PARTNERS

Daniel Bolar

Dan has more than thirty years of experience working with high net worth individuals and their related entities – closely held corporations, partnerships, limited liability companies, family trusts, charitable trusts, and private foundations. His clients include some of the most influential individuals and families in Orange County. Dan has a depth of experience in taxation, financial planning, business structuring, and transactional consultation.

Prior to founding Bolar Hirsch & Jennings LLP in 1991, Dan was a tax partner with the Orange County office of Deloitte & Touche. While at Deloitte, Dan was one of the firm's leading experts in the taxation of individuals, real estate transactions, partnerships, and passive activities. He also served on Deloitte's select National Real Estate Advisory Committee. Dan has co-authored three books on taxation (along with Mike Jennings)-Passive Activity Loss Rules-Analysis, Compliance and Planning; Federal Income Taxation of Passive Activities; and Partnership Federal and State Income Tax Reporting.

Dan has a Masters in Business Taxation from the University of Southern California and a Bachelor of Science degree in Accounting from California State University at Long Beach.

Dan is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He is currently Chairman of the Board of the Discovery Science Center in Santa Ana, California.

David Hirsch

Dave has more than twenty-seven years of broad based experience in the taxation of real estate, pass-through entities and their owners, C corporations, multi-state operations, and accounting for income taxes. He has worked closely with his clients in a wide range of sophisticated transactions, including corporate mergers and acquisitions, planning for real property dispositions and acquisitions, debt restructurings, and partnership formations and dissolutions.

Dave’s real estate clients represent all significant segments of the real estate industry. They include commercial, residential, and industrial developers and operators, land developers, home builders, residential and commercial construction contractors, and real estate brokers. Dave’s corporate clients include publicly held corporations with extensive multi-state and multi-national operations, as well as clients in the manufacturing, intellectual property, banking, and insurance industries.

Dave has a Masters of Business Taxation degree from the University of Southern California and a Bachelor of Science degree in Accounting and Finance from California State University at Fullerton. He began his career in 1983 with Deloitte Haskins & Sells. He was a founding partner of Bolar, Hirsch & Jennings LLP in 1991. Dave is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Michael Jennings

Mike has more than twenty-seven years of experience in taxation. Prior to founding Bolar Hirsch & Jennings LLP, he was with Deloitte & Touche (formerly Deloitte, Haskins & Sells), and was that firm’s top national expert in the area of passive activity loss rules. Mike was also recognized as Deloitte’s leading technical resource in the taxation of real estate, partnerships, and limited liability companies, and has continued that expertise at BH&J.

Mike has co-authored, with Dan Bolar, three books on taxation. Passive Activity Loss Rules-Analysis, Compliance and Planning was the first comprehensive treatise on the passive activity loss limitations. Federal Income Taxation of Passive Activities is currently recognized nationally as the leading treatise on passive activity loss limitations. Their third book, Partnership Federal and State Income Tax Reporting, is a comprehensive guide to the numerous reporting requirements of the federal government and of all 50 states for businesses that operate as partnerships or LLC’s. Mike has also published numerous articles on taxation and has been a speaker and seminar leader at dozens of tax and accounting functions across the country, including the NYU and University of North Carolina Tax Institutes, the AICPA National Tax Conference, and California Society of CPA’s conferences.

Mike’s clients include some of Orange County’s largest real estate developers, owners and operators. He has helped guide his clients through the sales and exchanges of large portfolios, as well as the sales of complex businesses.

Mike has a Master of Science degree in Taxation from Golden Gate University and a Bachelor of Science degree in Accounting from the University of Idaho. Mike is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Mike is also licensed in the state of California as a Life Agent and an Investment Adviser.

Deborah Bolar

Debbie specializes in serving high net worth individuals and their related entities. She is proficient in the taxation of individuals, irrevocable trusts, charitable trusts, private foundations, partnerships, limited liability companies, and closely-held corporations. Debbie is a recognized expert in fiduciary income tax, estate tax, gift tax, and generation skipping tax. She works with the top estate attorneys in Orange County on estate planning matters and post-death estate and trust administration. She is certified as an estate planning specialist by the California CPA Education Foundation and is a member of the Orange Coast Estate Planning Council. She is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Debbie is also a member of the Women’s Philanthropy Fund of the Orange County United Way.

Debbie began her career as a tax consultant with the Los Angeles office of Deloitte, Haskins & Sells, and later transferred to the Costa Mesa office. While at Deloitte, Debbie was the firm’s lead specialist in estate and trust taxation in the Southern California area. She was also active in teaching and writing, including writing the estate and trust chapter of Passive Activity Loss Rules - Analysis, Compliance, and Planning, published by Warren, Gorham & Lamont.

Debbie left Deloitte in 1988 to start a CPA practice with two other former Deloitte accountants. Debbie merged her practice into Bolar Hirsch & Jennings LLP in 1994.

Debbie has a Masters in Business Administration from the John E. Anderson Graduate School of Management at the University of California Los Angeles. She graduated Phi Beta Kappa from UCLA with a Bachelor of Arts degree in Economics.

PRINCIPALS

James Grace

Jim is a Principal with Bolar Hirsch & Jennings LLP and has more than twenty years of broad based experience in the taxation of real estate, partnerships, limited liability companies, S corporations, C corporations, tax exempt organizations, and trusts. Jim is the firm’s lead specialist in information technology. He has been with Bolar Hirsch & Jennings LLP since its formation in 1991. Prior to that time, Jim was an associate with the accounting firm of Hugh M. Saddington & Co. in Orange County.

Jim came to California from Iowa in 1985. He was employed with Norwest Financial Services from 1985 through 1989 and managed a successful branch office in Torrance, California before relocating to Orange County to begin his career in public accounting.

Jim has a Masters of Science degree in Taxation from Golden Gate University and a Bachelor of Arts degree in Accounting from the University of Northern Iowa. Jim is a member of the American Institute of Certified Public Accountants, the AICPA Information Technology Section, and the California Society of Certified Public Accountants.

David Thomas

Dave is a Principal with Bolar Hirsch & Jennings LLP and has more than twenty years of experience working with high net worth individuals and their closely held businesses in accounting and taxation. He has a significant client base in the real estate industry as well. Dave’s expertise includes the taxation of individuals, partnerships, limited liability companies, S corporations, and multi-state operations. He has also worked extensively in the taxation of investment and securities partnerships.

Dave started his career in 1988 as a tax consultant with Deloitte & Touche. He joined Bolar Hirsch & Jennings LLP in 1991. Dave has a Masters of Science degree in Taxation from Golden Gate University and a Bachelor of Science degree in Accounting from California State University at Long Beach. Dave is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Christopher Bellew

Chris is a Principal with Bolar Hirsch & Jennings LLP. He has more than seventeen years of experience in taxation, working with individuals and closely-held businesses in the areas of tax research, consulting, and compliance.

Chris has worked extensively with high net worth individuals, investment companies, home builders, land developers, and other real estate companies. His experience includes providing tax services to entities such as trusts, partnerships, limited liability companies, C corporations, and S corporations. He has successfully represented many clients before the Internal Revenue Service and Franchise Tax Board during examinations of their income tax returns.

Chris earned a Bachelor of Arts degree in Business Administration with an emphasis in Accounting from California State University at Fullerton, and a Master of Science degree in Taxation from Golden Gate University. Chris is a member of the American Institute of Certified Public Accountants and the California Institute of Certified Public Accountants.

SENIOR MANAGERS

Craig Shinozaki

Craig is a Senior Manager with Bolar Hirsch & Jennings and has more than nineteen years of experience in taxation, with a particular concentration in the real estate industry. He has significant experience in the taxation of partnerships, limited liability companies, S corporations, individuals, and trusts. Craig has been with Bolar Hirsch & Jennings for over eleven years. Previously, he worked for the Orange County accounting firm of Haskell & White.

Craig has a Bachelor of Arts degree in Economics from the University of California at Los Angeles and a Master of Science degree in Taxation from Golden Gate University. Craig is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Don Johnson

Don is a Senior Manager with Bolar Hirsch & Jennings LLP and has over twelve years of experience in taxation. He works primarily in the areas of real estate taxation, partnerships, limited liability companies, and high net worth individuals. He has significant experience in the areas of tax research, consulting, compliance, and Internal Revenue Service and Franchise Tax Board examinations.

Prior to joining Bolar Hirsch & Jennings LLP in July of 1998, Don worked in private industry in the area of mergers and acquisitions. Don has a Bachelor of Arts degree in Business Economics with a concentration in Accounting from the University of California at Santa Barbara. He also has a Masters of Science degree in Taxation from Golden Gate University. Don is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Katherine Neil

Kathy is a Senior Manager at Bolar Hirsch & Jennings LLP and has more than twenty years of experience in taxation, accounting, and financial planning. She devotes a majority of her time to serving high net worth individuals, family offices, and their related entities – closely held corporations, partnerships, limited liability companies, family trusts, and charitable trusts. Kathy has been with Bolar Hirsch & Jennings LLP for over fourteen years. Previously, she worked for the accounting firms of Hugh M. Saddington & Company and KPMG in Orange County.

Kathy has a Bachelor of Science degree in Accounting from California State University at Long Beach. Kathy is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Jill Kraft

Jill is a Senior Manager with Bolar Hirsch & Jennings LLP and has over nine years of experience working with high net worth individuals and their closely held businesses in the areas of tax research, consulting, and compliance. Jill has worked extensively in the areas of individual taxation, partnerships, limited liability companies, S corporations, C corporations, real estate entities, and trusts.

Jill graduated Alpha Delta Pie and Beta Alpha Psi from California State University at Fullerton in 2001. She has a Bachelor of Arts degree in Business Administration with an emphasis in Accounting, and is working on her Master of Science degree in Taxation from Golden Gate University. Jill is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Sandra Lee

Sandra is a Senior Manager with Bolar Hirsch & Jennings LLP and has over ten years of broad based experience in the taxation of real estate, closely-held businesses, high-net worth individuals, and preparation of full-disclosure financial statements. She has worked extensively in the areas of individual taxation, partnerships, family limited partnerships, limited liability companies, and S corporations. Sandra also serves some of the most complicated trust clients in the firm and has significant expertise in the fiduciary income tax area.

Sandra has a Bachelor of Science degree in Accounting from California State Polytechnic University at Pomona and a Masters of Business Taxation degree from California State University at Fullerton. Sandra is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

MANAGERS

Julissa Quirk

Julissa is a Manager with Bolar Hirsch & Jennings LLP and has over fifteen years of accounting and tax experience. She works with C corporations, S corporations, partnerships, limited liability companies, and high net worth individuals in the areas of tax research, consulting, compliance, and Internal Revenue Service and Franchise Tax Board examinations. Prior to joining Bolar Hirsch & Jennings LLP, Julissa was a senior tax associate at PricewaterhouseCoopers, LLP and a senior accountant in private industry.

Julissa has a Bachelor of Science degree in Accounting from California State University at Long Beach.

Yuru Jiang

Yuru is a Manager with Bolar Hirsch & Jennings LLP and has over nine years of experience in taxation. She has significant experience in a variety of fields of taxation, including real estate partnerships, C corporations, S corporations, and high-net worth individuals (in the areas of individual income tax, fiduciary income tax, and estate and gift taxation).

Yuru graduated from California State University at Fullerton in the fall of 2000 with a Bachelor of Arts degree in Accounting. She started her public accounting career in January of 2001 at Bolar Hirsch & Jennings LLP. Since starting work, Yuru has also earned a Master of Science degree in Taxation from California State University, Fullerton. In 2007, Yuru became the 30,000th member of the California Society of Certified Public Accountants.

Lisa Boyd

Lisa is a Manager with Bolar Hirsch & Jennings LLP and has over ten years of experience working with high net worth individuals and their closely held businesses in the areas of tax research, consulting, and compliance. Lisa has worked extensively in the areas of individual taxation, partnerships, limited liability companies, S corporations, and C corporations.

Lisa has a Masters of Science degree in Taxation from Golden Gate University and a Bachelor of Accountancy degree from the University of San Diego. Lisa is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Melissa Morris

Melissa is a Manager with Bolar Hirsch & Jennings LLP and has over thirteen years of experience working with high net worth individuals and their related entities in the areas of accounting and taxation. Melissa has significant experience in a variety of fields of taxation, but works extensively in the taxation of individuals, estates, trusts and private foundations.

Melissa specializes in serving the firm’s charitable entities. She has expertise in non-operating private foundations, operating private foundations, supporting organizations, charitable remainder trusts, and charitable lead trusts.

Melissa graduated from California State University at Fullerton in 1995 with a Bachelor of Art degree in Business Administration with an emphasis in Accounting. Melissa is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Diana Jones

Diana Jones joined Bolar Hirsch & Jennings LLP in 2002. As the Office Administrator, Diana oversees all aspects of human resources and facilities management, and attends to the firm’s day-to-day operations. Diana also administers all company benefits and is involved in recruiting and training new staff.