Practical Guide to Cost Segregation -

About the Authors

Paul G. Di Nardo, CPA has an undergraduate degree in accounting from The College of William and Mary in Virginia. He is a shareholder of The Cost Segregation Group and is a member of the AICPA and the VSCPA. He is also a shareholder in the CPA firm Wall, Einhorn and Chernitzer, PC in Norfolk, VA. His experience includes eight years of extensive work in the area of cost segregation and ten years in advanced tax planning strategies with KPMG. He was recognized by Inside Business magazine as one of the “Top 40 Under 40” individuals in Hampton Roads, Virginia. He graduated from a three-year advanced sale and marketing school for professional service providers, Waugh and Co.’s “Rainmaker Academy,” and achieved the top sales award in the class – Monsoon Maker. He is a multi-year recipient of Virginia Business magazine’s “Super CPAs” award honoring the top CPAs in Virginia. He has extensive experience in IRS representation from public companies to sole practitioners including representation of cost segregation studies. As of the date of this manual, no adjustments have been proposed on any cost segregation study he has represented.

Shirley C. Baldwin, CPA, CFP, MBA has an undergraduate degree in commerce with a concentration in accounting from the University of Virginia and an MBA from the College of William and Mary. She is a shareholder of The Cost Segregation Group, a shareholder of the CPA firm Wall, Einhorn & Chernitzer, PC in Norfolk, VA, and a member of the AICPA and VSCPA. She is a former KPMG, LLP partner with extensive experience in real estate, closely held businesses, and estate planning for closely held business owners. She is a multi-year recipient of Virginia Business magazine’s “Super CPAs” award honoring top CPAs in Virginia.

Cathy A. Harris, CPA has an undergraduate degree in Business Administration with a concentration in accounting from Old Dominion University. She is the director of The Cost Segregation Group and a tax manager at the CPA firm Wall, Einhorn & Chernitzer, PC in Norfolk, VA. She has extensive experience in real estate taxation and depreciation from over 10 years at Wall, Einhorn & Chernitzer, PC and KPMG, LLP in Norfolk, VA. Cathy has several years of experience in organizing and instructing other CPA firms on how to establish their cost segregation practice. She is a member of the AICPA, the NSA and the VSCPA. She is a recipient of Virginia Business magazine’s “Super CPAs” award honoring top CPAs in Virginia and has published numerous articles for Inside Business magazine in Hampton Roads, VA.