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ACCOUNTING SERVICES
ADVISORY BUSINESS SERVICES
AUDIT AND ATTEST THROUGH SMART AND ASSOCIATES, LLP
BUSINESS CONSULTING
COMPENSATION AND BENEFITS
TAX SERVICES
• Federal Tax Services
• State and Local Tax Services
• International Tax Services
• Insurance Tax Services
• Middle Markets and
  Private Company Services
• Tax Accounting and
  Risk Advisory Services - FIN 48
• Tax Provision and Sarbanes-
  Oxley Related Services
• Transaction Advisory Services
• Tax Outsourcing and
  Co-Sourcing Services
• Sales and Use Tax Services
• Property Tax Services
• Tax Technology Services
• Family Office Business Services
• Executive Tax Services
• Managing Directors
TRANSACTION ADVISORY SERVICES

Carl W. Back, Jr., CPA
Senior Managing Director, Tax Services
610-947-2011

Carl Back has been providing tax planning and compliance services for more than 25 years. His experience in corporate, government and public accounting environments allows him to be an effective representative for clients with a variety of tax issues. Specializing in State and Local Tax, Carl spent 18 years with the Commonwealth of Pennsylvania, 15 of which with the Department of Revenue. Carl serves a wide range of clients on multi-state income and franchise tax matters, specializing in tax planning methods such as corporate restructuring, passive holding and finance companies, unitary business analysis, inter-company transactions and nexus and apportionment plays to reduce the overall state tax burden.

John B. Stine, II
Executive Managing Director

Carl W. Back, Jr., CPA
Senior Managing Director
Tax Services

Thomas E. Barber, CPA
Managing Director
Tax Services

Rick Carlson, CPA
Managing Director
Tax Services

Brian E. Giannattasio
Managing Director
Transaction Advisory Services

Richard D. Hofrichter, CPA
Managing Director
Tax Services

Michael S. Jackson, CPA/PFS, M.T.
Managing Director
Tax Services

Matthew D. Melinson, CPA
Managing Director
Tax Services

Douglas W. Nakajima, J.D., LL.M
Managing Director
Tax Services

Philip J. Olzen, CMI, CIAO-A
Managing Director
Tax Services

Gregory L. Stephenson
Senior Managing Director
Tax Services

William J. Stickney, MST, CPA
Managing Director
Tax Services

Randall J. Wichinski, CPA, MBA
Managing Director
Tax Services

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