Alex Bagne CCSP – Society Past President
Alex is the President of ICS Tax, LLC (ICS) and has over two decades of specialty tax consulting experience . Alex earned a BSBA in accounting from The Ohio State University, a Masters of Business Administration from the University of Minnesota, and a law degree from the Tulane School of Law in New Orleans, Louisiana. Alex is a licensed attorney as well as a certified public accountant. He is also a certified member and former president of the American Society of Cost Segregation Professionals (ASCSP).
Jeff Besel, PE CET, LEED AP
OBERMILLER NELSON ENGINEERING, INC. Buildings Systems Consultants
Jeff is an Electrical Project Manager with over 16 years of experience in the industry and is registered as a PE in five states.
He’s had the opportunity to be involved in a diverse range of electrical design projects throughout his career. He has extensive experience with healthcare projects both new and remodeled. His past projects focus on healthcare, K-12 schools, higher education, and office buildings
He attended the Illinois Institute of Technology and graduated with a Bachelor of Architecture Coursework. He also attended Kansas State University and graduated with a Bachelor of Science in Architectural Engineering, specializing in Electrical Engineering. Jeff is a member of the National Fire Protection Association, National Fire Alarm Association and the Minnesota Fire Alarm Association.
Since 1992, ONE has delivered success to their clients by providing professional, detailed mechanical and electrical building design and coordination. It is a Subchapter S Corporation with five locations in North Dakota and Minnesota including Fargo, Bismarck, Grand Forks, Alexandria, and Minneapolis. With licensed Mechanical Engineers, Electrical Engineers, Civil Engineers, Fire Protection Engineers (FPE), LEED Accredited Professionals and their Commissioning Services Professionals on staff, ONE provides its clients with the highest quality of engineering services.
Curt Gautreau, CPA, CCSP – Society Vice President
Curt is President of Cost Segregation Initiatives and a Certified Member of the American Society of Cost Segregation Professionals, CCSP. He has been involved in the consultation with CPA’s and or directly with real estate owners and developers on a national basis for the benefits and implementation of Cost Segregation and the surrounding taxation issues for the past 15 years. He is areas of specialization include Real Estate Taxation, Depreciation, Accounting Method Changes, Passive Losses and Capitalization Rules. Curt currently serves as the National Vice President of the American Society of Cost Segregation Professionals. He also serves as the Chair of the Technical Standards Committee. He is a member of the AICPA, past president of the Baton Rouge Chapter of the Louisiana Society of CPA’s, and a member of the Young Entrepreneurs Organization (Y.E.O.)
Travis Mlodzik, CCSP – Society Treasurer & Board Member
- More than 12 years of cost segregation experience.
- More than 15 years construction experience, including residential framing, plumbing and heating project management and custom home estimating.
- Co-chairs the Education Committee of the American Society of Cost Segregation Professionals.
- Serves as a Director on the American Society of Cost Segregation Professionals Board of Directors.
- Certified Cost Segregation Professional (ASCSP)
- Bachelor of Applied Science, Construction Management – University of Minnesota, Twin Cities
|Andrea B. Mouw, J.D. –|
Principal Eide Bailly (Minneapolis, MN)
With a law degree and over 10 years of federal, state and international tax experience, Andrea provides a depth of expertise to Eide Bailly clients that is simply hard to find. Her main area of focus is on accounting method issues, such as income and expense recognition, capitalization and inventory issues. She also conducts regular seminars and workshops on numerous tax reform and accounting method related topics.
Vice-chair, Capital Recovery & Leasing Committee, American Bar Association Section of Taxation
Tax Accounting Committee, American Bar Association Section of Taxation
Minnesota Bar Association, Hennepin County Bar Association
Bachelor of Science, Business – Curtis L. Carlson School of Management, University of Minnesota
Juris Doctor – William Mitchell College of Law, St. Paul, Minnesota
Cory serves as the President of The Program Corporate, a leadership development and team building company. He is a Marine Corps Officer with multiple combat tours to Afghanistan, Northern Africa and the Far East. He enlisted in the Marine Corps as an infantryman and rose through the ranks to eventually become a commissioned officer, where he led a platoon of heavy tanks, and served as Executive Officer for a company of 500 Marines.
Cory then served a year with Special Operations Forces in Eastern Afghanistan where he spoke the local language and advised Afghan Local Police Commanders and District Governors. Cory was awarded for his actions in combat and then later selected to lead an advisor team in Southern Afghanistan on a subsequent tour.
Michael A. Gregory, ASA, CVA
Michael Gregory Consulting, LLC (Roseville, MN)
With 28 years at the IRS at all levels, and 8 years in the private sector saving clients hundreds of millions of dollars, Mike provides a depth of expertise to serve clients that is unmatched related to IRS engineering issues. Mike is an Accredited Senior Appraiser in business valuation with the American Society of Appraisers (ASA) and a Certified Valuation Analyst with the National Association of Certified Valuers and Analysts (NACVA).
- Served on National Board with ASA and served and serving on national board with NACVA
- Minnesota State Bar Association, Alternative Dispute Resolution Section Board Member
- Qualified Mediator with the Minnesota Supreme Court
- Registered Professional Engineer 30 years
- Certified General Appraiser 19 years
- BS Valparaiso University – Civil Engineering
- MS University of Wisconsin – Madison – Civil and Environmental Engineering
- MBA DePaul University
Rob Lipka has over 20 years of experience in managing and performing cost segregation studies on properties and portfolios ranging in value from several hundred thousand dollars to nearly one billion dollars. Rob also has experience with 179D energy efficient analysis. Rob started his career at an international accounting firm and spent several years at a mid-tier national accounting firm where he was the National Cost Segregation Manager. Additionally, Rob recently was an outsourced consultant at a Fortune 50 company where he managed the companies fixed assets.
Rob has a B.S. in Construction Management from Bradley University and an M.B.A. in Strategic Management from Illinois Institute of Technology Stuart School of Business. He is also a long term Member of the American Society of Cost Segregation Professionals (ASCSP) and is a member of the Conference Committee.
Senior Director, Washington National Tax
RSM US LLP – Washington, DC
Tracy Watkins is a Senior Director with RSM’s Washington National Tax Accounting Methods and Periods team. With more than 14 years of experience in public accounting, Tracy advises clients pertaining to accounting method matters, including the timing of revenue recognition and deductions, cost segregation studies, and fixed assets.
She serves as the co-vice chair for the capital recovery and leasing committee of the American Bar Association (ABA), Section of Taxation. She has presented on numerous ABA panels with members of the IRS National Office.
Professional affiliations and credentials
- Bar Admission, Florida
- Certified public accountant
- American Bar Association, Tax Section: Capital Recovery and Leasing Committee, Co-Vice Chair
- Master of Laws in Taxation, University of Miami School of Law
- Juris Doctorate, University of Miami School of Law
- Bachelor of Professional Accounting, Mississippi State University