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Stephen P. Milner

Alec B. Abbott

Adam Bullock

Scott C. Burack

Jay H. Chung

David W. Cortney

Richard E. Evans

Todd Fagan

Katherine Gough

Ahmed Hamdy

Raymond H. Hermanson

Horace Hertz

Kenneth M. Kasianovitz

Michael H. Lorber

Stan Luker

Ernest D. Miranda

Kristi D. Oates

Shelly E. Paialii

Laurence D. Smetana

Steven M. Speier

Richard Sprayregen

Lew Thomashow

Manny M. Trelles

Keith Troutman

Garrett Ushiyama

Gregory A. Wahl

Craig A. Weaver

Ronald R. Williamson

Scharrell Jackson

 

   

Partners

Stephen P. Milner

Area of Focus
Steve Milner is Managing Partner of the Firm, a Partner in the Firm's Tax Department and a Partner in the Firm's Bankruptcy/Litigation Services Department. He is responsible for consulting on business and financial analysis, workouts, acquisitions and divestitures and management (policy and procedures) of both operating businesses and investment entities; extensive consulting in strategic and operation planning. He is actively involved in all aspects of tax planning compliance and controversy.

Business Experience
From 1987-1990, Mr. Milner was a Vice President and Corporate Controller for Birtcher Real Estate, one of the Nation’s largest developers and property managers.

Mr. Milner was a Senior Tax Consultant with Deloitte & Touche from 1984 through 1987.


Professional License and Accreditation
• Certified Public Accountant, California (1987)
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants
• General Securities representative (Series 7)
• Certified Insolvency & Reorganization Accountant
• Certified Tax Specialist, State Bar of California (1994-2006)
• Member, California State Bar (1983)
• Member, Orange County Bar Association
• Member, California Bankruptcy Forum
• Member, Association of Insolvency Accountants


Publications
Treatises:
“Tax Consequences to Borrowers, Investors and Lenders,” Law of Distressed Real Estate (Clark Boardman, 1997).

Articles:
“Opt for a free-market retirement system”, Orange County Register, March 2005; “Book Cooking”, Los Angeles Daily Journal Extra, May 2003; “Pumping Profits”, Daily Journal Extra, August 2002; “Former exec sues Dynegy for sacking”, BBC News, August 2002; “Why aren’t auditors heading off scandals”, The Blade – Business, July 2002; Need an Audit? Think Past the Big Five”, KiplingerForecasts.com, May 2002; “Letters to the Editor: Anderson & Enron”, Orange County Business Journal, April 2002; “Aftershocks From the Enron Mess”, California CEO, April 2002; “Given IPO Downturn, Reverse Mergers Can Be an Alternative”, Los Angeles Daily Journal, February 2002; “Joy among the little guys”, Orange County Register, February 2002; “Study: Consulting fees don’t undermine fair audits”, Orange County Register, February 2002; “Enron’s spreading shockwave”, Orange County Register, January 2002; “Going by the Book”, Orange County Register, January 2002; “Social Insecurity”, Orange County Register, April 2001; “Get Branded: Developing a Niche”, Ticker, March 2001; “Taxed to Death”, Orange County Register, March 2001; “Speaking of Tax Cuts, Let’s Redefine Exemptions”, Orange County Register, February 2001; “Bush tax Cut Aids Small Firms…”, Investor’s Business Daily, January 2001; “Taxes, Consulting and Courtrooms?”, Orange County Business Journal, August 2000; “The Right Specialization Moves”, Practical Accountant, August 2000; “Don’t Let Taxes Keep You From Rewarding Employees”, HR Briefing, April 2000; “Gov. Davis’ Tax Tricks Are Not The Magic We Need”, Orange County Register, May 2000; “Off The Clock”, Entrepreneur, February 2000; “West the Best?”, Pacific-Mountain Regional Review, February/March 2000; "Easing the Burden," California Law Business, October 1999; "Complexities abound in offsetting LLCs' Losses," National Law Journal, October 1999; “Workout Masters: Practice Profile”, Practical Accountant, September 1999; “Family Circle,” LA Daily Journal, June 1999; “Foreclosures, Private Sales and Deeds-in-Lieu in California: Understanding and Planning for the Debtor’s Tax Consequences,” California Bankruptcy Journal, Fall, 1994; “The IRS Has Targeted Homeowners Associations - And Are The Stakes Big”, Condo Management, June, 1993; “Partnership Debt Reduction Need Not Result in Income”, Taxation For Accountants, May 1993 and Taxation For Lawyers, July/August, 1993; “Consult Your Tax Accountant Before Settling Construction Defect Claim”, Condo Management, April, 1993; “Structured Settlements: How To Avoid Hidden Tax Bites”, Orange County Lawyer, February, 1993; “Tax Questions & Answers”, Los Angeles Times, February,1992; “How Taxpayer’s Primary Intent Affects Cost of Undeveloped Realty”, The Journal of Taxation, November, 1991; “Effect of Termination on Construction Partnerships”, The Journal of Taxation, August, 1986; “Taxation of Shared Appreciation Mortgages after Rev. Rul. 83-51”, TAXES - The Tax Magazine, September, 1984; “Boot Under the Senate Finance Committee’s Reorganization Proposal”, TAXES - The Tax Magazine, August, 1984; “Scope of Special-Use Valuation”, Estate Planning, March, 1984.

Education
• The George Washington University - Master of Laws -
(Taxation), 1984
• Pepperdine University School of Law - Malibu, California - J.D., 1983
• University of California, Los Angeles - Bachelor of Arts -
English, 1980
• Institut Superieur des Sciences Economique et Commerciales -
Paris, France, 1981

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: smilner@squarmilner.com


 

   

Alec B. Abbott

Area of Focus
Partner in Charge of Squar Milner Financial Services, Mr. Abbott provides confidential income and asset protection for business executives, entertainment personalities, athletes, professionals, corporations and not for profits. Services offered include comprehensive financial and insurance analysis and objective implementation for individuals with needs above and beyond traditional investment, retirement, life and disability products.

Business Experience
Mr. Abbott joined Squar Milner Financial Services, LLC as Partner in Charge in August 1999. He provides financial evaluation and planning to enable individual and corporate clients to achieve and maintain their income, asset, retirement and estate distribution objectives. Results are achieved through standard and specially designed planning and investment products and a team approach with the client’s other professional advisors.

From 1987 to 1999, Mr. Abbott was the Financial Services Representative for one of the largest Individual Financial Services companies based in Newport Beach. In this position he placed Key Person Life Insurance policies for sports and business executives, entertainers and professional athletes, including multiple policies in excess of $20 Million; obtained high risk Disability/Income Replacement Insurance for numerous clients, including professional athletes and a race car driver; procured cost effective multi-dollar Life Insurance contracts for clients previously declined by numerous carriers due to medical history; worked with athletes for pre-signing disabilities protection; designed, reviewed and monitored investment strategies and portfolios using stocks, bonds, mutual funds and annuities; held a close working relationship with attorneys, accountants, agents, bankers, money managers and trust officers; and negotiated contracts with multiple carriers to provide the appropriate product for each individual’s needs.

Professional License and Accreditation
• Member, Financial Planning Association
• National Association of Life Underwriters
• President Corona Del Mar Lacrosse Boosters Club
• Executive Board Member Corona Del Mar Touchdown Club
• NASD Series 65 Registered Investment Advisors License
• NASD Series 63 Multi-state Investment Product License
• Life and Disability Insurance License
• NASD Series 7 License (General Securities Representative)
• NASD Series 24 Registered Principals License (OSJ)

Education
• BS.Rph Massachusetts College of Pharmacy, Boston, MA
• College for Financial Planning, Denver, Colorado
• University of Vermont

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: aabbott@squarmilner.com

   

Adam Bullock

Area of Focus
Adam Bullock is a Partner in the firm’s audit department, in charge of the firm’s Financial Services Industry practice. Adam joined Squar Milner in January 2007 and was previously with Ernst & Young LLP since 2002 and with Arthur Andersen LLP since 1993. Adam has 14 years of experience in the Financial Services Industry where he has served a variety of diversified and multinational financial institutions including the following:
• Specialty finance companies, with focus on subprime lenders and
consumer/commercial finance companies utilizing Wall Street funding
and managing liquidity through securitization
• Commercial, retail, mortgage and credit card banks
• Asset management companies (investment partnerships/hedge funds)
• Credit card companies (front-end merchant acquirers)
• Loan servicing companies (for both secured and unsecured product)
• Leasing companies (auto and equipment)
• REIT’s

Adam has significant experience resolving complex accounting and SEC reporting issues, participating in numerous financing transactions, including debt and equity issuances, structured finance, securitization transactions, business combinations, reorganizations and bankruptcies, IPO’s, and managing sizable multi-location projects. Adam also has significant expertise with the use of derivative financial instruments and has provided technical accounting guidance on both financial and commodity derivatives to companies in all industries.

Adam also has extensive experience with internal control processes for numerous companies, and has managed a number of SOX 404 implementations on the attest side.

Education
• Bachelor of Science, Accounting, Loyola Marymount University, 1993

Professional License and Affiliations

• Certified Public Accountant, California (1997)
• Board of Directors, Goodwill Industries Hawaii

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: abullock@squarmilner.com

   

Scott C. Burack

Area of Focus
Scott Burack is a Partner in the firm’s tax department, in charge of the firm’s Estates and Trusts as well as Bankruptcy Tax practices. Areas of concentration include individual, partnership, fiduciary, and corporate taxation with an emphasis in high net worth individuals and family-owned businesses; estate planning and compliance; tax controversy, bankruptcy and receivership taxation.

Business Experience
Prior to joining Squar Milner, Mr. Burack worked as a Senior Tax Consultant for one of the Big 4 Accounting Firms, performing services for various entities including international corporations and high net worth individuals.

Professional License and Accreditation
• Certified Public Accountant, California (1989)
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants
• Member, California State Bar Association (1992)
• Member, Orange County Bar Association
• Member, Orange County Bankruptcy Forum
• NASD Series 7 License (General Securities Representative)
• Registered Investment Advisors License (Series 66)

Publications
• Co-authored “Foreclosures, Private Sales and Deed-in-Lieu in
California Understanding and Planning for the Debtor’s Tax
Consequences” Vol 22 Cal. Banr. J. No. 2 (1994)
• Co-authored the chapter “Tax Consequences to Borrowers,
Investors and Lenders” in Baxter Dunaway’s treatise The Law of
Distressed Real Estate, published by Clark Boardman Callaghan,
updated December 1997.

Education
• Loyola Law School , Los Angeles, California - Juris Doctor, 1992
• Bachelor of Arts, Business Economics, University of Santa Barbara,
1986 (Graduated with Honors)

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989

12121 Wilshire Boulevard,
Suite 1221
Los Angeles, CA 90025


W: www.squarmilner.com
E: sburack@squarmilner.com

   

Jay H. Chung

Area of Focus
Jay Chung is responsible for addressing client M&A due diligence needs. Mr. Chung has over 15 years of professional experience working with clients in a range of industries with considerable experience working with private and publicly-held companies in the consumer and industrial products sector, also including retail and business services. Mr. Chung has served a variety of other industries as well including real estate, construction, engineering, cable, broadcast, aerospace, technology and telecommunications.

Mr. Chung provides acquisition advisory services to middle-market companies and private equity sponsors. He counsels clients on acquisition due diligence, financing strategies, integration of acquired enterprises, budgeting and forecasting of operations, accounting systems, accounting and operations policies, and related matters. In addition, Mr. Chung assists companies develop and implement business plans, raise debt and equity capital through private and public offerings, and sell all or part of their businesses.

Business Experience
Prior to joining Squar, Milner, Peterson, Miranda & Williamson, LLP, Mr. Chung served as the West Coast Practice Leader of Grant Thornton’s Transaction Support Group for five years, specializing in M&A due diligence engagements ranging in transaction value from $10 to $250 million. Prior to Grant Thornton, Mr. Chung was a Manager in the High-Yield Issuance Group at Global Crossing, a multi-national telecommunications organization. Mr. Chung began his public accounting career in 1993 with Coopers and Lybrand LLP, later PricewaterhouseCoopers LLP, in Business Assurance and Financial Advisory Services.

Professional License and Accreditation
• Certified Public Accountant, California
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants
• Member, Association for Corporate Growth

Education
• Bachelor of Science, Accounting, University of Southern California

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: jchung@squarmilner.com

   

David W. Cortney

Area of Focus
David W. Cortney is a Partner in Squar Milner’s Tax Department. Mr. Cortney’s areas of concentration include income tax planning and compliance of individuals, partnerships and corporations. He advises in a variety of industries, such as medical, real estate, and hospitality. In addition, he spends considerable time with trust and estate compliance issues, and post mortem trust administration.

Business Experience
Mr. Cortney has practiced accounting in San Diego since 1978. In 1990, he and his father merged their successful accounting practice, Cortney and Cortney, with Peterson & Co., LLP.

Professional License and Accreditation
• Certified Public Accountant, California
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants

Education
• Bachelor of Science, Accounting, University of Southern California.
• MBA in finance at University of Southern California

Civic Activities
He is an active member of the Estates and Trusts Committee of the Children’s Hospital Foundation. Mr. Cortney is involved with students from the local universities by periodically making presentations at the Student Accounting Society luncheons.

 

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3655 Nobel Drive,
Suite 500
San Diego, CA 92122
858-320-8967
F: 858-597-4111

W: www.squarmilner.com

E: dcortney@squarmilner.com
   

Richard E. Evans

Area of Focus
Richard E. Evans is the Managing Partner for Squar Milner’s San Diego office. Mr. Evans works with Securities Exchange Commission (SEC) registrants, as well as privately held companies. He advises companies in a number of industries, such as manufacturers, architecture, engineering, electronics, medical devices, broker-dealers, biotechnology and software. Mr. Evans has expertise in general management issues and consults regularly in the areas of strategic planning, financial analysis, profit improvement, management methods and internal control procedures.

Business Experience

Mr. Evans began his career with Arthur Young & Co. and worked in both the audit and management services departments. In 1977, Mr. Evans joined the firm. Mr. Evans served as partner in charge of audit and accounting before becoming managing partner of the San Diego office in 1981.

Professional License and Accreditation
• Certified Public Accountant, California
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants

Education
• Bachelor Degree in Economics, Stanford University
• MBA in Accounting, Wharton School at the University of Pennsylvania

Civic Activities
Mr. Evans is active in the San Diego tennis community. He has served as both treasurer and president of Youth Tennis San Diego and has been a board member of the San Diego District Tennis Association for over ten years. He has previously served on the boards of the Easter Seals Society of San Diego, the La Jolla Youth Soccer League and the La Jolla Stage Company.

 

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3655 Nobel Drive,
Suite 500
San Diego, CA 92122
858-320-8968
F: 858-597-4111
W: www.squarmilner.com
E: revans@squarmilner.com
   

Todd Fagan

Area of Focus
Todd Fagan is a Partner for Business Risk Services. Prior to joining Squar Milner, he spent four-plus years in the Southern California practice of Grant Thornton, serving as a Senior Manager in their Business Advisory Services (BAS) group. There Todd served as the functional leader for the BAS group in Orange County for 2005 and early 2006 and was instrumental in growing and leading the practice during its early years

Experience
Todd has 15 years of combined professional experience in industry, public accounting and business consulting working with (or for) a wide range of companies from small, privately held to Fortune 500. He joined Squar Milner in September of 2007 as a partner in their Newport Beach office. Just prior to this point, Todd spent four-plus years in the Southern California practice of Grant Thornton, serving as a Senior Manager in their Business Advisory Services (BAS) group. There Todd served as the functional leader for the BAS group in Orange County for 2005 and early 2006 and was instrumental in growing and leading the practice during its early years.
Todd’s specific areas of expertise include: Sarbanes-Oxley 404 readiness, auditing and assessing the design and operating effectiveness of internal control over financial reporting under AS 2/5 requirements; financial reporting pursuant to GAAP and SEC requirements; Designing and executing internal audits; Business process improvement; and general management consulting; such as corporate risk evaluations, management effectiveness assessments, and cost accounting/analysis.
During Todd’s tenure in public accounting, he has managed multiple projects and engagements in a variety of areas, with a specific focus on Sarbanes-Oxley preparedness and auditing and assessing internal controls over financial reporting. Todd has significant working knowledge of effective financial reporting structures and processes, significant GAAP and SAS knowledge, NYSE requirements and the PCAOB’s AS No. 2 and 5.

Education
• Bachelor of Business Administration in Accounting, Loyola College
• MBA degree from George Mason University with a concentration in finance

Professional Credential

• Certified Public Accountant, California
• Certified Public Accountant, Maryland

 

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0
4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com

E: tfagan@squarmilner.com
   

Katherine Gough

Area of Focus
Katherine Gough is a Partner in the Forensic/Bankruptcy/Litigation Support Practice. She has 28 years of experience in all aspects of accounting. Ms. Gough specializes in forensic accounting, bankruptcies, receivership management and as a consultant on litigation matters. During her thirteen years at Squar, Milner, Peterson, Miranda & Williamson, LLP, Ms. Gough’s investigative expertise has assisted in the recovery of assets in complex matters, including various Ponzi scheme and fraud investigations. Her analytical and investigative experience has also afforded her the ability to provide assistance to governmental agencies and corporations seeking support in bankruptcy situations and/or fraud investigations.

Business Background
Ms. Gough has had responsibility for many of the Firm’s cases involving fraud detection and analysis, including all of the Firm’s engagements regarding Ponzi schemes. She works on a frequent basis with investigators from the Federal Bureau of Investigation, Internal Revenue Services, U.S. Attorneys’ Office, and U.S. Postal Inspector’s Office, providing them with findings and supporting evidence for their respective investigations and prosecutions.

Prior to joining Squar, Milner, Peterson, Miranda & Williamson, LLP, Ms. Gough was a financial analyst at Olen Properties, one the largest property management companies in Orange County.

From 1981-1991, Ms. Gough was a financial analyst at Odetics Inc., a publicly held manufacturing company.

Professional Affiliations
• Member, Association of Certified Fraud Examiners
• Member, Association of Insolvency and Restructuring Advisors
• Member, Orange County Bankruptcy Forum
• Member, Inland Empire Bankruptcy Forum
• Member, San Diego Bankruptcy Forum
• Member, California Bankruptcy Forum
• Board Member, International Women’s Insolvency
  and Restructuring Confederation

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com

E: kgough@squarmilner.com
   

Ahmed Hamdy

Area of Focus

Ahmed Hamdy is a Partner in Squar Milner’s Audit and Accounting Department. He has over 12 years experience providing audit/assurance services to publicly and privately held companies in the real estate, hospitality, technology, distribution and financial services sectors, and has extensive experience in management and business advisory services.

Business Experience
Mr. Hamdy joined Squar Milner in 1999, and currently manages several of the Firm’s larger audit clients. He is also heavily involved in the development of our audit practice including recruiting/hiring, staff training, and establishing quality control policies. Prior to joining Squar Milner, Mr. Hamdy was with Deloitte & Touche and Arthur Andersen for several years.

His accomplishments include conducting audits for large international companies where knowledge of international accounting and taxation is required, as well as the ability to coordinate such engagements with several accounting firms around the world. Mr. Hamdy has experience assisting publicly held clients in filing registration statements with the SEC, and advising them when responding to SEC comments.

Mr. Hamdy has also been involved with mergers and acquisitions, transaction structuring, valuations, feasibility studies and control policies reviews. His other experience includes consulting services such as review of joint venture agreements for compliance, analysis of accounting and cost control systems, FASB 123-R implementation (stock option accounting), and preparation of internal control reports. Internationally, he participated in a study on the privatization of the Egyptian economy conducted by the International Monetary Fund and the World Bank.

While employed in private industry, Mr. Hamdy provided accounting, management and budgeting services for a commercial real estate company.

Professional License and Accreditation
• Certified Public Accountant, California
• Certified Management Accountant
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants
• Member, Institute of Management Accountants

Education
• Bachelor of Commerce, Accounting, Ain-Shams University, Egypt

 

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0
4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: ahamdy@squarmilner.com

Horace Hertz

Area of Focus
Horace Hertz is a Partner in the firm’s audit department. He joined the Firm in September 2008 and is leading the Firm’s technology industry group.

Business Experience
Prior to joining Squar Milner, Horace was the CFO of several technology companies, including two publicly-held companies, has structured and raised over $250 million dollars in financing, has restructured balance sheets in preparation of public offerings and implemented Sarbanes-Oxley.  Prior to that, Horace was a Partner at Corbin & Wertz where he audited over 40 publicly-held companies.  Horace began his career at Deloitte & Touche where he became a Partner in less than nine years.


Education
• Master of Arts, Mathematics, University of California , Irvine
• Bachelor of Arts, Mathematics, California State University , Northridge

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: hhertz@squarmilner.com
   

Raymond H. Hermanson

Area of Focus
Ray Hermanson is a Partner in the firm’s Audit Department. He emphasizes the development and maintenance of a close working relationship with the firm's clients and has a very diverse background including experience in private industry, tax, SEC, and “Big 4” audit that provides the base for excellent audit services. Mr. Hermanson emphasizes practical approaches to today’s ever increasing complex world of financial accounting and auditing standards. Mr. Hermanson also heads our firm’s quality control function and specializes in mortgage banking, high technology, software, and start-up companies.

Business Experience
Prior to joining the firm, Mr. Hermanson owned a private practice in Newport Beach, California from 1991 to 1996. He specialized in small business consulting, tax planning and tax preparation for businesses and individuals, financial statements, audits, reviews, compilations and litigation support services. Business clients included manufacturing, contractors, service organizations, real estate development and property management companies.

From 1990 to 1991, Mr. Hermanson specialized in accounting and auditing for real estate developers for Hugh M. Saddington & Co. From 1985 to 1990, Mr. Hermanson was the Controller and Director of California Operations of Bally Fitness Products Corporation, a $75 million subsidiary of Bally Manufacturing Corporation and manufacturer of the “Lifecycle” and other fitness products.

From 1980 to 1985, Mr. Hermanson was with the “Big 4” in audit.

Professional License and Accreditation
• Certified Public Accountant, California
• Certified Public Accountant, District of Columbia
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants

Education
• Bachelor of Arts, Economics (honors) with emphasis in Accounting, Claremont McKenna College, Claremont, California, 1980

 

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0
4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: rhermanson@squarmilner.com
0

   

Kenneth M. Kasianovitz

Area of Focus
Kenneth M. Kasianovitz is a Partner in Squar Milner’s Tax Department. Mr. Kasianovitz focuses on compliance and consulting services for corporate and pass-through entities, as well as individual, nonprofit, trusts and estates. Mr. Kasianovitz has advised businesses in a variety of industries including real estate and construction, manufacturing, high-tech, and professional service in tax and accounting strategies.

Mr. Kasianovitz has been involved in major projects that include corporate reorganizations, mergers and liquidations, preparation of consolidated multi-state returns, QSSS elections for members of consolidated groups and cost segregation studies. He also assists with planning techniques and transactional analysis related to partnerships and the tax effects on individuals.


Business Experience
Mr. Kasianovitz began his public accounting career in San Diego. Since 1987, he has practiced accounting services, tax compliance and tax minimization strategies. He also has five years with top international firms before joining the firm in 1998.

Professional License and Accreditation
• Certified Public Accountant, California
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants


Education
• Bachelor of Business Administration in Accounting, University of San Diego

Civic Activities
Mr. Kasianovitz is a member of the Pacific Beach Town Council and the San Diego Chamber of Commerce. He also enjoys activities with the University of San Diego alumni group.

As chairperson of the recruitment and internship programs, Mr. Kasianovitz is involved with students from various colleges and universities in assisting them with career paths and goals.

Mr. Kasianovitz also is active with the Society of California Accountants, California Society of Certified Public Accountants, and the American Institute of Certified Public Accountants.

 

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0
3655 Nobel Drive,
Suite 500
San Diego, CA 92122
858-320-8972
F: 858-597-4111
W: www.squarmilner.com
E: kkasianovitz@squarmilner.com
   

Michael H. Lorber

Area of Focus
Michael H. Lorber is a Partner in Squar Milner’s Audit Department. He joined the firm in January 2005.

Business Experience
Mr. Lorber has over 25 years of diversified business and financial management experience that includes both Big 4 public accounting and private industry. He started his career as an auditor with Deloitte, and has served as chief financial officer or controller for several public and private sector companies in a variety of industries including life sciences, medical devices, financial services, defense contracting and manufacturing.

With Squar Milner, Mr. Lorber serves as engagement or concurring partner on a wide variety of public company and private sector audit clients. His clients include companies in a number of industries including technology, manufacturing, life science, renewable energy and medical devices. He has extensive experience working with companies ranging from development or early-stage entities to established SEC registrants. In addition, Mr. Lorber is one of the firm’s Employee Benefit Plan audit specialists, where he serves as engagement partner for a number of 401k Plan, or other Benefit Plans with audit requirements from the Department of Labor.

Mr. Lorber’s blend of public accounting and private sector financial management experience establishes the foundation for his valuable perspective and ability to provide quality audit services with a focus and priority on clear and open communication and customer service.
Mr. Lorber is a Member of the Corporate Finance Council of San Diego and the Association for Corporate Growth – San Diego Chapter.

Professional License and Accreditation
• Certified Public Accountant, California
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants

Education
• Bachelor of Science, Accounting, University of Illinois

 

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0
3655 Nobel Drive,
Suite 500
San Diego, CA 92122
858-320-8966
F: 858-404-6947
W: www.squarmilner.com
E:
mlorber@squarmilner.com
   

Stan Luker

Stan Luker is a Partner in Squar Milner’s Corporate Diligence Services practice.  He has a wide range of experience that includes serving top strategic and private equity software, technology and media clients such as IBM, Quest Software, Trimble Navigation and Elevation Partners.

Experience
Prior to joining Squar Milner, Mr. Luker spent nine years with KPMG, the last five of which was spent with the Transaction Services practice in Europe and the United States.  Mr. Luker was a director with KPMG’s Transaction Services group in Silicon Valley and a manager with the Paris, France practice where he specialized in advising both strategic and private equity clients in acquiring technology and software companies in the United States and Europe. Prior to Joining KPMG’s Transaction Services practice, Mr. Luker spent five years with KPMG’s Audit practice and has lead engagements in the United States, Canada, United Kingdom, Belgium, France, Finland and Russia.

Education
Bachelor of Arts, Humanities, University of Calgary, Canada
Accounting Diploma, Southern Alberta Institute of Technology (SAIT)

Professional Credential
Certified Managerial Accountants of Canada (2001)

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: sluker@squarmilner.com

   

 
   

Ernest D. Miranda

Area of Focus
Ernest Miranda is Partner in charge of Squar Milner’s Audit Department. He has 20 years of experience providing audit/assurance services to SEC/publicly and privately held clients in the real estate, hospitality, construction and financial services and technology sectors and has extensive experience providing management and business advisory, due diligence and restructuring services.

Business Experience
Miranda’s clients include service companies and consumer products, technology, real estate and financial services clients. His experience, in addition to audits and reviews, includes a multitude of advisory assignments including capital formation, IPOs, secondary offerings and private placements, mergers and due diligence, underwriting, development of business plans, controls evaluation, mortgage securitization, best practice diagnostics, litigation support, financial restructurings and bankruptcy.

Mr. Miranda leads the Sarbanes-Oxley services practice area for Squar Milner. Since joining Squar Milner in May 2004, He has been a major contributor in the development of Squar Milner’s methodology and framework around the internal control requirements for Sections’ 302 and 404 of the Sarbanes-Oxley Act of 2002.

On the corporate side, Mr. Miranda has been involved with synthetic leases, sale-leasebacks, litigation support, financial restructurings and bankruptcy. Internationally, he assisted two of Mexico’s largest banks package, arrange, market and sell portfolios of real estate loans collateralized by real estate properties.

Prior to Squar Milner, Mr. Miranda was a partner with Grant Thornton LLP for several years leading one of its industry groups in Southern California and served 14 years at Ernst & Young LLP. He was also a controller for a mid-cap bank holding company group for three years.


Professional License and Accreditation
• Certified Public Accountant, California
• Certified Public Accountant, Texas
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants

Education
• Bachelor Degree in Business Administration, University of Texas.

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E:
emiranda@squarmilner.com
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Kristi D. Oates

Area of Focus
Kristi Oates is a Partner in Squar Milner’s Tax Department. She has over 15 years of accounting and tax consulting experience specializing in real estate, closely held businesses and high net worth individuals, focusing on the interplay between company and individual to maximize efficiency and minimize overall tax.

Business Experience
Ms. Oates’ background encompasses diverse experience in the areas of individual, partnership and corporate income tax, a "hands on" approach to assisting clients with internal accounting needs. To clients who may have general accounting questions, Ms. Oates provides a place to have them resolved. Her clients have included: Parsons Transportation Group, Lennar Housing Group, Triple Net Properties, Oltmans Construction Company, TMC America, Birtcher Construction Company, Koll Real Estate.

Prior to joining Squar, Milner, Peterson, Miranda & Williamson, LLP, Ms. Oates worked as a tax consultant at Ernst & Whinney (now Ernst & Young, LLP) in Newport Beach. She was responsible for performing income tax preparation services for various entities including real estate partnerships, multi-state consolidated corporations, and closely held companies.

Professional License and Accreditation
• Certified Public Accountant, California
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants

Education
• Bachelors Degree in Accounting, Leventhal School of Accounting, University of Southern California (graduated with High Honors).

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: koates@squarmilner.com

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Shelly E. Paialii

Area of Focus
Shelly E. Paialii is a Partner in Squar Milner’s Tax Department. Ms. Paialii’s areas of concentration include all aspects of income tax planning and compliance for individuals, partnerships, corporations, trusts, estates and various non-profit organizations. Ms. Paialii spends considerable time assisting clients with researching and structuring real estate transactions such as tax deferred exchanges and U. S. tax withholdings for foreign partners, and tax planning for high net worth individuals.

Ms. Paialii generally provides tax and accounting services to small and medium sized businesses in the fields of real estate, manufacturing, distribution, health, retail, food service, entertainment and other service industries.

Business Experience
Ms. Paialii has practiced public accounting in Los Angeles since 1984. Prior to the merger with Squar Milner, Ms. Paialii was the Tax Partner at Thomashow, Brown & Paialii, LLP for fourteen years.

Professional License and Accreditation
Certified Public Accountant, California
Member, American Institute of Public Accountants
Member, California Society of Public Accountants

Education
Master of Science, Taxation, Golden Gate University
Bachelor of Science, Accounting, California State University Northridge
Numerous Graduate Certificate courses in International Taxation and Estate Planning, Golden Gate University


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12121 Wilshire Boulevard, Suite 1221,
Los Angeles, CA 90025,
Ph: (310) 826-4474,
Fx: (310) 826-9188
W: www.squarmilner.com
E: spaialii@squarmilner.com

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Laurence D. Smetana

Area of Focus
Larry Smetana is a Partner in Squar Milner’s Audit Department. He has approximately 35 years of audit experience providing audit services principally to the real estate industry. Mr. Smetana has also served manufacturing and technology clients as well as being involved in audits of internal control over financial reporting in compliance with Section 404 of the Sarbanes-Oxley Act of 2002.

Business Experience
Mr. Smetana joined Squar, Milner, Peterson, Miranda & Williamson,
LLP as Partner in October 2005. Prior to joining Squar, Milner, Miranda & Williamson, LLP, Mr. Smetana spent approximately 35 years in public accounting, the last 18 years in the Costa Mesa office of Deloitte & Touche LLP. Prior to Deloitte & Touche, Mr. Smetana was employed by Price Waterhouse where he also was involved in serving the real estate industry.

At Deloitte and Price Waterhouse, he was responsible for providing audit and other services principally to the real estate and construction communities. Clients served included numerous homebuilders, shopping center owners and developers, industrial property owners and developers, apartment owners and construction contractors.

While at Price Waterhouse and Deloitte & Touche, Mr. Smetana was a member of each firm’s national real estate services group. In that capacity, he consulted with audit engagement teams throughout the country on technical real estate accounting and reporting matters, assisted in the training of audit staff, wrote articles on matters of interest to the real estate industry, spoke at real estate conferences and consulted with clients on the structuring of transactions. Mr. Smetana has also consulted on converting ownership interests from corporate and partnership ownership to the REIT form of ownership.

Additionally, Mr. Smetana has provided audit services to the manufacturing and technology industries and has been a Sarbanes specialist, assisting these clients with their compliance with Section 404 of the Sarbanes-Oxley Act of 2002.

Professional License and Accreditation
• Certified Public Accountant, California
• Certified Public Accountant, Arizona
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants

Education
• Bachelor of Science, Finance, Arizona State University
• Master of Science , Accounting, Arizona State University

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E:
lsmetana@squarmilner.com
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Steven M. Speier

Area of Focus
Steven Speier is a Partner in the firm's Bankruptcy and Litigation practice. Mr. Speier serves as Bankruptcy Trustee and Judicial Receiver. He has been appointed as a California State Court Receiver in over one hundred cases including office buildings, retail centers, condominium and apartment complexes, hotels/motels, industrial parks, restaurants and residential properties.

Business Experience
Prior to joining Squar Milner, Mr. Speier was president for seven years of the California subsidiary of a full service national real estate company that managed and leased in excess of 50 million square feet of commercial space. As president of the California subsidiary, he was responsible for its growth from a start up company to a company employing 75 professionals and managing and leasing in excess of 5 million square feet of commercial space as well as thousands of apartment units. Mr. Speier has served as receiver and/or consultant on various commercial and multi-family real estate projects as well as various businesses including hotels, motels, restaurants, golf courses, service businesses, evergreen nurseries, manufacturing companies and limited partnerships.

Mr. Speier began his business career in 1973 with the national public accounting firm of BDO Seidman, then managed by former FDIC Chairman, L. William Seidman. Shortly after receiving his designation as a CPA in 1975, he joined the banking industry.

During his banking career, Mr. Speier specialized in all aspects of real estate. While managing a large real estate loan portfolio of approximately $1.5 billion spread throughout the United States, he was responsible for generating and administering new loans annually in excess of $800 million.

Mr. Speier was appointed to the Chapter 7 Bankruptcy panel for the Central District of California on July 1, 1998. In his capacity as a trustee, he has administered thousands of Chapter 7 Bankruptcy cases. In addition, since 1992 Mr. Speier has been appointed as receiver in over one hundred cases and, as a result, has been responsible for office, industrial, retail, condominium and apartment complexes and hotel/motel properties.

Professional License and Accreditation
• Certified Public Accountant, Michigan (1975), California (1999)
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants
• Chapter 7 Bankruptcy Trustee, Central District of California (1998)
• Judicial Receiver, Los Angeles Superior Court (1992)
• Real Estate Broker, Colorado (1984), California (1991), Missouri (1995)
• Member, Board of Directors, City of Hope (1999)

Education
• M.B.A., Seidman Graduate School of Business, Grand Rapids, Michigan (1981)
• Bachelor of Science, Northern Michigan University (1973)
• United States Air force Academy (1968-1970)

 

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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E: sspeier@squarmilner.com

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Richard Sprayregen

Area of Focus
Richard Sprayregen is a Partner in the firm’s audit department and specializes in the firm’s Financial Services Industry practice. Mr. Sprayregen joined Squar Milner in May 2008 and was previously the Director of Financial Institutions Services for Moss Adams in Los Angeles since 1998. He was previously the National Partner for Financial Services for Kenneth Leventhal & Company where he served for over 20 years.

Business Experience
Mr. Sprayregen has over 30 years of dedicated experience in the Financial Services Industry where he has served a variety of diversified and multinational financial institutions including, mortgage banks, community banks, credit unions, factoring companies, finance companies, loan servicing companies, REITs, credit card banks and international banks. Mr. Sprayregen has had experience with SEC reporting banks, and SOX implementation issues.

Professional License and Accreditation
• Certified Public Accountant, California and Colorado

Education
• Bachelor of Science, Accounting, California State University at Long Beach

Publications (Articles & Speeches)
Western Independent Bankers Magazine–“Bridging the GAAP”, January/February 2008; Findley Reports Newsletter–“Dealing with Real Estate Loan Portfolio Concentrations”, May 2008; Findley Reports Newsletter–“New Allowance for Loan and Lease Losses (ALLL) Rules-Trying to Bridge the Divide”, May 2007; Findley Reports Newsletter–“The Sarbanes Oxley Act of 2002: Is it Merely FDICIA on Steroids?”, March 2006; Western Independent Bankers Magazine– “Community Bank Directors Job Description”, October/November 2004; Western Independent Bankers Magazine–“The Ideal profile of a Community Bank Director”, October/November 2003; Western Independent Bankers Magazine–“Understanding the Financial Statements of a Small Business Borrower”, May, 2003; Western Independent Bankers Magazine–“What Do Bank Directors Deserve; A Guide for Properly Compensating Them”, March, 2003; Banking Viewpoint–Moss Adams LLP Quarterly Newsletter–Fall 2003 Issue “The Year End Audit Season is Upon Us, What’s Different This Year.


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4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E:
rsprayregen

   

Lew Thomashow

Area of Focus
Lewis Thomashow is a Partner for Squar Milner's Los Angeles office. Mr. Thomashow works with privately held companies advising them in a number of industries, such as real estate, manufacturing, nursing homes, electronics, hedge funds, and the food service industry. Mr. Thomashow has expertise in tax and audit areas and consults regularly in the areas of strategic planning, financial analysis, profit improvement, internal control procedures and tax planning for high net worth individuals and their companies.

Business Experience
Mr. Thomashow began his career in New York with David Berdon & Co. in 1975 as a generalist performing both certified audits and preparing a wide variety of tax returns. In 1978, Mr. Thomashow went to work for the New York office of Touche Ross (now Deloitte) in their large audit department working on public and privately held companies. In 1980, Mr. Thomashow relocated to Los Angeles and at Singer, Lewak, Greenbaum & Goldstein became an audit and accounting partner. In 1986, Mr. Thomashow began Thomashow, Brown & Paialii where he was the managing partner. The firm specialized in medium sized businesses in a wide variety of industries, offering audit, accounting, tax and consulting services to privately held companies and their families.

Professional License and Accreditation
Certified Public Accountant, California and New York
Member, American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants

Education
Bachelor Degree in Accounting, 1975, Queens College, New York


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0
12121 Wilshire Boulevard, Suite 1221,
Los Angeles, CA 90025,
Ph: (310) 826-4474,
Fx: (310) 826-9188
W: www.squarmilner.