ACPE has assembled a prestigious group to present our 2025 courses, including authors, CPAs from leading firms, prestigious lawyers from central New Jersey, an IRS Specialist, 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!
Denise Appleby, MJ, CISP, CRC, CRPS, CRSP, APA
CEO, Appleby Retirement Consulting Inc.
Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA tools and resources for financial, tax and legal professionals. She has over 20 years of experience in the retirement plans field, which includes providing training and technical consultation to financial, tax, and legal professionals.
Denise writes and publishes quick reference guides, booklets, and marketing tools for advisors; which are available at http://irapublications.com.
Denise co-authored The Roth IRA Answer Book, The SEP, SIMPLE, SARSEP Answer Book, Quick Reference to IRAs, all three Published by Aspen Publishers, and, The Adviser’s Guide to Retirement Plans for Small Businesses, Published by AICPA.
Denise has provided training, including CE approved courses, on the tax laws and operational procedures that apply to IRAs, SEP IRAs, SIMPLE IRAs and employer-sponsored qualified plans, to thousands of financial advisors, other financial professionals, as well as tax and legal professionals.
Denise is a graduate of The John Marshall Law School, where she obtained a Master of Jurisprudence in Employee Benefits, and has earned five (5) professional designations in the field of retirement account rules and regulations.
She is the creator and CEO of www.retirementdictionary.com, a free consumer website containing a wealth of information about retirement accounts rules and regulations. Denise has appeared on TV programs that include CNBC’s Business News, Fox Business Network, The Street, and numerous radio shows, during which she shares her insights on retirement tax laws, and have been quoted in the Wall Street Journal, Investor’s Business Daily, CBS Marketwatch’s Retirement Weekly, The Street and other financial publications.
Frank R. Boutillette, CPA, CGMA
Frank is an emeritus partner of Withum, with over 35 years of accounting and auditing experience. He is licensed in New York and New Jersey and has significant experience working with SEC registrants and small and large private entities in various industries; including working with hedge funds, private equity funds and finance companies. Frank is a member of the American Institute of CPAs (AICPA) and was a former member of the AICPA Peer Review Board, which is the senior technical committee that established and conducted a program for AICPA member firms engaged in the practice of accounting and auditing. He was a past president of the NJCPA, and was a former Treasurer, chair of the NJCA Peer Review Executive Committee, and chair of the NJCPA Accounting & Auditing Standards Interest Group. Frank is a frequent lecturer on accounting and auditing and is a co-author of three accounting books.
Mary Breslin, CIA, CFE
Mary Breslin, founder of Verracy, is a renowned speaker and training facilitator for Internal Audit, Risk and Fraud. With over 30 years of experience, Mary has worked for global companies such as Costco, Barclay’s Capital, ConocoPhillips and Boart Longyear. Mary’s expertise goes beyond the boardroom. She conducts fraud investigations and provides management consulting for internal audit and fraud. She has built global audit programs, conducted investigations, and provided expert witness testimony in numerous countries around the world. In 2023, she was honored as the ACFE James R. Baker Speaker of the Year recipient. She has also been recognized as a Top-Rated Speaker for ISACA and named Best of the Best by the Institute of Internal Auditors.
Ernesto Cerimele, Esq.
Ernesto Cerimele is an experienced litigation attorney focusing his practice on criminal defense and complex civil matters. Ernesto regularly appears in federal, state, and municipal Courts in New Jersey and New York. In the criminal context, Ernesto has experience ranging from DWI and municipal defense to white-collar federal and state investigations and prosecutions. In the civil context, Ernesto counsels clients on contract disputes, personal injury, litigation, and regulatory matters and has successfully recovered millions for victims in civil rights actions. He has experience litigating in the private and public sectors, having represented large electronics and internet companies, boards of education and police departments. Ernesto has also previously served as the Municipal Prosecutor for the Townships of North Brunswick and East Brunswick, New Jersey.
Chuck Gallagher
Chuck Gallagher is an acclaimed AI speaker, consultant, and the visionary author of “Blue Goldfish 2.0,” a seminal book that explores the profound impact of artificial intelligence on business innovation. With his extensive experience in ethical leadership and technology, Chuck has created numerous courses that delve into the practical applications of AI across various industries. Additionally, he is recognized as a business ethics speaker, author, and consultant, uniquely integrating ethics with AI. His work is dedicated to empowering professionals with the tools and knowledge to leverage AI responsibly and effectively in today’s rapidly evolving digital landscape.
David Gannaway
David is a former IRS Criminal Investigation Special Agent with 20 years of experience analyzing complex accounting, financial, income tax, asset forfeiture, money laundering transactions across multiple business sectors including construction, healthcare, entertainment, and professional services. He held a Top Secret Clearance from 2001 through 2012.
Since 2007, as a Forensic / Kovel Accountant in private practice, David has assisted attorneys defend clients under investigation / indictment for alleged white-collar financial crimes. He assists counsel in conducting internal corporate investigations by documenting / quantifying financial losses from employee embezzlements, vendor fraud schemes, and misappropriation of company assets.
In civil litigations involving shareholder disputes and business divorces, David provides technical expertise by determining economic damages, preparing business valuations, expert and refuting opposing expert’s computations.
David also represents clients before the IRS & State income tax agencies in controversy matters involving audits and collection activities along with preparing reasonable cause statements to abate penalty assessments.
Russell F. Gloor
After serving in the U.S. Army, Mr. Gloor started his professional career in computing technology, working at Pan American World Airways, American Express Company, and finally at IBM, where he rose to become responsible for the IBM Global Services’ worldwide quality assurance program. Russ retired from IBM, and for the last 10 years has served in various capacities for the Association of Mature American Citizens, and is currently with the AMAC Foundation, an IRS approved 501(c)(3) organization. Russ has written two books on Social Security (available on Amazon), writes the nationally syndicated “Ask Rusty” Social Security advice column, and publishes a weekly podcast about Social Security and Medicare.
Glenn J. Gizzi
Glenn is a Senior Stakeholder Liaison for the IRS. He has worked for the Internal Revenue Service for over 25 years. Glenn worked in the Examination Problem Resolution Unit as a caseworker, as a Cooperating Agent for Criminal Investigations, and was a Taxpayer Advocate at the model walk-in office in Edison, NJ.
Daniel S. Makoski, Esq., LL.M.
Daniel Makoski is counsel to Porzio, Bromberg & Newman, P.C. and a member of the firm’s Wealth Preservation Group. His primary areas of concentration are tax planning, tax controversy, transactional business matters, wills, trusts, and estate planning. Mr. Makoski has extensive experience advising clients on personal income tax matters, including tax-efficient methods of acquiring and distributing assets; negotiating with tax authorities to minimize or eliminate tax deficiencies; appearing in the U.S. Tax Court; and handling IRS appeals. He has also drafted many estate plans, living wills, health care proxies, and powers of attorney. In addition, Mr. Makoski has significant expertise counseling business clients on business formation, mergers and acquisitions, restructuring, governance, and dissolution.
Gary A. Prince, Jr., CPA, Esq., LL.M.
Gary A. Prince, Jr., CPA, Esq., LL.M. is an attorney of Mantell, Prince & Reynolds, P.C. His practice focuses on matters relating to tax, business planning and transactions, estate and trust planning, corporate law, and estate administration. He has served as an expert and as an expert witness in tax, trust, and estate related litigation. He represents families in connection with family office services, including gifting strategies, marital agreements, income tax preparation and many other personal and business issues.
Christina Quinones
Christina started with the Division in 2007. During her first eight years in the Customer Service Center, she assisted taxpayers directly, as well as practitioners and the business community through the Practitioner Hotline. Christina joined Taxation University in 2015 where she became a key contributor to the employee training program and continued to assist practitioners and the business community by presenting at seminars and educational events. In April of 2020, Christina moved to the Office of Legislative Analysis to assist in navigating legislation that impacts the Division. Most recently, Christina began serving in the Office of the Taxpayer Advocate, assisting taxpayers with complicated issues that they have been unable to resolve through other means.
Renee Rampulla
Renee Rampulla CPA CGMA is the managing member and founder of Rampulla Advisory Services, LLC, with over 30 years of experience in accounting, auditing, and professional ethics. She is a national standard-setter. Renee completed her 3-year appointment serving on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board and in May of 2025 was appointed to the AICPA’s Professional Ethics Executive Committee (PEEC).
Renee is a frequently requested and nationally recognized speaker; a five-time recipient of the AICPA’s Outstanding Instructor Award; a recipient of the New Jersey Society of CPAs “Women of Note”; received the “Samuel A. Dyckman, Excellence in Education Award” and the 2024 recipient of “Surgent’s Outstanding Discussion Leader.” Renee has taught over 1,200 continuing professional education (CPE) courses.
She is the author of several accounting and auditing publications and continuing professional education courses. Renee writes and gives lectures on technical accounting, auditing, and professional ethical issues. For several years Renee was an adjunct lecturer at Hunter College, a City University of New York City, teaching various undergraduate accounting, auditing, and research courses.
Brian D. Reynolds, Esq.
Brian D. Reynolds, Esq. is a shareholder with Mantell, Prince & Reynolds, P.C. and focuses his practice on matters relating to tax and estate planning, business and succession planning for entrepreneurs, professionals and closely-held businesses, the administration of estates and trusts, estate and trust litigation, taxpayer representation in connection with federal and state tax controversies, charitable planning, and a broad range of personal legal matters.
Mr. Reynolds is a frequent lecturer for several organizations including the New Jersey Society of Certified Public Accountants, the New Jersey State Bar Association, the National Business Institute and the New Jersey State Bar Foundation. Mr. Reynolds was previously chosen for the New Jersey Law Journal’s 40 Under 40 which recognizes the top 40 attorneys in the State of New Jersey who are under the age of 40 and more recently was designated a Rising Star by New Jersey Super Lawyers.
Mr. Reynolds received his B.S. from York College of Pennsylvania (cum laude), his J.D. from New York Law School (cum laude) and his Masters of Laws in Taxation from New York University School of Law. Mr. Reynolds is admitted to practice law in both New Jersey and New York.
Mr. Reynolds is a member of the York College of Pennsylvania Hall of Fame (baseball) and spends much of his free time coaching youth sports in Basking Ridge, New Jersey where he resides with his wife and three sons.
Ryann Siclari
Ryann is a Principal with the law firm Porzio, Bromberg & Newman, P.C. In 2008, she received her Bachelor of Arts degree, magna cum laude, from the University of Alaska Fairbanks. Subsequently, she graduated magna cum laude from Widener University School of Law in 2011. To expand her expertise, Ryann obtained her Masters of Law (L.L.M.) in Elder Law in 2017. Ryann also obtained her certification as a Certified Elder Law Attorney (CELA) by the ABA accredited National Elder Law Foundation in 2021. Currently, Ryann concentrates her practice on a wide range of elder and disability law issues including long term care, government benefits planning and advocacy, estate and trust administration, and estate planning. Ryann counsels’ people who are aging or disabled or their families with respect to how they can accomplish their goals including having sufficient health coverage, aging in place, or preserving assets against possible long term care costs. Every family is different, and Ryann prides herself in tailoring her representation to each family’s unique circumstances. Ryann speaks regularly to the community, other attorneys, and state agencies on topics affecting people who are aging or disabled.
Steven G. Siegel, J.D., LL.M.
Steven is president of The Siegel Group, a Morristown, NJ-based national consulting firm specializing in tax consulting, estate planning, and advising family business owners and entrepreneurs. Steven is the author of many books and is a nationally recognized speaker who has lectured on tax, business, and estate planning topics. He has also served as an adjunct professor of law at both Seton Hall and Rutgers University law schools.
Deirdre R. Wheatley-Liss, Esq., LL.M.
Deirdre Wheatley-Liss is a Principal at Porzio, Bromberg & Newman, P.C. The core of Ms. Wheatley-Liss’s practice is protecting the wealth her clients have earned and created over a lifetime. With a focus on educating clients, this may include creating wills and trusts, tax planning, advising an executor of an estate, representing a beneficiary in a disputed estate, crafting a long-term care asset protection plan, elder law counseling, special needs planning or guardianships. She is an in-demand speaker on estate planning, elder law and special needs planning and is the author of the book Plan Your Own Estate.