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Robert E Gyemant, CPA 15602 Moondust Drive Dallas, TX 75248 214 725 0534 rg91850e@westpost.

net Consultant Dallas, Texas 2009 Three separate assignments for multi-national finance and tax matters for NASDAQ and NYSE clients, working with Grant Thornton, Deloitte and Tatum Partners, emp hasis on FAS109/FIN48; transfer pricing, international compliance with new EU re quirements Lighting Science Group Corp. Dallas, Texas 2007- May 2009 Director of Finance and Tax Publicly-held services and manufacturing company with four subsidiary business s egments, plants in five countries and four states. Responsible for US, state and local, and foreign taxation filings and resolution of disputes with tax authori ties. Coordination with external auditors, mentoring and supervision of tax and accounting staff in US, EC, Mexico, Japan and Australia. Prepared consolidated tax returns for both domestic and international Form 8832 foreign entity classification Tax Planning for transfer pricing, deferred compen sation and stock compensation issues Responsible for supervision of sales tax au dit resolution in several jurisdictions FAS 109 and FIN 48 Sales and Use and property tax filings in Texas, California and sixteen other st ates SEC compliance and reporting APB 23 123(R) Implementation of Dynamic(Great Plains)software reporting systems for accounting and tax reporting Outsourced payroll and HR services Monthly closing processes SOX compliance Transfer Pricing Agreements FAS 157 issues Consult and advise segment managers on local tax issues Participated in 5 acquis itions within a 9 month period Prepared memoranda for goodwill impairment and de duction matters Net operating loss calculations and carry forwards Mexican GAAP/ Dutch GAAP Section 263A calculation Implemented Hyperion software Coordination of third-party tax counsel and preparers in US, UK and Holland Form s 5471, 1118 Sec. 338 election Independent Consultant- Dallas, Texas 2007 Three separate mid-term tax and technical accounting consulting projects with mi d-size and large multinational NYSE companies regarding multistate franchise, sa les and use, income tax and FASB compliance, with FAS 123(R) 142, FAS144, FAS 15 7, SOX, internal control process improvements, FAS 109/FIN48 reporting with nati onal consultants Tatum LLC and external auditors, Deloitte, Grant Thornton, and PWC Due Diligence on acquisitions Coordination with outside counsel Monthly closings with Mexican GAAP and US GAAAP Push-down accounting Mentoring of tax reporting employee group for income, state and local tax Limite d partnership taxation issues with multilevel ownership(Form 8865) US/foreign AP B 23, 123(R) Supervision of FAS fixed asset process Transfer pricing Goodwill impairment Settlement of state tax audit delinquencies Trio Industries Group, Inc. Dallas, Texas 2001-2006 Director of Finance

Startup to publicly-held manufacturer of construction materials utilizing DuPont proprietary coatings technologies, including development of patents and license s. Coordinated German partnering with manufacturers, US distribution planning. F AS109, FIN 48(initial study), Provisioning, tax filing preparation and reviews. Monthly true-ups and reconciliations. Latin American operations. Divestitures and split-offs Deferred tax analysis and preparation of provisioning Financial tax footnotes Tax calendaring and accounting FAS 109 Coordinate with outside counsels all tax filings and settlement of tax audits Ha ndle state and local tax examinations Foreign travel FAS fixed asset supervision Transfer pricing studies/costing of inventories SOX 404 study Strong Sales, use and local tax filing experience Oracle implementation/conversi on PayPro Resources, Inc. Anaheim, California 1998-2001 CFO Privately-held employer of 9000 persons, providing payroll, HR, insurance benefi ts to a series of industrial and services clients. Prepared for IPO process, inc luding new ERP systems, imposition of internal controls, tax compliance matters. Implementation of PeopleSoft Forensic audits Resolved major 941 tax filing issues with IRS Substantial tax research and analy sis Coordination with external auditors and general counsel Dealings with Board of D irectors and investors Left for new opportunity in Texas Neisar, Cecchini and Gyemant San Francisco, and Palo Alto California 1994-1998 Family Office International portfolio companies tax matters Represented international clientel e regarding tax, SEC, corporate, real estate matters, dealing with Master Limite d Partnerships and multilevel partnership forms, including special purpose vehic les. All tax strategy and analysis for real estate ventures. Represented manufac turers with tax incentive programs for development of facilities. Participated a s boutique Northern California law firm with Big Four (Six) firms and national l aw firms in tax matters. Appearance in Tax Court representing clients, including preparation of pleadings Venture capital clients in Biotech specialties Researc h Consortium membership ABA in transfer pricing to recommend regulations to IRS Ernst & Young Oakland, California 1990-1994 Manager-Tax and Manager, International, specialization in corporate transactions EDUCATION UCLA, Los Angeles, California A.B. Accounting and Liberal Arts Univ of California JD Certified Public Accountant (California) SKILLS ERP systems (People Soft, Lawson,Oracle,Solomon. Axapta(Great Plains)and Hyperio n/Essbase Tax research software(RIA, CCH, Lexis/Nexis) Tax Software TaxStream, Lacerte, Prosystems MS office(Word, Excel, Powerpoint) Fluent Bilingual Spanish