Mr. Clare is a Certified Public Accountant with almost 35 years experience in auditing and taxation and retirement plan administration. He is the managing partner of Clare & Storey, a firm of professional accountants and retirement plan consultants.

• His experience includes:
• Individual tax, estate, and financial planning
• Partnership and corporation taxation
• Real estate fiduciary accounting and taxation
• Oil and gas accounting and taxation
• Magazine and professional publication accounting and taxation
• Financial institutions and related service entities
• Support of litigation involving business matters
• Receivership services
• Executive compensation and benefit consulting
• Bankruptcy consultation and accounting
• Mr. Clare's professional experience includes approximately 25 years in private practice and approximately 10 years with the national firm of Coopers & Lybrand with client responsibilities for:
  • Morrison-Knudsen Company, Inc.
  • Bechtel Group of Companies
  • Stanford University

• His recent professional assignments include:
• Condition audit of failed savings and loan association for the Federal Savings & Loan Insurance Corporation
• Fraud discovery assistance for the National Credit Union Association in connection with litigation
• Discovery assistance and expert witness regarding dispute between landlord and tenant regarding pass through of service expense
• Audits of real estate joint ventures financed by the Boston Company, Wells Fargo Realty Advisors, and GATX
• Discovery assistance and expert witness in litigation between banks over participation agreement and cash flow from foreclosed properties
• Receiver for operating company pending sale to resolve dispute between shareholders
• Mr. Clare holds a B.S. Accounting degree from Brooklyn College, University of the City of New York and a M.S. Taxation degree from Golden Gate University.
• He has done additional graduate work in real estate taxation, law, finance and appraisal.

E-mail: jclare@clarecpa.com