Strategic Consultants

Novogradac is a national professional services organization. The Novogradac organization consists of affiliates and divisions providing professional services that include certified public accounting, valuation and consulting. Novogradac is headquartered in San Francisco, Calif. with more than 25 offices nationwide. As a firm, they have assisted with hundreds of RETC transactions and have been involved in more than $10 billion in tax credit financings. Novogradac's energy practice includes work involving renewable energy tax credits, specifically the production tax credit for wind and the investment tax credit for solar, providing consulting, tax, accounting and auditing to renewable energy projects. They serve a variety of participants in the renewable energy industry, providing them with services such as compiling financial forecasts used to support partnership agreements, preparing partnership returns and Schedules K-1 for investors, and performing financial statement audits. They also perform final cost certification audits in connection with various investor requirements. Novogradac partners have published numerous affordable housing industry related articles in national newspapers and highly regarded trade journals. Novogradac's largest constituent company, Novogradac & Company LLP, is ranked by Accounting Today and Inside Public Accounting as one of the top 50 accounting firms in the nation.

Steve Sumsion possesses diverse business law experience spanning over 35 years, encompassing international, corporate, litigation, and transactional work. Following his graduation from BYU's law school in 1986, Steve served as a clerk for a federal judge in Washington, D.C. He then held positions at IBM's legal department across various locations on the East Coast. Additionally, Steve has resided and worked in Asia for numerous years, representing clients in China and Taiwan, and demonstrating fluency in Mandarin Chinese. Steve holds licenses to practice in New York, Pennsylvania, and Utah, and has gained admission to practice before the United States Supreme Court. Beyond his professional pursuits, Steve can be found skiing the slopes of the Wasatch Mountains and enjoying quality time with his wife, Mindy, their seven children, and nineteen grandchildren. Steve's current focus is on applying lessons from litigation, arbitration and dispute resolution to avoiding the same through effective structuring and documenting of transactions (with a special interest in matters involving China).

Mary Slawson has exceptional experience in forensic accounting, asset protection, specializing in tax analysis & structure, preparation & planning, consulting, and forensic accounting practices, IRS audit assistance, expert witness, real estate investments, and formation, taxation, and maintenance of 501C3 private and public charities, planning and services to mitigate her client’s tax liabilities. 45+ years as forensic accountant Enrolled Agent (EA) IRS 20+ years doing business, nonprofit, and individual tax planning and preparation Certified Fraud Examiner (CFE) MBA (Emphasis Accounting and Taxation)  Expert witness

Travis Lyle Bowen is President and Founder of the law firm Bowen Law Professional Group. He brings over forty years of experience; Mr. Bowen received his law degree, Cum Laude, from Brigham Young University, J. Reuben Clark School of Law, where his emphasis was on federal tax, advising closely held businesses, combining, and reorganizing corporate businesses, wills, trusts, estates, and asset protection. Following his graduation, Mr. Bowen worked for large firms in Salt Lake City until BLPG’s inception in 1984. With many years of experience designing and implementing advanced tax and estate planning strategies for high net-worth individuals, Mr. Bowen has specialized expertise in identifying, tailoring, and implementing appropriate strategies for closely held business owners in asset protection planning, tax planning, business planning, business succession planning, estate planning, and avoidance of probate, charitable giving/charitable remainder trusts, and creation of private foundations.  He regularly represents high net-worth individuals from many diverse backgrounds including such industries as construction, automotive, medical/dental, professional athletes, agriculture, manufacturing, retail, real estate, telecommunications, and transportation. Mr. Bowen also has significant experience representing clients before the Internal Revenue Service. Mr. Bowen is the developer of the proprietary ASSET PROTECTION SYSTEM™. Travis Bowen is the author of “The Use of Trusts in Business Continuation and Succession: The Use of Trusts in Cross-Purchase Arrangements, Income Tax Issue and Estate Tax Issues with Trusted Cross-Purchase Agreements and the Use of Trusts to Hold S Corporation Stock” (published in the May/June 2003 Issue of Probate and Property) and co-author of the article “Limited Partnerships: Use in Tax, Estate, and Business Planning” (published spring of 1996 in Idaho Law Review). Additionally, Mr. Bowen regularly speaks to professional organizations and public groups and has served as faculty presenter at various continuing education conferences including, most recently, the seminar “Cutting-Edge Asset Protection Systems and Techniques” and “How to Structure a Closely Held Business to Accomplish the Objectives of the Business Owner”. Mr. Bowen is the former chairman of the Section on Taxation for the Utah State Bar and is a member of the Section on Estate Planning and Probate Law. He is also a member of the American Bar Association: Section of Taxation; Section of Business; and Section of Real Property Probate and Trust Law. He serves on various committees and subcommittees of the American Bar Association, including the Asset Protection Planning Committee. Mr. Bowen has received the distinguished AV Preeminent Peer Review Rating from LexisNexis Martindale-Hubbell. The AV Preeminent Peer Review Rating is the highest possible rating from this respected service. This is a significant rating confirming that Mr. Bowen’s peers classify his professional ethics and legal ability at the highest level of excellence.

Marc Schultz's practice is concentrated in federal, local and state taxation matters, including complex transactions involving corporations, limited liability companies, limited partnerships, tax exempt entities, and real property. Marc regularly engages in advising clients with respect to mergers and acquisitions, joint ventures, formation of private investment funds, tax credit financing, and energy transactions. Marc currently chairs Snell & Wilmer’s Tax Credit Finance Group and Renewable Energy Group, and founded and co-chairs the firm’s Opportunity Zones and Funds Industry Group. Marc has represented investors, developers, and syndicators with respect to Low-Income Housing Tax Credit transactions, and has represented numerous parties with respect to transactions involving New Markets Tax Credits, Historic Tax Credits, and Renewable Energy. As part of his renewable energy practice, Marc regularly drafts Power Purchase Agreements. Marc is a regular speaker and panelist on the subject of tax credit finance and the Opportunity Zone incentive, and has written numerous articles and has been quoted in numerous publications with respect to these subject areas. Marc is currently representing investors, fund sponsors, and developers with respect to the Opportunity Zone incentive. Marc was involved in the advising and drafting of a number of comment letters that were submitted to the U.S. Department of the Treasury and the Internal Revenue Service regarding the Opportunity Zone proposed regulations. Marc served as an adjunct professor, teaching taxation of business entities in the Graduate Program of Accountancy, at the University of Illinois-Chicago. Marc also served on the Board of Directors for the Arizona Housing Finance Authority, as an appointment by Arizona Governor Doug Ducey. Snell & Wilmer is one of the largest law firms in the western United States. Clients include major national and multinational corporations, educational and research institutions, municipalities and government agencies, nonprofits, charitable organizations, industry executives, and high-net-worth individuals.