Technical Assistance Program: Taxation Acquisitions, Mergers, and Liquidations Lawrence Hamilton, CPA (Larry) Hughes Pittman & Gupton, LLP 1500 Sunday Drive, Suite 300 Raleigh, NC 27607 (919) 232-5908 Alternation Minimum Taxes Kenneth P. Martin, CPA (Ken) Stancil & Company 4909 Windy Hill Drive Raleigh, NC 27609 (919) 872-1260 (105) David Hylton, CPA Carter, P.C. 1043 East Morehead Street, Suite 303 Charlotte, NC 28204 (704) 676-6335 Johannes R. Zonneveld, CPA (Hans) Lee CPA, PLLC 1033 Wade Avenue, Suite 200 Raleigh, NC 27605 (919) 828-1331 Raymond Edwards, CPA (Ray) McGladrey, LLP PO Box 1446 Greenville, NC 27835 (252) 355-7702 R. Milton Howell III, CPA (Milton) Davenport, Marvin, Joyce & Company, LLP 703 Green Valley Road, Suite 201 (336) 553-2330 1
Charitable Remainder Trusts Kenneth P. Martin, CPA (Ken) Stancil & Company 4909 Windy Hill Drive Raleigh, NC 27609 (919) 872-1260 (105) R. Milton Howell III, CPA (Milton) Davenport, Marvin, Joyce & Company, LLP 703 Green Valley Road, Suite 201 (336) 553-2330 Closely-Held Business Pamela Brinkley, CPA (Pam) Thomas, Knight, Trent, King & Co. 3400 Croasdaile Drive, Suite 301 Durham, NC 27705 (919) 383-8585 David Hylton, CPA Carter, P.C. 1043 East Morehead Street, Suite 303 Charlotte, NC 28204 (704) 676-6335 Dennis Newman, CPA (Dennis) Sharrard McGee & Company, PA 800 Green Valley Road, Suite 200 (336) 272-9777 2
Construction Taxation Pamela Brinkley, CPA (Pam) Thomas, Knight, Trent, King & Co. 3400 Croasdaile Drive, Suite 301 Durham, NC 27705 Kenneth P. Martin, CPA (Ken) Stancil & Company 4909 Windy Hill Drive Raleigh, NC 27609 (919) 872-1260 (105) Employee Benefit Plan Estate & Gift Planning/Trusts R. Milton Howell III, CPA (Milton) Davenport, Marvin, Joyce & Company, LLP 703 Green Valley Road, Suite 201 (336) 553-2330 3
Exempt Organizations R. Milton Howell III, CPA (Milton) Davenport, Marvin, Joyce & Company, LLP 703 Green Valley Road, Suite 201 (336) 553-2330 Farming Taxation Paul Hamlin, Jr., CPA (Paul) William M. Rogers, PA 300 North 35 th Street Morehead City, NC 28557 (252) 247-4625 Kenneth Eugene Banks, CPA (Ken) Banks, Gray & Crumpler, PLLC PO Box 10553 Goldsboro, NC 27532 919-735-6300 IRS Procedures 4
LLCS & Registered LLPS Multi-State Tax Issues Michael A. Hannah, CPA (Mike) PO Box 8 Bear Creek, NC 27207 919-837-0048 Offers in Compromise Danica Little, CPA Wishart, Norris, Henninger & Pittman, PA 6832 Morrison Boulevard Charlotte, NC 28211 (704) 364-0010 5
Partnership/Passive Losses Kenneth P. Martin, CPA (Ken) Stancil & Company 4909 Windy Hill Drive Raleigh, NC 27609 (919) 872-1260 (105) Raymond Edwards, CPA (Ray) McGladrey, LLP PO Box 1446 Greenville, NC 27835 (252) 355-7702 Dennis Newman, CPA (Dennis) Sharrard McGee & Company, PA 800 Green Valley Road, Suite 200 (336) 272-9777 Property Taxes Real Estate/Passive Losses Raymond Edwards, CPA (Ray) McGladrey, LLP PO Box 1446 Greenville, NC 27835 (252) 355-7702 6
S Corporations Randall Newton, CPA (Randy) NewtonCPA, PLLC 16096 Heron Run Drive Tega Cay, SC 29708 (803) 810-0853 David Hylton, CPA Carter, P.C. 1043 East Morehead Street, Suite 303 Charlotte, NC 28204 (704) 676-6335 Dennis Newman, CPA (Dennis) Sharrard McGee & Company, PA 800 Green Valley Road, Suite 200 (336) 272-9777 International: Inbound Rollin Groseclose, CPA (Rollin) Johnson Price Sprinkle PA 79 Woodfin Place, Suite 300 Asheville, NC 28801 (828) 225-3629 Paul Hamlin, Jr., CPA (Paul) William M. Rogers, PA 300 North 35 th Street Morehead City, NC 28557 (252) 247-4625 Max Koss, CPA (Max) Max A. Koss, CPA, PA 3517 Blue Ridge Road (919) 608-5364 7
International: Outbound Max Koss, CPA (Max) Max A. Koss, CPA, PA 3517 Blue Ridge Road (919) 608-5364 Foreign Nationals/Expatriate Max Koss, CPA (Max) Max A. Koss, CPA, PA 3517 Blue Ridge Road (919) 608-5364 Paul Hamlin, Jr., CPA (Paul) William M. Rogers, PA 300 North 35 th Street Morehead City, NC 28557 (252) 247-4625 Other Rollin Groseclose, CPA (Rollin) Johnson Price Sprinkle PA 79 Woodfin Place Suite 300 Asheville, NC 28801 (828) 225-3629 Max Koss, CPA (Max) Max A. Koss, CPA, PA 3517 Blue Ridge Road (919) 608-5364 8