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Staff Directory

Craig J. Michaels, CPA, Managing Principal

Fosters and builds relationships with high net worth individuals and companies that need to navigate critical decisions, while creating and weighing different options.  Coming from a smaller firm helps customized the client relationship. The tax and accounting CPA background provides the nuts and bolts for a data based decision, and utilizing management and leadership skills developed at his time with a Fortune 100 and a Fortune 500 company, helps clients in shaping their path toward solutions. 

His business experience extends over 25 years, including tax, auditing, business acquisitions and sales, and consulting. He is a member AICPA, MN Society of CPA's and has appeared on TV, radio, newsprint, etc. regarding business and tax topics.

Mark Ettinger, CPA, Compliance Officer

Mark is a CPA with over 25 years of experience in taxation and accounting. He holds a BA in Accounting from Iowa State University, and MBT (Master of Business Taxation) from the University of Minnesota.

  • Individual clients: Mark has extensive experience with complex and high net worth individuals. His focus is coordination of planning for those taxpayers to minimize Federal and State (and multi-state) taxes while planning for anticipated tax obligations. This includes working with Fortune 500 executives on integrated planning for stock options and other benefits, as well as the US income tax returns for expatriate clients and those with foreign income and investments.
  • Estates & Trusts: Mark is also responsible for additional areas such as Trust and Estates. This includes Estate tax returns, Fiduciary income tax returns, and Gift returns. It also involves planning around maximizing the effect of deductions, structuring reporting years, and coordinating with estate tax counsel and beneficiaries.
  • Other areas: Working with not-for-profits in filing their annual 990, those clients with oil & gas investments, and charitable trusts.
  • Business: On the business side, his experience has included start-ups, emerging and established clients and closely held businesses in the service, technology, real estate, manufacturing, banking, and construction industries. This includes coordination with the owner's personal tax planning.
  • Consulting: This involves many varied research and planning projects. Some areas included recently are company acquisitions, sales of business divisions, charitable gifts, planning around new tax law on small businesses and rentals, divorces, trust tax minimizations, stock options, and utilizing tax attribute carryforwards.

Carolyn M. Schultz, Sr. Accountant, Client Relationship Manager (CRM)

Individual Tax, Business Tax, Payroll, Bookkeeping

Carolyn specializes in both corporate and individual tax returns (1120 and 1040). She is also involved in the payroll and bookkeeping services provided to our corporate clients. She brings a wealth of knowledge and expertise to the CRM Ltd. group as she has over 25 years of experience in the industry. Carolyn has a degree in finance from the University of St. Thomas, and is Quickbooks certified. 

 

Chris Leigh, Sr. Accountant, Client Relationship Manager (CRM)

Individual Tax, Business Tax, Foreign, Capital Gains

Chris has over 25 years of tax and accounting experience in both the UK and the US, much of that time with CJMn Ltd. While he has extensive knowledge in most areas of taxation, he specializes in:

  • Small business accounting and taxation. Let him help navigate your business corporate structure, accounting issues and retirement, and other benefit options.
  • Foreign tax. Chris is the go-to guy be it foreign assignment, foreign investment, foreign business, or expatriate issues.
  • Stock Options. Does your employer provide Non-qualified stock options, Restricted stock units/awards, Employer stock purchase plan, or Incentive stock options? Let Chris guide you through the tax consequences of acquiring or selling these benefits.

Karen Hefner, EA, Sr. Tax Accountant, Client Relationship Manager (CRM)

Individual Tax, Estate Tax, Trust Tax, Tax Planning

Michelle Jacobson, EA, Seasonal Client Relationship Manager (CRM)

Individual Tax

Mary Varian, Paraprofessional

Ann Lagorio, Paraprofessional

Tara Walden, Paraprofessional

Michael Fessler, Office Manager

Pat Percy, Information Technology Liaison