Real Estate & Construction Contractors Conference

Samuel Botta is senior audit manager for the firm PKF- O’Connor Davies, LLP. In this role, he is responsible for the design of the audit approach, supervision of staff and the creation and maintenance of the engagement budget. Sam is also responsible for the coordination of staff and management so that the audit is performed on a timely basis with as little intrusion to client operations as possible. Sam has fourteen years of public accounting experience specializing in the nonprofit and real estate sectors, including co-operative housing corporations and condominium entities. He serves as the Firm’s representative at client board meetings. He also drafts, prepares and reviews financial statements, ascertaining compliance with generally accepted accounting principles, and prepares management letters. In addition, he trains, supervises, and evaluates audit staff personnel. Sam also reviews and evaluates systems of internal control and assists clients in the budgeting process and with special assignments.

Corey Merrill has joined MGO as a partner and will lead it’s ESG practice. Corey brings significant ESG experience to MGO including 14 years at PwC where he helped drive business development related to environmental, social, and governance (ESG) initiatives. His experience includes strategy, internal and external education, pipeline growth, sales, and project execution. In this leadership role, he organized training programs to educate senior leaders on ESG concepts, practices, and strategies. By helping clients align economic and ESG goals, he also helped prepare them for the rapidly evolving regulatory requirements.

Michael A. Esposito is a shareholder at WilkinGuttenplan and the co-practice leader of the New York Condos and Cooperatives Practice Group. Michael has over 30 years of experience representing housing co-ops and condos, residential and commercial properties, various other real estate entities, and closely held businesses. He’s advised co-ops and condos in all areas, including audit, tax, internal control, accounting systems, annual and long-term budgeting, and accumulating and investing reserves. He has frequently lectured and been quoted in numerous articles in the area of co-ops and condos. Prior to joining WilkinGuttenplan, Michael was the audit partner of Kleiman & Weinshank LLP, a New York City CPA firm specializing in housing co-op and condos.

John has more than seven years of public accounting experience, providing attest and advisory services primarily in the real estate and financial services industries for both public and private companies. Prior to Mazars, John served as an assistant controller for one year at a regional ethanol company. At Mazars, John’s clients include SEC Registered Investment Advisors, real estate private equity funds, debt funds, separate accounts for institutional investors, Real Estate Investment Trusts, and residential building owners and managers. In addition, he has extensive experience with review and analysis of operating agreements and internal rate of return investment waterfalls. He also has a strong technical background in US GAAP, real estate investment companies, and fair value measurements of real estate investments.

Steven Lemke is an Audit Principal at Grassi and brings over fifteen years of accounting experience to the firm. Steve has experience in preparing financial reports and performing audit, attest and tax work for clients within the construction, professional services and real estate industries. Prior to joining Grassi, Steven was a manager at a private accounting firm where he led and managed a team of professionals who provided assurance and tax services for a diverse group of clients. Steven trains and mentors staff at Grassi and assists with niche development. Steven is a member of the American Institute of Certified Public Accountants (AICPA), New York State Society of Certified Public Accountants (NYSSCPA) and Construction Financial Management Association (CFMA). Steven received his Master of Accounting Degree from St. Joseph’s College.

Meyer Mintz, CPA, JD, LLM, a Tax Partner at Berdon LLP, has been with the firm for more than 20 years. He has particular expertise in the tax aspects of real estate transactions, including partnership agreements, limited liability companies, REITs, and other business organizations. Analyzing potential transactions from both a tax and an overall business perspective, he provides clients with a more comprehensive picture on which to base their decisions. He has also worked with attorneys in litigation matters, testifying as an expert witness on behalf of a defendant at a FINRA arbitration hearing. He is a member of Berdon’s Real Estate Committee.

Joseph Most is a Senior Principal in the Tax Department providing tax planning and compliance services to partnerships, corporations, trusts, and high net worth individuals. He works closely with commercial and residential real estate organizations, including low-income housing, as well as the hospitality industry. Joseph also advises foreign investors in U.S. real estate on tax-efficient structuring. His expertise extends to: Analyzing new tax code provisions and regulations — including but not limited to the CARES Act, the Tax Cuts and Jobs Act, and the tangible property capitalization rules — to maximize allowable tax benefits Reviewing partnership agreements to advise on tax provisions and interpret income allocation and cash distribution provisions Structuring the sale of partnership assets, debt refinancings, and other partnership restructurings/reorganizations. Modeling their tax implications including after tax cash flow Guiding clients through IRS and other state and local taxing jurisdiction audits

Matthew Citrolo is a principal at Friedman LLP where he specializes in tax compliance and consulting for clients in the financial services, real estate, advertising, manufacturing & distributions industries. Matthew is comfortable counseling clients with physical or intangible assets across multiple jurisdictions, for whom he calculates nonresident withholding and group composite returns as well as U.S. nonresident filings. Matthew also manages correspondence on behalf of clients when they are subject to notices or audits issued by tax authorities.

Jason is a Senior Manager at Janover and leader of the firm’s cannabis practice group. He specializes in complex tax matters, corporate structuring, M&A consulting, real estate including brokers, family offices and investment funds, cannabis and 280E Compliance. Jason works heavily with clients that need full service tax and advisory assistance. He takes his clients through all aspects of their business from initial structuring to sale or merger and everything inbetween including: operating agreement consulting, tax compliance and consulting, purchase and sale due diligence and financial statement services. Jason works extensively with cannabis companies on a multitude of services including 280E issues and corporate structuring. Along with tax work relating to the marijuana industry, Jason can establish internal controls and help to create a business plan. He provides his clients with valuation services when needed and has helped to educate high net worth clients on the cannabis industry. He also oversees the bookkeeping function at Janover for the firm’s cannabis clients. Jason is an out of the box thinker who consistently comes up with creative solutions for Janover’s clients issues. Jason earned a B.A. in Business administration with a concentration in Accounting from The George Washington University in Washington DC. Jason is a member of the American Institute of Certified Public Accounts and is an active member of the New York State Society of Certified Public Accounts where he is the Vice Chair of the Real Estate Committee. He is also very active in many charitable organizations.

Vicki Worden serves as President and CEO of the Green Building Initiative (GBI), an international nonprofit dedicated to reducing climate impacts by improving the built environment. During her tenure, GBI has become a thriving community that supports the integration of sustainability and net zero, health and wellness, and resilience objectives throughout some of the largest real estate portfolios in the world. In 2022, Worden's leadership saw GBI reach the milestone of having certified more than half a billion square feet of commercial building space under its internationally recognized Green Globes building certification program and federal Guiding Principles Compliance program. Worden has dedicated her career to advancing environmental initiatives across North America.

Erik Ortmann has more than 25 years of experience representing private and public owners, municipalities, general contractors, construction managers, design professionals, trade contractors and suppliers with respect to all aspects of construction law. In addition to representing these entities in litigation and arbitration matters, Mr. Ortmann drafts and negotiates contracts, addresses compliance issues, and provides advice on a daily basis. His experience includes representing parties in the bridge, heavy highway and vertical building industries. Mr. Ortmann is also certied by the U.S. Green Building Council as a LEED® Green Associate.

Jenny Longman is Counsel in the Firm's Tax Department. She advises clients on numerous domestic and international tax issues, including partnership tax issues, corporate reorganizations, business acquisitions and dispositions, cross-border withholding issues, foreign and domestic trust matters, state and local tax planning, and tax controversy matters. Ms. Longman advises high net worth individuals, executors and trust companies on U.S. income tax issues related to U.S. and foreign grantor and non-grantor trusts, including application of the “throwback tax,” U.S. income taxation of foreign estates, and residency and domicile matters. She regularly advises on subpart F, passive foreign investment company and double tax treaty issues. She counsels nonresidents looking to move to the United States on pre-immigration tax planning, and similarly counsels U.S. citizens and green card holders looking to expatriate on Exit Tax matters. She also advises global families on international estate planning issues. In the real estate area, Ms. Longman advises foreign investors on structuring U.S. real estate investments, looking to maximize U.S. income tax efficiency as well as minimize U.S. estate tax exposure. She has counseled clients under audit by the IRS and New York State, as well as many clients who have chosen to come into U.S. tax compliance through the Offshore Voluntary Disclosure Program, the Streamlined Filing Compliance Procedures, and other IRS programs. In the domestic area, Ms. Longman has advised on income tax issues in relation to S corporations, choice of business entity, and state and local tax planning.

Berger joined Norman Bobrow & Co., Inc., as director of commercial leasing & investment sales in 2009 and has quickly become one of the firm's top producing brokers. In 2014, he was named managing director of commercial leasing & investment sales. Berger has represented firms in the fields of advertising, technology, non-profit, finance, public relations and fashion amongst others. Some of Berger's clients include: Equinox, Make-Up Designory, Boyar Value Group, Clear Street Management, Jordache Enterprises, MMGY Global, Harborview Capital Management, Museum of Women, PETSMART, WCD Group, The Center for Social Inclusion, Kargo and Transit Wireless. Outside of his time in real estate Berger explores his many creative passions including abstract painting, music production and photography. He often features his work in charity shows. In 2018 he sold 40 works at his solo show; from which all proceeds were donated to The Lower East Side Girls Club. Berger received his B.S. in Marketing/Business Administration from Yeshiva University. He currently resides in Williamsburg, Brooklyn with his wife Kelsey.

Matt Orrell is a Partner in the Financial Services practice at PKF O’Connor Davies with 25 years of experience. Matt specializes in advising financial services firms, including investment managers and family offices, on governance, risk management and compliance through all phases of their growth. Matt provides practical guidance to clients with issues related to structure, management and operations of their business including: Board and committee oversight; policy and procedure management and development; internal control establishment, monitoring and assessment; ESG performance oversight, measurement and reporting; and risk assessment. Working closely with various types of investment advisors and family offices, Matt provides guidance on the establishment and operations of the products they manage such as real assets funds, private equity funds, hedge funds and venture capital funds. Prior to joining PKF O’Connor Davies, Matt served as the head of enterprise risk management for a vertically integrated multi-platform real estate investment manager. He also led regulatory risk and review for the Americas at the world's largest asset manager and formerly was a consultant at a 'Big 4' accounting and advisory firm.

Aaron is a Partner at Grassi and brings over 13 years of accounting experience to the firm. Aaron works with clients primarily within the Construction and Architecture & Engineering industries, and utilizes his attestation skills and general accounting knowledge to help clients realize their financial goals and business objectives. Aaron also provides clients with financial reporting, compilations, regulations and best practice updates that could impact client operations, and corporate and individual income tax preparation and planning. Since starting his career, Aaron has specialized in assisting clients in the construction and governmental contracting industry and performs audits in accordance with Federal Acquisition Regulations (FAR). Aaron supports the Construction and A&E industries with frequent participation in association conferences, meetings and networking events. He has shared his experience and knowledge as a speaker for the American Council of Engineering Companies, New York State Society of CPAs Real Estate & Construction Conference, and other professional organizations. Aaron is active within Grassi as well, teaching numerous training sessions and serving as a mentor to audit staff members. Aaron began his career at another regional accounting firm where he gained experience in corporate tax returns, bank reconciliations, QuickBooks and other accounting technology. He joined Grassi as an associate and quickly moved up the ranks to Partner. Aaron is a New York State Certified Public Accountant (CPA), a Certified Construction Industry Financial Professional (CCIFP) and a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA). Aaron earned his B.S. in Accounting from Grove City College in Pennsylvania.