Real Estate State
Resume:
Alexander N. Lagover
Capitola, CA 95010
Phone 832-***-****
Email: ************@*****.***
WORK EXPERIENCE
GRANITE CONSTRUCTION INC., Watsonville, CA May 2015 – August 2016
Senior Tax Accountant
STATE & LOCAL (SALT) AND FEDERAL CORPORATE AND PARTNERSHIP TAX COMPLIANCE– Prepare and file federal and state, separate and combined, corporate and partnership income and franchise tax returns, quarterly estimate payments and extensions. Calculated temporary differences, apportioned and allocated tax data for SALT filings, researched state nexus, apportionment, and allocation issues. Resolved state IRS inquiries.
TAX ADJUSTMETS – Calculated general corporation fixed assets depreciation adjustment, percent of completion adjustment, look back adjustment, intangibles amortization adjustment, corporate benefit adjustments, hedge income and loss timing recognition adjustment, alternative energy tax credits.
BNA FIXED ASSET WEB SOFTWARE IMPLEMENTATION, INTEGRATION, AND MAINTENANCE – Set up BNA Fixed Assets Web software. Adjusted software to the specific company needs. Designed custom excel template incorporating and combining logic of existing depreciation rules with BNA software capabilities. Transferred entire existing Fixed Assets inventory into BNA Fixed Assets Web software. Maintain fixed asset inventory through addition of new assets, modification of old assets' cost, and disposition of assets. Calculate Federal, AMT, and State depreciation. Calculated bonus depreciation. Calculated gain or loss on disposition of assets. Perform fixed asset inventory TAX to BNA and TAX to BOOK reconciliation. Wrote step by step instructions for BNA Fixed Asset Web import and reconciliation procedures
TAX RESEARCH – Researched Reg. Sec. 1.446, Hedging transaction, Alternative energy credit, Federal and State Depreciation research, various state and Federal partnership and corporate tax issues and filing requirements, and other tax compliance issues.
STUDIED AND PASSED CPA EXAM and focused on pursuing full-time opportunity February 2013 – November 2015
CITIGROUP, INC., Long Island City, NY November 2007 – January 2013
Corporate Tax Supervisor in Domestic Compliance
ASC 740 TAX PROVISION – Prepared income tax provision, recorded required ASC 740 tax adjustments in compliance with US GAAP and SEC disclosures, communicated Effective Tax Rate impacts and significant book and tax adjustments. Evaluated valuation allowances and deferred taxes. Reconciled from tax return as filed to tax provisions. Communicated tax positions key tax issues and technical treatment to management, internal and external audit. Assisted with issues impacting tax accounting and IT function. Identified and disclosed potential audit exposure tax positions and uncertain tax benefits pursuant to ASC 740. Assisted State & Local team with state tax rates, separate versus unitary treatment, state modifications, state apportionment and resulting impacts of state deferred balances and tax expense for reporting purposes.
STATE & LOCAL (SALT) AND FEDERAL CORPORATE TAX COMPLIANCE - Prepared federal and state corporate income and franchise tax returns and filed quarterly estimate payments and extensions. Calculated temporary differences, apportioned and allocated tax data for SALT filings, researched state nexus, apportionment, and allocation issues. Prepared state tax allocation schedules. Supported annual true up process, including reconciliation and assisted with FIN 48 audit reserve analysis. Resolved state IRS inquiries.
TAX ADJUSTMETS – Calculated Sec.338(h)10 Gain, Goodwill, purchase price allocation, Credit Card OID, MSR, Sec.1031, Capital Gains, Sec.475, REMIC, Municipal income and Sec.265 disallowance, operating, financial, and leveraged leasing adjustments, fixed assets and Sec.179 depreciation, intangibles amortization, corporate benefit, BOLI, bad debt, restructuring reserves, low income housing and alternative energy tax credits.
KPMG LLP, New York, NY July 2006 – October 2007
Experienced Associate in the Hedge Fund and Mutual Fund Practice
PARTNERSHIP, HEDGE AND MUTUAL FUND (RIC) TAX COMPLIANCE AND PROVISION- Prepared federal and state partnership and RIC corporation income and excise tax returns, and filed estimate and extension payments, Calculated temporary differences, apportioned and allocated federal and state partner’s tax data, and reconciled financial statements. Prepared Mutual Fund provision compliant with US. GAAP and SEC disclosures. Resolved state IRS inquiries.
TAX ADJUSTMENTS – Analyzed portfolio MTM securities, derivatives, options, and futures, wash sales, bond bifurcation, UBTI, ECI, PFIC, CFC, partnership interest disposition, and partnership allocations. Prepared mutual fund provision. Filed 1120-RIC, 1065, 8865, 5471, 5472, 8858, 8621, 1042, 926, and other forms.
FRANKEL LOUGHRAN STARR & VALLONE LLP, New York, NY January 2006- May 2006
Senior Associate in the Tax Corporate Partnership Hedge Fund Practice
PARTNERSHIP, HEDGE AND EQUITY FUND TAX COMPLIANCE - Prepared federal and state partnership income tax returns, and filed estimate and extension payments. Calculated temporary differences, apportioned partner’s tax data for federal and state filings. Researched federal and state tax issues, and reconciled financial statements. Resolved state IRS inquiries.
TAX ADJUSTMENTS – Analyzed portfolio securities, bond, and interest income, UBTI, ECI, PFIC, CFC, partnership interest disposition and allocation. Filed 1065, 8865, 5471, 5472, 8858, 1042, 926, and other forms.
PRICEWATERHOUSECOOPERS LLP, New York, NY January 2005- January 2006
Experienced Associate in the Tax Real Estate Practice
PARTNERSHIP AND REAL ESTATE (REIT) TAX COMPLIANCE - Prepared federal and state partnership and REIT income tax returns and filed estimate and extension payments. Calculated temporary differences, apportioned and allocated federal and state partner’s tax data. Researched federal and state tax issues. Reconciled financial statements. Resolved IRS inquiries.
Tax Adjustments – Fixed asset and Sec.179 depreciation, gain/loss calculation, UBTI, ECI, PFIC, CFC, partnership interest disposition. Filed 1120-REIT, 1065, 8865, 5471, 5472, 8858, 1042, 926, and other forms.
COMPUTER SKILLS
Microsoft Excel, Access database, and Power Point, CCH, FastTax, Go System, CorpTax, TTI Software, BNA, SuperForms, Quicken, IDEA, Adobe Acrobat, State Package software. OneSource, BNA Fixed Assets Web, InfoLeas
EDUCATION
University of Houston, Clear Lake, TX
M.S. in Finance and Accounting, Dec 2004
Overall GPA 3.41
Degree received Cum Laude Honors
University of Houston, Houston, TX
B.S. of Biochemical Biophysical Science, August 1999
Overall GPA 3.62
Degree received Suma Cum Laude Honors
AWARDS AND ACCOMPLISHMENTS
University of Houston - Central
1995 University of Houston – Perkin Elmer Scholarship Award
Fall 1993 -Summer 1999 Dean’s List – University of Houston
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