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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

Randall J. Wichinski, CPA, MBA
Managing Director, Tax Services
312-849-6530

Randy leads SMART’s Insurance Tax Services team in the Midwest, based in SMART’s Chicago office. He has more than 30 years experience dealing with the federal and state taxation of property/casualty, life, health and Blue Cross Blue Shield insurance companies and their products. Randy has extensive experience dealing with the IRS, at the examination and the Appeals levels; as well as income tax accounting and reporting (i.e. FAS 109/FIN 48 and SSAP No. 10), and financial analysis. Prior to joining SMART, Randy was the Managing Director for Plan Tax Services with Blue Cross Blue Shield Association (BCBSA) .

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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