Robert E Gyemant, CPA

15602 Moondust Drive

Dallas, TX 75248
214 725 0534
rg91850e@westpost.net
Consultant Dallas, Texas 2009
Three separate assignments for multi-national finance and tax matters for NASDAQ
and NYSE clients, working with Grant Thornton, Deloitte and Tatum Partners, emp
hasis on FAS109/FIN48; transfer pricing, international compliance with new EU re
quirements
Lighting Science Group Corp. Dallas, Texas 2007- May 2009
Director of Finance and Tax
Publicly-held services and manufacturing company with four subsidiary business s
egments, plants in five countries and four states. Responsible for US, state and
local, and foreign taxation filings and resolution of disputes with tax authori
ties. Coordination with external auditors, mentoring and supervision of tax and
accounting staff in US, EC, Mexico, Japan and Australia.
Prepared consolidated tax returns for both domestic and international Form 8832
foreign entity classification Tax Planning for transfer pricing, deferred compen
sation and stock compensation issues Responsible for supervision of sales tax au
dit resolution in several jurisdictions FAS 109 and FIN 48
Sales and Use and property tax filings in Texas, California and sixteen other st
ates SEC compliance and reporting
APB 23
123(R)
Implementation of Dynamic(Great Plains)software reporting systems for accounting
and tax reporting Outsourced payroll and HR services
Monthly closing processes
SOX compliance
Transfer Pricing Agreements
FAS 157 issues
Consult and advise segment managers on local tax issues Participated in 5 acquis
itions within a 9 month period Prepared memoranda for goodwill impairment and de
duction matters Net operating loss calculations and carry forwards Mexican GAAP/
Dutch GAAP
Section 263A calculation
Implemented Hyperion software
Coordination of third-party tax counsel and preparers in US, UK and Holland Form
s 5471, 1118
Sec. 338 election
Independent Consultant- Dallas, Texas 2007
Three separate mid-term tax and technical accounting consulting projects with mi
d-size and large multinational NYSE companies regarding multistate franchise, sa
les and use, income tax and FASB compliance, with FAS 123(R) 142, FAS144, FAS 15
7, SOX, internal control process improvements, FAS 109/FIN48 reporting with nati
onal consultants Tatum LLC and external auditors, Deloitte, Grant Thornton, and
PWC
Due Diligence on acquisitions
Coordination with outside counsel
Monthly closings with Mexican GAAP and US GAAAP Push-down accounting
Mentoring of tax reporting employee group for income, state and local tax Limite
d partnership taxation issues with multilevel ownership(Form 8865) US/foreign AP
B 23, 123(R)
Supervision of FAS fixed asset process
Transfer pricing
Goodwill impairment
Settlement of state tax audit delinquencies
Trio Industries Group, Inc. Dallas, Texas 2001-2006
Director of Finance
Startup to publicly-held manufacturer of construction materials utilizing DuPont
proprietary coatings technologies, including development of patents and license
s. Coordinated German partnering with manufacturers, US distribution planning. F
AS109, FIN 48(initial study), Provisioning, tax filing preparation and reviews.
Monthly true-ups and reconciliations. Latin American operations.
Divestitures and split-offs
Deferred tax analysis and preparation of provisioning Financial tax footnotes
Tax calendaring and accounting FAS 109
Coordinate with outside counsels all tax filings and settlement of tax audits Ha
ndle state and local tax examinations Foreign travel
FAS fixed asset supervision
Transfer pricing studies/costing of inventories SOX 404 study
Strong Sales, use and local tax filing experience Oracle implementation/conversi
on
PayPro Resources, Inc. Anaheim, California 1998-2001
CFO
Privately-held employer of 9000 persons, providing payroll, HR, insurance benefi
ts to a series of industrial and services clients. Prepared for IPO process, inc
luding new ERP systems, imposition of internal controls, tax compliance matters.
Implementation of PeopleSoft
Forensic audits
Resolved major 941 tax filing issues with IRS Substantial tax research and analy
sis
Coordination with external auditors and general counsel Dealings with Board of D
irectors and investors
Left for new opportunity in Texas
Neisar, Cecchini and Gyemant San Francisco, and Palo Alto California 1994-1998
Family Office
International portfolio companies tax matters Represented international clientel
e regarding tax, SEC, corporate, real estate matters, dealing with Master Limite
d Partnerships and multilevel partnership forms, including special purpose vehic
les. All tax strategy and analysis for real estate ventures. Represented manufac
turers with tax incentive programs for development of facilities. Participated a
s boutique Northern California law firm with Big Four (Six) firms and national l
aw firms in tax matters. Appearance in Tax Court representing clients, including
preparation of pleadings Venture capital clients in Biotech specialties Researc
h Consortium membership ABA in transfer pricing to recommend regulations to IRS
Ernst & Young Oakland, California 1990-1994
Manager-Tax and Manager, International, specialization in corporate transactions
EDUCATION
UCLA, Los Angeles, California
A.B. Accounting and Liberal Arts
Univ of California
JD
Certified Public Accountant (California)
SKILLS
ERP systems (People Soft, Lawson,Oracle,Solomon. Axapta(Great Plains)and Hyperio
n/Essbase
Tax research software(RIA, CCH, Lexis/Nexis)
Tax Software TaxStream, Lacerte, Prosystems
MS office(Word, Excel, Powerpoint)
Fluent Bilingual Spanish