Speakers

Cory J. Bilodeau

Partner at McLaughlinQuinn, LLC

Cory is a partner at McLaughlinQuinn and leads the Tax Planning Practice Group. Working with businesses, business owners, and individuals, Cory develops creative tax planning strategies that eliminate, minimize, and defer federal, state, and local income, estate, and gift taxes. Cory advises closely-held businesses and high-net-worth individuals on tax and legal aspects of business and real estate activities. He also counsel’s clients in developing estate plans which protect them and their loved ones using sophisticated planning techniques. Cory represents these taxpayers (individuals and businesses) before Federal and state taxing authorities in audits, appeals, litigation, and collection actions. Cory is a frequent speaker on tax topics throughout New England. Prior to becoming a lawyer, Cory worked in the financial services industry and studied business management at Boston College. Cory’s professional background gives him unique insight into the economic issues businesses and individuals face every day and flows directly into his ability to provide pertinent tax advice. Outside of the law he pursues many outdoor activities ranging from snowboarding to surfing. Representative Matters: • Tax planning for real estate developers --- converting ordinary income into capital gains • Sophisticated planning for 1031 Exchanges including drop and swaps, reverse exchanges, improvement exchanges, parking arrangements and Delaware Statutory Trusts • Partnership and corporate tax planning. • Represented Massachusetts real estate investment firm in connection with tax planning for the acquisition and development of large residential subdivision. • Represented international investment bank in divestiture of leveraged partnership assets. • Represented real estate developer in tax credit financing for mixed-use rehabilitation of historic building. • Represented alternative energy developer and investor in tax planning for utility scale solar farm. Bar Memberships: • Rhode Island • Massachusetts • Colorado • United States Tax Court Honors: • Recognized by the Roger Williams University School of Law Feinstein Institute for Legal Services for commitment to pro bono service Education: • Roger Williams University School of Law, JD • Boston University School of Law, LL.M. in Taxation • Boston College, BS/Business Management, concentration in Finance Professional Recognitions and Affiliations: • Rhode Island Bar Association • American Bar Association -- Section of Taxation Adjunct Faculty Roger Williams School of Law: • Fundamentals of Federal Income Taxation Seminars and Publications: • Annual Tax Update for U.S. Small Business Administration/Service Corps of Retired Executives • Recent Developments in Massachusetts Domicile Law and Non-Resident Taxation • How to Minimize Self-Employment Taxes for LLC Members • Federal Taxation of Real Estate Transactions for Boston Tax Institute • Taxation of Partners, Partnership and LLCs for Boston Tax Institute • Federal Taxation of Real Estate Owners, Investors and Developers for CPE Associate

Ernest Almonte

Partner, Audit Services at RSM US, LLP

Ernie is a firm-designated government, not-for-profit, litigation support, and higher education specialist with more than 40 years of experience. Ernie works in the Boston Not-For-Profit/Public Sector Industry team. He has managed the audits of numerous public sector and not-for-profit organizations, and has provided technical assistance on accounting and financial reporting issues to these organizations. He is a leader on engagements working directly with Federal and State Government Leadership on compliance, audit, and consulting engagements. Ernie is a frequent speaker on industry related topics. Prior to joining RSM, Ernie spent 16 years as the R.I. Auditor General where he was responsible for the State of Rhode Island financial, performance and fraud audits. In that role, Ernie was responsible for the $8 billion dollar CAFR , audit of the RI Pension System, insight and foresight on municipal pensions, and overseeing the audits of the quasi-public agencies and municipalities. Ernie provided training nationally on topics such as the Yellow Book, GASB and FASAB accounting standards, and fraud risks for federal, state and local professionals serving government, not-for-profit and higher education clients. He has served in numerous positions as Chairman of audit committees including universities and the Department of Defense Audit Advisory Committee at the Pentagon, and as a member of the Government Auditing Standards Committee for the Comptroller General of the United States. Professional affiliations and credentials  American Institute of Certified Public Accountants – Former Chairman of the Board  Association of Government Accountants – President Elect  Certified public accountant, Massachusetts and Rhode Island  Chartered global management accountant  Certified in financial forensics  Certified fraud examiner  Certified government financial manager Education  Bachelor of Science, Master of Science in Taxation, and Honorary Doctorate, Bryant University  Senior Executives in State and Local Government and Innovations in Governance, Harvard Kennedy School of Government RSM US LLP is the U.S. member firm of RSM International, a global network of independent audit, tax, and consulting firms. Visit rsmus.com/aboutus for more information regarding RSM US LLP and RSM International

George Raftopoulos

President at ROI Cubed, LLC

James G. Couch, Esq.

Attorney & Counselor at Law at James G. Couch & Associates

Attorney Couch is a sole practitioner whose practice is concentrated in the areas of Estate Planning/Elder Law/Medicaid Asset Protection Planning, Probate and Trust Administration, with a particular emphasis on Living Trust Centered Estate Planning. He has a combined 38 years of experience as both an Attorney and a Bank Trust Officer. He is a member of the Rhode Island Bar Association; and has been a frequent lecturer on subjects in the Field of Estate Planning. Mr. Couch graduated “with Distinction” from the University of Rhode Island in 1977, earning a B.A. in Political Science. He was awarded his Juris Doctor degree from Northwestern School of Law-Lewis and Clarke College, Portland, Oregon, in 1981. * The Rhode Island Supreme Court licenses all lawyers in the general practice of law. The Court does not license of certify any lawyer as an expert or specialist in any field of practice.

Jeffrey B. Cianciolo, Esq.

Partner at McLaughlinQuinn LLC

Jeff is a Partner at McLaughlinQuinn and leads the firm’s Business and Corporate Practice. He is a seasoned business lawyer specializing in all aspects of business and transactional law, including mergers and acquisitions, joint ventures, corporate finance, commercial real estate and business formations. Jeff is a trusted business advisor to business owners, entrepreneurs, management teams and individual investors. Jeff works closely with the firm’s tax planning attorneys to ensure that client business transactions are conducted in a tax efficient manner. His wide ranging business law expertise has led the Rhode Island Superior Court to appoint Jeff as Receiver and Special Master of a variety of distressed businesses. Jeff has also served as a court appointed mediator and arbitrator in shareholder litigation and other commercial disputes. Jeff was honored by his peers and judges with the AV Preeminent rating from Martindale Hubbell, which is the highest rating based on both legal ability and ethics. Prior to joining McLaughlinQuinn, Jeff spent ten years as a named partner in a Providence boutique business law firm. REPRESENTATIVE TRANSACTIONS: - Represented North American distribution company in $50MM sale to private equity firm - Represented commercial real estate owner in sale of multi-property portfolio and subsequent purchases of passive real estate investments as part of a tax-deferred Section 1031 Exchange. - Serves as general counsel to Massachusetts-based manufacturing company - Represented health services company in a $1MM acquisition of out-of-state competitor and related financing - Represented start-up technology company in $2.5MM of Seed and Series A financings - Represented founding equity holders in $12MM partial equity sale to private equity firm - Represented buyer of business assets from secured lender in a UCC Article 9 secured party sale - Represented real estate investors in acquisition of $3.5MM self-storage facility and related bank financing - Served as court-appointed Master in shareholder litigation involving a professional services corporation - Represented multi-generation family owned business with implementation of business succession and estate planning - Successfully operated a Newport, RI hotel as Court appointed Receiver and conducted successful sale as a result of a competitive bidding process BAR MEMBERSHIPS: Rhode Island Massachusetts EDUCATION: Seton Hall University School of Law, J.D. Boston College, B.A. PROFESSIONAL RECOGNITIONS AND AFFILIATIONS: - Highest AV Preeminent rating from Martindale Hubbell (based on both legal ability and ethics) - Selected as Rhode Island Super Lawyers, Business and Corporate law - Rhode Island Bar Association (Business Organizations Committee; Debtors & Creditors Committee) - American Bar Association (Section of Business Law) SEMINARS AND PUBLICATIONS: - Author of "A Practical Guide to Organizing a Business in Rhode Island: Organizing Other Business Entities”, Massachusetts Continuing Legal Education, Inc. - Rhode Island Association of Public Accountants, "Business Law for CPAs" - Rhode Island Bar Association, Annual Meeting, Providence, RI, "Closing the Deal - How to Successfully Close a Business Transaction" - Rhode Island Bar Association, Annual Meeting, Providence, RI, "1031 Exchange Primer for Attorneys" - Rhode Island Bar Association, Annual Meeting, Providence, RI, "Practicing Under the New Rhode Island Business Corporations Act" - "Letters of Intent in Business Transactions" (multiple presentations) - CPE Associates, Providence RI, "Tax Issues in M&A Transactions" - SCORE'S Annual Federal and State Tax Update, Warwick, RI and Providence, RI (annual speaker) COMMUNITY ACTIVITIES: - Quonset Development Corporation, Board of Directors, 2019-present - Member, Town Council, East Greenwich, Rhode Island, 2010-2014; (Council Vice President 2012-2014) - Town Moderator, East Greenwich, Rhode Island, 2005-2010 - East Greenwich Education Foundation (Co-Founder; Ex-Officio Board Member) - Community Preparatory School (Providence) (Board of Trustees) - East Greenwich Basketball Association (Co-Founder; Ex-Officio Board Member)

Jeremy Walsh

BNI Connect Support at The Right Click

Jeremy Walsh is the owner of The Right Click – a computer support and networking company. The Right Click was incorporated as a solopreneur business out of his home and garage in South Kingstown in 2002 and has now grown to 3 locations in Providence, South Kingstown and Westerly. The Right Click currently employs 17 people on staff, including administrative as well as in store, onsite and remote support technicians. The Right Click currently services clients at many levels, from single computer home systems through their retail locations to onsite and remote support of complex network setups of 100+ computers and servers with multi location offices. While the majority of clients for The Right Click are in Rhode Island and neighboring Connecticut and Massachusetts, they have clients in several other states around the country and a few international clients as well. In conjunction with The Right Click, Jeremy also built and manages an international help desk platform for a custom-built online software platform that services approximately 275,000 users in 75 countries globally. Jeremy continues to make his home in South Kingstown with his wife Mary, 15 year old daughter Olivia, and 13 year old son Owen. They also have a 10 year old rescued cat named Willow and several fish. Jeremy’s main interests are: his family, computers, networking and BNI. When he isn’t doing those things, which isn’t very often, you can sometimes find him at Manic Training, swimming, golfing or cooking. In his spare time, Jeremy coaches his daughter’s softball team and serves as the Secretary Treasurer on the board of an international charity that serves children in education. He is also a past President of the board of the Southern RI Chamber of Commerce and Cubmaster for Pack 6. One thing very few people know about him is that he graduated from UCONN with a degree in philosophy. Jeremy’s secret to success is to make sure that every person he works with believes that their issue is the most important one in the world and the only one he is dealing with at that exact moment.

John F. Raspante, CPA, MST, CDFA

SVP Director of Risk Management at McGowanPro

Provides risk management advice and services to accounting firms in all 50 states. He serves on NYSSCPA’s Compilation and Review Committee, NJSCPA’s Editorial Board and the Accounting and Auditing interest group, and the National Conference of CPAs’ Ethics Committee. Mr. Raspante is a frequent author and speaker within the accounting profession on issues relating to risk management.

Lorraine Horton

Owner at L. Horton & Associates

Lorraine Horton is a CPA, a CFE (Certified Fraud Examiner), and a Certified Internal Controls Auditor, and she has received the AICPA’s Certification in Financial Forensics (CFF). Ms. Horton received an A.A.S. degree from the University of Delaware and a B.S. and M.B.A. from the University of Rhode Island. She has over 35 years of experience in public accounting, fraud investigations, and accounting systems consulting, and she taught accounting systems and internal control courses for many years at both the Univ. of Rhode Island and Johnson and Wales’ graduate school of business. Her firm, L. Horton & Associates, has been performing specialized accounting investigations and litigation support to a wide variety of clients for over 25 years.

Mark B. Hefner, Esq.

Founder & Partner at Heffner & Associates

MARK B. HEFFNER, ESQ., is the principal of Heffner & Associates, law firm focused on elder law and estate planning located in Warwick. Mark is a graduate of Harvard College and Boston College Law School. A member of the National Academy of Elder Law Attorneys since 1990, Mark is one of fewer than 500 attorneys in the United States to achieve the designation of Certified Elder Law Attorney. As an adjunct professor at Roger Williams University Law School, Mark designed and teaches a course in Elder Law, and a course in Wills & Trusts. Mark served for ten years as a member of the Rhode Island House of Representatives, for eight years as a member of the Rhode Island State Ethics Commission.

Stephen E Pascarella II CPA, CGMA, MST

Principal at Pascarella & Gill PC

Stephen E. Pascarella II is a principal in the Rhode Island accounting firm of Pascarella & Gill, PC. Mr. Pascarella is a member of the American Institute of Certified Public Accountants and is a former Chairman of the Institutes's Tax Practice Management Committee. He is a frequent lecturer at seminars and conferences and has been a featured presenter at the AICPA National Tax Conference. He is also the recipient of the Outstanding CPE Discussion Leader award from the AICPA. Mr. Pascarella has written a number of articles in the area of accounting and taxation and was formerly on the editorial board of The Tax Adviser. In addition, he is a co-author of Practitioners Publishing Company's Guide to Limited Liability Companies and for the last twenty-five years has been on the adjunct faculty at Bryant University.

Tom Quinn

Managing Partner at McLaughlinQuinn, LLC

Tom is managing partner at McLaughlinQuinn and brings his unique perspective to the firm’s tax resolution and bankruptcy practices. After a successful eleven year career at the IRS, Tom entered private practice in 1997 where he began representing businesses and individuals with resolving IRS and State tax collection, audits and appeals. As a former IRS Revenue Officer and Bankruptcy Advisor, Tom has earned the reputation as one of the most trusted local tax resolution and bankruptcy attorneys in Rhode Island and Massachusetts. Tom joined founding partner Moore McLaughlin in 2005, and they worked together to establish McLaughlinQuinn as the “go to” tax law firm in the region. Tom has extensive experience representing businesses and individuals in U.S. Bankruptcy Court, and he is a recognized expert in handling the complex area of determining the dischargeability of tax liabilities in bankruptcy. Having worked on both sides, Tom leads the McLaughlinQuinn Tax Resolution Practice Group and the Bankruptcy Practice Group, which quickly analyze the unique needs of each and every client and provide tailored tax and bankruptcy legal solutions for each client’s situation. Tom is a valued resource and frequent speaker to CPA’s and attorneys in Rhode Island, Massachusetts and beyond. Representative Matters: • Specialized representation of contractors, small business owners, and commercial fishermen with unfiled tax returns, tax collection, and audits. • Represented a Fortune 500 company in a state tax audit resulting in a favorable settlement for the company. • Successfully negotiated an IRS Offer in Compromise which resulted in a $200,000 compromise of the client’s $4,000,000 tax liability. • Represents bankruptcy trustees in preference, fraudulent transfer and asset recovery litigation. • Successfully disputed a proposed $1,600,000 tax assessment in U.S. Tax Court for a local real estate developer and obtained a $300,000 refund for the client. {00130506.1} 2 • Represented individuals, families and business owners in state and federal tax collection audit and appeals since 1997. • Represented an individual in federal bankruptcy which resulted in a discharge of multimillions of dollars of income tax liability. • Represented a number of local businesses in Chapter 11 reorganization. • Assisted homeowners and their families to prevent mortgage foreclosure so that they could keep their homes. Bar Memberships: • Rhode Island • Massachusetts • U.S. District Court—Rhode Island & Massachusetts • United States Tax Court • United States Supreme Court Honors: • IRS Performance Awards – 10 consecutive years Education: • JD, cum laude, Suffolk University • BA, cum laude, Providence College Professional Recognitions and Affiliations: • U.S. Bankruptcy Court, District of Rhode Island, Providence, RI, Local Rules Committee Member • Rhode Island Bar Association • Massachusetts Bar Association • Boston Bar Association • American Bankruptcy Institute • American Bar Association – Tax Section • Chapter 7 Bankruptcy Trustee – U.S. Bankruptcy Court, District of Rhode Island Seminars and Publications: • Internal Revenue Service, Teleseminar, Washington, D.C., Bankruptcy and Federal Taxation • Rhode Island Society of CPAs, Seminar, Warwick, RI, Bankruptcy and Federal Taxation • Rhode Island Bar Association, Annual Meeting, Providence, RI, Bankruptcy Reform Act • Rhode Island Bar Association, Annual Meeting, Providence, RI, Section 1031 Exchanges - Moderator • American Bankruptcy Institute, Northeast Annual Meeting, Stowe, VT, Discharge and Dischargeability of Federal Taxes • CPE Associates, Seminar, Providence RI, Current Trends in Tax Collection and Controversy Cases • SCORE’S Annual Federal and State Tax Update, Warwick, RI and Providence, RI {00130506.1} 3 • The New England Graduate Accounting Studies Conference, Inc. (NEGASC), Keene, NH • Rhode Island Association of Public Accountants, Warwick, RI • CPE Associates, Inc., Rhode Island College, Providence, RI • Massachusetts Association of Accountants, New England Institute on Taxation