Ronald J. Ruggeri Director of Tax Department Ronald J. Ruggeri is a principal with MSPC a certified public accounting and consulting firm. He has over 15 years of experience in taxation, accounting, auditing, mergers and acquisitions. The tax department provides compliance and research services at the federal, state and municipal level for the firm's corporate and individual clients. Ron also represents clients before the Internal Revenue Service and various state taxing authorities. He addresses federal and state tax ramifications of proposed transactions and advises clients as to choice of entity, nexus issues, and other matters which can minimize federal and state tax burdens. Together with the firm, Ron provides accounting and consulting services to various medium sized privately- and publicly-held companies. In addition, he consults with numerous clients in the development of budgets, cash flows and financial projections for both ongoing and start-up businesses. Ron draws from his accounting and financial management experience to provide advisory services to the firm's clients with regards to proposed mergers and acquisitions. Ron received his bachelor's degree from Seton Hall University, later attaining his master's degree from Fairleigh Dickinson University. His professional affiliations include the American Institute of CPAs (AICPA) and the New Jersey Society of CPAs (NJSCPA). Ron is a member and former chairman of the tax committee of Moore Stephens North America (MSNA). rruggeri@moore-cpa.com