Biography

Michelle has practiced public accounting since 1993. She has extensive experience in the tax field, including flow-through business structures (partnerships, limited liability companies, S corporations, trusts, and estates); business succession and transition issues; income tax planning for closely held businesses and their owners; and gift and estate planning.

Selected Speaking Engagements

  • How Biden's New Tax Laws May Impact Your Business
    (Whatcom Business Alliance, January 2021)
  • Federal and Washington Estate Tax and Gifting
    (Our Farms, Our Futures Seminar Series; Lynden, WA, January and February 2016)
  • Entity Structures and Farm Enterprise Structures
    (Our Farms, Our Futures Seminar Series; Lynden, WA, January and February 2016)
  • US Income Tax Considerations When Using Foreign Guest Workers
    (Iowa State University Center for Agricultural Law and Taxation, 2015 Summer Seminar on Farm Income Tax, Estate and Business Planning, July 2015)
  • Foreign Ownership/Investment in US Agricultural Businesses
    (Iowa State University Center for Agricultural Law and Taxation, 2015 Summer Seminar on Farm Income Tax, Estate and Business Planning, July 2015)
  • Introduction to Succession Planning
    (Washington State University Extension, December 2014)
  • Affordable Care Act
    (Oregon Association of Nurseries, June 2014)
  • Succession Planning for Landowners – Estate and Income Tax Issues
    (Cascade Harvest Coalition and Washington State University Extension, March 2014)
  • Health Care Reform
    (Far West Agribusiness Association, Annual Conferences, January 2014 and December 2013)
  • Ties to the Land Workshop: Succession Planning for Farm & Forest Landowners
    (Cascade Harvest Coalition, Washington Department of Agriculture, Washington State University Extension, and Snohomish Conservation District, March 2013)
  • Health Care Reform
    (Association of General Contractors, February 2013)
  • Federal Tax Reporting for Employers of H-2A Workers
    (Washington Farm Labor Association, February 2013)
  • Health Care Reform: Employer Essentials
    (Washington Farm Labor Association, February 2013)
  • Are You Prepared for Succession?
    (Washington State University Extension Country Living Expo & Cattlemen’s Winterschool, January 2013)

Professional Affiliations

  • Member, AICPA Personal Financial Planning Section
  • Member, American Institute of Certified Public Accountants
  • Member, Northwest Washington Estate Planning Council
  • Member, Washington Society of Certified Public Accountants

Education

  • BS, accounting, Western Washington University
  • MS, taxation, Golden Gate University