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Glenn L. Friedman, CPA
gfriedman@metisgroupllc.com
Glenn L. Friedman has over 30 years of accounting experience. As Managing
Partner of Metis Group Certified Public Accountants LLC, he provides
leadership to the 18 partners and over 60 staff members working at the
six Metis office locations. In 1987, Mr. Friedman and his partner merged
with another partnership to form what is now Metis Group.
Prior to Metis, Mr. Friedman started his career at an international
law firm that specialized in foreign tax havens. He then moved on to
a regional accounting firm with a general practice and later joined the
tax department of an international accounting firm where he was responsible
for several national and multinational accounts.
Professional Affiliations
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
New Jersey State Society of Certified Public Accountants
Education
B.A., Accounting, Rutgers University, New Jersey
Curtis Arluck
carluck@metisgroupllc.com
Curtis Arluck, Principal, has over 30 years of experience in tax work.
He specializes in the preparation of individual income tax returns, especially
for writers and other creative professionals and tax planning around
issues of home ownership and retirement.
Mr. Arluck was a partner at Weikart Tax Associates for 25 years when
his company merged to bring his successful practice over to Metis Group
LLC.
Mr. Arluck is an Enrolled Agent and has his Series 6 and New York Health
and Life Insurance licenses.
Education
B.A., Political Science, Columbia College, New York, NY
Edward Benedetto, CPA
ebenedetto@metisgroupllc.com
Edward
Benedetto has nearly 30 years of accounting experience and is the Chief
Operations Officer of the Metis Manhattan office. Along with his general
accounting practice, Mr. Benedetto works on guardianship accounting
and is involved with the management of the co-op and condominium practice
area of the firm.
Mr. Benedetto began his career at Pinto, Winokour and Pagano, CPAs and then went
on to Mann, Judd, and Landau, CPAs. For the 8 years prior to joining Metis Group,
Mr. Benedetto had his own firm, Edward Benedetto, CPA, P.C.
Professional Affiliations
American Institute of Certified Public Accountants
Education
B.S. Accounting, Brooklyn College, New York
Stephen A. Cobell, CPA
scobell@metisgroupllc.com
Stephen
A. Cobell has over 25 years of experience in accounting with a particular
emphasis on long-term skilled health care and the not-for-profit industry.
In September 2008, his firm Stephen A. Cobell LLC merged with Metis Group
LLC.
Prior to Metis Group, Mr. Cobell was an audit supervisor with a national firm
and later was a director in the audit department of a local firm.
Professional Affiliations
New Jersey Association of Homes and Services for the Aging
New Jersey Chapter of the American College of Health Care Administrators
Education
M.B.A., Finance, Seton Hall University, South Orange, New Jersey
B.S., Accounting, Seton Hall University, South Orange, New Jersey
Olga Danilytcheva-Averin, CPA/ABV, CFF, MBA, MS
oaverin@metisgroupllc.com
Olga Danilytcheva-Averin has over 10 years of experience in
accounting specializing in forensic accounting and valuation services.
She has participated in various litigation support engagements involving
matrimonial dissolutions, business owner disputes, fraud investigations,
and bankruptcy matters. She has testified as an expert witness in New
York Supreme Court. In January 2009, her firm Forensic Accounting and
Valuations Services LLC merged with Metis Group LLC.
Prior to working in accounting, Ms. Danilytcheva-Averin spent 10 years
employed with research and engineering firms in management positions.
She is the author of “GAAP: A Regulatory Tool to Manage Healthcare” Research
in Accounting Regulations, Volume 16.
Professional Affiliations
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
Education
MBA, Accounting, Hofstra University, New York
M.S., Mechanical Engineering, Moscow Institute of Electronics and Mathematics
Jerry Eitel, CPA
jeitel@metisgroupllc.com
Jerry Eitel has over 25 years of experience in accounting. He possesses
wide-ranging experience with a particular emphasis on real estate. He has
testified several times as an expert witness on bankruptcy and insolvency
matters and has worked with numerous U.S. bankruptcy trustees. His diverse
clientele include a real estate company with a half-billion dollar portfolio
as well as manufacturers and importers. He also services many large freight
forwarders and customs house brokers.
Prior to joining Metis Group, Mr. Eitel had a private practice in New
York. In 1997, he and his partners merged with another firm to become what
is now known as Metis Group LLC.
Mr. Eitel is a Certified Public Accountant and possesses Series 7 and
Series 63 broker’s licenses. He has taught accounting at the college
level.
Professional Affiliations
American Institute of Certified Public Accountants
Education
M.B.A., Long Island University, New York
B.A. English, Brooklyn College, New York
Steven B. Fromer, CPA
sfromer@metisgroupllc.com
Steven B. Fromer is a member of Metis Group LLC and oversees Metis
Group’s computer services company, Acctrack Computer Consultants,
Inc.
Prior to Metis Group, Mr. Fromer was in charge of the computer department of
a mid-sized accounting firm in New York City where he helped evaluate their computer
needs including recommending, installing, and supporting accounting software
systems. In 1991, Mr. Fromer founded Acctrack Computer Consultants.
He is a licensed CPA in New York.
Professional Affiliations
American Institute of Certified Public Accountants, Member
Manhattan Chamber of Commerce, Member
Morristown Chamber of Commerce, Member
Education
B.A., Accounting, Upsala College, New Jersey
M.B.A., Farleigh Dickinson University, New Jersey
Howard Gluckman,
CPA
hgluckman@metisgroupllc.com
Howard Gluckman has over 25 years of experience in the areas of audit
and taxation. He has been instrumental in assisting clients to operate efficiently
to maintain reliable reporting systems while managing the complex interplay
among managements, Boards of Directors, shareholders, and government agencies.
Mr. Gluckman has significant experience in International Business, especially
with international commercial banks and finance companies. He has been
the partner on bank audits ranging in size from under $100 million to over $10
billion in assets. These audits include compliance and internal control
attestations under the FDIC Improvement Act of 1991 for institutions with over
$500 million in assets and Sarbanes Oxley compliance, as well as assisting clients
and regulators with analytical projects throughout the United States, and in
Europe and the Middle East. Mr. Gluckman has published on banking topics
of the 2008 banking investment crisis, International Bank Facilities (IBF) and
IT auditing. In the arena of international taxation, Mr. Gluckman has worked
with multinational and multi-state tax planning, international tax audits, and
innovative methods of data preparation for efficient income tax data maintenance. He
possesses an ability to explain complexities of international matters to managements,
so they can understand the key decisions that will benefit their organizations.
Mr. Gluckman speaks English, Spanish and Hebrew.
Professional Affiliations
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants (NYSSCPA)
Banking Committee of the New York State Society of CPAs, Former Chair
Anti-Money Laundering and Counter Terrorist Financing Committee of NYSSCPA
Stock Brokerage Committee of NYSSCPA
New Jersey State Society of Certified Public Accountants
CPA in New York, New Jersey, and California
Education
M.B.A., Finance Major with distinction, The Stern Graduate School of
Business, New York University, New York
Bachelor of Business Administration, University of Michigan, Ann Arbor
Larry Karmel,
CPA
lkarmel@metisgroupllc.com
Larry Karmel is a member partner at Metis Group LLC specializing
in taxation. Mr. Karmel has more than 20 years of experience advising clients
in tax and business matters. He has advised many large and small U.S.
companies and individuals and foreign companies who have formed U.S. branches
or U.S. subsidiaries. These clients include public and private companies. His
largest international and national clients are banks. Others have included
manufacturers, distributors, real estate developers, advertising agencies,
security alarm companies, and investment and shipping companies.
Mr. Karmel has specialized in handling tax examinations both the federal and
state level for companies that operate in multi-state jurisdictions. He has also
conducted rates tax studies for clients doing business throughout the United
States.
Mr. Karmel has published several articles in The CPA Journal and The
Journal of Bank Taxation. He has also been a lecturer on the subject of
taxation at the Sy Syms School of Business of Yeshiva University.
Professional Affiliations
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
Education
M.B.A., Accounting Major with distinction Bernard M. Baruch College,
City University of New York
B.A., Mathematics, cum laude, Brooklyn College, New York
Shelley Martin
smartin@metisgroupllc.com
Shelley D. Martin specializes in individual income tax preparation and
planning especially as it relates to property ownership.
Ms. Martin was a partner at Weikart Tax Associates for 25 years when her company
merged to bring her successful practice over to Metis Group LLC. Prior to Weikart
Tax Associates, she was a tax auditor with the Internal Revenue Service.
Ms. Martin is an Enrolled Agent and has her Series 7 and life, health, and disability
insurance licenses.
Education
B.S., English Education, Syracuse University, NY
Richard J. Miller, CPA
rmiller@metisgroupllc.com
Richard J. Miller has over 30 years of experience working in
accounting. His area of expertise includes closely-held business or
family-owned businesses, distributors, food processors, and legal entities.
Mr. Miller became a partner with Rothschild, Topal, Miller & Kraft PC in 1991.
His firm merged with Metis Group LLC in January 2010.
Professional Affiliations
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
Education
B.A., Administrative Science, Southampton College of Long Island
University, NY
Robert P. Mollenhauer,
Jr., CPA, CFP
rmollenhauer@metisgroupllc.com
Robert P. Mollenhauer has over 30 years of experience in accounting.
In 1978, he became a CPA and in 1983 he formed his own accounting firm. In
1997, he and his partners merged with another firm to become what is now
known as Metis Group LLC.
Mr. Mollenhauer started his accounting career with Phillips, Gold & Co.,
a small regional firm in New York City, where he concentrated in royalty and
licensing audits. Prior to his work in accounting, he taught chemistry and earth
science at East Islip High School in East Islip, New York. During this period,
he was awarded three National Science Foundation grants and earned a Master of
Science degree in Outdoor Education and Earth & Atmospheric Science.
Mr. Mollenhauer became a Certified Financial Planner in May 1994 and currently
holds a Series 7 broker’s license.
Professional Affiliations
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
Education
B.S., Accounting, Queens College
M.S., Educational Administration, State University of New York, Albany, NY
B.S., State University of New York, Albany, NY
Edward B. Morris, CPA
emorris@metisgroupllc.com
Edward B. Morris specializes in income tax planning, management
advisory services, and representation on tax examinations. Mr. Morris brought
his successful practice to Metis Group in 2005.
Prior to joining Metis Group, Mr. Morris was the Managing Director at Goldstein & Morris
CPAs PC for 30 years and Managing Director for Ednal Investors Group LTD, a broker
dealer, for 8 years.
Professional Affiliations
Beta Alpha Psi, Member
Empire-All City Insurance Co. (1982-1988), Member of Board of Directors and Chairman
of Audit Committee
Member of various boards of co-ops and condos
Education
B.S. Accounting, Finance minor, New York University, New York, NY
Barry L. Pulchin, CPA/ABV, CFE, CVA, CFF, DABFA
bpulchin@metisgroupllc.com
Barry L. Pulchin specializes in investigative and forensic accounting
and business valuations for diverse issues such as domestic relations, license
valuations, professional practice valuations, minority shareholder disputes,
insurance loss, bankruptcy, estate and gift taxes, tax fraud cases, as well
as commercial fraud investigations. In January 2009, he merged his firm,
Forensic Accounting & Valuation Services, LLC, with Metis Group CPAs
LLC.
Mr. Pulchin has appeared as a featured speaker on radio to discuss year end tax
planning and general business valuation topics. He has been recognized as an
expert witness and has been Court Appointed in the New York State Supreme Court.
He has served as the accountant in bankruptcy cases for the Debtor, the Creditor’s
Committee, and for Chapter 7 Trustees. He has also been appointed as a Chapter
11 Bankruptcy Examiner.
Mr. Pulchin is a Certified Fraud Examiner, a Certified Valuation Analyst, and
Diplomate of the American Board of Forensic Accounting. He is accredited in Business
Valuation and accredited in Financial Forensics by the American Institute of
Certified Public Accountants. He is a Certified Public Accountant in New York,
Connecticut, Florida, and North Carolina.
Professional Affiliations
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
National Society of Public Accountants
American Arbitration Association
Association of Certified Fraud Examiners
National Association of Certified Valuation Analysts
American Bankruptcy Institute
The American College of Forensic Examiners
American Society of Appraisers
Association of Divorce Financial Planners
Education
BBA, Public Accounting, Bernard M. Baruch College, New York, New York
Associate, Applied Science, Queensborough Community College, New York
Lori A. Roth,
CPA/ABV
lroth@metisgroupllc.com
Lori A. Roth specializes in business valuations, real estate, tax
planning, and working with closely held businesses. She has spent over 20
years in public accounting and has managed her own practices and partnerships
since 1990.
Her expertise includes working as a neutral accountant (either court appointed
or hired as a joint expert by both parties or their attorneys). She works as
a business valuator and also as an impartial financial consultant when issues
pertain to support and equitable distribution. She has been involved in matrimonial
cases as well as shareholder disputes, corporate dissolutions, estate situations,
and business acquisitions.
Ms. Roth is a licensed CPA in New Jersey and New York. She is Accredited in Business
Valuation (ABV) from the American Institute of Certified Public Accountants.
She is also certified in Divorce Mediation.
Professional Affiliations
American Institute of Certified Public Accountants
New Jersey Society of Certified Public Accountants
Association of Family and Conciliation Courts– New Jersey Chapter, Member
Education
B.S. Business and Economics, Lehigh University
Michael Specht, CPA
mspecht@metisgroupllc.com
Michael Specht has over 25 years of experience in public accounting
working with closely held companies and individuals. Prior to working with
Metis Group, he was a partner in a small New York City accounting firm for
9 years. That followed 8 years at the large regional accounting and consulting
firm, Richard A. Eisner & Company (now Eisner LLP). In September 2006,
he joined Metis Group.
Mr. Specht works with business clients in a wide range of industries with a specialty
in professional service firms, medical practices, and real estate entities. He
also assists with the setup of accounting systems for newly formed companies
and provides accounting, consulting and tax planning and compliance services
for these companies.
Professional Affiliations
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
Education
MBA, Accounting, City University of New York/ Baruch College, New York,
New York
B.S., State University of New York, Albany, New York
Steven L. Topal, CPA, J.D.
stopal@metisgroupllc.com
Steven L. Topal was a partner at Rothschild, Topal,
Miller & Kraft PC prior to merging his successful practice with Metis Group
in January 2010. He has over 25 years of experience as a Certified Public
Accountant. Mr. Topal specializes in the hospitality industry especially
restaurants, taverns, and pubs. He also has numerous clients in medical
manufacturing, agricultural processing, and closely-held and family-owned
businesses. He has worked on succession issues for several clients.
Many of Mr. Topal's clients have been with Rothschild,
Topal, Miller & Kraft PC for over 40 years and have continued their
long-standing relationship now with Metis Group.
Professional Affiliations
Chairman of the Board, Metropolitan Jewish Health
System, 2002-2004
Vice-Chairperson of the Board, Elderplan, Inc., HomeFirst, and Metropolitan
Jewish Health System
Board Treasurer, Metropolitan Jewish Geriatric Center, Metropolitan Jewish
Home Care, and Shorefront Jewish Geriatric Center
Board of Directors, National and Regional Chapters of the United Synagogue
of Conservative Judaism
Co-Chair, Youth Activities Commission of the United
Synagogue of Conservative Judaism's Metropolitan New York Region
Education
J.D., Brooklyn Law School
B.S., Accounting, State University of New York, Albany, New York
Barry C. Zuckerman, CPA/ABV
bzuckerman@metisgroupllc.com
Barry C. Zuckerman has over 25 years of experience in the accounting
and business community. He ahs earned an industry-wide reputation in the
field of forensic accounting, specializing in business valuations, matrimonial
matters, and expert testimony. Prior to joining Metis Group, Mr. Zuckerman
worked with local, regional, and international accounting firms where his
practice concentration was in accounting and auditing.
Mr. Zuckerman is a Certified Public Accountant in New Jersey.
Professional Affiliations
American Institute of Certified Public Accountants
New Jersey State Society of Certified Public Accountants
Education
B.S. Accounting, Farleigh Dickinson University
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