This document provides a summary of the professional experience and qualifications of Paul Michael Spizzirri. He is an attorney and partner at the law firm Hall Booth Smith & Slover, P.C. in Atlanta, GA, where he leads the Corporate/Transactional and Taxation groups. The summary highlights his extensive experience advising corporations on mergers, acquisitions, and tax planning, as well as his teaching experience at the graduate level.
Accomplished attorney with extensive experience in managing outside counsel. Expert in representing Fortune 500 and international companies in multibillion-dollar business, corporate, and tax-related transactions and dispute resolution. Excels in mergers and acquisitions, divestitures, reorganizations, and post-acquisition integration processes for a wide variety of international entities. Knowledgeable in private practice, business consulting, government, and academic matters
Kenneth Harris has over 20 years of experience in indirect taxes including sales, use, property, payroll and income taxes. He is currently the Indirect Tax Manager at John Bean Technologies where he manages a team of seven professionals and is responsible for transaction tax compliance across nine business units. Prior to this role, he worked as a Tax Consultant and held tax management roles at various companies where he managed teams, ensured tax compliance, identified tax savings opportunities, and handled audits.
James Krebs is a global tax professional with over 25 years of experience in tax accounting, compliance, and planning. He has held senior tax roles at large companies including Mutual of America, Viacom, and Capsugel. Krebs has expertise in tax provisions, audits, international tax, transfer pricing, and SEC reporting. He is skilled at improving tax processes, managing risk, and advising business leaders on tax-efficient strategies.
This document discusses several topics related to unitary taxation and the Michigan Business Tax (MBT), including:
- Defining what constitutes a unitary business group and the tests for determining unity
- The process of attributing ownership and control through constructive ownership rules
- Examples of factors that demonstrate a flow of value between business entities
- An overview of how the MBT applies to deferred tax accounting under FAS 109
Unclaimed property historic litigation and legislation May 8, 2017Debera Salam, CPP
Here's the presentation handout and replay link to the Ernst & Young LLP webcast on May 8 about the current legislative and litigation environment affecting unclaimed property.
You may deduct 20% of qualified business income from a
partnership, S corporation, LLC, or sole proprietorship. In
the case of a partnership or S corporation, the deduction applies
at the partner or shareholder level. The business must
be conducted within the United States. Special rules apply
to specified agricultural or horticultural cooperatives.
This document summarizes two major state tax issues for architecture and engineering (A&E) firms: sales/use tax and state income tax. It discusses how A&E services are defined for tax purposes and whether they are taxable. It also addresses nexus, voluntary disclosure agreements, registering in other states, and tax compliance issues when working in multiple states. The presentation aims to help A&E firms evaluate their tax exposure and compliance across different states.
Accomplished attorney with extensive experience in managing outside counsel. Expert in representing Fortune 500 and international companies in multibillion-dollar business, corporate, and tax-related transactions and dispute resolution. Excels in mergers and acquisitions, divestitures, reorganizations, and post-acquisition integration processes for a wide variety of international entities. Knowledgeable in private practice, business consulting, government, and academic matters
Kenneth Harris has over 20 years of experience in indirect taxes including sales, use, property, payroll and income taxes. He is currently the Indirect Tax Manager at John Bean Technologies where he manages a team of seven professionals and is responsible for transaction tax compliance across nine business units. Prior to this role, he worked as a Tax Consultant and held tax management roles at various companies where he managed teams, ensured tax compliance, identified tax savings opportunities, and handled audits.
James Krebs is a global tax professional with over 25 years of experience in tax accounting, compliance, and planning. He has held senior tax roles at large companies including Mutual of America, Viacom, and Capsugel. Krebs has expertise in tax provisions, audits, international tax, transfer pricing, and SEC reporting. He is skilled at improving tax processes, managing risk, and advising business leaders on tax-efficient strategies.
This document discusses several topics related to unitary taxation and the Michigan Business Tax (MBT), including:
- Defining what constitutes a unitary business group and the tests for determining unity
- The process of attributing ownership and control through constructive ownership rules
- Examples of factors that demonstrate a flow of value between business entities
- An overview of how the MBT applies to deferred tax accounting under FAS 109
Unclaimed property historic litigation and legislation May 8, 2017Debera Salam, CPP
Here's the presentation handout and replay link to the Ernst & Young LLP webcast on May 8 about the current legislative and litigation environment affecting unclaimed property.
You may deduct 20% of qualified business income from a
partnership, S corporation, LLC, or sole proprietorship. In
the case of a partnership or S corporation, the deduction applies
at the partner or shareholder level. The business must
be conducted within the United States. Special rules apply
to specified agricultural or horticultural cooperatives.
This document summarizes two major state tax issues for architecture and engineering (A&E) firms: sales/use tax and state income tax. It discusses how A&E services are defined for tax purposes and whether they are taxable. It also addresses nexus, voluntary disclosure agreements, registering in other states, and tax compliance issues when working in multiple states. The presentation aims to help A&E firms evaluate their tax exposure and compliance across different states.
This document summarizes various small business tax strategies and planning tips presented by Laura Gannon, CPA of Sullivan and Gannon, LLC. It discusses opportunities for increased deductions and credits including Section 179 expensing, bonus depreciation, retirement plans, and startup costs. It also reviews reporting requirements and penalties as well as planning considerations for 2012 such as the additional Medicare taxes. Business owners are advised to have a succession plan and avoid draining their company of capital or ignoring their financials.
The Paper Armageddon A Practical Guide For Creating A Document Retention Poli...Roger Royse
In this age of information overload, companies must make smart decisions about which documents to retain, and when and how to retain them. Lisa Chapman, Esq. of the Royse Law Firm will provide an overview of legal and practical considerations that should inform your documentation policy, with an emphasis on ensuring that your Company is complainant with tax and other relevant laws as well as practical solutions for handling what is now being called the "information overload."
The document summarizes key aspects of Mexico's tax structure. It discusses several taxes including corporate income tax (ISR), a flat business tax (IETU), value added tax (VAT), and payroll taxes. It provides details on tax rates, calculations, deductions, and requirements. The document also covers accounting considerations, import/export incentives, and concludes with recommendations for foreign companies operating in Mexico.
This workshop helps attendees understand the income taxation of trusts and estates, identify sources of taxable income, calculate distributable net income, and apply the Alternative Minimum Tax.
Presenter: David Spence, Jennifer Han, Allison Kroeker, and Li (Fiona) Xu of Royse Law Firm
Materi Workshop Legal Due Diligence (LDD) yang di selenggarakan oleh EMLI Training. Materi di sampaikan oleh Bapak Dendi Adisuryo, beliau adalah Partner at ADCO Attorneys at Law.
The document provides an overview and agenda for a presentation on REITs (real estate investment trusts). It discusses the historical background of REITs, different REIT structures, requirements for operating as a REIT, and federal tax considerations. Some key points include that REITs allow real estate to be owned by many investors while avoiding double taxation, must meet certain asset, income, organizational and distribution tests to qualify as a REIT, and can use subsidiaries like TRSs (taxable REIT subsidiaries) to engage in activities that could jeopardize REIT status.
This document provides information about the accounting firm Marks Paneth LLP and its real estate services. Some key points:
- Marks Paneth LLP is an accounting firm founded in 1907 that is ranked 30th nationally and in the top 10 in the Mid-Atlantic region.
- The firm has over 100 years of experience working with real estate developers, management companies, and families.
- The firm provides a range of real estate services including tax advisory, auditing, affordable housing services, and lease audit/administration.
- Client testimonials praise Marks Paneth for their industry expertise, responsiveness, and helping clients comply with new regulations.
Tax Reform - Issues and Opportunities - A Primer for MLPs, PE Funds andPubli...Michael J. Blankenship
The document provides an overview and analysis of key provisions of the Tax Cuts and Jobs Act of 2017 relating to pass-through entities, including: (1) the new 20% deduction for qualified business income of pass-through entities, (2) changes to net operating losses and excess business loss limitations, (3) 100% bonus depreciation, and (4) new business interest expense limitations. It discusses the implications of these changes for various types of pass-through entities and includes examples to illustrate how the new rules may impact common transactions.
Tax Reform Presentation Overview for July 19th Presentation - Workshop at WHE...hefusa
The document provides an overview of changes to taxation of C corporations and pass-through entities under the Tax Cuts and Jobs Act of 2017. Key points include:
- The corporate tax rate was permanently reduced from 35% to a flat 21% rate.
- A new 20% deduction was introduced for qualified business income from pass-through entities, though it is subject to complex limitations.
- Expensing and bonus depreciation rules were expanded to incentivize business investment.
- Individual tax rates were reduced and the standard deduction was nearly doubled, though many itemized deductions were limited or eliminated.
Original air date: Feb. 8, 2018
Recording available at http://www.mhmcpa.com
Administrative, legislative and judicial updates emerge from Washington each quarter that may affect your business. Our free, quarterly webinars provide insight to help prepare you for the tax developments of the most interest to you, your business and other interested stakeholders.
Our Eye on Washington webinars assist CEOs, CFOs, financial executives and advisors, and other interested parties in navigating the complex tax environment. From federal tax reform to IRS guidance and healthcare reform, topics covered will provide the up-to-date information you need to help you plan for the future.
Overview by Bell Rock Group Financial Services Limited on the Cayman Islands International Tax Co-operation (Economic Substance) Law, 2018 and how it may affect Cayman Islands companies and entities.
Flipbook Generic February 2010 Version Re About True Partners Consultingirish1001
True Partners Consulting is a full-service independent tax services firm founded by former partners from big accounting firms. It offers a wide range of tax and business consulting services to clients across various industries. True Partners aims to provide comprehensive tax management and advocacy to clients throughout the entire lifecycle of their business. The firm has grown rapidly since its founding and now has over 200 employees across multiple domestic and international offices.
The document discusses different types of business entities including sole proprietorships, C-corporations, S-corporations, partnerships, and limited liability companies. It provides an overview of the legal and tax considerations for each entity type, such as formation requirements, tax treatment, advantages, and disadvantages. The document also includes examples analyzing reasonable compensation and partnership tax issues.
Final top ten mistakes startups make 09.23.2014 (00046831x c0cb4)Roger Royse
LEARN FROM THE EXPERTS. EXPERIENCED CFO AND ATTORNEY WILL DISCUSS OBVIOUS AND AVOIDABLE MISTAKES COMMONLY MADE BY STARTUPS IN THEIR EARLY YEARS.
Financial and legal mistakes go hand in hand and often overlap. This interactive "conversation" between a CFO and an attorney will shed light upon these common mistakes, as well as provide solutions for avoiding common pitfalls. This webinar is geared towards current and future executives at startups, financial and legal advisors of startups, and students considering starting their own businesses.
Speakers: Lisa Chapman, Esq. - Royse Law Firm
Chris Chillingworth - Partner at CFOs2Go
Moderator: Fred Greguras, Esq. - Royse Law Firm
Michael Vincent U. Sia is a Director at A.M. Yu & Associates specializing in corporate taxation in the Philippines. He has over 10 years of experience in tax advisory and compliance services. He is pursuing a Juris Doctor degree from the University of East, where he obtained a Bachelor's degree in Accountancy. His expertise includes tax planning, compliance, and resolving tax issues for clients in various industries.
Original air date: Feb. 21, 2018
Recording available at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country’s tax laws. These changes generally are effective in 2018 and impact every taxpayer as well as activities such has mergers and acquisitions (M&A). Businesses and their owners have new and unique considerations to take into account as they optimize M&A decisions under these provisions.
We will focus on proper entity selection, the new net operating loss provisions, the new limitations on deductibility of interest and assessing the impact of the temporary full capital expensing provisions.
This document provides an overview of considerations for forming a business entity. It discusses why to incorporate to limit personal liability and isolate assets. When choosing an entity, Delaware is typically recommended due to its developed corporate law and familiarity with investors. Costs to form an LLC or corporation in Delaware and New York are provided as an example. Other entity types like sole proprietorships, partnerships, and corporations are briefly outlined. Key documents needed to form an initial corporation are also summarized such as certificates of incorporation, bylaws, stock purchase agreements, and employment agreements. Intellectual property protection, insurance, and funding options are additionally touched on.
Mialeeka Williams is an experienced attorney with over 13 years of experience guiding companies through complex intellectual property transactions. She has served as lead counsel for major companies like The Coca-Cola Company and Rhodia Inc., providing legal advice and managing intellectual property portfolios. Her experience includes contract negotiation, intellectual property strategy development, litigation management, and regulatory compliance counseling. She is skilled in various areas of law including patents, trademarks, copyrights, and commercial transactions.
Eric Walsh is a pastor currently working at Troy First Baptist Church in Troy, Tennessee. He received education degrees from various universities and seminaries. He has over 30 years of experience in ministry, serving as a pastor, minister of music, associate pastor, and in other roles. His background includes working with churches in Tennessee, North Carolina, Texas, Washington, British Columbia. He is married with four children and several grandchildren.
This document summarizes various small business tax strategies and planning tips presented by Laura Gannon, CPA of Sullivan and Gannon, LLC. It discusses opportunities for increased deductions and credits including Section 179 expensing, bonus depreciation, retirement plans, and startup costs. It also reviews reporting requirements and penalties as well as planning considerations for 2012 such as the additional Medicare taxes. Business owners are advised to have a succession plan and avoid draining their company of capital or ignoring their financials.
The Paper Armageddon A Practical Guide For Creating A Document Retention Poli...Roger Royse
In this age of information overload, companies must make smart decisions about which documents to retain, and when and how to retain them. Lisa Chapman, Esq. of the Royse Law Firm will provide an overview of legal and practical considerations that should inform your documentation policy, with an emphasis on ensuring that your Company is complainant with tax and other relevant laws as well as practical solutions for handling what is now being called the "information overload."
The document summarizes key aspects of Mexico's tax structure. It discusses several taxes including corporate income tax (ISR), a flat business tax (IETU), value added tax (VAT), and payroll taxes. It provides details on tax rates, calculations, deductions, and requirements. The document also covers accounting considerations, import/export incentives, and concludes with recommendations for foreign companies operating in Mexico.
This workshop helps attendees understand the income taxation of trusts and estates, identify sources of taxable income, calculate distributable net income, and apply the Alternative Minimum Tax.
Presenter: David Spence, Jennifer Han, Allison Kroeker, and Li (Fiona) Xu of Royse Law Firm
Materi Workshop Legal Due Diligence (LDD) yang di selenggarakan oleh EMLI Training. Materi di sampaikan oleh Bapak Dendi Adisuryo, beliau adalah Partner at ADCO Attorneys at Law.
The document provides an overview and agenda for a presentation on REITs (real estate investment trusts). It discusses the historical background of REITs, different REIT structures, requirements for operating as a REIT, and federal tax considerations. Some key points include that REITs allow real estate to be owned by many investors while avoiding double taxation, must meet certain asset, income, organizational and distribution tests to qualify as a REIT, and can use subsidiaries like TRSs (taxable REIT subsidiaries) to engage in activities that could jeopardize REIT status.
This document provides information about the accounting firm Marks Paneth LLP and its real estate services. Some key points:
- Marks Paneth LLP is an accounting firm founded in 1907 that is ranked 30th nationally and in the top 10 in the Mid-Atlantic region.
- The firm has over 100 years of experience working with real estate developers, management companies, and families.
- The firm provides a range of real estate services including tax advisory, auditing, affordable housing services, and lease audit/administration.
- Client testimonials praise Marks Paneth for their industry expertise, responsiveness, and helping clients comply with new regulations.
Tax Reform - Issues and Opportunities - A Primer for MLPs, PE Funds andPubli...Michael J. Blankenship
The document provides an overview and analysis of key provisions of the Tax Cuts and Jobs Act of 2017 relating to pass-through entities, including: (1) the new 20% deduction for qualified business income of pass-through entities, (2) changes to net operating losses and excess business loss limitations, (3) 100% bonus depreciation, and (4) new business interest expense limitations. It discusses the implications of these changes for various types of pass-through entities and includes examples to illustrate how the new rules may impact common transactions.
Tax Reform Presentation Overview for July 19th Presentation - Workshop at WHE...hefusa
The document provides an overview of changes to taxation of C corporations and pass-through entities under the Tax Cuts and Jobs Act of 2017. Key points include:
- The corporate tax rate was permanently reduced from 35% to a flat 21% rate.
- A new 20% deduction was introduced for qualified business income from pass-through entities, though it is subject to complex limitations.
- Expensing and bonus depreciation rules were expanded to incentivize business investment.
- Individual tax rates were reduced and the standard deduction was nearly doubled, though many itemized deductions were limited or eliminated.
Original air date: Feb. 8, 2018
Recording available at http://www.mhmcpa.com
Administrative, legislative and judicial updates emerge from Washington each quarter that may affect your business. Our free, quarterly webinars provide insight to help prepare you for the tax developments of the most interest to you, your business and other interested stakeholders.
Our Eye on Washington webinars assist CEOs, CFOs, financial executives and advisors, and other interested parties in navigating the complex tax environment. From federal tax reform to IRS guidance and healthcare reform, topics covered will provide the up-to-date information you need to help you plan for the future.
Overview by Bell Rock Group Financial Services Limited on the Cayman Islands International Tax Co-operation (Economic Substance) Law, 2018 and how it may affect Cayman Islands companies and entities.
Flipbook Generic February 2010 Version Re About True Partners Consultingirish1001
True Partners Consulting is a full-service independent tax services firm founded by former partners from big accounting firms. It offers a wide range of tax and business consulting services to clients across various industries. True Partners aims to provide comprehensive tax management and advocacy to clients throughout the entire lifecycle of their business. The firm has grown rapidly since its founding and now has over 200 employees across multiple domestic and international offices.
The document discusses different types of business entities including sole proprietorships, C-corporations, S-corporations, partnerships, and limited liability companies. It provides an overview of the legal and tax considerations for each entity type, such as formation requirements, tax treatment, advantages, and disadvantages. The document also includes examples analyzing reasonable compensation and partnership tax issues.
Final top ten mistakes startups make 09.23.2014 (00046831x c0cb4)Roger Royse
LEARN FROM THE EXPERTS. EXPERIENCED CFO AND ATTORNEY WILL DISCUSS OBVIOUS AND AVOIDABLE MISTAKES COMMONLY MADE BY STARTUPS IN THEIR EARLY YEARS.
Financial and legal mistakes go hand in hand and often overlap. This interactive "conversation" between a CFO and an attorney will shed light upon these common mistakes, as well as provide solutions for avoiding common pitfalls. This webinar is geared towards current and future executives at startups, financial and legal advisors of startups, and students considering starting their own businesses.
Speakers: Lisa Chapman, Esq. - Royse Law Firm
Chris Chillingworth - Partner at CFOs2Go
Moderator: Fred Greguras, Esq. - Royse Law Firm
Michael Vincent U. Sia is a Director at A.M. Yu & Associates specializing in corporate taxation in the Philippines. He has over 10 years of experience in tax advisory and compliance services. He is pursuing a Juris Doctor degree from the University of East, where he obtained a Bachelor's degree in Accountancy. His expertise includes tax planning, compliance, and resolving tax issues for clients in various industries.
Original air date: Feb. 21, 2018
Recording available at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country’s tax laws. These changes generally are effective in 2018 and impact every taxpayer as well as activities such has mergers and acquisitions (M&A). Businesses and their owners have new and unique considerations to take into account as they optimize M&A decisions under these provisions.
We will focus on proper entity selection, the new net operating loss provisions, the new limitations on deductibility of interest and assessing the impact of the temporary full capital expensing provisions.
This document provides an overview of considerations for forming a business entity. It discusses why to incorporate to limit personal liability and isolate assets. When choosing an entity, Delaware is typically recommended due to its developed corporate law and familiarity with investors. Costs to form an LLC or corporation in Delaware and New York are provided as an example. Other entity types like sole proprietorships, partnerships, and corporations are briefly outlined. Key documents needed to form an initial corporation are also summarized such as certificates of incorporation, bylaws, stock purchase agreements, and employment agreements. Intellectual property protection, insurance, and funding options are additionally touched on.
Mialeeka Williams is an experienced attorney with over 13 years of experience guiding companies through complex intellectual property transactions. She has served as lead counsel for major companies like The Coca-Cola Company and Rhodia Inc., providing legal advice and managing intellectual property portfolios. Her experience includes contract negotiation, intellectual property strategy development, litigation management, and regulatory compliance counseling. She is skilled in various areas of law including patents, trademarks, copyrights, and commercial transactions.
Eric Walsh is a pastor currently working at Troy First Baptist Church in Troy, Tennessee. He received education degrees from various universities and seminaries. He has over 30 years of experience in ministry, serving as a pastor, minister of music, associate pastor, and in other roles. His background includes working with churches in Tennessee, North Carolina, Texas, Washington, British Columbia. He is married with four children and several grandchildren.
Alfonso Reyes has over 15 years of experience in international sales, purchasing, and project management. He is bilingual in English and Spanish and has worked for companies such as Nokia, H&K International, and Ericsson. Reyes has a proven track record of reducing costs, improving processes, and increasing market share through initiatives such as implementing vendor managed inventory systems and developing order entry macros.
Johnell A. "Jay" Holman has over 30 years of experience in law, construction, security, and the military. He holds a Bachelor's degree in Political Science and an Associate's degree in Sociology. Currently he works as a Paralegal researching legal documents and drafting reports. Previously he served for 14 years in the US Navy and held security roles in Iraq and Japan. He has extensive skills in management, research, communication, and community leadership.
This document is a resume for Roy Dean Bush, an analytical problem solver with over 30 years of experience diagnosing and repairing electrical, electronic, pneumatic, and hydraulic systems. It lists his work history providing maintenance and technical services for various manufacturing companies, with responsibilities including installing, troubleshooting, and repairing various industrial equipment and controls systems. His experience spans a variety of industries including cranes, friction materials, packaging machinery, robotics, and metal fabrication.
This document summarizes the experience and qualifications of Audie Cashion, including over 25 years of experience in strategic consulting, leadership, business development, and international sales in various industries such as financial services, real estate, and furniture. Cashion has a proven track record of success in new business acquisition, team building, strategic planning, and customer service.
Natan Siegel has experience as a company medic in the Israeli Defense Forces from 2005 to 2008 where he was responsible for treating minor injuries of 100 soldiers and teaching first aid. He received a B.S. in Biomedical Engineering from UNC-Chapel Hill in 2012 and has worked as a programmer and experiment device designer at UNC. Currently, he works as a bioprocess technician at Merck where he leads cell processing and utilizes lean principles for process optimization in a grade A aseptic environment.
Kevin M. Hart is seeking a position as a general manager for a country club with over 30 years of experience managing various country clubs. He received his Bachelor's degree in Business Administration from the University of North Carolina at Charlotte and holds the CCM certification. Hart has experience managing country clubs of varying sizes, most recently as General Manager and Chief Operating Officer of Rock Hill Country Club from 1993 to 2015 where he oversaw all club operations.
Jimmy Siharath is seeking an opportunity utilizing his education and experience in foodservice, retail, and customer service. He has a background working in restaurants and food preparation. Currently, he is enrolled in an Associate of Science program in Hotel Restaurant Management at Central Piedmont Community College with a 3.25 GPA. His work history includes positions as a server, bartender, warehouse manager, sales associate, and assistant manager where he gained skills in food preparation, customer service, supervision, and basic accounting.
Effective leader, communicator, and negotiator, with talent for handling challenges and building new business. Currently seeking employment opportunities.
Kathy Rufiange has over 20 years of experience in retail sales, retail banking, and mortgage lending. She is skilled in customer service, sales, and developing relationships. She has held positions including boutique owner, mortgage loan officer, banking center manager, and real estate broker. She aims to identify customers' needs and recommend appropriate products and services.
Rodney Davis is seeking an administrative sales or marketing position. He has over 15 years of experience in sales, marketing, and business development roles. His experience includes automotive sales, area sales representative for water and coffee companies, CEO of his own commercial maintenance company, account executive for a radio station, and various roles in marketing, admissions, and staffing. He holds a BBA in Marketing and an AAS in Business Management.
This document is a resume for Vuong (Victor) D. Pham, who is a licensed pharmacist in North Carolina. He has over 10 years of work experience and recently graduated with his Doctor of Pharmacy degree. His resume highlights his education and qualifications, including rotations in various pharmacy settings, work as an Air Force software engineer, and commitment to community service.
Jeannie Lovell is a commercial designer based in North Carolina. She has over 25 years of experience collaborating on design projects for both residential and commercial clients. Some of her past projects include designing sets for television shows, receiving an Emmy award, creating murals for hospitals, and having her designs featured in design publications. Currently, she owns and operates her own design firm called Quinn-Art.
Charlotte Quider has over 25 years of experience as an executive assistant and office manager. She currently works as an executive assistant supporting the executive team at Access Dental Services, which includes 22 dental centers. Previously she has held executive assistant roles at Shore Consulting, Pacific Coast Companies, Powerhouse Ministries, and eRepublic. She has a wide range of skills including customer service, communication, organization, problem solving, and proficiency with Microsoft Office, cloud computing, and various software programs.
- Kimberlin Shropshire has over 3 years of experience in AML compliance in the financial industry. She is currently a Business Analyst II at Bank of America where she assists with compliance issues and prepares monitoring reports to identify suspicious activities.
- She previously held similar roles at LPL Financial, Catalyst Corporate Federal Credit Union, and HSBC Bank where she gained experience monitoring transactions for money laundering, compiling data for SAR reports, and ensuring compliance with regulations.
- She has strong skills in Microsoft Office, AML systems like LexisNexis, and seeks to use her research, analytical, and compliance skills and educational background in business management.
Ty Juan Darrell Turner is seeking a position that utilizes his 10 years of experience in financial customer service, office management, and community outreach. He has a Master of Arts in Health Services Administration and a Bachelor of Arts in History. His experience includes positions as a Site Coordinator/Community Outreach Director, Charlotte Health Center Manager, Financial Services Representative, Social Studies Teacher, and various customer service roles. He has strong skills in records management, accounts receivable, customer service, and community outreach.
Elizabeth Elam has over 5 years of clinical nutrition experience working in hospitals and outpatient settings. She currently works as a clinical dietitian at Duke Raleigh Hospital Bariatric and Weight Loss Clinic where she provides medical nutrition therapy and counseling to weight loss surgery patients. Prior to this, she completed a dietetic internship at Duke Raleigh Hospital and has additional experience in community nutrition, wellness coaching, and nutrition education. Elam holds a Master's degree in Nutrition from Meredith College and a Bachelor's degree in Textile and Apparel Management from NC State University. She is a registered and licensed dietitian in North Carolina.
David Schillo has experience implementing fitness and wellness programs for varied populations through positions in healthcare, education, and the military. He holds master's and bachelor's degrees related to kinesiology and public health from East Carolina University. Currently serving as a Chemical, Biological, Radiological, Nuclear Officer in the US Army in South Korea, Schillo previously worked as an instructor for adapted physical education programs and conducted research on physical activity.
This document provides a summary of Michele Mveng-Magana's education and professional experiences. She holds a Master's degree in School Administration and expects to complete her School Administration License Add-On in July 2015 from UNC Charlotte. Currently, she is interning as an aspiring high school principal with Charlotte-Mecklenburg Schools through a collaborative program with UNC Charlotte and the New York City Leadership Academy. Her experience also includes serving as the World Language Department Chair and teaching French and Spanish courses at Harding University High School.
Larry W. Jordan is a financial services and tax specialist based in Jacksonville, FL with over 35 years of experience in accounting, taxation, and financial management. He has extensive expertise in areas such as accounting, tax preparation and filing, internal controls, process improvements, and compliance reporting. Jordan's career includes positions as a controller, CFO, treasurer, and chief accounting officer where he successfully met deadlines and negotiated financing. Currently, he works as a freelance accountant providing tax and financial services to various clients.
Philip Schmidt has nearly a decade of experience in international and corporate taxation. He currently works as an International Tax Manager at AECOM, where he manages their international contract review process and researches international tax issues. Previously, he was a Senior Tax Analyst at Packaging Corporation of America, where he spearheaded the implementation of a new transfer pricing policy and collaborated on an acquisition integration. He also has experience as a Tax Intern at PricewaterhouseCoopers, where he prepared partnership returns and consulting projects related to Sarbanes Oxley regulations. Schmidt holds an MS in Accounting with an emphasis in Taxation from Boise State University and a BS in Accounting from Brigham Young University - Idaho.
- Alfredo P. Silva has over 15 years of experience in corporate tax with major accounting firms and Fortune 500 companies. He currently works as a Senior Tax Manager for Xerox Corporation where he manages tax provision, planning, compliance and audit defense.
- He has extensive experience in consolidated tax returns, FAS109, and international taxation.
- Silva holds a Juris Doctorate and Bachelor's degree in Finance.
Michael Burgess - Detailed Consulting Profile Michael Burgess
Michael is an experienced accounting and finance professional with over 30 years of experience in taxation, accounting, financial controls, risk assessment, and project management. He has worked in a variety of industries and has expertise in technical accounting issues, financial analysis, and regulatory reporting. Michael has an MBA in taxation and is a CPA.
John Stutes is a senior accountant and CPA based in Dallas, TX with over 30 years of experience in public accounting, financial analysis, auditing, and business consulting. He has extensive experience in SAP, financial reporting, internal controls, and process improvement. Most recently, he has worked as a contract senior accountant for various companies, providing accounting, analysis, and special project support. Prior to that, he spent 10 years as a senior accountant and analyst at Verizon, where he led projects analyzing real estate leases and customizing SAP software. He also has management experience as a business unit controller and accounting manager.
Joseph R. Peiso has over 30 years of experience in accounting, finance, and insurance. He has held Chief Financial Officer roles at several insurance companies, and has experience with regulatory compliance, company acquisitions, financial analysis, and dispute resolution. Peiso's background includes positions at the North Carolina Department of Insurance, as well as experience as an auditor, controller, and owner of his own consulting firm.
Tracy Pagliara is an accomplished executive with over 25 years of experience in general counsel, business development, and strategic planning roles. He has held chief legal officer and senior leadership positions at several large public companies, where he led mergers and acquisitions, international expansion, and other strategic initiatives. Pagliara has extensive expertise in M&A transactions, compliance, litigation management, and optimizing operations. He seeks to drive long-term performance while managing risk for stakeholders.
The document provides a summary of Rick Hess's professional experience and qualifications. It details his 27 years of experience in legal cost management, including expertise in reducing legal fees for clients through negotiating billing adjustments. It describes his roles leading teams at Bottomline Technologies and Legal Cost Control, where he significantly grew business. Testimonials from Bottomline executives praise Rick's success in developing clients, implementing initiatives, and handling appeals. The document establishes Rick as a leading expert in legal billing practices.
This document provides a summary of Kristina Mahoney's professional experience and qualifications. It outlines her career history working for various companies like BDO USA, LLP, CliftonLarsonAllen, LLP, KBR, and UHYAdvisors TX, LP in tax accounting and compliance roles. Her experience includes preparing tax returns, conducting tax research, managing tax engagements, and ensuring accurate and timely tax filings. She has a Masters of Business Administration in Marketing, a Masters in Taxation, and a Bachelor of Business Administration in Accounting from the University of Miami.
This document contains a cover page and resume for Suneel D'Souza. It lists his contact information, professional qualifications including being an Associate Member of Certified Fraud Examiners. The resume then details his skills and experience in areas such as financial management, taxation, compliance, leadership and training, data analysis and modelling, and relationship management. It provides details of his professional experience including roles at Charities Services, Inland Revenue, and Placemakers.
Kenneth D. Hoffman has over 30 years of experience in banking and finance, including expertise in corporate trust administration, risk management, compliance, and operations. He has held vice president roles at multiple large financial institutions, where he developed policies and procedures, oversaw regulatory compliance, and managed client relationships and accounts. Currently, he works as a relationship manager at BOK Financial, where he generates new business and efficiently administers multifamily housing, municipal, and charter school accounts.
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The Resume Of Paul M Spizzirri Esq
1. PAUL MICHAEL SPIZZIRRI, ESQ., J.D., LL.M., M.B.A., M.A.F.M.
HALL BOOTH SMITH & SLOVER, P.C.
191 PEACHTREE STREET N.E., SUITE 2900
ATLANTA, GA 30303
(404) 954-5000
LINKEDIN
PROFESSIONAL EXPERIENCE
2010 -- HALL BOOTH SMITH & SLOVER, P.C., Atlanta, GA
PARTNER.
Practice Leader - Corporate / Transactional Group
Practice Leader - Taxation Group
Georgia Registered Lobbyist (2011 – 2012)
2004 -- 2010 SPIZZIRRI LAW OFFICES, Atlanta, GA
PARTNER. Spizzirri Law Offices acts as General Counsel to numerous small and medium sized business
clients while also providing transaction advisory services to clients in the context of business change. During
the last 4 years, 40% of firm revenues were derived from international matters including working with local
counsel in foreign countries. Mergers, Acquisitions, Divestitures, and Reorganizations transform a business
and these transformations are our specialty. After counseling clients through corporate change events, we
continue to provide value by advising clients through the post-acquisition integration process. Our process
endeavors to constantly refine each client's business model by identifying profit opportunities and then
offering proactive planning solutions to exploit these opportunities enhancing each client's cash flow and
competitive advantage.
• Transaction Advisory Services (60% Domestic / 40% International)
• Major Federal, State and Local Tax Planning for partnerships, S corporations and C Corporations,
including Consolidated Returns; Basis Studies, 382 Studies, Tax Attribute Strategies, Drafting Tax
Opinions
• We prepared approximately one thousand commercial tax returns (Forms 1120, 1120S, 1065,
1040 and 1041) during the past six years. Most of these returns were prepared in the context of
an examination and often required reconstructing financial statements employing forensic
methods, preparation of tax returns from these reconstructed financials and then securing refunds
or tax reductions through appeals or litigation.
• Commercial Transaction Support including drafting and reviewing transaction agreements,
corporate records maintenance, employment & labor matters, health law, contracts, landlord-
tenant matters, real and personal property transactions, shareholder relations, ownership changes
and structured finance.
• Tax, Business and Commercial Litigation
• Supervised a staff of five attorneys and eight support staff
2002 -- 2004 DUANE MORRIS, LLP Atlanta, GA
PARTNER. Corporate and Tax Matters including mergers & acquisitions; federal, state and local due diligence,
transaction structural consulting and organizational structural consulting to corporate, financial services and
private equity clientele; structured finance; federal, state and local major corporate and tax planning.
Transaction routinely required a detailed analysis of cushion and contingency work papers before the
promulgation of FIN 48 and the computation of a tax basis balance sheet through the application of FAS
109.
• Personally secured two large restructuring engagements with Fortune 500 companies involving
the bankruptcy restructuring of very large consolidated return groups one of which had over 200
subsidiaries in several countries.
• Originated cash collections of nearly two million dollars within 18 months from new firm clients.
• Delegated $500,000 worth of new engagements to 45 Partners within the first 12 months with the
firm.
2. 2000 -- 2002 ARTHUR ANDERSEN, LLP Atlanta, GA
Tax SENIOR MANAGER. Transaction Advisory Services including deal structuring, due diligence, post-deal
integration, tax attribute management, opinions and ruling requests. Managed multiple and challenging
M&A tax engagements, participating in due diligence projects related to the acquisitions by private equity
investor groups and strategic corporate buyers. Supervised a staff of ten consultants. Transaction routinely
required a detailed analysis of cushion and contingency work papers prior to the promulgation of FIN 48 and
the computation of a tax basis balance sheet through the application of FAS 109. Lead a team that
performed several Fortune 100 consolidated 382 Studies and consolidated stock basis studies for
multibillion dollar international public companies.
• Provided extensive support for the firm’s compliance services resolving issues arising during the
preparation of client tax returns.
• Every due diligence engagement required the review of federal, state and local tax returns
potentially including returns reporting income, franchise, gross receipts, sales, use, personal
property, real property, IFTA, and prorate taxes.
• Directed several complicated engagements which required a detailed application of the
consolidated return regulations including the computation of consolidated tax attribute carry backs
and carry forwards, tiering rules, and intercompany transactions analysis.
1998 -- 2000 ERNST & YOUNG, LLP, Chicago, IL
MANAGER. Mergers and acquisitions including federal, state and local tax due diligence, transaction and
organizational structuring and tax consulting to corporate and private equity clientele. Transaction routinely
required a detailed analysis of cushion and contingency work papers prior to the promulgation of FIN 48 and
the computation of a tax basis balance sheet through the application of FAS 109.
• Every due diligence engagement required the review of federal, state and local tax returns
including returns for income, franchise, gross receipts, sales, use, personal property, real property,
IFTA, and prorate.
• Managed a team that deployed tax products concerning Research and Development, Transaction
Costs and Uniform Capitalization Analysis (Inventory Accounting).
1997 -- 1998 DELOITTE & TOUCHE, LLP, Atlanta, GA
SUPERVISING SENIOR CONSULTANT. Transactional and organizational restructuring involving federal, state and
local income taxation, sales and use taxation, property taxation & realty transfer taxation. (SALT M&A).
• Lead the Eastern Region in billable hours and utilization.
1993 -- 1996 DEPARTMENT OF REVENUE & REGULATION, Pierre, SD
ATTORNEY AT LAW. Department representative in every aspect of administrative, civil and appellate state and
federal court litigation. Practice areas include sales, service, use, contractors excise, fuel, prorate, property
and bank franchise / income taxation, including collections, foreclosures and Chapter 7, 11, 12 & 13
bankruptcy litigation.
• Drafter of a majority of 1995 state tax legislation including Sales and Use Tax amendments,
Service Tax amendments, Cigarette Tax amendments, Property Tax Amendments, Contractor’s
Excise Tax Amendments, and the Health Care Provider Tax.
• Registered Lobbyist for the Governor’s Office, 1995.
• Drafter of administrative regulations and advisory opinions including state tax exemption decisions
regarding nonprofit organizations.
• Department instructor of computer-assisted random sample statistical auditing techniques.
• Property tax administrative law judge, 1995.
1992 -- 1993 KABEISEMAN, HOSMER AND KETTERING, LLP Yankton/Tyndall, SD
ATTORNEY AT LAW AND BRANCH OFFICE MANAGER , general practice of law including civil and criminal litigation,
personal and corporate tax return preparation, business and estate planning, corporate law and state
securities law. Co-defended a capital murder case.
3. ADDITIONAL EXPERIENCE
2000 -- Keller Graduate School of Management, Atlanta, GA
SENIOR FACULTY MEMBER. Instructor of Advanced Studies in Federal Taxes and Management Decisions (AC560),
Federal Taxation (AC553); Advanced Financial Accounting & Reporting Issues (AC559); Forensic and Investigative
Accounting (AC574) Legal, Political & Ethical Dimensions of Business (GM520); and Business Law (GM597) courses
that are offered to graduate business degree candidates.
2009 -- Intelligent Edge Advisors, New York, New York
SENIOR ADVISOR. Short Bond Transactions & Merger Arbitrage Transactions; general investment banking and business
development.
UNIVERSITY EDUCATION
1999 – 2006 MASTER OF ACCOUNTING & FINANCIAL MANAGEMENT (M.A.F.M.)
KELLER GRADUATE SCHOOL OF BUSINESS, Atlanta, GA
1996 – 1997 MASTER OF LAWS (POST-DOCTORATE DEGREE IN TAX LAWS) (LL.M.)
De PAUL UNIVERSITY, School of Law, Chicago, IL
1989 – 1992 DOCTOR OF JURISPRUDENCE (J.D.)
UNIVERSITY OF SOUTH DAKOTA, School of Law, Vermillion, SD
1988 -- 1989 MASTER OF BUSINESS ADMINISTRATION (M.B.A.)
UNIVERSITY OF SOUTH DAKOTA, School of Business, Vermillion, SD
1984 – 1988 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
UNIVERSITY OF IOWA, School of Business, Iowa City, IA
AWARDS AND MEMBERSHIPS
Atlanta Magazine Five Star Financial Professional Award, 2011 (Business Planning); Cambridge Who’s Who Executive of the Year,
2009 (Legal Services); Marquis Who’s Who in American Law, Platinum Who’s Who, International Who’s Who of Professionals,
Cambridge Who’s Who and Strathmore’s Who’s Who.
The American Bar Association and its Sections of Taxation and Business Law; prior member Sections of Government and Public
Sector Law and Litigation; American Trial Lawyers Association, Georgia Bar Association; Supreme Court Appointed Mentor - State
Bar of Georgia Transition into Law Practice Program. South Dakota Trial Lawyers Association, South Dakota Jaycees, Chamber of
Commerce, Rotary International, GSBA, Delta Sigma Pi, and Theta Xi.
LICENSES
Georgia State and Federal Courts
United States Supreme Court
United States Tax Court
United States Securities and Exchange Commission
South Dakota State and Federal Courts
Georgia Notary Public – Commission Expires August 15, 2015
SPEAKING ENGAGEMENTS
• The Council for International Tax Education (CITE), Section 382 Planning, 2001
• National Business Institute (NBI) Mergers & Acquisitions in Pennsylvania – The Art of Doing
Deals, 2002.
• Professionalism in Georgia, Georgia CLE, 2009
• Georgia CLE - Income Taxation and Capital Transactions, 2011
• ABC - World News with Diane Sawyer (Interview Concerning IRS Practice & Procedure)
4. CONTINUING PROFESSIONAL EDUCATION
1994 National Association of Attorney Generals: Bankruptcy and the Government Lawyer; Advanced
Bankruptcy Case Studies primarily in taxation; Orlando, FL
1994 Multi-State Tax Commission: State Tax Sovereignty in a Global Economy - Implications of
GATT/GATS; Business/Non-Business Income and Income Taxation; Rapid City, SD.
1997 Deloitte & Touché: Income Taxation Masters Program; Milwaukee, WI.
1999 Ernst & Young LLP: Mergers & Acquisitions; Washington, D.C.
2000 Arthur Andersen LLP: Transaction Advisory Services; Las Vegas, NV.
2003 Practicing Law Institute (New York): Tax Planning for Domestic & Foreign Partnerships, LLCs,
Joint Ventures & Other Strategic Alliances.
2004 Practicing Law Institute (New York): Corporate Acquisitions, Dispositions, Spin-Offs, Joint
Ventures, Financings, Reorganizations & Restructurings; New York, NY
2006 Practicing Law Institute (New York): Understanding the Securities Laws 2006
2007 Practicing Law Institute (New York): Understanding the Securities Laws 2007
2008 Georgia CLE - Electronic Discovery
2009 Georgia CLE - Legal Professionalism in Georgia (Presentor)
2010 ICLE - Business Law Symposium 2010
2011 Georgia CLE - Income Taxation and Capital Transactions (Presentor)
REPRESENTATIVE PROJECTS AND MATTERS COMPLETED FOR CLIENTS
Transaction sizes ranged between a $10 million purchase price to a purchase price of several billion dollars and involved
corporations, partnerships and limited liability companies.
Counsel to a publicly traded, multinational environmental waste disposal concern, and its affiliates, in formulating the
structured disposition of financially troubled business lines, formulating a vehicle to facilitate the company's emergence
from a Chapter 11 bankruptcy reorganization, and continued post-acquisition implementation of planning solutions to
lower the Company's effective tax rate.
Counsel to a publicly traded, multinational airport security and facility services concern in connection with a successful
spin-off of certain services lines, which had evolved in a manner inconsistent with the existing business strategy of the
larger organization. The spin-off allowed each separate company to pursue its own strategic mission.
Counsel to a large publicly traded telecommunications and manufacturing company providing services including
formulating the structured disposition of financially troubled business lines, formulating a vehicle to facilitate the
company's emergence from a Chapter 11 bankruptcy reorganization, and continued post-acquisition implementation of
planning solutions to lower the Company's effective tax rate.
Counsel to a foreign business concern in its multibillion dollar investment in the wireless division of a multinational
telecommunications company and in the subsequent spin-off of that division. Evaluated and proposed alternative tax
efficient structures, confirmed whether each alternative may interfere with the qualification of the spin-off and conducted
federal, state and local tax due diligence on the target.
Counsel to a publicly traded, multinational energy company in its contemplated acquisition of a regulated regional energy
provider. Evaluated and proposed alternative tax efficient and conducted federal, state and local tax due diligence on the
target.
Counsel to several substantial private equity funds in all aspects of mergers, acquisitions, and exit strategies including
federal and state tax structuring; federal, state and local tax due diligence; and post-acquisition implementation of
planning solutions (including value-added transactional and organizational restructuring to reduce effective tax rates).
5. GRADUATE TEACHING ASSIGNMENTS
During the past ten years, I have taught over 100 courses in advanced accounting, taxation and business law to
graduate business students pursuing either a Master of Business Administration or a Master of Accounting and Finance
graduate degree. A brief description of each course is set forth below.
Federal Taxes and Management Decisions AC553 / AC560
This course, AC553, is the first in a two-course sequence covering Federal Taxation. This course focuses on individual
taxation in the business context-such as self-employed entrepreneur, investor, or employee. It also introduces tax
concepts for Corporations and S-Corporations. The companion course, Advanced Studies in Federal Taxes and
Management Decisions, AC560, focuses more intensely on taxation for business activity such as for corporations,
partnerships, and other types of business associations. Topics included in this course include an introduction to federal
taxation, purpose of taxation, types of taxation, tax avoidance vs. tax evasion, tax research tools and techniques,
sources and weight of authority for tax law, individual taxation, taxation of corporations, and taxation of s-corporations,
gross income, exclusions from gross income, deductions from gross income, itemized deductions, tax accounting,
property transactions - determination of basis, gains and losses, and non-recognition of gains and losses. Advanced
Studies in Federal Taxes and Management Decisions is designed to expand the coverage and complexity of
corporate and partnership taxation and introduces topics such as corporate reorganizations, estate and gift taxation,
fiduciary accounting, tax-exempt entities and qualified and nonqualified plans.
Forensic & Investigatory Accounting AC574
"Forensic" refers to activity that involves investigation done in a legal manner. In the accounting arena this involves;
investigating and preventing financial fraud, aiding in resolving disputes, offering support during litigation including expert
testimony, valuation calculations and other criminal investigations including terrorist and money-laundering schemes.
Forensic accounting is definitely a critical tool in bridging the gap between "number crunching" and legal acceptance of
financial evidence; a bridge that is vital in our complex post-Enron, post-9/11 global world.
Advanced Accounting AC559
This course covers financial accounting practice and theory in relation to consolidations, foreign currency transactions
and financial statement translation, partnership accounting and special accounting topics surrounding formation,
maintenance, reorganizations and liquidation.
Legal, Political and Ethical Dimensions of Business GM520
The Legal, Political and Ethical Dimensions of Business introduces students to the legal, political, and regulatory controls
that define, promote and limit business practice opportunities. The fundamental interaction of law, politics, ethics and
corporate social responsibility is emphasized. Topics include: Business and the legal system; foundation of business
ethics; the Constitution and business; regulatory and administrative agencies; regulation of private business conduct; the
employer-employee relationship; the formation and performance of contracts; ownership and control of business;
antitrust, trade practices and consumer protection; securities law; land-use and environmental protection; and the legal
environment of international business.
Business Law GM597
GM597 focuses on those critical relationships that make it possible for a corporation to do business including the ability
to contract for goods or services, the need for financial instruments to finance business transactions, and the need to
retain security interests in goods sold on credit. The course also includes a serious discussion of how we organize to do
business (sole proprietor, partnership or corporation) and the consequences of that decision.