James G. B. DeMartini, III, CPA Silicon Valley/San Francisco Managing Partner Seiler LLP Certified Public Accountants Download CV | vCard Jim DeMartini is the Managing Partner of Seiler LLP, a large accounting firm with offices in Silicon Valley and San Francisco. The firm specializes in providing services to high-net-worth individuals and families, as well as closely held businesses. In his role as a trusted advisor, Mr. DeMartini counsels clients in matters including income, estate and gift tax planning, wealth management, all facets of real estate, and charitable gift planning. Currently, Mr.DeMartini is a member of the Board of Directors of the Skoll Foundation and the Stupski Foundation. Mr.DeMartini was Founder and Member of the Board of Directors of Sports Association for Youth, a non-competitive baseball league that currently benefits more than 1,000 Bay Area youths annually. Recently, Mr. DeMartini was Chair of the Santa Clara University Men's Golf Committee. Additional past community activities include Notre Dame de Namur University Trustee, Executive Committee Member, and Chairman of the Audit Committee; Sisters of Notre Dame de Namur of California Advisory Board; Santa Clara University English Advisory Board; Lucile Salter Packard Children's Hospital at Stanford Capital Campaign Committee; and, Stanford University Medical Center Friends of Orthopedics. During 1999-2004 Mr.DeMartini served on the Board of Directors of Mid-Peninsula Bank, a member of the Greater Bay Bancorp group. He attended the University of California at Los Angeles and holds a Bachelor of Science Degree in Accounting from Golden Gate University. Mr. DeMartini pursued graduate studies in taxation and speaks regularly on a variety of related topics. Mr. DeMartini is a member of the American Institute of Certified Public Accountants and California State Society of Certified Public Accountants.
	Norman M. Berkman, CPA Silicon Valley Of Counsel Download CV | vCard EXPERTISE: Tax and financial planning for high net worth individuals and multi-generational families, income tax return review and preparation for individuals, corporations, partnerships, fiduciaries and not for profit organizations, representation on behalf of clients before government taxing and regulatory agencies, i.e., Internal Revenue Service, California Franchise, tax Board and California State Board of Equalization, audit, Accounting and Advisory Services. EDUCATION: CPA, State of California; B.S., Syracuse University; B.A., Syracuse University. OTHER ACTIVITIES: Audit Chairman, Jewish Community Center of San Francisco, Audit Chairman, Bureau of Jewish Education, Audit Committee, Jim Joseph Foundation, Audit Committee, Jewish Community Federation of San Francisco, The Peninsula, Marin and Sonoma Counties, Member, Audit Committee, Kehillah Jewish High School, Honorary Director, HIAS, Board of Directors, Ronald C. Wornick Jewish Day School (1993-2002), Board of Trustees, Kehillah Jewish High School (2003-2009), Board of Governors, Bureau of Jewish Education (2002-2009), Member, Investment Committee, Board of Directors, HIAS (1993-2008), Board of Trustees, Treasurer and President, Hillel at Stanford University (1995), Board of Directors, Jewish Community Federation of San Francisco, The Peninsula, Marin and Sonoma Counties (1990-1994), President, Congregation Beth Jacob (1982-1983), Board of Directors, Congregation Beth Jacob (1981-1982)
	Mark A. Berryman, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Audit, accounting and advisory services, tax planning and compliance, financial analysis of business operations and international group auditing services, family office services, and internal control reviews with special emphasis for private companies, start-up companies, nonprofit organizations, real estate, investment companies and high net-worth individuals, families, and trusts. EDUCATION: B.A. in Business Administration with a concentration in Accounting, University of Washington; M.S. in Taxation, Golden Gate University.  OTHER ACTIVITIES: Board of Directors, executive committee and audit committee chairman for The Children's Health Council, Pacific Skyline Council, Boy Scouts of America and Santa Cruz Sailing Foundation; audit committee chairman for The Contemporary Jewish Museum.
	Brian J.Dinsmore, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Audit, accounting and advisory services, financial analysis of business operations, internal control reviews and best practices, tax and financial planning for high net worth individuals and multi-generational families, and tax planning and preparation of federal and state tax returns for closely-held corporations and partnerships, trusts, estates, public charities and private foundations. Clients include nonprofit organizations, closely-held businesses, start-ups, investment companies, real estate and high net worth individuals, family groups and trusts. EDUCATION: B.S. in Business Administration with a concentration in Accounting, Georgetown University; M.S. in Taxation, Golden Gate University. OTHER ACTIVITIES: Board of Directors, Ronald McDonald House at Stanford University, golf, running, basketball.
	Kenneth B. Everett, CPA San Francisco Partner Download CV | vCard EXPERTISE: Tax planning and compliance, tax and accounting primarily for Fortune 500 companies, closely-held businesses and high net worth individuals and family groups; business and accounting services, and litigation support with experience in marital dissolutions, business litigation and professional malpractice. EDUCATION: B.S. in Accounting and Finance, University of California; J.D. Hastings College of the Law. OTHER ACTIVITIES: ALS Bay Area Treasurer; diving, cycling and travel.
	Michael S. Goldstein, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Tax planning and compliance, business and accounting services, and accounting for closely-held businesses and high net worth individuals and family groups. EDUCATION: B.S. in Business, Bradley University; M.S. Taxation, Golden Gate University. OTHER ACTIVITIES: All outdoor activities.
	Daniel L. Hall San Francisco Partner Download CV | vCard EXPERTISE:Tax and financial planning for high net worth individuals and multi-generational families. Preparation of federal and state tax returns for high net worth individuals, trusts, estates and private foundations. Wealth transfer planning. Charitable gift planning. EDUCATION: B.S. in Business Administration, Finance and Economics University of Missouri; J.D., University of Missouri School of Law; LLM in Taxation, Washington University School of Law. OTHER ACTIVITIES: Board of Directors, San Francisco Estate Planning Council; Society of Trust & Estate Practitioners (STEP); American Bar Association; Missouri Bar Association.
	Brian T. Jeffs, CPA San Francisco Partner Download CV | vCard EXPERTISE: Tax compliance and planning for partnerships and individuals, audit and tax compliance, investment partnerships, and partnership taxation. EDUCATION: B.A. in Business Economics, University of California, Santa Barbara. OTHER ACTIVITIES: Hunting, fishing and other outdoor activities.
	David T. Kanner, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Tax planning and compliance, and business and accounting services. Tax and accounting clients have included CEOs and Executives for Fortune 500 companies, closely-held businesses and high net worth individuals and family groups. EDUCATION: B.S. in Business Administration, California Polytechnic State University, San Luis Obispo. OTHER ACTIVITIES: Prior Board Member of the Boys and Girl's Club of the Peninsula, hiking, cycling, California history.
	George D. Marinos, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Tax planning and compliance and business and accounting services. Tax and accounting clients include high net worth individuals and multi-generational family groups, investment advisers, and closely-held businesses in various industries with an emphasis in real estate and technology companies. EDUCATION: B.A. in Accounting, University of San Francisco. OTHER ACTIVITIES: Golf, softball, strength training.
	Debra McCall, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Audits of financial statements in accordance with the U.S. GAAP, IFRS, Tax Basis and Other Comprehensive Basis of Accounting (OCBOA); consultation for complex accounting and financial transactions for not-for profit entities, private foundations, real estate companies, start-ups, manufacturing, professional services and wholesale distributors; tax planning and compliance for not-for-profit entities, internal control reviews and best practices, and financial analysis of business operations. EDUCATION: B.A. in Business Administration with a concentration in Accounting, California State University, Chico. OTHER ACTIVITIES: Finance Committee Chair and Treasurer Boys and Girls Club of the Peninsula, Audit Committee Chair, Caminar, Inc., Former Committee Member, "Impact", Participant and Volunteer, San Francisco Avon Breast Cancer 3 Day Walk (2001-2003): hiking, snow skiing, crafts and raising a family.
	Lynn A. McGovern, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Tax planning and compliance for high net-worth individuals and their closely-held entities and private foundations, specialization in tax issues concerning the ultra-high net worth individual including income and sales/use tax planning and compliance aspects of private jet ownership and fine art collections, tax planning and compliance for domestic and foreign trusts including trust situs planning and foreign trust distribution planning, and has extensive experience in issues confronting the ultra-affluent family including insurance matters, trust administration and internal family office management issues. EDUCATION: B.S. in Business Administration with a concentration in Accounting, California State University, Chico; M.S. in Taxation, Golden Gate University. OTHER ACTIVITIES: Member, Stanford Parents Club; Parent Representative, Bellarmine College Preparatory.
	William B. Molkenbuhr, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Tax planning and compliance, with an emphasis on estate tax compliance; clients include closely-held businesses, high net worth individuals and family groups and trusts EDUCATION: B.S. in Accounting, University of San Francisco. OTHER ACTIVITIES: Golf, guitar, the 49ers and his grandchildren.
	Michael J. O'Connor, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Tax planning and compliance, business structuring and accounting services, with emphasis in foreign tax structuring, transactional, merger/acquisition structuring, entity selection, and management consulting. Tax and accounting clients include domestic and foreign individuals and companies, closely-held businesses and high net worth individuals and family groups. EDUCATION: B.A. in Accounting, California State University, Stanislaus; J.D. University of San Francisco; M.S. in Taxation, Golden Gate University. OTHER ACTIVITIES: Member of California State Society of CPAs Tax committee Member; Peninsula Chapter CSCPA; golf, sailing and computer related hobbies.
	Michael J. Sager, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Tax planning and compliance, representing clients in all aspects of Federal and State tax planning for business transactions and operations, including tax planning and strategies for real estate transactions, IRC 1031 exchanges, joint ventures formations, partnerships, limited liability companies, and S corporations. EDUCATION: B.S. in Accounting, St. Cloud State University, Minnesota; M.B.A. Golden Gate University. OTHER ACTIVITIES: Member, National Association of Industrial and Office Properties, Silicon Valley Chapter; Member, National Association of Industrial and Office Properties, Urban Redevelopment Forum; Youth basketball, camping, fishing and travel
	David M. Sacarelos, CPA Silicon Valley Partner Download CV | vCard EXPERTISE: Tax and financial planning for high net worth individuals, multi-generational families, multifaceted public charities, private foundations, and to complex financial investments; planning for high net worth individuals and families connected with personal philanthropic desires; planning and negotiations surrounding mergers and acquisitions of closely-held entities -- both mature business interests and emerging markets/start-up concerns; tax planning and preparation of federal and state tax returns for closely-held corporations and partnerships, trusts, estates, public charities and private foundations; and consultation for complex tax and financial transactions for real estate, research and development and production, start-up interests, investment partnerships, professional services and manufacturing. EDUCATION: B.S. in Accounting, San Jose State; M.S. in Taxation, Golden Gate University. OTHER ACTIVITIES: Chair, Members Insurance & Benefits Committee, California Society of CPAs; Chair, Planned Giving Committee, Adolescent Counseling Services; Director, Community School of Music and Arts; Member, San Francisco Estate Planning Council; Member, Silicon Valley Forum, Business & Industry Committee for the California Society of CPAs,; Peninsula Chapter Silicon Valley; President, Financial Planning Forum, Inc. (Palo Alto, CA)
	Elizabeth S. Sevilla, CLU, ChFC Silicon Valley Principal Download CV | vCard EXPERTISE: Over the past 2 decades, Elizabeth has worked closely with high net worth individuals, closely held business owners, corporate executives and partners of investment banking firms and venture capital firms. Client service areas include: personal and fiduciary income tax compliance and planning, estate, trust, gift and charitable planning, estate tax return preparation and post mortem funding, business succession, executive benefit planning, and life insurance due diligence.  EDUCATION: BA in Psychology, BA in Economics, University of the Philippines. Chartered Life Underwriter (CLU) and Charter Financial Consultant (ChFC), Bryn Mawr American College. OTHER ACTIVITIES: Association of Advanced Life Underwriting (AALU), National Association of Enrolled Agents, and California State Society of CPAs, Trust & Estate Committee Chair.
	Bradford E. Watterson, CPA San Francisco Partner Download CV | vCard EXPERTISE: Tax and estate planning, and compliance and assurance services. Tax and accounting clients have included Fortune 400 individuals, closely-held businesses (including include investment advisors, investment funds and other professional service organizations) and high net-worth individuals and family groups. EDUCATION: B.S. in Business Administration/Accounting, California State University, Chico; M.S. in Taxation, Golden Gate University. OTHER ACTIVITIES: Member: American Institute of Certified Public Accountants. Member: California State Society of Certified Public Accountants, Volunteer for various non-profit organizations, board memberships, currently most active in the Boys and Girls Club of the Peninsula, travel, family activities, golfing, biking and other outdoor activities.
	Richard S. Wilkolaski, CPA, CVA, ABV Silicon Valley/ San Francisco Partner Download CV | vCard EXPERTISE: Consultant, advisor and expert witness in litigation, arbitration, mediation and collaborative marital dissolutions and commercial disputes involving economic analyses/damages, business valuations and other financial issues; and in non-legal practice, working with closely-held businesses and related individuals in planning and compliance areas. EDUCATION: B.S. in Accounting, Rochester Institute of Technology; CVA. The National Association of Certified Valuation Analysts. OTHER ACTIVITIES: Family activities, especially playing with granddaughters, and outdoor activities including golf, jogging, biking and hiking.
	Stuart K. Nakanishi, CPA, CFF San Francisco Senior Manager Download CV | vCard EXPERTISE: Economic damage and lost profit calculations; wrongful termination and death damage calculations; expert reports under Federal guidelines for expert witnesses; business enterprises and minority interest valuations; assistance to legal counsel in depositions of opposing experts; preparation and response to interrogatories and discovery requests; financial analysis and record reconstruction; fraud investigation; preferential transfer and fraudulent conveyance analysis; analysis of the future business prospects of debtors and debtor projections; negotiations with prospective buyers and assistance with logistical procedures upon sale of the business; negotiations with creditors; and assistance to debtors related to accounting and operational issues during bankruptcy. EXPERT DESIGNATION: Armand Papazyan, et al. v. Stanley Chia, et al. SUPERIOR COURT OF CALIFORNIA - COUNTY OF SAN FRANCISCO. Designated financial expert for the Defendant in a wrongful death lawsuit. (October 2009) EDUCATION: B.S. in Business Administration with a concentration in Accounting, San Francisco State University, San Francisco California. OTHER ACTIVITIES: Member, American Institute of Certified Public Accountants; Member, California Society of Certified Public Accountants.
	Fred S. Rey, CPA, CVA, ABV Silicon Valley Partner Download CV | vCard EXPERTISE: Business litigation; marital dissolutions; business valuations, gift and estate taxes; management consulting, financial projections and analyses; court accountings; tax return planning and preparation, individual, corporate, partnership, trust, and estate; and fraud investigation. EDUCATION/PROFESSIONAL DISTINCTIONS: B.A. in Geological Sciences, University of California Santa Barbara; M.B.A. in Accounting and Finance, Santa Clara University; CVA The National Association of Certified Valuation Analysts.  OTHER ACTIVITIES: Non-profit board memberships serving Russian orphanages and general aviation.
	Veronica Ciari Silicon Valley Director of Family Office Download CV | vCard EXPERTISE: Family Office Services including cash management and bill pay, client payroll and benefit coordination, Investment LLC accounting, personal financial statement preparation, budget to actual reporting, special projects. EDUCATION: B.S. in Commerce and Accounting, Santa Clara University, Santa Clara California. OTHER ACTIVITIES: Gold Level Blood Donor; Group Leader, Relay for Life; hiking; camping; family activities.