Alan M. Willinger, CPA, JD
Alan M. Willinger is the Managing Partner and a partner in the firm’s Tax Department and serves on the firm’s Executive Committee. His expertise encompasses the areas of individual, partnership and corporate tax law with particular emphasis on planning for closely-held businesses and their owners. His other areas of specialization include real estate taxation, representation before the Internal Revenue Service and State and Local agencies, preparation of ruling requests to the Internal Revenue Service, corporate restructuring and reorganizations, estate planning and business succession planning. Included among his clients are those in the field of envelope manufacturing, securities brokerage, insurance and real estate, in addition to modeling agencies, trade contractors, apparel and other textile producers.
Mr. Willinger received his BA from New York University and his JD from Brooklyn Law School. He is admitted to the New York State Bar, U.S. Tax Court and Federal District Court – Eastern District and Southern District, and is a member of the American Bar Association, Section of Taxation, New York State Society of CPA’s, and the American Institute of Certified Public Accountants and is a former arbitrator with the American Arbitration Association. Mr. Willinger is a Board Manager of the 400 Central Park West Condominium as well as it’s former Treasurer, a role he held for over 20 years. He is currently the President of the Manhattan/Bronx Chapter of the New York State Society of CPA’s.
Steven J. Eller, CPA, JD
Steven J. Eller, CPA, JD, is a Partner and serves on the firm’s Executive Committee. Mr. Eller has over 30 years of professional experience assisting individuals, businesses, as well as estates and trusts plan for and comply with Federal, State and Local regulations. He advises clients with respect to sales and use taxes, payroll taxes, residency and nexus issues, with a focus on strategy planning and compliance. Mr. Eller’s industry expertise includes real estate, manufacturing and closely held and family businesses. Mr. Eller has also been influential in having both New York State and New York City change various provisions of their tax laws and regulations in favor of individuals and businesses.
Mr. Eller received his J.D. from Widener University School of Law (formerly Delaware Law School of Widener University), and his B.S. in Accounting from the University of Delaware. He is a CPA in New York and New Jersey and a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants (“NYSSCPA”), and the New Jersey Society of Certified Public Accountants. Mr. Eller is a licensed attorney in New Jersey and admitted to practice before the United States Tax Court. He is the former chairman of the NYSSCPA’s New York, Multistate and Local Tax Committee, the current Co-chair of its legislative subcommittee and a member of the New York State Taxpayer Advisory Council. For the past fifteen years, Mr. Eller has chaired and lectured at the Foundation for Accounting Education’s highly acclaimed New York State Taxation Conference.
Steve Bibas, CPA
Steve Bibas, CPA, is a Partner and serves on the firm’s Executive Committee. He has over 30 years of experience and is responsible for overseeing the annual audits and reviews for a diversified clientele in the real estate, manufacturing, transportation, construction, importing, printing, chemical, health care, service industries. Mr. Bibas also conducts due diligence procedures for potential client acquisitions. He is presently managing a team of accountants who are providing the bookkeeping, accounting, and tax and investor relations services for a group of public and private partnerships.
Mr. Bibas received his B.B.A. in Public Accounting and his M.S. in Taxation from Bernard M. Baruch College, N.Y. He is a member of the American Institute of Certified Public Accountants (“AICPA”) and the New York State Society of Certified Public Accountants (“NYSSCPA”). He is also active in the firm’s Continuing Education program.
Dean L. Surkin, JD LLM
PRINCIPAL AND IN-HOUSE COUNCIL
Dean L. Surkin is a Principal at JM CPA LLP, a New York City accounting firm, where he serves as in-house counsel and head of research. He has litigated major cases in the fields of taxation, probate and general commercial matters, and has been peer-reviewed by Martindale-Hubbell. He holds the highest rating for legal ability and ethical standards, AV.
Mr. Surkin received his B.A. from the University of Pennsylvania in 1973 (double major in mathematics and political science), his J.D. from New York University School of Law in 1976, and his LLM. in taxation from New York University School of Law in 1985. He is admitted to the New York State Bar, the Federal District Courts of the Southern and Eastern Districts of New York, the Second Circuit Court of Appeals, and the U.S. Tax Court.
Mr. Surkin holds the faculty appointment of Professor (Adjunct) at Pace University Graduate School of Business where he currently teaches tax procedure, research, writing, and ethics. He formerly served as Adjunct Associate Professor at the NYU School of Continuing and Professional Studies where he was program coordinator of the Estate and Gift Taxation and Planning Certificate Program. He also formerly served as Adjunct Assistant Professor at Hunter College, CUNY. He has presented seminars to the Foundation for Accounting Education, the New York State Bar Association, the Association of the Bar of the City of New York, the American Society of Women Accountants, and many private groups. His published articles on tax law have appeared in peer-reviewed journals, practitioners’ journals, and the popular press.
Notable reported cases:
Hutchinson v. Essence Communications, Inc., 769 F.Supp. 541 (S.D.N.Y. 1991)
Matter of Paladino d/b/a/ Rem Fos Auto & Truck Service, NY St Div of Tax Appeals DTA No. 808197, June 30, 1994
Burgman E. Connolly, CPA
PRINCIPAL AND DIRECTOR OF QUALITY CONTROL
Burgman Connolly is the firm’s director of quality control, whose primary responsibility is to safeguard the firm’s due diligence process by establishing and maintaining policies and procedures to comply with accounting and auditing standards, including SEC reporting and disclosure rules and regulations, and reviewing and approving all financial statements and supporting documentation for compliance with standards.
Mr. Connolly is a specialist in financial reporting and auditing of certain industries including colleges and universities, hospitals, pensions and other benefits plans, construction contractors, property and casualty insurance and not-for-profit organizations.
Mr. Connolly is a graduate of the City College of New York, where he received a BBA degree in public accounting, and is a member of the American Institute of Certified Public Accountants (“AICPA”) and of the New York State Society of Certified Public Accountants. He is also a registered peer reviewer for the AICPA Peer Review Program and a lecturer and discussion leader for the Foundation for Accounting Education, and for the firm’s continuing professional education program on accounting and auditing and other subjects.
Michael J Moss, CPA, JD
DIRECTOR OF FIDUCIARY SERVICES GROUP
Michael J. Moss, CPA, JD, is the Director of the Firm’s Fiduciary Services Group. His expertise encompasses the areas of trusts, estates, gifting, probate, and individuals. His other areas of specialization include not-for-profit, federal and state tax controversies, family offices, same sex couples, and divorce. Included among his clients are professional athletes, entertainers, corporate senior management executives (active and retired), attorneys medical professionals, entrepreneurs, and finance professionals.
Mr. Moss received his BBA from Emory University and his JD from University of Miami School of Law. He is admitted to the New York, Florida and Connecticut Bars, and is a member of the American Bar Association, New York State Bar Association, American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.