Michael J. Rinaldi II, CPA
Mr. Rinaldi represents US and foreign institutions and families in a broad range of advisory activities including private equity real estate opportunity funds, with regard to formation, acquisitions, operations, dispositions and development of significant properties and portfolios. He is a Professor in the graduate tax law program at Thomas Jefferson School of Law, where he teaches on Trusts, Private Equity Funds and Tax Treaties. Professor Rinaldi has authored several publications for Kluwer Law International, Jordan’s and Lexis Nexis®. He is licensed as a certified public accountant in the District of Columbia and is a member of the International Tax Planning Association (ITPA), the Society of Trust and Estate Practitioners (STEP) and the American Bar Association, Tax Section-Partnership and US Activities of Foreigners & Tax Treaties Committees. He holds graduate degrees in accounting and tax law (both US and International).
Lily L. Tse, CPA
Ms. Tse represents US and foreign real estate private equity funds and property owners with regard to financial reporting and international tax matters. Her area of practice includes real estate development and leasing, joint ventures, consolidations and mezzanine financing and accounting and allocation methods. Ms. Tse also heads the firm’s audit practice specializing in the development and operation of multi-family housing. Ms. Tse has been qualified as an expert witness in Federal Court, providing testimony in the area of real estate financing. Ms. Tse is licensed as a certified public accountant in the District of Columbia and holds graduate degrees in business and taxation.
Jerry P. Simonelli, Esq.
Mr. Simonelli is an Attorney at law, licensed in the District of Columbia, Virginia, Ohio, and the United States Tax Court. Mr. Simonelli is currently an Adjunct Professor of Law at the University of Windsor, Canada and at Wayne State University, Detroit, MI. He has served on the tax-writing Finance Committee as a Member of the Connecticut House of Representatives. Mr. Simonelli specializes in individual taxation, estate planning and IRS controversy work. Mr. Simonelli holds a Juris Doctor and an LL.M in Taxation.
Evelyn H. Cheng
Ms. Cheng is an associate in MRCO, with practice concentrations in audit services and corporation and partnership taxation for real estate funds, construction contractors and investors. Ms. Cheng holds a bachelor degree in economics with a concentration in accounting. She is currently a CPA candidate, having successfully completed 2 of the 4 examination sections.