Luis
Plascencia is a Certified Public Accountant (CPA) licensed in Illinois. His firm
specializes in IRS Representation Services and Financial Statement Services to
small businesses to mid-size businesses and non-profit organizations. Mr.
Plascencia is a member of the faculty at Harold Washington College, one of the
City Colleges of Chicago. Luis is the current Chairperson of the Illinois CPA
Society (ICPAS) Legislators Tax Guide Task Force and previously served as the
Chairperson of the ICPAS Tax Practice and Procedures Committee. Mr. Plascencia
has served on multiple ICPAS Committees and American Institute of Certified
Public Accountants (AICPA) Committees. Mr. Plascencia currently serves on the
state board of accountancy, Illinois Board of Examiners. Luis is a frequent
speaker at ICPAS and AICPA Continuing Professional Education events. He is also
a frequent guest on the Chicago Legal Clinic Immigration Issues Show where he
discusses tax issues that affect immigrants. He is an avid distance runner and
cyclist. Luis is a charity runner for Organization for Autism Research – Run for
Autism and has volunteered his time to Chicago Area Runners Association and
local running clubs
Marc A. Claybon, J.D., LL.M | Principal | Crowe LLP
Denver, CO
Mr. Claybon has nearly 25 years of tax experience equally split between
public accounting and private industry. His industry experiences include leading
a private equity company’s tax group, tax counsel at a Fortune 50 company, and
director of tax planning, tax controversy and transfer pricing at a Fortune 200
global energy company. Mr. Claybon is Crowe’s Cannabis Industry Tax leader and
advises on complex industry tax matters, such as §280E and business structuring,
for a wide range of organizations, including medical and adult-use dispensaries,
cannabis and hemp growers, seed to sale integrated operations, ancillary
products manufacturers and service providers, cannabis industry private equity
funds, as well as individual investors. Mr. Claybon frequently presents at
industry conferences on various cannabis tax topics.
Mr. Tarapchak has served as EVP Finance & Corporate
Controller of Verano Holdings since 2022. Prior Verano Holdings Mr. Tarapchak
has served in various accounting and finance roles Including VP Corporate
Controller and CAO of II-VI Inc., Corporate Controller of Reynolds Group
Holdings Limited, CFO of National Materials L.P. and Senior VP and Corporate
Controller of Navistar International Corporation. Mr. Tarapchak has a B.A. from
Wittenberg University and an MBA from The Ohio State University. He is a CPA and
serves as a board member of the Illinois CPA Society.
Nathan Summers is a Principal in the Assurance and Accounting
department of Miller, Cooper & Co., Ltd. and possesses experience serving middle market, privately-held
companies of all sizes. He is the head of the firm's Cannabis audit and
accounting practice, working with various publicly traded and
private cannabis firms since 2014. In addition to serving clients, Nathan is actively involved on
Miller Cooper’s recruiting committee that evaluates experienced hires and campus candidates. He has been with Miller
Cooper since 2006.
Mr. Summers has a diverse client base and specializes in audits and
accounting service engagements for cannabis companies, manufacturers and
distributors, construction companies, service businesses, technology companies,
and retailers. He is also involved with general business consulting, internal
control reviews, due diligence engagements, and financial accounting special
projects. In addition, Mr. Summers works on audits for Miller Cooper’s employee
benefit plan clients. Mr. Summers also has expertise in litigation support.
Current responsibilities on assignments are to provide ongoing assistance with
management, as well as the responsibility of supervising the audit fieldwork and
financial statement preparation.
Mr. Summers earned his Bachelor of Science and Master of Accounting Science
degrees from Northern Illinois University. He is a member of the American
Institute of Certified Public Accountants and the Illinois CPA Society. Mr.
Summers is also an original member of the Cannabis Industry Member Forum Group
and the Cannabis Content Advisory Group of the Illinois CPA Society and has
given several presentations at various conferences on cannabis-related
accounting issues.
Neil Prasad is a partner in the Assurance Services Group in
the Chicago office. He leads the National Cannabis Industry Group and the
Capital Markets for the Midwest, and is a member of the Retail & Consumer
Products, Technology and Transaction Advisory Service groups. Neil is a trusted
advisor to his closely held entrepreneurial and investor backed private clients.
He applies his several years of operational experience in private industry to
guide and advise clients with cash flow management; financial projections and
forecasting; and understanding and applying complex accounting topics such as
revenue recognition, purchase accounting, debt and equity transactions, and
stock based compensation arrangements. He also has more than 25 years experience
consulting clients with SEC policies, practices and procedures, and providing
assurance services to pre-IPO and publicly traded companies. Neil’s extensive
experience includes working with companies through initial public offerings,
secondary offerings, comfort letters, reverse mergers, going dark or going
private, as well as various other 1934 Act reporting requirements and related
transactions. Neil works with clients throughout the United States and
internationally providing financial statement audits (U.S. GAAP and IFRS),
reviews, compilations, agreed upon procedures, cost certifications, and other
attest services in the manufacturing, distribution, retail, e-commerce,
entertainment,
technology, life science, publishing, broker dealer, and various service
industries.