dbolerjack@bkacpa.com Daniel J. Bolerjack, CPA, CTFA, MST, CFEsm, Shareholder Daniel J. Bolerjack is a Certified Public Accountant (CPA) with over thirty years experience. Dan is a graduate of Manchester College with a Bachelor of Arts in Business Administration and attended Kent School of Law, received his Master of Science Taxation from Washington School of Law, and earned his Certified Trust Financial Advisor (CTFA) from the Institute of Certified Bankers. Dan is also a Florida Supreme Court appointed Family Mediator. A long-time resident of the area, Dan serves as the president of EVAC Ambulance Service and the treasurer of the United Way for Volusia/Flagler Counties, as well as numerous other civic and charitable organizations. Dan is extensively experienced in corporate, estate and individual tax planning, litigation, mediation, arbitration work, valuation of closely-held businesses, preparing financial statements, internal control reports and management letters on all engagements. He is experienced in various types of audit and tax engagements such as audits of manufacturing companies, international engineering firms, construction contractors, insurance agencies, newspaper and commercial printing companies, SEC companies, municipalities governments and non-profit companies. Dan is also a Financial Advisor who holds the Certified Financial Engineer (CFEsm) designation. Dan develops and implements financial solutions to a diverse clientele of commercial organizations and individuals. Dan uses his experience as a CPA to develop financial plans that integrate tax and financial goals.

mhalsema@bkacpa.com Michael D. Halsema, CPA, CFPtm, CFEsm, Shareholder Michael D. Halsema is a Certified Public Accountant (CPA) with over eighteen years experience. Mike is a graduate of the University of Central Florida with a Bachelor of Science in Business Administration. A long-time resident of the area, Mike's civic involvement includes extensive tenure on various boards as well as other civic and non-profit organizations. Mike is experienced in various types of commercial, construction contractors, retail, manufacturing companies, international engineering firms, non-profit audits and review engagements including associations, HUD facilities and A-133 funded organizations. Mike's professional experience also includes preparation of financial statements, internal control reports, management letters on all engagements, federal and state tax returns for many types of organizations. Mike is also a Financial Advisor who holds the Certified Financial Planner (CFPtm) and Certified Financial Engineer (CFEsm) designations. Mike's approach to financial planning includes tailored analysis and long-term approach emphasizing asset allocation for both individual and business alike. As a CPA, Mike's expertise enables him to work closely with individual and business clients to help them structure their financial affairs so as to minimize their tax impact. This is done in the context of the clients overall financial plan and life goals.