Biography

Michelle has practiced public accounting since 1993. She is one of the firm’s dairy specialists and advises business and individual clients. She has extensive experience providing tax and business solutions for clients in agriculture-related industries, including those involved in growing, storing, packing, selling, and processing. Michelle owns a family dairy farm in Washington and is a member of the Washington State Dairy Federation and Washington Farm Bureau.

As a tax professional she has specialized knowledge and experience in the tax field, including:

  • Flow-through business structures (partnerships, limited liability companies, S corporations, trusts, and estates)
  • Cooperative business structures
  • Business succession and transition issues
  • Income tax planning for closely held businesses and their owners
  • Income tax planning for high net worth individuals
  • Gift and estate planning
  • Business and individual tax implications of the Affordable Care Act

Selected Speaking Engagements

  • 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, National Society of Accountants for Cooperatives
  • Member, Northwest Washington Estate Planning Council
  • Member, Washington Society of Certified Public Accountants

Education

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