Scott E. Testa, Esq., CPA, is a partner at Friedman LLP in East Hanover, N.J., where he specializes in the tax and business advisory needs of high-net-worth individuals. Previously, he worked 12 years in the private client advisory group of a Big Four firm. He works extensively in the areas of income tax planning and preparation, as well as estate, retirement and transfer tax planning for high-net-worth individuals, executives of major corporations and owners of closely held businesses.
Brian P. McAllister, CPA, Ph.D., is an assistant professor of accounting at the University of Colorado at Colorado Springs, where he teaches financial accounting, auditing, and governmental and not-for-profit accounting classes. He has six years of public accounting experience with BKD LLP. He has written previously (with Timothy R. Yoder) in the JofA on private foundations (“Advising Private Foundations,” April 2008, page 36).
Timothy R. Yoder, CPA, Ph.D., will start as an assistant professor at the University of Nebraska at Omaha in August of 2010. His research and teaching interests include taxation of individuals, business entities, and charitable organizations. He worked for Mississippi State University as an assistant professor for four years and in public accounting with BKD LLP in Colorado Springs for six years. He has written previously (with Brian P. McAllister) in the JofA on private foundations (“Advising Private Foundations,” April 2008, page 36).
Valuing Art for Tax Purposes page 30
Alan Breus, CLU, ChFC, is principal of The Breus Group of San Jose, Calif., which offers insurance policy and fine art tangible personal property appraisal services. He specializes in planned giving support related to noncash gifts to nonprofit organizations. He is a qualified member of the Appraisers Association of America and an appraisal and insurance consultant to the planned giving departments of Northwestern University, The Advocate Medical Group and Ohio University.
Common Question-Evasion Tactics page 36
Scott Emett is a master of accounting student at Brigham Young University, and a member of Brigham Young University’s Ph.D. preparation program. He is currently co-authoring a number of accounting research articles focused on how individuals make judgments and decisions in an accounting context.
David A. Wood, Ph.D., is an assistant professor in the Marriott School of Management at Brigham Young University where he teaches a master’s-level class in accounting risks and controls. His research interests relate to internal controls, internal and external auditing, and risk management. He has published several research articles, and his research has won the inaugural 2007 Issues in Accounting Education Best Paper Award and the 2009/2010 Glen McLaughlin Prize for Research in Accounting Ethics from the University of Oklahoma.
Alan Vitberg is the director of marketing for The Bonadio Group, in Rochester, N.Y., a CPA firm delivering accounting, business advisory and personal financial services. He is a board member of the Association for Accounting Marketing, a writer, speaker, professional services thought leader, and frequent contributor to various accounting magazines, journals and blogs.
Robert E. Harrison, Esq., CPA, is a partner and co-chairman of tax advisory services of Eisner LLP in New York City. He provides tax research and planning for clients including high-net-worth families, corporate executives, nonresident aliens and foreign corporations with U.S. interests, and private equity funds and their managers. He has written many articles published in professional and general publications, and he provides executive review of Eisner’s tax guides and other tax-related communications.