Timothy A. Halverson

After graduating with Bachelor and Masters degrees in accounting and taxation from Brigham Young University in 1981, Tim spent nearly seven years as a tax manager for Arthur Andersen & Co., specializing in mergers and acquisitions and corporate tax consulting and planning for many diverse industries.

For the next ten years, Tim served as a finance officer and Vice President, Taxation for Chart House Enterprises, Inc., a publicly held national chain-restaurant company which owned and operated over 100 casual and fine dining restaurants through a consolidated group of corporations. In addition to directing the tax, human resource, payroll and information system departments, Tim also advised on all finance and tax related transactions. During his years with Chart House, Tim was active in National Restaurant Coalition efforts with the Internal Revenue Service and regularly spoke at California educational seminars on finance and tax matters affecting the restaurant industry.

Tim left Chart House in 1997 to own, operate and grow his own public accounting company. Through the years, he has established a successful accounting and tax practice specializing in restaurant and retail, real estate and health care industries.

Tim is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Candy R. Forsythe

Candy R. Forsythe earned her bachelors degree in accounting from National University and spent over twenty five years working in the finance department of Chart House Enterprises, Inc. advancing from accounting clerk to senior accountant and tax specialist.

Her accomplishments included developing a sophisticated fixed asset management system to accurately track capital expenditures, cost segregation, and depreciation expense. She worked extensively with senior management in managing new restaurant growth and annual capital budgeting processes. In addition, as a tax specialist, Candy was responsible for multi-state sales and use tax filings, annual personal property tax preparation and coordinated all related appeal work with taxing authorities for the reduction of both real and personal property tax costs.

Candy left Chart House in early 1998 to become the accounting manager for Sweet Factory, Inc., a retail candy store chain with over 250 locations in various states before joining Halverson & Company in late October of that year. Since joining the firm, Candy has provided tax and accounting services to many companies particularly in the restaurant industry, drawing on her many years of industry expertise.

Jared L. St. Clair

Jared graduated from Brigham Young University in 1999 with Bachelor and Masters degrees in accounting and taxation. While pursuing his degrees, Jared actively participated in the Golden Key and Phi Kappa Phi National Honor societies and the Beta Alpha Psi Accounting Society.

After graduation, Jared joined Deloitte & Touche LLP in their Orange County office and spent five years with the firm, advancing to the position of Tax Manager. During his time with Deloitte & Touche LLP, Jared developed his expertise in corporate taxation, financial accounting for income taxes, and accounting methods and periods while working with many large private and public companies. He was instrumental in developing various tax strategies that netted his clients hundreds of thousands of dollars in permanent and deferred tax savings.

At the end of 2004, he left Deloitte & Touche LLP to pursue a broader consulting career in taxation and finance with Halverson & Company. As a member of Halverson & Company, Jared continues to service large corporate clients with a variety of tax planning needs and also assists individuals and growing businesses with their overall financial, tax, and wealth transfer strategies.

Jared is a member of both the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Matthew D. Brown

Matt joined Halverson & Company in December 2004 following nearly two years with Deloitte & Touche LLP in their Orange County office. During his time with Deloitte & Touche, Matt gained valuable experience in corporation tax matters working on compliance and consulting projects for middle-market to multi-national clients. On several occasions, he received recognition for his effective and efficient client service. Since joining the Firm, Matt has supervised various projection, planning and compliance projects for individuals, partnerships and corporate clients.

Matt is a graduate of the Brigham Young University Marriott School of Accountancy earning both Masters and Bachelors degrees. He also earned an international business/accounting certificate following a term in Asia with other Marriott School professors and students.

Amy L. Livingston

Amy spent nearly five years as a senior tax consultant with Ernst & Young, LLP, in their Orange County Office before leaving in August 2004 to take a similar position in the internal tax department of Qualcomm, Inc. During her work with Ernst & Young and Qualcomm, Amy gained extensive experience in corporation tax accounting, compliance and planning matters. She also participated in the tax and accounting planning matters for several merger and acquisition transactions. She has successfully defended clients before the Internal Revenue Service and Franchise Tax Board.

Amy graduated with Masters and Bachelor degrees in accounting and taxation from Brigham Young University in 1999, earning National Merit, Academic and Marriott School of Management scholarships. She is a member of the American Institute of Certified Public Accountant and the California Society of Certified Public Accountants.

Eric R. Koehle

Eric graduated from Brigham Young University in April 2005 with Masters and Bachelors degrees in Taxation, Accounting and Information Systems. Prior to graduation, he worked as an intern with Deloitte & Touche, LLP in their San Francisco office receiving assignments in corporate and partnership taxation for large multi-national companies. Eric also gained valuable computer technology experience as a web site and database consultant for a small start-up company in Provo, UT.