Our Partners and Principals

David L. Bierhorst, Partner
Westlake office

Dave Bierhorst has over 20 years of experience in the real estate industry. Dave spends the majority of his time working with the low income housing tax credit clients performing audits, reviews, cost certifications, compiling projections, and consulting. Prior to joining HCVT, Dave was an experienced real estate audit manager with Arthur Andersen and a staff accountant for Pacific Holding Corporation. While at Arthur Andersen, Dave was involved with Real Estate Investment Trusts and private real estate companies, including extensive involvement in initial and secondary public and non-public offerings. Dave’s involvement in performing audit and review services for the real estate industry includes experience with commercial office buildings, apartments, shopping centers, homebuilders’ and master plan community developments. Dave also has extensive experience in performing due diligence work on acquisitions of real estate companies and evaluation of real estate cash flow and valuation models used for the purpose of securitizations in the public and private markets.

While at Arthur Andersen, Dave also assisted in the firm’s development of their latest computer based audit tool for the real estate industry focusing on risk. Development was conducted at Arthur Andersen’s professional development complex in St. Charles, Illinois. In addition, Dave participated in teaching professional education courses in auditing and real estate for up to 35 individuals

Dave’s experience encompasses all forms of financial reporting services, including SEC and HUD reports, audits and reviews. Although Dave has focused the majority of his time in the real estate industry, he also has industry knowledge in construction, law firms, not-for-profit entities, service, manufacturing, mortgage banking, and distribution.

Dave graduated from Pepperdine University, Los Angeles (B. S. Business Administration, Concentration in Accounting) and resides with his wife and three children in Moorpark. Dave is a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants and is the Chairman of the Audit Committee for a non-profit.

James S. Carlin, Partner
Los Angeles office

James S. Carlin is a certified public accountant in the state of California, licensed since May 2, 1986. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Mr. Carlin provides tax, consulting and financial related services for highly compensated individuals, closely-held corporations, professional service companies, marital dissolution’s, high technology and software development companies, as well as companies providing services in the entertainment and multimedia arena.

Before forming Holthouse Carlin & Van Trigt LLP, Mr. Carlin was affiliated with a CPA firm based in West Los Angeles for seven years where he worked with numerous companies and was also involved with all aspects of firm recruiting and personnel matters. Prior to that, Mr. Carlin spent three and half years at Peat Marwick in Los Angeles where he supervised corporate, individual, and partnership tax returns, and was responsible for tax planning and firm administration.

Mr. Carlin has had articles published and/or been quoted on tax and financial matters by the Los Angeles Business Journal and Los Angeles Times.

Mr. Carlin received a bachelor's degree in economics at the University of California at Los Angeles (6/80), and a master's degree in taxation from the University of Southern California (12/89). During both his undergraduate and graduate course work, Mr. Carlin was on the Dean's Honor List and was active in the Accounting Circle.

Blake E. Christian, Partner
Long Beach office

Blake Christian's clients include multi-national, publicly traded corporations, as well as closely held owner-managed businesses. His industry concentration includes manufacturing and distribution, service companies, restaurant, shipping and transportation, energy, and healthcare. In addition to corporate, partnership and individual tax compliance and planning, Blake is experienced in the design and implementation of executive compensation plans.

Prior to joining the firm, Blake was a tax partner with the international accounting firm of KPMG Peat Marwick and also served as Tax Director with a Fortune 500 corporation.

Blake has over 27 years experience. He received a master's degree in taxation from the University of Southern California and completed a bachelor's degree in business administration from California State University Long Beach.

Blake is a nationally recognized expert and frequent author and speaker on state and federal Location Based Incentive Credits (LBIC’s), including State Enterprise Zone Credits, Federal Empowerment, Renewal Community, Indian Tribal Lands and Gulf Opportunity Zone Credits. HCVT clients have saved over $30,000,000 in state and federal taxes through the use of LBIC’s. Blake has assisted in the development of specialized software, which is used by over 200 tax departments throughout the U.S. to identify LBIC’s.

Blake is a regular tax columnist for the AICPA Corporate Tax Insider Newsletter (national distribution of over 70,000) and a regular contributor to the Long Beach Business Journal’s “Dollars & Sense”. He has lectured at a number of universities, including University of Southern California (MBT Program) and California State University Long Beach (Annual Tax Conference) as well as various business and tax forums throughout the country. Blake has also been a technical resource for a number of news organizations, including USA Today, Los Angeles Times, KTLA News, Orange County News Channel, KNX News Radio, KFI Radio and various Business Journals.

Blake is a member of the Tax Division of the American Institute of Certified Public Accountants (AICPA), the California Society of Certified Public Accountants. Blake is also 2008 Long Beach Area Chamber of Commerce Chair-Elect, the Secretary/Treasurer of Long Beach Rotary, Vice-Chairman of the (post-bankruptcy) Orange County Treasury Advisory Committee, member of the City of Long Beach “Red Team” (Boeing C-17 project) and the city’s Checkered Flag Team (automotive industry economic development).

Kevin A. Cordano, Partner
Pasadena office

Kevin A. Cordano joined Holthouse Carlin & Van Trigt LLP in February 2005. Kevin has over 18 years experience in public accounting. Kevin specializes in taxation of partnerships and other flow-through entities as well as closely held corporations. Kevin has worked primarily with privately owned businesses in the investment, real estate and professional service industries. He provides tax and consulting services to private equity firms, hedge funds and venture capital funds. In addition, Kevin serves many types of real estate firms engaged in leasing, development, etc.

Prior to joining Holthouse Carlin & Van Trigt LLP, Kevin was a partner with Arthur Andersen LLP and Deloitte & Touche LLP. While at Andersen, Kevin was involved in the firm’s pass-through entity practice, He developed the training curriculum and was a frequent lead instructor for Pacific Southwest Region. Kevin was also the financial services/investment industry lead for the tax practice in Los Angeles. He has taught Real Estate Taxation as an adjunct professor in the Masters of Business Taxation program at the University of Southern California.

Kevin graduated with high honors from the University of California at Los Angeles with a bachelor’s degree in Economics/Business. Kevin is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He is currently involved with the Capital Campaign of the local chapter of a large non-profit organization.

Kevin lives in South Pasadena with his wife and daughters and helped establish the Pasadena office of Holthouse Carlin & Van Trigt LLP.

Kenneth R. Froelich, Partner
Los Angeles office

Ken Froelich joined Holthouse Carlin & Van Trigt LLP in February 1993 as a staff in the firm’s tax department. He specializes in providing tax and consulting services to high net-worth individuals, professional service companies, entertainers, talent agencies and closely held businesses (S Corporation, LLCs and partnerships). In addition, Ken has vast experience in representing clients in connection with audits by the Internal Revenue Service, Franchise Tax Board and other government agencies.

Ken graduated from the University of Southern California with a Bachelor of Science degree in Accounting and a Masters degree in Business Taxation. Ken is a Certified Public Accountant in the State of California and is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Ken lives in South Pasadena with his wife and two sons.

Victor J. Gonzales, Partner
Long Beach office

Victor has over 11 years of tax consulting experience in public accounting and concentrates on large, closely held corporate entities. Victor has spent the majority of his career assisting high growth companies in the manufacturing, technology and service industries. Victor has extensive experience with developing cutting-edge federal and multi-state tax reduction strategies.

Victor also spent three years in private industry as a Vice President/Controller of a large asset management company where he focused on tax planning strategies and financial management for a group of hedge funds, investment partnerships and high net worth individuals. Immediately prior to joining HCVT, he was a Senior Tax Manager with Deloitte & Touche LLP in Los Angeles.

While at Deloitte & Touche LLP, Victor was a member of the technology/ communications and manufacturing industry service groups. Additionally, Victor was a frequent presenter of evolving federal and state tax planning strategies in addition to speaking on stock-based compensation issues to various organizations.

His experience includes advising clients on buy/sell issues, multi-state tax minimization strategies, tax credit maximization, formulating tax efficient exit strategies for business owners, estate planning and representing clients before federal and state taxing authorities.

Victor is a graduate of San Diego State University where he received his bachelor’s degree in business administration. Victor is a member of the American Association of Hispanic Certified Public Accountants (AAHCPA) and currently serves as a Director at Large on the National Board. He previously served as President of the Los Angeles chapter and was Chairman of the 1995 National Convention. Victor is also a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of CPA’s. Victor lives in Long Beach with his wife, Lisa, and two daughters.

Vicken M. Haleblian, Partner
Pasadena office

Vicken M. Haleblian has over 20 years of public accounting experience. He spent the first 17 years of his career at Arthur Andersen & Co., where he was admitted into the partnership in 1998. Immediately prior to joining HCVT, he was a tax Partner at Deloitte and Touche LLP in Los Angeles. Vicken has extensive experience in serving both private and public clients, handling a variety of tax issues including mergers and acquisitions, agent examinations and corporate consulting and compliance. His area of industry expertise is entertainment and media ranging from film/studio production companies, television networks, record companies and content distribution companies.

Donna L. Hansen, Partner
Orange County office

Donna Hansen has over 27 years of tax planning and consulting experience.  She specializes in real estate and partnership related transactions and issues.  Ms. Hansen serves a wide variety of real estate industry clients including opportunity funds, developers, real estate operators, hotel operators, contractors, pension plans and other tax exempt entities.  Her in-depth background encompasses tax deferred exchanges, complex property acquisitions and dispositions, partnership allocations and general partner incentives, real estate loan workouts, debt and equity requirements for affordable housing projects and tax deferral exit strategies for real estate properties.

Most recently, Donna served as Partner in Charge of KPMG, LLP’s (“KPMG’s”) Orange County Tax Practice and National Partner in Charge of KPMG’s Affordable Housing Tax Practice.  Donna left KPMG in November 2005, and shortly thereafter opened the Orange County office for Holthouse Carlin and Van Trigt.  While at KPMG, Ms. Hansen was responsible for providing engagement partner services for leading real estate clients in the West; assisting clients on prospective real estate transactions and structures; monitoring pending and proposed legislation affecting the real estate industry; designing and implementing real estate training courses for tax and assurance personnel; and instructing specialized real estate tax training courses for KPMG partners and managers.

Mara F. Hofman, Partner
Los Angeles office

Mara Hofman is a certified public accountant in the state of California and is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Mara received a bachelor’s degree in accounting at New Mexico State University (5/85) and a master’s degree in taxation program at the University of Southern California (8/01).

Mara directs the business management department, where she supervises a staff of accountants and bookkeepers that service the Firm’s business management clients. Mara provides business management services and tax services for entertainment clients, highly compensated individuals, closely held corporations, and professional service companies.

Before joining Holthouse Carlin & Van Trigt LLP, Mara was the Director of Finance for The Patina Group, LLC. She was a member of the executive team, supervised the human resource department, and was responsible for the preparation and analysis of financial statements, preparation of budgets, developed banking relationships, administered insurance issues, developed and implemented internal controls, handled investor relations, and other accounting and tax related matters. Prior to joining The Patina Group, Mara served as the Accounting Manager for a multi-million dollar international company. In addition, Mara served as a manager at a large local CPA Firm.

Philip J. Holthouse, Partner
Los Angeles office

Philip Holthouse provides tax planning and tax consulting services for privately held businesses and high net-worth individuals primarily in the real estate, entertainment and service industries. He also consults on leasing and real estate transactions.

Phil began his career with Peat Marwick & Mitchell (KPMG) in Los Angeles and worked as a tax manager in Peat Marwick’s national tax practice in Washington, D.C., where he monitored tax changes for the firm's affiliate offices. Phil co-founded Holthouse Carlin & Van Trigt LLP in 1991.

A summa cum laude graduate, Phil holds a master's degree in business taxation and a bachelor's degree in business administration, both from the University of Southern California, and a law degree from Loyola Law School in Los Angeles (Order of the Coif).

Phil frequently authors articles on taxation, and has been featured on NBC Nightly News and Financial News Network as a tax specialist. Additionally, he is often quoted by publications such as the Los Angeles Times, the New York Times, and the Los Angeles Business Journal, and is a frequent guest speaker on tax issues for business and professional organizations.

He serves as a part-time faculty member for USC's Graduate Taxation Program, and is a member of the Board of Advisors for the Leventhal School of Accounting at USC. Other professional affiliations include the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the American Bar Association, and the State Bar of California. Phil also serves on the boards of several non-profit organizations including The Curtis School.

Greggory J Hutchins, Partner
Westlake office

Greg specializes in providing tax planning and consulting services primarily to high net-worth individuals and owner managed business in a variety of industries, including real estate, investment, entertainment/professional athletes, retail, manufacturing, and distribution.

A native of Southern California, Greg attended California State University, Northridge and graduated with honors in 1984. He holds a Masters Degree in business taxation from Golden Gate University. He is a member of the Tax Section of the American Institute of Certified Public Accountants and a member of the California Society of Certified Public Accountants.

He began his career with KPMG Peat Marwick's tax department. As a Senior Tax Manager he was the Group Administrator for their Woodland Hills office. In 1993 he left KMPG to help establish the Westlake Village office of Holthouse Carlin & Van Trigt LLP.

Greg teaches undergraduate tax courses at California Lutheran University. He has been called upon by financial institutions to conduct in-house seminars and provide lectures regarding the impact of tax legislation.

Greg currently serves on the Board of Directors for both private and publicly held companies representing diverse interests.

John R. Lilly
Westlake office

John specializes in providing tax planning and consulting services primarily to high net-worth individuals and owner managed businesses in a variety of industries, including real estate, investment, retail, manufacturing, and distribution. John’s expertise also includes accounting for income taxes under FASB Statement No. 109.

A native of Southern California, John attended California Polytechnic State University, San Luis Obispo and graduated with honors in 1991. He is currently working toward a Masters Degree in business taxation from University of Southern California.

He began his career with Deloitte & Touche LLP’s tax department. In 1994 he left Deloitte for a brief stint in industry with a client, Big Dog Sportswear. John then joined the Westlake Village office of Holthouse Carlin & Van Trigt LLP the following year. John’s 13 years of experience include advising clients on accounting for income taxes, buy/sell issues, multi-state tax minimization strategies, tax credit maximization, formulating tax efficient exit strategies for business owners, estate planning and representing clients before federal and state taxing authorities.

John has been called upon by financial institutions to conduct in-house seminars and provide lectures regarding the impact of tax legislation. John currently serves on the Board of Directors of a public foundation, and resides in Ventura with his wife, Debby, and four children.

Julie Miller, Partner
Los Angeles office

Julie Miller is a Certified Public Accountant in the State of California, licensed since July 31, 1981. She is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Julie has over 27 years of experience in the Business Management arena. Along with Mara Hofman, she leads the Business Management practice which provides business management services and tax services to entertainment clients which include actors, directors, writers, producers, production companies and other related entertainment business, highly compensated individuals, closely held companies and personal service companies.

For the last several years, Julie was a partner in the business management firm of Kaufman, Bernstein, Oberman, Tivoli & Miller, LLC and prior to that the firm of Oberman, Tivoli, Miller & Pickert, Inc.

Julie graduated from UC Berkely with a B.S. in Business Administration with an emphasis on accounting and finance. She lives in Westwood with her husband and two daughters.

Patricia J. O'Connell, Partner
Los Angeles office

Patty joined Holthouse Carlin & Van Trigt LLP in January 1992 as a senior manager in the tax department. Prior to that, she had been employed at a local certified public accounting firm located in West Los Angeles for approximately eight years.

Patty provides income tax compliance, consulting and planning services to businesses in various industries such as advertising, legal, medical, entertainment, and real estate. Most of her clients are closely held businesses (Subchapter S corporations, partnerships and Limited Liability Companies) and high net worth individuals. She also performs trust work.

Patty holds a Bachelor of Science degree in Accounting from California State University, Fullerton and a Masters of Business Taxation from the University of Southern California. She is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Robin M. Paule, Partner
Westlake office

Robin Paule joined Holthouse Carlin and Van Trigt LLP in January 2003 with over 17 years of experience in public accounting. Robin's client base consists primarily of high net worth individuals and their families, closely held businesses, partnerships, trusts, and exempt organizations. She provides services in the areas of income tax planning, estate and gift tax planning, stock option and retirement planning, business succession planning, planning for sales of businesses, charitable giving strategies and tax exempt organizations. She has extensive experience working with family offices and has authored various articles on personal financial planning topics.

Prior to joining Holthouse Carlin and Van Trigt LLP, Robin spent 16 years at KPMG LLP, the last three as a tax partner, where she was head of the Personal Financial Planning group in the Woodland Hills office. Robin was an instructor of internal training courses and a speaker at several Personal Financial Planning conferences. While at KPMG, Robin spent her first 2 years in the audit department working with middle market companies and the last 14 years in the tax department where she focused almost exclusively on Personal Financial Planning.

Robin graduated with honors from the University of California at Santa Barbara with a bachelor's degree in Economics. Robin served as the only non-attorney member of the California State Bar's Tax Law Advisory Counsel. She currently serves on the Finance Committee and Capital Campaign Committee of a local not-for-profit organization and has been involved extensively in various not-for-profit organizations over the past five years.

Robin has held a CPA license in the State of California since 1989. She is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Robin also holds a designation as a Personal Financial Specialist ("PFS"). The PFS accreditation was established for CPA's who specialize in personal financial planning and is awarded exclusively to AICPA members who have demonstrated considerable expertise in that area. The PFS designation is held by fewer than 2,500 CPA's nationally.

Benjamin H. Shiao, Partner
Los Angeles office

Ben Shiao is a Certified Public Accountant licensed in the State of California. He has more than twenty years of experience in public accounting. Ben provides tax planning, consulting and compliance services for privately held businesses and high net-worth individuals.

Ben specializes in the area of flow through entities (partnerships and S corporations) and has developed an expertise in partnership taxation. His client concentration includes real estate, international trade and service industries. Ben has extensive experience in planning and structuring acquisition and disposition of real estate by domestic and foreign investors. He is also knowledgeable in tax planning and compliance for U.S. citizens and nonresident aliens with international tax issues.

Prior to joining the firm in 1992, Ben was affiliated with a local firm in West Los Angeles. Ben received a master's degree in business administration from the California State University Long Beach and completed his bachelor’s degree in accounting at the National Taiwan University. Ben lives in Palos Verdes and is a member of American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Zachary G. Shuman, Partner
Westlake office

Zach has about 25 years experience in public accounting. As a tax partner at KPMG Peat Marwick, where he spent approximately twelve years, Zach specialized in providing professional tax services to closely-held, owner-managed companies and publicly-traded companies, including consolidated groups. Zach’s client base is concentrated primarily in the service, real estate, and manufacturing industries. Zach opened both the Woodland Hills and Oxnard offices of KPMG Peat Marwick.

Since most of Zach’s clients are owner-managers, many of his clients operate through either “S” corporations or partnerships. Zach has extensive multi-state planning and compliance experience. Of course, individual tax planning is a necessary expertise of Zach’s as a result of the owner-manager client base.

In 1992, Zach established the Westlake Village office of Holthouse Carlin & Van Trigt LLP. Since the founding of that office, it has nearly tripled in staff size.

Zach is involved as a speaker and planner for various professional conferences relating to taxation.

Zach graduated from the University of California at Los Angeles with a Bachelor’s Degree in Political Science. Zach lives in Agoura Hills, and is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of CPAs. He is also a member of the AICPA Tax Division. Zach has served on the planning committee for California Society of CPAs conferences and has spoken to CPAs on technical topics.

Scott D. Stephenson, Partner
Orange County office

Scott Stephenson has over 12 years of tax planning, compliance and consulting experience. He specializes in real estate related transactions and partnership related issues. His experience includes directing tax consulting engagements for a wide variety of real estate industry clients including opportunity funds, developers, real estate operators and hospitality clients. Scott’s in-depth background encompasses partnership mergers, contributed property issues, debt allocations, complex partnership allocations, modeling various tax planning scenarios and structuring shareholder and partner redemptions. Before joining HCVT, Scott was a partner in KPMG, LLP’s (“KPMG”) Orange County Office. He joined KPMG in 1994 and was admitted to the partnership in October of 2003. While at KPMG, Scott was also responsible for providing engagement partner services for leading real estate clients in the West and assisting those clients on prospective real estate transactions. Scott holds a Bachelor of Science degree in Accounting from California State University Long Beach and currently resides in the Belmont Shore area of Long Beach.

Norman J. Tamkin, Partner
Los Angeles office

Norm Tamkin is a certified public accountant licensed in California since 1994. He is a member of the American Institute of CPA’s and the California Society of CPA’s.

Mr. Tamkin provides tax and consulting services to high net worth individuals, closely held businesses, professional service companies, post-production companies, real estate professionals, as well as professionals in the entertainment industry. Mr. Tamkin has also successfully represented his clients in front of the Internal Revenue Service, Franchise Tax Board, and other government agencies.

Mr. Tamkin joined Holthouse Carlin & Van Trigt LLP (HCVT) in January 1998 as a senior tax manager. Prior to joining HCVT, Mr. Tamkin was a senior tax manager for a large local accounting firm located in West Los Angeles for seven years. Prior to that he worked in downtown Los Angeles for two years at Ernst & Young. Mr. Tamkin received his undergraduate degree from California State University of Northridge in 1987 and a master’s in taxation from Golden Gate University in 1994.

Mr. Tamkin is a member of the Planning Committee for the California CPA Education Foundation, has spoken at the L.A. Times Investment Conference, and has spoken to various groups on tax law changes and updates. He has also been quoted in the Los Angeles Business Journal.

Mr. Tamkin lives in Calabasas with his wife of 13 years and has two daughters, ages eight and five. 

Mike Thielman, Partner
Long Beach office

Mike is a certified public accountant in the state of California and is a member of the American Institute of Certified Public Accountants. He has over 12 years of experience in the Big Four and has specialized in providing assurance and transaction advisory services to private equity and strategic buyer clients. Immediately prior to joining Holthouse Carlin & Van Trigt LLP, Mike worked in the audit practice of Deloitte & Touche LLP in Orange County, where he gained experience in a wide variety of industries including manufacturing, retail, distribution and software.

Mike is an audit partner at HCVT and oversees the firm’s assurance practice in Long Beach, which focuses on middle-market companies with annual revenues ranging from $15 million to $250 million. Additionally, Mike is involved in the firm’s Transaction Advisory Services Group which provides Mergers & Acquisition (“M&A”) clients with accounting and tax due diligence services and other transaction services such as advice on transaction structuring and assistance with post-closing purchase price adjustments. HCVT’s Transaction Advisory Services Group focuses on issues that are critical to our clients’ evaluation of a target company such as quality of earnings, timing and risks related to cash flows, identification and quantification of exposures and quality of assets and internal controls. Besides “buy-side” engagements, HCVT’s Transaction Advisory Services Group also provides “sell-side” services aimed at helping sellers prepare for due diligence, manage the due diligence process and evaluate income tax considerations to maximize sales proceeds. The firm’s Transaction Advisory Services Group has broad experience which includes manufacturing, retail, distribution, service businesses, media and entertainment companies.

Mike has lectured at several universities on M&A transactions and accounting “hot topics” related to business combinations. Additionally, Mike has provided expert witness testimony related to M&A transactions involving contingent consideration related to post-closing revenue recognition and working capital adjustments.

Mike holds a Bachelor of Arts degree with double majors in Economics and Political Science from the University of California at San Diego and a Master of Business Administration from the University of San Diego.

Andy Torosyan, Partner
Pasadena office

Andy Torosyan is a tax partner at Holthouse Carlin & Van Trigt LLP, where he leads the Transaction Services Group with Mike Thielman. Andy joined HCVT in January 2006 after spending over nine years with the international CPA firm of Deloitte & Touche LLP. While at Deloitte, Andy served in the Merger & Acquisition Services group where he advised private equity and strategic clients on tax structuring and diligence. Andy also spent three years in the Washington National Tax Office specializing in corporate taxation. Andy’s experience also includes tax compliance services for partnership, S corporation and multinational clients, and FAS 109 reviews.

Selected M&A projects include: (i) acquisition of national fitness center; (ii) acquisition of large restaurant chain; (iii) acquisition of precious metals trader; (iv) acquisition of catalogue/mail order company; (v) acquisition of sporting news website; (vi) acquisition of regional pet hospital; (vii) joint venture structuring for investment in frozen yogurt chain; and (viii), and consulting regarding the sale of large software provider.

Andy has an undergraduate degree in Accounting from Pepperdine University and a Master of Taxation from the University of Denver. Andy obtained his California CPA license in August 2001.

• Andy Torosyan was a presenter at USC’s 2008 Tax Institute on Issues for Startup Businesses
• Andy has testified as an expert witness on tax issues related to asset dispositions
• Torosyan, Claiming Ordinary Theft Loss Deductions for Stock, 2006 TNT 27-17 (2/9/2006)
• Axelrod & Torosyan, Loss Disallowance After Rite Aid: Deconstructing “-20”, 81 TAXES 377 (March 2003)

John E. Van Trigt, Partner
Los Angeles office

John Van Trigt directs the accounting and audit group for closely held entities with industry concentrations in real estate (tax credit development), entertainment, service businesses, and high-technology. Within these industry groups, Van Trigt provides financial consulting and management advice.

Van Trigt also performs business valuations, including analysis of marketability and minority discounts.

Van Trigt is a founding partner of the Firm. Prior to that, John was a senior manager for a ”Big 8” international public accounting firm in Los Angeles where he managed audit and consulting engagements for closely held entities.

Van Trigt graduated with honors from the University of California, Santa Barbara with a bachelor’s degree in business economics. John received the 1994 Distinguished Accounting Alumni of the Year Award from the University of California, Santa Barbara, Accounting Association.

He is a member of the California State Society of Certified Public Accountants, the American Institute of Certified Public Accountants, the Southern California Association of Non-Profit Housing and the National Association of Certified Fraud Examiners. A Ventura County resident, he is active in the Las Brisas Homeowners Association, having served as treasurer and member of the Board of Directors.

Nicholas A. Vinolus, Partner
Westlake office

Nick Vinolus has over 12 years of experience in the real estate industry. Nick spends the majority of his time working with the low-income housing tax credit clients performing audits, cost certifications, compiling projections, eligible basis letters, consulting, and agreed upon procedures. Prior to joining Holthouse Carlin & Van Trigt LLP in 1998, Nick worked five years in the real estate industry with a developer of low-income housing and also with an investor in commercial real estate projects. Nick’s involvement in performing audit and review services for the real estate industry includes experience with apartments and commercial office buildings.

Nick’s experience encompasses a wide range of financial reporting services, including HUD reports, audits and reviews. Nick has focused the majority of his time in the real estate industry including low-income housing, HUD multifamily, and commercial. He also has industry knowledge in service, software, entertainment postproduction, and 401(k) plans.

Nick graduated with honors from California State University, Northridge (B. S. Business Administration, with a double Emphasis in Real Estate and Finance) and resides with his wife and two children in Simi Valley. Nick is a member of the American Institute of Certified Public Accountants, and the California Society of Certified Public Accountants.

William L. Warburton, Partner
Westlake office

Bill Warburton has over twenty years of related experience. Prior to joining HOLTHOUSE CARLIN & VAN TRIGT LLP in 1997, Bill was a Vice President, Corporate Controller for a $300 million publicly held automotive salvage services company, he was Chief Financial Officer and Vice President of Finance and Administration for a privately held landscape services and nursery company and he was a Senior Audit Manager at KPMG Peat Marwick. At KPMG Peat Marwick Bill spent almost ten years serving publicly and privately held businesses in the firm’s Private Business Advisory Services group, which was later renamed the Middle Market Practice.

Bill’s experience encompasses all forms of financial reporting services, including SEC reporting, audits, reviews, and compilations. Given the diversity of clients Bill served at KPMG and his industry experience, he has developed industry knowledge in construction, service, distribution, manufacturing, high technology, retail, and agriculture.

Through his experience, Bill has developed a very strong background auditing 401(k) and other defined contribution plans. When Bill was in industry, he served as a plan trustee and administrator, and from that experience, Bill is focused on assisting plan sponsors with compliance related issues. Bill is the partner-in-charge of the firms benefit audit practice, which annually performs over 100 plan audits. Bill speaks on benefit plan auditing issues to various organizations, including the CPA Foundation, California Society of Certified Public Accountants, and the American Society of Pension Actuaries.

Bill graduated with honors from California State University, Northridge (B.S. Accounting and Finance - 1981) and resides in Camarillo. Bill is a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the Western Pension Benefit Conference, the National Institution of Pension Administrators and the American Society of Pension Actuaries. 

Gary Basil, Principal
Pasadena office

Gary Basil has over 25 years of experience providing tax consulting services to the real estate industry. His clients have included public and private homebuilders, real estate investment trusts, opportunity funds and some of Southern California’s oldest and largest privately owned real estate companies. Gary’s tax consulting services have included business and personal tax planning, disposition and acquisition planning and ownership structure determinations.

Prior to joining HCVT, Gary was a tax partner with Ernst & Young. Before Ernst & Young, Gary was a tax partner with Kenneth Leventhal & Company when it was combined with Ernst & Young in 1995. Gary was the tax advisor to Kenneth Leventhal & Company in connection with its combination with Ernst & Young.

Gary received his B.S. degree from California State University of Northridge in 1976. He is a member of the AICPA and the California Society of CPAs. He is also a former member of the AICPA’s partnership taxation subcommittee. While on this subcommittee, Gary was a member on the task force that provided comments to the Treasury concerning their disguised sale regulations.

David Erard, Principal
Orange County office

Jeffrey Fields, Principal
Orange County office

Jeff Fields has over 15 years of public accounting experience providing tax compliance and consulting services to a wide spectrum of clients. Prior to joining HCVT in August 2007, Jeff spent 13 years in KPMG LLP’s federal tax practice where he focused on corporate taxation. Jeff’s experience has ranged from consulting Fortune 500 companies to small business corporations and S corporations. Jeff has focused on middle market companies, including restaurant, high tech, manufacturing & home builder corporations, while maintaining a client base in the real estate partnership arena. Jeff also has extensive experience with FAS109, Accounting for Income Taxes, as well as the related SEC reporting and Sarbanes-Oxley requirements, and served as the FAS109 trainer for KPMG LLP’s Southwest region.

Jeff holds an undergraduate degree in business administration with an accounting concentration from California State University - Fullerton, and a Masters degree in taxation from Golden Gate University. He is licensed to practice in California and Idaho as a Certified Public Accountant (CPA) and is a member of the American Institute of CPAs.

Jason Flashberg, Principal
Westlake office

Jason Flashberg began his career with Holthouse Carlin & Van Trigt LLP in 1996 as a staff in the firm's tax department. He specializes in providing tax compliance, planning and consulting services to high-net worth individuals, professional athletes, and closely-held businesses (S Corporations, Partnerships, and LLCs) in a variety of industries including real estate, manufacturing, distribution, retail, medical services, and farming. He also represents clients before the Internal Revenue Service, California Franchise Tax Board, and other government agencies.

Jason holds a degree in Master of Business Taxation from the University of Southern California and a bachelor's degree in Accounting and Finance from The University of Arizona. He has been certified as a CPA in the State of California since 1999 and is a member of the American Institute of Certified Public Accountants, California Society of Certified Public Accountants, and ProVisors (formerly Professionals Network Group, Inc.). Jason and his family live in Calabasas.

Curt Giles, Principal
Orange County office

Curt Giles specializes in the area of international taxation for both private and public clients, focusing on a variety of international tax issues that affect primarily corporations and partnerships. Curt has developed an expertise in outbound and inbound international tax issues that affect real estate industry clients. He has extensive experience in planning and structuring acquisitions and dispositions of real estate investments made by domestic and foreign investors. Curt is also knowledgeable in a variety of international tax planning and compliance issues, including foreign tax credits, subpart F and PFIC planning, tax treaty analysis, and foreign currency calculations.

Curt joined Holthouse Carlin & Van Trigt LLP in March 2006. Prior to joining Holthouse Carlin & Van Trigt LLP, Curt was in KPMG LLP’s international tax practice for more than 7 years. While at KPMG LLP, he served clients in a variety of industries including entertainment and media, investment, real estate, manufacturing and distribution.

Curt is a certified public accountant in the state of California and a member of the American Institute of Certified Public Accountants. Curt earned a Master’s degree in taxation at the University of Washington and a Bachelor’s degree in accounting from Michigan State University.

Christopher J. Grodell, Principal
Pasadena office

Chris joined HCVT in September 2005. Chris has over 13 years experience in public accounting. Chris specializes in taxation of partnerships and other flow-through entities as well as closely held corporations. Chris has worked primarily with privately owned businesses in the real estate, construction, investment and media / entertainment industries. Chris has extensive experience in assisting clients with IRS and Franchise Tax Board audits.

Prior to joining Holthouse Carlin & Van Trigt LLP, Chris spent 9 years with Arthur Andersen LLP and then 3 years with Deloitte & Touche LLP, where he focused primarily on the entertainment and real estate industries. Chris graduated with honors from the University of Southern California with a bachelor's degree in Accounting. Chris is a member of the American Institute of Certified Public Accountants.

John H. Kishi, Principal
Los Angeles office

John Kishi has over 15 years of related experience. Prior to joining Holthouse Carlin & Van Trigt LLP in 2005, John was Director of Finance for an $800 million publicly held educational services company for four years and prior to that he was a Senior Audit Manager at a nationally-ranked CPA firm for nine years.

John’s experience encompasses all forms of assurance advisory services, including SEC reporting, audits, reviews, compilations, litigation support and agreed-upon procedure engagements. John specializes in a broad range of industry practice areas, such as service, distribution, manufacturing, and high technology.

John graduated from California State University, Northridge (B.S. in Accounting) and resides in West Los Angeles with his wife and three children. John is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Marietes (Tes) Macaraya, Principal
Los Angeles office

Tes joined HCVT in November, 2004, and has over 18 years of experience in public accounting. She specializes in taxation of partnerships and other flow-through entities as well as closely held corporations and high net worth individuals. Her client concentration includes real estate, construction, investment and media/entertainment industries. In addition, she has extensive experience in assisting clients with IRS and Franchise Tax Board audits.

Prior to joining Holthouse Carlin & Van Trigt LLP, Tes worked at large local CPA firms. Early in her career, her primary focus was audit and subsequently shifted to tax. Tes graduated with from University of San Carlos with a bachelor's degree in Accounting and is currently finishing her Masters in Taxation at Golden Gate University. Tes received her CPA in the Philippines and was in the top 50 of the nationwide CPA exams. She is a member of the California Society of CPAs.

Arthur McDaniel, Principal
Pasadena office

Arthur McDaniel has thirty-five years of high-level, varied tax experience, both public and private. Arthur contributes to the quality control efforts of HCVT and is a technical resource for all offices of the firm. Before joining HCVT, Arthur headed the Tax Group of Lobb Cliff & Lester, LLP, a midsize, full-service Law Firm in Riverside.

Before the law firm, Arthur was, for over sixteen years, the Tax Counsel for Davis Companies -- the real estate, oil and gas, entertainment, and investment banking office of Marvin Davis and his family in Century City. He held wide-ranging corporate, estate and trust, and tax transaction, research, and planning responsibilities.

Before that, Arthur spent more than eight years with an international Public Accounting firm, Peat, Marwick, Mitchell & Co (KPMG LLP), in Los Angeles. He was a Senior Manager in the Tax Department with a wide-ranging client list including manufacturers, stock brokerages, and crude oil traders. He also taught the corporate and individual tax compliance courses for the Los Angeles office, and was a Group Administrator.

Arthur joined KPMG after nearly six years with the Internal Revenue Service. He came to KPMG from the Office of Regional Commissioner, Appellate Division, where he was an Appeals Officer. While a Revenue Agent in the Los Angeles District, he was the Group Leader for various District and National projects and was an Instructor.

Arthur earned a J.D. from Southwestern Law School, an M.B.A. from the UCLA Anderson School of Management, and a B.S. from the UCLA Henry Samueli School of Engineering and Applied Science. He holds licenses as a Certified Public Accountant in California, and as an Attorney in both New York and California. In addition, the California State Bar Board of Legal Specialization recognizes him as a Certified Specialist in Taxation Law. He is a member of the American Institute of Certified Public Accountants, California Society of Certified Public Accountants, American Bar Association (Tax Section), and State Bar of California (Tax Section).

Felix Shapiro, Principal
Los Angeles office

Felix Shapiro joined Holthouse Carlin & Van Trigt LLP in February 2003, and has over 13 years of experience in public accounting. Felix provides tax and consulting services for highly compensated individuals, high technology and software development companies, closely-held corporations, real estate partnerships, entertainment and multimedia clients. Mr. Shapiro is involved in tax planning of multinational corporations as well as consulting on US taxation of international transactions.

Prior to joining the Firm, Felix was a tax manager with the international accounting firm of KPMG Peat Marwick.

Felix graduated with high honors from California State University, Northridge with a bachelor's degree in Business and from Loyola Marymount University with a master's degree in Business.

Felix is a member of the American Institute of Certified Public Accounts and the California Society of Certified Public Accounts.