Amy F. Merrill, CFP® (headshot #3459)
Vice President
Windham Brannon Financial Group

amerrill@wbfinancial.com
678-510-2720

Amy has extensive experience in financial planning issues for corporate executives and directors. Amy’s responsibilities within Windham Brannon Financial Group, Inc. include overseeing client relationships, developing planning strategies, communicating with clients, preparing financial plans, and coordinating the implementation of these plans.  Amy’s strength in managing all facets of our clients’ financial needs is critical to delivering the high level service our clients deserve.

Specialization Includes:

• High Net Worth Individuals
• Corporate Executives
• Widow(er)s/Divorcees
• Wealth Management

Career Highlights

Prior to joining Windham Brannon, Amy gained valuable experience with SunTrust Bank in Atlanta where she was a Vice President in the Private Client Division.

Education and Affiliations

• University of North Carolina at Chapel Hill – B.S. in Business Administration with a concentration in Finance
• CFP®, Certified Financial Planner

Barbara Coats, CPA

bcoats@windhambrannon.com
678-510-2724

Barbara is one of three Windham Brannon principals who have received the Distinguished Member Award from the GSCPA.  Part of what earned her that distinction is her frequent appearances on radio talk shows, her informative speeches held in conjunction with GSCPA events, and her authoritative articles published in journals such as Georgia Trend.

Specialization Includes:

• Tax Planning for High Net Worth Individuals and Business Entities
• Income Tax, including tax planning, preparation and agency examinations
• Inbound and Outbound International Investment
• Financial and Retirement Planning
• Manufacturing
• Technology
• Real Estate
• Mining
• Construction
• Professional Service Organizations

Career Highlights

Prior to joining Windham Brannon, Barbara worked with KPMG Peat Marwick for nine years.

Education and Affiliations

• University of North Carolina at Chapel Hill – Phi Beta Kappa
• American Institute of Certified Public Accountants (AICPA)
• North Carolina Association of CPAs (NCACPA)
• Georgia Society of Certified Public Accountants (GSCPA)
• Planned Giving Advisory Board of Community Foundation of Greater Atlanta
• Member of the Board of Directors for the Georgia School Council
• Trustee of the Atlanta Tax ForumBoard Member of the Schenck School, Finance and Investment Committee

Brent A. Wilkinson, CPA, JD (headshot #3277)

bwilkinson@windhambrannon.com
678-510-2732

With over 21 years of experience, Brent leads Windham Brannon’s well-respected flow-through taxation practice area.  This practice involves creative and insightful planning for structuring business entities, including joint ventures, limited liability companies, S-corporations, to maximize the tax benefits for the owners.  He assists his clients with tax planning for sale transactions, ownership changes, and purchase transactions; including involvement with cost segregation studies for office, retail, warehouse, and hotel properties, as well as financial modeling, projections, budgeting, and analyzing tax-deferred transactions.

Brent is a frequent speaker on the topics of taxation of structuring partnerships and LLCs, real estate, tax-deferred exchanges, and designing financial plans that consider business entities with estate planning.  He regularly instructs in the Management Program at Georgia Tech.

Specialization Includes:

• Joint Ventures
• Limited Liability Companies
• S-corporations
• Real Estate
• Private Equity Funds
• Technology
• Pharmaceutical Benefits
• Professional Services

Career Highlights

Brent began his career in accounting with Windham Brannon in 1988.

Education and Affiliations

• University of Georgia – B.S. in Management and Insurance
• Georgia State University – Post-Graduate Study in Accounting
• Georgia State University College of Law – J.D.
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)
• Real Estate, Estate and Taxation Sections of the Atlanta Bar
• Real Estate Roundtable for GSCPA

Carolyn C. Riticher, CPA, CVA (headshot #3148)
Chief Operating Officer

criticher@windhambrannon.com
678-510-2738

In her role as Chief Operating Officer, Carolyn oversees the firm operations, including advising on the development, delivery and improvement of the firm’s services. This role is in addition to her duties as a firm principal, where she manages the work of her clients with dedication, skill and enthusiasm.  Carolyn has over 25 years of experience in corporate accounting, tax research, planning and return preparation, auditing, litigation support and business valuation. Carolyn has extensive experience with complex tax planning for both businesses and individuals.

Specialization Includes:

• Stock Options and Other Executive Compensation
• Business and High Net Worth Individual Planning and Tax Preparation
• Private Equity Group Taxation and Planning
• Consolidated Group Taxation
• Structuring Acquisitions and Dispositions
• Debt Restructurings
• Minimizing the Impact of a Change in Ownership
• Accounting Method Changes
• Professional Liability Claims Support
• Evaluation of Economic Damages
• Expert Consulting and Testifying Services
• Business Valuation
• Forensic Accounting
• Record Reconstruction

Career Highlights

Before joining Windham Brannon, Carolyn held controller positions in private industry, as well as working as an Audit Senior with Arthur Young and Company (later becoming Ernst and Young).

Education and Affiliations

• University of Kentucky in Lexington – B.S. in Accounting, Summa Cum Laude
• Georgia State University – Post-Graduate Study in the Masters of Professional Accountancy Program
• American Institute of Certified Public Accountants (AICPA) – Current Member of Governing Council and Nominating Committee
• Georgia Society of Certified Public Accountants (GSCPA) – Distinguished Member Award in 1997 and Former President

Charles L. McGimsey, CPA, CFE (headshot #3717)
President & CEO

cmcgimsey@windhambrannon.com
678-510-2739

As President and CEO of Windham Brannon, P.C. CPAs, Charlie is leading the Firm in its fifth decade with the same dedication to superior client service that has been its trademark since inception. Charlie serves numerous companies and their owners, providing advice that considers past performance but places great emphasis on action plans for the future. As a Certified Fraud Examiner (CFE), he has provided expert consulting and witness services in large fraud cases, disputes on lost profits, insolvency determination, financial projections, business valuation, income tax matters, professional malpractice, and claims administration for class action settlements.

Charlie has also supervised complex and sensitive engagements for the U.S. Treasury Department and the Office of Inspector General as well as Sarbanes-Oxley compliance projects for large public companies.

Specialization Includes:

• Closely-Held Businesses
• Corporate Partnerships
• Individual Taxation
• Litigation Support
• IRS Controversy
• Sarbanes-Oxley Compliance

Career Highlights

Charlie has been with Windham Brannon since 1988 and has held the position of Managing Partner since 1996.

Education and Affiliations

• East Carolina University – Bachelor of Science Business Administration
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)

Christopher Rouse, CPA (headshot #3760)

crouse@windhambrannon.com
678-510-2741

Chris has 40 years experience as a practicing CPA, providing audit services to a wide variety of clients and serving as a business advisor and project consultant to businesses ranging from start-up not-for-profit enterprises to public real estate companies and financial institutions.  In addition to his significant audit experience, he has handled a variety of special projects for clients.  While his current primary role is providing consultation and assistance on accounting issues for the Firm’s clients, he is also responsible for the quality control of the Firm’s audit and accounting practice and serves as concurring review principal for most of the Firm’s audits. He also performs peer reviews for a number of large and small public accounting firms and provides litigation support services, primarily in accountant’s malpractice cases. Chris is a frequent speaker and instructor at accounting and auditing seminars all over the country.

Career Highlights

During his career Chris has served in leadership positions on numerous committees and task forces of the American Institute of CPAs, the Georgia Society of CPAs and other organizations.  Some of particular note are –

• AICPA Technical Standards Committee (Ethics)
• AICPA Technical Issues Committee (Audit)
• AICPA Peer Review Committee
• Department of Labor ERISA Advisory Council
• GSCPA Assurance Services Section
• GSCPA Peer Review Committee

Chris has received several prestigious leadership and service awards from these organizations, including –

• Exceptional Leadership Award, GSCPA
• Outstanding Discussion Leader Award, GSCPA
• Outstanding Section Leader (Assurance Services), GSCPA

Education and Affiliations

• Florida State University – B.S.
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)

Dale R. Baumann, CPA, JD (headshot #3228)

dbaumann@windhambrannon.com
678-510-2745

Dale has 20 years of experience and specializes in providing personal financial planning and tax consulting/compliance services to high net worth individuals, corporate executives, and family office groups.  His clear and understandable communication style with clients and professional staff bring clarity to complicated matters.  As a result, he was a regular instructor for KPMG’s national training sessions for topics such as fiduciary income taxation and personal financial planning. He also authored numerous articles and performed technical research on tax and financial planning topics.

Specialization Includes:

• Not-for-Profit
• Family Office Groups
• High Net Worth Individuals
• Income, Estate, Gift and Generation-Skipping Tax Compliance and Consulting
• Charitable Planning
• Retirement Planning
• Investment Planning

Career Highlights

Prior to joining Windham Brannon, Dale had been with KPMG, LLP for over 15 years.  While Tax Partner with KPMG, Dale served as a leader for tax and personal financial planning issues and was partner-in-charge of the Private Client Advisory Services in the Western and San Francisco Bay areas.

Education and Affiliations

• University of Florida – B.S. Accounting
• University of Florida – J.D.
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)

Dave Peacos, CPA, CFF (headshot #3638)

dpeacos@windhambrannon.com
678-510-2747

Dave leads Windham Brannon’s Risk Advisory Services (RAS) team.  Throughout his 24-year career, Dave has helped both public and private companies fulfill their compliance requirements. His experience includes many consultative type engagements, such as Sarbanes-Oxley compliance, corporate fraud investigations, business valuations, corporate bankruptcy, and corporate turnarounds.

Specialization Includes:

• Enterprise Risk Management
• Fraud and Forensic Accounting
• Anti-Fraud Education and Awareness
• Business Consulting
• Internal Audits
• Information Technology Solutions
• Sarbanes-Oxley Compliance

Career Highlights

He began his public accounting career in 1985 at Ernst & Young in New Haven, Connecticut, and in 1993, he became a partner of Holstein and Peacos CPAs in Fort Lauderdale, Florida. Dave has obtained the professional certifications of Certified Public Accountant (CPA), Certified in Financial Forensics (CFF), and Certified Valuation Analyst (CVA).

Education and Affiliations

• University of New Haven – B.S. Accounting
• Nova Southeastern University – Masters of Accounting
• Georgia Chapter of Certified Fraud Examiners – Board Member
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)
• GSCPA Forensic & Valuation Services
• Atlanta Enterprise Risk Management Roundtable

David H. Kloess, CPA (headshot #3493)

dkloess@windhambrannon.com
678-510-2748

With over 20 years of client service expertise, David leads Windham Brannon’s assurance practice, including the growing corporate governance practice. David not only provides highly technical expertise to solve the accounting and financial reporting needs of his clients, he focuses on helping these businesses succeed by proactively engaging management and owners to understand their challenges and available opportunities to develop and provide valuable advice and planning.

Specialization Includes:

• Manufacturing
• Service
• Retail
• Hospitality
• Technology
• Real Estate
• Construction
• SEC Reporting
• Mergers and Acquisitions Due Diligence / Quality of Earnings Assessment

Career Highlights

Prior to joining Windham Brannon, David was an Audit Partner with BDO Seidman, LLP, working in their Washington, DC and Atlanta offices.

Education and Affiliations

• University of Alabama – B.S. Accounting
• Served on the Professional Advisory Board at the University’s Culverhouse School of Accountancy
• Midtown Atlanta Rotary Club – Treasurer
• Association for Corporate Growth
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)

Denise Mummert, CPA (headshot to come)

dmummert@windhambrannon.com
678-510-2750

Denise offers clients years of experience in both public accounting and private industry. She has extensive knowledge of mergers and acquisitions and income tax compliance and planning techniques, capitalizing on opportunities for both tax deferrals and permanent tax savings for businesses and their owners.  Denise has led appeals processes with the IRS securing millions of dollars in tax reductions, performed sales tax recovery studies resulting in refunds in overpaid taxes in the hundreds of thousands of dollars, and assisted in structuring acquisitions and divestitures with consideration totaling over $3 billion.

Specialization Includes:

• Law and Consulting Firms
• Manufacturing
• Technology
• Income, Sales, Payroll, and Property Tax Planning and Compliance
• International and Multistate Businesses

Career Highlights

Prior to joining Windham Brannon, Denise spent seven years with John H. Harland Company as Director of Taxation. She also has eleven years of experience with Deloitte and Touche and spent two years with First Financial Management Corporation as Assistant Vice President of Tax Research and Planning.

Education and Affiliations

• Duke University – Masters in Business Administration
• Duke University – Bachelors degree, Magna Cum Laude
• Duke Business School Fellow and Martin L. Black Fellow in Accounting
• Georgia Society of Certified Public Accountants (GSCPA) – past president
• American Institute of Certified Public Accountants (AICPA)

Gregory M. Spangler, CPA (headshot #3359)

gspangler@windhambrannon.com
678-510-2758

With over 16 years of public accounting experience, Greg derives his greatest satisfaction in guiding clients through complex issues and transactions. “Clients appreciate being treated with respect, regardless of their size. Being responsive and committed to their needs is of utmost importance to me.”

Specialization Includes:

• Financial Services
• Manufacturing and Distribution
• Transportation
• Technology/Telecommunications
• Mergers and Acquisitions
• International Financial Reporting Standards (IFRS)
• SEC Reporting Requirements (1934 Act Filings)
• Sarbanes-Oxley 404 Compliance
• Going Private Transactions

Career Highlights

Prior to joining Windham Brannon, Greg was with the international accounting firm BDO Seidman in Atlanta from 1993 to 2005, where he was recognized by the firm’s chairman for outstanding client service.

Education and Affiliations

• University of Georgia – BBA and MACC
• Georgia Society of Certified Public Accountants (GSCPA)
• American Institute of Certified Public Accountants (AICPA)

Heidi L. LaMarca, CPA (headshot #3240)

hlamarca@windhambrannon.com
678-510-2759

With almost 20 years of experience, Heidi has expertise in the areas of financial statement audits, reviews, and compilations for real estate, manufacturing, retail/wholesale, and service industries as well as not-for-profit organizations, such as private schools, HUD-financed apartment buildings, membership organizations, and charitable organizations.

Heidi also oversees the fast-growing practice area of employee benefit plan services, which includes Employee Benefit Plan audits, Form 5500 filings and advisory services. She enjoys working with professionals in the human resources area of businesses to ensure they are compliant with the ever-changing rules and regulations.

Specialization Includes:

• Employee Benefit Plan Audits
• Real Estate
• Service Companies
• Manufacturing
• Distribution
• Not-for-Profit
• Internal Control Reviews
• Sarbanes-Oxley Compliance
• Due Diligence

Career Highlights

Heidi joined Windham Brannon in 1994 after beginning her career in auditing with KPMG in Atlanta.

Education and Affiliations

• Florida State University – B.S. Accounting
• Georgia Society of Certified Public Accountants (GSCPA)
• American Institute of Certified Public Accountants (AICPA)
• AICPA Executive Committee of the Employee Benefit Plan Audit Quality Center
• American Society of Pension Professionals & Actuaries Benefits Council of Atlanta
• Women in Pensions

James W. Heard, CFP® (headshot #3480)
President
Windham Brannon Financial Group

jheard@wbfinancial.com
678-510-2770

Jim has over 25 years of experience in the financial services industry and serves as president of Windham Brannon Financial Group (WBFG), a wealth management firm that is a member of the Windham Brannon family of companies. WBFG works closely with its 150 clients in making wise decision about their wealth and overseeing close to $400 million of their clients’ investments.

Specialization Includes:

• High Net Worth Individuals
• Financial Planning
• Investment Monitoring

Career Highlights

Prior to becoming President of Windham Brannon Financial Group, Inc. in 1999, Jim owned and managed Monarch Capital, a Registered Investment Adviser.

Education and Affiliations

Jim is a graduate of Davidson College and in addition to his Certified Financial Planner (CFP®) designation; he also has CLU and ChFC designations. He is a member of the fee-only National Association of Personal Financial Advisors (NAPFA) and the Financial Planning Association (FPA).

John F. Edgar, Jr., CPA, PFS (headshot to come)
President
Windham Brannon Personal Planning Services, P.C. CPAs

jedgar@windhambrannon.com
678-510-2773

John F. Edgar, Jr., CPA/PFS is President of Windham Brannon Personal Planning Services, P.C. His focus is advising and administering family limited partnerships. His clients also depend on him for advice in solving estate and gift tax matters, risk management, charitable planning, family wealth succession issues, monitoring bank trust department relationships and entity selection for holding and protecting assets.

Specialization Includes:

• Family Limited Partnerships
• Charitable Trusts

Career Highlights

John joined Windham Brannon, P.C. in 1970 following graduation from Georgia State University. In 1976, John was admitted as partner. John became President of Dellinger Management Co. in 1989, a management company providing strategic planning services exclusively for a group of commonly controlled businesses. In 1992, John obtained accreditation from the AICPA as a Personal Financial Specialist (PFS) and returned to Atlanta to his practice as an independent CPA/PFS.

Education and Affiliations

• Georgia State University – B.B.A. in Accounting
• Georgia State University – M.B.A. with a major in Insurance (Estate Planning)
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)
• Trustee and Past President of the Georgia Federal Tax Conference

John G. Henriquez, CPA (headshot #3394)

jhenriquez@windhambrannon.com
678-510-2774

John Henriquez has close to 20 years of experience in the audit and assurance field serving a range of businesses from entrepreneurial, closely-held enterprises to middle-market international public companies.  John frequently participates in time-sensitive, value-added assignments, including buy-side due diligence projects where he helps identify potential issues as well as potential cost savings and operational efficiencies. Additionally, he assists clients by performing agreed-upon procedures to obtain satisfactory documentation and lender support in order to finance transactions, and advises them through complex business combinations.

Specialization Includes:

• Technology
• Mergers and Acquisitions Due Diligence
• Real Estate
• Professional Services
• Manufacturing/Distribution

Career Highlights

John has over 13 years of audit experience with national accounting firms.  Prior to joining Windham Brannon, he served as a Senior Manager with Grant Thornton, LLP.

Education and Affiliations

• University of North Carolina at Chapel Hill – B.A. Economics and International Studies
• Technology Association of Georgia
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)

Kristi B. Johnson, CPA (headshot #3205)

kjohnson@windhambrannon.com
678-510-2788

Kristi has been with Windham Brannon since 2000. She specializes in complex tax compliance and planning for high net worth individuals, including privately held businesses, estate and gift planning, foundations, and trusts. She enjoys building relationships with her clients and providing them with comprehensive financial planning analysis.

Specialization Includes:

• High Net Worth Individuals
• Private Equity Groups
• Family Partnerships
• Stock Option Analysis
• Philanthropic Planning

Career Highlights

Prior to joining Windham Brannon, Kristi received seven years of private industry experience at SunTrust Bank.  As a Trust Officer at SunTrust, Kristi was responsible for the tax compliance and planning for approximately 400 trusts.  In this capacity, she also assisted with investment and tax planning for high net worth individuals.

Education and Affiliations

• Kennesaw State University – Bachelor of Business Administration
• Institute of Certified Bankers
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)

Lee G. Hodges, CPA (headshot #3201)

lhodges@windhambrannon.com
678-510-2793

Lee’s primary focus is in the area of corporate and individual tax planning and research.  In addition, Lee is experienced in litigation support and provides consulting in claims assurance and analysis services, including business interruption, third-party claims, and subrogation.  Lee has been published in Taxation for Accountants.

Specialization Includes:

• Corporate and Individual Tax Planning and Research
• Advising and Planning for Closely-held Companies and Stockholders
• Litigation Support and Claims Assurance Consulting
• Industries of specialization include: Franchise, Retail, Broker/Dealers and Investment Banking

Career Highlights

Prior to joining Windham Brannon, Lee worked for the accounting firm of Coopers & Lybrand in Orlando, Florida, where she participated in corporate, partnership, individual, and fiduciary tax compliance, planning, and research, and business consulting.

Education and Affiliations

• University of Central Florida – B.B.A.
• University of Georgia – B.A. in Art
• University of Central Florida – Master of Science in Taxation
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)
• Associate Member of Certified Fraud Examiners

Mary Beth Saylor, CPA (headshot #3268)

msaylor@windhambrannon.com
678-510-2803

Mary Beth has been with Windham Brannon since 1999, and during that time has earned the trust of and built close working relationships with some of the Firm’s largest family groups and business entities.

Specialization Includes:

• High Net Worth Individuals
• Closely-held Family Business Operations
• Manufacturing
• Construction and Real Estate
• Complex Tax Planning
• Estate Planning
• Federal and State Income Tax Audits

Career Highlights

Mary Beth’s background includes private industry experience and more than 17 years in public accounting.

Education and Affiliations

• University of Georgia – B.B.A.
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)

Matthew H. Levin, CPA (headshot #3338)

mlevin@windhambrannon.com
678-510-2805

Matt leads the Firm’s Business Tax Services team. He brings years of leadership, knowledge, and effective strategy to the complex financial matters of high net worth individuals and their businesses.

Specialization Includes:

• Closely-held S-Corporations, C-Corporations, and Family Partnerships
• Public Companies and Consolidated Corporate Groups
• Business Mergers & Acquisitions
• High Net Worth Individuals and Business Executives
• Complex Tax Planning
• Multi-State Tax Issues
• Representation Before the Internal Revenue Service and Other Taxing Jurisdictions
• Real Estate Management and Development Businesses
• Professional Service Businesses
• Manufacturing and Distribution Businesses
• Technology Businesses
• Litigation Support Work—Analysis and Expert Testimony

Career Highlights

Prior to joining Windham Brannon in 1988, Matt was Vice President of Corporate Tax at Days Inns of America, Inc. Having served in industry as a corporate tax executive, Matt brings an added dimension to serving the tax planning needs of business executives and owners: “I know what it’s like to sit in their chair and make real-time financial decisions that will affect their company today, and in the years to come.”  Matt served as a Tax Manager at Coopers & Lybrand before being recruited by Days Inns.

Education and Affiliations

• Florida State University – B.S. in Accounting and Finance
• Georgia State University – Master of Taxation
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)
• Atlanta Estate Planning Counsel
• Atlanta Tax Forum
• High Museum of Art – Board of Directors and Finance Committee

Richard D. Yelton, CPA (headshot #3291)

ryelton@windhambrannon.com
678-510-2811

Rich leads Windham Brannon’s Restaurant and Franchise Services practice and has been a part of the firm since 1997. He specializes in federal and multi-state income tax planning and compliance for companies ranging from large public companies to family owned private businesses. Rich assists clients implement strategies related to income tax minimization and business restructuring planning.

Specialization Includes:

• Restaurant and Hospitality
• Federal and Multi-State Income Tax Planning and Compliance
• Mergers and Acquisitions
• Private Equity Owned Businesses
• Income Tax Credit Utilization

Career Highlights

Prior to joining Windham Brannon, Rich worked with KPMG where he served clients with U.S. and international corporate tax planning matters.  Rich is the recipient of the 2001 Ernst & Young Corporate Reorganizations Award and the 2000 PriceWaterhouse Coopers Corporate Taxation Award.

Education and Affiliations

• University of Dayton – B.S. Accounting
• Georgia State University – Masters of Taxation
• Georgia Restaurant Association – Finance Committee
• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)
• Atlanta Tax Forum