M&A TAX TALK - PAST PRESENT AND FUTURE
Case studies: We will discuss what we have learned from prior transactions and how we can apply these to the new deals, taking into consideration the new tax laws of TCJA and potential changes that are coming down the pipe.
- Past: What have we learned from prior transactions
- Present: How to effectively use the PTE and current laws that have an effect on M&As
- Future: What possible tax changes that could affect the M&A
About the Presenters:
Hear from industry experts Lior Temkin, Tes Macaraya, and Charles M. Horn as Moderator.
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Singer Lewak, Moderator
Meet Lior Temkin. He is the Lead Partner with SingerLewak’s Tax Practice in the Los Angeles and Woodland Hills ofﬁces. He also oversees the ﬁrm’s Nonproﬁt niche practice specialization.
Lior has over 19 years of experience in individual, business entities and Nonproﬁt taxation. He has signiﬁcant experience with high net worth individuals as well as with Nonproﬁt. He works closely with Nonproﬁt organizations on complicated matters such as UBI, sponsorship and transactions with interested persons.
Industries & Focus
Nonproﬁt, Real Estate, Construction, Professional Services
Education & Affiliations
Lior received his Bachelor of Science degree in Accountancy and Masters of Science in Taxation degree from California State University, Northridge. He is a Certiﬁed Public Accountant and a member of the American Institute of Certiﬁed Public Accountants and the California Society of CPAs.
Lior has written many articles for SingerLewak’s publications as well as published an article regarding Nonproﬁt related matters in the Tax Advisor, a nationally recognized magazine for tax professionals.
As part of the ﬁrm’s in-house training programs, Lior conducts seminars on Nonproﬁt as well as for-proﬁt tax related issues. Lior has also done many training seminars for clients and through the CalCPA Education Foundation and Center for Nonproﬁt Management.
Meet Tes Macaraya:
Tes Macaraya is one of the Founders and the Managing Partner at M & G Partners. With over 30 years of professional experience providing tax consulting and compliance services to corporations, partnerships and high net worth individuals, Tes partners with her clients and enables them to achieve their goals. She is well versed in complex tax matters, giving her the inspiration to engage and solve difficult challenges. Her expertise spans a wide variety of complex tax issues such as asset acquisition and disposition, partnership allocations and buy-outs, and set-up analysis. Tes serves clients across a wide range of industries including real estate, technology, manufacturing and professional services.
Originally from the Philippines, Tes began practicing public accounting in 1989. She holds a Masters in Taxation from Golden Gate University and became a licensed Certified Public Accountant in 1993. Before founding M & G Partners, Tes worked at Holthouse Carlin & Van Trigt LLP, followed by Martini Partners LLP where she was the Tax Practice Leader.Tes has been credited on the ‘Minorities of Influence’ list by the Los Angeles Business Journal and recognized as one of the ‘Most Influential Women in Accounting’ by the San Fernando Valley Business Journal. As the co-founder of the Women Empowering Women networking group she encourages other women in the local area to pursue their ideal careers and lifestyles.
Meet Charles Horn:
Charles is a Vice President of Client Advisory and Manager of Whittier Trust’s Tax Department. With the other members of the firm’s private tax team, Charles advises and assists clients in navigating the complex and ever-changing tax landscape. Charles enjoys reading new tax legislation and has written articles about the new tax law changes brought about by the Inflation Reduction Act, the Tax Cuts and Jobs Act and others.
Prior to joining Whittier Trust, Charles was at Ernst & Young, LLP for seven years where he was a global indirect tax manager. Prior to that, he was a financial advisor at UBS, Beverly Hills. Charles’ professional career began in the United States Air Force where he served as an intelligence officer for nine years and was deployed to Qatar, Turkey, Kyrgyzstan and Japan.
Charles received is Bachelor of Science degree from the United States Air Force Academy, Class of 2003 where he also played NCAA water polo. He received his Juris Doctor with an emphasis in taxation from the University of California Los Angeles.
Outside the office, Charles is an avid swimmer and hiker. He and his wife attend Holy Family Church in South Pasadena, CA, and Charles also serves as a Knight of Columbus.