Mr. Morgenstern is a Certified Public Accountant licensed to practice in the states of Florida and Missouri. He has been actively engaged in the practice of public accountancy since 1974. Mr. Morgenstern has been employed by Morgenstern Phifer & Messina, Certified Public Accountants, 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 valuations, business damage estimating, and other litigation support services since the early 1980s. He has been retained as an expert in over 1,000 business damage cases and has qualified as an expert witness in Florida Circuit Courts. 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.
Mr. Morgenstern has presented educational seminars on business damages at a Florida Bar Association Eminent Domain Seminar, a Florida Bar Eminent Domain Committee Meeting, three CLE International Eminent Domain Seminars, an Inns of Court presentation, four Hillsborough County Bar Association Eminent Domain Seminars, a FICPA Litigation Conference and at several Association of Eminent Domain Professionals Meetings.
In addition to work performed for business owners, he has been retained by the following government agencies to render opinions on business damages:
Tampa-Hillsborough County Expressway Authority Florida Department of TransportationSeminole County Expressway AuthorityHillsborough CountyTampa Bay Water AuthorityCitrus County City of Sarasota City of Panama City Beach
Pinellas County Brevard CountyMartin CountyManatee CountyCollier CountyMarion County City of Lakeland
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, the national accounting honor society, and a former member of Beta Gamma Sigma, the national business honor society.
Mr. Morgenstern has earned the ABV (Accredited in Business Valuation) and CFF (Certified in Financial Forensics) designations issued by the American Institute of Certified Public Accountants (AICPA). Previously he had obtained a Certificate of Educational Achievement in Business Valuations issued by the AICPA. In addition, Mr. Morgenstern has earned the CVA (Certified Valuation Analyst) issued by the National Association of Certified Valuation Analysts (NACVA).
American Institute of Certified Public Accountants (AICPA)Florida Institute of Certified Public Accountants (FICPA)Institute of Business Appraisers (IBA)Association of Eminent Domain Professionals (AEDP)National Association of Certified Valuation Analysts (NACVA)Hillsborough County Bar Association (HCBA) (Associate Member)
Mr. Phifer is a Certified Public Accountant licensed to practice in the state of Florida. He has been actively engaged in the practice of public accountancy since 1985 and has been employed by Morgenstern Phifer & Messina, P.A., Certified Public Accountants, since 1990. His prior experience included employment by both a national and regional C.P.A. firm.
Mr. Phifer has been heavily involved in litigation support and business valuation services since 1989 and has qualified as an expert witness in Florida Circuit Courts and Federal Court. 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, financial institutions, the insurance industry, not-for-profit organizations, and numerous other commercial businesses.
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 has earned the ABV (Accredited in Business Valuation) and CFF (Certified in Financial Forensics) designations issued by the American Institute of Certified Public Accountants(AICPA).
American Institute of Certified Public Accountants (AICPA)Florida Institute of Certified Public Accountants (FICPA)Institute of Business Appraisers (IBA)Association of Eminent Domain Professionals (AEDP)Beta Gamma Sigma - National Business Honor SocietyGolden Key National Honor Society
Mr. Messina is a Certified Public Accountant licensed to practice in the state of Florida. He has been actively engaged in the practice of public accountancy since 1981 and has been employed by Morgenstern Phifer & Messina, P.A., Certified Public Accountants, since 1993.
Mr. Messina has been primarily involved with business services associated with financial audits, review, and compilation services. His experience includes a broad range of clientele including the solid waste industry, real estate developers and lessors, condominium associations, 401(k) retirement plans, engineering firms, mortgage lending, and other professional and commercial business enterprises.
Mr. Messina has extensive experience in tax planning, compliance, and preparation associated with individual, partnership, and corporate clients and has provided assistance and planning in estate and trust taxation.
Mr. Messina also has litigation support experience in cases involving divorce, loss of earnings, and contractual disputes and has been qualified as an expert witness in Florida Circuit Courts. In addition, Mr. Messina has experience in both solid waste and water and sewer utility rate regulation.
Mr. Messina holds a Bachelor of Science degree from Florida State University.
American Institute of Certified Public Accountants (AICPA)Florida Institute of Certified Public Accountants (FICPA)AICPA Employee Benefit Plan Audit Quality Center (EBPAQC)
Former President and Treasurer of the Children's Museum of TampaFlorida State University Alumni AssociationFormer Treasurer, Bayshore Little League
Mr. Graff is a Certified Public Accountant licensed to practice in the state of Florida. He has been actively engaged in the practice of public accountancy since 1995 and has been employed by Morgenstern Phifer & Messina, P.A., Certified Public Accountants, 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.
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.
American Institute of Certified Public Accountants (AICPA)Florida Institute of Certified Public Accountants (FICPA)Association of Eminent Domain Professionals (AEDP)
Mr. Milton is a Certified Public Accountant licensed to practice in the State of Florida. He has been actively engaged in the practice of public accountancy since 1998 and has been employed by Morgenstern Phifer & Messina, P.A., Certified Public Accountants since that time.
Mr. Milton has been involved in over 100 litigation support and business valuation cases since 1998 and has assisted attorneys at mediation conferences and provided testimony in depositions. Mr. Milton has also assisted commercial real estate tenants and landlords with lease compliance related to operating expense pass-through. In addition, he has extensive audit and tax experience with businesses ranging in size from sole proprietorships to private companies with sales in excess of $25,000,000. His experience includes the waste management industry, environmental remediation industry, real estate development and rental industries, construction industry, professional service firms, retail establishments, manufacturing, and other commercial businesses.
Mr. Milton holds a Bachelor of Science degree and a Master of Accountancy degree, both from University of Florida�s Fisher School of Accounting.
Mr. Messina is a Certified Public Accountant licensed to practice in the state of Florida. He has been actively engaged in the practice of public accountancy since 2008 and has been employed by Morgenstern Phifer & Messina, P.A., Certified Public Accountants, since 2012. His prior experience includes employment as a senior auditor with Pender Newkirk & Co, a local CPA firm.
Mr. Messina has been involved in litigation support and business valuation services since 2012. In addition, he has extensive audit and tax experience with businesses ranging in size from sole proprietorships to publicly traded companies with revenues in excess of $125,000,000. His experience includes the construction industry, insurance industry, technology industry, waste management industry, manufacturing, 401(k) retirement plans, financial institutions, and other commercial businesses.
Mr. Messina holds a Bachelor of Science degree and a Masters of Accountancy degree with a focus on taxation, both from Florida State University.
American Institute of Certified Public Accountants (AICPA)Florida Institute of Certified Public Accountants (FICPA)
Mrs. Weinberger is a Certified Public Accountant licensed to practice in the state of Florida. She has been actively engaged in the practice of public accountancy since 1997 and has been employed by Morgenstern Phifer & Messina, P.A., Certified Public Accountants, since 2001. Mrs. Weinberger was an auditor employed by KPMG, LLP, from September 1997-April 2001.
Mrs. Weinberger has been involved in litigation support and business valuation services since 2001. In addition, she has extensive audit and tax experience with businesses ranging in size from sole proprietorships to publicly traded companies. Her experience includes a broad range of clientele including the solid waste industry, condominium associations, 401(k) retirement plans, financial institutions, not-for-profit organizations, governmental entities, broadcasting companies, and other professional and commercial business enterprises.
Mrs. Weinberger holds a Bachelor of Science degree from University of Florida and a Master of Accountancy degree from University of South Florida.
Volunteer with the Boys & Girls Clubs of Tampa Bay, Inc. Former Chairperson of both the Boys & Girls Clubs of Tampa Bay, Inc. Steak Dinner Fundraiser and Gary Nix TournamentFlorida Blue Key Leadership HonoraryFormer President of Alpha Epsilon Phi Sorority at the University of Florida
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