Susan Smith, CPA, manages her own firm specializing in tax planning for individuals and business owners. She spent 14 years as a senior manager in the tax departments of PricewaterhouseCoopers and Peat Marwick. While at PricewaterhouseCoopers, she also held the national specialist designation for the real estate and partnership specialized practice units. While at Peat Marwick, Susan led the real estate and tax practices locally. Susan is a frequent speaker at tax conferences and has been an associate adjunct professor at Widener University in the master's in taxation program. Her ratings have consistently exceeded 4.5 on a scale of 5.0. In 2008, she received the James L. McCoy Discussion Leader of the Year Award for excellence in teaching.