Email: lmorgenstern@mpmpa.com

EXPERIENCE
Mr. Morgenstern is a Certified Public Accountant actively engaged in the practice of public accountancy since 1974. Mr. Morgenstern has been employed by Morgenstern Phifer & Messina, P.A. since 1990. His prior experience included employment by both a national firm, Arthur Young & Company, and a local firm, Darby, Sheahen, Weissman, Morgenstern & Ferrell, where he was a partner for nine years.

Mr. Morgenstern has been heavily involved in business damage analysis and other litigation support services since the early 1980s. He has been involved in over 1,000 business damage and other litigation support cases and has qualified as an expert witness in Florida Circuit Courts and Federal Court. Mr. Morgenstern has extensive experience assisting attorneys at mediation conferences and has served as an arbitrator in a multimillion dollar shareholder dispute involving valuation principles. In addition to work performed for business owners, he has worked with numerous government agencies to render opinions on business damages and has presented educational seminars on business damages.

EDUCATION AND DESIGNATIONS
Mr. Morgenstern holds a Bachelor of Business Administration degree from the University of Miami, where he graduated Magna Cum Laude. He is a member and past president of Beta Alpha Psi national accounting honor society and a former member of Beta Gamma Sigma national business honor society.  Mr. Morgenstern has earned the Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) designations issued by the American Institute of Certified Public Accountants (AICPA).

MEMBERSHIPS
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

Email: sphifer@mpmpa.com

EXPERIENCE
Mr. Phifer is a Certified Public Accountant actively engaged in the practice of public accountancy since 1985.  He has been employed by Morgenstern Phifer & Messina, P.A. since 1990. His prior experience included employment by both a national and regional C.P.A. firm.

Mr. Phifer has been heavily involved in business damage analysis and other litigation support services since 1989.  He has been involved in over 1,000 business damage and other litigation support cases and has qualified as an expert witness in Florida Circuit Courts and Federal Court. In addition to work performed for business owners, he has worked with numerous government agencies to render opinions on business damages and has presented educational seminars on business damages.  In addition, he has extensive audit and tax experience with businesses ranging in size from sole proprietorships to publicly traded companies.

EDUCATION AND DESIGNATIONS
Mr. Phifer holds a Bachelor of Science degree from Illinois State University and a Master of Accountancy degree from University of South Florida.  Mr. Phifer was a past member of Golden Key National Honor Society and Beta Gamma Sigma national business honor society.  Mr. Phifer has earned the Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) designations issued by the American Institute of Certified Public Accountants (AICPA).

MEMBERSHIPS
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

Email: jmilton@mpmpa.com

EXPERIENCE
Mr. Milton is a Certified Public Accountant actively engaged in the practice of public accountancy since 1998 and has been employed by Morgenstern Phifer & Messina, P.A. since that time.

Mr. Milton has extensive audit and tax experience with businesses ranging in size from sole proprietorships to private companies with revenues of more than $100,000,000.  He has assisted commercial real estate tenants and landlords with lease compliance related to operating expense pass-through.  Mr. Milton also has experience in both solid waste and water utility rate regulation.  In addition, he has been involved in litigation support and business valuation cases and has assisted attorneys at mediation conferences and provided testimony in depositions.  Industry experience includes waste management, water utility, environmental remediation, real estate development and rental, construction, professional service firms, PEO’s, retail establishments, manufacturing, 401(k) retirement plans, and other commercial businesses.

EDUCATION
Mr. Milton holds Bachelor of Science in Accounting and Master of Accountancy degrees, both from University of Florida’s Fisher School of Accounting.

MEMBERSHIPS
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

Email: michaelc@mpmpa.com

EXPERIENCE
Mr. Messina is a Certified Public Accountant actively engaged in the practice of public accounting since 2008 and has been with Morgenstern Phifer & Messina, P.A. since 2012.

Mr. Messina has extensive tax and audit experience with business ranging in size from sole proprietorship to publicly traded companies. His experience includes the construction industry, insurance industry, waste management industry, manufacturing, real estate, 401(k) retirement plans, financial institutions, and other commercial businesses. In addition, he has assisted with litigation support and business valuation services for over a decade.

EDUCATION
Mr. Messina holds a Bachelor of Science degree and a Master of Accountancy degree with a focus on taxation, both from Florida State University.

MEMBERSHIPS
American Institute of Public Accountants (AICPA)
Florida Institute of Public Accountants (FICPA)

Email: mmessina@mpmpa.com

EXPERIENCE
Mr. Messina is a Certified Public Accountant actively engaged in the practice of public accounting since 1981 and has been with Morgenstern Phifer & Messina, P.A. since 1993.

Mr. Messina has extensive experience in tax planning, compliance and preparation associated with individual, partnership and corporate clients.  Mr. Messina also provides assistance and planning in estate and trust taxation. In addition, Mr. Messina has experience in both solid waste and water and sewer utility rate regulation.

EDUCATION
Mr. Messina holds a Bachelor of Science degree from Florida State University.

MEMBERSHIPS
American Institute of Public Accountants (AICPA)
Florida Institute of Public Accountants (FICPA)

Email: bgraff@mpmpa.com

EXPERIENCE
Mr. Graff is a Certified Public Accountant actively engaged in the practice of public accountancy since 1995 and has been employed by Morgenstern Phifer & Messina, P.A. since 1996.

Mr. Graff has been heavily involved in litigation support and business valuation services since 1996. In addition, he has extensive audit and tax experience with businesses ranging in size from sole proprietorships to publicly traded companies. His experience includes the hospitality industry, solid waste industry, homeowner organizations, not-for-profit organizations and numerous other commercial businesses.

EDUCATION
Mr. Graff holds Bachelor of Arts degrees (majors in accounting and political science) and a Master of Accountancy degree, all from University of South Florida.

MEMBERSHIPS
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)