Pub. 6 2024 Issue 4

Bryan College of Health Sciences, Clarkson College, College of Saint Mary, Concordia University, Creighton University, Doane University, Hastings College, Midland University, Nebraska Methodist College, Nebraska Wesleyan University, Union Adventist University, and York University. Koski is a 43-year member of the Nebraska Society of CPAs and served as chairman of the CPE Committee for several years. William W. “Will” Lanik, CPA, has been promoted to audit director at Lutz in Omaha. He exemplifies strong leadership in the firm’s audit and assurance practice, including expertise in employee benefit plan audits. Lanik also assists the M&A division to help clients understand their business’ worth and plan for ownership transitions. He began his accounting career in 2015. Mark W. Otte, CPA, has been promoted to M&A director at Lutz in Omaha. He began his career in 2013 and provides valuation, consulting, estate, and corporate planning services as well as litigation support to the firm. In addition, Otte leads sell-side and M&A engagements, leveraging his skills in financial statement analysis, financial modeling, market research, and negotiating transactions. Jonathan R. “Jon” Patent, CPA, has been promoted to tax shareholder at Lutz and has led the Lincoln office since 2018. He specializes in tax compliance and consulting for businesses and individuals. In addition, Patent is active in the firm’s construction and real estate groups and is heavily involved in business development. He began his career in 2013. Liza A. Simonson, CPA, of Mullen is opening her own business, Ten Aught Accounting. Simonson grew up in O’Neill, earned a Bachelor of Arts in business administration with an accounting emphasis from Chadron State College, and then obtained her CPA license in 2007. She has worked in public accounting for nearly 20 years. Ten Aught Accounting will specialize in farm and ranch accounting and tax preparation. Aimee C. Werner, CPA, has been promoted to M&A director at Lutz in Omaha. As a leader of the firm’s Transaction Advisory Services (TAS) offering, she provides financial due diligence, quality of earnings assessments, working capital consulting, adjusted EBITDA, and purchase price evaluations for both sell-side and buy-side clients. She began her career in 2014. If you or someone in your organization has received a promotion, appointment, or made a positive impact in your community, we want to hear fom you. Please send your news to joni@nescpa.org and let us share your accomplishments with the membership! REACH OUT TODAY FOR ASSISTANCE. Partners, investors and spouses must all be in agreeance to sell a business. We help businesses navigate through the process. Results Business Advisors 12020 Shamrock Plaza #200 Omaha, NE 68154 402.913.9080 www.resultsba.com Scan the QR code to watch the Closing video. https://www.resultsba.com/stop-the-closing/ 33 nescpa.org

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