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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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Susan J. Clark

Sue Clark is a Tax Manager with Larson, Allen, Weishair & Co., LLP. Formerly with Coopers & Lybrand and Norwest Trust and Investments, Sue has been with Larson Allen 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 four 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.

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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.

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Judy S. Conner

Judy Conner has 30 years of experience in public accounting (with the last 20 years spent with emphasis on estate and trust issues), graduating from Central Washington University in 1965. She regularly makes public presentations regarding estate planning to local and regional groups. Judy's emphasis is the importance of the entire estate plan, with tax savings constituting only one of the elements of that plan. She is the past president of the Wenatchee Chapter of the Washington Society of CPAs, the North Central Washington Estate Planning Council, Wenatchee Valley College Foundation and the Wenatchee Rotary.

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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.

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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.

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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.

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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.

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Dan A. Davis

Dan is a Certified Public Accountant and currently holds the position of tax manager with Regier, Car, & Monroe, LLP. He is a member of the Wichita Estate Planning Council and Wichita Downtown Lions Club. He is proficient in taxation and possesses strong relationship skills. His expertise includes individual, trust, estate, partnership, non-profit, and corporate taxation. He concentrates in the area of trust and estate work. He works closely with executors and trustees helping them through the administration process and prepares any estate and fiduciary tax returns that may be needed. He supervises accounting engagements and performs consulting and financial planning services for a variety of clients. He particularly enjoys working closely with clients, listening to their needs and developing strategies to accomplish their individual goals.

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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.

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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.

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David S. Delisi

Mr. Delisi is a 1974 graduate of Indiana University of Pennsylvania. He completed his Master's Thesis and received his Master's Degree in Education in 1976. Working as a graduate assistant, he received his Masters in Business Administration from Indiana University of Pennsylvania in 1980. Mr. Delisi worked for a local firm and a regional Pittsburgh firm before establishing his own practice in 1985. He has taught at Westmoreland County Community College and served as an Associate Professor of Accounting at Indiana University of Pennsylvania. In civic activities, Mr. Delisi has been an active board member of the American Red Cross. He currently is on the audit committee of his church, the First Evangelical Lutheran Church, is president of the Greensburg YMCA, the planned giving committee and the executive committee of the Westmoreland Regional Hospital Foundation. He is a member and past president of both the Central Westmoreland United Way and the Greensburg Rotary Club. Mr. Delisi serves as committee chairman for local Boy Scout Troop 401. He has a professional association membership with both the American and the Pennsylvania Institutes of Certified Public Accountants.

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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.

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Beth W. Dominguez

Beth Watts Dominguez has been practicing in the field of estate and trust planning and taxation since 1987. Beth is a Certified Public Accountant and a Certified Financial Planner Practioner. She has her own practice in Belleview, Florida just north of The Villages. She is also a registered representative with Invest Financial Corporation. She helps individuals and small business owners with financial planning, accounting and taxes.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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Lillian Gonzalez
Lillian Gonzalez, CPA, MST, CSEP, CSRP, is recognized as an expert 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), and various other NFP organizations. She has received her CEA for both Personal Financing Planning and Governmental Accounting and Auditing and has become a Certified Specialist in Estate Planning. In addition, Ms. Gonzalez is responsible for over 100 corporate, trust and partnership returns and 700 individual returns, and performs the technical reviews of all firm audits. She is currently studying to sit for the Series 65 exam to become a Registered Investment Advisor.

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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.

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Raymond V. Grimaldi

Ray Grimaldi, CPA is a graduate of Syracuse University School of Management, past president of the Syracuse Chapter of the New York State Society of CPAs and the Estate Planning Council of CNY. He is an advisory board member of the Syracuse University Tax Institute and the Financial Planning Association of Upstate New York. Grimaldi is president and founder of Grimaldi & Associates, CPAs, P.C. The firm has been in business since 1970, providing a full range of financial, tax, consulting and accounting services to businesses and individuals.

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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).

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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.

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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.

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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.

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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.

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Glenn P. Hicks

Not available at this time.

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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.

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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.

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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.

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Laura Ingraffea

Laura has been in practice for eighteen years in Ringwood, NJ. She is also a Certified Senior Advisor.

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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.

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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.

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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.

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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.

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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

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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.

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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.

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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.

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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.

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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

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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.

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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.

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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.

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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.

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Frances M. Larson, C.P.A.

Frances Larson has been practicing as a public accountant since 1983. The position she holds at Schlenner Wenner & Co is of a tax manager. As a tax manager her concentrations are of tax accounting, estate planning & Taxes as while as trust taxation, she also specializes in management advisory services and employee benefits.

Ms. Larson's educational accreditations begin with a bachelor degree in Criminal Justice/Sociolgy at Moorhead State University. A subsequent degree and certification received was an accounting degree at the Southwest State University in addition to a certification as a public accountant.

Ms. Larson is involed with a varity of professional affiliations and with her community. The examples of these are the following: she is affiliated with the American Institute of Certified Public Accountants, also Minnesota Society of Certified Public Accountants finally the Minnesota Association of Public Accountants. Her community involvement pertains to her volunteer work at two schools which are the North Junior High, Apollo High School and Jacob Wetterling Foundation.

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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.

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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.

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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.

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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.

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Susan J. McCarthy

Susan 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 Planning Council.

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Mary L. McKisick, CPA

Mary McKisick, CPA, CSEP is a graduate of the University of Oklahoma. She spent over three years with Ernst & Young, LLP in Tulsa, OK, before joining Woodrum, Kemendo & Cuite, P.C., where she has been for more than 10 years. In addition to her primary emphasis areas of estate and retirement planning, she also focuses on the taxation of individuals, businesses, estates, gifts and trusts. Mary is a member of the American Institute of Certified Public Accountants, Oklahoma Society of CPA’s, and is a graduate of Leadership Tulsa Class 29. She has also served on the Board for the American Women’s Society of CPA’s and as Treasurer for Camp Fire USA Green Country Council. Mary earned the Certified Specialist in Estate Planning designation in 2004 and is currently working towards the Certified Specialist in Retirement Planning designation.

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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.

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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.

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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.

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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.

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Vie Mixon

Vie Mixon has over 27 years of public accounting experience and has been sole practitioner of Vie Mixon, CPA for the last 11 years. Her clientele are mostly small to medium size corporations, partnerships, sole proprietors, trusts and estates. Vie is currently Vice President of the Federation of Houston Professional Women Educational Foundation. In 2003, she was the FHPW Woman of Excellence and the Humble Artesian Chapter of ABWA Woman of the Year. Her current professional affiliations include the American Institute of CPA's, Texas Society of CPA's, Women of Vision Express Network and Humble Artesian Chapter of ABWA. In 1994, Vie graduated cum laude with Bachelor of Accountancy and Bachelor of Business Administration degrees from the University of Houston

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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 Estate Planning Council of Northern NJ.

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Rochelle L. Moore

Rochelle Moore founded Save Moore Tax & Accounting Services, Inc. in Clinton, Illinois in February of 2002. Rochelle has over fifteen years of progressive accounting and tax experience working with individuals and companies of all sizes in a number of industries, including retail, manufacturing, distribution, wholesale, farming, real estate and a variety of service industries. Her focus is in serving her client’s everyday bookkeeping needs, meeting their federal and state tax filing requirements, and exceeding their expectations for financial growth opportunities and tax saving strategies. Rochelle earned her Bachelor of Science in Accountancy, with a minor in Business Communications from Bentley College in Waltham, Massachusetts in 1994; her Certified Public Accountant designation in 1997 and her Master of Science in Taxation from DePaul University in Chicago in 1999.

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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).

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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.

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Russell R. Murphy

Russell R. Murphy received his BBA in accounting with high distinction from the University of Iowa in 1968. In 1974 he received his Juris Doctor degree from the University of Arizona. Mr. Murphy was with the national CPA firm of Touch Ross & Co. for six years serving in their Los Angeles and Phoenix offices. In 1975 he joined Hawley & Ory, CPAs in Tucson, Arizona. The firm name was changed to Hawley & Murphy, CPAs in 1977. In 1984 he formed Harbour & Murphy, CPAs in Tucson. He established his own firm, Russell R. Murphy Ltd. CPA, in 1997. Mr. Murphy specializes in estate and retirement planning for individuals, estate and trust administration and income tax planning for small local businesses and individuals.

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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.

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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.