Real Estate Tax Consulting Services From SMART-LECG

1. LECG/SMART
Real Estate Tax Consulting Services
A global expert services company providing expert testimony, authoritative studies, and strategic advisory services to
clients including Fortune Global 500 corporations, major law firms, and governments worldwide. www.lecg.com

2. 2
Real Estate Tax Consulting Services
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Communication
Taking the time to thoroughly understand your business
Research
Extensively researching market data and jurisdiction assessment records
Inspection
On-site inspection of your property, as required
Valuation
Developing of arguments for valuation reductions and determining the appropriate valuation methods for
appealing the assessments
Negotiation
Challenging assessments through negotiations with appropriate authorities
Appeals
Filing of necessary appeal documentation with appropriate authorities
Representation
Making formal presentations at the local and state-level hearings

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Client Experience
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Types of Clients Industry Specialization
Large domestic and Retail
multi-national companies
Manufacturing
Middle-market companies
Higher Education
Closely-held and
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family-owned businesses Healthcare
Start-ups of all sizes Life Sciences – Biotech/
Pharmaceutical
High net worth individuals
Insurance and Financial
Services

4. 4
Selected Property Tax Client Experience
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Ace Hardware National Envelope
Aramark New York & Company
Ball Horticultural Company Olympus
Bally Total Fitness Old Second National Bank
Best Buy Siemens
Circuit City The Flynn Company
ConocoPhillips Tween Brands
Dollar Tree Stores ULTA Cosmetics
Famous Dave’s Unisys
Helzberg Diamonds United States Cold Storage
Limited Brands WMS Gaming
SG

5. 5
Property Tax Client References
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Ms. Carla Carter Mr. William S. McVeigh
Property Management Analyst Portfolio Controller
Best Buy The Flynn Company
7601 Penn Avenue South 1621 Wood Street
Richfield, MN 55423-3645 Philadelphia, PA 19103
612.291.7488 215.561.6565
Mr. Dan Ricci
M D Ri i Mr. Timothy Vaughan
M Ti th V h
Tax Director Vice President, Operations
Ace Hardware Old Second National Bank
2200 Kensington Court 37 S. River Street
Oak Brook, IL 60523 Aurora, IL 60506
630.990.6596 630.906.5487

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SALT Client Recognition
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SMART has been preparing our sales and use tax returns
Helzberg Diamonds has enjoyed a business
for over four years now, and I want to take a moment to
relationship with SMART for the past 25 years.
thank the entire SMART Compliance Team for all you do
SMART provides Helzberg Diamonds with a full
service property tax compliance program and also behind the scenes to take the detailed tasks required
assists us with tax planning for our new stores We
stores. each and every month and produce such high quality
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have been extremely satisfied with the quality of the work. For the many returns that get prepared and sent by
service that we have received from SMART and the SMART, we get very, very few notices from any state. We
professionalism of the individuals that we have dealt are grateful for the service you perform on our behalf and
with. We have also been very pleased with the fact look forward to next year.
that our account has been serviced by a very stable
staff over the past few years. The individuals on the Jeff Mastin, Tax and Risk Manager
SMART team who service our account, have many Welch Allyn, Inc.
years of experience in the business and are very
knowledgeable concerning the various states in which
we operate. SMART has also been very proactive in
maintaining the latest computer technology available AIG has used SMART to prepare amended state income
and does an excellent job of keeping us advised of tax tax returns related to federal tax audits for five closed tax
law changes and the most advantageous position for years.
years In the process of selecting a vendor to perform this
our company to take in regards to those changes. service, we met with three of the Big Four firms, SMART,
and Jefferson Wells. In addition to the obvious reduction
I would highly recommend Smart and Associates to in fees between the Big Four and SMART due to the
any company who has a need for a very difference in business models, we were also impressed
knowledgeable, professional and service-oriented by the professionalism and approach that SMART brought
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property tax compliance provider.
p p to the table
table.
Lonnie J. Lawton
James R. Gruber
CFO
American International Group, Inc.

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How We Differentiate Ourselves
Experience
Significant Managing Director/Manager touch on all engagements
Well-developed skills in process & technology with extensive experience in property tax policy,
valuations & appeal procedures
Best-In-Class Process
A mature, robust real estate tax consulting methodology that has been refined and field-tested
with our significant base of demanding clients
Professional Designations
Our management staff consists of career Real Estate Tax p
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estate appraisers, MAI, ASA, and CMI designees

8. 8
How We Differentiate Ourselves
Premier Technology
LECG SMART
LECG-SMART utilizes comprehensive, online research tools, accessing leading sources for
comparable market data, current taxation rules, regulations, and case law
Attractive Fee Structure
A contingency-based fee system – a risk-free approach
A comprehensive fee structure that details all activities
No “hidden fees”

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State and Local Tax Services
Personal Property Tax Compliance
Personal Property Tax Consulting
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Real Estate Tax Consulting
Sales and Use Tax Compliance Services
Sales d Use Tax Consulting
S l and U T C lti
State Income/Franchise Tax Compliance
State Income/Franchise Tax Consulting
Tax Technology Consulting

10. 10
SALT Services
Tax Planning, Compliance and Consulting
Tax Accounting and Provision Analysis
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Tax Incentives and Credits
Transaction Analysis
Tax Technology Consulting
Audit and Controversy Representation
Diagnostic Services

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About Us
In March 2010, LECG, LLC (XPRT:NASDAQ) and SMART Business
Consulting and Advisory, LLC merged. The combined LECG/SMART is a
global expert services and business advisory firm with more than 1,100
professionals in 39 offices worldwide.
Our clients include Fortune Global 500 corporations, major law firms and
local,
local state and federal governments and agencies worldwide
worldwide.
LECG/SMART has experience in consumer products, energy, entertainment,
media and sports, environment and natural resources, financial services,
healthcare and life sciences, insurance, petroleum and chemicals,
professional services, real estate, telecommunications, and transportation.

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Who We Are
Litigation, Forensics & Finance
Advisory Services
Bankruptcy & Restructuring
Forensic Accounting
Finance, Valuation & Damages
Insurance Claims
Intellectual Property
Legal Technology & Analytical Consulting
Economics & Dispute Resolution
Antitrust & Competition Policy
Economic & Financial Regulation
International Arbitration
Labor & Employment
Securities Litigation
Consulting & Business Advisory
Actuarial Services
Executive Solutions
Financial Solutions
Fi i l S l ti
Outsourcing Solutions
Compensation & Benefits Consulting
Technology Solutions
Governance Assurance & Tax
Audit & Attest Services (through SMART and Associates, LLP)
Internal Audit & Risk Management
International Tax
Federal Tax
State & Local tax

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Our Global Footprint
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Global resources to serve large multinational clients
International infrastructure optimizes experts’ skills and income potential

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Contact Information
P.J. Olzen, CMI Walter Grimms, CMI Craig Hoffner, ASA
Managing Director Senior Manager Senior Manager
847.558.5679 847.558.5682 610.964.4144
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polzen@lecg.com
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wgrimms@lecg.com @ g
choffner@lecg.com
William Solt Ted Kolman, MBA John Langman
Senior Manager Senior Manager Senior Manager
678.921.8022 972.668.3704 847.558.5681
wsolt@lecg.com tkolman@lecg.com jlangman@lecg.com