Bader Martin, P.S. | Shareholders

It's been said that no journey is long with good company, and the road to success is no exception. You're in good company with Bader Martin. Collaboration just comes naturally here. The kind of professional collaboration that's based on trust, continuity, and experience with people you know and can rely on. Creative problem solvers who understand the importance of being accountable. The professionals of Bader Martin.

Walter R. Smith, CPA

Allan G. Steinman, MBA, CPA

Alvin Martin, PhD, CPA

Bart H. Wilson, MBA, CPA

Bradley A. Berg, CPA

Chris W. Strand, MST, CPA/PFS

David A. Stiefel, MBA, CPA/PFS

Lawrence R. Ross, CPA

Mary E. Dickinson, CPA

Rodney K. Fujita, CPA

Susan B. Queary, MAcc, CPA

David A. Thorpe, CPA

Ryan M. Bray, CPA

Scott F. Usher, MST, CPA

Sharron J. O'Donnell, CPA

Stephanie B. Ritchie, CPA

Walter R. Smith, CPA Managing Principal Principal, Tax Services Director, Real Estate Services				Email wsmith@badermartin.com Phone 206.667.0310

Walt Smith provides a blend of tax planning and business consulting services for privately held businesses and their owners. Many of his clients are new or emerging businesses, or companies struggling to meet the challenges of a demanding financial or operational climate. Walt has extensive work experience in tax and financial reporting for real estate developers, investors, owners, lessors and managers, and is a recognized expert in commercial and residential real estate and partnership syndication. PRACTICE EMPHASIS Strategic tax and transaction planning; family and closely held businesses, with additional emphasis on new and emerging companies and business turnarounds; real estate taxation for investors, owners, developers and managers; partnership syndication EDUCATION Bachelor of Arts in Business Administration, University of Washington			AFFILIATIONS Member, AICPA and WSCPA; Executive Committee and Board of Trustees, University of Washington Accounting Development Fund; Treasurer and Board of Directors, Glaser Foundation; Seattle CPA Tax Roundtable; Rotary Club of Seattle; Past President, DFK International/USA

Allan G. Steinman, MBA, CPA Principal, Tax Services Principal, Accounting and Assurance Services				Email asteinman@badermartin.com Phone 206.667.0314

Allan Steinman is an expert in accounting and business consulting for closely held and family-owned companies, as well as high net worth individuals and families. He also has significant expertise in tax consulting. Allan serves clients in a range of industries including professional services, retail, wholesale distribution, real estate, and manufacturing. PRACTICE EMPHASIS Law firms and other professional practices, family and closely held businesses and their owners, high net worth individuals and families, retirement planning, estate planning, charitable giving EDUCATION Bachelor of Arts in Business Administration, University of Puget Sound; Master of Business Administration, University of Puget Sound; Tax courses, Golden Gate University			AFFILIATIONS Member, AICPA and WSCPA; Board of Directors, Vice President, and Audit and Finance Committee, KUOW/Puget Sound Public Radio (NPR Affiliate); Board of Directors, Finance Committee Chair, Kline Galland Center; Secretary/Treasurer, Home of Peace Cemetery Association; Past President, Temple Beth El; Past Member of Board of Visitors, University of Puget Sound School of Business and Leadership

Alvin Martin, PhD, CPA Principal, Tax Services				Email amartin@badermartin.com Phone 206.667.0308

Alvin Martin provides accounting, business consulting and tax planning for family and closely held businesses and high net worth individuals. He is also a former faculty member of both the University of Washington and Seattle University. PRACTICE EMPHASIS High net worth individuals and families, family and closely held businesses, business planning, mergers and acquisitions, valuations consulting, real estate, strategic tax and transaction planning EDUCATION Bachelor of Science in Business Administration, University of Illinois; Master of Business Administration (Accounting), Texas Technical University; Ph.D. in Business (Accounting), Northwestern University			AFFILIATIONS Member, AICPA and WSCPA; Former Faculty Member, University of Washington and Seattle University; Chairman of the Board of Directors, Kline Galland Center; Founder, Board of Directors and Treasurer, The American String Project; Finance Committee, Gage Academy of Art

Bart H. Wilson, MBA, CPA Principal, Accounting and Assurance Services Director, Audit Services				Email bwilson@badermartin.com Phone 206.667.0315

Bart Wilson's work focuses on audits of privately held businesses in a range of industries, as well as employee benefit plans and not-for-profit organizations. He is one of a select number of practicing CPAs in the region with extensive experience in both public practice and private industry. Prior to joining Bader Martin, Bart spent ten years with the audit practice of PricewaterhouseCoopers and six years as a partner in a local firm. He has held senior positions in a real estate company and a coffee wholesaler, and also served as an independent CFO for a number of companies in the region. PRACTICE EMPHASIS Audits of family and closely held businesses, employee benefit plans, not-for-profit organizations; new and emerging businesses and business turnarounds EDUCATION Bachelor of Arts in Philosophy, Pomona College; Master of Business Administration, University of Washington			AFFILIATIONS Member, AICPA and WSCPA; Member, Seattle Rotary; Board of Governors, Washington Athletic Club; Instructor, AICPA and WSCPA; Instructor, University of Washington and NYU Graduate School of Business; Past Board Member, Seattle Police Foundation, Northwest Chamber Orchestra, the Bertschi School, Childhaven, and Northwest Center

Bradley A. Berg, CPA Principal, Accounting and Assurance Services				Email bberg@badermartin.com Phone 206.667.0313

Brad Berg provides a blend of audit, financial, and business consulting services for closely held and family-owned companies. He has extensive experience in business planning, mergers and acquisitions, corporate governance, and private and public debt and equity transactions. Brad began his professional career in the audit practice of PricewaterhouseCoopers, where he was admitted as a General Practice Partner. Prior to joining Bader Martin, he held senior finance officer positions with private and public companies in the professional services, technology, beverage, transportation, and real estate sectors. PRACTICE EMPHASIS Audits of closely held businesses, professional services, software and technology, new and emerging businesses, debt and equity transactions, mergers and acquisitions, not-for-profit organizations, employee benefit plans EDUCATION Bachelor of Arts in Accounting, with highest honors, University of Northern Iowa; Corporate Financial Management program, Harvard University Business School; Negotiation for Senior Executives program, Harvard University Law School			AFFILIATIONS Member, AICPA and WSCPA; Member, Financial Executives Institute; Board of Directors, Executive Committee, Audit Committee Chair, Junior Achievement of Washington; Board of Directors, Finance Committee, Audit Committee, Pacific Lutheran Theological Seminary; Centennial Committee and Past President of the Board of Directors, Childhaven

Chris W. Strand, MST, CPA/PFS Principal, Tax Services Director, High Net Worth Services				Email cstrand@badermartin.com Phone 206.667.0302

Chris Strand integrates tax strategies, wealth planning, and business consulting for high net worth individuals and families and their closely held businesses. He is an expert in addressing the unique needs of public-company executives, including compensation planning, stock-option consulting, wealth management, and estate planning. Chris is also well versed in real estate matters, including tax-deferred 1031 exchanges. PRACTICE EMPHASIS High net worth individuals, families, estates and trusts; corporate reorganizations; real estate ADDITIONAL CERTIFICATIONS Personal Financial Specialist (PFS), American Institute of Certified Public Accountants EDUCATION Bachelor of Arts in Business Administration, with highest honors, University of Washington; Master of Science in Taxation, with honors, Golden Gate University			AWARDS FIVE STAR Best Personal Wealth Manager, Seattle, 2008 AFFILIATIONS Member, AICPA and WSCPA; Chair, Seattle Tax Group; Executive Committee, Estate Planning Council of Seattle; Advisory Board, Golden Gate University; Board of Trustees, University of Redlands; Founder and Past Chair, Parents Council, University of Redlands; Instructor, Tax Executives Institute; Instructor, Washington State Bar Association; Instructor, National Business Institute

David A. Stiefel, MBA, CPA/PFS Principal, Tax Services Principal, Accounting and Assurance Services Director, Family/Closely Held Business Services Director, Litigation Support Services				Email dstiefel@badermartin.com Phone 206.667.0317

David Stiefel's work combines accounting and tax services with wealth planning and business consulting for family offices, high net worth individuals/families, and private and family-owned companies. He is experienced in goal setting and risk analysis, strategic planning and financial modeling. His clients operate in a range of industries, with an emphasis in distribution, hospitality, professional services, retail and real estate. David also has significant professional experience in the areas of forensic accounting, litigation support and expert testimony. PRACTICE EMPHASIS Family and closely held businesses, family office services, tax planning, wealth planning and financial analysis, mergers and acquisitions, litigation support/expert witness ADDITIONAL CERTIFICATIONS Chartered Financial Consultant (ChFC), The American College; Personal Financial Specialist (PFS), American Institute of Certified Public Accountants EDUCATION Bachelor of Arts in Economics and Accounting, with honors, Claremont McKenna College; Master of Business Administration (Finance), University of Washington			AWARDS FIVE STAR Best Personal Wealth Manager, Seattle, 2007 - 2009 AFFILIATIONS Member, AICPA and WSCPA; Board of Directors, Treasurer, and Finance and Administrative Committee Chair, Jewish Federation of Greater Seattle; Board of Directors, Medic One Foundation; Board of Trustees, Treasurer, and Finance Committee Chair, Seattle Academy; Northwest Family Business Advisors; Parents Council, University of Denver

Lawrence R. Ross, CPA Principal, Tax Services				Email lross@badermartin.com Phone 206.667.0311

Larry Ross' work blends tax and business planning services for family and closely held businesses and their owners. He also has extensive professional experience in estate planning. PRACTICE EMPHASIS Corporate, partnership and individual taxation; business planning; estate and gift planning EDUCATION Bachelor of Arts in Business Administration (Accounting), University of Washington			AFFILIATIONS Member, AICPA and WSCPA; Member, Seattle Tax Group

Mary E. Dickinson, CPA Principal, Tax Services Principal, Accounting and Assurance Services				Email mdickinson@badermartin.com Phone 206.667.0319

Mary Dickinson's work emphasizes accounting, tax and compilation/review services for professional service firms and family and closely held businesses. She is an expert in planning and accounting for complex transactions, scenario modeling, data management, and the development and implementation of spreadsheet tools for financial analysis. Mary also provides audit, consulting and compliance services for employee benefit plans—including plan selection, monitoring and compliance, and optimization to serve business objectives. PRACTICE EMPHASIS Professional service firms, employee benefit plans, closely held businesses, not-for-profit organizations EDUCATION Bachelor of Arts in Business Administration (Accounting), University of Washington			AWARDS Elijah Watt Sells Award; Washington State Gold Medal, November 1987 CPA Exam AFFILIATIONS Member, AICPA and WSCPA; Western Pension and Benefits Conference; Member and Past President, Washington Women in Tax; Chair, Treasurers' Workshop Committee, American Society of Women Accountants; Member, Advisory Board, U.S. Quad Rugby Association; Treasurer, St. Mark's Cathedral Foundation; Past Board Member and Treasurer, Seattle Shakespeare Company

Rodney K. Fujita, CPA Principal and Director, Tax Services				Email rfujita@badermartin.com Phone 206.667.0303

Rod Fujita's work integrates tax planning and preparation and business consulting services for closely held businesses and their owners—including such services as tax and transaction planning, retirement planning, business entity selection, tax-deferred exchanges, stock options consulting and liability protection. Although Rod works with businesses operating in a broad range of industries, his practice emphasizes professional services, real estate, retail, and wholesale/distribution. PRACTICE EMPHASIS Family and closely held businesses and their owners, high net worth individuals and families, strategic tax and transaction planning (including multi-state taxation of corporations and partnerships), mergers and acquisitions, real estate EDUCATION Bachelor of Arts in Business Administration, with honors, University of Washington			AFFILIATIONS Member, AICPA and WSCPA; Board of Directors, Vice Chair, and Treasurer, Seattle Chinatown International District Preservation Development Authority; Founding Member, Japanese American Chamber of Commerce of Washington

Susan B. Queary, MAcc, CPA Principal, Tax Services Director, Estate Planning Services				Email squeary@badermartin.com Phone 206.667.0326

Susan Queary's work emphasizes estate planning for high net worth individuals/families and closely held business owners. She is also an expert in philanthropic giving strategies and trust taxation. Susan has broad experience in tax compliance and planning for high net worth families, not-for-profit organizations, and private foundations, as well as for-profit businesses and professional service firms. PRACTICE EMPHASIS Estate planning and compliance, charitable giving, trust taxation, high net worth families and their closely held businesses, not-for-profit organizations and private foundations EDUCATION Bachelor of Arts in Geology, Carleton College; Master of Accountancy, University of Oklahoma			AFFILIATIONS Member, AICPA and WSCPA; Member, Estate Planning Council of Seattle; Member, Washington Planned Giving Council; Member, Seattle Philanthropic Advisors Network; Member, Children's Hospital Foundation Legacy Advisors, Children’s Legacy Council; Member, Washington Women in Tax

Bader Martin's shareholders, principals and senior managers each hold a valid Washington state CPA certificate and license. Please direct inquiries regarding license information to Pat Flynn at .