Tax Services

Chair, Private Equity Industry Group

Chair, Business Transactions Services Group

Firm Executive Committee Member

PRACTICE SUMMARY:

Dan Fales applies his knowledgeable insight to every stage of a portfolio company’s private equity life cycle, from acquisition through the company’s ultimate disposition. A veteran of working with private equity funds and transaction services, Dan is practiced in a variety of transactions including initial acquisitions by funds; expansion acquisitions of the initial portfolio company; tax restructurings; debt, venture capital, and private equity financings; and mergers and acquisitions.

Dan advises clients on structuring acquisitions, developing management compensation programs, and providing tax-efficient structures for an ultimate liquidity event. He regularly helps clients implement tax restructuring to maximize after-tax results.

Dan’s work with international companies has offered him familiarity with restructurings on a global level. He has significant international experience, from assisting with foreign operations to minimizing the organizations overall tax exposure, and reducing entity organizational risk. Dan combines cross-border transaction experience with local tax knowledge to assist clients with intricate international tax rules.

Additionally Dan has successfully represented numerous clients in tax controversy matters at the federal level as well as state and local level.  He is experienced in all levels of tax controversy from examination through litigation. An attorney as well as a CPA, Dan brings experience of both the legal and accounting worlds to private equity services.

WHAT CLIENTS SAY ABOUT DAN:

“Dan knows the personal situation and history of each member of our family and uses that perspective to provide professional, accurate and timely tax services.  I can call Dan at any time, even during Marchand April, and get a prompt and courteous response.”

EDUCATION:

BS, Accounting& Business Administration, Washington & Lee University

JD, University of Dayton School of Law

CERTIFICATIONS& LICENSURE:

CPA – State of Ohio

Attorney Licensed inOhio

Federal DistrictCourt, Southern District of Ohio

US Tax Court

PROFESSIONALAFFILIATIONS:

Ohio Society of Certified Public Accountants

American Institute of Certified Public Accountants

COMMUNITY ACTIVITIES:

Ohio Justice and Policy Center, Board Member,Treasurer

Moeller HS Finance Committee, FinanceCommittee

Good Samaritan Hospital Foundation, BoardMember, Treasurer

Torter Corporation, Board Member

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Transaction Advisory Services

Private Equity Industry Group

Scott McRill is a trusted advisor to clients planning to buy or sell a business. He is skilled in guiding private equity and corporate clients on acquisition and divestiture activity, including due diligence, integration planning and implementation, transaction structuring, valuation, and divestiture planning and preparation. His financial skills, combined with his effective personal style, have resulted in numerous highly successful transactions, financial transformations and achieving corporate objectives with a P&L focus.

With nearly 30 years of public accounting experience – primarily focused on transaction advisory services– Scott has led teams assisting clients with both buy-side and sell-side transactions across a wide variety of industries contributing to nearly 100 successful transactions. He has managed numerous high-value transactions for clients that are primarily domestic acquirers, but also contributed to cross-border deals within Canada, South America, Europe, Asia and Australia.

To Scott, relationships are the foundation of his work. He prides himself on his responsiveness to client needs, and on getting to know his clients as people and as professionals.

EDUCATION:

BS, Accountancy, Northern Illinois University

Executive education programs at Northwestern University Kellogg School of Management and Harvard Business School

CERTIFICATION& LICENSURE:

CPA – State of Ohio

CPA – State of Illinois

PROFESSIONALAFFILIATIONS:

American Institute of Certified Public Accountants

Ohio Society of Certified Public Accountants

Cleveland Chapter of the Association for Corporate Growth

COMMUNITYACTIVITIES:

Rotary Club of Solon, OH – Treasurer and Charter Member

Signature of Solon Country Club– Committee Member

Assurance Services

Chair, Litigation Support Services Group

Private Equity Industry Group

PRACTICE SUMMARY:

Matt Gutzwiller has extensive experience in transactional due diligence. He offers his clients important insight when assessing a possible acquisition. And his analysis can also indicate how best to negotiate and structure a transaction. Matt is skilled at evaluating the quality of earnings and cash flow, reviewing a company’s operational effectiveness, and identifying asset and liability exposure, value drivers and risk areas.

Matt is also a certified fraud examiner who leads the firm’s initiative to utilize data extraction software to mine data in support of litigation cases and to streamline audit procedures. He has performed data extraction projects for companies in many industry sectors. Matt has assisted in projects that include forensic audits of e-mail, web browsers, and databases, as well as proactive searches for indicators of fraud. He frequently speaks to professional groups on the topic of fraud prevention and detection.

EDUCATION:

BSBA, Accounting, Xavier University

CERTIFICATIONS& LICENSURE:

CPA – State of Ohio

CFF – Certified inFinancial Forensics

CFE – Certified Fraud Examiner

PROFESSIONALAFFILIATIONS:

American Institute of Certified Public Accountants

Ohio Society of Certified Public Accountants

Association of Certified Fraud Examiners

COMMUNITY ACTIVITIES:

Friends of the Great Miami, Board Member

Literacy Network ofGreater Cincinnati, Board Member

HONORS:

Cincinnati USA Regional Chamber C-Change Leadership Program – Class 5

Assurance Services

Private Equity IndustryGroup

PRACTICE SUMMARY:

Sean McGrory leads client engagements by providing accounting, audit and business advisory services to commercial organizations including those with international operations, private equity investors, and closely-held ownership. He has an expertise in early-stage growth businesses that grew from his experience founding his own medical services company, as well as providing consulting services to a start-up surgical center company.

Sean has a well-developed specialty in transaction support, including due diligence, agreed-upon procedures, offering memoranda, and registration statements. Areas of emphasis include budgeting and forecasting, strategic planning, international transactions and reporting, and financing.

Sean’s 30-year career includes more than a decade with an international accounting firm, where he spent two years in London as their US Liaison Partner for Europe.

EDUCATION:

Xavier University, MBA – Finance

Miami University, BSBA – Accountancy

CERTIFICATIONS& LICENSURE:

CPA – State of Ohio

PROFESSIONALAFFILIATIONS:

American Institute of Certified Public Accountants

Ohio Society of Certified Public Accountants

COMMUNITYACTIVITIES:

Economics Center for Education and Research at theUniversity of Cincinnati, Board Member

Wasson Way Organization, Board Member

UC Real Estate Center, Board Member

Leadership Cincinnati (Class XXV): Alumni Association

PRACTICE SUMMARY:

As a business development executive, Jay Rush provides organizations with a better understanding of the specialized services offered by Clark Schaefer Hackett. Jay’s role is to identify areas where the firm can add value and establish long-term relationships.

After serving in the U.S. Navy, Jay spent most of his career in the financial industry. Jay has a robust network of strong professional relationships, which he regularly taps into for the benefit of clients and the business community. When a company has a business need that might be filled by someone Jay knows, he’s not shy about making an introduction. His passion for connecting the right resources – from executive placements to business recommendations – results in greater value for his clients.

Ultimately, Jay is a problem solver. He listens closely to his clients’ needs and challenges, and works to deliver thoughtful, relevant solutions.