Abo Cipolla Financial Forensics, LLC • Curriculum Vitae North Jersey Office (Correspondence) 851 Franklin Lake Rd. • Franklin Lakes, New Jersey 07417 (201) 490-1117 Practice Joseph Cipolla specializes in forensic accounting and litigation support services, including extensive experience with complex commercial disputes in various venues throughout the United States, damages assessment, valuation, high-net worth matrimonial dissolution in Manhattan, New Jersey, Brooklyn, Westchester and Long Island, as well as mergers & acquisitions and federal, state and international income taxation. He also has extensive experience with giſt and estate taxation and has successfully assisted high-profile, white-collar criminal defense firms in their representation of individual and corporate taxpayers in various criminal tax fraud investigations. Mr. Cipolla is a former trustee of the NJ Society of CPAs, was the inaugural Chair of the Valuation and Litigation Services Resource Group (NJSCPA), and has lectured on a variety of topics, including damages assessment, valuation, civil and criminal litigation matters and taxation. Mr. Cipolla formerly served as a Senior Tax Manager for nine years at the New York City office of Arthur Andersen. As such, he has significant experience with malpractice defense matters relating to income, giſt and estate taxation as well as mergers and acquisitions, ERISA audits, condominium association audits, attorney malpractice defense, etc. Selected Representations and Experience • Extensive experience with all aspects of litigation support, including complex commercial litigation, CPA/attorney malpractice defense, matrimonial dissolution (valuation, asset tracing, lifestyle analysis, analysis of QDROs, etc.), white- collar criminal defense, business and intangible asset valuation, damages assessment, and fraud investigations; extensive experience with business divorce, fair value and intra-family disputes, including those involving estates and trusts; provided expert testimony in various federal and state courts. • Extensive experience with federal, local and international tax matters; experience with large-case IRS audits; prepared protests of IRS proposed tax deficiencies for high-net worth individuals and corporations; supervised comprehensive multi-state planning and international debt restructuring projects; experience with LIFO, the uniform inventory capitalization rules and other accounting methods; extensive experience with CPA/attorney malpractice defense from a tax perspective. • Extensive experience with mergers, acquisitions, and joint ventures of domestic and multinational companies, including development and analysis of alternative structures for federal, foreign and state tax purposes; extensive experience with litigation support from a merger and acquisition perspective, including complex commercial disputes and CPA/attorney malpractice defense. • Extensive experience with giſt/transfer and estate taxation, related planning, related CPA/attorney malpractice defense, and other complex litigation involving estates and trusts. Education • Bachelor of Science in Accounting, University of Delaware School of Business and Economics, May 1981 Professional Credentials • Certified Public Accountant, New York. • Certified Public Accountant, New Jersey. • Accredited in Business Valuation (ABV) designation (specialty designation in business valuation issued by the American Institute of Certified Public Accountants). Joseph P. Cipolla, Jr., CPA/ABV/CFF/PFS, CFE [email protected] / [email protected] Website: www.cipollacpa.com / www.acffcpa.com Continued on page 2