LECG-SMART provides a wide range of state and local tax services including personal property tax compliance and consulting, real estate tax consulting, sales and use tax compliance and consulting, and state income/franchise tax compliance and consulting. They have expertise in tax planning, compliance, technology consulting, and audit representation. LECG-SMART works with large corporations, law firms, and governments worldwide.

1. LECG-SMART
State And Local Tax Services
A global expert services company providing expert testimony, authoritative studies, and strategic advisory services to
clients including Fortune Global 500 corporations, major law firms, and governments worldwide. www.lecg.com

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State and Local Tax Services
Personal Property Tax Compliance
Personal Property Tax Consulting
Real Estate Tax Consulting
Sales and Use Tax Compliance Services
Sales and Use Tax Consulting
State Income/Franchise Tax Compliance
State Income/Franchise Tax Consulting
Tax Technology Consulting

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SALT Services
Tax Planning, Compliance and Consulting
Tax Accounting and Provision Analysis
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Tax Incentives and Credits
Transaction Analysis
Tax Technology Consulting
Audit and Controversy Representation
Diagnostic Services
Outsourcing, Co-Sourcing

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Selected SALT Client Experience
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Ace Hardware Lehigh Heidelberg Cement Group
AIG Limited Brands
America Online LVMH
Aramark MARS
Ball National Envelope
Best Buy New York & Company
Co-Activ Capital Partners Olympus
Comcast Corp. SIEMENS
ConocoPhillips TransWorld Entertainment
DEB Shops Tween Brands
Dollar Tree Stores Inc.
Stores, Inc ULTA
Empire Today Unisys
Exelon United Retail Group, Inc.
First American Equipment Finance WelchAllyn
Helzberg Diamonds WMS Gaming

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SALT Client Recognition
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SMART has been preparing our sales and use tax returns
Helzberg Diamonds has enjoyed a business
for over four years now, and I want to take a moment to
relationship with SMART for the past 25 years.
thank the entire SMART Compliance Team for all you do
SMART provides Helzberg Diamonds with a full
service property tax compliance program and also behind the scenes to take the detailed tasks required
assists us with tax planning for our new stores We
stores. each and every month and produce such high quality
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have been extremely satisfied with the quality of the work. For the many returns that get prepared and sent by
service that we have received from SMART and the SMART, we get very, very few notices from any state. We
professionalism of the individuals that we have dealt are grateful for the service you perform on our behalf and
with. We have also been very pleased with the fact look forward to next year.
that our account has been serviced by a very stable
staff over the past few years. The individuals on the Jeff Mastin, Tax and Risk Manager
SMART team who service our account, have many Welch Allyn, Inc.
years of experience in the business and are very
knowledgeable concerning the various states in which
we operate. SMART has also been very proactive in
maintaining the latest computer technology available AIG has used SMART to prepare amended state income
and does an excellent job of keeping us advised of tax tax returns related to federal tax audits for five closed tax
law changes and the most advantageous position for years.
years In the process of selecting a vendor to perform this
our company to take in regards to those changes. service, we met with three of the Big Four firms, SMART,
and Jefferson Wells. In addition to the obvious reduction
I would highly recommend Smart and Associates to in fees between the Big Four and SMART due to the
any company who has a need for a very difference in business models, we were also impressed
knowledgeable, professional and service-oriented by the professionalism and approach that SMART brought
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property tax compliance provider.
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table.
Lonnie J. Lawton
James R. Gruber
CFO
American International Group, Inc.
Helzberg Diamonds

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Client Experience
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Types of Clients Industry Specialization
Large domestic and
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multi-national companies
Insurance and Financial
Middle-market companies Services
Closely-held and Retail
family-owned businesses
Healthcare
Start-ups of all sizes
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Life Sciences – Biotech/
Wealthy Individuals Pharmaceutical
Manufacturing

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Personal Property Tax Services
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Our property tax professionals take a full assessment of your business assets, classifying which assets need to be
reported and taxed as personal property in the appropriate tax assessing jurisdictions using the following procedures:
Analyze your current taxable and non-taxable assets
Prepare and fil personal property returns
P d file l t t
Process and reaffirm property tax assessment notices
Appeal property tax assessment as needed
Provide full documentation and support if your return is audited
Process and approve tax bills in a timely matter
Direct tax payments to taxing jurisdictions through individual client escrow accounts, including monthly bank
reconciliations
Our
O personal property tax service combine th hi h t l
l t t i bi the highest level of t h i l resources with proven experience t provide
l f technical ith i to id
clients excellent value while offering the following differentiators from our competitors:
SAS 70 Type II Certification
Significant Managing Director/Senior Manager Touch
Attractive fee Structure
Depth and breadth of Service Knowledge
Results that Minimize Taxes and Maximize Cash Flow

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Real Estate Tax Consulting Services
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Our comprehensive real estate tax consulting approach:
Initial data collection and review
Analysis of relevant property issues; review appropriate valuation methodologies; and research applicable
credits, exemptions and/or abatements
Determination of assessment appeal status: review findings with client
Timely preparation of appeal and filing: conduct formal review with assessor
Documented filing of appeal (e.g. Certified mail overnight carrier receipt et )
(e g mail, receipt, et.)
Thorough preparation of assessment appeal presentation
Meet with assessment official at the administrative level(s)
Review of jurisdiction findings with client
Determination of further appeal, if necessary (tax court)
LECG-SMART will work to;
Determine the accuracy of all data
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Examine state-specific treatment of real property

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Sales and Use Tax Consulting Services
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Audit representation and management
Nexus reviews
Voluntary disclosure agreements
Due diligence reviews
Reverse sales tax audits – opportunity for refund
Compliance reviews of exemptions, sales, and procedures
Taxability matrices and determinations
Training seminars
Tax Department intranet packages (on-line subscriptions)
Tax system development and implementation

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Sales and Use Tax Compliance Services
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The use of our fully supported and updated databases and software tools ensures compliance with
the ever-changing demands of the compliance function. Our SAS Type II-Certified services include:
Tax Return Outsourcing
Choose from two levels of service
Tax return preparation only
Full service, including filings and payments
Access to SmartTaxOnline for data exchange
24/7 web access to your tax returns
/
Secure data uploads without emails
Controlled processes to ensure quality
LECG-SMART reconciles your data to your return
Acceptance of multiple disparate data sources
Taxes Supported
U.S. Sales and Use Taxes
Canada GST/HST, PST, and QST
Puerto Rico Sales and Use Taxes
U.S. Telecommunication Taxes
BPOL and Excise Taxes: Delaware, Washington State and select others supported

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Tax Technology Consulting Services
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When it comes to accessing and processing tax-critical information, an automated solution is vital to avoid high
internal compliance costs, lost tax benefits, increased tax assessments, and interest and penalties that may accrue
from information gaps, errors, and inaccuracies. SMART consultants provide their clients with the knowledge and
expertise for state of the art tax processing and compliance solutions.
Tax Integration Services ERP, Billing, and Procurement Systems
SAP
System Diagnostic and Optimization
Oracle
Requirements Definition
JD Edwards
Technical Interface Design & Development
Lawson
Functional Design
Ariba
Testing, Training, and Support
Perfect Commerce
Sales and Use Tax System Partners Telecommunications Tax Systems
ADP Taxware BillSoft
Billsoft Vertex
Sabrix
Vertex
Federal, State
Federal State, and International Income Tax System Implementation
Exemption Certificate Management System Implementation
Property Tax System Implementation

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State Income/Franchise Tax Services
Tax Compliance
Preparation of state and local income and franchise tax returns
Amended return preparation due to federal reporting changes
Outsourcing and co-sourcing of state and local tax compliance
co sourcing
Planning/Liability Analysis
Financial Statement presentation including FAS 109/ FIN 48 assistance and remediation
Analysis of nexus and jurisdictional filing requirements
Voluntary disclosures & amnesty applications to minimize liability
Use of alternative structures to manage state income tax expense
Apportionment analyses and planning to manage the overall effective state and local tax rate
Location studies to assist in the assessment of tax implications of site selection
Credit and incentive analysis to maximize benefits and compliance with program requirements
Payroll / withholding tax consulting
Transactional due diligence
Audit Defense Planning, Support and Representation
Pre-audit review to assess potential exposure from upcoming audits
Off-site
Off site audit representation to minimize auditor disruption in the workplace
Negotiation of audit settlements
Administrative protests and petitions

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Strategic Alliances
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ADP Taxware Tax Compliance, Inc.
MarketSphere Thomson Reuters
Sabrix Vertex

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About Us
In March 2010, LECG, LLC (XPRT:NASDAQ) and SMART Business Consulting and
Advisory, LLC merged. The combined LECG-SMART is a global expert services and
business advisory firm with more than 1,100 professionals in 39 offices worldwide.
Our clients include Fortune Global 500 corporations, major law firms and local, state and
federal governments and agencies worldwide. LECG-SMART has experience in
consumer products energy entertainment media and sports, environment and natural
products, energy, entertainment, sports
resources, financial services, healthcare and life sciences, insurance, petroleum and
chemicals, professional services, real estate, telecommunications, and transportation.
We provide our experts with autonomy, flexibility and a capable professional staff-support
function. Our experts and managing directors are:
f ti O t d i di t
Renowned Academics
Former Senior Government Officials
Experienced Industry Leaders
Seasoned Consultants

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Who We Are
Litigation, Forensics & Finance
Advisory Services
Bankruptcy & Restructuring
Forensic Accounting
Finance,
Finance Valuation & Damages
Insurance Claims
Intellectual Property
Legal Technology & Analytical Consulting
Economics & Dispute Resolution
Antitrust & Competition Policy
Economic & Financial Regulation
International Arbitration
Labor & Employment
Securities Litigation
Consulting & Business Advisory
Actuarial Services
Executive Solutions
Financial Solutions
Outsourcing Solutions
Compensation & Benefits Consulting
Technology Solutions
Governance Assurance & Tax
Audit & Attest Services (through SMART and Associates, LLP)
Internal Audit & Risk Management
International Tax
Federal Tax
State & Local tax

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Our Global Footprint
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Global resources to serve large multinational clients
International infrastructure optimizes experts’ skills and income potential

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John Langman
Contact Information Senior Manager
847.558.5681
jlangman@lecg.com
P.J. Olzen, CMI James Petersen, CIAO Ted Kolman, MBA
Managing Director Director Senior Manager
Personal Property Tax
847.558.5679 847.558.5680 972.668.3704
polzen@lecg.com jpetersen@lecg.com tkolman@lecg.com
P.J. Ol
P J Olzen, CMI Walter G i
W lt Grimms, CMI William Solt
Willi S lt
Managing Director Senior Manager Senior Manager
Real Estate Tax
847.558.5679 847.558.5682 678.921.8022
polzen@lecg.com wgrimms@lecg.com wsolt@lecg.com
Randy Holloway, CMI Reba Pennington, CMI Gerard Glynn, CPA, MT
Managing Director Director Director
Sales and Use Tax Consulting
678.921.8016
678 921 8016 678.921.8007
678 921 8007 610.964.4085
610 964 4085
rholloway@lecg.com rpennington@lecg.com gglynn@lecg.com
Richard Hofrichter, CPA, CMI Gerard Glynn, CPA, MT Willis Abernathy, CPA
Managing Director Director Manager
Sales and Use Tax Compliance
678.921.8008 610.964.4085 678.921.8023
rhofrichter@lecg.com gglynn@lecg.com wabernathy@lecg.com
Richard Hofrichter, CPA, CMI Debbie Di Meo, CPA Mark Rems, MBA
Managing Director Director Senior Manager
Tax Technology Consulting
678.921.8008 312.802.6276 610.964.4054
rhofrichter@lecg.com ddimeo@lecg.com mrems@lecg.com
Matthew Melinson, CPA, MT Vito Cosmo, MST Roger Mierzwa, CPA
Managing Director Director Director
State Income and
610.964.4096
610 964 4096 610.964.4103
610 964 4103 212.971.5246
212 971 5246
Franchise Tax mmelinson@lecg.com vcosmo@lecg.com rmierzwa@lecg.com