About the Speakers
About the SpeakersACPE has assembled a prestigious group to present our 2017 courses, including an author, CPAs from leading firms, prestigious lawyers from central New Jersey, and other industry professionals. There are some established favorites and some new additions, but we are sure you will be impressed with the quality of this year’s presenters. Our goal is to ensure the highest quality presentation possible for accountants satisfying their continuing professional education requirements. Your feedback is always welcome!
John F. Dailey, Jr., CPA
John F. Dailey Jr., CPA, was partner and ethics compliance officer at Bowman & Company LLP. Specializing in the audits of governmental agencies, he was the partner-in-charge of five Municipal, two school district, three charter school and twelve fire district audit engagements. He has acted as an expert consultant on the establishment, consolidation and dissolution of fire districts. In addition, Mr. Dailey has served the New Jersey Department of Community Affairs, Division of Local Government Services as a member of the Registered Municipal Accountants Steering Committee, charged with the responsibility of revising the Requirements of Audit for New Jersey municipalities. Mr. Dailey has authored articles that have been published in several professional journals, and speaks regularly as a discussion leader for continuing professional education seminars.
Mr. Dailey is a member of the American Institute of Certified Public Accountants (AICPA), the New Jersey Society of Certified Public Accountants (NJCPA) and the New Jersey Registered Municipal Accountants Association. His professional accomplishments include a term as president of the NJCPA (2002/03). In addition, Mr. Dailey served as a member of the NJCPA executive committee for five years, and has also served as vice president, treasurer and Board of Trustees member. In December 2009, Mr. Dailey was awarded the Society’s Distinguished Service Award for “Exceeding Expectations and Setting the Standard of Excellence for Others to Follow.” He has co–authored revisions to the New Jersey Law and Ethics course sponsored by the NJCPA and serves as one the of the Society’s discussion leaders for the New Jersey Law and Ethics course. Mr. Dailey has served the AICPA as a member of council and as a member of the Institute’s Professional Ethics Executive Committee. In March 2005, Mr. Dailey was appointed to serve as a member of the New Jersey State Board of Accountancy.
Mr. Dailey earned his bachelor’s degree in business administration from Villanova University. In 1997, he received a Certificate of Educational Achievement in governmental accounting and auditing from the American Institute of Certified Public Accountants.
Michael K. Feinberg, Partner at Greenbaum Rowe Smith & Davis LLP
Mr. Feinberg's practice focuses on estate planning, estate administration, elder law, wills and trusts, tax and business planning for individuals, corporations, partnerships and limited liability companies, and tax controversies.
Mr. Feinberg serves as a strategic advisor to individuals, families, business owners, executors and trustees, counseling clients on a comprehensive range of issues within the areas of tax, trust and estate law. His work encompasses the structuring of wealth preservation strategies and the preparation of estate planning documents such as wills, living wills, powers of attorney, trust agreements and special needs trusts. Mr. Feinberg advises executors and trustees on the practical and successful administration of estates and trusts, including the minimization of estate tax liability and oversight of the will probate process. He assists clients with the formation of corporations, limited liability companies and other business entities, the preparation of buy-sell agreements, the orderly transfer of business interests from one generation to another, the structuring of real estate transactions including like-kind exchanges, and the preparation of federal and New Jersey estate tax returns and New Jersey inheritance tax returns. He represents clients in tax controversy matters before the Internal Revenue Service and the New Jersey Department of Taxation.
Mr. Feinberg has significant experience in the niche area of elder law. He guides clients through the challenges associated with planning for nursing home or other long term care needs, guardianship issues, and the facilitation of a client’s eligibility for Medicaid and related government programs and benefits.
Jacob Foy, Supervisor, NJ Division of Taxation
Jacob supervises Taxation University, a team of tax specialists within the New Jersey Division of Taxation. Jacob started with the Division seventeen years ago as Customer Service Call Center agent and has worked for the Problem Resolution Unit and the Taxpayer Service Walk-In Center. He was most recently a Case Advocate with the Division’s Office of the Taxpayer Advocate (OTA) where he spent three years providing assistance to resolve ongoing taxpayer problems and disputed state tax issues.
His experience with Sales Tax, Employer Responsibilities, Income Tax and Property Tax Relief Programs has placed him in leadership of Taxation University, where he focuses on educating Division staff and the public to better understand New Jersey tax responsibilities.
Jacob is a songwriter and a musician, playing guitar, drums, piano, accordion, banjo and the mandolin. He writes music for film and theatre and performs in a band playing original music. Jacob has two daughters and is a soccer coach.
Margaret Gallagher, CPA, WithumSmith Brown
Peggy, a licensed CPA at WithumSmith+Brown, has over 25 years of accounting and auditing experience with a focus on interpreting and applying technical accounting and auditing standards, and independence matters.
She services public and private entities in various industries including manufacturing, technology, distribution, construction, life sciences, real estate, and employee benefit plans. She also develops and presents accounting and auditing education classes and webinars for national & state audiences.
Peggy authored articles on technical accounting topics appearing in professional publications, various websites, and FASB comment letters on proposed accounting standards.
Glenn J. Gizzi, Stakeholder Liaison, NJ Division of Taxation
Glenn J. Gizzi, Senior Stakeholder Liaison, Internal Revenue Service. Glenn has worked for the Internal Revenue Service for over 22 years. He began in Taxpayer Service in 1989 as a Taxpayer Service Specialist until becoming a Revenue Agent in 1994. During his 11 years as an Agent, Glenn worked in the Examination Problem Resolution Unit as a caseworker, a cooperating Agent for Criminal Investigations and was a Taxpayer Advocate at the model walk-in office in Edison. Glenn is also a certified instructor for the IRS and has spent 4 years training the new incoming Revenue Agents from 2001 to 2005. Additionally, Glenn worked in the former Taxpayer Education & Communication division during its stand-up in 2001 before it was realigned into the Communications, Liaison and Disclosure division. His current assignments included Tax Practitioner Institutes and Practitioner Liaison. Glenn is currently assigned to the Edison, NJ office.
Bruce E. Mantell, CPA, Esq. LL.M.
Mr. Mantell is a shareholder in the law firm of Mantell & Prince P.C., Murray Hill, New Jersey, which specializes in tax and business planning, estate planning and administration, mergers and acquisitions, tax controversy matters, and ERISA. He has served as an expert witness in tax, trust and estate-related litigation, and is a member of the New Jersey Society of Certified Public Accountants and the American Institute of Certified Public Accountants. He is a member of the Essex and Union County Bar Associations, the New Jersey State Bar Association, its Taxation Section (where he is a Past Chair and a member of the Executive Council) and its Probate and Trust Section, and has served as a Member on both the Ad Hoc Committee on Multidisciplinary Practices, and the New Jersey Supreme Court Committee on the Skills and Methods Course. He is also a member of the American Bar Association and its Taxation Section. He is a Fellow of the American College of Trust and Estate Counsel. He is a former member of both the Board of Directors of the New Jersey Institute for Continuing Legal Education and the Board of Directors of The New Jersey Lawyer Newspaper. He is the recipient of the 2004 Distinguished Service Award for his many years of dedication and contributions to the field of continuing legal education as a lecturer for the New Jersey Institute of Continuing Legal Education (ICLE). He has been listed under two categories, namely, Tax and Trusts & Estates, in The Best Lawyers in America, published by Woodward/White, Inc., since 2001. He is also listed, since 2005, under the categories of both Tax and Trusts & Estates in New Jersey Super Lawyers, published by New Jersey Monthly Magazine. Furthermore, in 2007 and 2008, he was named one of the Top 100 Lawyers in New Jersey. Mr. Mantell is a frequent lecturer and author on tax, business, estate and pension related subjects for professional associations.
Harry Markopolos, Bernie Madoff Whistleblower
It took five minutes for Harry Markopolos to figure out that Bernard Madoff was a fraud. But it took him nearly ten years to get the SEC – and the world – to accept the difficult truth...that the man regarded as the foremost investor of our time was actually behind the largest case of investor fraud in history. Thanks to Harry’s persistent flag waving and years of covert communications with the SEC, the veil covering Madoff’s “financial magic” was eventually lifted, revealing an intricate $65 Billion Ponzi scheme built on equal parts deception and SEC ineptitude, and making Harry Markopolos a true hero for the ages. A story you must hear to believe, Harry and his amazing journey have been featured on 60 Minutes, in The Wall Street Journal and in the documentary Chasing Madoff.
Markopolos candidly explains his long fight to “gift wrap and deliver to the SEC the biggest Ponzi scheme in history” and reveals a captivating cloak-and-dagger story of one man and his tightly knit, highly-trained team of trusted allies that never gave up. By relying on his unique combination of skills as a 22-year veteran of the finance industry, he pieced together the facts and numbers and blew the whistle on Madoff.
With modesty, steely integrity and self-deprecating humor, Markopolos offers not only an insider account of his actions, but a vivid examination of our financial system. He articulates what mistakes and holes in our system lead to Madoff’s “success” and how we can prevent similar crimes in the future. It was a broken system that allowed Madoff to slip through unnoticed, and Markopolos is using his voice to help protect the public from financial predators. One man making a big difference, Markopolos continues to fight the good fight against the many forces that have ripped apart our nation’s financial practices and compromised the U.S. economy. A crusader for the truth and justice, he forges ahead, working to ensure that a crime of this magnitude never happens again.
Eleana McLane, CIMA, Regional VP Nationwide
Eleana joined Nationwide Financial in June of 2009 and currently serves as the Northeast Regional Vice President on the Nationwide Funds DCIO (Defined Contribution Investment Only) team. In this role, Eleana works closely with both Financial Advisors and Retirement Plan Professionals throughout the region, educating them on Nationwide’s current suite of investment products, helping them properly position these products as client solutions, and providing continuing education support. The advisors she calls on work for wire, regional, and independent broker-dealers, as well as independent RIAs.
Prior to joining Nationwide, Eleana was a Vice President at Dreyfus. During that time, she served as a Separate Managed Account representative. In this role she worked closely with leading Financial Advisors throughout the northeast region to develop professionally managed investment solutions for high net-worth individuals, institutions, foundations, endowments and retirement plans. Previous to Dreyfus, Eleana spent 11 years at Ashland Management, a Registered Investment Advisor based in New York City. Her main responsibilities were focused on institutional and retail sales.
Stephen Pedneault, Forensic Accounting Services, LLC
Stephen Pedneault is a CPA who has specialized in forensic accounting and fraud examination for twenty-eight years. Mr. Pedneault’s practice in central Connecticut specializes only in these areas and litigation support, primarily relating to financial crimes. Mr. Pedneault has investigated over 300 cases of employee embezzlement, is an adjunct professor of forensic accounting at Uconn and Manchester Community College, and has authored four books on the subject of fraud and forensic accounting.
Paul J. Sanchez, CPA, CBA, CFSA, Professional Service Associates
Paul J. Sanchez conducts a small CPA practice in Port Washington, New York. He is also the owner of Professional Service Associates (PSA), a consulting and professional training and development business servicing corporate clients (auditors, controllers, etc.), CPA firms, professional associations and others. He was an assistant professor at Long Island University - CW Post Campus as well as an adjunct lecturer at City University of New York.
Prior to starting PSA, he was the Vice President-Professional Development for the Audit Division of a regional bank and Director of Professional Practices and Vice President of a money-center bank, where he directed the professional practice development and training for internal auditors. He also was on the technical staff of the Auditing Standards and Examinations Divisions of the AICPA. He practiced public accounting in the New York office of Deliotte where he also was a firm recruiter and in-house professional development instructor. He was an owner and auditing and accounting seminar leader for the Person/Wolinsky CPA Review Courses, a company that prepared candidates to pass the Uniform CPA Examination. He is a frequent lecturer and seminar leader for accounting, auditing, banking, risk assessment and other professional presentations.
He is the author of the textbook, "Accounting Basics for Community Financial Institutions" (Financial Managers Society, 2nd Edition, Chicago 2009) and the "Ideas an Analysis Letter: The Sanchez Take" (see www.sanchez-psa.com). As a contributing author, his chapter on 'An Auditor's Approach to Risk-Based Auditing: What to Audit and When,' is included in the textbook, "Effective Auditing for Corporates: Key Developments in Practice and Procedures," (Bloomsbury Information, Ltd, London, 2012)
Steven G. Siegel, JD LLM, The Siegel Group
Steven G. Siegel, JD, LLM, is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices, and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States.
Steven is the author of many books, including: The Grantor Trust Answer Book (2015 CCH); CPA’s Guide to Financial and Estate Planning (AICPA 2014); Federal Fiduciary Income Taxation (Foxmoor 2014); and Federal Estate and Gift Tax (Foxmoor 2014).
In conjunction with numerous tax-planning lectures he has delivered for the National Law Foundation, Steven has prepared extensive lecture materials on the following subjects: planning for an aging population, preparing the audit-proof federal estate tax return, business acquisitions, estate planning, dynasty trusts, planning with intentionally defective grantor trusts, S corporations, and many others.
Steven has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business, and estate planning topics on behalf of numerous organizations, including Western CPE, the Heckerling Institute on Estate Planning, CCH, National Law Foundation, AICPA, the National Society of Accountants, CohnReznick, Foxmoor Continuing Education, many state CPA societies and estate planning councils, and on behalf of private companies.
He’s presently serving as an adjunct professor of law in the graduate tax program (LLM) of the University of Alabama School of Law, and he has served as an adjunct professor of law at Seton Hall University and Rutgers University law schools.
Steven holds a bachelor’s degree from Georgetown University (magna cum laude, Phi Beta Kappa); a juris doctor from Harvard Law School; and an LLM in taxation from New York University Law School.
Len Sprishen, MSPC CPA's
Len Sprishen is Tax Manager at MSPC at its Cranford, New Jersey and New York City offices. Len provides tax advice to MSPC’s clients and worldwide affiliates on a broad range of federal, international, and state and local tax issues. He is regularly involved in a variety of tax projects, including mergers and acquisitions, real estate transactions, inbound and outbound investment structuring and compliance, U.S. income tax treaty analysis, tax-exempt entity operations, and taxing nexus reviews. Prior to joining MSPC, Len was a tax associate in the corporate group of a large New Jersey law firm.
Christopher M. Trainor, CFP,® Burke Financial Strategies
Chris is a Financial Advisor at Burke Financial Strategies. He graduated Seton Hall University with a BA in Social and Behavioral Sciences, with minors in Social Work and Political Science. He completed the Financial Planning certificate program at Fairlegh Dickinson University and earned the CERTIFIED FINANCIAL PLANNER™ designation.
For almost 20 years, he has been advising clients and other advisors on ways of efficiently addressing risks to the financial well being of clients. In addition to acting as a financial advisor, Chris has served as Director of Financial Planning for a nationally-recognized life insurance company and an Assistant Vice-President of Retirement Plans at a global wealth management firm.
Peter J. Ulrich, Director, Gibbons P.C.
Mr. Ulrich's experience is in U.S. income taxation of corporations and individuals, including structuring and income tax planning for taxable acquisitions and tax-free reorganizations, incorporations, and the formation of other business entities. As such, Peter works often with tax-free reorganizations, Section 351 transactions, Section 338(h)(10) transactions, the consolidated return regulations, and related provisions of the Internal Revenue Code. Peter is frequently involved in structuring international transactions to take into account tax rules relating to income sourcing, withholding, tax credits, branch profits tax, Subpart F, and the effects of applicable U.S. income tax treaties. Peter also assists a number of nonprofit clients with obtaining and maintaining federal tax-exempt status, treatment of unrelated business taxable income, and planning to minimize the negative implications of UBIT. Counseling for nonprofit clients also includes assisting organizations with registration for solicitation purposes, planning for lobbying and legislative activities, and structuring of affiliated organizations. Other areas of practice include state and local taxation of businesses and individuals including multistate taxation, application of sales and use taxes, and the issue of nexus or taxability of corporations and other taxpayers. Mr. Ulrich is a Certified Public Accountant in New Jersey and received an L.L.M. in Taxation from New York University.