Mark P. Altieri, Esq., LL.M.

1982 - New York University (LL.M. in Taxation)
1979 - Cleveland State University (J.D.)
1974 - Ohio University (B.G.S., summa cum laude)

State of Ohio
United States Tax Court
United States Supreme Court

American Institute of Certified Public Accountants
National CPA Financial Literacy Commission
Ohio Society of Certified Public Accountants
Beta Alpha Psi
Delta Sigma Pi
Beta Gamma Sigma

Author – Articles:

• "Professional Practice Transitions, Section 197, And The Anti-Churning Rules", The Practical Tax Lawyer, Summer 2018, Co-authored with William P. Prescott, M.B.A.-Executive Program.
• “Creditor Protection of Retirement Plan Assets”, The Practical Tax Lawyer, Spring 2017, Co-Authored with Richard A. Naegele, J.D.
• “Worker Classification Issues: Generally and in Professional Practices”, The Practical Tax Lawyer, Winter 2017, Co-authored with William P. Prescott, Esq., M.B.A.-Executive Program; Kelly A. VanDenHaute, J.D.; Russell I. Tietz, CPA
• “Professional Practice Transitions, Section 197, and the Anti-Churning Rules”, The Practical Tax Lawyer, Spring 2016, Co‑authored with William P. Prescott, E.M.B.A., J.D.
• “Protection From Creditors for Retirement Plan Assets”, The Tax Adviser – Bankruptcy & Insolvency (January 1, 2014)
• “Modifying or Terminating Nonqualified Deferred Compensation Plans”, The Tax Adviser (May 1, 2013).
• “Payroll Taxable Wages Of An Owner And Employee Of An S Corporation”, The Practical Tax Lawyer (Winter 2012)
• “Worker Classification Issues In Professional Practices”, The Practical Tax Lawyer (Summer 2010)
• “How Safe Is Your Pension? Creditor Protection for Retirement Plans and IRAs”, The Practical Tax Lawyer (Winter 2008)
• “How Safe Is Your Pension?”, The ASPPA Journal (Fall 2007)
• “Surviving Katrina – Tax Breaks for Victims of the Costliest Catastrophe in American History”, Journal of Accountancy (2006)
• “Protect Retirement Assets”, Journal of Accountancy (2006)
• “Financial Guidance for Every American”, The 360 Degrees of Financial Literacy Website, AICPA (2005)
• “Creditors’ Rights: Tax Qualified Plans and IRAs”, The CPA Journal (2005)
• “Is Your Retirement Plan Really Safe?”, Journal of Accountancy (2005)
• “Needed Prescription for Reduced Health Care Costs”, Journal of Pension Planning & Compliance (2004)
• “A Fringe Benefit Primer for the Closely Held C Corporation (Part I)”, The Tax Advisor (2004)
• “A Fringe Benefit Primer for the Closely Held C Corporation (Part II)”, The Tax Advisor (2004)
• “Creditors’ Rights Against Tax Qualified Retirement Plans and IRAs”, Tennessee CPA Journal (2003)
• “Enemies at the Gate: Creditors’ Rights Against Tax Qualified Retirement Plans and IRAs”, Journal of Pension Planning & Compliance (2003)
• “Partnerships, LLCs and S Corporations”, The CPA Journal (2002)
• “Political Affiliation of Appointing the Outcome of Tax Court Cases”, Judicature (2001)
• “Creditors’ Rights Against Tax Qualified Plans and IRAs”, The CPA Journal (2000)
• “Non-Qualified Deferred Compensation Agreements: Tax and Accounting Implications”, The CPA Journal (1998)
• “Avoiding the Section 7206(2) Criminal Tax Penalty for False or Fraudulent Return Preparation”, The Tax Adviser (1998)
• “IRAs After TRA ‘97”, The CPA Journal (1998)
• “Attacks on the Substance of S Stock Transfers”, The Tax Adviser (1997)
• “Considerations In Determining Whether to Elect S Corporation or LLC Status”, The Tax Adviser (1996)
• “Deferred Compensation Agreements and ERISA Pension Plan Compliance”, Ohio CPA Journal (1996)
• “Nonqualified Deferred Compensation Arrangements”, The Tax Adviser (1995)
• Income Tax Distinctions Between S Corporations and Limited Liability Companies”, Ohio CPA Journal (1995)
• “Church Maintained Tax-Sheltered Annuity Plans”, The Journal of Pension Planning & Compliance (1989)
• “Providing Life Insurance and Other Incidental Benefits Through Qualified Retirement Plans After TEFRA”, The Tax Adviser (1984)
• “Functional Disparity between Section 336 and 337 Liquidations”, The Tax Adviser (1984)
• “Discriminatory Methods of Compensating Key Employees in Closely Held Corporations”, The Tax Adviser (1984)