CLARUS PARTNERS CERTIFIED PUBLIC ACCOUNTANTS + BUSINESS PARTNERS - - PDF document

1233 Dublin Road Columbus, Ohio 43215 614.545.9100 Claruspartners.com

CLARUS PARTNERS

CERTIFIED PUBLIC ACCOUNTANTS + BUSINESS PARTNERS

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Clarus Partners’ SALT team takes the burden of understanding the nearly 10,000 tax jurisdictions in the U.S. off our clients.

We offer our clients a full-service solution by assisting in the management of the entire process in addition to providing tax consulting, tax compliance, and tax planning.

Income Franchise Tax Systems of corporate state and local taxation vary widely from state to state; one thing they have in common: complexity. As states continue to tinker with their systems of taxation, that complexity grows every year. Our knowledgeable team of experts stays abreast of changes and manages this complexity so our clients don’t have to. Sales and Use Tax Sales and use taxes are among the largest recurring transactional tax expense items for companies. As a major source of revenue for many states, these taxes are aggressively enforced by state agencies. At Clarus Partners, we offer a comprehensive approach that not only focuses on providing high-value tax saving solutions, but also

• ffers sales and use tax compliance.

Property Tax Our team of highly skilled professionals are uniquely qualified to ensure that our clients’ reporting is accurate and compliant. We offer a variety of options to our clients, from assisting with process improvement to full-service outsourcing. Credits and Incentives Clarus Partners works closely with small- to medium-sized businesses to capture tax credits and incentives that are available to them. Often these businesses are not aware

• f opportunities at the federal, state, and/or local level to lower tax liability or obtain

funds based on their business operations and plans. We track new and changing incentives to make sure our clients are leveraging all opportunities. Often incentives are based on: Our state and local tax (SALT) services include:

• AUDIT MANAGEMENT
• NEXUS STUDIES
• TRANSACTIONAL PLANNING
• VOLUNTARY DISCLOSURES
• STATE AND LOCAL TAX COMPLIANCE
• REFUND REVIEWS
• INCENTIVE NEGOTIATION

CORE VALUES

♦ Perspective – We pride

• urselves on providing our

clients with a fresh

• perspective. We take a

creative, yet pragmatic approach in helping our clients succeed and prosper. ♦ Relationships – We value the relationships we have with each other, our clients, and the community we serve. ♦ Integrity – We are a reliable organization that will always do what we say and act in a trustworthy manner. ♦ Fun – We enjoy being with each other and our clients and we look for

• pportunities to have fun

together.

Mission Statement

Clarus will deliver world class financial, accounting, and tax services to its clients by investing in people; maintaining a diverse talent base that will allow us to serve the needs

• f businesses and their
• wners throughout the

business life cycle; and delivering a fresh perspective by cultivating relationships with our

• clients. Our experience

and knowledge is most valuable when we know and understand the people we serve.

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The Clarus Experience

We recognize your company’s desire to receive both efficient and value-added tax services. We understand your needs and the goals you would like to achieve from both a tax and overall business standpoint. It is our intent to provide you with superior

• service. In order to achieve your objectives and ours, Clarus will keep an ongoing stream of communication with you and your

team. The following tenets describe the Clarus philosophy regarding a successful partnership: Dedicated to Your Future Clarus is dedicated to the current and future success of your company. With this in mind, you will receive significant partner involvement. The experience and competence of our on-site team is second to none. The team included in this proposal will make the process clear-cut while providing insightful, creative, and prompt solutions. Prompt Transition Clarus has the experience and know-how to make the transition efficient and

• complete. We are confident that our team of professionals will ask the right

questions in a timely and skillful manner. Clarus Understands Your Needs and Wants Our partnership will provide you with both efficient and value-added tax services. It is our team of knowledgeable and seasoned professionals who guide Clarus’s

• verall attitude toward client service – valuable, responsive, and timely. We will

work closely with your company by succinctly communicating the status of the engagement, questions that arise, and knowledge we possess. Framework to Realize Your Goals The framework outlined below provides a general overview of the process by which we operate to offer the highest quality tax programs.  Open and regular communication – Your Clarus team of professionals is committed to open and regular

• communication. We will outlined a timeline to address critical aspects of the engagement. We believe

constant contact ensures a more efficient and successful outcome.  High level engagement team – We bring a team of sophisticated, experienced, and knowledgeable

• professionals. The Clarus team will be actively involved in the day-to-day matters.

 Solid understanding of procedures and standards – Our seasoned team of professionals has a solid understanding of the procedures and standards required for a review. Your on-site team makes a significant difference and elevates the Clarus experience to a level unmatched by others.  Efficient documentation of work – From our many years of experience, Clarus has a refined work paper practice that ensures methodical, transparent, and well-organized documentation.  Precise quality control – Our quality control systems include a review of all work products by Clarus leadership. Communication of the Engagement High quality communication is an important feature of the Clarus process. Underpinning our approach is a commitment to no surprises, with early advice on any potential issues. The amount of time we spend on-site and the interactive exchanges with your company will help build a stronger working relationship, bring fresher perspectives, and provide early identification of emerging issues. Having a senior-level team is what will make your experience with Clarus different. Your Clarus team has the extensive experience and authority to make and communicate accounting decisions on behalf of our firm. This senior level team will provide a rapid response to accounting issues that arise during the engagement, making your experience more efficient, accurate, and less costly.

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About Clarus Partners Clarus Partners, founded in 2007, is more than an accounting firm. We are business advisors who focus on the overall fiscal health and well-being of our clients. No matter what the assignment, we will always look out for the overall strength and viability of your company to create competitive advantages throughout its lifecycle.  The Business Life Cycle – Accounting needs grow and change dramatically throughout the life of a company. As your business advisors, Clarus will suggest services that empower your company to stay ahead of the curve and take advantage of every opportunity – at every stage of development. Clarus brings to the relationship practical fiscal guidance, broad capabilities, a command of complex, multifaceted business processes, the depth of expertise to navigate critical business challenges, and the personal attention of our senior management team. Our mission statement and core values will drive your Clarus experience.

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Me e t the Cla rus T e a m

Je ff Mallor y CMI, Par tne r

Je ff ha s o ve r 20 ye a rs o f sta te a nd lo c al ta x e xpe rie nc e a nd spe c ialize s in sale s a nd use ta x. Ove r his c are e r, Je ff ha s he ld va rio us lo c al, re g io nal and na tio nal le a de rship po sitio ns with K PMG, De lo itte , a nd Duff & Phe lps. T hro ug h his va rio us e xpe rie nc e s, Je ff ha s a ssiste d c lie nts with sale s and use ta x ma tte rs in multiple jurisdic tio ns. He ha s ma na g e d c lie nts with sale s a nd use ta x re fund re c o ve ry pro je c ts, sa le s a nd use ta x a udits, vo lunta ry disc lo sure ne g o tia tio ns, sale s a nd use ta x so ftwa re imple me nta tio ns, a nd sale s and use ta x planning . Je ff also ha s sig nific a nt e xpe rie nc e he lping c lie nts with sale s a nd use ta x c o mplia nc e ne e ds. While se rving in o ne o f his na tio nal le a de rship ro le s, Je ff e sta b lishe d a na tio nal sale s a nd use ta x c o mplianc e c e nte r.

Je ff Stone r

• c k CPA, State and L
• c al T

ax Dir e c tor

As a Dire c to r in the Sta te a nd L

• c a l ta x g ro up, Je ff b ring s o ve r 22 ye a rs o f ta x

planning , inc e ntive s, a udit de fe nse , re fund c laims a nd ta x c o mplianc e e xpe rie nc e . Je ff’ s prima ry re spo nsibilitie s inc lude : ta x planning , re fund c la ims and a udit de fe nse in Sta te a nd lo c al ta x. Je ff pre vio usly wo rke d a t Ho nda fo r 17 ye a rs pro viding ta x planning , inc e ntive s a nd a udit de fe nse in the F e de ral inc o me , Sta te inc o me , sale s ta x, pro pe rty ta x a nd vario us misc e lla ne o us ta xe s in b o th the US a nd Ca nada . Prio r to this e xpe rie nc e , Je ff ha s wo rke d in the ta x g ro ups o f vario us c o mpa nie s. Je ff ha s save d mo re tha n a b illio n do llars in ta xe s thro ug h his uniq ue a nd c re a tive so lutio ns in inc e ntive s, planning and re fund c laims a t the se vario us c o mpa ny’ s

• ve r the pa st 20 ye a rs.

Monika Die hl CPA, MT , Cr e dit and Inc e ntive s T ax Dir e c tor

Mo nika b e g an he r c a re e r with De lo itte in 1998 wo rking a s a n e xte rnal a udito r. In 2001 she sta rte d in I nte rnal Audit a t Sa fe lite Auto Gla ss and the n tra nsitio ne d to the T a x De partme nt in 2003. Mo nika c a me to Cla rus Partne rs in 2011 whe re she ha s re maine d fo c use d o n Co rpo ra te T a x. Mo nika ’ s c o rpo ra te e xpe rie nc e inc lude s ma nag ing fe de ral ta x c o mplianc e inc luding re po rting fo r U.S. b usine sse s with fo re ig n o wne rship o r sub sidiarie s. Additio nally, she ha s manag e d ta x filing s in all 50 sta te s, inc luding a udits, a nd c o nside ra tio n o f re la te d issue s. Mo nika ha s also wo rke d with b usine ss te a ms to he lp c o nside r re g ula to ry o blig a tio ns and se t c le a r and wo rka ble pa ths fo r me e ting tho se re q uire me nts.

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Maggie Gilmor e CPA, CGMA, MT , Cor por ate T ax Dir e c tor

Mag g ie Gilmo re is a Dire c to r o f T a x Se rvic e s with Cla rus. Be g inning he r c a re e r in ta x a t De lo itte in 1994, Ma g g ie spe nt fo ur ye a rs in g e ne ral ta x c o nsulting a nd c o mplia nc e be fo re spe c ializing in mana g ing larg e c o rpo ra te ta x de pa rtme nt

• utso urc ing pro je c ts re spo nsible fo r c o rpo ra te ta x planning , c o mplianc e a nd

financ ial re po rting o f ta xe s. I n he r ne a rly te n ye a rs with De lo itte , Mag g ie wa s a me mb e r o f the firm’ s na tio nal ASC 740 g ro up a nd na tio nal ta x o utso urc ing g ro up, inc luding le a de r o f the Ohio Valle y Re g io n ta x o utso urc ing te a m. Be g inning in 2002, Mag g ie be g a n he r ac ade mic c are e r in the unde rg ra dua te Ac c o unting pro g ra m a nd its Ma ste rs o f Busine ss Administra tio n pro g ra m o f F ranklin Unive rsity, a nd tra nsitio ne d to Assista nt Pro fe sso r o f Ac c o unting in the unde rg ra dua te Ac c o unting pro g ra m a t Ohio Do minic a n Unive rsity in 2009 and the n Ca pital Unive rsity in its Sc ho o l o f Manag e me nt a nd L e a de rship in 2013. Co nc urre nt with he r ac a de mic wo rk, in 2005 Mag g ie jo ine d Bre nt Jo hnso n whe n he sta rte d Jo hnso n & Co mpa ny, CPA’ s, a b usine ss whic h de live re d ta x c o mplia nc e , pla nning a nd fina nc ia l re po rting se rvic e s to b usine ss c lie nts, a nd sub se q ue ntly me rg ing with Cla rus in 2007. I n 2016, Mag g ie jo ine d Cla rus a s a Dire c to r in its ta x pra c tic e se rving its c o rpo ra te ta x c lie nts a nd pro viding te c hnic al e xpe rtise o n sig nific a nt ta x ma tte rs fo r o ur c lie nts. Mag g ie c o ntinue s to te a c h the unde rg ra dua te ta x c o urse s a t Ca pital Unive rsity a s a n a djunc t fa c ulty me mb e r. Mag g ie is ac tive ly invo lve d in the a c c o unting pro fe ssio n, inc luding b e ing a ppo inte d b y Ohio Go ve rno r Jo hn K a sic h a s a b o a rd me mb e r o f the Ac c o unta nc y Bo a rd o f Ohio fo r 2014-2021 te rm a nd pre se nting at lo c al pro fe ssio nal o rg aniza tio ns.

Che r yl F ie lds CPA, CMI, State and L

• c al T

ax Manage r

Che ryl ha s o ve r 25 ye ars o f sta te a nd lo c al ta x e xpe rie nc e spe c ializing in the sa le s a nd use ta x a re a . He r c a re e r sta rte d in 1993 whe n she jo ine d Virg inia De pa rtme nt a s a n e xa mine r o f individual inc o me ta x. She wa s pro mo te d se ve ral time s to ta x c o lle c to r fo r the b usine ss ta x a re a , to the ta x a ppe als spe c ializing in sale s a nd ta x a ppe als a nd ruling s a nd e nding he r c a re e r in sta te g o ve rnme nt a s a n a udito r fo r sale s a nd use ta x divisio n spe c ializing in majo r c o rpo ra tio ns. Afte r le aving sta te g o ve rnme nt, Che ryl ha s pla ye d ma jo r ro le s a t Do llar T re e Sto re s, I nc . a nd T he We ndy’ s Co mpa ny in the ir sa le s a nd use ta x de pa rtme nt. Che ryl ha s wo rke d with a numb e r o f ta xpa ye rs a nd c lie nts in ma ny diffe re nt industrie s suc h a s ma nufa c turing , re ta il, c o nstruc tio n, ho te l a nd mo te l and the re sta ura nt industry a ll with na tio nal po rtfo lio s. She ha s a ssiste d c o mpa nie s with va rio us sale s and ta x a re a s inc luding imple me nting indire c t ta x so ftwa re (One So urc e I ndire c t T a x De te rmina tio n So ftwa re fo rme rly kno wn a s Sa brix and Ve rte x), imple me nting pro c e ss impro ve me nts a nd me rg e rs a nd a c q uisitio ns.