LKD & Co. Certified Public Accountants Why Choose LKD & Co.? Certified Public Accountants Lamn-Krielow-Dytrych & Company offer prospective clients - both business and individual - all the fine qualities one expects of a quality-driven professional Firm. This includes establishing long-term relationships with our clients (and with our staff), broad-based professional experience, and an unrivaled dedication to professional development. At LKD & Co., each is considered an important aspect of the practice, and each is worthy of particular mention.   Committed to Relationships Founded in 1970, the Firm prides itself on developing and maintaining long-term relationships based on trust and mutual respect. In a profession where clients and staff seem to come and go all the time, LKD & Co. boasts many Firm-client relationships that span decades; some have moved on to a second generation, and the average tenure of staff within the Firm is more than nine years. Of course, all client information is held in strict confidence, and no unauthorized information is ever released.   Broad-based Experience LKD & Co. is proud to have earned a well-deserved reputation for providing sound tax and financial advice. The staff is well equipped with the latest technological advances to represent clients in far more than routine tax matters. Both personal and corporate goals are evaluated using the most appropriate methodologies, with each client's total financial health as the Firm's ultimate goal. LKD & Co. offers services and assistance for the following industries: Construction & Contracting Companies Real Estate Development Mortgage Companies Not-for-Profit Agencies & Organizations Law Firms, Physicians, and other Professional Associations Condominium & Homeowner Associations Distribution & Retail Sales Organizations Closely Held Family Businesses Manufacturing Companies   Professional Development Each staff member at LKD & Co. exceeds required educational standards. As part of the Firm's commitment to superior client service, continued professional education is essential, at every level of the organization. The Firm is particularly proud of its on-line reference and research expertise.   A Word About Fees Fees are not fixed in the accounting profession, but are based on the time and expertise required for a project. LKD & Co. believes in offering National Accounting Firm quality with the reasonableness of local firm hourly billing rates. We strive to provide the greatest possible service for the fee charged. At the initial conference, the nature of a client's needs is discussed, as is the fee. LKD & Co. encourages clients to discuss fees at any time.   LKD & Co. Client Services Tax Planning & Preparation Philosophically, LKD & Co. believes that detailed tax planning must precede accurate preparation of the returns. Planning emphasizes clients' long-and-short-term goals and ensures that taxes are reduced to the lowest possible amount. After planning, the Firm is prepared to complete all individual and business tax forms. Clients also enjoy the convenience of having LKD & Co. complete all out-of-state and local tax forms as well.   Financial Statements & Audits LKD & Co. is staffed and licensed to perform all levels of financial engagements, from the most routine statements to comprehensive reviews and audits. The most up-to-date methods and technologies are used to maximize client service.   LKD & Co. Consulting Years of experience "in the trenches" with business owners and CFOs have proven that the Firm offers highly capable - problem-solving service. Comprehensive solutions are created by combining the Firm's experience with the most modern information management systems, making LKD & Co. the ideal Firm for help in solving a wide range of business problems.   Computer/Information Consulting LKD & Co. has met the challenges of the Information Age by becoming one of the most progressive CPA firms in the market. Our staff of Business Consultants is well versed in the most common software, and possesses the ability to design specialized systems tailored to clients' specific industry needs. These consulting services encompass the full range of hardware and software selections, as well as implementation and training on-site staff.   Estate Planning LKD & Co. assists clients in taking a creative look at the many facets of estate planning. The Firm formulates strategies and programs that protect family assets as part of a comprehensive plan, to provide for liquidity and minimize estate taxes while reaching future financial goals. And ultimately, because of the nature of the Firm's personal relationships with clients, LKD & Co. has also been there for surviving family members, to help administer financial affairs.   Personal Financial Planning LKD & Co. believes that planning is an essential part of reaching personal financial goals. The Firm works with clients to determine retirement income needs and other goals, as well as relative risk tolerance. A comprehensive long-term plan can then be formulated to meet those objectives. As always with LKD & Co., providing personalized service is paramount.   Qualified Retirement Plans Business clients are advised of the many retirement planning tools that are available and how each can help meet the retirement goals of owners and employees. LKD & Co. is prepared to aid in the selection and the administration of specific programs.   Litigation Support Services Even the best trial lawyers may need assistance in calculating and presenting complex business, financial, or accounting issues. LKD & Co. puts our expertise to work assisting clients in all facets of litigation support, including attending meditations and providing expert testimony at depositions and trials. Litigation support services are most often sought in the following cases: Contract Disputes Marital Dissolution Forensic Accounting Business Valuation Computing Financial Damages We're ready to help you… Now you know the many ways in which Lamn-Krielow-Dytrych & Company can help make your financial life work better. With experience and resources in virtually every phase of accountancy, LKD & Co. is clearly the right choice for your business and personal needs. For any additional information, or to schedule an appointment, please call LKD & Co. today. The next move is yours!   Partners The Principals of Lamn-Krielow-Dytrych & Co. endeavor to uphold the finest standards of their profession. Each partner and CPA staff is a member of The American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants and the East Coast Chapter of Certified Public Accountants. In addition, the Firm is a member of the Northern Palm Beaches Chamber of Commerce.   CHARLES “CHUCK” L. LAMN Email: chuckl@lkdcpa.com College: University of Florida ’64 Chuck’s areas of expertise includes U.S. and International income and estate taxation, qualified retirement plans, and personal and business financial planning. He helps his clients achieve their goals with an emphasis on planning and creativity. He is a member of the National Association of Estate Planners, the Palm Beach-Martin County Estate Planning Council and the Palm Beach Tax Institute. In addition, he is a Diplomat of the American Board of Forensic Accounting Examiners. Chuck is past president of the East Coast Chapter of Certified Public Accountants and the Palm Beach-Martin County Estate Planning Council.   GARY R. KRIELOW Email: garyk@lkdcpa.com College: University of Miami ‘65 Gary devotes much of his time to accounting, tax, management service responsibilities for clients, (principally family-owned businesses). He is called upon by clients for advice and assistance in making management decisions. Professional Organizations: Gary is a Certified Fraud Examiner and Diplomat of the American Board of Forensic Accounting Examiners. Gary is also past president of the East Coast Chapter of Certified Public Accountants and past chairman of the FICPA Committee for Common Interest Realty Associations (Condos). Civic Organizations: Past president of the Northern Palm Beaches Chamber of Commerce, Riviera Beach Kiwanis Club and Forum Club. Past member of Civitan, Jaycees, Exchange and Moose. Member of Master Mason, Shrine Noble – Amara Temple, and University of Miami Alumni Association, 1994 Class of Leadership of Palm Beach County. On the Board of Directors of Palm Beach County Sports Commission and University of Miami Hurricane Club. MARTIN “MARTY” A. DYTRYCH Email: martyd@lkdcpa.com College: University of Notre Dame ‘78 Marty dedicates a significant portion of his professional time to corporate and individual income tax planning and estate planning. He also advises corporate clients in the areas of personnel, officer and employee compensation, as well as operating and capital budgeting and business planning. In addition, Marty has extensive experience assisting clients in purchasing or selling a business and performing business valuations. Marty has served for many years on the Board of Directors of the Florida East Coast Chapter of the Associated General Contractors, Boys and Girls Club of Palm Beach County and the Diocese of Palm Beach. Professional Organizations: Marty is also a Certified Fraud Examiner and Diplomat of the American Board of Forensic Accounting Examiners. Civic Organizations: Past president of the following clubs: Exchange Club, Business, Inc. of the Palm Beaches, Notre Dame Alumni Association and Cardinal Newman High School.   GARTH E. ROSENKRANCE Email: garthr@lkdcpa.com College: Florida Atlantic University ‘ 88 The majority of Garth’s time is devoted to the area of providing consulting, tax and accounting services for a variety of businesses, including the construction industry and common interest realty associations. He also provides income and estate tax planning services to individuals. Garth has served as president of the Palm Beach Gardens Chapter of Business Network International and the Kiwanis Club of North Palm Beach Sunrise and has served on the Board of Directors of the Florida East Coast Chapter of the Associated General Contractors and Adopt-A-Family of the Palm Beaches, Inc. JoANN L. WAGNER Email: joannw@lkdcpa.com College: University of Central Florida ’86              Florida Atlantic University ’94 M Ac JoAnn provides accounting, auditing and tax services for a wide variety of clientele. She concentrates on closely held businesses, nonprofit organizations, the construction industry and condominium, homeowners and property owners associations. She renders consulting and tax services for both personal and corporate clients. JoAnn is currently serving as a director for the Women’s Chamber of Commerce of Palm Beach County, the Florence De George Boys & Girls Club of Palm Beach County and Professional Women’s Network. She is past state president of the Florida Federation of Business and Professional Women’s Clubs, Inc., past president of Gold Coast Business and Professional Women of the Palm Beaches, Inc. and Jupiter Chapter of Business Network International. Past director of the YWCA and Community Association Institute. She is a member of the Northern Palm Beaches Chamber of Commerce, Executive Women of the Palm Beaches, and University of Central Florida Alumni Association. Past member of Treasure Coast Communities Association, Inc. and American Red Cross – Gold Coast Angels.         MICHAEL R. DILLON Email: miked@lkdcpa.com College: Florida State University ’85              University of Tennessee ‘ 89 Mike devotes much of his time to the personal financial planning arena including personal income tax planning, retirement planning, cash flow analysis, estate planning, and insurance planning. Mike also has extensive experience with corporations, S-corporations, partnerships, charitable organizations and private foundations. In addition, having received a Juris Doctorate degree, Mike is often called upon to provide litigation support. Civic Organizations: Former member of the United Way of Palm Beach County Finance Committee; former member of the Tournament Committee, Michelle McGann Golf Classic Benefitting the Diabetes Research Institute Foundation, former board member and treasurer of Sickle Cell Foundation of Palm Beach County, Inc. Current member of MCC of the Palm Beaches