Mark P. Altieri, Esq.

Business Organizations & Tax • Employee Benefits & ERISA

Mr. Altieri is a member of the Firm’s Business Organizations & Tax Department and special tax counsel for the Firm. He is also a tenured Associate Professor of Accounting at Kent State University. In addition to his law degrees, Mr. Altieri is an Ohio Certified Public Accountant, a Certified Management Accountant, and a Certified Financial Planner, and holds the American Institute of Certified Public Accountant’s Personal Financial Specialist designation. He is a member of the Board of Editors of The Journal of Pension Planning and Compliance and The Journal of Deferred Compensation.

His publications on a variety of tax and retirement planning subjects have appeared in The Journal of Accountancy, The Tax Adviser, The CPA Journal, The Review of Taxation of Individuals, The Journal of Pension Planning and Compliance, The Journal of Taxation of Exempt Organizations, The Journal of Deferred Compensation, The Ohio CPA Journal, The Tennessee CPA Journal, Accounting Perspectives, Judicature, The Practical Tax Lawyer and other national publications.

Practice Focus:
Non-Qualified Deferred Compensation and Executive Compensation
Federal Taxation
Fringe Benefits

Bar Admissions:
1980 State of Ohio
1982 State of Texas (INACTIVE)
1984 United States Tax Court
1986 State of Colorado (INACTIVE)
2004 United States Supreme Court

Education:
1974 Ohio University (B.G.S., summa cum laude)
1979 Cleveland State University (J.D.)
1982 New York University (LL.M. in Taxation)

Professional & Civic Affiliations:
American Institute of Certified Public Accountants
National CPA Financial Literacy Commission
Ohio Society of Certified Public Accountants
Beta Alpha Psi
Delta Sigma Pi
Beta Gamma Sigma

Publications:

• “Worker Classification Issues In Professional Practices.”  The Practical Tax Lawyer (Summer 2010).
• “How Safe Is Your Pension? Creditor Protection for Retirement Plans and IRAs.”  The Practical Tax Lawyer (Winter, 2008).
• “How Safe Is Your Pension?,” The ASPPA Journal (Fall, 2007).
• “Surviving Katrina – Tax Breaks for Victims of the Costliest Catastrophe in American History.” Journal of Accountancy (2006).
• “Protect Retirement Assets.” Journal of Accountancy (2006).
• “Financial Guidance for Every American.”  The 360 Degrees of Financial Literacy Website, AICPA (2005).
• “Creditors’ Rights: Tax Qualified Plans and IRAs.” The CPA Journal (2005).
• “Is Your Retirement Plan Really Safe?” Journal of Accountancy (2005).
• “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 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).
• “Partnerships, LLCs and S Corporations.” The CPA Journal (2002).
• “Political Affiliation of Appointing the Outcome of Tax Court Cases.“  Judicature (2001).
• “Creditors’ Rights Against Tax Qualified Plans and IRAs.” The CPA Journal (2000).
• “Non-Qualified 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).
• “IRAs After TRA ‘97.” The CPA Journal (1998).
• “Attacks on the Substance of S Stock Transfers.” The Tax Adviser (1997).
• “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).
• “Nonqualified Deferred Compensation Arrangements.” The Tax Adviser (1995).
• “Income Tax Distinctions Between S Corporations and Limited Liability Companies.” Ohio CPA Journal (1995).
• “Church Maintained Tax-Sheltered Annuity Plans.” The Journal of Pension Planning and Compliance (1989).
• “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).