Mark P. Altieri

Mark P. Altieri

Direct: (440) 930-8072

Education: Ohio University (B.G.S., summa cum laude, 1974); Cleveland State University (J.D., 1979); New York University (LL.M., in Taxation, 1982). Certified Public Accountant. Certified Management Accountant. Certified Financial Planner.

Bar Admissions: 1980, Ohio.

Member: Board of Editors, Journal of Pension Planning and Compliance, 1994-Present; Board of Editors, Journal of Deferred Compensation, 1994-Present; Ohio Society of CPAs; American Institute of CPAs.

Associate Professor of Accounting, Kent State University, 1992-Present.

Author - Books:

Financial Guidance for Every American, The 360 Degrees of Financial Literacy Website, AICPA (2005)

Author - Articles:

Providing Life Insurance and Other Incidental Benefits Through Qualified Retirement Plans After TEFRA, The Tax Adviser (1984)
Functional Disparity Between Section 336 and 337 Liquidations, The Tax Adviser (1984)
Discriminatory Methods of Compensating Key Employees in Closely Held Corporations, The Tax Adviser (1984)
Church Maintained Tax-Sheltered Annuity Plans, The Journal of Pension Planning and Compliance (1989)
Nonqualified Deferred Compensation Arrangements, The Tax Adviser (1995)
Income Tax Distinctions Between S Corporations and Limited Liability Companies, Ohio CPA Journal (1995)
Considerations in Determining Whether to Elect S Corporation or LLC Status, The Tax Adviser (1996)
Deferred Compensation Agreements and ERISA Pension Plan Compliance, Ohio CPA Journal (1996)
Attacks on the Substance of S Stock Transfers, The Tax Adviser (1997)
Nonqualified Deferred Compensation Agreements: Tax and Accounting Implications, The CPA Journal (1998)
Avoiding the Section 7206(2) Criminal Tax Penalty for False or Fraudulent Return Preparation, The Tax Adviser (1998)
IRA’s After TRA ’97, The CPA Journal, (1998)
Creditors Rights Against Tax Qualified Plans and IRA's, The CPA Journal (2000)
Political Affiliation of Appointing the Outcome of Tax Court Cases, Judicature (2001)
Partnerships, LLCs and S Corporations, The CPA Journal (2002)
Creditors’ Rights Against Tax Qualified Retirement Plans and IRAs, Tennessee CPA Journal (2003)
Enemies at the Gate: Creditors’ Rights Against Tax Qualified Retirement Plans and IRAs, Journal of Pension Planning & Compliance (2003)
Needed Prescription for Reduced Health Care Costs, Journal of Pension Planning & Compliance (2004)
A Fringe Benefit Primer for the Closely Held C Corporation (Part I and Part II), The Tax Advisor (2004)
Creditors’ Rights: Tax Qualified Plans and IRAs, The CPA Journal (2005)
Is Your Retirement Plan Really Safe?, Journal of Accountancy (2005)
Protect Retirement Assets, Journal of Accountancy (2006)
Surviving Katrina - Tax Breaks for Victims of the Costliest Catastrophe in American History, Journal of Accountancy (2006)
How Safe Is Your Pension?, The ASPPA Journal (Fall, 2007)
How Safe is Your Pension? Creditor Protection for Retirement Plans and IRAs, The Practical Tax Lawyer (Winter, 2008)

Editor: Briefs, a periodic publication by Wickens, Herzer, Panza, Cook & Batista Co.

Areas of Practice: Business Organizations and Tax