A Leading Firm Houston Dallas 14755 Preston Road Suite 320 Dallas, TX 75254 P: 972-458-2296 F: 972-788-4943 Denver 1999 Broadway Suite 4000 Denver, CO 80202 P: 303-298-9600 F: 303-298-8118 Orange County 8105 Irvine Center Drive Suite 650 Irvine, CA 92618 P: 949-428-0288 F: 949-428-0280 For more than 30 years, Hein & Associates has been recognized as a leading accounting and advisory firm where its people and clients share knowledge, thrive in a culture of teamwork, and build long-term relationships deeply rooted in integrity. With offices in Denver, Dallas, Houston and Orange County, Hein serves public and private companies in a variety of industries across the country. Hein is a member in international associations of accounting and advisory firms, providing seamless client care domestically and throughout the world. Recognition Listed among the Top 100 accounting and advisory firms in the country by Accounting Today Ranked among the Top 25 auditors serving SEC registrants, according to Accounting News Report Consistently recognized by Inside Public Accounting as a Best of the Best firm, an honor bestowed on only 25 firms each year, based exclusively on management performance Services Audit Tax Business Advisory Expertise Many of our professionals are experts in their particular service lines and industries and we d like to share that expertise with you. From Federal, state, local and international tax to public company services and hot topics like International Financial Reporting Standards (IFRS) and 179D tax credit, we ve got the answers media outlets are looking for. Let us provide insight or inspiration for your next article. Tap into the respective resource directly, or contact Kim Daly at 303.298.9600 or kdaly@heincpa.com.
Tap into Our Resources Area of Expertise Name Title Phone Email Distribution Bryan Valencia Tax Partner 713-850-9814 bvalencia@heincpa.com Domestic Production Activity Deduction (DPAD) Employee Benefit Plan Audits Federal Tax Legislation Bryan Valencia Tax Partner 713-850-9814 bvalencia@heincpa.com Kenny Grace Audit Partner 713-850-9814 kgrace@heincpa.com Bryan Valencia Tax Partner 713-850-9814 bvalencia@heincpa.com International Tax David Vasquez Tax Partner 713-850-9814 dvasquez@heincpa.com Mergers & Acquisitions Brad Ross Partner, Transaction Services Leader 713-850-9814 bross@heincpa.com Manufacturing Bryan Valencia Tax Partner 713-850-9814 bvalencia@heincpa.com Oil and Gas Exploration and Production Charles Grube Audit Partner 713-850-9814 cgrube@heincpa.com Oilfield Services Kenny Grace Audit Partner 713-850-9814 kgrace@heincpa.com Private Equity Group Services Keith Tunnell Audit Partner Partner-in-Charge, Houston Revenue Recognition Keith Tunnell Audit Partner Partner-in-Charge, Houston SEC/Public Company Issues Keith Tunnell Audit Partner Partner-in-Charge, Houston 713-850-9814 ktunnell@heincpa.com 713-850-9814 ktunnell@heincpa.com 713-850-9814 ktunnell@heincpa.com R&D Tax Credits Bryan Valencia Tax Partner 713-850-9814 bvalencia@heincpa.com SOX 404 Keith Tunnell Audit Partner Partner-in-Charge, Houston 713-850-9814 ktunnell@heincpa.com State and Local Tax Robin Klinghagen Director of State and Local Tax 713-850-9814 rklinghagen@heincpa.com Tax Planning for Businesses Tax Planning for Individuals Transactions Valuation David Vasquez Tax Partner 713-850-9814 dvasquez@heincpa.com Bryan Valencia Tax Partner 713-850-9814 bvalencia@heincpa.com Brad Ross Jim Harden Partner, Transaction Services Leader Principal, Business Valuation Services Leader 713-850-9814 bross@heincpa.com 713-850-9814 jharden@heincpa.com
Kenny Grace CPA Audit Partner Director of Audit Operations, Houston Kenny has over 25 years of expertise supporting clients through all phases of major transactions, including initial public offerings and secondary offerings, as well as mergers and acquisitions. His transaction-related experience includes representing numerous private equity sources with due diligence and audit support. Kenny has developed a focus in the manufacturing, distribution, and service industries. University of Houston Accounting Advisory Board Member Association for Corporate Growth (ACG) Board Member Community Involvement Search for the Homeless - Volunteer Kenny earned his bachelor s degree in accounting from the University of Houston in 1985. Business Combinations Employee Benefit Plan Audits Mergers and Acquisitions Oilfield Services kgrace@heincpa.com
Charles Grube CPA Audit Partner Charles has more than 21 years of professional experience and specializes in the areas of audits and financial reporting, including Security and Exchange Commission (SEC) reporting. He has extensive experience in capital formation activities, including the structuring and execution of significant transactions such as initial public offerings and secondary offerings. He also regularly provides financial and operational due diligence reviews, employee benefit plan audits, and assists clients with matters such as revenue recognition, SFAS 123, and asset retirement obligations. Charles has developed a focus in the energy, manufacturing, distribution, construction, and technology industries. He also has experience assisting service organizations. Advisory Board for the Graduate Accounting Program at Texas A&M University Houston Producers Forum (HPF) Board Member Independent Producers Association of America (IPAA) Association for Corporate Growth (ACG) Community Involvement Search for the Homeless - Volunteer Charles received his bachelor of business administration in accounting and finance from Texas A&M University. Oil and Gas Exploration and Production Manufacturing Distribution cgrube@heincpa.com
Jim Harden ASA Principal, Business Valuation Services Leader With more than thirty years of experience in the energy industry, Jim provides valuation, economic consulting and litigation support services to public and private companies, investment firms and law firms. His expertise includes business valuation, oil and gas reserve valuation, machinery and equipment valuation, and litigation support. His valuations have supported purchase price allocations, Federal, state and international tax structuring, estate planning, mergers and acquisitions, bankruptcies and damage estimation. Jim has also served as expert witness courts of law, including US Federal and US Bankruptcy courts, and before the IRS and state tax appeals boards. Jim has worked in more than thirty countries serving clients that include global and domestic oil and gas companies, onshore and offshore drillers, oilfield service companies, midstream MLP s, independent refiners, petrochemical companies, ethanol and ammonia manufacturers, power companies, mining companies, hedge funds and private equity firms. American Society of Appraisers Senior Appraiser (ASA) Society of Petroleum Engineers (SPE) Jim received his BS in geology from Ft. Hays State University and has an MBA. Prior to joining Hein, Jim was a Director for two years at Berkeley Research Group. Prior to Berkeley, Jim was the Global Oil and Gas Valuation Leader for Ernst & Young. He has also worked in oil and gas drilling and production operations, including four years at Texaco. Business Valuation Economic Consulting Litigation Support jharden@heincpa.com
Robin Klinghagen CPA Director of State and Local Tax Robin has over eighteen years of state and local tax experience and has assisted clients in resolving complex tax issues in virtually every state taxing jurisdiction. This assistance has included discovering and effectively implementing tax planning opportunities and helping clients successfully resolve state income/franchise and sales/use tax audit situations. She has also been responsible for the management of nexus studies, state and local tax due diligence projects, and extensive experience in tax compliance review. She has worked with the state tax aspects of several merger and acquisition transactions. Robin has developed a focus in the energy industry, and her primary clientele include several integrated oil and gas companies, master limited partnerships, gas and power marketing companies, pipeline companies, and oilfield services companies. Presentations Cracking the Energy Industry Tax Code, March 2011, Houston State Tax Update: The Struggle Continues, MLP User Conference, November 2010 BATs, COGS, and MUCR Where Else Will They Go, Tax Executives Institute, June 2010 Robin received her bachelor of science degree in accounting from the University of South Dakota and her masters in accounting from the University of Phoenix. Areas of Expertise Accounting for State Income Tax State Tax Planning State Sales/Use Tax State Income/Franchise Tax State Tax Legislation rklinghagen@heincpa.com
Brad Ross CPA Transaction Services Partner Brad consults with both corporate and private equity clients on transactions ranging from $1M to several billion dollars in deal value. Brad s expertise extends to buy- and sell-side diligence assignments, as well as lender services projects, offering comprehensive due diligence advice and support across the entire deal lifecycle. He has worked on numerous high profile transactions throughout his career with a proven track record of success. In addition to Transaction Services, Brad has participated in a number of restructuring assignments on both the company and creditor side, involving some of the nation s largest banks including Bank of America and Wells Fargo. Brad has developed specialized industry expertise in all segments of the energy industry. His deal experience also extends to the transportation, manufacturing, big box retail, health care, and technology sectors. He has significant experience working with private equity groups from California, Phoenix, Houston, Chicago and New York. Brad also has international experience involving target companies based in Canada, Mexico, Bolivia, Spain, the United Kingdom, India, China and Japan. Certified Public Accountant Brad received his Bachelor of Science in accounting from Texas A&M University. Due Diligence Mergers and Acquisitions Private Equity Restructurings bross@heincpa.com
Keith Tunnell CPA Audit Partner Partner-in-Charge, Houston Keith has over 30 years of professional experience providing audit and accounting services for both public and private companies. He specializes in Securities and Exchange Commission (SEC) reporting, mergers and acquisitions, and consulting on complex accounting and reporting matters. Keith has assisted clients with a variety of significant transactions, including public and private equity offerings, preferred stock, and private placements of debt and equity. Recently, he has led significant Sarbanes-Oxley Act (SOX 404) implementation projects. Keith s industry experience includes manufacturing and distribution, software development, telecommunications, energy, and oil field services. Association for Corporate Growth (ACG) Independent Petroleum Association of America (IPAA) Houston Producers Forum (HPF) Presentations and Publications Keith is a regular speaker on a variety of accounting and regulatory issues. Keith received his bachelor of business administration from Texas Tech University. Private Equity Group Services Revenue Recognition SOX 404 SEC/Public Company Issues ktunnell@heincpa.com
Bryan Valencia CPA Tax Partner National Leader, Manufacturing and Distribution Practice Area Bryan has over 22 years of professional experience and provides a comprehensive array of tax planning and consulting services to both public and private companies, including specialized support in the areas of research and development (R&D) tax credits and incentives, tax controversy matters, Section 199 deduction for domestic production activities (DPAD), and accounting for income taxes. Bryan has developed a focus in the manufacturing, distribution, real estate, technology, and energy industries. Financial Planning Association (FPA) Association for Corporate Growth (ACG) National Association of Corporate Directors (NACD) Houston CPA Society, Real Estate Committee Nebraska Society of Certified Public Accountants (NSCPA) Community Involvement Active adult leader for Boy Scouts of America, Troop 89, The Woodlands, TX Presentations and Publications Presentation: Federal Tax Controversy Back to the Basics, Hein & Associates National Tax Meeting, December 2010 Presentation: GAAP & Tax Aspects of Leasing, Houston CPA Society, June 2010 Presentation: New Business Combination Rules, Houston CPA Society, July 2009 Presentation: IRS Attacks on Inventory, Hein & Associates Client Seminar, July 2009 Publication: Disregarded Entities are Subject to Employment Tax Reporting Requirements, Hein & Associates Tax Newsletter, February 2009 bvalencia@heincpa.com He received his master s of professional accountancy with an emphasis in taxation from the University of Nebraska, and a bachelor of business administration in accounting from the University of Nebraska-Lincoln. Manufacturing Distribution Domestic Production Activities Deduction (DPAD) Federal Tax Legislation Mergers and Acquisitions Private Equity Group Services R&D Tax Credits Tax Planning for Individuals
David Vasquez CPA Tax Partner David has over 20 years of professional experience and assists a diverse group of public and private companies with tax consulting services for a wide range of business issues, including joint ventures, merger and acquisition transactions, reorganizations, and international operations. He also regularly assists clients with domestic and international income tax matters, FASB 109 compliance issues, merger and acquisition issues, earnings and profits studies, due diligence services, and IRS controversies. David has developed a focus in the energy, manufacturing, distribution, and real estate industries. Houston Producer s Forum (HPF) Community Involvement 12th Man Foundation, Athletic Ambassador s Council David earned a bachelor s degree in accounting and a master s degree in taxation from Texas A&M University. International Tax Tax Planning for Businesses Oil & Gas Taxation dvasquez@heincpa.com