Dan has more than 30 years of experience working with high net worth individuals and their related entities – closely held corporations, partnerships, limited liability companies, family trusts, charitable trusts, and private foundations. His clients include some of the most influential individuals and families in Orange County. Dan has a depth of experience in taxation, financial planning, business structuring, and transactional consultation. Prior to Armanino, Dan was a tax partner with the Orange County office of Deloitte, where he was one of the firm’s leading experts in the taxation of individuals, real estate transactions, partnerships, and passive activities. He also served on Deloitte’s select National Real Estate Advisory Committee. He has co-authored three books on taxation (along with Mike Jennings): Passive Activity Loss Rules-Analysis, Compliance and Planning; Federal Income Taxation of Passive Activities; and Partnership Federal and State Income Tax Reporting. Dan has a Masters in Business Taxation from the University of Southern California and a Bachelor of Science degree in Accounting from California State University at Long Beach. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He is former Chairman of the Board of the Discovery Science Center and current Chairman of the Orange County Community Foundation.