Alexander N. Lagover, CPA

*** * ******** *** *** D

Burbank, CA 91501

Phone 832-***-****

Email: ad2cbg@r.postjobfree.com

WORK EXPERIENCE

PMC Global, Inc., Sun Valley, CA Nov 2022 – Nov 2023 International Tax Manager

• CFC, DRE & PARTNERSHIP SUBPART F & GILTI MULTI COUNTRY INCOME TAX COMPLIANCE – Calculate federal Subpart F & GILTI for CFC, DRE, and partnership foreign base company income and related allocated and apportioned deductions, in accordance with Sec. 245, 250, 951a, 951A, 952, 954, 904, 861, 862, and other related regulations. Proper application of Subpart F foreign base company income inclusion, exclusion, and look-through regulations for dividends, interest, rents, sales and services income, and related expenses. Calculate, prepare, and maintain E&P and FTC schedules, and all mandatory supporting or reporting schedules. Calculate 10% QBAI and net Interest Expense GILTI adjustment. Calculate ADS Fixed Assets depreciation and Gain and Loss on FA disposition adjustment. Calculate applicability of Sec. 163(j) interest expense adjustment. Extract all necessary TB data from Hyperion Accounting Information System, prepare necessary income and expense book re-classes, and determine intercompany income, expenses, and dividends. Communicate and obtain all necessary foreign income, expense, and tax information from all foreign CFC, DRE, and Partnership controllers. Heavy use of advanced excel formulas and programming to design and maintain all necessary excel working papers and separate schedules. Prepare Forms 1118, 5471, 8865, 8858 and other related forms and schedules. Advise Federal and State tax manager on foreign income and deductions related to Subpart F, GILTI, FDII, Sec 78 gross up, and Dividends. Perform tax research and provide information to the 3rd party auditors and CFO as necessary.

• WITHHOLDING TAX AT SOURCE AND TAX REPORTING – Review, research, analyze, calculate, and prepare all related tax forms in accordance with US-International Tax treaties, income sourcing rules, and in accordance with Sec. 1442-1446. Heavy use of advanced excel formulas and logical programming to design and maintain all excel working papers. Prepare and File Forms 1042-S, 1042-T, and 1042. Request and review supporting W-8BEN-E from CFC. Perform tax research and provide information to the IRS auditors and CFO as necessary.

• TRANSITION TAX REPORTING AND PAYMENT & FINCEN 114 REPORTING– Prepare and file Form 8975 in accordance with Sec 965. Prepare and file form FinCEN 114 according to IRS requirements. Perform tax research and provide information to the IRS auditors and CFO as necessary.

• TAX RESEARCH – Research and interpretation of various state and federal domestic and foreign corporate tax issues, including GILTI, FDII, Sec. 163(j), Sec. 162(m), using BNA, CCH, RIA software. ERNST & YOUNG, LLP, New York, NY Mar 2022 – Nov 2022 Tax Manager State and Local Income and Franchise Tax (SALT), (CONTRACT)

• STATE & LOCAL INCOME TAX (SALT) CORPORATE & PARTNERSHIP TAX COMPLIANCE – Review federal and state combined and separate corporate and partnership income and franchise tax returns for multiple domestic legal entities. Define Apportionments and Allocation calculation logic and rules for corporations and partnerships. Analyze, research, and advise State Apportionment Schedule. Review final state apportionments information: Sales, Salaries and Wages, Executive compensation, Fixed Assets and Accumulated Depreciation, COGS, and other information and adjustments. Calculate Consolidated and Separate state taxable rate. Help designing and maintain State Apportionment Working Papers. Reconcile consolidated corporate revenue, COGS, intercompany eliminations, depreciation for apportionments and allocations purposes. Heavy use of excel formulas and programming.

• TAX ADJUSTMENTS – Review and Analyze calculated general corporation and partnership fixed assets depreciation adjustment, Sec. 460 look-back, GILTI, intangibles amortization adjustment, DPAD, Sec 199(A), Sec. 163(j), interest expense deduction limitation, Sec. 162(m), executive compensation, M&E expense deduction, and other corporate and partnership adjustments,

• TAX RESEARCH – Research various state and federal domestic and foreign corporate tax issues, including GILTI, FDII, Sec. 163(j), Sec. 162(m).

COOPER VISION CORPORATION, San Ramon, CA Mar 2021 – Aug 2021 Tax Manager State and Local Income and Franchise Tax (SALT), (CONTRACT)

• STATE & LOCAL INCOME TAX (SALT) AND FEDERAL CORPORATE TAX COMPLIANCE – Prepare and file federal and state combined and separate corporate income and franchise tax returns for multiple domestic legal entities using ONESOURCE software. Prepare State Apportionment Schedule. Collect all necessary for state apportionments purposes information: Sales, Salaries and Wages, Executive compensation, UNICAP, Fixed Assets and Accumulated Depreciation, COGS, and other information and adjustments. Calculate Consolidated and Separate state taxable rate. Design, redesign, and maintain State Apportionment Working Papers. Reconcile consolidated corporate revenue, COGS, intercompany eliminations, depreciation for apportionments and allocations purposes. Heavy use of excel formulas and programming. Prepare and file extensions and quarterly estimate payments.

• FOREIGN TAX COMPLIANCE – Review, prepare, file Form 1042, 1042-S, and 1042-T.

• TAX ADJUSTMENTS – Review general corporation and partnership fixed assets depreciation adjustment, GILTI, FDII, sec. 78, intangibles amortization adjustment, Sec. 163(j), interest expense deduction limitation, Sec. 162(m), executive compensation, M&E expense deduction, and other corporate and partnership adjustments,

• TAX RESEARCH – Research various state and federal domestic and foreign corporate tax issues, including T.R. 1.1502-13 intercompany assets transfer, GILTI, FDII, Sec. 163(j), Sec. 162(m), Oregon CAT filing requirements and procedures.

TUTOR PERINI CORPORATION, Sylmar, CA Dec 2017 – Apr 2020 Tax Manager and Fixed Asset Manager

• ASC 740 PROVISION FEDERAL AND STATE & LOCAL – calculate all corporate and partnership tax depreciation adjustments, calculate other corporate relevant adjustments, sec 163(j), Sec. 162(m), GILTI, and other as necessary, work with the external audit team.

• STATE & LOCAL (SALT) AND FEDERAL CORPORATE AND PARTNERSHIP TAX COMPLIANCE – Prepare and file federal and state separate corporate and partnership income and franchise tax returns, quarterly estimate payments and extensions.

• NON-PROFIT FOUNDATION – filing and termination of private non-profit foundation federal and CA state tax returns.

• LEGACY PENSION PLAN – research tax and legal pension plan requirements, reaching out for advice and working with the 3rd party financial services company.

• TAX ADJUSTMENTS – Calculated general corporation and partnership fixed assets depreciation adjustment, Sec. 460 look-back, GILTI, intangibles amortization adjustment, DPAD, Sec 199(A), Sec. 163(j), interest expense deduction limitation, Sec. 162(m), executive compensation, M&E expense deduction, Sec. 752, Sec. 197, and other corporate and partnership adjustments,

• BNA FIXED ASSET LOCAL MACHINE SOFTWARE IMPLEMENTATION, INTEGRATION, AND MAINTENANCE – collect all Fixed Assets information related to the USA, and foreign entities from the Oracle, JDE Fixed Assets reports and excel, and set up BNA Fixed Assets software. Adjust software to the specific company needs. Transferred entire existing Fixed Assets inventory into BNA Fixed Assets Local software. Calculate Federal, State, and bonus depreciation. Calculate gain or loss on the disposition of assets. Perform fixed assets Roll-Forward. Examination and reconciliation of the Oracle, JDE Fixed Assets, reports, Book, Tax, State. Collect missing data, fix report errors, and reconcile fixed asset reports. Designed fixed asset data collection and reconciliation process.

• STATE INCOME AND FRANCHISE TAX AUDIT – work on multiple years and multiple state audits. Reconciling Consolidated corporate revenue, COGS, intercompany eliminations, depreciation, Sec. 481(a), apportionments and allocations, and other information requested by state auditors.

• TAX RESEARCH – Researched Federal and State Depreciation changes, various state and federal partnerships and corporate tax issues, including GILTI, Sec. 163(j), Sec. 162(m), M&E expense, DPAD, SEC. 199(A), adjustments and step up in partnership basis upon disposition of partner’s share and purchase by another partner, Sec. 752, Sec. 197, and other tax compliance issues. Research legacy Pension Plan legal and tax issues, comparing various options for plan termination. TECHNICOLOR INC., Los Angeles, CA Jan 2017 – Dec 2017 Senior Tax Analyst

• ASC 740 PROVISION FEDERAL AND STATE & LOCAL- calculate federal compliance tax adjustments and update Deferred roll-forward schedule, maintain state NOL provisional adjustment, audit support and related issues.

• STATE & LOCAL (SALT) AND FEDERAL CORPORATE TAX COMPLIANCE– Prepare and file federal and state, separate and combined, corporate income and franchise tax returns, quarterly estimate payments and extensions. Calculated temporary differences apportioned and allocated tax data for SALT filings, researched state nexus.

• TAX ADJUSTMENTS – Calculated general corporation fixed assets depreciation adjustment, intangibles amortization adjustment, and other corporate adjustments involving R&D credits, Form 5472 and 5471, 1042, and other forms

• BNA FIXED ASSET LOCAL MACHINE SOFTWARE IMPLEMENTATION, INTEGRATION, AND MAINTENANCE – Collect all Fixed Assets information related to North American entities from SAP, BNA, Oracle, and excel, and set up BNA Fixed Assets software. Adjust software to the specific company needs. Transferred entire existing Fixed Assets inventory into BNA Fixed Assets Local 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.

• TAX RESEARCH – Researched R&D research and AMT, Federal and State Depreciation research, various state and Federal partnership and corporate tax issues and filing requirements, and other tax compliance issues.

GRANITE CONSTRUCTION INC., Watsonville, CA May 2015 – Aug 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 ADJUSTMENTS – 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 Analyst Leasing and Banking 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 affecting 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, state corporate income, 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 allocations and apportionments. Supported annual true up process, including reconciliation and assisted with FIN 48 audit reserve analysis. Resolved state IRS inquiries.

• ASC 842 LEASING – Federal and State Leasing Income tax compliance, from leasing Pricing Run, or InfoLease and BNA reports calculate tax adjustments, rental income, interest income, Sec. 1031 exchange, Tax Depreciation, and Gain and Loss upon leased asset dispositions, Leasing and Fixed Assets Manager,

• 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

Tax 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 Tax 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 Tax 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

CorpTax, ONESOURCE, GoSystem, TTI, ProSystem FX, BNA Fixed Assets Desktop Pro and NET, ERP: SAP, ORACLE, JDE, PeopleSoft, FRS, Microsoft Excel, Microsoft Access database, and Power Point, SuperForms, InfoLease, and other software.

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

Contact this candidate