CPA Advisory Board

A Window Into Client Needs and Trends

Jay Adkisson, J.D. Jay Adkisson is author of Adkisson's Captive Insurance Companies: A Guide to Captives, Closely-Held Insurance Companies and Risk Retention Groups, co-author of Asset Protection: Concepts and Strategies, and author of Equity Indexed Annuities: The Smart Consumer's Guide. He is a much sought-after speaker and a consultant in the captive insurance industry. Mr. Adkisson is the creator of the website Quatloos.com, an internationally known website that exposes various financial and tax scams. He is currently a member of the law firm of Riser Adkisson and licensed to practice in Oklahoma, Texas, and California, along with numerous U.S. district and appellate jurisdictions, including the U.S. Supreme Court.

Christopher (Chris) M. Allegretti, CPA serves as Hill, Barth & King LLC's (HBK) Managing Principal/Chief Executive Officer. He provides strategic direction for the firm, which includes focusing on maintaining and expanding the quality and depth of services and delivering increased value to clients. Chris works with each HBK office to ensure that investments in people and resources continue to help guide clients to achieve their goals. He is the chairman of HBK's affiliated financial services firm HBK Sorce Financial. He is a member of the board for CAP Pro Advisors, a firm dedicated to providing quality investment advisory services to CPA firms. Over the course of his career, Chris has provided invaluable services to clients in a wide range of industries, including manufacturing, professionals, wholesale distribution, and automotive dealerships. He is a member of BDO Seidman Alliance Advisory Council, the AICPA, Pennsylvania Institute of Certified Public Accountants (PICPA), Ohio Society of Certified Public Accountants (OSCPA), Edinboro University Alumni (past member of the Board of Directors), First National Bank Advisory Board (past member), Member/Coach of Crawford County Youth Hockey, Member/Coach of Vernon Youth Baseball, National City Bank (past Advisory Board member), and Walk America (past Chairman for Crawford County). Chris received a B.S. degree in accounting from Edinboro University and a Certificate of Achievement in Personal Financial Planning from the AICPA.

Steve Austin, CPA is Firm Managing Partner of Swenson Advisors, LLP. Steve specializes in audit and business consulting engagements, with a focus on technology, manufacturing, telecom, software and medical device companies. He is the author of the book, Rise of the New Ethics Class, focusing on Sarbanes-Oxley regulations. Prior to joining Swenson Advisors, Steve had more than 22 years of experience as an audit partner with Price Waterhouse LLP, and with McGladrey & Pullen, LLP, serving both public and private companies, including high tech, manufacturing, and real estate companies. He has addressed complex accounting and reporting issues, including ESOPs, software cost capitalization, business combinations, income taxes, and leading edge business transactions. Steve is a member of the California Society of CPAs and the AICPA. He is past Global Chairman of Integra International and a member of their Global Executive Committee (in charge of Asia). He is also a member and supporter of the Corporate Directors Forum, Global CONNECT, CONNECT, San Diego Venture Group, San Diego Software & Internet Council, and past committee member of The San Diego Mayor's Pension Reform Committee. He serves on the Board of Directors of Family Heritage Foundation, Pinnacle Networking Group, Sharp Healthcare Foundation, American Heart Association in San Diego (past Chairman), and Santa Fe Christian Schools, and is the Audit Committee Chairman and member of the Board of Directors for San Diego World Trade Center and Avanir Pharmaceuticals (a NASDAQ Company).

Dave Brotemarkle, CPA is Managing Partner of BDCo. He has been a CPA for more than 25 years and has been with BDCo since 1990. Dave specializes in tax and business advising. He enjoys using his experience with both business and life issues. He helps wine and hospitality owners manage both the financial and personal issues involved in running their companies successfully. Dave has served as President of the St. Helena Rotary Club and Chairman of the St. Helena Rotary Winter Ball, and is a past chairman of the St. Helena Chamber of Commerce. He has also served on the boards of the St. Helena Boys and Girls Club, St. Helena Public Schools Foundation, St. Helena Hospital, St. Helena Community Center, and St. Helena Elementary School Parents Group. Dave holds an accounting degree from California State University, Long Beach.

James A. Cordova, CPA Jim Cordova serves as chairman of the Tax and Accounting Services Practice at Windes and McClaughry. Jim has more than 15 years of experience in public accounting and specializes in analysis and selection of business entities, business dissolution, reorganizations, mergers and acquisitions, multi-state taxation, foreign parent and subsidiary compliance, and real property tax strategies. He serves a wide variety of clients in manufacturing, real estate, retail, construction, freight, warehousing, wholesale, and fuel, as well as high net worth individuals. He is a frequent author and speaker on such topics as grantor trusts, life insurance trusts, and S-Corporation taxation issues. Jim is a member of the AICPA, California Society of Certified Public Accountants, Tax Practice Management Committee, North American International Tax Committee, and serves as Baker Tilly Tax Liaison.

Donald J. DeGrazia, CPA, ABV is a senior shareholder with Gold, Meltzer, Plasky & Wise. A graduate of LaSalle University, Don is licensed as a CPA in New Jersey and Pennsylvania. He is a member of the AICPA, the New Jersey Society of CPAs, the Institute of Business Appraisers, and serves as Chair of the Business Valuation Committee of the New Jersey Society of CPAs. Don has attained an Accreditation in Business Valuation (ABV) from the AICPA signifying experience and expertise in the valuation of businesses. He also specializes in federal and state taxation, multi-state taxation, matrimonial taxation, and tax nexus issues. Don has provided court and arbitration testimony in various matters, including matrimonial, minority stockholder, and economic damages litigation, as well as bankruptcy proceedings, and has been qualified as an expert witness by the federal and state courts. He has prepared valuation reports for businesses and professional practices for purposes of estate planning and compliance, succession planning and mergers & acquisitions. He has also prepared damage study reports in connection with stockholders, insurance claims, contract breach and lost profits litigation. Don has represented companies and stockholders in mergers, acquisitions, sales, and startups of businesses and professional practices. He has chaired and been a frequent speaker and panelist at various national and international conferences and webinars as well as state and local seminars conducted by the AICPA, the NJSCPA, the PICPA, the American Bar Association, the New Jersey Administrative Office of the Courts, and the New Jersey Institute for Continuing Legal Education covering business and professional practice valuation, forensic accounting and federal taxation. He is Global Chairman of Integra International, Inc., a worldwide association of independent accounting and consulting firms. He is past president and a member of Integra's Americas, Asia, and Australia board.

Arthur J. (Kip) Dellinger, Jr., CPA Kip Dellinger provides Assurance and Advisory Services to CPA firms and companies pertaining to FIN 48 — Accounting for Uncertain Tax Positions (An Interpretation of Financial Accounting Standards Board Statement No. 109 Accounting for Income Taxes). He currently serves as Vice-Chair of the AICPA Tax Division's Tax Practice Responsibilities Committee and the Committee's Task Force on Quality Control Standards for Tax Practice and is Immediate Past Chair of the California CPA Society's Los Angeles Committee on Taxation. Kip has extensive experience involving sophisticated income tax planning and handling of tax controversy matters for high-income individuals, family-owned and closely-held businesses, fiduciaries and estates. His industry experience includes manufacturing, entertainment, and real estate developers and investors. He is the author of the online resource, Federal Tax Practice Standards, for CCH's Tax Practice and Procedure Library. He is also the author of several CCH books, including the Practical Guide to Federal Tax Practice Standards, and the author of the Entertainment Industry Creative Persons Tax Review for CCH's Client Relate/ProSystem fx software product. Kip has written more than two dozen articles relating to substantive tax procedure and tax administrative policy matters for leading national tax and legal publications, and he is a regular speaker at national and state conferences, institutes, and other professional meetings.

Tom Gibbons, CPA Tom Gibbons is an attorney and a CPA. He has over 30 years of extensive accounting, tax and litigation experience in working with animal agriculture, farming, family planning, estate planning, financial planning, manufacturing and international taxation. He has been a past speaker with the National Broiler Council, National Chicken Council, Federal Tax Institute, National Steel Tank Institute, Arkansas Bank Holding Company and the AICPA Tax Institute. Tom has been with FROST, PLLC since 1978.

Martin L. Greenberg, CPA  is Managing Partner of Rosen Seymour Shapss Martin & Company LLP (RSSM). He joined the firm in December of 1979. He is responsible for a diversified client base, including the beverage industry, importers and distributors, manufacturers, the ad specialty industry, and the real estate industry. Martin has approximately 28 years of experience providing accounting and auditing services. He also has a strong tax background and specializes in tax planning for closely held businesses, as well as high net worth individuals. Martin has extensive experience with start-up companies and, because a number of these companies do not have the wherewithal to hire a CFO, he has acted as a liaison between the accounting department and management, providing high-end accounting decisions. Martin also provides consulting services, including business valuations, mergers and acquisitions, estate planning, litigation support services, and stockholder and employment agreements. He has testified as an expert witness on numerous occasions on behalf of his clients. He serves on the firm's executive committee and was responsible for spearheading the marketing efforts of RSSM. Martin is also the Past Chairman of the firm's marketing committee. He is a graduate of Iona College in New York. He is a CPA in New York and a member of the AICPA, the New York State Society of Certified Public Accountants, and the Association for Accounting Marketing. He has lectured on various subjects in the accounting and tax fields. Martin has also served on the Advisory Council to Independence Community Bank.

Ed Hanley, CPA   Ed Hanley is a Director and Principal with Shea Labagh Dobberstein. He has extensive experience in all aspects of the real estate industry and in providing tax advice to closely-held businesses and high-net-worth individuals. He was admitted to the bar in Massachusetts in 1996. He started his tax career with the international accounting firm of Ernst & Young, LLP in Boston. In 1991, he transferred to Ernst & Young's national tax department in Washington, D.C., where he specialized in real estate and pass-through entity taxation. Ed also served as tax counsel at GE Capital Corporation before moving to Providence, RI, where he practiced in its largest regional accounting firm for four years. Ed recently completed three semesters as an adjunct lecturer in economics at Brown University.

Victor K. Hausmaninger, CPA   is CEO of Hausmaninger Benoe Lang & Alford, CPAs (HBLA). He has practiced as a CPA in Orange County since 1964. Vic's background includes extensive experience with professional service corporations, manufacturing, high technology, real estate, financial institutions, construction, and distribution. He is a member of the AICPA and California Society of Certified Public Accountants, serves as Director for YMCA of Orange County and the International Bible Society, and serves on the Executive Council of the College of Business, Cal State Fullerton. Vic holds a B.S. in accounting from California State University Fullerton.

Josh Hayes, CPA   Josh Hayes is a partner in the Phoenix office of Eide Bailly LLP. He has more than 14 years experience in public and private accounting, with areas of expertise ranging from taxation of large international businesses to closely held businesses and the taxation of their owners. Josh Provides guidance concerning acquisitions, spin-offs, and other tax-free corporate reorganizations, from due diligence review of the transaction to post-closing implementation. He also provides design and development for transactions and tax minimization strategies for businesses operating in multiple jurisdictions and countries. Josh is experienced in all phases of tax controversy, including representation before the IRS examinations branch, appeals branch, and multiple state departments of revenue. Clients include companies in various industries, including manufacturing, transportation/distribution, wholesale/retail and construction. He is a speaker on taxation topics at regional industry conferences.

Allan D. Koltin, CPA   Allan Koltin is a founding member of The Advisory Board, a think tank for professional and financial services firms. A nationally recognized author, speaker, and industry analyst, Allan has appeared on the CNN, WGN and FOX television networks and has been quoted in most major news and business publications. He has spoken internationally at hundreds of conferences on topics such as leadership, mergers and acquisitions, professional practices, federal taxes, business valuation, litigation support, women's initiatives, and practice management. Allan is the author of two books for professional services firms: CPA Firm Merger Strategies That Work and CPAs That Sell. He also edited the AICPA's book, Marketing a Consulting Niche. Allan is on the editorial advisory boards of Accounting Today, Law Firm Management and CPA Practice Management Forum. He is annually named by Accounting Today as one of the most influential people in the profession.

Jeffrey S. Pawlow, CPA   Jeff Pawlow entered the accounting industry in 1995 as the Director of Marketing for Smith & Gesteland, LLP, a large local accounting firm in Madison, WI, and subsequently held the same position with RubinBrown, a “Top-100” firm headquartered in St. Louis, MO. Jeff began his accounting consultancy in 1998 as the Executive Vice President and Director of Consulting Services for Waugh & Co., where he practiced for 14 months prior to forming The Growth Partnership (TGP) in December of 1999. In addition to serving clients and helping build TGP into the industry's only full-service consulting firm, Jeff is a frequent author and speaker. He was recently named as one of the profession's “Top 100 Most Influential People” by Accounting Today and as a “Rising Star” by the Southern Illinois Business Journal. He has also been repeatedly recognized by Inside Public Accounting as one of the profession's “Most Recommended Consultants.” Jeff has been published or featured in numerous industry publications and has served as the Editor-In-Chief of CCH's Journal of Tax Practice Management. He is currently on the Editorial Advisory Board of the CCH Journal of Practice Management.

Mary Richter, CPA   Mary Richter is a tax shareholder with Schneider Downs & Co., Inc. She has been serving tax clients for almost 20 years. Mary has worked in both public accounting and private industry. She has a diverse tax background, with experience in federal, state, and international tax and business issues and has provided focused client service to multinational manufacturing and service entities in all phases of the business cycle, from start-up to exit strategy. Mary has concentrated experience in domestic and international tax planning, state tax nexus studies, tax credit studies, and specific transaction planning and implementation. Her international experience includes business expansion abroad, both through internal growth and acquisition; foreign tax credit planning; maximizing US tax incentives for exporters; cross-border transaction planning and transfer pricing reviews and implementation. She has worked with clients throughout the world, including North and South America, Western Europe, and Asia Pacific. As a tax shareholder at Schneider Downs, Mary focuses on helping clients with international tax issues and opportunities.

Dean Zerbe   Dean Zerbe is alliantgroup's National Managing Director based in alliantgroup's Washington D.C. office. Prior to joining alliantgroup, Mr. Zerbe was Senior Counsel and Tax Counsel to the U.S. Senate Committee on Finance. He worked closely with then-Chairman and current Ranking Member of the Finance Committee, Senator Charles Grassley (R-IA), on tax legislation. During his tenure on the Finance Committee, Mr. Zerbe was intimately involved with nearly every major piece of tax legislation that was signed into law – including the 2001 and 2003 tax reconciliation bills, the JOBS bill in 2004 (corporate tax reform), and the Pension Protection Act. Mr. Zerbe is a frequent speaker and author on the outlook for short-term and long-term changes in tax policy, as well as ways accounting firms can help their clients lower their tax bill. He holds an LL.M. in Taxation from NYU and a J.D. from George Mason University.