Fineman West & Co LLP Doing Business Guides (TIAG member in Los Angeles, California). Covering industries: Apparel Bookeeping Jewelry Manufacturing Real Estate Restaurant and Hospitality Technology Wealth Management

1. Apparel
Fineman West helps you meet the
challenges. Our firm has over 40 years
of experience supporting companies in
the apparel business and assisting them
in overcoming challenges and increasing
profitability. Hire our professionals as your
support team for your expansion. Our
clients in the apparel industry have gross
revenues in excess of $2 billion.
We go the distance. We are extremely
knowledgeable in all of the issues and
problems faced by companies in the
apparel business, and our services go
above and beyond the required financial
statements, cash flow projections and
tax returns.We offer insight and highly
effective strategies for operational
efficiency and profitability. Increase your
bottom line and streamline your processes
with our help.
We Help You Grow Your Apparel BusinessEvery Number Tells a Story®
At Fineman West & Co LLP, we are a team of
hands-on business advisors that are committed
to helping you achieve the highest level of
financial success. Our client-focused services
go beyond the ordinary. For over 40 years,
we have been dedicated to looking at the
numbers—gross profit, inventory, cash flow
and more—and telling the story. Our insight
and professional skills allow us to provide
meaningful guidance for a wide range of
business issues. Our clients appreciate that
we effectively communicate, and that we are
committed to being responsive to all requests,
concerns and questions. We specialize in
working closely with privately-held firms who
require outstanding accounting and auditing
services, tax planning, business forecasting
and other management services.
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS ADVISORS
Fineman West & Co LLP
801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017
p: (213) 688-9898 | f: (213) 688-9899
www.fwllp.com

2. We Know the Apparel
Industry Cold
Apparel companies face time-sensitive
challenges, and we offer real-world
solutions that work. Our 40 years of
service to the industry allows our team to
have an exceptional level of knowledge
of the complex issues apparel companies
face in the course of doing business. Our
professional team gets involved in resolving
issues from the simple to the highly
complex:
• Supply Chain Security Solutions
• First Sale Principal Techniques
• Optimizing Credit Risk With Key
Customers
• Alternative Forms of Business Financing
• Trademark and Intellectual Property
Structuring
• Royalty Agreement Strategies
• Income Tax Minimizing Strategies Specific
to the Apparel Industry
• Profitability Studies
• Business Succession Planning
Complex Apparel Industry
Problems: Strategies That Work
Timing is everything.At Fineman West Co LLP,
we take on the tough challenges and get them
under control. Our extensive experience supporting
companies in the industry allows us to help you stay
ahead of the curve. We understand the challenges
of the apparel industry and we can work fast.
SUPPLY CHAIN SECURITY SOLUTIONS
The Customs-Trade Partnership Against Terrorism
(C-TPAT) is a U.S. Customs Border and Border
Protection voluntary joint initiative with huge benefits
for the apparel industry in reducing time and cost of
releasing cargo through U.S. borders. C-TPAT can
provide cost reductions in insurance, storage fees,
interest and late delivery fees. It is estimated that
importers who are C-TPAT compliant are 5 times
less likely to have merchandise inspected.
ALTERNATIVE FINANCING STRATEGIES
We provide professional assistance in purchase
order financing, supplier early payment programs
and tri-party agreements. With over 40 years
serving the apparel business, we have established
relationships and a positive reputation in the
industry that can benefit you.
INTELLECTUAL PROPERTY STRUCTURING
Our team can help you minimize risk to your assets,
while maximizing value on your future sales.
FIRST SALE PRINCIPAL TECHNIQUES
Greatly reduce customs costs for U.S. importer
purchases from overseas distributors. Depending
upon the size the markup, customs savings to
overseas distributors can range from 5% to 10%.
OPTIMIZING CREDIT RISK
Evaluation of the costs and benefits of factoring,
credit insurance or customer financing programs
that can help your enterprise gain higher profits.
ROYALTY AGREEMENT STRATEGIES
Strategies for both the licensor and licensee geared
to minimize operational and financial risk, while
maximizing flexibility.
INCOME TAX MINIMIZING STRATEGIES
We have the various strategies that can benefit the
apparel industry at our fingertips, including grouping
elections with ownership in multiple entities, R D
tax credits and the four factors to qualify, domestic
manufacturing production deductions, and Interest
Charge Domestic International Sales Corporations
(IC-Disc) set ups for manufacturing exporters.
PROFITABILITY STUDIES
Studies on profitability by company, division and
product line.
AUDIT ACCOUNTING
You can benefit from our good reputation. The
respect we hold in the professional community
can assist you to assure stakeholders, taxation
authorities, banks, suppliers, customers, and your
employees that your financial statements fairly
represent your company.
TAX SERVICES
Our firm knows that advance planning is the key in
taxation matters. Our tax planning and compliance
professionals remain proactive throughout the year
to ensure that you maximize your outcome.
CONSULTING
We work closely with apparel companies to
institute best practices in all financial strategies
for competitive advancement into the national and
global marketplaces.
t Fineman West is expertly tailored for your business.

3. Bookkeeping
We care about you. Our professional
team can help you manage your company,
save money and provide you with timely,
accurate and relevant financial reports.
Need to “catch up” your bookkeeping? We
assist individuals and businesses in set
up, maintenance and budget preparation,
and we can train your staff in the process.
Bookkeeping made simple. We have 40
years serving the Los Angeles area, and
our experience allows us to take on tough
challenges and simplify your life.We can
take care of all of your bookkeeping needs
from compliance, renewals, and payroll to
project management. Monthly or quarterly
statements are provided along with more
detailed reports when requested.
Bookkeeping Services in the Southland: We Make it Simple
The Accountants at Fineman West.
Every Number Tells a Story®
At Fineman West Co LLP, we are a team of
hands-on business advisors that are committed
to helping you achieve the highest level of
financial success. Our client-focused services
go beyond the ordinary. For over 40 years,
we have been dedicated to looking at the
numbers—gross profit, inventory, cash flow
and more—and telling the story. Our insight
and professional skills allow us to provide
meaningful guidance for a wide range of
business issues. Our clients appreciate that
we effectively communicate, and that we are
committed to being responsive to all requests,
concerns and questions. We specialize in
working closely with privately-held firms who
require outstanding accounting and auditing
services, tax planning, business forecasting
and other management services.
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS ADVISORS
Fineman West Co LLP
801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017
p: (213) 688-9898 | f: (213) 688-9899
www.fwllp.com

4. Ongoing Bookkeeping
Support
Fineman West Co LLP, can help you
stay current. Best of all, you will have your
financial information recorded correctly,
and you can relax and focus on what is
important, knowing these matters are
being handled by a professional firm you
can trust.
• All transactions entered into our
computerized bookkeeping system
• Set up chart of accounts
• Monthly financial reports and balance
sheets
• Maintenance
• Payroll taxes
• Internal control procedures
• Document flow
• Implementing document retention policies
• Annual business license renewals
• Sales tax forms
• Business property forms
• Year-end 1099 reports
Avoid Problems and Save
Money with Our Professional
Bookkeeping Services
You can hire a back office bookkeeper, but Fineman
West Co LLP, can save you significant costs by
taking on all of your bookkeeping tasks.You save
the expenses associated with payroll taxes, health
insurance, workers’ compensation and disability
insurance, and you can count on us keep your
records updated, maintained and in perfect shape.
Our firm can take on more serious challenges, such
as catching up on backlogged bookkeeping and
putting processes in place to help you stay current.
Tell us your story—we are here to help.
SET UP BOOKKEEPING PROCEDURES
We can assist you in setting up a chart of accounts,
with internal control procedures or document flow,
and can implement a document retention policy so
you save the maximum when it is time to pay your
silent partner—Uncle Sam.
RESPONSIVE SERVICE
Once your books are in order, we make ourselves
available to you. Simple questions over the
phone are always free. We also provide remote
bookkeeping services in which we remotely access
your data and perform additional work without
distracting you or taking up your valuable time.
CATCH-UP BOOKKEEPING
Did you get behind? We can take on the task of
getting your finances caught up, your expenses
classified into the correct categories, with your
statements reconciled. We will find allowed
deductions.
TAX SERVICES
We also provide accounting services for tax returns,
reports, and financial statements. Our range of
services goes far beyond the ordinary, and if you
need help in any area involving bookkeeping, taxes,
or reports, we are ready to go to work for you.
RELEVANT FINANCIAL REPORTS
Your financial reports can be a critical piece of the
puzzle, particularly if you are seeking financing.
We have your reports prepared and ready to go
when you need them, and are ready to produce
other types of reports or statements on demand.
We make the process simple for you, and save you
money too.
AUDIT ACCOUNTING
You can benefit from our good reputation. The
respect we hold in the professional community
can assist you to assure stakeholders, taxation
authorities, banks, suppliers, customers, and your
employees that your financial statements fairly
represent your company.
TAX SERVICES
Our firm knows that advance planning is the key in
taxation matters. Our tax planning and compliance
professionals remain proactive throughout the year
to ensure that you maximize your outcome.
CONSULTING
We work closely with companies to institute
best practices in all financial strategies for
competitive advancement into the national and
global marketplaces.
t Fineman West has kept businesses in balance since 1971.

5. Jewelry
Fineman West has been serving the
jewlery business for over 40 years.
Our firm is regarded as the preeminent
jewelery accounting firm in Los Angeles.
The jewelry business presents unique
challenges. We have a blend of
industry specific experience and a
broad understanding of the retail and
manufacturing industries to bring to
the table.
We go above and beyond for our
clients. We take your business seriously,
and we understand the challenges you
are dealing with every day. We go
beyond the expected in our range of
services to jewelers, providing insight
and strategies to assist you in increasing
profits, protecting your brand, and
reducing risk. Are you short-changing
yourself when it comes to cash flow? We
can help you pursue maximum financing
at minimal cost.
We Help Brighten Up Your Jewelry BusinessEvery Number Tells a Story®
At Fineman West Co LLP, we are a team of
hands-on business advisors that are committed
to helping you achieve the highest level of
financial success. Our client-focused services
go beyond the ordinary. For over 40 years,
we have been dedicated to looking at the
numbers—gross profit, inventory, cash flow
and more—and telling the story. Our insight
and professional skills allow us to provide
meaningful guidance for a wide range of
business issues. Our clients appreciate that
we effectively communicate, and that we are
committed to being responsive to all requests,
concerns and questions. We specialize in
working closely with privately-held firms who
require outstanding accounting and auditing
services, tax planning, business forecasting
and other management services.
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS ADVISORS
Fineman West Co LLP
801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017
p: (213) 688-9898 | f: (213) 688-9899
www.fwllp.com

6. We Resolve the Unique
Business Challenges of the
Jewelry Industry
The jewelry industry has many industry-
specific business challenges that other
industries don’t have to deal with. These
unique issues are all part of our daily
business at Fineman West.
• Tax Returns and Tax Compliance
• Anti-Money Laundering Compliances:
Form 8300
• Diamond Sourcing Compliances
• Preparation and Presentation of
Business Financials for Lenders
• Financing Options
• IRS Cash Disclosure Requirements
• Minimizing Tax Burdens
• Maximizing Lending Ability
• Identifying Federal and State Tax
Incentives and Credits
• Trusts Planning
• Estate Needs
• Financial Projections
• Buy/Sell Agreements
• Life Insurance Buyouts
• Pension and Profit Sharing Plans
• Trademarks and Creditor Protection
• Licensing and Royalty Agreements
• Brand Protection
Your Complex Business Issues in
the Jewelry Business
Jewelers face a great number of challenges
specific to the industry, with countless legal,
taxation and reporting requirements that must
be submitted accurately and on time to avoid
serious legal problems. Issues such as anti-
money laundering compliances and Form 8300,
diamond sourcing disclosures, IRS cash disclosure
requirements and the Patriot Act make conducting
business exceptionally complex for the jewelry
industry. Our decades of experience allows us
to have keen insight and knowledge of every
facet of the industry.
TAX SERVICES AND COMPLIANCES
We go far beyond just preparing financials and
tax returns for our clients. Our team understands
the intricacies of the jewelry business through our
40 years of service to the industry. The taxing
authorities and the Federal government have
heavy requirements regarding compliances and
reports associated with the Patriot Act, anti-money
laundering issues and the correct way to submit
Form 8300, the proper way to report cash sales,
and complex record keeping requirements. We do
it all.
FINANCIAL STATEMENTS
Banks have become more and more hesitant to
loan to the jewelry industry. Creating a financial
presentation that is attractive to a potential lender
is a critical part of our service. We have powerful
lender connections and a deep understanding of
how to create and present financials in a format to
help get maximum financing at minimal cost.
LONG TERM PLANNING
We work closely with your financial advisors in
long term planning. Our firm can address a wide
variety of issues, including trusts, estate needs,
financial projections, buy/sell agreements, life
insurance buyouts, pensions, profit-sharing plans
and business succession planning.
TRADEMARK, LICENSING AND ROYALTY
AGREEMENTS
You have worked hard to create your brand, and
it must be protected. We review and address all of
the critical issues including protecting trademarks
from creditors, ensuring there is a valid licensing
and royalty agreement in place and that it has been
kept at arm’s length, and many other strategies that
provide protection from creditors and keep your
brand protected from risk.
AUDIT ACCOUNTING
You can benefit from our good reputation. The
respect we hold in the professional community
can assist you to assure stakeholders, taxation
authorities, banks, suppliers, customers, and your
employees that your financial statements fairly
represent your company.
TAX SERVICES
Our firm knows that advance planning is the key in
taxation matters. Our tax planning and compliance
professionals remain proactive throughout the year
to ensure that you maximize your outcome.
CONSULTING
We work closely with jewelry firms to institute
best practices in all financial strategies for
competitive advancement into the national and
global marketplaces.
t Our accountants are a cut above.

7. Manufacturing
Fineman West has the experience in
the manufacturing industry you need.
With 40 years of serving hundreds of
manufacturing firms, we understand the
complex challenges that business owners
face on a daily basis.We help you grow,
remain in compliance with state and
federal regulations, and work to help you
protect your brand from risk.
We go beyond the expected.
You worked hard to build your business,
and as true business advisors we work
side-by-side with our clients and take on
the most difficult and complex tasks with
confidence.We go far beyond managing
financial compliance matters such as
reporting and income tax minimization.
Our team is the support arm for
manufacturing enterprises throughout
Southern California. Our business is your
business.
We Help You Grow Your Manufacturing BusinessEvery Number Tells a Story®
At Fineman West Co LLP, we are a team of
hands-on business advisors that are committed
to helping you achieve the highest level of
financial success. Our client-focused services
go beyond the ordinary. For over 40 years,
we have been dedicated to looking at the
numbers—gross profit, inventory, cash flow
and more—and telling the story. Our insight
and professional skills allow us to provide
meaningful guidance for a wide range of
business issues. Our clients appreciate that
we effectively communicate, and that we are
committed to being responsive to all requests,
concerns and questions. We specialize in
working closely with privately-held firms who
require outstanding accounting and auditing
services, tax planning, business forecasting
and other management services.
Fineman West Co LLP
801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017
p: (213) 688-9898 | f: (213) 688-9899
www.fwllp.com
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS ADVISORS

8. Manufacturers Face
Complex, Global Business
Issues
Overseas manufacturing has created
big challenges for smaller and mid-sized
businesses with less purchasing power
and economies of scale. Raw materials,
commodities prices and exchange rates
fluctuate significantly. Manufacturers are
contemplating moving operations to China
or other less developed countries such as
Mexico or Vietnam while some overseas
operations are considering a move back
to the U.S.A.These big challenges can be
addressed and resolved with our help.
Pricing pressure from big box buyers and
retailers have had a negative impact on
profitability, and unfavorable public policies
and regulations have been imposed by
various layers of government, raising
compliance costs.We can help you get your
manufacturing business on track for success,
no matter how complex the issues may be.
• Affordable Care Act implementation
• Tax returns and Financial Reporting
• Tax consulting and compliance and
assurance services for audit and review
• Seeking financing options that maximize
gain and minimize cost
• Internal control improvement
• Inventory cost sheets
• Formulation of business plans and
financial statement projections
• Introduction to business partners
• Providing insights on “best practices
and processes”
We Can Help You Transform and
Adapt to Challenging Business
Conditions
A manufacturing business presents unique
challenges that range from identifying, hiring and
retaining qualified personnel to extensive reporting
requirements and the tough regulations imposed
by many government agencies. Protecting your
business involves a multitude of critical tasks beyond
actual production.We work side-by-side with our
clients to increase profitability through streamlining
operations and controls, as well as ensuring that
your brand is protected from unnecessary risks.
These challenges must be met on an ongoing basis,
with compliances in order.We take on the toughest
challenges so you can focus on the big picture.
TAX AND REPORTING SERVICES
Advance planning is key in taxation matters.We
identify any state or federal tax incentives or credits
with an eye to minimizing taxation.All financial
reports and compliances can be managed for you
so nothing is left to chance, and you gain the best
possible financial footing for your enterprise. Our
focus is on increasing profitability.
FINANCIAL STATEMENTS
You can take advantage of our excellent reputation,
and our ability to create financial reports in a format
that lenders find favorable.We have powerful
connections in the banking and lending industries,
and can help you seek financing options at the least
cost to your business.
CONSULTING
Our firm works closely with our manufacturing clients
to institute improvements that can boost your bottom
line, including internal controls and streamlining
systems so your manufacturing business can thrive
and stay competitive and viable on the local, national
or global level.
NEW FACILITIES
Relocation of a manufacturing facility creates risks
and is a significant drain on resources.We work
closely with our manufacturing clients that are
contemplating a move within Southern California or
to another state or country, and help them clarify the
advantages, disadvantages and costs involved in any
significant change in operations.Your future success,
viability and stability are priorities for us.We help you
to know before you go.
AUDIT ACCOUNTING
You can benefit from our good reputation. The
respect we hold in the professional community
can assist you to assure stakeholders, taxation
authorities, banks, suppliers, customers, and your
employees that your financial statements fairly
represent your company.
TAX SERVICES
Our firm knows that advance planning is the key in
taxation matters. Our tax planning and compliance
professionals remain proactive throughout the year
to ensure that you maximize your outcome.
CONSULTING
We work closely with manufacturing companies
to institute best practices in all financial strategies
for competitive advancement into the national and
global marketplaces.
t Fineman West will help you build a stronger business.

9. Real Estate
Fineman West has over 40 years of real
estate experience serving investors,
developers and lenders. We help our
clients analyze, plan, negotiate and
ultimately finance the transactions.Then
we can help manage these properties
after closing. Our extensive experience
with real estate ventures and transactions
has proven to be a great benefit to our
clients.Take advantage of our knowledge
of the real estate industry and our good
reputation.
We go above and beyond the ordinary.
At Fineman West Co LLP, we serve
investors, developers, investment funds,
and managers.As well as advising all
kinds of tenants and leasehold owners.
We can assist with issues far beyond filing
your taxes and financial reports and can
provide business consulting services to
help you minimize tax burdens today
and in the future.We offer a range of
services geared specifically to the real
estate industry.
We Help You Grow in the Real Estate SpaceEvery Number Tells a Story®
At Fineman West Co LLP, we are a team of
hands-on business advisors that are committed
to helping you achieve the highest level of
financial success. Our client-focused services
go beyond the ordinary. For over 40 years,
we have been dedicated to looking at the
numbers—gross profit, inventory, cash flow
and more—and telling the story. Our insight
and professional skills allow us to provide
meaningful guidance for a wide range of
business issues. Our clients appreciate that
we effectively communicate, and that we are
committed to being responsive to all requests,
concerns and questions. We specialize in
working closely with privately-held firms who
require outstanding accounting and auditing
services, tax planning, business forecasting
and other management services.
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS ADVISORS
Fineman West Co LLP
801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017
p: (213) 688-9898 | f: (213) 688-9899
www.fwllp.com

10. Meeting the Challenges
of an Explosive Industry
For many companies and investors in the real
estate space, positive cash flow, long-term tax
planning and minimizing taxes are ongoing
concerns. Our accounting and business
consulting services allow your enterprise to
take advantage of the various tax techniques
that minimize taxes for today and into the
future.We have a deep knowledge of the
various sectors in real estate and offer
strategies related to capital gains, estate and
gift planning, and more complex issues such
as cost segregation analyses, depreciation
planning and rules for Section 179 expensing.
Our team can get involved in the basics of tax
returns and reports as well as in the rarified
air of the most complex transactions—we do
it all.
• Cost segregation analysis
• Depreciation planning
• Rules for Section 179 expensing
• Passive activity rules planning
• Capital gains planning techniques
• Strategies for Real Estate professionals
• Ordinary vs. capital tax strategies
• Audit, review and compilation of financial
statements
• Tax and cash flow projections
• Bookkeeping and Accounting
We Help to Resolve Concerns
Specific to the Real Estate Space
Our team at Fineman West Co LLP, has garnered
an impressive level of knowledge and experience in
various sectors of the real estate industry.We take on
the tough challenges for our clients—from real estate
companies to investors, developers, investment
funds, and all types of tenants and users.We map
out creative ways to overcome restraints and to gain
the highest level of profitability for your enterprise.
Our firm can take on the toughest challenges so you
can focus on the business of doing business.
REVIEW OF FINANCIAL STATEMENTS
Any real estate development, purchase, sale or
investment will require full compliance with various
taxing authorities.We work with local officials and
rules, landlord and tenant reports, and preparation of
necessary financial statements and forms.
TAX AND CASH FLOW PROJECTIONS
Our firm can help you with tax and cash flow
projections so you have confidence moving forward
with your project or investment.We want to help
you reduce risk with a clear vision of the future in
financial terms.We have relationships and contacts
with lenders that could be beneficial to you.
BOOKKEEPING AND ACCOUNTING
We keep your ducks in a row. Our bookkeeping and
accounting services can allow you to avoid excessive
taxation, fines and to stay current with expensing
and other critical issues. Our team does the heavy
lifting so you can concentrate on your business with
confidence that all is in order.
CONSULTING SERVICES
Our experience allows us to serve as your partner
in mapping out the future.We work directly with
each client, and focus on maximizing profits and
minimizing risks and undue taxation.
MINIMIZE TAXES
Our team can assist with the most complex issues
for those involved in the real estate space, including
cost segregation and analysis, like-kind exchange
planning, capital gains planning, entity selection
and structuring, estate and gift planning, AMT tax
planning, strategies to reduce COD income, and all
other vital matters that could cross your plate.
We do it all.
AUDIT ACCOUNTING
You can benefit from our good reputation. The
respect we hold in the professional community
can assist you to assure stakeholders, taxation
authorities, banks, suppliers, customers, and your
employees that your financial statements fairly
represent your company.
TAX SERVICES
Our firm knows that advance planning is the key in
taxation matters. Our tax planning and compliance
professionals remain proactive throughout the year
to ensure that you maximize your outcome.
CONSULTING
We work closely with real estate companies to
institute best practices in all financial strategies
for competitive advancement into the national and
global marketplaces.
t Fineman West will help you construct a stronger business.

11. Restaurants
Fineman West understands the
restaurant business. Our firm has
four decades of experience serving the
restaurant industry, and we understand
the complexities involved in managing
costs and keeping an enterprise solvent
and flourishing.The restaurant business
is experiencing a gradual recovery curve,
but owners now have fresh challenges to
overcome.The major costs of operation
have risen dramatically, including
employee wages, food costs, health
insurance, leases and the legal costs
involved in day-to-day operations.
We go above and beyond. For over
40 years, Fineman West Co LLP has
served restaurant clients in managing
their business risks. It is no longer
enough to have all compliances in order
such as financial reporting and income
tax preparation and minimization.We
work side by side with business owners
to address and resolve the day-to-day
challenges of running a restaurant
operation.We are a group of true business
advisors that can assist your business
with a “full menu” of services.
We Help You Grow Your RestaurantEvery Number Tells a Story®
At Fineman West Co LLP, we are a team of
hands-on business advisors that are committed
to helping you achieve the highest level of
financial success. Our client-focused services
go beyond the ordinary. For over 40 years,
we have been dedicated to looking at the
numbers—gross profit, inventory, cash flow
and more—and telling the story. Our insight
and professional skills allow us to provide
meaningful guidance for a wide range of
business issues. Our clients appreciate that
we effectively communicate, and that we are
committed to being responsive to all requests,
concerns and questions. We specialize in
working closely with privately-held firms who
require outstanding accounting and auditing
services, tax planning, business forecasting
and other management services.
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS ADVISORS
Fineman West Co LLP
801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017
p: (213) 688-9898 | f: (213) 688-9899
www.fwllp.com

12. The Success of Your
Restaurant Business is
What Matters to Us
You are facing a range of tough challenges
to achieve long term profitability. Our
team addresses a wide scope of issues
specifically tailored for the restaurant
industry:
• Affordable Care Act review, adoption and
implementation strategies
• Internal control assessment and
improvements to increase profitability
• Wage and employment practice reviews
• Preparation and assessment of business
plans
• Financial reporting package design
• Financial statements and projection
preparation
• Profitability analysis
• Outsourced Controller and CFO services
• Tax audit representation for various
governmental authorities and agencies
• Lease term review and negotiations with
your counsel
• Insight on “best practices and processes”
for many areas of restaurant operations
through benchmarking
• Information technology infrastructure
assessment and recommendations
Restaurants Face Big Business
Issues
The restaurant business is competitive, exciting,
and vital, but deals with challenges unique to the
industry, from day-to-day operations to coming
under constant scrutiny by the various taxing
authorities. We can protect your business by
ensuring you have proper wage reporting, sales
tax reporting, tip reporting and other critical
compliances. We offer professional support you can
trust to manage the details so you can focus on
your business with confidence.
TAX COMPLIANCES AND RETURNS
Keeping your compliances in order and safe when
scrutinized by the taxing authorities allows you to
breathe easy and focus on what’s important.You
can benefit from our extensive audit experience. Our
team has 40 years serving the restaurant industry in
tax reporting, returns and minimization.
THE AFFORDABLE HEALTH CARE ACT
We work with restaurant business owners on the
adoption and implementation of strategies geared
to keep health insurance costs as low as possible
while meeting government regulations.
INTERNAL CONTROL ASSESSMENTS
Our team assesses internal control systems in
place so your business can reach a higher level of
profitability through easy-to-manage control and
tracking systems.
WAGE AND EMPLOYMENT PRACTICE REVIEW
We live in a litigious society. We can help protect
your business against the risks involved in litigation
from any source, including employees, vendors or
others.
FINANCIAL REPORTING PACKAGE DESIGN
Keeping all financial reports current, accurate and
safe will protect your enterprise. With our reporting
systems in place, you can focus on what matters.
We do the heavy lifting.
OUTSOURCED CFO SERVICES
Take advantage of our experience and knowledge
of the industry and let us manage these key areas
for you.The savings can be significant, and you
can be confident that your financial matters will be
managed professionally.
TAX AUDIT REPRESENTATION
Our team takes on any taxing authority with
confidence. We are well-respected in the accounting
industry, and you can benefit from our good name
and our professional skills during an audit.
AUDIT ACCOUNTING
You can benefit from our good reputation. The
respect we hold in the professional community
can assist you to assure stakeholders, taxation
authorities, banks, suppliers, customers, and your
employees that your financial statements fairly
represent your company.
TAX SERVICES
Our firm knows that advance planning is the key in
taxation matters. Our tax planning and compliance
professionals remain proactive throughout the year
to ensure that you maximize your outcome.
CONSULTING
We work closely with restaurants to institute
best practices in all financial strategies for
competitive advancement into the national and
global marketplaces.
t Our firm has got a whole menu of financial services.

13. Technology
You move fast. You have a lot of
great ideas. And naturally, you’ve got
challenges as well.
We share your vision. We bring
insight and experience to all matters
of tax law, reporting, capital sourcing,
bank financing, and a range of other
challenges that innovators in our
community are required to deal with.
We can help you put all of the pieces
in place so that your enterprise can
advance into the marketplace with
confidence.
We go above and beyond. Our team
can map out creative ways to overcome
constraints and help you thrive in the
ever-evolving marketplace. We can
help you navigate challenges such as
changes in tax law, financial reporting
requirements, funding, corporate
structure, cash flow analysis and
projections, revenue recognition, and
stock options. We offer a variety of
other services geared specifically to
support high tech and emerging growth
companies.
Your Partner in Your Technology Company’s GrowthEvery Number Tells a Story®
At Fineman West Co LLP, we are a team of
hands-on business advisors that are committed
to helping you achieve the highest level of
financial success. Our client-focused services
go beyond the ordinary. For over 40 years,
we have been dedicated to looking at the
numbers—gross profit, inventory, cash flow
and more—and telling the story. Our insight
and professional skills allow us to provide
meaningful guidance for a wide range of
business issues. Our clients appreciate that
we effectively communicate, and that we are
committed to being responsive to all requests,
concerns and questions. We specialize in
working closely with privately-held firms who
require outstanding accounting and auditing
services, tax planning, business forecasting
and other management services.
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS ADVISORS
Fineman West Co LLP
801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017
p: (213) 688-9898 | f: (213) 688-9899
www.fwllp.com

14. Support for Your Vision
High tech companies face challenges that
must be managed with insight and skill
to effectively reach the marketplace and
flourish. We provide a scope of accounting
services specifically tailored for high tech
companies:
• Establish the most effective legal entity
and tax structure
• Tax consulting and compliance
• Assurance services (audit and attest)
• Understand capital sourcing options
• Cash flow analysis and projections
• Revenue recognition
• Seek financing through our strong network
of California-based banks
• Internally developed software
• Executive compensation issues
• Stock options and other forms of equity
compensation
• Merger acquisition due diligence
• Tax accounting methods
• International structuring
• RD tax credits
• Multistate income and franchise taxes
• State nexus and apportionment
Tech Companies Face Complex,
Big Business Issues
Federal and state governments have called upon
entrepreneurs and investors to stimulate growth
and help get the nation’s lagging economy back on
track. At Fineman West, we know that high tech
companies in the development stage are facing a
variety of complex issues that must be resolved.
These include dealing with revenue recognition,
accounting for stock options and warrants, and
managing their intellectual properties. We offer
professional support to manage all the critical
issues.
LICENSING AND ROYALTY AGREEMENTS
Many technology clients depend upon licensing
agreements to monetize their core assets—
trademarks, copyrights and other intellectual
property. Proper execution of licensing agreements
is essential for a company to receive all that is due.
We review and evaluate these agreements and
provide feedback from a business and economic
viewpoint. Do you have the most tax-efficient
organizational structure with respect to ownership
of your intellectual property? Does migration of
your IP make sense? We can answer all these
questions.
REVENUE RECOGNITION
The rules governing revenue recognition are critical
for high tech companies. As revenue is frequently
the driving force behind key management
decisions, ensuring that all revenue is accounted
for properly is extremely important. Fineman West
provides guidance and professional skill in revenue
recognition for multiple deliverable arrangements.
ACCOUNTING FOR STOCK OPTIONS
Many technology companies use stock options
to recruit and retain professional talent. Current
accounting standards require that all stock options
granted to employees are accounted for, using
a fair value approach. These costs must be
accurately recognized in the company’s income
statement. We understand all of the issues
surrounding not only financial statements, but the
tax implications of these matters as well. Our team
can help you work through the complex accounting
requirements as well as IRS 409A rules.
AUDIT ACCOUNTING
You can benefit from our good reputation. The
respect we hold in the professional community
can assist you to assure stakeholders, taxation
authorities, banks, suppliers, customers, and your
employees that your financial statements fairly
represent your company.
TAX SERVICES
Our firm knows that advance planning is the key in
taxation matters. Our tax planning and compliance
professionals remain proactive throughout the year
to ensure that you maximize your outcome.
CONSULTING
We work closely with technology companies to
institute best practices in all financial strategies
for competitive advancement into the national and
global marketplaces.
t Our accountants are innovative and tech-savvy.

15. Wealth Management
You work hard for your money.
But the question is what to do with it
once you have it. That’s where Fineman
West Co LLP comes in. For nearly half
a century, our clients have turned to us
to unravel the complexities of investing,
insurance and financial planning. We
are among the largest independent CPA
firms in downtown Los Angeles. We
work for you and your business as your
financial adviser to maximize your after
tax earnings.
Why independence is important.
Being independent is important. Because
we take our role as you financial advisor
very seriously, we do not sell any
financial products that might influence our
recommendations.As your tax preparer,
we are in the unique position to best
understand your financial position—both
business and personal.And we are able to
address your individual concerns and help
you mitigate unnecessary risk.
Fineman West Co LLP.
Every number tells a story.
It’s not what you make…it’s what you get to keep!
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS ADVISORS
Every Number Tells a Story®
At Fineman West Co LLP, we are a team of
hands-on business advisors that are committed
to helping you achieve the highest level of
financial success. Our client-focused services
go beyond the ordinary. For over 40 years,
we have been dedicated to looking at the
numbers—gross profit, inventory, cash flow
and more—and telling the story. Our insight
and professional skills allow us to provide
meaningful guidance for a wide range of
business issues. Our clients appreciate that
we effectively communicate, and that we are
committed to being responsive to all requests,
concerns and questions. We specialize in
working closely with privately-held firms who
require outstanding accounting and auditing
services, tax planning, business forecasting
and other management services.
Fineman West Co LLP
801 S. Figueroa Street, Suite 1000 | Los Angeles, CA 90017
p: (213) 688-9898 | f: (213) 688-9899
www.fwllp.com

16. We might save you more
than you pay us
Being among the largest CPA firms in
southern California has its advantages.
Fineman West has the depth of services
to help your business or family in so many
aspects of your financial well-being.Areas
that we may be of assistance include:
• Maximization of tax deductions
• Brokerage account review
• Retirement planning: will you have enough
to retire on?
• Insurance: do you have enough or too
much?
• Lease vs buy analysis
• Risk vs. return rations: what can you
best tolerate
• Social security: now or do you wait
• Educational planning for children and
grandchildren
• Review operating agreements for
new ventures
• Cash flow planning
• Review of buy-sell agreements and
key man life insurance
• Getting clients to complete marketing
projects faster
What is your financial plan for
the Future?
You’re successful.You’ve built an estate. Perhaps,
you own a business. Now, what is your plan for
the future? Whether it’s your investments, taxes,
insurance or financial planning, we are well equipped
for the task.We know it all can be confusing which is
why we will help clearly evaluate and explain each of
these areas so that you can understand how to best
address your financial world.
Take Our Financial Protection
Questionnaire
There are three basic categories of services
that Fineman West can provide for both you and
your business.As one of the largest CPA firms in
downtown Los Angeles, we have the breathe of
services to give you the balance that you need in
your financial life. Here are the questions that you
should be asking yourself.We can help answer
all of them.
The Fineman West Financial
Protection Questionnaire
FINANCIAL PLANNING INVESTMENT
STRATEGIES
1.Will my savings be enough to provide me with
a secure retirement?
2. How much do I need to save to retire?
3.Am I invested in the right products that give
me the earnings I need?
4.What kind of debt is considered “good debt”?
5. How do I improve my financials to better
position myself for a refinancing?
6.What are the ramifications of investing in a
new business or joint venture?
RISK MANAGEMENT AND INSURANCE
1. How much insurance do I need?
2.What kind of policies should I consider?
3. How much risk am I comfortable with?
4.Are my assets truly protected against
adversity?
ESTATE AND TRUST LEGACY PLANNING
1. How do I legally protect my assets for estate
taxes?
2. How can I pay for my grandchildren’s
education without paying gift taxes?
3.What is the best way to leave my business to
my children?
4. I have to take my RMD this year.What are my
best options to help reduce my tax burden.
AUDIT ACCOUNTING
You can benefit from our good reputation. The
respect we hold in the professional community
can assist you to assure stakeholders, taxation
authorities, banks, suppliers, customers, and your
employees that your financial statements fairly
represent your company.
TAX SERVICES
Our firm knows that advance planning is the key in
taxation matters. Our tax planning and compliance
professionals remain proactive throughout the year
to ensure that you maximize your outcome.
CONSULTING
We work closely with businesses and families to
institute best practices in all financial strategies
for competitive advancement into the national and
global marketplaces.
t The staff at Fineman West at work for you.