan chapter. Freed graduated from Saginaw Valley State University with a Bachelor of Business Administration degree, majoring in accounting. His professional organized memberships include the American Institute of Certified Public Accountants, Michigan Association of Certified Public Accountants, Northeastern Michigan Estate Planning Council, and the Construction Financial Management Association. He is also actively involved in many community civic organizations.



David G. Fussell

David Fussell has two college degrees: one in Economics and the other in Accounting. His background includes over 20 years of experience in tax preparation, accounting and financial consulting. His work experience includes both public accounting and the position of Corporate Controller. In addition to being a Certified Specialist in Estate Planning™ (CSEP), his other professional designations include Enrolled Agent (license to practice before the Internal Revenue Service), and Certified Fund Specialist. He has taught accounting and tax classes at area community colleges. He is also active in many community organizations and is former president of the Leadership Rome Alumni Association. Professional memberships include the National Association of Enrolled Agents, Institute of Management Accountants, and Georgia Society of CPAs. Mr. Fussell is a registered representative with H D Vest Securities, Inc. Securities are offered through H D Vest Investment Securities, Inc., Member SIPC, 6333 N. State Highway 161, Suite 400, Irving, TX 75038.



John W. Gilbert

John Gilbert has been a Tax Manager since 1996 with Sol Schwartz & Associates, P.C. in San Antonio, Texas. He has been practicing in public accounting for the past 20 years with 10 years specializing in the banking industry. In addition to providing audit, business consultation, financial planning and various other accounting related services, John has particular expertise in income tax planning and consultation. Having devoted his early years of public accounting experience with a national accounting firm, John brings an experienced viewpoint to his work. John's varied client base represents a mix of individuals, estates, trusts, partnerships, limited liability companies and corporations. As part of his commitment to his profession, John has lectured and written on various income tax topics to CPAs and attorneys in San Antonio. John received a Bachelor in Business Administration in 1973 and a Master in Public Administration in 1974 from St. Mary's University in San Antonio. He is a member of the AICPA and the Texas Society of CPAs.


Lillian Gonzalez

Lillian Gonzalez, CPA, MST, CSEP,CSRP has extensive experience in the area of non-profit accounting and taxation. Over the years, she has acted as a consultant and instructor for the Massachusetts Society of Certified Public Accountants (MSCPA), Neighborhood Reinvestment Corporation, YouthBuild U.S.A., and Jack Surgent & Associates. Lillian Gonzalez is a recipient of the MSCPA’s “2010 Women to Watch Award” in the "Experienced Leaders" category. In 1994, she was named outstanding instructor by the Massachusetts Society of Certified Public Accountants, Inc. for presenting herself as a top discussion leader for CPE courses.  

In addition, she has created and conducted courses for Massachusetts Society of Certified Public Accountants, Inc.’s, the Boston Women's Fund Annual Conference, Tufts University Management Institute, Associated Grant makers, The Support Center of Massachusetts, Accounting Assistance Program and various private foundations. Over the years, she has assisted non-profit agencies in developing alternative fund-raising strategies and operational models to enhance revenue collection. She has received her Certificate in Education Achievement (CEA) for both Personal Financing Planning and Governmental Accounting and Auditing and has become a certified specialist in estate and retirement planning. In addition, Ms. Gonzalez is responsible for over 100 corporate, trust and partnership returns and 900 individual returns, and performs certified audits.

She is a past board member of the Support Center of Massachusetts, Inc., and is a past member of the Massachusetts Society of CPA's Grantee and Not-for-Profit Committee, past treasurer at Arlington Street Church, past advisory board member at the Boston Foundation, past treasurer at La Alianza Hispana, Inc., past community advisory board member at WGBH, and current advisory board member of Wheelock Family Theater. She also published an article in the spring, 1992, for the CPA Review entitled "Illustrating UBI".

Ms. Gonzalez is bilingual and is a well-respected leader in the Latino community as well as in the non-profit community. In September 1994, she appeared on the Fox-25 production "When I Was a Girl". She believes in the importance of promoting leadership within the community among youth as well as on a professional level. Recently, because of tax issues associated with same gender marriages, she has interviewed on NPR and has been quoted in USA Today and The Boston Globe



Sandra L. Graven

Sandra Graven is a Manager with the firm of Kemper CPA Group, LLP at the Mattoon, IL office. Sandra joined Kemper CPA Group, LLP in 2008 as a result of a merger between Kemper and Jones & Greathouse CPA's. Sandra has been in the accounting field for over 30 years. The firm specializes in estate planning, income tax preparation, auditing, payroll services and accounting services.



Leonard A. Grey

Sole proprietor, currently with three staff. Working with small to medium sized clients with annual revenues of up to $50,000,000 per year. Preparing reviews and compilations for clients. Most recent audit client was Mortgage Company with $4,000,000 in sales.

Experienced in manufacturing, construction, medical, legal and other service related industries. Other areas of expertise include individual income tax; retirement planning and taxation; litigation support; business valuations; divorce planning.

Leonard graduated from Wayne State University with a Bachelor of Science in Business Administration and with a major in accounting. Leonard became a Certified Public Accountant in March 1971.


Robert A. Hagenow

Bob joined Maillie, Falconiero & Company, LLP in June 2009 as a Tax Manager. He is a tax professional with over 23 years experience in public accounting (nine with international accounting firms). Bob serves a wide variety of corporation, partnership and S corporation clients. He has a broad background in tax issues relating to federal and state tax compliance. His experience includes working with separate entities and those in a consolidated group environment. He has provided services ranging from cost segregation, employee benefit design, research credit studies and like-kind exchanges, among others. He has over 11 years of planning and compliance experience in issues relating to qualified retirement and other employee benefit plans. Bob earned a BS degree in accounting from Central Connecticut State University and a master of taxation from Villanova University. He is a member of the tax practice section of the American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA).


Jeremy L. Hafele

Jeremy joined Riney, Hancock & Co in 1995. He is a Certified Public Accountant in Indiana and Kentucky and a registered CPA in Illinois. He provides a full range of consulting, tax and accounting services with an emphasis on estate planning and tax consulting for individual taxpayers.


Celia C. Hall

Celia C. Hall, CPA, CSEP has been practicing in St. Petersburg, Florida since 1974. She is president of Celia C. Hall, CPA., PA which is a sophisticated tax practice geared toward high-income individuals, trusts and estates, and small businesses. Prior to forming this firm in 1987, she was a tax manager with an international CPA firm. She currently holds memberships in the American Institute of Certified Public Accountants, the AICPA Tax Division, the Florida Institute of Certified Public Accountants (past member of the Board of Governors of the FICPA), and the Suncoast Estate Planning Council. She is past president of the West Coast Chapter of the FICPA and the Pinellas County Estate Planning Council and has held leadership positions on the boards of several non-profits.


Michael L. Hanisko

Michael L.Hanisko joined Weinlander Fitzhugh in June of 1984. Mike is a graduate of Central Michigan University with a Bachelor of Science in Business Administration degree as an accounting major. Mike became a partner with the firm in 1995. While experienced in all facets of client service, a majority of his work is in the area of financial audits and reviews, business planning, individual estate and tax planning and tax return preparation for all types of entities. His audit and review experience includes large and small manufacturing operations, government entities and a broad range of service and no-for-profit entities. Mike has developed a significant estate, retirement and tax planning practice over the years.



Michael E. Helton


Concentration in the areas of Estate and Trust accounting, tax planning and preparation, Federal and State Income Tax planning and preparation, IRS matters and small business consulting. Graduated: Shawnee State University (Portsmouth, OH), 1995, BSBA in Accounting, Member: Florida Institue of CPA's, American Institute of CPA's, Florida State Board of Accountancy, Tampa Bay Estate Planning Council. Currently sitting on the Board of Directors of Easter Seals Florida, Inc., Tampa Bay Region.


Glenn P. Hicks


Not available at this time.


Kevin E. Hines

Mr. Hines has over 20 years experience providing clients with a variety of tax and management advisory services. His experience has been concentrated in the area of closely held businesses and related owners handling issues of estate planning, succession planning, business start-ups, acquisitions and sales. Meyers Brothers, P.C., the largest public accounting firm located in Western Massachusetts, has been providing services to closely-held business owners for over 50 years. Mr. Hines was recently admitted as a partner of the firm.



Joseph A. Hinske

Mr. Hinske has a BS in Business from Charleston Southern University, A MS in Accountancy from the University of Charleston SC, and is a CPA. He is a member of the Mt Pleasant Rotary Club, is Treasurer of the Mt Pleasant Business Association, and is Treasurer for the Friends of Keep Charleston Beautiful.



Kristofer K. Hoffman


Kris Hoffman earned his Bachelor's of Science and Master's of Accountancy from The University of Tennessee at Knoxville. He spent three years working at Deloitte & Touche, LLP before joining Bumpus Hall CPAs, PC where he focuses on taxation of individuals and businesses. He is licensed as a certified public accountant in the state of Tennessee, and Kris is a member of both the AICPA and the Tennessee Society of CPA's.


R. Milton Howell III


Milton has focused on taxation issues as a CPA for about twenty years, including tax research, structuring complex tax transactions, tax planning for estate, income, and gift tax matters, and representing clients before federal, state, and local tax authorities. His specialty is handling the tax matters that closely-held businesses and their owners face day to day.



Albert J. Isacks


Albert J. Isacks is the tax manager at Brown Schwab Bergquist & Co. and joined BSB in 1993 after serving as the trust tax manager for a local bank trust department. He has over 20 years experience in tax and estate planning. A Vietnam veteran, he earned a BS in Accounting and an MBA degree, both from Gannon University. He is a member of both the American and Pennsylvania Institutes of Certified Public Accountants and serves on the PICPA Estate and Personal Financial Planning Conference Committee. He is currently the Secretary of the Estate Planning Council of Erie and the treasurer of Hospice of Metropolitan Erie. Al is a past president of the Erie Chapter and a past National Director of the Institute of Management Accountants.



Amber Martin Johnson

Amber Martin Johnson, CPA and CSEP is a graduate of Northern Illinois University with a Bachelor's Degree in Accountancy and a Master's Degree in Taxation.



Penny H. Johnson

Penny Johnson, received her Bachelor of Science degree in Accounting from East Carolina University, Greenville, North Carolina, graduating Magna Cum Laude in December 1987. She earned her Certified Public Accountant's license in March 1990. She is currently a tax manager for Dixon Odom, PLLC; and has been with the Southern Pines, North Carolina office of Dixon Odom since 1999. In 2003, she completed the Certified Specialist in Estate Planning program and earned the CSEP designation. Penny specializes in assisting clients with estate, trust, gift, corporate, partnership, non-profit, and individual tax planning and compliance. Her background also includes assisting clients with financial statement preparation, business and estate planning and consulting. She is a member of the American Institute of Certified Public Accountants (AICPA), the North Carolina Association of Certified Public Accountants (NCACPA), the Pinehurst Rotary Club, Moore County Planning Department Board of Adjustment serving as an Alternate and First Baptist Church of Southern Pines.



Charles T. Jones

Since 1980, Charles (Terry) Jones has served as president of Terry Jones & Associates, PC, a CPA and business consulting firm in Mobile, Alabama. He received his undergraduate and MBA degrees from the University of South Alabama. Jones holds the professional designations of CPA (Certified Public Accountant), CFP™ (Certified Financial Planner), PFS (Personal Financial Specialist), and CSEP (Certified Specialist in Estate Planning). Jones has spoken at more than 75 organizations on the topics of income taxes, estate taxes, and business finances.



Thomas D. Jones

EDUCATION
• 1981 Graduate of Wayne State College
Business Administration, Finance
• 1996 Graduate of Wayne State College
Masters in Business Administration
PROFFESIONAL WORK HISTORY
• 11 Years – Public Accounting



James A. Kach


Jim Kach CPA is the founding partner of Kach Hartman, Ltd. Jim graduated from the University of Illinois in 1969 with a Bachelor of Science degree in marketing. He continued at the University of Illinois and obtained his Masters of Business Administration in 1972. Upon graduation, Jim was employed as an accountant at two medium size accounting firms in the Chicago area. In 1978 he formed his own practice, which has evolved into what is known today as Kach Hartman Ltd.

Jim is a member of the American Institute of Certified Public Accountants and the Illinois CPA Society. In 2001 Jim competed the coursework and earned the professional designation of Certified Specialist in Estate Planning.

Jim and his wife reside in Highland Park, IL. He plays an active role in serving his local community through his involvement with the local chapter of United Way for which he has served as Treasurer since 2000. Jim enjoys a wide array of hobbies including tennis and piano. He is also an avid collector of railroad memorabilia.



Vicki J. Kelsey
Vicki Kelsey is a graduate of Indiana University School of Business with a degree in accounting. She has worked in the field of Estate and Trust Planning for more than 20 years.


Eric H. Kent

Mr. Kent is a 1968 graduate of University of Michigan Business School and holds an MBA. He was certified in the state of Michigan in 1972 and has thirty years experience in taxation and tax planning.


Gerald L. Kestenbaum

Jerry is a practicing CPA, serving Metropolitan New York & New Jersey, Westchester and Rockland Counties, for over 25 years. His full service firm does Accounting for Individuals and Businesses, Tax Return preparation, IRS and State Audit representation, Credit Line assistance, as well as, Payroll and Sales Tax compliance. He has extensive experience in Wholesale, Importing, Manufacturing, Retail and Real Estate. The CSRP designation, its coursework and continuing education requirements, is complimented by his Investment Advisor and Portfolio Planning background. As a member of the NYS Society of CPAs he serves on the Committee for Cooperation with Community Business. In the Rockland Business Association he is a participant in the Small Business Council. Jerry's academic credentials include a BS from Cornell University, an MBA from The Baruch School of Business and an MS from Iona College.



Frank R. Kistner

Frank R. Kistner CPA, CSEP is a sole practitioner with an office in Clifton, Virginia. Frank graduated Cum Laude from George Mason University in Fairfax, Virginia earning a Bachelor of Science in Business Administration with a concentration in accounting. Frank has over twenty-five years of experience, including a broad range of experience in general accounting, cost accounting, and taxation of individuals and small businesses

Steven T. Kohman

Steven has maintained his designation as a Certifed Specialist in Estate Planning since 1999. Through his education and experience in estate planning, he helps clients to transfer estate assets to succeeding generations with maximum estate/gift tax savings through the use of various trusts, tax elections, will provisions, and valuation decisions. Through the use of specialized software he has developed, Steven works closely with retirement-minded clients to model financial plans to determine how their assets will provide for them throughout their lives and into sucessive generations. Steven has also developed a comprehensive program to help clients decide whether a conversion of their regular IRA account to a Roth IRA is appropriate.


Gregory S. Kornick

Mr. Kornick is a founding partner of Chemel Kornick & Company, LLC, a regional CPA firm specializing in personal, family, and business wealth accumulation and tax strategies. He serves as the primary service provider to numerous high net worth families including several family offices, closely held businesses, and executives.


Karen Kryla

Karen Kryla is a Family Business Advisor and former Partner with the wine business advisory firm of MKF. Karen works exclusively with family businesses to help them to find ways to prosper into the next generation. She is a CPA, a Certified Specialist in Estate Planning, and holds a Certificate in Family Business Advising from the Family Firm Institute.



Joseph M. Larsen

1986 graduate of Brigham Young University with a Master's degree in Accounting. He is past secretary/treasurer of the Utah Valley Estate Planning Council. Mr Larsen services family businesses and their owners.



William R. Lazor

William R. Lazor, CPA, CSEP is an officer/shareholder with the certified public accounting firm of Kronick Kalada Berdy & Co. PC, located in Kingston, PA. He concentrates in the area of taxation, with a particular expertise in the areas of local and multi-state taxation. Bill received his BS degree in Commerce and Finance from Wilkes College (University) and holds CPA licenses in both Pennsylvania and New York. Bill earned the designation Certified Specialist in Estate Planning from The National Institute for Excellence in Professional Education, LLC. He has been practicing at the partner level for over twenty-one years. In addition to speaking for the Pennsylvania Institute of CPA's (PICPA) and the Internal Revenue Service on matters of taxation, Bill was a member of the editorial advisory board of the Tri State Tax Letter Plus published by Harcourt Brace and has co-authored three issues of the Tax Guide for Pennsylvania Legislators published by the PICPA. Bill authored an article for the PICPA explaining local tax reform (Act 50 of 1998). He also appeared on a weekly live phone-in radio program during the tax season and the television series Money Talks produced by the PICPA. Bill is a member of the Tax Division of the American Institute of CPA's (AICPA) and is a past member of the AICPA's national governing Council. He is also a member of the Pennsylvania Institute and New York State Society of CPA's, serving on the PICPA's State Tax Committee and is a former Chairman of the Trustees of the PICPA's Scholarship Fund. At present, Bill is a Vice President of the Pennsylvania Institute of CPA's. Bill is an officer/shareholder of Keystone Financial Advisors, Inc., Kingston, PA. He is registered with the National Association of Securities Dealers and the New York Stock Exchange in general securities and is registered in the Commonwealth of Pennsylvania as a Registered Investment Advisor. He also maintains a license for life, health and accident insurance in the Commonwealth of Pennsylvania. Bill and his wife Mary Ann reside in Scranton, PA and have five children and two grandchildren.



Bonnie L. Mackey

Bonnie has been a resident of South Florida since 1965 and a practicing CPA since 1995. She graduated from the University of South Florida in 1992 with an extended Bachelor of Science in Business Administration Degree. In 2000, Bonnie received her Certified Specialist in Estate Planning (CSEP) designation from the National Institute for Excellence in Professional Education, LLC. Her background includes all facets of accounting, including financial statement and tax preparation, as well as computer software and bookkeeping assistance. In addition, Bonnie is an instructor for the BeckerConviser CPA Review course and a third degree black belt and instructor in Tae Kwon Do. She is a past board member of the Women's Chamber of Commerce of Broward County, member of the American Women's Society of CPAs, and American Legion Auxiliary member in addition to the firm's other affiliations.



Ellyn W. Marell

Ellyn has a strong mix of technical skills in trusts, estates, individual taxation, private foundations, charitable giving vehicles, and planning for high net worth individuals.  She has a passionate interest in assisting clients and their advisors with their planning, return filing and other compliance needs in these areas.  She is a CPA, who earned her Certified Specialist in Estate Planning Designation (CSEP) from the National Institute for Excellence in Professional Education, LLC. in 2002.   She is a member of the AICPA, MN Society of CPAs, the Mpls Estate Planning Council, and the MN Planned Giving Council.  She has been quoted in MN Law and Politics magazine and The Practical Accountant.  She is an active volunteer serving on the professional advisory board of the Women’s Foundation of MN, the board of the Minneapolis section of the National Council of Jewish Women, actively involved in her synagogue and many other activities.



David K. McCarthy

David K. McCarthy, CPA, is a Shareholder with Rea & Associates, Inc., a full service CPA firm with offices located throughout Ohio. Mr. McCarthy holds a bachelor's degree in Accounting from the University of Akron and is a Certified Public Accountant. He specializes in taxation, business consulting, and estate planning. He is a member of the Medina County Estate Planning Council, Medina Jaycees, United Way of Medina County Board of Trustees, and the Alternative Paths, Inc. Board of Trustees. Mr. McCarthy and his wife, Ann, live in Medina and have two children, Zack and Meghan. He enjoys camping and hiking in his spare time.


Susan J. McCarthy

I am an independent business & tax consultant. I am licensed as a Certified Public Accountant (CPA) in MA, have a Bachelor's degree in Accounting, a Master's degree in Taxation (MST) & an estate planning certification (CSEP). I have over 28 years' experience providing diverse services on a concierge level with an emphasis in estate planning (with a focus on eldercare) & business consulting (with a focus on nonprofit organizations). I strongly believe that my primary mission is to be my client's advocate. My goal is to ensure that my clients feel comfortable/confident about their financial & business needs/goals. My professional & personal experience over time has taught me to truly listen to people & get to know them as unique individuals. I have learned to help them identify their specific needs.


Eugene J. Miller

Gene Miller earned his Bachelor of Science Degree in Accounting from Robert Morris College in Pittsburgh. He began his accounting career in Elyria, Ohio. After extensive career experience in public and private accounting, he acquired an accounting firm in Punxsutawney, Pennsylvania where he has expanded his professional services to include various aspects of estate planning.



David B. Mikolajczak

Dave's primary practice area is taxation (individual, corporate and fiduciary) with emphasis in tax planning, estate planning, and business succession planning. His clients include a diverse group of individuals and family business owners. He has extensive experience in employee benefit consulting, charitable organizations, and planned giving. He is a member of the American Institute of Certified Public Accountants (also a member of its Tax Division), Michigan Association of Certified Public Accountants, and the Northeast Michigan Estate Planning Council (past president). As a partner in the firm of Andrews Hooper & Pavlik P.L.C. Dave leads the firm's Wealth Management Services team.



Daniel G. Missad

Daniel G. Missad began his career with a local firm in Kalamazoo, Michigan, where he spent a year before joining Siegfried, Crandall, Vos & Lewis, P.C. in 1979. He has since developed specialized expertise in the field of taxation, with particular emphasis on estates, trusts, and individual and business tax planning. He has served a wide range of clients, including retail, wholesale, and construction, as well as professional service groups and is currently partner-in-charge of the firm's tax practice. Dan has been active in both church and civic groups as a board member and is a member of the AICPA, as well as the MACPA.


Keith Mitcham

Keith Mitcham, MS CFP® ChFC CSEP is part owner of Strategic Financial Advisors. He has earned his BS degree in education from the University of Houston. He also holds a Master of Science (MS) degree with an academic emphasis in financial planning from the College for Financial Planning. The Master of Science degree is the highest level of financial planning education available from the College for Financial Planning. Keith holds the certification of a Certified Financial Planner™
professional, Chartered Financial Consultant (ChFC), Certified Specialist in Estate Planning (CSEP), and is an authorized counselor with Christian Financial Concepts based in Atlanta, GA. Keith has over 18 years experience in working with individuals in the areas of investment analysis, retirement planning, income tax and estate tax/transfer planning and insurance design. His practice has provided financial planning advice for families, executives, and business owners. He has taught personal finance and investments in both public and private workshops and for major corporations. He is a member of the International Board of Certified Financial Planners and the Financial Planning Association.



Vie Mixon

Vie Mixon, CPA, CSEP is the managing shareholder of Vie Mixon CPA PLLC in Humble, Texas. In 1994, she graduated cum laude with a Bachelor of Accountancy and a BBA in Accounting from the University of Houston and became a Texas licensed CPA in 1995. Ms. Mixon was awarded the Certified Specialist in Estate Planning™ designation in 2007 and in 2008 was certified as a Woman Business Enterprise (WBE). Vie has been practicing in public accounting since 1995 and has worked extensively in the area of tax with a client base comprised of small-to-medium size enterprises, including businesses, estates, trusts, non-profit organizations and individuals. Vie is a member of the AICPA and the Texas Society of CPAs. She is an active member of Lakeside Bible Church, numerous professional networking organizations, and serves on the boards of several non-profit organizations.



Thomas Mohle

Thomas Mohle, CPA, MBA has over 25 years of wide-ranging experience in accounting and financial management. His firm, TM Financial specializes in fiduciary accountings for estates, trusts and guardianships and also prepares federal estate & state inheritance and estate returns as well as fiduciary income tax returns and in addition offers small business accounting services. Thomas has a B.A from Rutgers University and an MBA from Fairleigh Dickinson University. He is a member of the AICPA, the NJSCPA and the Greater New Jersey Estate Planning Council .


Jeanmarie F. Moore

JEANMARIE F. MOORE, CPA, CSEP, AEP has been in the field of public accounting for more than 29 years and is a partner at Klatzkin & Company LLP, Jeanmarie specializes in providing accounting, auditing and tax services for individuals and small business, particularly in the areas of elder care, estates and trusts. She holds the designations of Certified Specialist in Estate Planning and Accredited Estate Planner. A graduate of Thomas Edison State College with a BS in Business Administration, she is certified in Pennsylvania and New Jersey. She is a member of the American Institute of CPAs and the New Jersey Society of CPAs. She is an active member and a past president of the Mercer County Estate Planning Council. She is an active member of the Bucks County Estate Planning



 


Steven L. Moyer


Steve Moyer, CPA, CSEP, CCPS is a partner in the firm Canon Capital which provides CPA services, Wealth Management and Computer Solutions. He is a memeber of both the AICPA and PICPA. He has been practicing in public accounting for over 20 years. He specializes in tax, estates and trusts, financial & college planning services. He also has significant experience in the church and non profit tax area. In addition to being a CPA he also holds designations as a Certified College Planning Specialist (CCPS) and Certified Specialist In Estate Planning (CSEP).



Louie A. Mukai


As President and Shareholder of Mukai, Greenlee & Company, P.C., Mr. Mukai has over 28 years of experience in income tax planning and consulting for a variety of individuals and organizations with extensive expertise in corporate and partnership taxation, international taxation, and estate and gift tax planning. Mr. Mukai received his Bachelor of Science in Accounting from Arizona State University and has acquired the following certifications and licenses: Certified Public Accountant in Arizona; Certified Specialist in Estate Planning in Arizona, Certificate of Educational Achievement in Estate Planning; Certificate of Educational Achievement & Tax Planning and Advising for Closely Held Businesses; Series 7 General Securities License; and holds Life, Disability, and Variable Annuities Insurance Licenses.


David M. Mysliwiec

David graduated from Siena College in 1989 with a BBA degree in Accounting. Prior to that, in 1987 he graduated from Hudson Valley Community College with an Associates degree. He spent 5 years working as a tax analyst/reviewer for the largest fee-based financial services firm in the United States, where he assisted in providing advice to CEOs, entertainers and other high-net-worth individuals. David has since accumulated 11 years of public accounting experience. He has been a Certified Public Accountant since 1998, a Certified Financial Planner since 2001, a Personal Financial Specialist since 2002, and a Certified Specialist in Estate Planning since 2004. He is a member of the American Institute of Certified Public Accountants, New York State Society of Certified Public Accountants, Financial Planning Association, National Association of Tax Professionals, and was recently listed as an expert tax practitioner in The Directory of Tax Professionals 2003.



Peggy Tomisek Nasti

Peggy
Tomisek Nasti, CPA, CSEP specializes in the areas of individual income taxation, trust income taxation, and estate planning. She graduated with honors from the University of Illinois in 1978 with a Bachelor of Science degree in Accounting. She worked in the auditing department of a national accounting firm for three years. She then transferred to the firm's tax department where she worked in the areas of individual and corporate income taxation for the next four years. She started her own tax practice in 1985. Peggy received her designation as a Certified Specialist in Estate Planning on October 1, 2003. In November, 2012, Peggy received her  Master of Science in Taxation with Distinction from DePaul University. Peggy is currently the Publicity Chair Treasurer (and a Past President) of the Fox Valley Chapter of the Illinois CPA Society, www.ICPAS.org.  She is the Secretary Vice President of the DuPage County Estate Planning Council, www.dpestateplan.org. Peggy is a licensed CPA in the State of Illinois.

Cindy Ann C. Pagano

Cindy Ann C. Pagano, CPA has over twenty years of small business and individual taxation experience. She is a 1988 graduate of Elizabethtown College, Pennsylvania with a degree in Accounting and earned her Certified Public Accountant’s license in 1992. She is a member of the American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA). She earned her Certified Specialist in Retirement Planning in December 2000. She is currently with Klingler & Associates, P.C. in Carlisle, Pennsylvania.




Joan M. Paquette

After 20 years of experience working for Fortune 500 companies, Joan opened her CPA firm in 1995.  She draws on her business experience as well as her education to help business owners succeed.  Joan graduated summa cum laude with a Bachelors Degree in Accounting from the University of Central Florida and a Masters of Business Administration (MBA) from the Florida Institute of Technology.  As a Florida-licensed CPA, Joan is an active member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA).

Joan has earned the Personal Financial Specialist (PFS) designation, which can only be acquired by CPAs who are AICPA members (binding them to the Code of Professional Conduct), have a minimum of 3,000 hours of financial advisory business experience, fulfill ongoing continuing education requirements, and complete a rigorous exam.

After completing a comprehensive program, Joan has also earned the Certified Specialist in Estate Planning (CSEP) designation.  As a result, she can authoritatively advise clients concerning estate and trust matters as well as the related tax filing requirements.    

As early as 1998, Joan saw the need to add financial services to her practice to provide a holistic approach to each client’s financial health.  Through the integration of her CPA expertise with her knowledge of and experience with financial matters, Joan is uniquely qualified to offer true financial and business solutions to her clients with no tax “surprises”.



Carolyn Gordon Parlier

Carolyn is a 1988 summa cum laude graduate of Mitchell Community College in Statesville, NC, where she earned A.A.S. degrees in both accounting and business administration. She was employed by a Statesville CPA firm working in the area of taxation for almost eleven years (July 1988-April 1999). She was licensed as a CPA in 1996 and is a member of the AICPA and the NCACPA.





Mina M. Patel

Mina Patel, CPA, is a Manager at Cerefice & Company where she oversees audits, reviews and compilations, estate planning, and tax preparation. Her expertise expands to include accounting software, tax preparation software, spreadsheet programs, and database management. Before joining her current firm, Mrs. Patel was a staff auditor for Konigsberg, Wolf, and Company before deciding to provide tax preparation services for individuals and small businesses. Mrs. Patel graduated with high honors from Lehigh University with a bachelor's degree in accounting and received her master's from Rutgers University. She is the recipient of both the School of Business Management Alumni Association Prize and the Ackerman Memorial Prize. She is also a member of the AICPA and the New Jersey Society of CPAs.


Debra A. Phillippi

Debra is a Certified Public Accountant with over 30 years of experience in public accounting. She received her Bachelor of Science degree in Business Administration with an emphasis on Accounting from West Virginia University. She started her own accounting practice in 2009. She specializes in estate planning, estate and gift taxation, as well as individual and fiduciary income taxation. She holds a CPA license in Pennsylvania and West Virginia. She is a member of the American Institute of CPA’s and also a member of the Private Companies Practice Section of the AICPA. She earned her Certified Specialist in Estate Planning designation in 2000 and regularly attends continuing professional education in accounting, tax and estate planning. She has served as past President and on the Board of Directors of the Estate Planning Council of Cambria and Somerset Counties. She has also served as President and Treasurer of the Board of Directors of Cambria Residential Services, a non-profit organization that provides housing and services for the disabled.


Sandra R. Prebeg

Ms. Prebeg has over 20 years experience in tax consultation. Since 1994, she has specialized in Estate, Gift, Trust and Individual income taxes. She also has a great deal of experience in farm taxation and preparation of Farm estate tax returns.


John C. Reed

John Reed, CPA, CCIFP, CITP, CSEP is a Construction and Real Estate Group Partner with CliftonLarsonAllen LLP. John received his Bachelor's degree from the University of Maryland and his Master's degree in Accounting from NOVA University in Fort Lauderdale. John concentrates his accounting expertise in service to construction contractors. As a trusted business advisor, he consults with clients regarding business strategy, technology improvements, tax and financial issues. A member of the Florida Institute of CPA's, John is a member and past chair of their Construction Industry Conference Committee. John is the Treasurer of the Lee County Building Industry Association. John has earned a Certificate of Educational Achievement in Tax Planning and Advising for closely-held businesses from the American Institute of CPA's



Daniel R. Robertson

Daniel R. Robertson, CPA, CVA, CSEP, is a current shareholder of Agler & Gaeddert, Chartered, which has offices in Emporia, Ottawa and Paola, Kansas. Dan is located in the Emporia office. He received his Bachelor of Science Degree in Business and Accounting from Kansas University in December 1988. He has twelve years of public accounting experience, specializing in tax, estate planning, and business consulting. He just recently completed training and education for accreditation as a Certified Valuation Analyst along with accreditation as a Certified Specialist in Estate Planning. Dan is affiliated with the American Institute of Certified Public Accountants, Kansas Society of Certified Public Accountants, National Association of Certified Valuation Analysts, and the National Institute for Excellence in Professional Education, LLC. He is also involved in the local community and area Chamber of Commerce as a Chamber Ambassador and will graduate from the Leadership Emporia class of 2000 on March 17, 2000.


Ted M Rouadi

Ted M Rouadi has been a practicing CPA in the Glendale, Pasadena and Los Angeles area for more  than 30 years. My practice is concentrated in all aspects of personal and business taxation. In addition, I have been an professor of accounting and taxation at the University of Phoenix for the past 14 years. My bachelor degree is from SUNY Albany and my Masters of Business Administration is from St. Bernardine of Siena College. I hold CPA certificates in the state of Florida and California.



Vance A. Roy

Vance A. Roy, CPA, CSEP is a graduate of Penn State University and a partner in the Cpa firm of Conti, Stewart, Roy and Associates located in Greensburg, PA. He has 29 years of public accounting experience, specializing in auditing and consulting for small businesses, individuals and non-profit organizations. His consulting work extends to accounting, income tax compliance and business continuations planning for small businesses, as well as estate tax compliance and planning for individuals, estates and trusts. He is a member of the American and Pennsylvania Institutes of Certified Public Accountants (PICPA) and has been active in the leadership of the accounting profession, having served as President, Executive Committee Member and Continuing Education Chairman of the Southwestern Chapter of the PICPA, Council Member of Continuing Education Committee Member at the state level of the PICPA, and Secretary and Chairman of the East Suburban Practice Management Group, an association of CPA firms in Allegheny, Westmoreland, Cambria and Indiana Counties. He is also a member of the National Association of Accountants and the Pennsylvania Society of Public Accountants.



Constance M. Runkel

Constance M.Runkel, CPA, CSEP joined the professional staff of Heaton & Eadie in January 1990. In 2008 Heaton & Eadie merged with Katz, Sapper & Miller. She is a 1989 graduate of Indiana University where she received her Bachelor of Science degree in accounting. Ms.Runkel has focused on tax and business consulting services for a variety of business types including medical practices, personal service corporations and retirement trusts. She is responsible for providing accounting, taxation, reimbursement and practice management consulting services to her clientele, primarily medical and dental practices. Ms. Runkel also has extensive experience in the taxation of medical practices, dental practices, professional corporations, S-corporations and individuals. Ms. Runkel is a member of the American Institute of Certified Public Accountants and the Indiana CPA Society. Ms. Runkel is currently the Agency Council Treasurer of Catholic Charities Indianapolis. Connie is married with two young daughters and actively participates in Girl Scouting activities.



Stuart M. Sakwa

Stuart M. Sakwa is a graduate of the University of Michigan (B.A. in prelegal studies, 1973) and Walsh College (B.A. in Accountancy, 1975 and M.S. in Taxation, 1984). He is a shareholder of Grant & Silverman CPAs, P.C. and a member of Vision Financial Consultants LLC. He has practiced in the public accounting arena since 1976 and specializes in the areas of tax and financial planning. He is a member of the Michigan Association of CPAs (Former Chair, Communications Subcommittee and Member, Personal Financial Planning Subcommittee) and the American Institute of CPAs (Member, Personal Financial Planning and Tax Divisions). AICPA CEA in Personal Financial Planning, 1989. Certified Specialist in Estate Planning, 1999.



Glen C. Sauer

Glen C. Sauer received his Bachelor of Business Administration degree from Eastern Michigan University in 1970, and became a CPA in 1974. For the first ten years of his career, he worked for a small CPA firm in the Detroit area, and since 1980, he has been employed by Foote and Lloyd, CPA's, in Battle Creek. Since this is a small firm, he is involved in all types of work, including small business accounting, and auditing of businesses, municipalities, non-profit organizations and retirement plans. But his main interest is in personal income tax, and he especially enjoys working with older taxpayers. Because half of his clients are over the age of 65, estate planning, estate and gift taxes and fiduciary taxation are becoming a special area of interest and expertise. He received the Certificate of Educational Achievement in Estate Planning in 1999, and later that year was in the initial group to receive the Certified Specialist in Estate Planning designation. Mr. Sauer is a member of the American Institute of CPA's and its tax division, the Michigan Association of CPA's and the Calhoun County Estate Planners Council.



Henry Franklin Sauls, Jr.

Frank was born in Tifton Ga. and graduated from Tift County High. He completed his college training graduating with honors from both Abraham Baldwin College in 1977, and Valdosta State College in 1979. He passed the CPA exam in 1981, and is licensed to practice accounting in both Georgia and Florida. He was admitted as a partner in the firm of Allen Pritchett and Bassett in 1989.



Eric Schmiedel

As a Tax Manager working with closely-held corporations and small business owners, Eric provides high-quality tax compliance and planning services to a diverse client base covering trucking companies, auto dealers, wholesalers, professional service providers and not-for-profit entities. Eric is on the board of directors and currently serving as President of the York County Estate Planning Council.



Karen S. Schmidt

Karen S. Schmidt, CPA, CSEP is the estate planning and probate practice manager for Elms, Faris & Company, LLP. She is a graduate of the University of Texas of the Permian Basin with a BBA in Accountancy and Information Systems. Ms. Schmidt was affiliated with several area law firms prior to joining the firm in 2002, and has extensive experience as a CPA/legal assistant to an attorney board certified in Estate Planning and Probate by the Texas Board of Legal Specialization. Ms. Schmidt was awarded the Certified Specialist in Estate Planning™ designation by The National Institute for Excellence in Professional Education, LLC in 2007. She has served as a member of the Texas Society of Certified Public Accountants Advanced Estate Planning Conference Committee since 2005. Ms. Schmidt is a member of the Texas Society of Certified Public Accountants, the American Institute of Certified Public Accountants, Permian Basin Chapter Texas Society of Certified Public Accountants, and the Midland Business and Estate Council. She is actively involved in various civic organizations and is a graduate of Leadership Midland.



Raymond F. Schultheis

CPA Licensed in New York (1977) and Florida (1983)
Certified Specialist in Estate Planning (1999)
Certificate of Educational Achievement in Estate Planning (1997)
Experienced in assisting Individuals, Attorneys, Insurance and Investment Advisors with Estate and Trust planning and compliance
Strathmore’s Who’s Who (1997 - Present)
Adjunct Professor of Accounting (St. John Fisher College, Rochester, NY)
Decorated Army Retiree (Bronze Star, Army Commendation Medal, …)


Sol Schwartz

Sol Schwartz, managing shareholder of Sol Schwartz & Associates, P.C. in San Antonio, Texas, founded the firm in October 1980. Previously, he was the partner-in-charge of the San Antonio office of a national accounting firm. He has been active in numerous taxation committees for the AICPA and the Texas Society of CPAs. He served on the AICPA federal tax division committee on S Corporations, the steering committee of the AICPA National Tax Training School, and chaired the "Task Force to Revise Partnership Tax Laws" for the AICPA. Sol has chaired various committees for the Texas Society of CPAs and has lectured to many groups, including the University of Virginia Tax Law Institute, the Ohio State CPA Tax Institute, and the Texas Society of CPAs. In addition to serving his profession, Sol is also active in his community and has served on the boards of several organizations.



Steven W. Scott

Steve has been in public accounting for 22 years, specializing in the area of taxation. He was admitted as a shareholder of Maner, Costerisan and Ellis on January 1, 1996, and has been with the firm since 1984. His realm of expertise includes corporate and individual tax planning, fiduciary income taxes and estate taxes. Over the years, Steve has made many informative presentations on tax issues to clients, professional organizations and civic groups, as well as writing articles for local periodicals. Deeply committed to keeping current in the industry, Steve is a member of the Tax Division of the American Institute of Certified Public Accountants, a member of the State and Local Tax Committee of the Michigan Association of Certified Public Accountants, and current vice-president and president elect of the Greater Lansing Estate Planning Council. A graduate of Michigan State University, Steve and his wife reside in Mason.



Thomas R. Seitz

Thomas R. Seitz, CPA, CSEP is a senior tax specialist at Wessel & Company, certified public accounting firm located in Johnstown, Pennsylvania. He has a comprehensive background in taxation. He is a graduate of the University of Pittsburgh at Johnstown, Pennsylvania. Tom is a Johnstown native and a member of the Cambria/Somerset Estate Planning Council and actively involved in many civic organizations within the Johnstown Community.



Patrick Sharkey

Patrick is a partner at Abo and Company, a full service CPA firm with offices in Morrisville, PA and Voorhees, NJ.


Lee Smart

Lee Smart has been engaged in the practice of public accounting since 1991. Prior to joining forces with Cole Smart CPA, she was a Senior Tax Manager with a local CPA firm. Lee’s primary areas of expertise include federal and state tax as well as tax planning, and has significant experience in research and business consulting for closely held businesses. She has special expertise in real estate and partnership taxation, multi-national and multi-state business & individual taxation, estate planning and trust taxation.



Rowland M. Smith III

Rowland is the partner in-charge of the Tax and Consulting Teams at Pressman Ciocca Smith LLP. He has developed his technical skills in estate & income tax planning, tax audits and tax compliance for corporations, partnerships, fiduciaries and individuals; estate and personal financial planning; reorganization services; divorce consultations; computer hardware, software and network issues; megers, acquisitions and dispositions. Rowland graduated from St.Joseph's College with a Bachelor of Science degree in Accounting followed by a Master of Science degree in Taxation from Villanova University Law School. Rowland's commitment is also evident through his involvement in various professional and civic organizations. He is member of both the American and Pennsylvania Institutes of Certified Public Accountants. Rowland and his family have been active in supporting and participating in many nonprofit fund raising events including the annual Archbishop Carroll and Archbishop Prendergast High school Fund Raisers, St. Joseph's University Rowing Alumni Fund Raiser, the Gesu School, Fox Chase Cancer Center, Philadelphia Children's Hospital. A Women's Place and the St. Edmunds's Home for the Children. After becoming an Eagle Scout, Rowland has continued his involvement over the years in the Boy Scouts of America as a Cub Scout leader and volunteer.


John M. Sobotka

Mr. Sobotka is a member of the AICPA and Nebraska Society of CPAs. He started his firm in 1985 and has more than 30 years of accounting experience.



Judith L. Stahlhut

Judy is a former elementary music teacher. She has a BME from Indiana University, Bloomington, 1963; MALS from Valparaiso University, 1973; PBCA from Indiana University Northwest, 1980. Retired from James L. Watt & Associates, Lt.,. she is now a self-employed trust and estate tax consultant. She is active in Schererville Chamber of Commerce, treasurer, Lake Central Dollars for Scholars and treasurer of her homeowners association. She is a co-incorporator of the Lake Central Education Foundation, Inc. Judy earned her CSEP designation in July 2001.



Paul S. Starr

Paul S. Starr, CPA, senior partner, graduated from Saint Peters College in 1970 with a B.S. in Accounting. Paul worked for the Internal Revenue Service for 10 years before establishing his sole proprietorship in 1980. Paul has been involved with real estate development, estate and tax law consultation and business planning. Paul has consulted and has started hundreds of businesses over the past 30 years. In 1998, Paul has completed his estate tax certification program and has completed and exceeded all of his continuing education programs.


John R. Steffee

John R. Steffee, CPA, CSEP, graduated from Indiana University of Pennsylvania in 1976. Since then he has taught accounting tax and finance at Susquehanna University, worked in local and regional CPA firms, and as a controller and financial analyst for software and manufacturing companies. He is currently a partner with Pfister and Rompalo, PC, a local CPA firm built on outstanding customer service. He is past-president of the North Central Chapter of the PICPA and has served a variety of local organizations.



Kristy L. Sutherland

Kristy Sutherland received her BBA in accounting from Friends University in 1996. She is licensed to practice in the state of Kansas. Kristy has been with Dunn & Company since 1997. The firm specializes in estate planning, estate and trust administration, income tax preparation, not-for-profit auditing, and accounting services.



Laurie J. Swint


Laurie is a partner at the firm Brazee & Huban, CPAs located in Pittsfield, Massachusetts. She has over twenty years experience in the accounting field. Her areas of expertise include estate, trust and small business tax compliance and planning. Laurie earned her CPA designation in 1998 and her CSEP designation in 2011. She is a member of the Massachusetts Society of Certified Public Accountants and the American Institute of Certified Public Accountants.



Jeffrey S. Thompson

Securities and advisory services offered through Geneos Wealth Management member NASD/SIPC


Greg Tissier CPA

Greg Tissier received his Bachelors of Science degree in Accounting from the University of Illinois in May 1980, and was awarded his Certified Public Accountant (CPA) designation in February 1981. His Professional associations include memberships in the Illinois CPA Society, and the American Institute of Certified Public Accountants. In December 2000, Greg finished the requirements and exams, and earned the designation of Certified Specialist in Estate Planning (CSEP) from the National Institute for Excellence in Professional Education. Greg also holds a Certificate of Educational Achievement in Personal Financial Planning. Greg works with many growing businesses and individuals in the areas of tax, including: trust, estate and gift, individual, partnership, and corporate tax. Greg also works in the accounting areas designing accounting systems to meet client's needs, installation of accounting software, and computer training. Greg is involved in many church and community activities, and was Scoutmaster for his church's Boy Scout Troop from 1998 to 2006, and is currently an Assistant Scoutmaster.



Dennis R. Urffer

Mr. Urffer is shareholder of Resnick Amsterdam Leshner, PC, Blue Bell, Pennsylvania. He is presently in charge of RAL's Estate and Trust Department. Mr. Urffer graduated magna cum laude from Bloomsburg University. He is a former assistant professor of accounting at Montgomery County Community College and has lectured before various PICPA chapters, Montgomery County Bar, and business organizations. Mr. Urffer is currently a member of the PICPA Greater Philadelphia Chapter Committee on cooperation with the Bar and the Montgomery County Estate Planning Council.




Claire S. Weaver

Ms. Weaver is the Chairman of Seligman, Friedman's tax committee. In addition, her responsibilities include administration of estates and preparation of estate, trust, and gift returns and tax planning and consulting for closely held businesses
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R. Allen Whitaker

Allen is the Estate and Asset Protection Planning Manager at Waddell, Smith, Magoon & Freeman, LLC. He is a member of the Georgia Society of CPAs Estate & Financial Planning Section as well as past president of the Gainesville Estate Planning Council. He has served on the Planned Giving Council for both Brenau University and the Northeast Georgia Medical Center Foundation. Allen prides himself in finding creative and effective solutions to his clients' estate planning and asset protection needs.



John F. White
Graduated from the University of North Texas, Denton TX, B.A., Accounting, 1964. Over thirty-five years experience as a CPA with management experience in public and private accounting, serving as Controller for Gulf Insurance Company, Inc., Transport Management Company, Inc., and Cullum Companies, Inc. (Tom Thumb Stores, Inc.) in Dallas before starting own firm in 1976. Expert knowledge of individual, partnership, and corporate tax law. Extensive financial planning. Expertise in identifying procedures to improve forecasting, investments, financial reporting, and overall performance. Licenses: Certified Public Accountant, State of Texas, 1966; State Securities Board, 1999; Texas Department of Insurance, 2001; Certified Financial Planner, Financial Planning Association, 2002; AICPA Personal Financial Specialist, 2005; Certified Specialist in Retirement Planning, 2005. Member of AICPA; TSCPA; Dallas Chapter, TSCPA; FPA.

Denise C. Williams

Denise Clary Williams CPA, CSEP is a manager with the firm Creedle, Jones & Alga, P.C. which has offices in South Hill, Lawrenceville and Emporia, Virginia. Denise graduated Cum Laude from Mary Baldwin College in Staunton, Virginia earning a Bachelor of Arts in Business Administration with a concentration in accounting. She also earned an AAS degree in Data Processing and Computer Programming from Southside Virginia Community College. She has seventeen years of experience in the accounting field including a broad range of experience in the accounting field including a broad range of experience with small and medium-sized clients, specializing in accounting assistance, auditing, and tax planning. Denise is affiliated with the AICPA, the Virginia Society of CPA's and the National Institute for Excellence in Professional Education, LLC. She is very active in the local community and several charitable organizations. Denise is a member of the Brunswick Chamber of Commerce and serves as Treasurer of the Brunswick Literacy Council, Inc. She is a native of Brunswick County, Virginia and she and her husband Robert reside in Dolphin, Virginia.



John L. Williams

John L. Williams is an honors graduate of Georgia State University and has over twenty-five years experience in public accounting. He is a Certified Public Accountant and a member of the National Association of Accountants. John is also a Certified Financial Planner, a Certified Management Accountant, a Registered Investment Advisor, and a Certified Specialist in Estate Planning. He specializes in income tax consulting, retirement planning, estate planning, and financial planning.


Sondra J. Wilson

After seventeen years as a high school mathematics teacher and department head with a major in mathematics, I took business and accounting classes and became a Certified Public Accountant in 1987. Our firm is a registered investment advisory firm managing in excess of $250 million. We assist clients in reaching their financial and retirement goals through long-range planning. Estate planning is an integral part of our work with clients and their families.



Eugene T. Wood

Eugene T. Wood, CPA, CSEP graduated from Texas A&M University. He received his Texas CPA certificate in 1982 and has been practicing accounting since 1983. He is a member of the American Institute of CPAs, the Texas Society of CPAs, and the Brazos Valley Chapter of the TSCPA. He earned his Certified Specialist in Estate Planning (CSEP) designation in 1999.




Gary A. Zarkowski

Gary A. Zarkowski, CPA, CFP, a former US Army Officer and graduate of Central Michigan University, received a Bachelor of Science in Business Administration in 1989. Gary currently holds general securities licenses in Michigan and Arizona and has been a Certified Financial Planner, since 1992, and a Certified Specialist in Retirement Planning since 2002. Gary also holds Michigan life insurance and variable contract licenses and is licensed as a Certified Public Accountant and is a member of the Michigan Association of Certified Public Accountants. Gary’s 19 years of experience and dedication has earned him the Directors Council award from Oppenheimer Funds for “the highest level of professional excellence in providing financial advice.” In addition to providing the full spectrum of financial services and advice, Gary and his firm also provide; income tax planning and preparation, estate planning services, accounting and bookkeeping services, and payroll preparation and payroll tax compliance services. His clients include families, individuals, small businesses, and trusts.


Certified Financial Planner Board of Standards Inc. owns the certification marks CFP®, CERTIFIED FINANCIAL PLANNER™, which it awards to individuals who successfully complete initial and ongoing certification requirements.

Certified Specialist in Estate Planning | Certified Specialist in Retirement Planning
Certified Specialist in Management Consulting