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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

Gregory L. Stephenson
Senior Managing Director, Tax Services
703-757-6437

Gregory Stephenson is a Senior Managing Director, Insurance Tax Services, with SMART. He has more than 29 years of experience dealing with the taxation of life, property/casualty, and Blue Cross Blue Shield insurance companies and their products. He has extensive experience dealing with the IRS National Office and the IRS Appeals Division as well as with mergers and acquisitions involving insurance companies. Greg is a frequent speaker at insurance industry conferences, and is a member of the advisory board of the Federal Bar Association’s Insurance Tax Conference. He has published numerous insurance tax-related articles and co-authored the Federal Taxation of Insurance Companies and the Mergers and Acquisitions chapters of IASA’s Life Insurance Accounting. He is also a member of the advisory board of the Journal of Taxation of Financial Products.

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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