O UR P ROFESSIONALS Our team of attorney and nonattorney - - PDF document

Zaino Hall & Farrin LLC • 41 South High Street, Suite 3600 • Columbus, Ohio 43215 614‐326‐1120 • www.zhftaxlaw.com

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OUR FIRM

Zaino Hall & Farrin LLC is an Ohio‐based law firm focusing on multistate and local tax, federal tax, and government affairs. Unlike other law firms that represent both taxpayers and governmental jurisdictions, we never represent the government. Because we do not represent any government agencies or political subdivisions, our entire loyalty is devoted to our clients— taxpayers.

OUR PROFESSIONALS

Our team of attorney and non‐attorney professionals, many of whom are certified public accountants or former state tax

• fficials, works together to assist clients with all aspects of state and local tax matters. Because the ZHF team has worked

inside government, inside industry, and at large accounting and law firms, we can handle all facets of multistate tax issues, including consultation on initial tax planning, performing refund reviews, defending against tax audits, or litigating tax cases to the highest levels. Our non‐attorney professionals work under the supervision of our attorneys, ensuring clients the professionalism and confidentiality benefits of using a law firm. Our unique team understands how government works and we have a proven track record of leveraging that understanding to achieve the best results for our clients, both in tax matters and in government affairs matters. Ron Amstutz ramstutz@zhftaxlaw.com 614‐782‐1545 Richard C. Farrin, JD rfarrin@zhftaxlaw.com 614‐349‐4811 Phillip L. Lawless plawless@zhftaxlaw.com 614‐349‐4821 John R. Trippier, CPA jtrippier@zhftaxlaw.com 614‐349‐4815 Stephen C. Austria saustria@zhftaxlaw.com 614‐349‐4820 Adam L. Garn, JD, CPA, MT agarn@zhftaxlaw.com 614‐349‐4814 Debora D. McGraw, JD, CPA, LLM dmcgraw@zhftaxlaw.com 614‐349‐4813 Jason Walker jwalker@zhftaxlaw.com 614‐349‐4817 Richard S. Bitonte rbitonte@zhftaxlaw.com 614‐782‐1555 Stephen K. Hall, JD, LLM shall@zhftaxlaw.com 614‐349‐4812 Brad W. Tomlinson btomlinson@zhftaxlaw.com 614‐349‐4818 Thomas M. Zaino, JD, CPA tzaino@zhftaxlaw.com 614‐349‐4810

THE ZHF TEAM IS A MEMBER OF THE INDEPENDENT SALT ALLIANCE (ISA )

Tom Zaino is a founding member of ISA, a nationwide network of state and local tax professionals that are similar in stature and focus in their home state as ZHF is in Ohio. ZHF is able to draw on ISA members’ relationships and knowledge for its clients, as well as stay informed of state and local tax issues across geographic, industry and tax specialty lines. The foundation of ISA is based on this spirit of knowledge sharing and peer support. While the members vary in practice size and specialty, one trait is common to each the desire to consistently provide cutting‐edge state and local tax services of the highest professional caliber and to associate with like‐minded individuals and firms.

Zaino Hall & Farrin LLC • 41 South High Street, Suite 3600 • Columbus, Ohio 43215 614‐326‐1120 • www.zhftaxlaw.com

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Our Services

State and local tax liabilities are difficult to manage for most businesses because of the myriad of taxing jurisdictions, the amount of audit activity, and the ever‐evolving tax laws, rules, and regulations. Businesses also have the daunting task of monitoring their activities to ensure they remain in compliance as their business evolves and grows. Zaino Hall & Farrin LLC assists its clients with navigating these challenges. We provide a broad range of services in the following areas: tax controversy, compliance evaluation, tax planning, and government affairs. Our team is unique because it includes attorney and non‐attorney professionals, including certified public accountants that have governmental, industry, and public practice experience. Our professionals leverage this knowledge and experience to help clients manage and minimize their state and local tax liabilities.

Tax Controversy

Service Description Audit Defense Assist clients with managing SALT audits Managed or Participatory Audits Assist clients with completing all or a portion of this special type of audit Tax Appeals Represent clients throughout the legal appeals process High Net Worth Individuals Assist individuals with managing a personal income tax audit

Tax Compliance Evaluation

Service Description Refund Checkup Analyze past filings and current tax positions to find overpayments CAT Exam Analyze past filings and current tax positions for Ohio’s commercial activity tax for refunds or exposures Due Diligence Analysis Analyze tax filings and activities to determine any tax exposures for buyer or seller and identify solutions to address those exposures SALT Nexus Study (SNS) Review business activities to determine if client is filing properly Voluntary Disclosure Assist clients with voluntarily remitting past liabilities under special terms In‐House Training Provide training to clients to help increase compliance Tax Compliance Matrix Provide taxability decisions to help increase compliance

Tax Planning

Service Description SALT Planning Analyze current tax positions to determine optimal filing positions to reduce taxes, including assisting clients with determining the tax impact of organizational changes Residency Planning Analyze impact

• f

changing residency and assist with establishing new domicile Effective Rate Agreements Implement compliance that allows client to simplify reporting for use taxes SALT Credits and Incentives Analyze past filings and current tax positions to find unclaimed credits

• r incentives

Government Affairs

Service Description Policy Advocacy Assist clients with drafting legislation and lobbying state or local officials Regulations Assist clients with navigating the regulatory process throughout various state agencies Industry Impact Analysis Develop a white paper that analyzes impact of current or proposed legislation Tax Incentives Work with our tax professionals to maximize state and local incentives through negotiation with state and local officials as well as compare the tax and non‐tax impact of relocating to a different city or state

Zaino Hall & Farrin LLC • 41 South High Street, Suite 3600 • Columbus, Ohio 43215 614‐326‐1120 • www.zhftaxlaw.com

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Tax Controversy Tax Controversy

When is it time to get help with your audit/refund?

Many businesses may find themselves under audit or in litigation because of the increase in state and local government audit activity. States and localities are becoming more sophisticated in identifying audit leads (both registered taxpayers and unregistered businesses), so the chances of being audited increases every year. Our experience shows that government auditors are also taking more aggressive positions, which can lead to more difficult audits and potentially litigation. At ZHF, our professionals work diligently to resolve controversies at the earliest stage possible to minimize the time and resources necessary to defend you at the audit level. If litigation is required, our attorneys have the necessary experience to represent you at all levels of administrative and judicial review. We minimize the impact of audits and litigation by: (1) using our extensive knowledge and experience including past governmental experience to work closely with tax officials to reduce assessments during and after an audit; (2) reviewing compliance to determine if

• verpayments have occurred and using them to offset the results of

the audit; (3) analyzing the litigation risks to prudently navigate assessments through all levels of appeal; and (4) using our negotiation experience throughout the audit and litigation process to resolve issues as quickly and favorably as possible.

Audit defense

Our goal is to obtain the maximum reduction in audit results by working directly with government auditors and relying on our professionals’ extensive knowledge and experience including past governmental experience. ZHF professionals speak their language and have a great understanding of the audit process. While we provide the most value to our clients when involved from the beginning of an audit, we can assist clients at any step in the audit process. We provide value through negotiating up‐front sample periods, performing a detailed review and analysis of auditor findings, documenting the legal basis for your defense, negotiating issues during and after the audit, and filing protests and appeals, as necessary. We have extensive knowledge with planning and conducting statistical audits in the sales and use tax area. These audits can also be used to help develop effective rate agreements that ease the burden of future compliance. Since our client is already under audit, now is the perfect time to complete a refund analysis to determine if there are any

• verpayments that can be used to offset the results of the audit.

We can provide Audit Defense services for all state and local tax types, including the following: sales, use, gross receipts, corporate and personal income, franchise, real property, personal property, net profits, withholding and unclaimed property.

Managed or Participatory Audits

ZHF may be able to perform the audit instead of or in conjunction with a government auditor in states that allow managed or participatory audits. Typically, managed or participatory audits can be performed if you proactively approach the government or if you have just received a notice for audit. Managed or participatory audits provide excellent value for businesses whether the business is regularly audited or has never been audited. Generally, benefits of managed or participatory audits include: (1) penalty waiver, (2) significant interest waiver, (3) control

• f the audit process, and (4) better education of the audit and

refund issues for client personnel. As with our normal audit defense services, clients completing a managed or participatory audit can also take advantage of a refund analysis to determine if there are any overpayments that can be used to offset the results of the audit. Managed or participatory audits can typically be completed for the following tax types: sales, use, and gross receipts.

Tax Appeals

When the government takes aggressive positions, it may be necessary to appeal any assessment or denied refund claim. Our attorneys bring a wealth of knowledge and experience in appealing legal tax matters through the administrative appeals process and the judicial appeals process. ZHF works with you to explain the litigation risks and provide practical advice as to whether a client should appeal. We can assist you with appealing all state and local tax types, including the following: sales, use, gross receipts, income, franchise, real property, personal property, net profits, withholding and unclaimed property.

High Net-Worth Individuals

States and localities are aggressively pursuing personal income tax for individuals who have earned income (for example, deferred compensation or stock options) in a specific jurisdiction but have since attempted to change state residency to avoid paying personal income tax on those earnings once they are received or exercised. Our professionals can assist you with defending your tax positions and change of domicile on audit and our attorneys can assist you with litigation (if necessary) of assessments if the jurisdiction is unwilling to settle the issue(s).

Zaino Hall & Farrin LLC • 41 South High Street, Suite 3600 • Columbus, Ohio 43215 614‐326‐1120 • www.zhftaxlaw.com

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Tax Compliance Evaluation Tax Compliance Evaluation

Continually evolving state and local tax laws make it problematic for businesses to stay in compliance on a consistent basis. Our professionals team with our clients to evaluate their past compliance and current state and local tax positions to assess

whether there are any refund opportunities or any possible exposures. ZHF professionals review tax returns and payments (including taxes paid to vendors) to determine if the appropriate amount of tax has been paid. After approval from our client, we file the appropriate documentation with state and local officials in order to obtain any overpaid tax. If exposures are discovered, we work with our clients to quantify the amount of exposure and establish strategies to resolve such exposures for the past. Most state and local governments are willing to work with businesses that come forward voluntarily to limit the amount of tax, penalty and interest that is required to be paid to bring the business into compliance. As states become more aggressive and sophisticated in identifying non‐filers, the likelihood of being audited is higher than ever before. Our Tax Compliance Evaluation services allow businesses to weigh the savings of voluntarily coming forward instead of waiting to be caught. Mitigating future exposure is also important. We work with clients to identify the root causes of the non‐compliance (refunds or exposures) and then develop and implement strategies to eliminate the exposure prospectively. With proper compliance or effective tax planning, ZHF can reduce a client’s exposure and mitigate surprises in the future. We can assist you with the following Tax Compliance Evaluation services:

Refund Checkup

Because tax laws change constantly, businesses often unknowingly overpay their state and local taxes even with the most diligent compliance. Our professionals analyze your past compliance to determine if you have any overpayments. We approach our Refund Checkup as a "reverse" audit, principally designed to identify refund opportunities. A secondary purpose of our Checkup is to identify areas of underpayment. Our Checkup can be used to analyze the following tax types: sales, use, gross receipts, income, franchise, real property, personal property, net profit and unclaimed property.

Commercial Activity Tax (CAT) Exam

Similar to our Refund Checkup, the CAT Exam focuses our analysis on Ohio's CAT. Because the CAT is relatively new, there is little case law providing guidance relating to taxability. With the Ohio Department of Taxation’s (ODT) audit efforts ramping up, our Exam assists clients by examining their payments and filings to determine optimal filing positions, identify potential refunds and mitigate future exposure. Our professionals have extensive experience with the CAT, which includes drafting the legislation, assisting with writing ODT’s information releases and rules, and creating ODT’s audit program and audit policies. If you haven't filed but should have, we can also assist you in resolving the past and

• ptimizing for the future.

Due Diligence Analysis

If your business is considering purchasing another business, you need to be aware of any possible state and local tax liabilities and exposures of the seller. Depending on the nature of the tax or the form of the transaction, the purchasing company may assume the liability of the seller. Businesses planning to sell their operations can also benefit from this service by having an understanding of the possible issues the purchaser may uncover as part of the purchaser’s due diligence review. Sellers can use our Due Diligence Analysis to identify any problems prior to the sale so that steps can be taken to reduce the state and local tax issues, lower any hurdles or road blocks to the sale, and maximize the purchase

• price. Our Due Diligence Analysis focuses on determining where a business (for the seller or the purchaser) has underpaid

sales, use, gross receipts, income, franchise, real property, personal property, net profit, or unclaimed property.

SALT Nexus Study (SNS)

As state and local governments look for more revenue, one group they continue to aggressively target is out of state

• businesses. Nexus is the minimum contact required between a business and a state or local government before a

business can be subjected to that government’s tax filing requirements. With the 2018 U.S. Supreme Court decision in South Dakota v. Wayfair, the ability for states and localities to establish nexus and require tax collection has been significantly increased. Businesses making sales of tangible personal property and services into states where the business does not have a physical presence need to analyze their activities to see if they are now required to collect sales tax. SNS is designed to review a client’s filing history, current business operations (including products, services, locations and sales channels), and future business plans to determine where a client has sufficient nexus to be required to file tax

• returns. Our professionals understand the overriding principles of nexus and have experience dealing with the maze of

state and local nexus laws. Once we determine in which states and localities a business has nexus, we estimate the potential tax exposure. SNS focuses on the following tax types: sales, use, gross receipts, income, franchise, and net

• profit. As a law firm, our analysis is protected by the attorney client privilege. We have the ability to also work with

businesses in drafting contracts and employee rules that can reduce the risk of future nexus exposure. Once SNS is completed, we assist our clients with resolving any potential liability through our Voluntary Disclosure services.

Voluntary

Driven by the need for additional revenues, state and local tax officials are aggressively using technology to identify and audit noncomplying or undercomplying businesses. Because the risk of audit is increasing every day, businesses may want

Zaino Hall & Farrin LLC • 41 South High Street, Suite 3600 • Columbus, Ohio 43215 614‐326‐1120 • www.zhftaxlaw.com

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Tax Compliance Evaluation Tax Compliance Evaluation

Disclosure

to consider voluntarily coming forward and take advantage of the voluntary disclosure programs offered by most state and local governments. Whether your business has identified a potential liability or you would like us to determine if a liability exists (through our SALT Nexus Study, Due Diligence Analysis, Refund Checkup or CAT Exam), our professionals have extensive experience in working with state and local governments to mitigate historical tax obligations for clients that have failed to file for various taxes. Why would any business want to voluntarily disclose unpaid liability? The clients that have completed voluntary disclosures recognize that the liability (tax, penalty and interest) that will be paid under an audit is substantially greater than through a voluntary disclosure. In most states, the look‐back period for unregistered businesses is substantially longer than the terms that can be obtained through a voluntary disclosure. In most situations, there is no statute of limitations for unfiled returns. As a result, state and local governments can assess tax liability and penalties for all open

• years. While voluntary disclosure terms vary from government to government, most limit the look‐back period to three or

four years. In general, benefits of a voluntary disclosure include: ∙ limited look‐back periods (depending on the tax and the state, we have even been successful in obtaining prospective treatment); and ∙ penalty waiver or penalty reduction. Our Voluntary Disclosure service applies to the following tax types: sales, use, gross receipts, income, franchise, real property, personal property, net profit and unclaimed property.

In-house Training

We work with clients to provide a customized, sales and use tax training program specific to the client's industry and business environment. Clients benefit by training sales, purchasing, or tax staff on the proper treatment of sales and use tax relating to the business’ sales or purchases. By properly complying, the business can avoid tax overpayments and unexpected tax liabilities in the future.

Tax Compliance Matrix

ZHF professionals work with clients to develop a compliance matrix that the client can use as a tool to improve their tax compliance for sales, use, gross receipts and income taxes. The client's purchasing, accounting and/or tax personnel can use the matrix to increase tax compliance. The compliance matrix can be created based on a high‐level analysis of the tax laws or can be created with a client’s unique circumstances (vendors, products, accounts, etc.). The matrix can be a simple document, an electronic spreadsheet or database, or integrated into the client’s accounting software. By properly complying, the business can avoid tax overpayments and unexpected tax liabilities in the future.

Zaino Hall & Farrin LLC • 41 South High Street, Suite 3600 • Columbus, Ohio 43215 614‐326‐1120 • www.zhftaxlaw.com

Tax Planning

"ZHF’s approach is to focus on understanding our clients’ business operations and implement strategies that are consistent with and support those business operations."

State and local tax planning has evolved throughout the years because of increased scrutiny of tax structures by both government auditors and financial regulators. Even in this environment, tax planning can still provide substantial savings opportunities for

• businesses. We take a prudent and comprehensive approach to

advising our clients about tax planning strategies. ZHF’s approach is to focus on understanding our clients’ business operations and implement strategies that are consistent with and support those business operations. Our tax strategies are also consistent with the tax laws applicable to each strategy. As a law firm, we have the ability to perform tax planning on a comprehensive basis, from the initial stages of evaluating options to full implementation, including assisting in the drafting of all related legal documents. We also assist clients who have previously implemented tax planning strategies by analyzing whether the prior planning still accomplishes the intended savings or can withstand government

• scrutiny. We work with the client to provide recommendations for

changes to ensure the integrity of the planning. We are often able to enhance the planning to achieve additional savings or ensure the savings will survive a government audit. We also work with clients to analyze and determine the tax consequences of business transactions. Our analysis focuses on structuring the transactions in a manner that minimizes the amount

• f state and local taxes that will result from the transaction.

Residency Planning

Individuals who are considering selling their business or high level company leaders who are considering retirement often want to minimize the tax impact of such actions by attempting to change their residence. We work with a client to analyze the impact of moving the client’s residency and help establish an action plan to make sure all necessary steps are followed to successfully change the client’s residency. With the proper planning, tax savings can be achieved.

Business Expansion/Relocation Planning

If a business is considering expanding its business operations (including new products, new marketing methods, new locations, etc.), we assist the business by analyzing the state and local tax consequences of such proposed expansion. Our unique approach quantifies and evaluates the tax impacts associated with alternate locations or structures. With this analysis in hand, we negotiate with competing state and local officials for generous tax incentives. We are also able to suggest alternative legal structures that would minimize the tax consequences. The tax types impacted depend on the industry, type of expansion and the states and localities involved.

SALT Credits & Incentives

Similar to our Refund Checkup, we work with clients to review their tax filings to determine the availability of unclaimed state and local tax credits or incentives. The tax types impacted include all appropriate taxes for the client’s industry as well as other non‐tax incentives.

Effective Use Tax Rate Agreements

We work with our client and state governments to implement an effective use tax rate agreement. Depending on the state, the agreement generally allows a taxpayer to develop one rate for remitting use tax on most purchases, which substantially simplifies how use tax is remitted. Businesses that implement an effective use tax rate typically no longer need to analyze each purchase transaction covered by the agreement to determine taxability, but instead multiply monthly purchases by the effective rate and pay tax based on that rate. Not all states allow effective use tax rates and

• nly certain taxpayers can qualify.

Our State and Local Tax Planning services are performed in a three phase approach:

• 1. Phase I: Evaluation—We evaluate our client’s

business, including its structure, operations and future plans, in order to identify and design planning strategies that are consistent with the business

• perations. After presenting these potential tax

saving options, the client then chooses which options to pursue.

• 2. Phase II: Development—We then develop a

comprehensive implementation action plan for each planning strategy chosen by the client. The action plan specifies each step necessary to implement the strategies and assigns tasks and deadlines to the client, ZHF professionals, or other client service providers.

• 3. Phase III: Implementation—ZHF professionals take

responsibility for the action plan to ensure that the tax planning strategies are implemented in an effective and timely fashion. We work proactively with the client to address any unexpected roadblocks to ensure a successful implementation of the tax saving strategy. Tax planning strategies can be implemented for the following tax types: sales, use, gross receipts, income, franchise, real property, net profit, and personal property.

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ZHF Consulting LLC • 41 South High Street, Suite 3625 • Columbus, Ohio 43215 614‐782‐1440• www.zhfconsulting.com

OUR SERVICES

In today's political climate, governments at all levels often pursue policy changes that directly impact businesses and

• rganizations,

who frequently realize these changes only after they have gone into effect. The need to understand and navigate the regulatory and legislative process is greater than ever. ZHF Consulting LLC professionals have the necessary experience working with all levels of government officials to address policy dynamics impacting our clients. Unlike many firms, ZHF Consulting takes a very structured and comprehensive approach to our policy and government affairs efforts. First, we gain an understanding of our client’s business, goals and

• philosophy. Once specific legislative goals are

identified, we develop a work plan designed to identify the steps necessary to successfully obtain the results our client is seeking. Our work plan assigns each task to ZHF Consulting or client personnel and provides a target completion date. This disciplined approach ensures maximum effectiveness.

We assist clients in the following areas:

General Advocacy

Our team is uniquely qualified to assist clients on a wide range of policy issues and law

• changes. For instance, the members of our

Government Affairs team have served as general lobbyists for several publicly traded companies, universities, and trade associations. We use our disciplined work plan to advocate on behalf of our clients to federal, state and local policy makers and regulators.

Federal Advocacy

Those that have worked within the halls of Congress are uniquely situated to help clients navigate Washington D.C. on a variety of levels. ZHF Consulting is proud to have a former congressman, Steve Austria, as part of our team. Working with members of Congress and federal regulatory bodies allows ZHF Consulting to impact all levels of government for our clients. Additionally, it helps ZHF Consulting maintain strong relationships with Ohio's own congressional delegation.

State Advocacy

At the state level, we leverage our relationships with legislators, regulators and policy makers to advocate for effective change to both statutory and regulatory code, as well as policy and guidance issued by state agencies.

Regulatory Issues

Our team can assist clients in overcoming hurdles and roadblocks that often occur in the governmental process by navigating agencies and working with bureaucrats.

Industry Impact Analysis

Understanding the burden that laws and regulatory policy place on an industry is often the first step in justifying improvements or preventing undesirable changes. The ZHF Consulting team can develop a white paper analyzing current or proposed laws or regulatory policies which apply to an industry. Such a document is an important resource for policy makers to ensure a clear understanding of an industry.

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ZHF Consulting LLC • 41 South High Street, Suite 3625 • Columbus, Ohio 43215 614‐782‐1440• www.zhfconsulting.com ZHF Consulting LLC • 41 South High Street, Suite 3625 • Columbus, Ohio 43215 614‐782‐1440• www.zhfconsulting.com

Our team

ZHF Consulting LLC provides specialized consulting and lobbying services for our clients related to public policy issues (legislative and regulatory) at all levels of government ‐ the federal, state and local level. Our unique team of experienced professionals have combined over 100+ years of service and experience and as such, have served as former federal and state legislators, including a U.S. Congressman, State Senators, and members of the Ohio House of Representatives, some

• f which also served in leadership positions of both the

Ohio Senate and Ohio House. Other members of our team include former state officials that have held various administrative positions, including Ohio tax commissioner, cabinet member, state racing commissioner, and government affairs director for the Ohio Department of Job & Family Services and Ohio Department of Administrative

• Services. Many on our team also bring experience from the

private sector, as well. We leverage our solid reputation, extensive experience and key relationships to provide high‐ value government affairs services. The value we bring to our clients is our understanding of the process and our strong relationships. Our experienced consulting team understands how government works and has a proven track record of leveraging that understanding to achieve maximum results for our clients. ZHF Consulting represents businesses, industries and trade associations of all sizes, as well as others who are affected by legislative activity. No matter is too big or too small.

Our Team of Professionals includes:

Steve C. Austria President

steveaustria@zhfconsulting.com 614‐349‐4820

Steve Austria, President of ZHF Consulting, is a former U.S. Congressman, state Senator, and state Representative with 36 years

• f public service and private sector business experience, including 20

years as a financial advisor.

Ron Amstutz Senior Advisor

ronamstutz@zhfconsulting.com 614‐782‐1545

Ron Amstutz, Senior Advisor, is the former Speaker Pro Tempore of the Ohio House of Representatives, and a 36‐year member of the Ohio House and Ohio Senate.

Richard S. Bitonte V.P. of Government Affairs

rbitonte@zhfconsulting.com 614‐782‐1555

Richard Bitonte has over 20 years of government and lobbying experience, having worked for the State of Ohio as the government liaison for the departments of Job and Family Services, and Administrative Services, as well as managing his own firm.

Bob Doyle Senior Vice President

bobdoyle@zhfconsulting.com 614‐782‐1551

Bob Doyle, Sr. Vice President, is a former 5 term member of the Ohio House of Representatives and has an extensive business background.

Thomas M. Zaino, JD, CPA

tzaino@zhfconsulting.com 614‐349‐4810

Thomas Zaino is the Managing Member of Zaino Hall & Farrin and formerly served as Tax Commissioner for the State of Ohio. He is an attorney and CPA that specializes in state and local taxes.

Sarah Meister Government Affairs Assistant

smeister@zhfconsulting.com 614‐782‐1440

Sarah Meister is the Executive Administrative Assistant for our Government Affairs team and brings over 30 years of business and legal experience to the group. To further discuss our ZHF Consulting services, please contact one of the professionals listed above.