Jonathan Ingber, CPA, J.D., MST, is currently employed at Kwal + Oliva, CPAs. He is responsible for conducting tax research and drafting all tax memoranda. He also reviews and prepares all types of tax returns for clients. Jonathan was a partner in the firm of Seldine and Ingber, CPAs from 1973 to 2002. From 2002 to 2005, he was adjunct professor of taxation at Florida International University of the Alvah H. Chapman Graduate School of Business. In addition, he has taught in 45 states on many subjects including corporate liquidations, partnership taxation, fiduciary accounting, complex individual income tax returns, incorporating an existing business, depreciation under MACRS, income taxation of estates and trusts, subchapter S corporations, limited liability companies, repeal of the General Utilities doctrine, alternative minimum tax, passive-activity losses and credits, function of state law in resolving federal tax controversies, uniform capitalization rules, taxation of contractors, tax-free reorganizations, and federal tax research. He has been an outstanding seminar leader for the Florida Institute of CPAs (FICPA) for many years, and has also been a member of the Florida Bar since 1971. Jonathan received his bachelor's degree in accounting from Queens College of the City University of New York, an LL.B. from New York University School of Law and an MST degree from Florida International University Graduate School of Business. He was awarded the American Jurisprudence Prize in torts in 1965 and federal jurisdiction in 1966.