Summer Vacation Cluster (SVC)

Gary Forster, Managing Partner, ForsterBoughman

Gary's practice includes domestic and international corporate law, asset protection, tax, and estate planning. Gary handles a wide variety of corporate and personal planning matters.

Gary spent the first decade of his career structuring and closing some of the largest corporate transactions in the region.  The mergers and acquisitions Gary consummated range from the national consolidation of regional US construction and transportation interests to real estate investment trusts, hospitals and surgical centers.  Gary is one of the few attorneys in Central Florida with experience in cross-border corporate transactions, including a variety of industries ranging from intellectual property concerns to international distribution and manufacturing interests.

Gary's corporate work, with some of the most prominent companies and entrepreneurs in Florida and abroad, led him to expand his practice fifteen years ago. Successful clients require substantial tax, estate and asset protection planning.  Gary recognized that certain wealthy clients require a single partner contact, familiar with both business law and tax planning and structuring.  Gary serves that purpose. Gary has designed and drafted hundreds of corporate documents and asset protection plans.

Gary is the author of two books.  In 2013, he wrote Asset Protection for Professionals, Entrepreneurs and Investors, a guide to asset protection strategies for clients and their financial advisors, now in its second edition.  In 2016, Gary finished the first edition of The U.S. Estate and Gift Tax and the Non-Citizen, which explains how resident and non-resident foreign nationals are impacted by the U.S. Estate and Gift Tax.

Gary writes and lectures nationally to state bar and CPA groups on the topics of asset protection, international tax and corporate law.  He has also instructed classes at the University of Florida (Levin College of Law) and Rollins College (Crummer Graduate School of Business).  Gary's articles can be found in such publications as the Florida Bar Journal and the American Bar Association's Probate and Property Magazine.  For a listing of Gary's recent speaking engagements, see below.

Gary's legislative amendments were adopted as Section 43A of the Nevis LLC Ordinance - Nevis Limited Liability Company (Amendment) Ordinance, 2015.

Jeanette Moffa, Attorney, Moffa, Sutton & Donnini, PA

Jeanette Moffa is a Florida state and local tax ("SALT") lawyer based in Fort Lauderdale. Her work includes SALT planning and consulting, with an emphasis on nexus, taxability, and the application of exemptions, inclusions, and exclusions from the tax base. She also represents clients in tax controversy matters and litigation, working with state and local agencies to resolve assessment and refund disputes, and has significant administrative law experience.

Jeanette advises both public and private business entities on a wide range of Florida tax issues across numerous industries, including e-commerce and multichannel retail; digital goods and software; transportation (automotive, marine, and aviation); shipping, security, and logistics; restaurants and hospitality; construction; and manufacturing. She is an active member, speaker, and author in the state and local tax community. In addition, she is a contributing author to the Sales and Use Tax Deskbook, CCH Sales and Use Tax Treatise, and Florida Bar's Florida Administrative Practice. Her monthly Florida tax newsletter, The SALTy Orange, can be found on ww.MoffaTaxLaw.com.

Joseph Moffa, Attorney, Moffa, Sutton & Donnini, PA

Joseph C. Moffa is the founding shareholder of The Law Offices of Moffa Sutton & Donnini, PA. Joe concentrates in the area of state taxation and is a frequent lecturer and author on state tax topics

Joe has been an active member with the State tax section of the Florida Institute of CPA's (FICPA) for over 30 years and was its chairperson in 1998. Joe has been awarded the Discussion Leader of the Year award from the FICPA in 2011, 2012 and again in 2015.

Joe is both a licensed attorney and CPA and has experience working in both fields. Joe started his career by working as a CPA in public accounting from 1980 through 1991 and has been practicing law ever since.

Joe received his B.B.A. Degree in accounting (1980) and his M.B.A. Degree (1982) from Florida Atlantic University. He received his J.D. Degree from the University of Miami School of Law in 1984. As can be deducted by the dates listed, Joe is old.

Marc Hamilton, Chief Financial Officer, CDG

Marc Hamilton is a strategy-oriented finance executive with proven successes in change management. Mr. Hamilton has over 30 years of extensive practical experiences with data analytics, process design and technology implementation. His roles have provided broad exposure to functional, operational and management challenges facing organizations in the era of systems intelligence.

As a technologist CPA, Mr. Hamilton frequently speaks from his experiences on big data, data science, artificial intelligence and the developing Blockchain infrastructure.? He also frequently presents AICPA cybersecurity content.

Mr. Hamilton holds a Masters in Tax Accounting from the University of Alabama and practiced with both Deloitte & KPMG before moving into a business and industry roles including VP of Taxation, Treasurer and Chief Financial Officer.

Nathan Wadlinger, Lecturer of Accounting, University of Central Florida

Nate Wadlinger is a Lecturer at the University of Central Florida where he teaches accounting and tax courses in the Bachelors and Masters of Accountancy programs. He also works part-time in the tax services group of Thomas Howell Ferguson P.A. CPAs. Further, he teaches as an adjunct at various law schools and accounting programs. He also is the Lead Instructor for the EA Exam at Gleim Exam Prep. He received his Bachelors of Science in Accounting, Masters of Accounting, and Juris Doctor from the University of Florida. He also received his LL.M. in Taxation from Boston University. In addition, he has an Enrolled Agent certification, has a Certified Public Accountant license issued by the State of Florida, and is a member of the Florida Bar. Prior to joining to UCF he worked at Ernst and Young LLP and in law practice, and he taught at other institutions.

Raymond Cross, Fraud lecturer, Author, and Counselor, Account 417, LLC

If the old adage "it takes one to know one" has an ounce of truth,  then the insights gained from our speaker will hold some valuable lessons for your practice.

Just as the FBI utilizes the knowledge of former criminals, this is your opportunity to glean from a convicted fraudster.  

Thirty years ago he was the mastermind behind a large embezzlement scheme from the Broward County sheriff's department where he worked as an accountant for the notorious Cuban cop Sheriff Nick Navarro. 

As chronicled in his book "Embezzlement, a True Crime Story", Kevin Cross learned the error of his ways and became a CPA, the only CPA in the state of Florida and Georgia with such a background. He started, lead and sold a successful accounting practice after 17 years. 

Today Kevin is a licensed CPA, author and financial counselor who uses his wit, wisdom and unique insight to lecture on fraud, mentor, advise, and teach on the ethical use of money.

Rebecca Santos, Shield IT Networks, Inc.

Rebecca Santos supports CPA firms in understanding and improving their cybersecurity posture through practical, easy-to-follow guidance. At Shield IT Networks, she serves as the bridge between firms and the technical team, walking professionals through assessment findings and helping them take the right steps to reduce risk and meet evolving compliance requirements. Over the past year, Rebecca has become a familiar face at FICPA events, where she continues to provide members with valuable resources, industry insights, and one-on-one support tailored to the unique cybersecurity challenges of the accounting industry.

Scott Hagizadegan, Founder and CEO, Shield IT Networks, Inc.

Scott Hagizadegan is the CEO and Founder of Shield IT Networks, a leading provider of cybersecurity solutions for businesses of all sizes. With over 27 years of experience helping clients—from startups to Fortune 500 companies like Ernst & Young, Guitar Center, and Don Roberto Jewelers—Scott has built a strong reputation for delivering innovative solutions tailored to the needs of his clients. 

Under Scott’s leadership, Shield IT Networks has helped CPA firm leaders strengthen their cybersecurity posture through proactive measures, ensuring compliance and protection against evolving threats. Guided by his philosophy of “Profit with Purpose,” Scott reinvests business profits into philanthropic projects worldwide, supporting orphanages and children’s education through computer labs and leadership programs.

Steven Morrison, Partner, National Director of Audit, CohnReznick LLP