Templeton & Company is a boutique CPA firm that offers advisory and tax compliance to clients specializing in wide-range of industries including real estate development, manufacturing, car washes and high net-worth individuals. Templeton has exposed me to a broad variety and complexity of tax compliance for our clientele and has allowed me to dedicate a focus in the trust and estate and partnership areas of the tax law.• Review individual income tax return preparation;• Review fiduciary trust income tax return preparation;• Advise high net worth clientele on estate tax planning and gifting techniques to preserve wealth for future generations including formation of intentionally defective grantor trusts, spousal lifetime access trusts, and irrevocable lifetime insurance trusts;• Coordination of gifting of S-corporation and partnership interests to irrevocable trusts to maximize lifetime gift tax exemption;• Prepare complex partnership and S-corporation tax returns; • Create and implement procedures for applying components of the qualified business income deduction to an extensive network of multi-tiered entities at the activity level;• Prepare international tax filing requirements for foreign partnerships, foreign corporations, and passive foreign investment company income;• Advise clientele on entity structure formation for purchase of corporate aircraft and grouping election to offset otherwise passive losses against active income;• Train tax associates on various basic tax return prep, tax software, workpaper best practices, and tax law application;• Coordinate and assist with scheduling of tax return prep among tax associates.• Prepare monthly billing;• Transitioned into primary point of contact and management of tax compliance for clientele;

Templeton & Company is a boutique CPA firm that offers advisory and tax compliance to clients specializing in wide-range of industries including real estate development, manufacturing, car washes and high net-worth individuals. Templeton has exposed me to a broad variety and complexity of tax compliance for our clientele and has allowed me to dedicate a focus in the trust and estate and partnership areas of the tax law.• Review individual income tax return preparation;• Review fiduciary trust income tax return preparation;• Advise high net worth clientele on estate tax planning and gifting techniques to preserve wealth for future generations including formation of intentionally defective grantor trusts, spousal lifetime access trusts, and irrevocable lifetime insurance trusts;• Coordination of gifting of S-corporation and partnership interests to irrevocable trusts to maximize lifetime gift tax exemption;• Prepare complex partnership and S-corporation tax returns; • Create and implement procedures for applying components of the qualified business income deduction to an extensive network of multi-tiered entities at the activity level;• Prepare international tax filing requirements for foreign partnerships, foreign corporations, and passive foreign investment company income;• Advise clientele on entity structure formation for purchase of corporate aircraft and grouping election to offset otherwise passive losses against active income;• Train tax associates on various basic tax return prep, tax software, workpaper best practices, and tax law application;• Coordinate and assist with scheduling of tax return prep among tax associates.• Prepare monthly billing;• Transitioned into primary point of contact and management of tax compliance for clientele;

• Review individual income tax return preparation;• Review fiduciary trust income tax return preparation;• Advise high net worth clientele on estate tax planning and gifting techniques to preserve wealth for future generations including formation of intentionally defective grantor trusts, spousal lifetime access trusts, and irrevocable lifetime insurance trusts;• Coordination of gifting of S-corporation and partnership interests to irrevocable trusts to maximize lifetime gift tax exemption;• Prepare complex partnership and S-corporation tax returns; • Create and implement procedures for applying components of the qualified business income deduction to an extensive network of multi-tiered entities at the activity level;• Prepare international tax filing requirements for foreign partnerships, foreign corporations, and passive foreign investment company income;• Advise clientele on entity structure formation for purchase of corporate aircraft and grouping election to offset otherwise passive losses against active income;• Train tax associates on various basic tax return prep, tax software, workpaper best practices, and tax law application;• Coordinate and assist with scheduling of tax return prep among tax associates.• Prepare monthly billing;• Transitioned into primary point of contact and management of tax compliance for clientele;

• Prepared fiduciary trust income tax returns;• Prepared estate and gift tax returns;• Navigated complex entity structures designed to protect assets and wealth preservation;• Performed extensive research related to the estate and trust areas of the tax law;• Applied governing trust documents to estate and trust tax compliance;• Prepared final year estate income tax returns and IRC section 645 election terminations;• Prepared S-corporation, partnership and C-corporation income tax returns;• Prepared consolidated corporation tax returns;• Prepared tax exempt 990, 990-PF, and 990-T income tax returns;• Created extensive workpaper calculation of SIFL imputed income and cost disallowance in conjunction with personal use of corporate aircraft;

• Prepared S-corporation and partnership income tax returns;• Prepared high net-worth individual income tax returns;• Prepared tax projection and estimated tax payments for individuals;• Prepared Form 5500 profit-sharing plan returns;• Prepared tangible personal property tax returns for multi-state organizations;• Calculated realized and recognized gains on 1031 exchanges of property;• Calculated imputed SIFL income and cost disallowance related to personal use of corporate aircraft;

Wolcott & Associates is a local CPA firm specializing in aviation taxation matters. I began working for the firm while completing my Master’s program and came on board full time upon graduation. I chose a small firm with deep experience in aviation taxation, a niche area of the tax law. During my time with the firm, I studied the complexities of the this area of the tax code and put practice into action. I performed basic tasks such as review and input of flight and passenger data and analyzed the data for the year-end tax return. I created cost disallowance schedules to apportion the aircraft related expenses between business and personal use according to miles or hours flown and calculated SIFL imputed income for key employees flying on the aircraft. It was a great learning experience to be able to see the data come full circle from the flight logs to the tax return.I assisted with tax planning strategies to mitigate sales and use tax and property tax exposure, prepared sales tax returns, prepared FET returns, prepared pro forma profit and loss statements for asset acquisition and disposition planning, assisted with advising to elect Section 754 and the related 743(b) adjustment, and 1031 exchanges. I also assisted with advising entity structure organization for planned aircraft purchases and researched many international tax implications for both foreign and domestic owners. My tenure with Wolcott was a great introduction to the various tax complexities that high net worth individuals face.

TEKGROUP International is an internet consulting firm focusing on providing online newsroom software solutions to mid and enterprise level corporations. During my tenure at TEKGROUP, I spent my time developing the core software product, TEKmedia. I was also involved with project management and client service manager responsibilities. Below is a brief description of the roles I fulfilled with the firm.1. Senior developer on TEKmedia™, TEKGROUP’s core software product. TEKmedia™ is used by several enterprise companies as a 3rd party website for their online newsroom presence. The platform is a public facing newsroom site that is maintained by a proprietary content management system (CMS.) During my tenure, I was entrusted with several developmental priorities for the platform which include: -Re-architecting the platform over to an object oriented approach using ColdFusion CFC’s.-Implementing best practices for SEO.-Implementing best practices for security and XSS (cross site scripting.)-Implementing WCAG (accessibility compliance) coding best practices.-Implementing a Responsive Web Design (RWD) user interface.-Implementing best practices for page load speed and server optimization.-Re-architecting the CMS to a modern interactive user experience with jQuery and AJAX. 2. Client Service Manager/Project Manager: in addition to overseeing the software development on TEKmedia™, I maintained relationships with approximately 1/3 of the TEKGROUP client base. I was the primary point of contact for corporations such as Toyota USA, Pitney Bowes, Vail Resorts, AAA, DeVry University, RE/MAX, and Dollar General. I was also the project lead of the development team at TEKGROUP. Training is a passion of mine, and I continually sought to educate myself and my team on evolving best practices within the industry. In 2016, I made a personal choice to start a new career in accounting and ended my employment with TEKGROUP.

D.A. Davidson, a prominent financial brokerage firm in the Pacific Northwest, gave me my start in the web development arena. I joined the company as an intern in my senior year of college with the anticipation that I would jump over to the brokerage side of the business upon graduation. I loved the web development work so much that I decided to stay in that field and helped build the organization's first generation intranet and second generation public websites.