PROFESSIONAL SERVICES

• Income tax preparation (individual, partnership, fiduciary, corporation, non-profit organizations)
• Business tax services (sales, payroll, property)
• Tax research and transaction structuring
• Corporate mergers, acquisitions, and reorganization planning
• Representation in tax audits and other tax disputes
• Assistance in buy/sell agreements
• Analysis of asset purchase or lease decisions
• Income tax planning and "what if" analysis
• Estate and succession planning
• Passive/active recharacterization planning

AREAS OF EXPERTISE

• "C" and "S" corporations, partnership, FLP, and LLC services
• Construction industry taxation
• Real estate professionals
• Like-kind exchange transactions
• Tax planning through related entities
• Audit representation
• Professional service corporations and personal holding companies
• Strategic planning for utilization of tax losses and credits
• Multi-state taxation
• Alternative business structures
• Charitable giving
• Benefit plans including qualified plans and employee stock ownership plans

CLIENT BENEFITS PROVIDED

• We provide you with the analysis and information you need in times of business transition —
  acquisitions, sales, mergers, growth, reorganization, and downsizing
• We work with you to design a comprehensive strategy for minimizing your tax burden and increasing
  your profits
• We help you weigh the options when structuring transactions
• We help you choose the type of business entity that offers the best tax benefits

1940 EAST 17TH STREET   SANTA ANA, CALIF. 92705-8606   Phone: 714-667-2600   Fax: 714-667-2636
© 2007 Glenn M. Gelman & Associates. All rights reserved.