R&A has been setting the standard for quality income tax planning and preparation for years. We pride ourselves in delivering quality, value-driven results on a timely basis to all our clients. In addition to preparing various levels of Individual, Partnership, LLC, S Corporation, Corporation, Estate and Trust returns, we work diligently to create an efficient tax environment for our clients in the following highly complex areas of taxation:

Residential and Commercial Real Estate
R & A serves a variety of clients in the real estate industry including residential/commercial builders, land developers, lessors of commercial and residential real estate, and investors.  Our highly qualified professionals meet the needs of our clients by implementing tax efficient strategies that, include:

• Entity classification and multi-tiered ownership
• Debt financing
• Ownership restructuring
• Cost Segregation
• Energy Efficient Commercial Building Analysis and Certification
• Local tax (e.g. speculative builders tax) minimization

International
R & A has followed the trend toward economic globalization by being prepared to serve those that desire maximum tax savings alongside maximum global profits all the while remaining in full compliance with the Internal Revenue Code's highly complex and dynamic reporting requirements.  Our talented staff plays an integral role in planning and executing international transactions in the following instances:

• Structuring outbound (investment by U.S. Persons abroad) investments including the selection of the most advantageous foreign entity type and planning for full compliance with the related U.S. reporting requirements
• Structuring inbound investment (investment by foreign persons in U.S. entities) including the selection of the most advantageous United States entity type and planning for full compliance with the related U.S. reporting requirements
• Structuring ownership of U.S. real property by foreign persons/entities
• Planning and documenting cross-border intercompany transfer pricing
• Foreign M & A and reorganization
• Maximizing U.S. income tax benefits on income from export sales
• Estate planning for Non-Residents with U.S. assets

Multi-State
R & A employs several strategies in maximizing state and local income taxes.  Its tax department is fully prepared to address complex issues related to:

• Unitary group reporting
• Apportionment of business income
• State and local tax credits
• Sales and use tax

Professional Services
R & A's diverse client group includes professionals in the health care, legal services, financial planning, and engineering and architecture industries.  These professionals benefit from tax savings that are the result of:

• Entity type selection
• Compensation/pay-out plan design and implementation
• Retirement plan design
• Buy-sell agreement design

Estate and Retirement Planning
R & A is well known for providing comprehensive and thorough planning for its clients.  Comprehensive planning requires having instruments in place that allow for the transfer of assets as desired by clients and that also minimize estate and gift taxes.  R & A employs professionals that are an integral part of the estate planning process.  Our success has come from, among other sophisticated techniques, utilizing:

• Private Foundations
• Charitable Remainder Unitrusts
• Family Limited Partnerships
• Management Succession Plans
• Grantor Trusts