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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

Douglas W. Nakajima, J.D., LL.M.
Managing Director, Tax Services
610- 964-4096

Doug Nakajima has over 25 years experience in the public and private sectors, advising a wide variety of U.S. and foreign clients on domestic and international tax issues and strategies. As the leader of SMART’s international tax practice, he has assisted our clients in identifying and developing creative tax strategies, and has played an active role in the successful negotiation and implementation of multinational business arrangements and joint ventures. He works extensively with a network of tax advisors in foreign countries on developing global structures that minimize U.S. and foreign taxes of multinationals. In this role, Doug has forged trusted working relationships with key professionals throughout North America, Asia, Europe and the Pacific Rim. Doug has a diverse tax background in federal and international tax and business issues, and has provided client service to multinational service, manufacturing and technology businesses. His international experience has included advising clients on the tax consequences of cross-border acquisitions, dispositions, mergers, and reorganizations, global business expansion, treaty interpretation, foreign tax credit planning, cross-border transaction planning, and intercompany transfer pricing analyses and implementation.

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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