Honorary Members of the Society


Alex Brosseau

Alex Brosseau is a Senior Manager in the Tax Policy Group of Deloitte Tax LLP’s Washington National Tax office. In that capacity, he monitors tax policy developments in Congress and the White House on behalf of the firm and its clients. Mr. Brosseau was a presenter at the 2016 ASCSP National Conference in Orlando.


From 2012 to 2015, Alex served as Senior Analyst for Tax Policy on the U.S. Senate Budget Committee where he was the primary tax adviser to the committee’s two previous chairpersons, Senator Patty Murray of Washington and Senate Finance Committee member Kent Conrad of North Dakota..


Prior to his time on the Budget Committee, Alex worked in client service at Deloitte Tax LLP, focusing primarily on clients in the financial services and real estate industries.


Alex is a Certified Public Accountant (CPA). He received his Master of Science in taxation from American University (Washington, DC) and his Bachelor of Arts in accounting and economics from the University of Saint Thomas (Saint Paul, Minnesota).

Steven Beaucaire, CCSP

Steven Beaucaire, CCSP – is a retired Tax Director from Bedford Cost Segregation and one if the first Society members to be given this standing. Steve has made a significant contribution towards ASCSP since the very first days of its inception.


Over the years, Steve has been a member of the Technical Standards Committee and has worked on every version of the ASCSP Minimum Quality Standards. He has participated in dozens of presentations and ASCSP webinars, focusing on the tax aspects of our work and has proctored many exams.


Steve has been a valuable resource not only to his past employer but also ASCSP members – always willing to provide commentary and perspectives regarding tax matters with fellow Society members. He was a member in good standing of the Society since 2007 and was a certified member most of that time.

Michael Gregory

Michael Gregory is a Registered Professional Engineer, a Certified General Real Property Appraiser, a Qualified Mediator with the Minnesota Supreme Court, an Accredited Senior Appraiser with the American Society of Appraisers (ASA), served on the ASA Business Valuation Committee, and is an Accredited Valuation Analyst with National Association of Certified Valuators and Analysts. He was a presenter at the ASCSP 2012 Conference in Las Vegas.


Mike is the Chief Manager of Michael Gregory Consulting, LLC (founded in September 2011) focusing on Alternative Dispute Resolution (ADR), risk management issues with the Internal Revenue Service on valuation and engineering issues, and value added services such as strategic planning.


He was an IRS territory manager with responsibilities for 23 states with an emphasis in the business valuation and engineering arena nationally over his last eleven years at the IRS. Mike has championed the IRS internal teams on reasonable compensation, valuing subchapter S corporations, 409A, 6695A, and the Discount for Lack of Marketability.

Mike has a BS in Civil Engineering from Valparaiso University, a MS in Civil and Environmental Engineering from the University of Wisconsin – Madison, and a MBA from DePaul University.


Mike provides value to attorneys, accounts, appraisers and engineers with Alternative Dispute Resolution (ADR), risk management and value added services for issues such as business valuation review and assistance, business litigation, compensation, closely held companies, construction, environmental, intellectual property, labor and employment resolution issues, mergers and acquisitions, estate and gift tax, international tax, emerging companies, and wealth management. Other engineering issues served include cost segregation studies, capital versus repair issues, real property valuations, and research credit.


Mike has published a book in June 2012 entitled How to Work with the IRS: Strategies for Attorneys, Accountants and Appraisers. This may be purchased at www.birchgrovepublishing.com.

Joshua Harris, Ph.D., CRE, CCIM, CAIA

Joshua Harris, Ph.D., CRE, CCIM, CAIA, serves as the director of the Dr. P. Phillips Institute for Research and Education in Real Estate at the University of Central Florida, where he is responsible for directing research initiatives, industry outreach, program development and teaching at the undergraduate and graduate levels. Dr. Harris was the Keynote presenter for the 2016 ASCSP National Conference in Orlando.


Harris has been involved in commercial real estate since 2002, and has worked as a real estate broker, acquisitions analyst for private equity firms and an investment banker. He has been an invited speaker and lecturer at several industry conferences, as well as a guest lecturer at the European Business School in Germany. Harris also performs consulting in the fields of real estate, finance, economic development, and as an expert witness via his firm the Lakemont Group.


Harris has been awarded The Counselor of Real Estate (CRE) designation, the Certified Commercial Investment Member (CCIM) designation, as well as the Chartered Alternative Investment Analyst (CAIA) designation, signifying his knowledge and expertise in private equity, real estate, and economics. In addition, he has been named an Honorary Kentucky Colonel, a NAIOP Research Foundation Distinguished Fellow, and appointed to the Florida Real Estate Appraisal Board. He holds a doctorate in Finance from the University of Central Florida and conducts research in institutional international real estate and markets.

Skip Lloyd, CPA, CGMA

Skip Lloyd, CPA, CGMA is a senior tax manager with Carr, Riggs & Ingram, LLC in their Mandeville, LA office. Mr. Llyoyd was a presenter at the ASCSP National Conference in 2016.


For over 41 years he has practiced in the area of income, estate and gift tax planning for closely held companies and their owners. His practice has been concentrated with professionals such as doctors, dentists, engineers, and attorneys; and in the field of real estate, agriculture and aquaculture. He has extensive experience dealing with IRS audits of income, estate and gift tax returns. Mr. Lloyd concentrates on large LLCs taxed as partnerships and wealthy individuals. He is a member of the American Institute of Certified Public Accounts and the Society of Louisiana CPAs. Mr. Lloyd has spoken on a variety of subjects to various professional organizations and edited a CFP textbook dealing with LLCs. He graduated from Ole Miss with a BBA in accounting in 1976.

Andrea B. Mouw, J.D.

Andrea B. Mouw, J.D. is a principal at Eide Bailly (Minneapolis, MN) – Ms. Mouw was a presenter at the 2018 ASCSP National Conference in Nashville and presented for the November 2018 membership webinar.


With a law degree and over 10 years of federal, state and international tax experience, Andrea provides a depth of expertise to Eide Bailly clients that is simply hard to find. Her main area of focus is on accounting method issues, such as income and expense recognition, capitalization and inventory issues. She also conducts regular seminars and workshops on numerous tax reform and accounting method related topics.


Vice-chair, Capital Recovery & Leasing Committee, American Bar Association Section of Taxation, Tax Accounting Committee, American Bar Association Section of Taxation, Minnesota Bar Association, Hennepin County Bar Association, Bachelor of Science, Business – Curtis L. Carlson School of Management, University of Minnesota, Juris Doctor – William Mitchell College of Law, St. Paul, Minnesota

Scott R. Saunders

Scott R. Saunders is Senior Vice President with Asset Preservation, Inc. (API), a subsidiary of Stewart Information Services Corporation.


Scott has an extensive background in Internal Revenue Code §1031 tax deferred exchanges, having been involved in structuring thousands and thousands of §1031 exchanges during his twenty four years in the exchange industry. He was a presenter at the 2012 ASCSP conference in Denver. He holds a Business Economics degree from the University of California at Santa Barbara. Asset Preservation is a leading national IRC §1031 Qualified Intermediary and has successfully completed over 140,000 §1031 tax deferred exchanges throughout the nation.


Mr. Saunders dedicates a significant portion of his time presenting classes on introductory and advanced §1031 exchange strategies to accountants, attorneys, financial advisors, real estate brokers and principals nationwide. He has spoken at the annual National Bar Association Conference, National Society of Accountants (NSA) Annual Conference, National Association of Realtors® Annual Conference, GMAC Real Estate’s Annual Convention, Colorado Society of Certified Public Accountants Annual Convention, Colorado Association of Realtors Annual State Convention, Ohio Bar Association, the Certified Commercial Investment Member (CCIM) and Institute of Real Estate Management (IREM) Success Series, Tenant-in- Common Association (TICA) and Washington D.C. Bar Association and many other state and local financial, real estate, accounting and legal associations. In addition, he has been a regular presenter of 8-hour C.L.E. and C.P.E. approved classes on advanced §1031 exchange issues to accountants, attorneys, commercial developers and CFO’s arranged by Lorman Education and the National Business Institute. Scott regularly provides webinars for continuing education credit on the subject of §1031 exchanges.

James H. Williams, III

James H. Williams, III is a CPA and attorney with Perkins Williams Rice, PLLC.


Mr. Williams has more than 25 years of experience as a tax and business adviser, having worked extensively in the areas of corporate and personal tax matters and wealth transfer taxation with public accounting firms in New Orleans, Washington, D.C. and Arkansas. Mr. Williams was the lead attorney on the PECO case and spoke at the 2012 and 2013 ASCSP national conferences on the subject.


Mr. Williams has served in general counsel positions for both publicly held and private entities, and his current practice has focus on complex issues pertaining to real estate and syndicated real estate investment vehicles, partnerships and LLC’s, acquisitions and mergers, estate planning for high net-worth individuals and the taxation of trusts and estates.

Mr. Williams is a graduate of the University of Arkansas at Fayetteville where he received his B.S.B.A. in accounting and his J.D. degree. He is licensed both as an attorney and a Certified Public Accountant in Arkansas.

Christian Wood

Mr. Wood has more than 14 years of accounting methods experience and has worked with all industries throughout his career. He has been a presenter for ASCSP at the Society’s 2013 and 2014 Conferences on Repair Regulations.


Christian’s main focus is in the area of tax accounting which includes accounting methods, issues involving timing, fixed assets and recognition events. He is a licensed attorney in DC and the State of Maryland.


Christian spent the first five years of his legal career in the Division of Income Tax & Accounting at the Office of Chief Counsel, Internal Revenue Service. Upon leaving the Office of Chief Counsel Christian worked at a law firm in DC, Deloitte’s National Tax Office, Eide Bailly’s National Tax Office in Minneapolis and now McGladrey’s office in Washington DC where he has the responsibility for accounting methods, other technical tax issues, and a lead role in communicating and educating the changes in the repair regulations.


Christian received his LL.M. in taxation at Georgetown University Law Center, his law degree from George Mason School of Law and has a Bachelor of Arts in Economics from the University of California, Los Angeles. Christian is also actively involved in the tax accounting section of the American Bar Association and the Federal Bar Association.

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