Complete biographical information is available by clicking on the appropriate individual's name below.
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Meyer M. Saltzman Brian D. Frevert Gregory P. Osborn James I. Massaro |
Frank D. Seffinger Russell A. White Curtis J. Winar |
Partners & Directors
Meyer M. Saltzman, CPA, CFF, DABFA
Partner
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Meyer M. Saltzman is a Denver native and a graduate of the University of Denver. The firm
founded by Mr. Saltzman in 1976, through merger and internal growth, currently consists of five partners, three managers and twenty-four staff members.
Mr. Saltzman has testified and been qualified as an expert in various U.S. and Colorado courts relating to the valuation of businesses, lost profits, damages, economic loss, forensic accounting, bankruptcy, marital dissolution, fraud, and other matters. He has served as a Special Master in U.S. Probate Court, Denver County District Court, Arapahoe County District Court, and San Miguel County District Court. Mr. Saltzman is also a Diplomate of the American Board of Forensic Accounting.
Mr. Saltzman has used his diverse expertise in litigation support, business formation, capital acquisition, business valuation, and real estate matters to author a number of articles, and has co-authored the Federal Income Tax Handbook for Community Associations. He has taught a number of professional courses, both on local and national levels, for the American Institute of Certified Public Accountants and other professional organizations. He is an active speaker on matters of concern to attorneys, community interest realty associations, developer groups, real estate professionals and investors.
In lending his knowledge and resources to the community, Mr. Saltzman has served as Chairman of the Board of Directors of the National Jewish Medical and Research Center, and is currently the Chairman of the Board of Directors of the Caring for Colorado Foundation, to whose board he was appointed by the Governor of the State of Colorado. He also serves on the boards of the Denver Zoological Foundation, where he is Vice-Chair - Finance, and Adams State College to whose board the Governor also appointed him. He is past president of the National Jewish Fund’s Mountain States Council and past National Vice President of the Community Associations Institute. He is a member of Colorado Concern, a political action committee for improving the economy, education, and quality of life in Colorado. For his outstanding dedication to community, he received the 2000 SAVVY Award and was named the 2001-02 University of Denver School of Accountancy Alumnus of the Year.
Mr. Saltzman is a member of a number of organizations and associations, including the Denver Estate Planning Council, the American Institute of CPAs, the Colorado Society of CPAs, and the
American College of Forensic Examiners. He also serves on the Board of Advisors for the University of Denver, Daniels College of Business, School of Accountancy. He has held a Colorado Real
Estate Brokers License since 1973.
Brian D. Frevert, CPA, CFP®, MBA
Partner
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Brian Frevert joined the predecessor firm of Hamma and Nelson, P.C. in July, 1994 and a year
later became a shareholder in the firm.
Brian's previous experience includes positions with national and local accounting firms. He also served four years as a chief financial officer for a start-up business in Minneapolis, Minnesota. In addition, Brian worked for American Express Financial Advisors (formerly IDS Financial Services) as a staff accountant, then accounting manager, and later as a financial planner/registered representative.
With over 20 years of diverse experience, Brian is able to assist small businesses and individuals with a comprehensive approach to planning for tax, financial and accounting issues. He specializes in the areas of financial and estate planning and third party plan administration for qualified retirement plans. He is well versed in tax matters for individuals, partnerships, and S-Corporations. He is also the managing member of SHNM Financial Advisors, LLC, the financial planning, Registered Investment Advisory affiliate of Saltzman Hamma Nelson Massaro LLP.
Brian was born in Cedar Rapids, Iowa in 1956. He received a Bachelor of Arts degree from the University of Northern Iowa in 1979. He passed the Certified Public Accountants (CPA) examination and received his original CPA certificate from the state of Iowa in 1980. Brian earned his Master of Business Administration degree in finance from the University of Minnesota in 1984. After extensive study and examination, he earned the Certified Financial Planner™ Certification in 1992. He is licensed to sell life/health/disability/variable life insurance products (1998) and is a general securities registered representative (1999). He passed the Series 66 - Uniform Combined State Law Examination (2000). He is a member of the American Institute of Certified Public Accountants, the Colorado Society of CPAs, and the Financial Planning Association.
Brian currently resides in Littleton, Colorado with his wife and three children.
Gregory P. Osborn, CPA
Partner
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Gregory P. Osborn joined the firm in 1981 following his graduation from the University of
Northern Iowa, where he earned his bachelor's degree in accounting. He became a partner in the firm in 1989.
Mr. Osborn's previous experience includes more than 28 years of experience in small business consulting, accounting and auditing, and taxation. This includes corporate and individual taxation, income tax planning strategies, estate and gift tax planning strategies, retirement plan consulting and administration, as well as accounting and auditing of financial statements. Mr. Osborn's practice consists of medical and professional service organizations, manufacturing and distribution entities, real estate brokers and developers, non-profit organizations, agriculture and ranching.
Mr. Osborn is an investment advisor representative and a registered representative affiliated with SHNM Financial Advisors LLC and NFP Securities, Inc., member FINRA/SIPC for providing complete investment advisory services. Mr. Osborn is also licensed in the State of Colorado for variable life and health insurance needs.
Born in Newton, Iowa, Mr. Osborn was the recipient of the Maytag Company Foundation Educational Scholarship Award. He is a member of the American Institute of Certified Public Accountants, the Colorado Society of CPAs, and the National Society of Accountants. Mr. Osborn serves on the Board of Directors of AGN International, an association of national and international accounting firms, of which Saltzman Hamma Nelson Massaro LLP is a member. Mr. Osborn is listed as an honored professional of the National Directory of Who's Who in Executives and Professionals.
Mr. Osborn is very active in the Denver community and is a member of the Denver Rotary Club and Pax Christi Catholic Church. He is a classic automobile enthusiast, enjoys all sports, fishing, hiking, biking, and outdoor activities. He also serves on the board of several corporate and non-profit organizations.
He and his wife reside in Highlands Ranch with their two daughters.
James I Massaro, CPA
Partner
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James I. Massaro joined the firm in 1987 as a tax specialist and small business consultant. He is
a partner and the director of our tax practice.
His previous experience consists of positions with national accounting firms, which included assistant national director of tax services.
With more than 25 years of experience in taxation and small business consulting, his expertise includes individual and corporate taxation, S corporations, partnerships, inventories, and tax planning for acquisitions, mergers, and liquidations. He is also versed in estate and gift tax, tax planning strategies, and representation in IRS examinations. Jim's clients comprise various industries, including real estate developers and builders, wholesale distribution, professional services, restaurants, non-profit organizations, manufacturing, and retail.
Born in Chicago, Jim earned his Bachelor of Science degree in accounting from Northern Illinois University and his Master of Science in Taxation degree from DePaul University. He is a member of the American Institute of Certified Public Accountants and the Colorado Society of Certified Public Accountants.
Jim speaks regularly on taxation matters and is editor of the Saltzman Hamma Nelson Massaro LLP Tax Alert Newsletter. In addition, he serves as a member, including chairperson, of the taxation committee of AGN International, an association of national and international accounting firms, of which Saltzman Hamma Nelson Massaro LLP is a member.
Active in the community, Jim has served on the board of directors for the Evergreen Mountain School in Evergreen, Colorado, and Hunger Artists, an award-winning theater ensemble performing
in Denver. He has also served on the board of advisors for the Mountain School Fund, the Leukemia Society of America, Rocky Mountain chapter, and the University of Denver Bridge
Project.
Frank D. Seffinger, CPA, LL.B., LL.M.
Partner
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Frank Seffinger joined the firm as a Partner in May, 2007. Previously, he practiced on his own as a tax consultant and as a founding partner and managing partner of a large local CPA firm. Frank has 40 years of diversified experience as a tax advisor with specific expertise in partnerships, closely held corporations, and mergers and acquisitions.
Frank received his accounting degree from Baruch School of Business, a Bachelor of Law degree from Brooklyn Law School, and a Master of Laws degree in Taxation from New York University School of Law.
Frank is a member of both the American Institute of Certified Public Accountants and the Colorado Society of Certified Public Accountants. He served on various committees for both organizations including the Colorado Society's chairmanship of the Federal Tax Committee. In addition to serving two terms on the Colorado Society's Board of Directors, he was a member of the Executive Committee, and Treasurer of the organization. Frank served as president of the Rocky Mountain Estate Planning Council and as a member of the Board of Directors of the Cherry Creek Chamber of Commerce. Frank has taught tax courses for the American Institute of Certified Public Accountants, Colorado Society of Certified Public Accountants, Metropolitan State College and has addressed various tax institutes and tax forums in addition to co-authoring a treatise on the various aspects of partnership taxation.
Russell A White, CPA, MBA
Partner
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Russ is the director of the firm's assurance services. He has more than 18 years of public accounting experience, including the management and coordination of audit, review and compilation engagements, business consulting, implementation of accounting systems and agreed-up procedures. Professional experience includes for-profit and non-profit companies.
Russ graduated from Central Missouri State University in 1988 with a Bachelor's degree in accounting and finance and in 1989 with his Masters in Business Administration.
After service with the Missouri State Auditors, Russ joined Reynolds Henrie & Associates in 1993, a local Denver Technology Center firm. As audit manager and partner, his responsibilities included performing accounting, auditing, and business advisory services for companies in numerous industries with extensive experience in not-for-profit, governmental, employee benefit plan audits, manufacturing, and professional services. In 2001, Russ changed industries and became the CFO of a large construction supply company where he used his various talents in building an accounting system from the ground up, setting up internal controls and business processes, financial reporting systems, employee benefit plan administration and inventory management system. Russ joined Saltzman Hamma Nelson Massaro LLP in 2005 to coordinate its audit and accounting function.
Curtis J. Winar, CPA, CFF, CVA
Manager, Valuation and Litigation Support Services
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Curtis J. Winar joined Saltzman Hamma Nelson Massaro LLP in 2008 and manages our Valuation and Litigation Support Services group. He is responsible for managing the activities and services related to the valuation and litigation support services provided by the firm. His experience includes the valuation of businesses and business interests for mergers and acquisitions, estate, gift and income tax matters, buy/sell agreements, strategic business planning, shareholder disputes, bankruptcy matters, employee stock ownership plans, and financial reporting. His services also include providing consulting and expert witness services related to commercial disputes and economic damages, business or individual economic loss analysis, intellectual property infringement, breach of contract, financial forensic services, construction disputes, and professional liability.
Mr. Winar earned his Bachelor of Science in finance from the University of Colorado in 2000. He is a Certified Public Accountant, Certified in Financial Forensics, is a Certified Valuation Analyst, and a member of the American Institute of Certified Public Accountants, the Colorado Society of Certified Public Accountants, and the National Association of Certified Valuation Analysts.
Prior to joining Saltzman Hamma Nelson Massaro LLP, Mr. Winar served as a senior consultant in the valuation and litigation services group of a large Denver public accounting and consulting firm. Immediately preceding his experience in valuation and litigation services, he spent two and a half years as an associate with a local public accounting and consulting firm providing accounting, tax and audit services. Before entering public accounting, his experience included the startup and operation of a company manufacturing and distributing consumer products domestically and internationally; sporting event coordination and management; and real estate sales. In addition to providing valuation consulting and expert witness services, Mr. Winar is currently active in real estate investments, business ventures, and community activities.