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JASON M. HILLE is an attorney in the Milwaukee office of Foley & Lardner LLP, and a member of the firm's Transactional & Securities Practice. Mr. Hille regularly represents public and private companies in a variety of industries regarding mergers and acquisitions, securities law compliance, corporate financings and general corporate matters. Prior to joining Foley, he worked as a financial analyst at Kimberly Clark Corporation and as a tax accountant at PricewaterhouseCoopers. Mr. Hille earned his B.S. and M.S. degrees from Marquette University and his J.D. degree from the University of Notre Dame Law School. PATRICIA A. HINTZ is a partner with the law firm of Quarles & Brady LLP, in Milwaukee. She counsels public and private corporations, S corporations, partnerships, limited liability companies, non-profit organizations and individuals on a wide variety of federal, state and local tax matters with a special focus on tax credit transactions. Her clients span numerous industries and tax jurisdictions. Ms. Hintz also is licensed as a certified public accountant in Wisconsin, and prior to attending law school, was employed for more than six years as a tax advisor with Deloitte & Touche LLP, and PriceWaterhouseCoopers LLP. She earned her B.S. degree in accounting, magna cum laude, from Marquette University, her M.S. degree in taxation from the University of Wisconsin - Milwaukee and her J.D. degree, magna cum laude, from the University of Wisconsin Law School. Ms. Hintz has been listed in The Best Lawyers in America since 2005 in the area of tax law. She is a member of the American Bar Association (member, Section on Taxation), the State Bar of Wisconsin (member, Board of Directors and Treasurer of the Tax Section) and the Milwaukee Bar Association (Secretary/Treasurer). PATRICK HOFFERT is a certified public accountant and partner at Reilly, Penner & Benton, LLP, a public accounting firm located in Milwaukee, Wisconsin. Mr. Hoffert began his professional career with Reilly, Penner & Benton, LLP in 1998 serving as a staff accountant and auditor. Today, he works with audit clients providing direction, support, and technical expertise on a number of compliance issues. Mr. Hoffert's primary role is to lead the audit department in providing effective and efficient audits. He is a member of the American Institute of Certified Public Accountants, Wisconsin Society of Certified Public Accountants, a member of the Best Software Accountants Network, and he serves on the Advisory Board for Children's Service Society of Wisconsin. Mr. Hoffert earned his Bachelor of Business Administration degree from the University of Wisconsin-Whitewater. DARCI L. MIDDAUGH, CPA, is a partner and member of RitzHolman CPAs' tax and outsourcing teams. Since joining the firm in 1989 and becoming partner in 2000, she has focused on providing personalized tax and consulting services to individuals and closely-held businesses. She works directly with her clients on issues such as tax compliance and planning, entity choice, retirement plan considerations and general business planning. She also performs audits of 401(k) plans and HUD and low-income housing tax credit properties. Ms. Middaugh has led presentations on payroll and income tax compliance and has served as an instructor at the University of Wisconsin - Milwaukee Small Business Development Center, where she taught courses on financial management to business owners and managers. She earned her bachelor's degree in accounting from the University of Wisconsin - Platteville. Ms. Middaugh is a member of the American and Wisconsin Institutes of Certified Public Accountants. CHRISTOPHER E. RECHLICZ is a shareholder in the law firm of Reinhart Boerner Van Deuren s.c., and a member of the firm's Business Law and Banking and Finance Practices. He serves a wide range of business clients including financial institutions, venture capital firms, mezzanine lenders and borrowers. Mr. Rechlicz focuses his practice on commercial, secured, asset-based, mezzanine and venture capital financing. He was selected for inclusion in Wisconsin Super Lawyers - Rising Stars Edition in 2009 and 2010. Mr. Rechlicz is a member of the State Bar of Wisconsin and the Milwaukee Bar Association. He earned his B.B.A. degree, magna cum laude, from the University of Wisconsin-Whitewater and his J.D. degree from the University of Wisconsin Law School. PAUL RODRIGUES, CPA, MST, CFE, CFF, is a principal in the accounting firm of Chortek & Gottschalk, LLP. He is a Certified Public Accountant, with a master's degree in taxation. He is a Certified Fraud Examiner with a Certificate in Financial Forensics. With over 20 years in the accounting profession, Mr. Rodrigues heads up the firm's fraud and litigation practice. He has served as an expert witness or consultant in numerous forensic, fraud and litigation engagements ranging from $1-85 million. Mr. Rodrigues has been involved with potential or actual civil and criminal litigation, including but not limited to: generally accepted accounting principles and audit standards; the determination of lost profits, income, assets, or damages; evaluation of internal controls; fraud; and any other matter involving accounting expertise in the legal system. He also has expertise with: minority shareholder issues; the hiding of assets; business valuations; conflicts of interest; financial statement fraud; shareholder and employee fraud; tax fraud; exaggerated expenses and over/under sales; contract disputes; theft by contractor; accounting malpractice; acquisitions; liquidations; restructuring and fraudulent transfers. Mr. Rodrigues is a member of the AICPA Litigation Services Task Force and is designated as the AICPA's CFF Champion for the State of Wisconsin. He recently co-authored the AICPA's Practice Aid, "Serving as an Expert Witness or Consultant." The document covers a variety of forensic accounting areas, including dispute resolution, litigation consulting, bankruptcy support and fraud and special investigations, as well as the role of the CPA in assisting attorneys. Mr. Rodrigues was named a finalist by the Association of Certified Fraud Examiners (ACFE) for its national Board of Regents. He is an active lecturer and has authored numerous articles. Recently, Mr. Rodrigues co-authored an article for the Wisconsin Law Journal, "Theft by Fraud in the Workplace" and "Strategic Approach for Maximizing Recovery in a Fraud Case" for the ACFE's - The Fraud Examiner Newsletter. MATTHEW S. RIOS, CPA, is a partner and member of RitzHolman CPAs' tax and outsourcing teams. Since joining the firm in 1997 and becoming partner in 2010, he has focused his practice on providing tax and consulting services to closely-held businesses and entrepreneurs. In addition, he concentrates on the professional services and real estate industries, including performing audits of HUD and low-income housing tax credit properties. Mr. Rios, a Certified QuickBooks ProAdvisor, also offers QuickBooks training and consulting to the firm's clients and employees. He received his bachelor's degree in accounting from the University of Wisconsin - Milwaukee. Mr. Rios is a member of the American and Wisconsin Institutes of Certified Public Accountants and the West Allis/West Milwaukee Chamber of Commerce.
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