Happy Tails' mission is to help sick, injured, abandoned and unwanted animals within the limits of our available resources; to seek suitable homes for animals without owners and to reunite lost animals with their owners; and to educate the community in the humane treatment of animals and prevent cruelty that may be inflicted upon them. Sec. 501(c) organization

Providing tax consulting in all areas of domestic and international tax including compliance, planning, provision, project management, and special projects.Recent projects:• Review of the Tax Cuts and Jobs Act to summarize the tax impacts to the company.• Development of tax models to quantify the tax impact of the transition tax, GILTI, FDII, and BEAT tax.• Research state unitary group and NOL rules with respect changes in ownership and mergers.• Review and preparation of international and domestic tax provisions for partnerships and corporations.• Review of federal, state and Canadian tax returns for partnerships and corporations.• Project lead working with key corporate personnel, e.g., accounts payable and procurement, and external advisors to develop tax processes and company policy with respect to unclaimed property, FATCA, information withholding requirements for vendors, and cross-border travelers.

• Developed and implemented strategic and operational tax planning projects requiring a broad range of domestic, international, and foreign country tax technical knowledge.• Created tax models and projections, tracking the impact of tax planning transactions on U.S. taxable income and various tax attributes. • Led teams of external tax and legal advisors, U.S and foreign, and teamed with key corporate personnel (e.g. treasury, financial reporting, legal) to develop and implement global organizational structures in various countries that provided ongoing tax and operational benefits. • Reviewed Forms 5471, 1118 and pro-forma 1120, foreign branch and dividend analyses, estimates of foreign source income and expense, estimate of foreign tax credit for quarterly provision and undistributed retained earnings analysis (i.e. APB 23 support).• Advised tax compliance group and reviewed and confirmed various tax returns and tax attributes relevant to planning transactions.• Developed strategies with regards to responding to and resolving Internal Revenue Service tax issues including preparation and review of technical memos and support calculations. • Provided leadership and training to team of managers and staff, and led initiative to cross-train managers and staff in all areas of tax.• Designed and implemented process to track tax department budget, primarily focused on managing professional fees.

• Project leader for team of external advisors and key corporate personnel that repatriated more than $1B of cash under IRC §965 in addition performed tax research and led discussions with external advisors on interpretation of ambiguous tax rules. • Reviewed Forms 5471, 1118 and pro-forma 1120 to confirm reporting of planning transactions and to confirm consistency with various tax models.• Documented planning transactions including preparation of tax statements (e.g. §332, §351, §367, §368), prepared book to tax journal entries, transaction summary memos including tax effects and assembled legal documentation.• Reviewed legal documents with respect to planning transactions. • Created and maintained tax models to monitor impacts of planning transactions on federal taxable income and foreign tax credit utilization over carryforward and carryback periods.• Review of valuations and benchmarking analysis to determine appropriate pricing for various transactions (e.g. cross border asset sales, share transfers, intercompany debt instruments).• Prepared quarterly provision schedules calculating hybrid entities U.S. taxable income and M-1 adjustments, taxable foreign dividends and effective tax rates, subpart F income items, foreign source income and expense, and foreign tax credit utilization.• Reviewed planning transactions for impact on provision analysis.• Prepared undistributed retained earnings analysis as support for APB 23 disclosure. • Provided supporting documentation including memos and computations for FIN 48 support. • Responded to IRS information requests, documented and supported company’s reported tax position with memos and computations. • Developed technical interpretation of the 2006 proposed Section 987 regulations and created process to compute foreign currency impacts for hybrid entities.

• Documented planning transactions including preparation of tax statements (e.g. §332, §351, §367, §368), prepared book to tax journal entries, transaction summary memos including tax effects and assembled legal documentation.• Teamed with treasury to identify excess cash balances at foreign subsidiaries and repatriate cash in a tax efficient manner.• Computed U.S. and foreign E&P, and basis in stock and assets for purposes of gain/loss calculations. • Computed partnership capital accounts and basis.• Prepared §338 elections and Entity Classification elections for foreign subsidiaries.

Sole-proprietor CPA firm specializing in tax compliance for individuals, and closely held business operating as corporations and partnerships.• Reviewed and prepared partnership, C and S corporate, individual, trust and estate tax returns using Corptax software.• Responded to IRS inquiries on behalf of clients.