Alex Bagne JD, CPA, MBA, CCSP – ASCSP Past President / Board Member / Contributing Author ASCSP Quarterly
Alex Bagne is the president of ICS Tax, LLC (ICS) and also serves as president of the American Society of Cost Segregation Professionals (ASCSP). His expertise includes the tangible property regulations, cost segregation, energy efficiency incentives (179D/45L), research tax credits, fixed asset reviews, and the IC-DISC export incentive. Prior to ICS, Alex worked for a decade with several Big Four firms. He has given Continuing Professional Education on a variety of tax planning ideas throughout the country. He is published in the AICPA’s Tax Advisor magazine and Accounting Today. 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 a Certified member of the ASCSP.
Matthew Dianich – Member / Past Presenter ASCSP Conferences
Accredited Senior Appraiser (ASA) from the American Society of Appraisers, designated in Machinery & Technical Specialties. Provides appraisals for business/industrial/agricultural/heavy equipment fixed assets for purchase price allocations (ASC Topic 805), impairment, insurance, liquidation (financing), and more. Also performs Cost Segregation studies, and is a Member of the American Society of Cost Segregation Professionals. Also can help clients with Research & Experimentation tax credit studies. Specialties: Fixed asset / equipment appraisals and tax guidance, cost segregation studies, and research and experimentation (IRC Section 41) tax credits.
Christie Ellis – President – Cost Segregation Advisors, LLC
Christie has grown 4 businesses, currently operating 2. She provided operations and management consulting services to businesses in need of direction, before becoming an expert in the strategy she loves best, cost segregation. Cost seg helps businesses increase cash flow quickly and painlessly through the most exciting strategy she has ever employed. Christie is also a CRE investor, employing cost segregation as a strategy for her own CRE investments.
Christie is passionate about the ease, speed, and large gains companies receive through this vastly overlooked strategy and now provides these services to businesses of all types – mom and pop shops and billion dollar companies alike.
Christie understands the need to increase cash flow to support both growth and decline business seasons. In her first success as the founder of The Healthy Pet Gourmet, Christie catapulted into the national spotlight with appearances on ABC World News Tonight, NBC Nightly News, and The Today Show to name a few, and grew the company she started from her home kitchen to national success. She learned growth from the ground up.
Daniel G. Frondorf, CPE, CDT – President & Chief Estimator – DG Frondorf and Associates, LLC
Daniel has been reviewing and utilizing the information taken off plans and specifications since 1989, beginning his career as a Zoning Plans Examiner for the City of Cincinnati, and then moving on as an Estimator for roadway contractors before establishing DGFA in 1999. Focusing his practice in all areas of sitework construction, Dan and DGFA serve general and subcontractors, design professionals, construction managers, and owners, providing accurate, project specific information used in the preparation of everything from budgets to bids to claims and change orders. George’s son and David’s brother, Dan is a Certified Professional Estimator member of the American Society of Professional Estimators (ASPE) and is very involved in their continuing educational activities, and is also a graduate of Cincinnati Technical College. He resides with his wife Becky and their feline family in Cincinnati’s East Price Hill neighborhood.
Curt Gautreau CCSP, CPA – Past ASCSP Vice President / Past Presenter ASCSP Conferences / Contributing Author ASCSP Quarterly
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 20 years. He is a national educator and speaker on Real Estate Taxation, Depreciation, Accounting Method Changes, Passive Losses and Capitalization Rules. Curt previously served as the National Chair of the Technical Standards Committee of the American Society of Cost Segregation Professionals. Prior to forming Cost Segregation Initiatives, Curt formed and built a very successful tax practice limited to emerging businesses in selected industries. The practice was focused on Real Estate Developers, Real Estate Management Firms, and Real Estate Investors.
John Hoffman, CPA, CCSP – ASCSP Past President / Board Member / Contributing Author ASCSP Quarterly
John Hoffman is President of Bracket Partners, LLC and also serves as a Board member of the American Society of Cost Segregation Professionals (ASCSP). His diverse expertise includes cost segregation, tangible property regulations, energy efficiency incentives (179D/45L), research tax credits, fixed asset reviews, historic tax credits, new markets tax credits, affordable housing incentives, renewable energy tax incentives, real estate valuation, and project financial modeling. John’s career includes significant experience at a large international accounting firm as well as other national CPA and professional service firms. He is a frequent speaker on tax issues related to fixed assets and project finance. John earned a BS in architectural engineering from the Milwaukee School of Engineering, completed the accounting studies program at DePaul University, and earned a Masters of Business Administration in real estate from the University of Wisconsin. John is a certified public accountant and has passed the fundamentals of engineering exam. He is a Certified member of the ASCSP and is a past president, prior vice president, prior board member, and prior education committee chair.
Warren Kitchens CCSP, CPA – West Region Leader, Tangible Property Services at RSM US LLP
With over 27 years of industry experience, Warren specializes in Cost Segregation, Fixed Asset Reviews, Repairs versus Capital Analyses, and Fixed Assets Management Services for public and private companies. He has directed single engagements with more than 30,000 assets and 25 global entities. Warren has successfully defended his work before the IRS, and is a certified member of the American Society of Cost Segregation Professionals. He is experienced with the CARES Act, specifically including taxpayer relief related to “Qualified Improvement Property” and the five-year NOL carryback provision.
Gian Pazzia CCSP – ASCSP Past President / Past Presenter ASCSP Conferences / Principal/Owner at KBKG
Gian oversees KBKG’s Cost Segregation group nationally. He is also a subject matter expert for 263(a) Repairs vs. Capitalization services. Gian is a recognized leader in the cost segregation field serving as a former President (2013-2015 term) of the American Society of Cost Segregation Professionals and holding a seat on their Board of Directors for a decade. Additionally, he was chair of their Technical Standards committee from 2009-2013. He led the ASCSP Technical Committee to publish the first set of standards that all cost segregation reports must follow in order to be stamped by a Certified Member (MQS Report Requirements Appendix MQS 2011-1 Issued October 21, 2010). He coordinated ASCSP’s remarks on numerous issues including comments to the IRS on the newly issued “Repair Regulations” (December of 2011) and was also the lead author for ASCSP’s official commentary on the AmeriSouth XXXII., vs. Commissioner case; and the Peco Foods vs. Commissioner case. As President of ASCSP, Gian has assisted the Internal Revenue Service by providing feedback on amendments to the IRS Cost Segregation Audit Techniques Guide prior to public release. Gian was one of the first in the country to become a “Certified Cost Segregation Professional” (CCSP) and one of the few that has provided expert witness testimony on Cost Segregation issues before the IRS. Prior to joining KBKG, Gian worked at two of the Big Four accounting firms. At PwC in Chicago, he served on the National Cost Segregation Consistency Committee where he was responsible for the development of their proprietary cost segregation software. He was also recognized for initiating and developing their first in-house advanced engineering training program. Gian has been published in various journals such as Accounting Today, BNA Bloomberg and the CPA Practice Advisor. He’s been invited to speak to thousands of CPAs through associations including the AICPA, California Society of CPAs, BNA Bloomberg, Strafford Publications, National Association of Tax Professionals, Oregon Society of CPAs, Washington Society of CPAs, Illinois Society of CPAs, Colorado Society of CPAs, Lorman Education, Denver University and more. Gian graduated from Purdue University with BS in Civil Engineering, with an emphasis in Structural Design. He is a member of the American Society of Civil Engineers as well as a lifetime member of Chi Epsilon, a civil engineering honorary fraternity.
Brendan Walsh CCSP, MBA, JD – Shareholder at Clark Schaefer Hackett
Brendan’s experience is in tax consulting for businesses and their owners with a focus on strategic tax planning to minimize tax exposure. This includes consulting on corporate structure, executive compensation, employee benefits, succession planning, and estate planning. Most recently he has focused on fixed asset strategies, depreciation, cost segregation, and tangible property regulations. With over 10 years of experience, Brendan has worked with companies ranging from start-ups to billion-dollar, publicly traded entities. Brendan brings a skill set that combines both technical knowledge of tax concepts and legal acumen to decipher and interpret complex tax laws.
Lou Weller – JD – Partner, Weller Partners LLP; Managing Director at Stewart Institutional Exchange Services LLC
Experienced tax attorney with 40 year track record working in the real estate industry. Nationally known expert in Section 1031 exchanges and all aspects of tax planning for Real Estate Transactions as well as representing clients in audits of transactions by California Franchise Tax Board. Retired National Director, Real Estate Tax Transaction Planning, Deloitte Tax LLP.