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.
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.
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
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
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
Lori J. Baker
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
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.
Jennifer C. Bordes
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, 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,
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
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
Constance A. Casselton
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
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
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
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
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
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
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, 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
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
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
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
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
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
• 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.
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.
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
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
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
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
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
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
Susan J. McCarthy
J. McCarthy is a tax manager at Edelstein & Co, LLP, located
in downtown Boston, MA. She has over 19 years of experience
in various areas of accounting and tax, including over 15 years
in public accounting and 4 years in the probate department of
a major Boston law firm. She is a graduate of Bridgewater State
College with a bachelor's degree in accounting. She is also
a graduate of Suffolk University with a Master of Science in
Taxation. She was licensed as a certified public accountant
on November 4, 1988. She recently earned her certification as
a Certified Estate Planning Specialist (CSEP). Susan provides
a wide range of services, including business consulting, accounting,
and income tax research, planning and compliance for a wide
variety of small businesses and individuals. Her specialty is
in the trust, nonprofit, gift and estate area, including planning,
compliance, administration, taxation and accounting. Susan is
a member of the Massachusetts Society of Certified Public Accountants
and a member of the Norfolk and Plymouth Estate and Business
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, 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, 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, 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 Treasurer (and a Past President) of the Fox Valley Chapter of the Illinois CPA Society, www.ICPAS.org. She is the Secretary 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 30 years of experience with local and regional accounting firms. She received her Bachelor of Science degree in Business Administration with an emphasis in Accounting from West Virginia University, cum laude. 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 is a member of the American Institute of CPA's and serves on the Board of Directors of the Estate Planning Council of Cambria and Somerset Counties. She has been appointed to the Board of Directors and Chairman of the Audit Committee of Cambria Residential Services, a non-profit organization that provides services to mentally disabled individuals. She serves as the Treasurer of the Dunmyer Lutheran Church Cemetery Assocation and has served on the Church Council.
She earned her Certified Specialist in Estate Planning designation in 2000 and
regularly attends continuing professional education in accounting, taxation and
She has also lectured and written on various estate planning topics.
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
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
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
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,
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
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.
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,
Decorated Army Retiree (Bronze Star, Army Commendation Medal,
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 is a partner at Abo and Company, a full service CPA firm
with offices in Morrisville, PA and Voorhees, NJ.
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
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
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.
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,
Denise C. Williams
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
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
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,
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.