MEET THE TEAM

Experience

Michael has over 40 years’ experience servicing owners of closely held businesses and high-net-worth individuals in the South Florida community. Michael focuses primarily on working directly with business owners on development and profit enhancement to achieve their goals in a team-oriented approach. Michael has provided highly successful merger and acquisition services to clients who some began as start-ups and then assisted them in realizing their ultimate goals. Michael’s strong analytical and managerial skills allow him to determine key client tax, accounting and financial issues. He then challenges the firm’s staff of professionals to assist him in proactively providing solutions. Other key areas of Michael’s practice include income and estate tax planning and compliance for individuals and businesses. He also provides personal financial and investment planning advice for high-net-worth clients of the firm.

Michael considers his highest professional achievement the success of a diverse group of successful and highly valued clients who place their trust in him, and regard him as an integral part of their team.

Education and Certifications

• Florida Atlantic University, Bachelor of Science Business Administration
• CPA, Licensed in Florida

Professional Affiliations

• American Institute of Certified Public Accountants, Member
• Florida Institute of Certified Public Accountants, Member

Civic/Community

Michael supports various South Florida charitable organizations and is actively involved, along with his spouse, in Kids in Distress Auxiliary. Michael is also responsible for coordination of charitable pro bono services provided by the firm.

Experience

Ray has more than 45 years of public accounting experience and is a trusted advisor with extensive experience serving high net worth individuals, corporations, and partnerships in the areas of corporate and transactional tax planning‚ resolution of Internal Revenue Service matters‚ optimization of individual tax positions‚ and tax compliance for clients across a broad range of industries. Ray has been an active and recognized leader in multiple professional and civic organizations in the South Florida community.

Ray successfully implemented numerous business succession transactions and spearheaded merger and acquisition negotiations on behalf of his clients, including the sale of a closely-held entity to a Fortune 100 company.

Ray has assisted numerous clients achieve their financial goals by providing innovative strategic management consulting, including the implementation of profit enhancement and expense reduction solutions. Many of Ray’s clients have been with him for over 35 years. Ray is a key advisor to his clients helping them facilitate significant growth for their businesses to become leaders within their industry.

Ray takes a proactive role in income and estate tax planning for high net worth individuals. Ray has successfully addressed complex issues associated with family businesses‚ estate, succession, and retirement planning and wealth transfer to future generations.

Education and Certifications

• St. Peter’s College, Bachelor of Science, concentration in Accounting
• CPA, Licensed in the state of Florida

Professional Affiliations

• American Institute of Certified Public Accountants, Member
• Florida Institute of Certified Public Accountants, Member

Other A college football enthusiast and occasional golfer, Ray enjoys spending time with his wife of over 45 years, their three children and 9 grandchildren.

Experience

Jay has been a Director with the firm since 1989, and holds over 30 years of experience in public accounting. Jay’s experience includes providing accounting, assurance and business consulting services to privately held companies and organizations in a wide variety of industries. Jay’s experience extends to the following industries: professional service firms, construction, real estate, distribution, oil and gas, restaurant, franchise, not-for-profit and manufacturing industries, as well as employee benefit plans. Jay’s assurance experience includes providing audit and review services. Jay also provides services related to compilation, agreed-upon procedures, mergers and acquisitions, internal control studies and internal audit matters. In addition to supplying his clients with accounting and assurance services, Jay advises businesses and their owners in matters concerning their financial condition, profitability enhancement, tax planning, tax compliance, and represents clients before the Internal Revenue Service. From time-to-time Jay also acts as trustee/fiduciary of family trusts based on his intimate knowledge of the family’s affairs and intentions.

Education and Certifications

• Georgia State University, 1975, Bachelor of Business Administration, concentration of Accounting
• CPA, Licensed in Florida

Professional Affiliations

• American Institute of Certified Public Accountants, Member
• Florida Institute of Certified Public Accountants, Member
• North Dade Chamber of Commerce, Former Member

Civic/Community

• Beth Torah Synagogue, Member

Other

A golf enthusiast, Jay spends his leisure time with his wife, two children and trying to improve his golf game.

Experience

Steve Rosen has been a Director with the firm since 1997 and holds over 37 years of experience in public accounting. Steve has extensive experience in corporate and individual taxation, business transactions and financial and estate planning for high net worth professionals and their families. He has directed services in the areas of business entity selection, formation, operation, and liquidation and reorganization of corporations, partnerships, and LLCs. Steve’s experience includes providing tax services to organizations and individuals in a wide range of industries, including real estate, investment companies, fund-of-fund partnerships, professional service firms, construction, retailers and wholesalers. In addition, Steve works with a number of not-for-profit organizations and private foundations where his involvement ranges from assisting with the organization’s application for exempt status to planning and monitoring the organization’s compliance and preparing the appropriate returns. He also assists with planning and implementing changes required by new legislation and jurisprudence. Steve plays an active role in the development of the firm’s tax department procedures and policies. Prior to joining the firm, Steve served as a tax manager for a large national firm.

Steve’s areas of concentration primarily includes advising families the development of estate plans in order to protect assets, minimize exposure to taxes and make provisions for beneficiaries tailored to the families’ needs and intentions, including transfer of business and non-business assets to children or other beneficiaries. In connection with these services, Steve works with the client’s other professional advisors to ensure the proper transfer of knowledge between all parties. Steve is a significant contributor to the firm’s specialty in the area of estate and trust planning and compliance.

Education and Certifications

• Roosevelt University, Bachelor of Science, Business Administration

Professional Affiliations

• American Institute of Certified Public Accountants, Member
• Florida Institute of Certified Public Accountants, Member
• The Greater Fort Lauderdale Tax Council, Past President
• Oakton Community College, Glenview, Illinois, former Adjunct Professor

Civic/Community

• Jewish Family Services of Broward, Executive Board Member
• Temple Beth Am of Margate, former Chairperson
• Sister Cities of Fort Lauderdale, former Treasurer

Other

Steve and his wife of almost 40 years have two children and two grandchildren. Outside of work, Steve enjoys cycling, swimming and reading.

Experience

Tom has been a Director with the firm since 2003 and holds over 36 years of experience in public accounting. Tom has extensive experience in various areas of taxation (i.e., state, domestic and international), accounting and technology. Tom helps companies grow and operate in a tax efficient manner by assisting clients with decisions in structuring business ventures in appropriate legal entities. His involvement in this area, from the analysis, structuring and operational viewpoints, has proven to be invaluable to his clients. Tom’s specialized practice areas include U.S. income tax reporting for entities with foreign subsidiaries, accounting for income taxes and reporting considerations (formerly FASB 109), construction contractors, architects, investment companies, partnerships, C corporations, S corporations, and limited liability companies. Tom authored tax articles for publications regarding new legislation and their tax considerations, and plays an active role in the development of the firm’s tax department procedures and policies.

Tom is well-versed in the set-up and use of QuickBooks and has been instrumental in assisting clients with their everyday accounting needs. As part of his experience, Tom has also advised businesses and their owners in matters concerning their financial condition, profitability enhancement, tax planning and compliance and represents clients before the IRS.

Education and Certifications

• University of Florida, Bachelor of Science, Business Administration with a concentration in Accounting
• CPA, Licensed in Florida

Professional Affiliations

• American Institute of Certified Public Accountants, Member
• Florida Institute of Certified Public Accountants, Member