2026 ASCSP CONFERENCE PRESENTERS

Michelle Rumore

CoStar Analytics

Michelle Rumore is the Senior Director of Market Analytics at CoStar and Homes.com, where she analyzes residential and commercial real estate conditions across Tampa Bay, Lakeland, and Southwest Florida. Her residential work covers home prices, inventory levels, rental conditions, and economic factors shaping the housing market, while her commercial analysis spans multifamily, office, industrial, retail leasing, sales, and property performance. Michelle brings nearly 15 years of real estate research experience, including Florida research leadership roles at JLL and Cushman & Wakefield. She holds a Bachelor of Science in real estate from Florida State University and regularly presents to groups including CCIM and the Society of Real Estate Professionals. She has been quoted in the Tampa Bay Times, the Tampa Bay Business Journal, and The Wall Street Journal.

Ryan P. McCormick

Senior Vice President & Counsel 

Ryan McCormick is Senior Vice President and Counsel at The Real Estate Roundtable, where he is responsible for managing the organization’s tax policy activities. Ryan coordinates the Roundtable’s Tax Policy Advisory Committee, a group of 150 leading real estate tax experts, including in-house tax directors, general counsel, and chief financial officers of Roundtable members and senior partners from national law and accounting firms.

Ryan joined the Roundtable in May 2013 after serving nearly 11 years in the U.S. Senate as a tax and economic policy advisor for Senators Daniel Patrick Moynihan, John Kerry, Joe Lieberman, Bob Graham and Bill Nelson. In the 112th Congress, Ryan was Staff Director of the Senate Finance Subcommittee on Fiscal Responsibility and Economic Growth. As staff director, Ryan guided and oversaw all aspects of the subcommittee’s activities, including bipartisan hearings on tax reform.

David McGuire

Co-founder of McGuire Sponsel

David is a leading expert on cost segregation, fixed assets and depreciation law and a co-founder of McGuire Sponsel. He has reviewed real estate portfolios ranging in size from six-figure acquisition costs to billions of dollars in value and has provided cost segregation services for companies in a wide variety of industries.

While serving in consulting and management roles with Big Four accounting firms, he acquired a thorough understanding of the Internal Revenue Code’s depreciation provisions. He has also shared his expertise in depreciation techniques and practices through speaking engagements and workshops for industry groups and accounting firms, including the American Bar Association and multiple CPA Real Estate groups.

McGuire continues to grow McGuire Sponsel’s national presence in cost segregation and depreciation. He is the primary resource for alliance firms in regards to how tax law affects depreciation. His knowledge in determining asset costs and classifications has held up against IRS scrutiny and has built the firm into a trusted industry resource. McGuire’s expertise in depreciation extends beyond the engineering portion of a study. He is often called on to consult in other areas including bonus depreciation and the effects of depreciation on complex transactions, such as Step Up in Basis, Section 108, and Passive Loss Limitations.

McGuire is a recognized expert in areas such as 179D and Alternative Energy Tax Credit Consulting.

Samantha Mansfield

Senior Consultant

I was a consultant for a technology company, helping firms implement new solutions and evolve business processes. 

I collaborated on the build-out and delivery of successful workshops for multiple companies. 

I have been involved in the development of conferences serving the accounting profession as a director, an advisory board member, instructor and planner. 

I have also participated in various task forces and committees regarding emerging trends impacting the profession throughout my career. 

I have been a formal and informal mentor and coach to accounting, sales and marketing professionals. 

I was a successful sales representative for a technology company. 

My marketing experience includes launching social media strategies, coordinating corporate communications, and oversight of marketing team members and tactics.

Ashley Sullivan CCSP

Partner, CCSP, and President of the American Society of Cost Segregation Professionals (ASCSP)

Ashley Sullivan is a Partner at MSC, where she oversees all operational activities and works closely with practice leaders to drive nationwide business development. With more than two decades of experience in the cost segregation industry, Ashley has cultivated trusted relationships with CPA firms, real estate professionals, and accounting societies across the country. She is a frequent speaker at national and regional conferences, including the AICPA National Tax Conference, the AICPA Construction & Real Estate Conference, and multiple State CPA Society events.

In 2025, Ashley was elected President of the American Society of Cost Segregation Professionals (ASCSP), where she will serve a two-year term through 2027. As a Certified Cost Segregation Professional (CCSP), she has been actively involved in ASCSP leadership for more than a decade, serving on the Board of Directors for eight years in roles including Secretary, Vice President, and Director. For eight years, she also served as Chair of the Conference Committee, where she played a key role in expanding the annual conference into a two-day agenda and significantly increasing attendance—demonstrating her commitment to elevating professional education and engagement within the industry.

Since 2004, Ashley has participated in more than 10,000 cost segregation studies, with expertise spanning Cost Segregation Studies, Repair vs. Capitalization Analyses, Section 1031 Exchanges, Fixed Asset Reviews, and Energy Deductions and Credits. Her career includes early contributions to the publication of The Practical Guide to Cost Segregation by CCH (a Wolters Kluwer business) and the development of pioneering software solutions that modernized and streamlined the cost segregation process.

Ashley holds a B.S. in Business Administration from Averett University. Beyond her leadership at MSC and ASCSP, she has been an active member of professional organizations including the Virginia Society of CPAs (VSCPA), the Hampton Roads Commercial Real Estate Association (HRACRE), and CREW Coastal Virginia.

John Hoffman

CCSP CPA MBA

John Hoffman is the Founder and President of Bracket Partners. His focus is maximizing tax incentives related to real estate, renewable energy, and other fixed assets. He works on projects involving tax credits and incentives such as historic, renewable energy, low income housing, new markets, opportunity zones/funds, TIF, and other state and local incentives. He advises clients on project finance and transactional issues, helping manage the development process, manage risks throughout construction and financing, and provide guidance during acquisitions and dispositions. In addition to project finance work, John performs cost segregation as well as repairs and maintenance (tangible property) tax regulation studies. He also consults on 179D and 45L energy efficient tax incentives, fixed asset valuation, property tax and other business incentives.

John started his career in the valuation group of the Chicago office of Arthur Andersen and progressed into an experienced practice leader in both the historic tax credits and cost segregation at a national accounting firm. He has more than 20 years of experience working on properties and portfolios ranging in value from under $1 million to over $1 billion for both privately held and public clients. His experience includes real estate as well as machinery and equipment valuation including purchase price allocation and goodwill impairment. In addition to working at professional service firms, John spent several years as a real estate development manager and focused on market rate and affordable senior and multifamily housing, retail, hotels and indoor waterparks. 

John earned an MBA with a focus on Real Estate from the University of Wisconsin-Madison, earned an undergraduate degree in Architectural Engineering from Milwaukee School of Engineering, and is a licensed CPA. He is an active public speaker on topics related to real estate including tax issues as well as energy/sustainability trends and opportunities. He is a member of Landmarks Illinois and an active member on the Real Estate and Building Industries Committee. He is a certified member, past president, and board member of the American Society of Cost Segregation Professionals (“ASCSP”). John is a member of the Graaskamp Board of Advisors affiliated with the real estate program at the University of Wisconsin, Madison. He is also a member of the Illinois CPA Society. John served as President of the ASCSP 2011-2013.

DeJuan Chambers,

BA Finance, CCSP, Cost Segregation Manager at CBIZ Advisors, LLC

I have over ten years of experience in conducting various types of cost segregation studies. I've performed site inspections as well as engineering estimates for acquisitions, improvements, repairs, fixed asset reviews, and newly constructed commercial and residential properties. I have also completed hundreds of different types of studies throughout the U.S. including retail, multi-family, small airports, office buildings, medical buildings, luxury resorts, etc.

I am a Certified Member of the American Society of Cost Segregation Professionals (ASCSP), the highest credential in the cost segregation industry.