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Mark P. Altieri

Avon

Direct:   (440) 930-8072

Email:    maltieri@wickenslaw.com

Mark's Web Site

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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