Steve Whiteaker is the Director, Field Operations – Engineering in the Large Business and International (LB&I) Division of the Internal Revenue Service. In this position he is responsible for providing Service-wide engineering, appraisal, and business valuation services across the Country. Steve earned a Bachelor’s degree in Business Administration with a major in accounting and minors in finance and economics from Southeast Missouri State University and is a Certified Public Accountant, licensed in the State of Wisconsin. Prior to this assignment, Steve held executive positions as Director, Field Operations East in the former Field Specialist organization and Director, Field Operations, Heavy Manufacturing and Transportation (HMT) East in the Large and Mid-Size Business Division.
Mark D. RamosMark Ramos earned his Bachelor of Science in Civil Engineering from the University of Texas – El Paso. He is serving in his twenty-eighth year with the Internal Revenue Service. Mark’s forte is evaluating cost segregation studies, where he has fifteen years of experience with casino resort properties. He is a qualified instructor in the Service for cost segregation issues, and has been instrumental in developing the Cost Segregation Audit Technique Guide. He is also a contributor in the development of Industry Director’s Directives for cost segregation in the Gaming, Restaurant, Retail, Auto Dealership, and Auto Manufacturing industries.
James C. Peacock
Jim Peacock holds a Bachelor’s Degree in Structural Engineering from the University of Texas at Austin. Jim currently serves the IRS as a Subject Matter Expert for depreciation issues in the Deductible and Capital Expenditures Issue Practice Group. During his twenty-eight years with the Internal Revenue Service, he has applied his background in building design and construction management processes to develop and support positions on Investment Tax Credit issues and more recently to Cost Segregation Issues. Jim has contributed to the Cost Segregation ATG and some cost segregation Industry Director’s Directives. He currently provides guidance and training on depreciation issues to IRS Exam personnel, including presentations on various chapters of the IRS Cost Segregation Audit Techniques Guide (ATG).
Christian Wood JD CPA
Christian has more than 14 years of accounting methods experience and has worked with all industries throughout his career. Christian’s main focus is in the area of tax accounting which includes accounting methods, issues involving timing, fixed assets and recognition events. He is a licensed attorney in DC and the State of Maryland.
Christian spent the first five years of his legal career in the Division of Income Tax & Accounting at the Office of Chief Counsel, Internal Revenue Service. Upon leaving the Office of Chief Counsel Christian worked at a law firm in DC, Deloitte’s National Tax Office, and is now part of Eide Bailly’s National Tax Office in the Minneapolis office where he has the responsibility for accounting methods, other technical tax issues, and a lead role in communicating and educating the changes in the repair regulations.
Christian received his LL.M. in taxation at Georgetown University Law Center, his law degree from George Mason School of Law and has a Bachelor of Arts in Economics from the University of California, Los Angeles. Christian is also actively involved in the tax accounting section of the American Bar Association and the Federal Bar Association.
Paul leads AECOM’s Fiscal Incentives team from the London office. He has 28 years’ of professional experience, working within private practice and contracting organisations with the last 17 years specialising in Capital Allowances and tax depreciation. He is dual-qualified as a Chartered Surveyor and Taxation Advisor. With extensive experience across all sectors, Paul provides a common-sense approach to consultancy to both clients and colleagues.
He is committed to providing commercial solutions, whilst recognising the risks and compliance issues associated with tax legislation. He has worked on a variety of projects throughout the UK, Singapore and Malaysia across all commercial sectors. His particular fields include; Capital Allowances, including planning, advice, valuation and HM Revenue& Customs negotiations, Value Added Tax, International tax depreciation and the risk management of tax systems.
A regular speaker on real estate and capital asset taxation issues, Paul has drafted the taxation content for both British Council for Office’s Guide to Specification and the UK-renowned Spons Architectural and Building pricing books. More recently he has been a contributing author to Wiley-Blackwell’s Design Economics for the Built Environment: Impact of Sustainability on Project Evaluation (2014).
He has drafted Capital Allowances content for the UK’s standard commercial pre-contract enquiries (CPSE version 3.1) endorsed by the British Property Federation, as well as representing the Investment Property Forum on workshops with HM Treasury and HM Revenue & Customs.
Married, with two teenage daughters, Paul splits what little spare time he has between Arsenal FC, cooking and Shotokan Karate.
Ryan P. McCormick
Ryan McCormick is Vice President and Counsel at The Real Estate Roundtable, where he is responsible for managing the organization’s tax policy activities. The Real Estate Roundtable brings together leaders of the nation’s top publicly held and privately owned real estate ownership, development, lending and management firms and leaders of major national real estate trade associations to jointly address key national policy issues relating to real estate and the overall economy.
Ryan joined the Roundtable in May 2013 after serving nearly 11 years in the U.S. Senate as a tax and economic policy advisor for Senators Daniel Patrick Moynihan, John Kerry, Joseph Lieberman, Bob Graham, and Bill Nelson. In 2011-12, Ryan was Staff Director of the Senate Finance Subcommittee on Fiscal Responsibility and Economic Growth. As staff director, Ryan guided and oversaw all aspects of the subcommittee’s activities, including bipartisan hearings on tax reform and tax policy matters.
From 2006 until 2008, Ryan practiced tax law as an associate at Miller & Chevalier (“shev-a-leer”) in Washington, D.C., the oldest tax law firm in the country. He is a graduate of Georgetown University; Sciences-Po (“see-ons pō”) in Paris, France; and the University of Texas School of Law, where he was editor-in-chief of the Texas International Law Journal and received the Vinson & Elkins Presidential Scholarship in International Law. From 2000 to 2001, Ryan researched tax reform in West Africa as a Fulbright Scholar.
Clive Searle BSc (Hons),Dip Prop Inv, MBA, MRICS
Clive started out in the UK construction industry where he qualified as a Chartered Quantity Surveyor. His career changed direction when he joined Crosher & James in 1987 – the first firm of surveyors in the UK to specialise in Capital Allowances. Here he helped, through consultation and discussion with the UK Tax Authorities, to evolve many of the practices that are now the industry standard and replicated in the UK Tax Authorities own internal manuals.
Clive’s career continued to progress and became an Equity Partner in 1994, whilst also being involved in tax based property finance structures. Through a number of mergers Clive eventually became an Equity Partner of Davis Langdon.
During Clive’s career he has worked on many prestigious properties including the world student games stadium, the Treasury Building, major hospital projects and various London landmark buildings. In addition to the UK Clive, has experience of advising on the capital allowances or relevant cost segregation regime in France, Singapore and Hong Kong.
Clive left Davis Langdon in 2008 to set up his own niche Capital Allowances consultancy. This has evolved into The CA4 Partnership Limited (CA4) as he was joined by former colleagues of the business.
CA4 has a varied client base split between property investment companies and owner occupiers throughout the UK. A significant part of the firms business comes via referrals from other professionals and in particular qualified accountants.
Clive’s roles within CA4 include looking after a portfolio of clients as well as developing the strategy of the business. He has also spoken at a number of conferences and courses for Tax Professionals.
As well as being a Chartered Quantity Surveyor and a Member of the RICS, Clive also has an MBA in Construction and Real Estate, a Post Graduate Diploma in Project Management from the University of Reading and a Post Graduate Diploma in Property Investment from the College of Estate Management.
Daniel Frondorf CPE
Dan is President of DG Frondorf & Associates VCEF – consulting estimating firm in Cincinnati, OH and he has been engaged in civil and site estimating for over 25 years. He is an ASPE Certified Professional Estimator.
Dan serves as a Vice President of the Board for the American Society of Professional Estimators (ASPE) and recently won their 2014 Estimator of the Year Award. Mr. Frondorf is an instructor at the University of Cincinnati school of construction management and also serves as President of the Consulting Estimators Round Table (CERT) a national association of consulting estimating firms.
Matthew Dianich, ASA (MTS), SCSP
Matthew provides valuations of fixed assets, inventory, and machinery and equipment for tax planning and financial reporting purposes. Additionally, Matthew provides tax consulting services including cost segregation studies, research and development credits, fixed asset reviews, and repairs and maintenance studies.
Valuation services provided on recent engagements include:
Purchase price allocations and impairment analyses related to FASB ASC Topics 805 and 360, including preparation of responses related to comments from auditors
Valuations related to tax planning and compliance, including appraisals performed for corporate income tax and financial reporting purposes
Valuations related to income tax for estate planning and charitable contribution purposes
Valuation related to arbitration for estate planning purposes
Valuation of plant equipment for C corporation to S corporation conversion
Cost segregation services provided on recent engagements include:
New construction, purchase price allocation, and “look-back” studies
IRC Section 481(a) adjustment depreciation recalculation and preparation of Form 3115
Matthew previously worked in the consulting services group at an international accounting and advisory firm. He also provides tax consulting services related to research and development credits, fixed asset reviews, and repairs and maintenance studies. Matthew holds the Accredited Senior Appraiser (ASA) designation in Machinery and Technical Specialties from the American Society of Appraisers, as well as the Senior Cost Segregation Professional (SCSP) designation from the American Society of Cost Segregation Professionals.
Alan Bonvie, CA
Creator & Leader of Ernst & Young’s Capital Asset Review (CAR) practice
CAR focuses on optimizing the income tax classifications and other tax incentives (e.g. manufacturing investment credits and energy conservation credits/rebates) surrounding client’s major capital asset expenditures resulting in a report that outlines the tax technical and costing detail support for the recommended classifications.
Allan and his team have completed over 130 CAR engagements in the past nine years for clients in the following industries:
Oil & Gas
These reviews have covered over $6.9 billion in capital expenditures resulting in over $181 million in client savings.
Allan has assisted clients during CRA audit negotiations to successfully resolve capital asset classification issues or to identify asset classification opportunities to help offset other potential audit reassessed items.
Allan is a 28 year CA, with 16 years of public practice and 12 years of industry experience including 18 plus years experience surrounding major capital asset project classifications for tax purposes. Allan regularly works with Ernst & Young’s U.S. Cost Segregation practice (comparable to CAR) for clients with cross-border operations.
Allan has made numerous CAR presentations to both Ernst & Young practitioners and external audiences. He has trained and developed Ernst & Young as well as client staff to conduct CARs. Allan is also co-author of Ernst & Young’s Guide to Capital Cost Allowance.