Licenses:	Certified Public Accountant, California Board of Accountancy #33086, since 1981 Real Estate Salesperson, California Department of Real Estate #01462085, since 2004
Education:	BS degrees in Accounting and Music, University of Utah, 1979 MBA degree in Taxation, Golden Gate University, 1987
Experience:	Jay R. Witt, CPA, Sole Owner, since October 2000 Marshall, Witt & Company, San Francisco, Associate then Partner, 1987-2000 KPMG Peat, Marwick, San Francisco, Senior Manager (including service on tax staff of merged predecessors, Forbes & Co and KMG Main Hurdman), 1979-1987
Organizations:	American Institute of Certified Public Accountants California Society of Certified Public Accountants, San Francisco Chapter Estate Planning Council of the East Bay San Francisco Estate and Personal Financial Planning Interest Group Association of Certified Fraud Examiners AICPA Forensic and Valuation Services Section
Areas of Practice Experience:	Tax planning and compliance for individuals, businesses, trusts, and estates. Tax and financial planning advice with respect to family wealth matters, particularly with respect to life transition and wealth transfer issues. Extensive experience working with clients, their attorneys, and other advisors in the financial and tax aspects of business decisions and conflict resolution. Particular experience in estate matters such as planning, trust funding decisions, estate tax return preparation, audit representation before tax authorities, trust and estate accountings and litigation support. Experience in consulting with respect to closely-held family business decisions. Additional specialized industry experience in vineyard operations, food and entertainment and professional service providers, including physicians and attorneys. Extensive experience working with not-for-profit organizations. On-going consulting specifically for CPAs and other financial service professionals as a technical advisor. Broad experience in analyzing matters of current or potential financial conflict and in serving as either a consultant in developing creative solutions and problems resolution or as an advocate, mediator or expert witness in more formal actions.