Richard L. Dorigatti is a certified public accountant in Utah, Idaho and Oregon with over 22 years experience. He has an emphasis in advanced income tax and estate planning, tax preparation, extensive business consulting, entity structuring and qualified business valuations. He also consults with other CPAs and law firms across the western United States regarding tax matters. Mr. Dorigatti has authored several tax related articles and texts, and has been an instructor of taxation at Utah State University. He has also taught and edited tax related professional education courses for tax accountants and attorneys, sponsored by the American Institute of Certified Public Accountants, Idaho Society of CPAs, Utah Association of CPAs and the Educational Division of the Internal Revenue Service. He frequently speaks

to organizations and groups on tax related topics. Some of the engagements have included Harvard School of Business, Rockwell International, Intel, Smith Barney, Morton Thiokol, Colliers International, Garverick McCoy and Merrill Lynch. He has also been hosted on both public and private radio, as well as, produced a video on tax planning that has been marketed nationally in retail stores. He is frequently asked to write tax related articles for several newspapers and business magazines. Mr. Dorigatti graduated from Utah State University with a Bachelor Degree in Accounting and  Master of Accounting Degree in Taxation. He also received the Federation of Schools of Accountancy Top Student Award and the Utah Association of Certified Public Accountants Top Graduate Student Award. He passed the National American Institute of Certified Public Accountants examination on his first sitting with the highest score in the State of Utah, in May of 1988. He was also awarded the U.S. Accountant Advocate of the Year for 2002 by the Small Business Administration (SBA). Continuing Education & Professional Associations Member National Associations of Certified Valuation Analysts (NACVA) Member American Institute of Certified Public Accountants Member Utah Association of Certified Public Accountants Member American Institute of Certified Public Accountants Tax Division Passed Certified Valuation Analysis Exam (NACVA) Completed NACVA Business Valuation Certification Training Program Experience in Industries Construction Manufacturing Hotel Commercial Retail Medical and Dental Practices Wholesale Insurance Automobile Dealerships Professional Services Convenience Stores Video Production Farm and Ranching Restaurant Jewelry Stores Real Estate Financial Institutions Trucking Marketing Companies