Apparel

Fineman West helps you meet the

challenges. Our firm has over 40 years

of experience supporting companies in

the apparel business and assisting them

in overcoming challenges and increasing

profitability. Hire our professionals as your

support team for your expansion. Our

clients in the apparel industry have gross

revenues in excess of $2 billion.

We go the distance. We are extremely

knowledgeable in all of the issues and

problems faced by companies in the

apparel business, and our services go

above and beyond the required financial

statements, cash flow projections and

tax returns. We offer insight and highly

effective strategies for operational

efficiency and profitability. Increase your

bottom line and streamline your processes

with our help.

We Help You Grow Your Apparel BusinessEvery Number Tells a Story®

At Fineman West & Co LLP, we are a team of

hands-on business advisors that are committed

to helping you achieve the highest level of

financial success. Our client-focused services

go beyond the ordinary. For over 40 years,

we have been dedicated to looking at the

numbers—gross profit, inventory, cash flow

and more—and telling the story. Our insight

and professional skills allow us to provide

meaningful guidance for a wide range of

business issues. Our clients appreciate that

we effectively communicate, and that we are

committed to being responsive to all requests,

concerns and questions. We specialize in

working closely with privately-held firms who

require outstanding accounting and auditing

services, tax planning, business forecasting

and other management services.

CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISORS

Fineman West & Co LLP801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017

p: (213) 688-9898 | f: (213) 688-9899

www.fwllp.com

We Know the Apparel Industry Cold

Apparel companies face time-sensitive

challenges, and we offer real-world

solutions that work. Our 40 years of

service to the industry allows our team to

have an exceptional level of knowledge

of the complex issues apparel companies

face in the course of doing business. Our

professional team gets involved in resolving

issues from the simple to the highly

complex:

• Supply Chain Security Solutions

• First Sale Principal Techniques

• Optimizing Credit Risk With Key

Customers

• Alternative Forms of Business Financing

• Trademark and Intellectual Property

Structuring

• Royalty Agreement Strategies

• Income Tax Minimizing Strategies Specific

to the Apparel Industry

• Profitability Studies

• Business Succession Planning

Complex Apparel Industry Problems: Strategies That Work

Timing is everything. At Fineman West & Co LLP,

we take on the tough challenges and get them

under control. Our extensive experience supporting

companies in the industry allows us to help you stay

ahead of the curve. We understand the challenges

of the apparel industry and we can work fast.

SUPPLY CHAIN SECURITY SOLUTIONS

The Customs-Trade Partnership Against Terrorism

(C-TPAT) is a U.S. Customs Border and Border

Protection voluntary joint initiative with huge benefits

for the apparel industry in reducing time and cost of

releasing cargo through U.S. borders. C-TPAT can

provide cost reductions in insurance, storage fees,

interest and late delivery fees. It is estimated that

importers who are C-TPAT compliant are 5 times

less likely to have merchandise inspected.

ALTERNATIVE FINANCING STRATEGIES

We provide professional assistance in purchase

order financing, supplier early payment programs

and tri-party agreements. With over 40 years

serving the apparel business, we have established

relationships and a positive reputation in the

industry that can benefit you.

INTELLECTUAL PROPERTY STRUCTURING

Our team can help you minimize risk to your assets,

while maximizing value on your future sales.

FIRST SALE PRINCIPAL TECHNIQUES

Greatly reduce customs costs for U.S. importer

purchases from overseas distributors. Depending

upon the size the markup, customs savings to

overseas distributors can range from 5% to 10%.

OPTIMIZING CREDIT RISK

Evaluation of the costs and benefits of factoring,

credit insurance or customer financing programs

that can help your enterprise gain higher profits.

ROYALTY AGREEMENT STRATEGIES

Strategies for both the licensor and licensee geared

to minimize operational and financial risk, while

maximizing flexibility.

INCOME TAX MINIMIZING STRATEGIES

We have the various strategies that can benefit the

apparel industry at our fingertips, including grouping

elections with ownership in multiple entities, R & D

tax credits and the four factors to qualify, domestic

manufacturing production deductions, and Interest

Charge Domestic International Sales Corporations

(IC-Disc) set ups for manufacturing exporters.

PROFITABILITY STUDIES

Studies on profitability by company, division and

product line.

AUDIT & ACCOUNTINGYou can benefit from our good reputation. The respect we hold in the professional community can assist you to assure stakeholders, taxation

authorities, banks, suppliers, customers, and your employees that your financial statements fairly

represent your company.

TAX SERVICESOur firm knows that advance planning is the key in taxation matters. Our tax planning and compliance professionals remain proactive throughout the year

to ensure that you maximize your outcome.

CONSULTINGWe work closely with apparel companies to

institute best practices in all financial strategies for competitive advancement into the national and

global marketplaces.

t Fineman West is expertly tailored for your business.

Bookkeeping

We care about you. Our professional

team can help you manage your company,

save money and provide you with timely,

accurate and relevant financial reports.

Need to “catch up” your bookkeeping? We

assist individuals and businesses in set

up, maintenance and budget preparation,

and we can train your staff in the process.

Bookkeeping made simple. We have 40

years serving the Los Angeles area, and

our experience allows us to take on tough

challenges and simplify your life. We can

take care of all of your bookkeeping needs

from compliance, renewals, and payroll to

project management. Monthly or quarterly

statements are provided along with more

detailed reports when requested.

Bookkeeping Services in the Southland: We Make it Simple

The Accountants at Fineman West.

Every Number Tells a Story®

At Fineman West & Co LLP, we are a team of

hands-on business advisors that are committed

to helping you achieve the highest level of

financial success. Our client-focused services

go beyond the ordinary. For over 40 years,

we have been dedicated to looking at the

numbers—gross profit, inventory, cash flow

and more—and telling the story. Our insight

and professional skills allow us to provide

meaningful guidance for a wide range of

business issues. Our clients appreciate that

we effectively communicate, and that we are

committed to being responsive to all requests,

concerns and questions. We specialize in

working closely with privately-held firms who

require outstanding accounting and auditing

services, tax planning, business forecasting

and other management services.

CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISORS

Fineman West & Co LLP801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017

p: (213) 688-9898 | f: (213) 688-9899

www.fwllp.com

Ongoing Bookkeeping Support

Fineman West & Co LLP, can help you

stay current. Best of all, you will have your

financial information recorded correctly,

and you can relax and focus on what is

important, knowing these matters are

being handled by a professional firm you

can trust.

• All transactions entered into our

computerized bookkeeping system

• Set up chart of accounts

• Monthly financial reports and balance

sheets

• Maintenance

• Payroll taxes

• Internal control procedures

• Document flow

• Implementing document retention policies

• Annual business license renewals

• Sales tax forms

• Business property forms

• Year-end 1099 reports

Avoid Problems and Save Money with Our Professional Bookkeeping Services

You can hire a back office bookkeeper, but Fineman

West & Co LLP, can save you significant costs by

taking on all of your bookkeeping tasks. You save

the expenses associated with payroll taxes, health

insurance, workers’ compensation and disability

insurance, and you can count on us keep your

records updated, maintained and in perfect shape.

Our firm can take on more serious challenges, such

as catching up on backlogged bookkeeping and

putting processes in place to help you stay current.

Tell us your story—we are here to help.

SET UP BOOKKEEPING PROCEDURES

We can assist you in setting up a chart of accounts,

with internal control procedures or document flow,

and can implement a document retention policy so

you save the maximum when it is time to pay your

silent partner—Uncle Sam.

RESPONSIVE SERVICE

Once your books are in order, we make ourselves

available to you. Simple questions over the

phone are always free. We also provide remote

bookkeeping services in which we remotely access

your data and perform additional work without

distracting you or taking up your valuable time.

CATCH-UP BOOKKEEPING

Did you get behind? We can take on the task of

getting your finances caught up, your expenses

classified into the correct categories, with your

statements reconciled. We will find allowed

deductions.

TAX SERVICES

We also provide accounting services for tax returns,

reports, and financial statements. Our range of

services goes far beyond the ordinary, and if you

need help in any area involving bookkeeping, taxes,

or reports, we are ready to go to work for you.

RELEVANT FINANCIAL REPORTS

Your financial reports can be a critical piece of the

puzzle, particularly if you are seeking financing.

We have your reports prepared and ready to go

when you need them, and are ready to produce

other types of reports or statements on demand.

We make the process simple for you, and save you

money too.

AUDIT & ACCOUNTINGYou can benefit from our good reputation. The respect we hold in the professional community can assist you to assure stakeholders, taxation

authorities, banks, suppliers, customers, and your employees that your financial statements fairly

represent your company.

TAX SERVICESOur firm knows that advance planning is the key in taxation matters. Our tax planning and compliance professionals remain proactive throughout the year

to ensure that you maximize your outcome.

CONSULTINGWe work closely with companies to institute best practices in all financial strategies for

competitive advancement into the national and global marketplaces.

t Fineman West has kept businesses in balance since 1971.

Jewelry

Fineman West has been serving the

jewlery business for over 40 years.

Our firm is regarded as the preeminent

jewelery accounting firm in Los Angeles.

The jewelry business presents unique

challenges. We have a blend of

industry specific experience and a

broad understanding of the retail and

manufacturing industries to bring to

the table.

We go above and beyond for our

clients. We take your business seriously,

and we understand the challenges you

are dealing with every day. We go

beyond the expected in our range of

services to jewelers, providing insight

and strategies to assist you in increasing

profits, protecting your brand, and

reducing risk. Are you short-changing

yourself when it comes to cash flow? We

can help you pursue maximum financing

at minimal cost.

We Help Brighten Up Your Jewelry BusinessEvery Number Tells a Story®

At Fineman West & Co LLP, we are a team of

hands-on business advisors that are committed

to helping you achieve the highest level of

financial success. Our client-focused services

go beyond the ordinary. For over 40 years,

we have been dedicated to looking at the

numbers—gross profit, inventory, cash flow

and more—and telling the story. Our insight

and professional skills allow us to provide

meaningful guidance for a wide range of

business issues. Our clients appreciate that

we effectively communicate, and that we are

committed to being responsive to all requests,

concerns and questions. We specialize in

working closely with privately-held firms who

require outstanding accounting and auditing

services, tax planning, business forecasting

and other management services.

CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISORS

Fineman West & Co LLP801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017

p: (213) 688-9898 | f: (213) 688-9899

www.fwllp.com

We Resolve the Unique Business Challenges of the Jewelry Industry

The jewelry industry has many industry-specific business challenges that other industries don’t have to deal with. These unique issues are all part of our daily business at Fineman West.

• T ax Returns and Tax Compliance

• Anti-Money Laundering Compliances: Form 8300

• Diamond Sourcing Compliances

• Preparation and Presentation of Business Financials for Lenders

• Financing Options

• IRS Cash Disclosure Requirements

• Minimizing Tax Burdens

• Maximizing Lending Ability

• Identifying Federal and State Tax Incentives and Credits

• Trusts Planning

• Estate Needs

• Financial Projections

• Buy/Sell Agreements

• Life Insurance Buyouts

• Pension and Profit Sharing Plans

• Trademarks and Creditor Protection

• Licensing and Royalty Agreements

• Brand Protection

Your Complex Business Issues in the Jewelry Business

Jewelers face a great number of challenges

specific to the industry, with countless legal,

taxation and reporting requirements that must

be submitted accurately and on time to avoid

serious legal problems. Issues such as anti-

money laundering compliances and Form 8300,

diamond sourcing disclosures, IRS cash disclosure

requirements and the Patriot Act make conducting

business exceptionally complex for the jewelry

industry. Our decades of experience allows us

to have keen insight and knowledge of every

facet of the industry.

TAX SERVICES AND COMPLIANCES

We go far beyond just preparing financials and

tax returns for our clients. Our team understands

the intricacies of the jewelry business through our

40 years of service to the industry. The taxing

authorities and the Federal government have

heavy requirements regarding compliances and

reports associated with the Patriot Act, anti-money

laundering issues and the correct way to submit

Form 8300, the proper way to report cash sales,

and complex record keeping requirements. We do

it all.

FINANCIAL STATEMENTS

Banks have become more and more hesitant to

loan to the jewelry industry. Creating a financial

presentation that is attractive to a potential lender

is a critical part of our service. We have powerful

lender connections and a deep understanding of

how to create and present financials in a format to

help get maximum financing at minimal cost.

LONG TERM PLANNING

We work closely with your financial advisors in

long term planning. Our firm can address a wide

variety of issues, including trusts, estate needs,

financial projections, buy/sell agreements, life

insurance buyouts, pensions, profit-sharing plans

and business succession planning.

TRADEMARK, LICENSING AND ROYALTYAGREEMENTS

You have worked hard to create your brand, and

it must be protected. We review and address all of

the critical issues including protecting trademarks

from creditors, ensuring there is a valid licensing

and royalty agreement in place and that it has been

kept at arm’s length, and many other strategies that

provide protection from creditors and keep your

brand protected from risk.

AUDIT & ACCOUNTINGYou can benefit from our good reputation. The respect we hold in the professional community can assist you to assure stakeholders, taxation

authorities, banks, suppliers, customers, and your employees that your financial statements fairly

represent your company.

TAX SERVICESOur firm knows that advance planning is the key in taxation matters. Our tax planning and compliance professionals remain proactive throughout the year

to ensure that you maximize your outcome.

CONSULTINGWe work closely with jewelry firms to institute

best practices in all financial strategies for competitive advancement into the national and

global marketplaces.

t Our accountants are a cut above.

Manufacturing

Fineman West has the experience in

the manufacturing industry you need.

With 40 years of serving hundreds of

manufacturing firms, we understand the

complex challenges that business owners

face on a daily basis. We help you grow,

remain in compliance with state and

federal regulations, and work to help you

protect your brand from risk.

We go beyond the expected.

You worked hard to build your business,

and as true business advisors we work

side-by-side with our clients and take on

the most difficult and complex tasks with

confidence. We go far beyond managing

financial compliance matters such as

reporting and income tax minimization.

Our team is the support arm for

manufacturing enterprises throughout

Southern California. Our business is your

business.

We Help You Grow Your Manufacturing BusinessEvery Number Tells a Story®

At Fineman West & Co LLP, we are a team of

hands-on business advisors that are committed

to helping you achieve the highest level of

financial success. Our client-focused services

go beyond the ordinary. For over 40 years,

we have been dedicated to looking at the

numbers—gross profit, inventory, cash flow

and more—and telling the story. Our insight

and professional skills allow us to provide

meaningful guidance for a wide range of

business issues. Our clients appreciate that

we effectively communicate, and that we are

committed to being responsive to all requests,

concerns and questions. We specialize in

working closely with privately-held firms who

require outstanding accounting and auditing

services, tax planning, business forecasting

and other management services.

Fineman West & Co LLP801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017

p: (213) 688-9898 | f: (213) 688-9899

www.fwllp.com

CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISORS

Manufacturers Face Complex, Global Business Issues

Overseas manufacturing has created big challenges for smaller and mid-sized businesses with less purchasing power and economies of scale. Raw materials, commodities prices and exchange rates fluctuate significantly. Manufacturers are contemplating moving operations to China or other less developed countries such as Mexico or Vietnam while some overseas operations are considering a move back to the U.S.A. These big challenges can be addressed and resolved with our help.Pricing pressure from big box buyers and retailers have had a negative impact on profitability, and unfavorable public policies and regulations have been imposed by various layers of government, raising compliance costs. We can help you get your manufacturing business on track for success, no matter how complex the issues may be.

• Affordable Care Act implementation

• Tax returns and Financial Reporting

• Tax consulting and compliance and assurance services for audit and review

• Seeking financing options that maximize gain and minimize cost

• Internal control improvement

• Inventory cost sheets

• Formulation of business plans and financial statement projections

• Introduction to business partners

• Providing insights on “best practices and processes”

We Can Help You Transform and Adapt to Challenging Business Conditions

A manufacturing business presents unique

challenges that range from identifying, hiring and

retaining qualified personnel to extensive reporting

requirements and the tough regulations imposed

by many government agencies. Protecting your

business involves a multitude of critical tasks beyond

actual production. We work side-by-side with our

clients to increase profitability through streamlining

operations and controls, as well as ensuring that

your brand is protected from unnecessary risks.

These challenges must be met on an ongoing basis,

with compliances in order. We take on the toughest

challenges so you can focus on the big picture.

TAX AND REPORTING SERVICES

Advance planning is key in taxation matters. We

identify any state or federal tax incentives or credits

with an eye to minimizing taxation. All financial

reports and compliances can be managed for you

so nothing is left to chance, and you gain the best

possible financial footing for your enterprise. Our

focus is on increasing profitability.

FINANCIAL STATEMENTS

You can take advantage of our excellent reputation,

and our ability to create financial reports in a format

that lenders find favorable. We have powerful

connections in the banking and lending industries,

and can help you seek financing options at the least

cost to your business.

CONSULTING

Our firm works closely with our manufacturing clients

to institute improvements that can boost your bottom

line, including internal controls and streamlining

systems so your manufacturing business can thrive

and stay competitive and viable on the local, national

or global level.

NEW FACILITIES

Relocation of a manufacturing facility creates risks

and is a significant drain on resources. We work

closely with our manufacturing clients that are

contemplating a move within Southern California or

to another state or country, and help them clarify the

advantages, disadvantages and costs involved in any

significant change in operations. Your future success,

viability and stability are priorities for us. We help you

to know before you go.

AUDIT & ACCOUNTINGYou can benefit from our good reputation. The respect we hold in the professional community can assist you to assure stakeholders, taxation

authorities, banks, suppliers, customers, and your employees that your financial statements fairly

represent your company.

TAX SERVICESOur firm knows that advance planning is the key in taxation matters. Our tax planning and compliance professionals remain proactive throughout the year

to ensure that you maximize your outcome.

CONSULTINGWe work closely with manufacturing companies

to institute best practices in all financial strategies for competitive advancement into the national and

global marketplaces.

t Fineman West will help you build a stronger business.

Real Estate

Fineman West has over 40 years of real

estate experience serving investors,

developers and lenders. We help our

clients analyze, plan, negotiate and

ultimately finance the transactions. Then

we can help manage these properties

after closing. Our extensive experience

with real estate ventures and transactions

has proven to be a great benefit to our

clients. Take advantage of our knowledge

of the real estate industry and our good

reputation.

We go above and beyond the ordinary.

At Fineman West & Co LLP, we serve

investors, developers, investment funds,

and managers. As well as advising all

kinds of tenants and leasehold owners.

We can assist with issues far beyond filing

your taxes and financial reports and can

provide business consulting services to

help you minimize tax burdens today

and in the future. We offer a range of

services geared specifically to the real

estate industry.

We Help You Grow in the Real Estate SpaceEvery Number Tells a Story®

At Fineman West & Co LLP, we are a team of

hands-on business advisors that are committed

to helping you achieve the highest level of

financial success. Our client-focused services

go beyond the ordinary. For over 40 years,

we have been dedicated to looking at the

numbers—gross profit, inventory, cash flow

and more—and telling the story. Our insight

and professional skills allow us to provide

meaningful guidance for a wide range of

business issues. Our clients appreciate that

we effectively communicate, and that we are

committed to being responsive to all requests,

concerns and questions. We specialize in

working closely with privately-held firms who

require outstanding accounting and auditing

services, tax planning, business forecasting

and other management services.

CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISORS

Fineman West & Co LLP801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017

p: (213) 688-9898 | f: (213) 688-9899

www.fwllp.com

Meeting the Challenges of an Explosive Industry

For many companies and investors in the real

estate space, positive cash flow, long-term tax

planning and minimizing taxes are ongoing

concerns. Our accounting and business

consulting services allow your enterprise to

take advantage of the various tax techniques

that minimize taxes for today and into the

future. We have a deep knowledge of the

various sectors in real estate and offer

strategies related to capital gains, estate and

gift planning, and more complex issues such

as cost segregation analyses, depreciation

planning and rules for Section 179 expensing.

Our team can get involved in the basics of tax

returns and reports as well as in the rarified

air of the most complex transactions—we do

it all.

• Cost segregation analysis

• Depreciation planning

• Rules for Section 179 expensing

• Passive activity rules planning

• Capital gains planning techniques

• Strategies for Real Estate professionals

• Ordinary vs. capital tax strategies

• Audit, review and compilation of financial

statements

• Tax and cash flow projections

• Bookkeeping and Accounting

We Help to Resolve Concerns Specific to the Real Estate Space

Our team at Fineman West & Co LLP, has garnered

an impressive level of knowledge and experience in

various sectors of the real estate industry. We take on

the tough challenges for our clients—from real estate

companies to investors, developers, investment

funds, and all types of tenants and users. We map

out creative ways to overcome restraints and to gain

the highest level of profitability for your enterprise.

Our firm can take on the toughest challenges so you

can focus on the business of doing business.

REVIEW OF FINANCIAL STATEMENTS

Any real estate development, purchase, sale or

investment will require full compliance with various

taxing authorities. We work with local officials and

rules, landlord and tenant reports, and preparation of

necessary financial statements and forms.

TAX AND CASH FLOW PROJECTIONS

Our firm can help you with tax and cash flow

projections so you have confidence moving forward

with your project or investment. We want to help

you reduce risk with a clear vision of the future in

financial terms. We have relationships and contacts

with lenders that could be beneficial to you.

BOOKKEEPING AND ACCOUNTING

We keep your ducks in a row. Our bookkeeping and

accounting services can allow you to avoid excessive

taxation, fines and to stay current with expensing

and other critical issues. Our team does the heavy

lifting so you can concentrate on your business with

confidence that all is in order.

CONSULTING SERVICES

Our experience allows us to serve as your partner

in mapping out the future. We work directly with

each client, and focus on maximizing profits and

minimizing risks and undue taxation.

MINIMIZE TAXES

Our team can assist with the most complex issues

for those involved in the real estate space, including

cost segregation and analysis, like-kind exchange

planning, capital gains planning, entity selection

and structuring, estate and gift planning, AMT tax

planning, strategies to reduce COD income, and all

other vital matters that could cross your plate.

We do it all.

AUDIT & ACCOUNTINGYou can benefit from our good reputation. The respect we hold in the professional community can assist you to assure stakeholders, taxation

authorities, banks, suppliers, customers, and your employees that your financial statements fairly

represent your company.

TAX SERVICESOur firm knows that advance planning is the key in taxation matters. Our tax planning and compliance professionals remain proactive throughout the year

to ensure that you maximize your outcome.

CONSULTINGWe work closely with real estate companies to institute best practices in all financial strategies

for competitive advancement into the national and global marketplaces.

t Fineman West will help you construct a stronger business.

Restaurants

Fineman West understands the

restaurant business. Our firm has

four decades of experience serving the

restaurant industry, and we understand

the complexities involved in managing

costs and keeping an enterprise solvent

and flourishing. The restaurant business

is experiencing a gradual recovery curve,

but owners now have fresh challenges to

overcome. The major costs of operation

have risen dramatically, including

employee wages, food costs, health

insurance, leases and the legal costs

involved in day-to-day operations.

We go above and beyond. For over

40 years, Fineman West & Co LLP has

served restaurant clients in managing

their business risks. It is no longer

enough to have all compliances in order

such as financial reporting and income

tax preparation and minimization. We

work side by side with business owners

to address and resolve the day-to-day

challenges of running a restaurant

operation. We are a group of true business

advisors that can assist your business

with a “full menu” of services.

We Help You Grow Your RestaurantEvery Number Tells a Story®

At Fineman West & Co LLP, we are a team of

hands-on business advisors that are committed

to helping you achieve the highest level of

financial success. Our client-focused services

go beyond the ordinary. For over 40 years,

we have been dedicated to looking at the

numbers—gross profit, inventory, cash flow

and more—and telling the story. Our insight

and professional skills allow us to provide

meaningful guidance for a wide range of

business issues. Our clients appreciate that

we effectively communicate, and that we are

committed to being responsive to all requests,

concerns and questions. We specialize in

working closely with privately-held firms who

require outstanding accounting and auditing

services, tax planning, business forecasting

and other management services.

CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISORS

Fineman West & Co LLP801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017

p: (213) 688-9898 | f: (213) 688-9899

www.fwllp.com

The Success of Your Restaurant Business is What Matters to Us

You are facing a range of tough challenges

to achieve long term profitability. Our

team addresses a wide scope of issues

specifically tailored for the restaurant

industry:

• Affordable Care Act review, adoption and

implementation strategies

• Internal control assessment and

improvements to increase profitability

• Wage and employment practice reviews

• Preparation and assessment of business

plans

• Financial reporting package design

• Financial statements and projection

preparation

• Profitability analysis

• Outsourced Controller and CFO services

• Tax audit representation for various

governmental authorities and agencies

• Lease term review and negotiations with

your counsel

• Insight on “best practices and processes”

for many areas of restaurant operations

through benchmarking

• Information technology infrastructure

assessment and recommendations

Restaurants Face Big Business Issues

The restaurant business is competitive, exciting,

and vital, but deals with challenges unique to the

industry, from day-to-day operations to coming

under constant scrutiny by the various taxing

authorities. We can protect your business by

ensuring you have proper wage reporting, sales

tax reporting, tip reporting and other critical

compliances. We offer professional support you can

trust to manage the details so you can focus on

your business with confidence.

TAX COMPLIANCES AND RETURNS

Keeping your compliances in order and safe when

scrutinized by the taxing authorities allows you to

breathe easy and focus on what’s important. You

can benefit from our extensive audit experience. Our

team has 40 years serving the restaurant industry in

tax reporting, returns and minimization.

THE AFFORDABLE HEALTH CARE ACT

We work with restaurant business owners on the

adoption and implementation of strategies geared

to keep health insurance costs as low as possible

while meeting government regulations.

INTERNAL CONTROL ASSESSMENTS

Our team assesses internal control systems in

place so your business can reach a higher level of

profitability through easy-to-manage control and

tracking systems.

WAGE AND EMPLOYMENT PRACTICE REVIEW

We live in a litigious society. We can help protect

your business against the risks involved in litigation

from any source, including employees, vendors or

others.

FINANCIAL REPORTING PACKAGE DESIGN

Keeping all financial reports current, accurate and

safe will protect your enterprise. With our reporting

systems in place, you can focus on what matters.

We do the heavy lifting.

OUTSOURCED CFO SERVICES

Take advantage of our experience and knowledge

of the industry and let us manage these key areas

for you. The savings can be significant, and you

can be confident that your financial matters will be

managed professionally.

TAX AUDIT REPRESENTATION

Our team takes on any taxing authority with

confidence. We are well-respected in the accounting

industry, and you can benefit from our good name

and our professional skills during an audit.

AUDIT & ACCOUNTINGYou can benefit from our good reputation. The respect we hold in the professional community can assist you to assure stakeholders, taxation

authorities, banks, suppliers, customers, and your employees that your financial statements fairly

represent your company.

TAX SERVICESOur firm knows that advance planning is the key in taxation matters. Our tax planning and compliance professionals remain proactive throughout the year

to ensure that you maximize your outcome.

CONSULTINGWe work closely with restaurants to institute best practices in all financial strategies for

competitive advancement into the national and global marketplaces.

t Our firm has got a whole menu of financial services.

Technology

You move fast. You have a lot of

great ideas. And naturally, you’ve got

challenges as well.

We share your vision. We bring

insight and experience to all matters

of tax law, reporting, capital sourcing,

bank financing, and a range of other

challenges that innovators in our

community are required to deal with.

We can help you put all of the pieces

in place so that your enterprise can

advance into the marketplace with

confidence.

We go above and beyond. Our team

can map out creative ways to overcome

constraints and help you thrive in the

ever-evolving marketplace. We can

help you navigate challenges such as

changes in tax law, financial reporting

requirements, funding, corporate

structure, cash flow analysis and

projections, revenue recognition, and

stock options. We offer a variety of

other services geared specifically to

support high tech and emerging growth

companies.

Your Partner in Your Technology Company’s GrowthEvery Number Tells a Story®

At Fineman West & Co LLP, we are a team of

hands-on business advisors that are committed

to helping you achieve the highest level of

financial success. Our client-focused services

go beyond the ordinary. For over 40 years,

we have been dedicated to looking at the

numbers—gross profit, inventory, cash flow

and more—and telling the story. Our insight

and professional skills allow us to provide

meaningful guidance for a wide range of

business issues. Our clients appreciate that

we effectively communicate, and that we are

committed to being responsive to all requests,

concerns and questions. We specialize in

working closely with privately-held firms who

require outstanding accounting and auditing

services, tax planning, business forecasting

and other management services.

CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISORS

Fineman West & Co LLP801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017

p: (213) 688-9898 | f: (213) 688-9899

www.fwllp.com

Support for Your Vision

High tech companies face challenges that

must be managed with insight and skill

to effectively reach the marketplace and

flourish. We provide a scope of accounting

services specifically tailored for high tech

companies:

• Establish the most effective legal entity

and tax structure

• Tax consulting and compliance

• Assurance services (audit and attest)

• Understand capital sourcing options

• Cash flow analysis and projections

• Revenue recognition

• Seek financing through our strong network

of California-based banks

• Internally developed software

• Executive compensation issues

• Stock options and other forms of equity

compensation

• Merger & acquisition due diligence

• Tax accounting methods

• International structuring

• R&D tax credits

• Multistate income and franchise taxes

• State nexus and apportionment

Tech Companies Face Complex, Big Business Issues

Federal and state governments have called upon

entrepreneurs and investors to stimulate growth

and help get the nation’s lagging economy back on

track. At Fineman West, we know that high tech

companies in the development stage are facing a

variety of complex issues that must be resolved.

These include dealing with revenue recognition,

accounting for stock options and warrants, and

managing their intellectual properties. We offer

professional support to manage all the critical

issues.

LICENSING AND ROYALTY AGREEMENTS

Many technology clients depend upon licensing

agreements to monetize their core assets—

trademarks, copyrights and other intellectual

property. Proper execution of licensing agreements

is essential for a company to receive all that is due.

We review and evaluate these agreements and

provide feedback from a business and economic

viewpoint. Do you have the most tax-efficient

organizational structure with respect to ownership

of your intellectual property? Does migration of

your IP make sense? We can answer all these

questions.

REVENUE RECOGNITION

The rules governing revenue recognition are critical

for high tech companies. As revenue is frequently

the driving force behind key management

decisions, ensuring that all revenue is accounted

for properly is extremely important. Fineman West

provides guidance and professional skill in revenue

recognition for multiple deliverable arrangements.

ACCOUNTING FOR STOCK OPTIONS

Many technology companies use stock options

to recruit and retain professional talent. Current

accounting standards require that all stock options

granted to employees are accounted for, using

a fair value approach. These costs must be

accurately recognized in the company’s income

statement. We understand all of the issues

surrounding not only financial statements, but the

tax implications of these matters as well. Our team

can help you work through the complex accounting

requirements as well as IRS 409A rules.

AUDIT & ACCOUNTINGYou can benefit from our good reputation. The respect we hold in the professional community can assist you to assure stakeholders, taxation

authorities, banks, suppliers, customers, and your employees that your financial statements fairly

represent your company.

TAX SERVICESOur firm knows that advance planning is the key in taxation matters. Our tax planning and compliance professionals remain proactive throughout the year

to ensure that you maximize your outcome.

CONSULTINGWe work closely with technology companies to institute best practices in all financial strategies

for competitive advancement into the national and global marketplaces.

t Our accountants are innovative and tech-savvy.

Wealth Management

You work hard for your money.

But the question is what to do with it

once you have it. That’s where Fineman

West & Co LLP comes in. For nearly half

a century, our clients have turned to us

to unravel the complexities of investing,

insurance and financial planning. We

are among the largest independent CPA

firms in downtown Los Angeles. We

work for you and your business as your

financial adviser to maximize your after

tax earnings.

Why independence is important.

Being independent is important. Because

we take our role as you financial advisor

very seriously, we do not sell any

financial products that might influence our

recommendations. As your tax preparer,

we are in the unique position to best

understand your financial position—both

business and personal. And we are able to

address your individual concerns and help

you mitigate unnecessary risk.

Fineman West & Co LLP.

Every number tells a story.

It’s not what you make…it’s what you get to keep!

CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS ADVISORS

Every Number Tells a Story®

At Fineman West & Co LLP, we are a team of

hands-on business advisors that are committed

to helping you achieve the highest level of

financial success. Our client-focused services

go beyond the ordinary. For over 40 years,

we have been dedicated to looking at the

numbers—gross profit, inventory, cash flow

and more—and telling the story. Our insight

and professional skills allow us to provide

meaningful guidance for a wide range of

business issues. Our clients appreciate that

we effectively communicate, and that we are

committed to being responsive to all requests,

concerns and questions. We specialize in

working closely with privately-held firms who

require outstanding accounting and auditing

services, tax planning, business forecasting

and other management services.

Fineman West & Co LLP801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017

p: (213) 688-9898 | f: (213) 688-9899

www.fwllp.com

We might save you more than you pay us

Being among the largest CPA firms in

southern California has its advantages.

Fineman West has the depth of services

to help your business or family in so many

aspects of your financial well-being. Areas

that we may be of assistance include:

• Maximization of tax deductions

• Brokerage account review

• Retirement planning: will you have enough

to retire on?

• Insurance: do you have enough or too

much?

• Lease vs buy analysis

• Risk vs. return rations: what can you

best tolerate

• Social security: now or do you wait

• Educational planning for children and

grandchildren

• Review operating agreements for

new ventures

• Cash flow planning

• Review of buy-sell agreements and

key man life insurance

• Getting clients to complete marketing

projects faster

What is your financial plan for the Future?

You’re successful. You’ve built an estate. Perhaps,

you own a business. Now, what is your plan for

the future? Whether it’s your investments, taxes,

insurance or financial planning, we are well equipped

for the task. We know it all can be confusing which is

why we will help clearly evaluate and explain each of

these areas so that you can understand how to best

address your financial world.

Take Our Financial Protection Questionnaire

There are three basic categories of services

that Fineman West can provide for both you and

your business. As one of the largest CPA firms in

downtown Los Angeles, we have the breathe of

services to give you the balance that you need in

your financial life. Here are the questions that you

should be asking yourself. We can help answer

all of them.

The Fineman West Financial Protection Questionnaire

FINANCIAL PLANNING & INVESTMENT STRATEGIES

1. Will my savings be enough to provide me with

a secure retirement?

2. How much do I need to save to retire?

3. Am I invested in the right products that give

me the earnings I need?

4. What kind of debt is considered “good debt”?

5. How do I improve my financials to better

position myself for a refinancing?

6. What are the ramifications of investing in a

new business or joint venture?

RISK MANAGEMENT AND INSURANCE

1. How much insurance do I need?

2. What kind of policies should I consider?

3. How much risk am I comfortable with?

4. Are my assets truly protected against

adversity?

ESTATE AND TRUST LEGACY PLANNING

1. How do I legally protect my assets for estate

taxes?

2. How can I pay for my grandchildren’s

education without paying gift taxes?

3. What is the best way to leave my business to

my children?

4. I have to take my RMD this year. What are my

best options to help reduce my tax burden.

AUDIT & ACCOUNTINGYou can benefit from our good reputation. The respect we hold in the professional community can assist you to assure stakeholders, taxation

authorities, banks, suppliers, customers, and your employees that your financial statements fairly

represent your company.

TAX SERVICESOur firm knows that advance planning is the key in taxation matters. Our tax planning and compliance professionals remain proactive throughout the year

to ensure that you maximize your outcome.

CONSULTINGWe work closely with businesses and families to institute best practices in all financial strategies

for competitive advancement into the national and global marketplaces.

t The staff at Fineman West at work for you.