Manager Insurance

James M. Guarino, C.P.A. 845-***-****

Poughkeepsie, New York *********@***.***

_____________________________________________ OBJECTIVE ______________________________________________

I am seeking a managerial position with a team-oriented, diverse tax practice that serves client’s domestic,

international, and state and local tax matters in a tax department that is small enough for me to feel a sense of

ownership and complex enough to enable me to continue to learn and grow as a professional.

________________________________ EXECUTIVE PROFILE _________________________________________

A hands-on, articulate, technically proficient, team-oriented, CPA and tax practitioner with over twenty years of

experience delivering effective tax advice and leadership to financial management and staff in public accounting

and private companies. Diversified experience in federal, international, and state and local taxation and financial

accounting with industries ranging from thrift institutions, international construction contractors, Private Equity,

manufacturers, textile mills, distributors, insurance companies, and retailers.

_______________________________________ SKILLS _________________________________________________

• Income Tax Accounting – FAS 109/ FIN 48 • Tax Consulting – Federal, International, State • Client Service Team Manager

• GAAP and Statutory Accounting • Engagement Management • Tax Compliance (Fed, Int’l, State)

Computer Software: Excel, Word, Powerpoint, Corptax, Infosource, Tax Stream

____________________________ PROFESSIONAL EXPERIENCE ____________________________________

SMART Business Advisory and Consulting L.L.C. – Devon, Pa. March, 2009-June, 2009

Senior Tax Manager: Large Corporate:

Large Retail and Insurance

1 Tax provision preparation and reviews – FAS 109/FIN 48/ SSAP 10

2 Tax compliance for corporations

3 Developed and taught segments of income tax training courses for staff

Deloitte Tax L.L.P. – New York, Boston, Hartford, Philadelphia July, 2005-January, 2009

Senior Tax Manager

Lead senior manager on Fortune 100, Midsized, and Small Corporations:

4 Tax consulting advice provided to clients and Deloitte offices nationwide – federal, international and state and local

5 Tax provision reviews – FAS 109/FIN 48/ SSAP 10

6 SOX Reviews

7 Tax compliance – federal, international and state and local

8 Developed and taught income tax training courses for staff in India and outside seminars

Centre Reinsurance Company Ltd. (Zurich Insurance Company) – New York, New York June, 2003-July, 2005

Assistant Vice President: Insurance Companies and Real Estate Investments

Second in charge of tax department:

9 Tax consulting advice provided to Centre offices in Bermuda and Ireland – federal and international

10 Tax provision preparation – FAS 109/FIN 48/ SSAP 10

11 Tax compliance for corporations and real estate investments – Federal and International

KPMG L.L.P. – Hartford, New York December, 2000 – May, 2003

Senior Tax Manager: Real Estate, Construction, Private Equity, Insurance

Lead Senior Manager/Manager on Large, Midsized, and Closely Held Corporations and Partnerships:

12 Tax consulting advice provided to clients – federal, international and state and local.

1 Tax provision reviews – FAS 109/FIN 48/ SSAP 10.

1 Tax compliance – federal, international and state and local.

PricewaterhouseCoopers L.L.P. August,1998 – December, 2000

Tax Manager – TMPS (Compliance Group) – New York

2 Tax compliance (Federal, international and state and local) for corporations in media, insurance,

and international trucking concerns.

Tax Manager – Consulting Real Estate, Leasing, Health Care, Nursing Home Investments – Miami, Florida

Lead Manager on Midsized and Closely Held Corporations and Partnerships:

13 Tax Consulting Advice provided to Clients – federal, international and state and local.

2 Tax Provision Reviews – FAS 109/FIN 48/ SSAP 10.

3 Tax Compliance – federal, international and state and local.

Deloitte Tax L.L.P. – New York October, 1995 – July, 1998

Tax Manager – Insurance Market Unit

Tax manager on Fortune 50, Midsized, and Small Insurance Companies:

3 Tax Provision Reviews – FAS 109.

4 Tax Compliance – federal, international and state and local.

Aetna Life and Casualty – Hartford November, 1989 – September, 1995

Tax Supervisor – Tax Planning/ IRS Liaison

4 Tax Planning and Consulting – federal, international, state and local

5 IRS liaison for property and casualty income tax examinations

6 Tax Provision Preparation – FAS 109.

5 Tax Compliance – federal, international and state and local.

Peat Marwick Main L.L.P. – Hartford August, 1987 – October, 1989

Tax Staff – Middle Market and Banking

Tax Engagements with Oil Distributors, Large Nurseries, Thrift Institutions:

7 Tax Provision Reviews – FAS 109.

6 Tax Compliance – federal, international and state and local.

Berenson, Berenson, Adler L.L.P. – New York June, 1985 – August, 1987

Audit Staff

Audit Staff on Engagements in the Garment and Textile Industries and a Wholesale Electronics Distributor:

_____________________________ SELECTED ACHIEVEMENTS _____________________________________

Consultation and Compliance Regarding Taxation of Straddles for an Operating LLC of a Large International Bank – Researched

and investigated certain irregularities in the accounting information with the client’s investment accounting staff and developed a

competency in the tax accounting for straddles and futures.

Result: Identified a $110 million error that the client’s personnel made in the taxable income estimate for the extension for the current year

and miscellaneous errors made on tax returns in the prior years in excess of $10 million per year.

Consultation and Compliance Regarding the Tax Matters of a Large Leasing Group – A rollup acquisition throughout 1999 resulted in

the creation of a diversified leasing conglomerate consisting of over a dozen leasing groups throughout the nation with over 65 companies.

Staffing shortfalls created a severe lack of leadership, management, and an absence of workpaper support for the tax consulting/ outsourcing

tax compliance/ and tax provision preparation for the engagement as a whole. On a temporary basis, I volunteered to lead the effort to

provide tax consulting advice, create tax compliance documentation, and staff the engagement.

Result: I turned what was becoming a breach of contract into a successful engagement. With a very small, inexperienced staff, I lead the

effort to obtain the latest workpaper documentation for the tax provision and tax returns, I obtained prior year tax returns from the

various operating groups, and visited several operating groups in Connecticut and Florida to strengthen my understanding of

operations and my working relationship with the group management. I created a contact list for the management and accounting

staff for the entire organization and developed a good working relationship with the group through frequent communication. I

developed a good understanding of the taxation of various types of leases and financial derivatives developed to maximize

operating profits. I worked with the firm’s district leadership to secure a temporary manager and staff for the outsourcing leg of

the engagement.

Developed and Taught Income Tax / Insurance Industry Course for Tax Staff in India – the outsourcing group in India had inadequate

experience regarding federal taxation and the insurance industry as a whole.

Result: I taught 30 staff in India the fundamentals of general and insurance taxation and a summary of the Insurance Industry in the

United States. This was course work that I developed myself and that was the first course taught to the tax staff in India and it was

a huge success.

______________________________________ EDUCATION _____________________________________________

The University of Hartford, Graduate School of Business, Hartford, Connecticut

Master of Science in Taxation 1994

Binghamton University (The State University of New York at Binghamton)

Bachelors of Science in Accounting 1985

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