Spring 2012 Course Instructor Bios
Gary Allerheiligen, CPA
Gary C. Allerheiligen, CPA has over 40 years of experience in public accounting, specializing in the area of taxation. His practice includes general tax planning and counsel with a specialization in benefits and deferred compensation. Gary is a Retired Partner in the Grant Thornton LLP Tax Services Practice of the Wichita Office where he served as Office Managing Partner. Gary has extensive experience teaching courses for Grant Thornton LLP and is a frequent speaker at taxation conferences. Gary is a member and past president of the Kansas Society of CPAs. He is a member of the Executive Committee and Ethics Committee, and serves as Chair of the Legislative Executive Committee. As the Chair of the Legislative Executive Committee, Gary evaluates taxation bills, leads committee meetings, and testifies on behalf of the Kansas Society. Gary is a member of the American Institute of Certified Public Accountants and served as the Designated Council Representative. Gary also serves on the Board of Directors for the Orpheum Center for the Performing Arts and for Forward Wichita, Inc. He is a Board Member of SW & Central KS Chapter of MS Society and serves on the School of Business Advisory Board at Emporia State University. Gary holds a Bachelor of Science in Business from Emporia State University in Emporia, Kansas.
Alan W. Anderson, CPA Alan W. Anderson, CPA has over 25 years of experience in the accounting profession. After working primarily as a partner and National Director of Audit in the firm of McGladrey and Pullen, LLP and with the American Institute of CPAs as Senior Vice President of Member and Public Interest, Al founded ACCOUNT‐ability Plus headquartered in Minneapolis. Prior to starting his new company, Al lead the firm of LarsonAllen, LLP in coordinating accounting and assurance services across industry groups as the Managing Principal of Accounting & Assurance Services. As President of ACCOUNT‐ability Plus, Al is building a company to address the educational needs of auditors and to help push the vision of those he teaches to exceed client expectations by providing relevant services and meaningful information using real‐time methodology. Al’s experience in the world of auditing reaches far and wide. This includes helping to standardize the global audit approach of McGladrey and Pullen, overseeing the AICPA’s technical audit and accounting standards, including self‐regulation and the CPA examination and implementing paperless solutions. Al served as Chair of the AICPA Assurance Services Executive Committee for 6 years and continues to lead task forces of the Committee.
Karl Egnatoff, CPA. CITP Karl Egnatoff, CPA is based in the Charleston, West Virginia area. He has worked as a consultant, trainer and programmer related to financial and business technology projects for the past 16 years. Prior to this, Karl worked in public accounting as well as in private sector accounting for a period of approximately six years. In addition to being a CPA, he is also a Certified Information Technology Professional (CITP). Karl is a member of the West Virginia Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and the Information Technology Section of the American Institute of Certified Public Accountants. He has also achieved a number of technology certifications including Microsoft Certified Professional (MCP), Certified Software Engineer (CSE) and Certified Integration Developer (CID). During the course of his career, Mr. Egnatoff has owned and operated a number of successful businesses. All of these were business technology entities that provided consulting and training services. The experience he garnered while with these organizations serves him now as he teaches continuing professional education in association with K2 Enterprises. Karl graduated from Marshall University with a Bachelor of Business Administration degree. During his time in college he participated in division I Cross County competing on the varsity squad. He was also on Marshall’s Track team. Karl and his wife Lana live in Milton, West Virginia and have been married for twenty‐one years. They have two sons, Jordan age 19, Steven age 17.
William Fleenor Will is currently a Shareholder of K2E, LLC. Will has conducted seminars for 48 State CPA Societies, and has spoken at numerous accounting technology conferences, including speaking at the AICPA Information Technology Conference for 22 years, as well as doing training for other organizations such as the FBI. Will is a past Chairman of the AICPA Information Technology Conference, as well as past chairman of other conferences and professional committees. Will is a co‐author of the Practitioners Publishing Company's "Guide to Installing Microcomputer Accounting Systems" and has had numerous articles published in professional journals including the Journal of Accountancy, the CPA Journal, and others. EDUCATION: •BBA in Accounting from Loyola University ‐ 1972 •MS in Accounting from the University of New Orleans ‐ 1975 •Ph.D. in Accounting from Louisiana State University ‐ 1978 AWARDS: •The "Louisiana Accounting Educator of the Year Award", an award presented jointly by the Society of Louisiana CPAs and the AICPA •The "Society of Louisiana CPAs Discussion Leader of the Year" award •The Louisiana Society’s "Special Services Award" for efforts in developing and teaching Continuing Professional Education courses for the Louisiana CPA Society •The Illinois Society of CPAs "Instructor Excellence Award" for teaching excellence •The Society of Louisiana CPAs "Special Recognition Award" for contributions to the Society’s CPE program EXPERIENCE: •Public Accounting ‐ 7 years •University Accounting Professor ‐ 12 years •Shareholder, K2 Enterprises ‐ 22 years •CPE Discussion Leader ‐ Will has written numerous CPE (Continuing Professional Education) courses and has taught over 300 days of CPE for CPAs. Most of these courses have been on microcomputer or auditing topics.
Lynn A. Fountain, CPA, CGMA, MBA Lynn is a dynamic, results‐focused executive with a proven track record of impacting organizational profitability, performance, and long‐term growth through expert planning and evaluation of business, operational, financial, and compliance strategies. Experience: FOUNTAIN GRC, LLC ‐ PRESIDENT 2008 – 2010 & PRESENT BLACK & VEATCH CORPORATION – OVERLAND PARK, KS 2010‐ 2011 AVP Internal Audit AQUILA, INC. – Kansas City, Missouri 1997‐2008 Vice President, Risk Assessment & Audit Early Career History: Senior Internal Auditor‐‐Western Resources; Independent Small Business Accountant; Budget Specialist‐‐Sprint; Finance/Accounting positions‐‐Panhandle Eastern Pipeline; and Financial Auditor‐‐Touche Ross & Company. EDUCATION & CREDENTIALS Master of Business Administration Washburn University, Topeka, Kansas Bachelor of Business Administration, Accounting Pittsburg State University, Pittsburg, Kansas Certified Public Accountant, Kansas AFFILIATIONS/ACKNOWLEDGEMENTS Institute of Internal Auditors, Board of Governors Kansas Chapter for Institute of Internal Auditors • AICPA, KSCPA, • Central Exchange Business Networks • IIA Magazine • IIA Research Foundation • CFO.com • Protiviti Knowledgeleader•2011 Nominee KSCPA Women Who Mean Business? PSU Founding Board of Directors Endorsed Internal Audit Program•Presiding Chairman 2011 KSCPA Risk Management Intelligence Conference
John “Jack” Georger, Jr. CPA, CIA Mr. Georger has served a broad base of clients including port authorities, higher education institutions, community service organizations, foundations, counties, school districts, cities, and employee retirement systems. In addition, the commercial clients he has served include construction, real estate, aerospace, research and development, agricultural and professional service firms. Jack has also consulted on numerous budgets, rate and cost studies for municipal authorities as well as the design and implementation of internal control systems for various entities. Jack is licensed to practice as certified public accountant (CPA) in the states of California, New York, Virginia, Maryland, District of Columbia, Georgia and South Carolina and is a Certified Internal Auditor (CIA). He is a member of the American Institute of Certified Public Accountants, Institute of Internal Auditors, California Society of Certified Public Accountants (CSCPA), New York State Society of Certified Public Accountants, Missouri Society of Certified Public Accountants, South Carolina Association of Certified Public Accountants, Government Finance Officers Association and the Missouri Government Finance Officers Association. Jack currently serves on the Auditing Standards and Rules Committee, the Not‐For‐Profit Committee and the Financial Accounting Standard Committee of the NYSSCPA. He is also on the Government Accounting and Auditing Committees of both the NYSSCPA and CSCPA. Jack has been a member of the GFOA Special Review Committee for the Certificate of Achievement for Financial Reporting since 1990. Jack has had the opportunity during his career to audit publicly traded companies, of both accelerated filers under PCAOB Auditing Standards and non‐accelerated filers, major cities and counties in the United States, colleges and universities, and some of the largest not‐for‐profit organizations in the United States. Jack graduated from George Mason University with a degree in Business Administration; he first became a CPA in the state of Connecticut in 1981. He was in private practice in New York, where his firm provided auditing, accounting and tax services to various local governments, not‐for‐profit organizations, small businesses and individuals for over twenty years. Since selling his practice in 2001, Jack has been an Audit Senior Manager with KPMG, LLP and Pricewaterhouse Coopers, LLP, a partner in a regional firm in Los Angeles, and an Audit Director with McGladrey and Pullen, LLP.
Dennis Gerschick, JD, CPA, CFA Dennis Gerschick is the founder and President of Regal Seminars. He brings to the podium a truly unique set of skills and many years of experience as an Attorney, CPA, Chartered Financial Analyst, and Venture Capitalist. Mr. Gerschick has the knowledge and background to present topics from a variety of perspectives. Before entering law school, Mr. Gerschick worked as a CPA with Ernst & Young, one of the Big 4 accounting firms. While he practiced primarily in the tax department, he also participated in a number of audits. After graduating from law school in 1983, from Drake University, Mr. Gerschick worked in the tax department of one of Atlanta's largest law firms, Powell, Goldstein, LLP. Currently, he is of counsel to the law firm of Taylor, Busch, Slipakoff, & Duma, LLP. of Atlanta, Georgia, specializing in the areas of business transactions, tax, and corporate governance. In 1990, he earned the Chartered Financial Analyst (CFA) designation. The CFA program is a three year program of study, and it requires the participant to pass three rigorous annual examinations. Since 1999, he has served as President of VenCap Advisory Group, Inc. This is the sole general partner of VenCap Opportunities Fund, L.P., which is a venture capital fund. Mr. Gerschick speaks frequently throughout the world regarding a variety of business, investment, legal, and tax topics. He has chaired many seminars for the Georgia Bar including the annual seminars “Venture Capital Transactions,” “Alliances, Joint Ventures, and Partnerships,” “Workouts, Turnarounds & Restructurings.” Another seminar Mr. Gerschick chaired was on “Leveraged Buyouts.” Twice he has spoken at the annual Corporate Litigation seminar, once about "Using Financial Statements in the Courtroom." Mr. Gerschick has served on the American Institute of CPAs’ Business Valuation Subcommittee. He also serves on several boards of directors and audit committees.
Bruce Hopkins, JD Specializing in the areas of corporate law and taxation, Bruce R. Hopkins’ emphasis is on nonprofit organizations. His clients include charitable and educational organizations, associations, colleges, universities, hospitals, other health care providers, religious organizations, business and professional associations, and private foundations. Many nonprofit organizations retain Mr. Hopkins as general counsel; others use his services as special tax and/or fundraising counsel. Nonprofit organizations work with Mr. Hopkins to establish and qualify for tax exemption and to establish and operate charitable and fundraising programs. Mr. Hopkins advises on matters such as public charity/private foundation qualification, intermediate sanctions, lobbying, political activities, the unrelated business income rules, and nonprofit involvement in partnerships and other joint ventures. Collateral areas of law, such as postal laws and charitable fundraising regulation, also come under Mr. Hopkins’ watchful eye. Memberships and Affiliations * American Bar Association, Past Chair, Committee on Exempt Organizations, Section on Taxation * National Association of College and University Attorneys, Past Chair, Section of Taxation * Adjunct faculty member, University of Kansas School of Law, 2008‐present Distinctions * Published books on nonprofit and tax issues and is recognized as a national expert on the subject * 2007 Recipient of the Outstanding Nonprofit Lawyer – Vanguard/Lifetime Achievement Award, American Bar Association, Nonprofit Corporations Committee * Selected for inclusion in The Best Lawyers in America o 2007‐08, 2010‐present, Nonprofit Organizations/Charities Law * Named as the "Kansas City, Missouri Best Lawyers Non‐Profit/Charities Lawyer of the Year" for 2011 * AV Rated Martindale HubbellDepartments Education * J.D., George Washington University, 1967 * LL.M., Taxation, George Washington University, 1971
* B.A., University of Michigan, 1964
Glynda McClure, CPA Glynda McClure is with a CPA firm in Texas, specializing in international, mergers and acquisitions. Ms. McClure is a consultant for special problem situations related to international entities, mergers and acquisitions, and corporate reorganizations. She supervises the accumulation of data and preparation of returns for numerous corporations, partnerships and individuals, including special consulting projects related thereto. She also performs operational analysis and evaluations. Glynda was formerly employed by KPMG Peat Marwick specializing in for‐profit corporate entities and tax exempt entities. There she was instrumental in designing and implementing qualified retirement plans and consulted on employee benefits and flexible compensation plans. She was also formerly employed by Arthur Young & Company where she developed her skills in auditing and tax. Ms. McClure is a member of the Texas Society of CPAs and is the co‐founder of the San Antonio Employee Benefit Forum.
Eric J. Larson, JD, CPA Eric practices in the areas of taxation, trusts and estates, wills, probate, family succession planning, business law, and tax‐exempt organizations. With extensive experience in the areas of estate and gift taxes, Eric regularly counsels clients on estate and succession planning. Eric also represents clients in controversies before the Internal Revenue Service and in the Federal and Kansas courts. His representative clients include individuals, entrepreneurs, closely held businesses, and tax exempt organizations. He is admitted to practice in the U.S. Claims Court, U.S. Tax Court, U.S. District Court for the District of Kansas, Kansas state courts, and the state courts of Texas and Nebraska. Eric is also a Certified Public Accountant. He began his professional career with a predecessor of what is now the international accounting firm of Grant Thornton. He is an active member of the American Institute of CPAs, Kansas Society of CPAs, and the Wichita Chapter of the KSCPAs. Eric is a member and past president of the Wichita Estate Planning Council and a fellow of the American College of Trust and Estate Counsel. He is currently on the Board of the Kansas Society of Certified Public Accountants. Eric is a frequent lecturer on tax related topics for professional and various other organizations. He has received a distinguished service award from the Kansas Bar Association. Eric is listed in the The Best Lawyers in America and in Kansas Super Lawyers. Eric also serves as a member of the Board of Directors of Farmers Alliance Mutual Insurance Company, an insurance company started in McPherson, Kansas, over 100 years ago.
Steven B. Wagner, CPA Steven Wagner has extensive accounting and business experience in the servicing of various size companies, as well as individuals. His core industry focus has included growth businesses, professional service organization, retail, manufacturing, real estate development investments, and financial institutions. Steve previously was partner in charge of the tax practice of a local CPA firm where he practiced in the area of taxation since 1988. He practices in the tax department assisting clients with a variety of matters including: mergers and acquisitions, stock and other incentive based compensation, multi‐state taxation, representing taxpayers before various taxing authorities, LLC structuring and operations and estate planning. Steve also serves as an expert witness in taxation litigation proceedings. Steve has instructed taxation courses for the Minnesota Institute of Legal Education, the Minnesota Tax Institute, Minnesota Society of CPAs, Seminar Professionals, Inc, Minnesota Bankers Association, Construction Management Association and the Association of General Contractors. Steve was the first to present the health care bill to the Minnesota Society of CPAs. He consistently receives high evaluations for his technical expertise and his practical application of tax law to real world situations and was named a “Super CPA” by Minnesota Law and Politics and Twin Cities Business Monthly.