Tax Manager

Yaping Huang

************@*****.***

EXPERIENCE:

BDO US LLP, New York, NY 11/2015 to Present

International Tax Manager

• Tax consulting for international clients inbound and outbound, creating investment structure for international clients: Foreign Parent Corporation, U.S Subsidiaries, Blocker Corporation, offshore foreign corporations, master-feeder funds. Research and analysis for foreign subsidiaries and their hybrid subsidiaries in various non-U. S. Jurisdictions. Filing streamline voluntary disclosure up to three years tax returns or amended tax returns and filing six years FBARs (Form FinCEN114 Foreign Bank Account) for foreign investors as well as BE-10 Benchmark Survey of U.S. Direct In- vestment Abroad and BE-605 Foreign Direct Investment in U.S.

• Extensive working experience for international investors involved in the Real Es- tate section 1031 like-kind exchange property transactions, hedge fund, construc- tion, Real Estate Investment, pharmaceutical, recruiting and manufacturer compa- nies. Analysis transfer pricing, merger and acquisition. Compute tax provision for U.S. and Non U.S. jurisdiction. Calculate current tax liabilities, deferred tax liabilities for federal, states and foreign jurisdiction. Analysis Earnings and Profit calculation study.

• Review federal and state tax returns for Corporations (Form1120, Form 1120 Con- solidation, Form 1120F, Form 1120REIT), Partnerships (Form1065, Pro-forma Form1065), Trust (Form1041), as well as international information tax return Form 5471(U.S. Person with Interests in Foreign Corporation), Form 5472 (25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business), Form 8621 (Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified), Form 8938 (Statement of Specified Foreign Fi- nancial Assets), Form 1118 (Foreign Tax Credit - Corporation), Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, Form 8926 Dis- qualified Corporate Interest Expense Disallowed under Section 163(j). Review quarterly estimated corporate income tax and related workpapers.

• Reconcile M-1 or M-3 adjustment for the book accounting and tax accounting dif- ference since book accounting use GAAP and Tax accounting use IRC regulation and tax law. Identify permanent and temporary difference for the book accounting and tax accounting. Compare IFRS tax accounting requirements (International Financial Report Statement) and U.S. GAAP.

• Responsible for REIT income and asset qualification tests for Real Estate Invest- ment Trusts and analysis REIT capital gain/loss if selling the real estates in the market. Review cost segregation study.

• Analyzed partnership agreement and calculate capital/income tax allocations for each partners for hedge fund, real estate and various industry partnership clients. Partnership tax returns are generated Schedule K-1 for each partner’s share of in- come and expense.

• Filing states and local tax returns, analysis each states sales, property and payroll factors apportionment. Analysis each states’ income and allocate market or cost of performance income. Search for each states filing requirement if the filing state is stand alone, piggyback or state only states.

• Respond on behalf of clients to federal, state and local inquiries and notices. Built and manage client relationships and responsible for delivering high quality tax service and advice.

• Manage and supervise tax engagement team for providing quality tax service, give hands on to staff for tax software, workpapers. Give guidance to the staff for ac- counting and tax knowledge, technical skills and trainings. Tag Associates, LLC New York, NY 5/2009 to10/2015

Tax Manager/ Senior Tax Accountant

• Provided compliance and consulting services to multi-generational wealthy fami- lies and their private business or investment entities, including personal, charitable and trust taxation and estate/gift taxation. Private businesses and investments are often owned in flow through entities such as partnerships and S corporations.

• Reviewed federal and state tax returns for Corporations (Form1120, Form 1120F and Form 1120 REIT), Partnerships (Form1065), Trust (Form1041), high net worth Individuals (Form1040), Gift Tax (Form 709), and Foundations (990-PF), as well as international tax return (Form 5471 Interests in Foreign Corporation), Form 5472 (US-owned Corporation), Form 926 (transferor of property to Foreign Corporation) with a primary focus within the hedge fund, mutual fund, banking, se- curities, media, real estate, construction company, law firms and doctors’ office and entertainment industries.

• Tax returns related to hedge fund, mutual fund, securities, private equity, real es- tates, off shore and foreign investments with strong experience related to most states and local tax returns.

• Reviewed annual financial statements including income statements, balance sheets, adjusting journal entries, trial balances, bank reconciliations, issue 1099, 1096 and all related financial statements.

• Prepared some entities annual financial statements including income statements, balance sheets, adjusting journal entries.

• Reconcile M-1 or M-3 adjustment for the book accounting and tax accounting dif- ference since book accounting use GAAP and Tax accounting use IRC regulation and tax law. Identify permanent and temporary difference for the book accounting and tax accounting.

• Prepared complex federal and state tax returns for Corporations (Form1120, Form1120S), Partnerships (1065), trust (Form1041), high net worth individuals

(Form1040), Gift Tax (Form 709), Foundations (990-PF).

• Prepared quarterly estimates for high net worth individual taxpayers and corpora- tions income tax. filing sale’s tax returns, payroll tax returns, property tax returns.

• Assisted clients in responding to federal, state and local inquiries and notices.

• Analyzed partnership agreement and calculate capital/income tax allocations for each partners for hedge fund, real estate and various industry partnership clients. Partnership tax returns are generated Schedule K-1 for each partner’s share of in- come and deductions.

• Filing states and local tax returns, analysis each states sales, property and payroll factors apportionment. Analysis each states’ income and allocate market or cost of performance income. Search for each states filing requirement if the filing state is stand alone states.

• Manage and supervise tax engagement team for providing quality tax service, give hands on to staff for tax software’s, workpapers. Give guidance to the staff for ac- counting and tax knowledge, technical skills and trainings. Deloitte, LLP New York, NY 5/2007 to 5/2009

Senior Tax Accountant

• Reviewed federal and state tax returns for Corporations (Form1120), Partnerships

(Form 1065), as well as international information tax returns (Form 5471 Interests in Foreign Corporation), Form 5472 (US-owned Corporation), Form 926 (trans- feror of property to Foreign Corporation) with a primary focus on the hedge fund, mutual fund, banking, securities industry. Strong experience related to most states and local tax returns.

• Prepared some federal and state tax returns for Corporations (Form1120) Partner- ships (1065), as well as international information tax return (Form 5471 Interests in Foreign Corporation), Form 5472 (U.S. - owned Corporation), Form 926 (trans- feror of property to Foreign Corporation) with a primary focus within the hedge fund, mutual fund, banking, securities industry. Strong experience related to most states and local tax returns.

• Analyzed wash sales, constructive sales, short sales, straddles and various deriva- tives for tax treatments.

• Reconcile M-1 or M-3 adjustment for the book accounting and tax accounting dif- ference since book accounting use GAAP and Tax accounting use IRC regulation and tax law. Identify permanent and temporary difference for the book accounting and tax accounting.

• Analyzed partnership agreement and reviewed/prepared tax allocations for hedge fund and various partnership clients in order to generate Schedule K-1 for each partner’s share of Income and deductions. .

• Conducted tax research related to compliance issues and transactions. Translate book income into tax income as well as tax laws to deal with tax issues with IRS.

• Ability to communicate clients and auditors to gather information necessary to complete tax returns.

• Assisted clients in responding to federal, state and local inquiries and notices.

• Financial statements prepared by clients, and then tested financial instruments and calculate taxable income in order to file estimates tax returns and related Schedule K-1’s.

• Reviewed Tax Returns prepared by Deloitte staff in India and communicate any changes necessary before submitting to manager for the final review.

• Responsible for management of the entities books and taxes reconciliations, analy- sis and reporting.

PricewaterhouseCoopers, Parsippany, NJ 1/2005 to 5/2007 Tax Intern

• Prepared Tax Returns for the Foreign Nationals and Expatriates who work in U.S. or in foreign countries as well as prepare tax returns for the high net worth indi- viduals (Form1040) which related with their business as well as international in- formation tax return (Form 5471 Interests in Foreign Corporation), Form 5472 ( US-owned Corporation), Form 926 (transferor of property to Foreign Corporation) with a primary focus within the hedge fund, mutual fund, banking, securities indus- try.

• Dealt with the individual income tax issues and tax law including foreign nationals and expatriate issues, foreign tax compliance and the tax equalization process.

• Conducted tax research related to compliance issues and transactions. EDUCATION:

Fordham University, New York, NY

Master of Science – Taxation 2009

Rutgers University, New Jersey

Bachelor of Science – Accounting 2007

University of Finance and Economics, Beijing, China Bachelor of Science – Accounting 1990

TECHNOLOGY:

Excel, Word, PowerPoint, Access, GoSystems, Superforms, SuperSuite, QuickBooks, Bloom- berg BNA, K-1Suite, AllocationAll, CCH Intelliconnect, Checkpoints, CCH ProSystem fx Tax, CCH ProSystme Engagement, CSA, BNA Tax Planning, BNA Fixed Asset, TValue, Tax Equali- zation, Lacert, UltaTax, CS Planner, CFS Payroll, ATX, Vlookup and Pivot table. CERTIFICATION:

CPA designed: passed two parts CPA Exam and other two parts exam will be taken on No- vember, 2017

EA - Licensed IRS Enrolled Agent.

Realtor - Licensed Real Estate Agent.

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