Build Profits and Keep Projects on Track

Michael Agresti is a Partner in LSL’s Tax & Advisory department with a knack for bringing structure to financial chaos. Messes don’t worry Michael—he sees them as puzzles to solve. Whether it’s untangling a complex compensation package, cleaning up multiyear reporting issues, or guiding a client through a business transition, his natural ability to organize and strategize takes over until everything makes sense again.

Since beginning his career in 1998, Michael has worked with entrepreneurs, real estate investors, manufacturers, healthcare professionals, attorneys, and construction companies—each with unique challenges, but all sharing one goal: to minimize tax impact while building long-term financial strength. His clients often have closely held businesses, high-net-worth profiles, or both, which means their needs extend far beyond basic compliance. That’s where Michael thrives.

At LSL, Michael focuses on clients with complex planning needs, helping them navigate everything from retirement strategies and entity structuring to succession planning and tax controversy. He’s represented clients before tax authorities, supported business acquisitions and sales, and consulted on strategic planning initiatives to align financial outcomes with business goals. His clients appreciate his practical advice, his ability to simplify the technical, and his commitment to being available when questions arise—whether they’re personal, business-related, or a little of both.

Off the clock… Michael stays just as active outside the office. He plays in a weekly roller hockey league and enjoys unplugging on road trips with his kids, exploring new places in their camper. A lifelong baseball fan, he’s on a mission to visit every Major League Baseball stadium in the country.

Professional and Civic Involvement:

Firm member, PrimeGlobal
American Institute of Certified Public Accountants (AICPA)
California Society of Certified Public Accountants (CalCPA)
Member, Yorba Linda Chamber of Commerce
Member, ProGrowth
Volunteer Auditor, local elementary PTA

Education:

Masters of Science in Taxation, California State University, Fullerton
B.A. degree in Business Administration with Accounting emphasis, California State University, Fullerton

Maria Arriola is a Principal at LSL with over 35 years of experience delivering assurance and tax services to privately held businesses, nonprofits, and employee benefit plans. Her deep industry knowledge spans real estate, healthcare, and manufacturing and distribution, where she helps clients navigate complex financial reporting, optimize tax strategies, and plan for long-term growth.

Maria leads LSL’s Not-for-Profit and ERISA Pension Plan Audit Department, overseeing audits for labor unions, associations, and 401(k) plans. She’s known for staying ahead of changing regulations and guiding her clients through the evolving landscape of Department of Labor requirements and industry best practices.

In the real estate sector, Maria brings advanced tax planning strategies to the table—including cost segregation, 1031 exchanges, capital financing, and debt restructuring—to help clients improve cash flow and make informed investment decisions.

Maria is also a trusted advisor to manufacturing and distribution companies, offering practical insights into cost management, cash flow analysis, and the operational complexities of the industry. Her hands-on approach and commitment to client success make her a go-to resource for business owners who want more than just compliance—they want a partner who understands their challenges and can help them move forward with clarity.

Off the clock… Maria is all about family. She comes from a big, loud Cuban family and wouldn’t have it any other way. Her favorite role? Grandma. She loves spending time with her grandkids, showering them with attention, treats, and plenty of love!

Professional and Civic Involvement:

Firm member, PrimeGlobal
Member, American Institute of Certified Public Accountants (AICPA)
Member, California Society of Certified Public Accountants (CalCPA)
Member, Western Pension & Benefits Association
Licensed as a Registered Representative and Life Agent

Education:

B.A. degree in Business Administration with an Accounting emphasis, California State University, Fullerton

Jeff Box is a Partner in LSL’s Tax & Advisory department, and he views the CPA profession as far more than crunching numbers. For Jeff, each engagement is a chance to be a trusted advisor—someone who can untangle complexity, calm anxieties, and chart a clear path forward. “Every day brings new challenges,” he says, “and the thrill of making a difference for my clients keeps the work interesting and fulfilling.”

Jeff’s practice spans manufacturing, real estate, construction, and professional services. Whether he’s helping a startup get off the ground, guiding an established business into a new market, orchestrating a seamless succession to the next generation, or structuring a company sale, Jeff thrives on crafting solutions that shape long-term success. Clients appreciate his ability to translate dense tax regulations into actionable strategies that reduce risk and unlock growth.

His passion for accounting ignited in college, where a natural talent for numbers met an emerging fascination with business strategy. Today, that same spark drives him to mentor the next generation of professionals. Jeff empowers his team to adopt a growth mindset—encouraging curiosity, continuous learning, and the pursuit of each person’s unique niche within the firm.

What motivates Jeff day after day is simple: seeing clients achieve their goals. No puzzle is too complex, and no situation too unique. With a calm demeanor and an eye for opportunity, he turns challenges into stepping-stones—and makes sure his clients, and his team, move forward with confidence.

Off the clock… When he’s not at work, Jeff can be found cheering on his kids at their sporting events or enjoying a UCLA football game. In his free time, he enjoys camping and going to the beach with his family. You can also find him savoring a delicious Italian dish!

Professional and Civic Involvement

Firm member, PrimeGlobal
American Institute of Certified Public Accountants (AICPA),
Member, California Society of Certified Public Accountants (CalCPA)
Board Member at Southland Economic Development Corporation

Education

B.S. in Business Administration, Accounting – University of California, Riverside
MBA in Management Information Systems – University of California, Riverside

Shaun Clark is a Principal in LSL’s Tax & Advisory department who believes good tax advice shouldn’t feel like a mystery novel. Complex, sure—but never incomprehensible. Shaun has spent his career helping privately held businesses face tough financial decisions with confidence, clarity, and a practical plan forward. As a CCIFP (Certified Construction Industry Financial Professional), he brings specialized insight to construction and contracting businesses, translating complicated rules into concepts clients can actually understand.

Shaun’s path to leadership wasn’t traditional. Early on, he had the opportunity to step into a local CPA practice and eventually became its owner, which sparked his interest in helping business owners navigate growth and transition. That experience led him to join Morrison & Associates in 2007 (now MCC), where he later became managing partner in 2019. Today, with MCC joining LSL, Shaun continues to advise business owners on income taxes, financial reporting, and long-term planning.

Some of Shaun’s most meaningful work involves helping owners prepare for what comes next—especially when that means stepping away from the business they’ve built. Transitions are emotional, unpredictable, and often full of surprises, and Shaun has earned a reputation for being honest, patient, and exceptionally thorough. He has helped clients evaluate realistic business valuations, structure succession plans, work with brokers and ESOP specialists, and navigate complex sales and negotiations. He also works with growing companies to strengthen financial reporting, improve job schedule accuracy, and develop systems that support scale—not just survival.

Shaun sees accounting as a way to serve others—especially those who feel anxious about taxes or unsure about financial decisions. For him, the real reward is helping clients understand their options and feel at ease. “I was given a gift,” he says. “Using it to help people is exactly where I’m meant to be.”

Outside the office… Shaun enjoys hiking trails, watching movies, and getting completely absorbed in jigsaw puzzles—friends know better than to leave one unfinished around him. He’s a devoted Red Sox and Celtics fan and loves spending time with his wife, especially over a plate of spaghetti (he once ate it 21 days in a row and has no regrets). But nothing beats his favorite weekly tradition: reading bedtime stories to his four grandkids.

Professional and Civic Involvement

Firm member, PrimeGlobal

Education

University of Montana, B.S. in Accounting

University of Montana, B.S. in Software Engineering

Paula Edmonds brings a thoughtful, client-first perspective to LSL’s Tax & Advisory team, combining technical insight with a genuine desire to help people succeed. She approaches tax work with curiosity and a problem-solver’s mindset.

Paula specializes in construction and real estate clients and enjoys digging into the details of their projects and portfolios—identifying what needs to be reported today and what can be more strategically deferred for the future. Her work often includes preparing for major transactions, coordinating cost segregation opportunities, and evaluating §263A requirements so clients understand exactly how their investments affect their tax picture. Paula considers it a blessing to work alongside great people and to play a part in helping clients achieve their goals.

Paula’s accounting career took a non-traditional, purpose-driven path. After earning her degree in accounting from Arizona State University, she worked in private industry and served as a campus minister at ASU, mentoring students with the same patience and analytical thinking she brings to her clients today. She later stepped away from the profession to raise her five children and returned to the workforce over eight years ago as part of the tax team at Morrison, Clark & Company. In December 2025, she became a senior tax manager at LSL, where she is a trusted resource for clients.

Paula’s love for accounting runs deep—it spans three generations. Her grandfather was an accountant, her father a CPA, and she’s proud to see the family tradition continue with her daughter now entering the profession. For Paula, that legacy inspires more than technical precision; it fuels her commitment to serving clients with integrity, clarity, and real impact.

Off the clock… Paula’s world is full of family, activity, and a lot of heart. In her free time, she enjoys spending time with her five children and also cares for her sister who has Down Syndrome. You may find her at her sister’s game or practice for soccer, basketball, bocce ball, or driving to some other Special Olympics event. Her family loves pets, so she may have four dogs and two cats around for holidays and other family celebrations.

Professional & Civic Involvement

Firm Member, PrimeGlobal
Member, American Institute of Certified Public Accountants (AICPA)

Education

B.S. in Accountancy – Arizona State University

M.A. in Campus Ministry – Denver Seminary

Jeff Engelbrecht is a Manager in LSL’s Tax & Advisory department, where he works side-by-side with business owners to help them grow, protect, and transition their companies with confidence. He brings a keen eye for tax strategy and a passion for turning complex technical rules into practical planning that helps clients reach both financial and personal goals. Whether he’s working with a founder planning retirement or a team looking to reinvest and expand, Jeff focuses on building long-term relationships grounded in trust, clarity, and smart decision-making.

Jeff built his tax career working with high-wealth individuals and complex business interests in Los Angeles, where he discovered how valuable strong client relationships can be. Later, he moved to Phoenix to put down roots with his family and joined a boutique firm, narrowing his focus to growing companies and the owners behind them.

With LSL, Jeff works closely with clients in construction and real estate offering everything from tax planning to compliance for partnerships, corporations, trusts, and exempt organizations. He helps business owners navigate multi-state issues, property tax matters, entity decisions, due diligence, and succession planning—always tailoring solutions to each client’s personal goals. Along the way, he has become a go-to resource for Research & Development (R&D) Tax Credits, and he is actively expanding his experience in Employee Stock Option Plan (ESOP) adoption, helping business owners transition into retirement while preserving their company’s future and leveraging powerful tax benefits.

Jeff values being the person clients call when the stakes are high. He approaches complex tax issues with clarity and empathy, helping business owners make decisions without stress or guesswork. For him, the reward is simple: seeing clients feel confident about their next move.  “Accounting is a language,” he says, “and if I can help people understand it, solve problems, and improve quality of life, that’s what makes this career worthwhile.”

Outside the office… Jeff’s happiest moments are spent with his wife and son, whether they’re taking it slow on a quiet day or going full throttle with motocross, football, NASCAR, and challenging anyone who will join him on the golf course.

Professional and Civic Involvement

Firm member, PrimeGlobal

Education

Bachelors in Accounting, New Mexico State University

Masters in Accounting, New Mexico State University

Fredy Hernandez is a Manager in LSL’s Assurance & Advisory—Commercial Department, where he transforms financial statements into tools business owners can actually use. He works closely with leaders to help them read the story behind their numbers and understand how those results are viewed by banks, bonding companies, and other decision-makers. Clients appreciate his calm communication style, his attention to detail, and his belief that a positive engagement experience matters just as much as the final report.

Fredy also holds the Certified Construction Industry Financial Professional (CCIFP) designation, a certification for competent and ethical financial management in construction that reflects his focus on serving contractors with transparency and industry-specific knowledge.

Over the last decade, Fredy has become a trusted resource for contractors who want their financial reporting to support real business decisions—not just compliance. In addition to leading audits, reviews, and compilations, he works closely with owners and controllers to prepare year-end strategies that align with bonding capacity, lending relationships, and long-term growth goals. His work often includes helping clients adopt new accounting standards and understanding how those changes affect the way outsiders view their business. His goal is always the same: make sure contractors understand both the technical requirements and the real-world implications of how their financial statements will be interpreted.

What Fredy enjoys most about his work is that no two businesses are the same. Every engagement offers something new to learn, a question to explore more deeply, or a complex issue that requires thoughtful analysis. He values helping clients work through those challenges, bringing clarity where most feel uncertainty. “Each project has a missing piece somewhere,” he says. “It’s rewarding to help clients find it.”

Outside the office… Fredy loves a good home project (and has the power tools to prove it!), a hot cup of coffee, and cheering on the Padres. His family makes it a tradition to catch a game each season and then unwind at Coronado Beach.

Professional and Civic Involvement

Firm member, PrimeGlobal
Member of the AICPA and Arizona Society of CPAs
Associated Minority Contractors of Arizona (AMCA) – Workforce and Education Committee

Education

B.S. in Accountancy from Arizona State University

Justin Jensen is a Partner in LSL’s Tax & Advisory department, and he brings a dynamic blend of technical expertise and entrepreneurial insight to every client engagement. For Justin, tax strategy is more than planning—it’s a gateway to opportunity. Whether he’s guiding a real estate investor through a complex 1031 Exchange or helping a construction company maximize tax credits, Justin thrives on crafting solutions that drive long-term success.

His career began at PricewaterhouseCoopers, LLP, where he spent four years serving privately held companies—many in the real estate development and investment space. That experience led him to the role as Tax Director for a large real estate company with over $2 billion in assets. While there, Justin was involved in residential and commercial rental property, real estate development, hospitality businesses (hotels and restaurants), and venture companies across various industries. This broad exposure sparked an entrepreneurial spirit that continues to fuel his passion for real estate investing today.

Justin has extensive experience working with clients in the real estate and construction industries, helping them navigate complex tax regulations and uncover strategic opportunities. He joined Morrison, Clark & Company in 2017, where he led the firm’s specialties in Cost Segregation, R&D Credits, Opportunity Zones, and 1031 Exchanges. In December 2025, he became a Partner at LSL where he continues to lead with a hands-on approach and a deep understanding of the industries he serves.

Clients appreciate Justin’s ability to translate complex tax regulations into clear, actionable strategies. He’s known for his calm demeanor, collaborative mindset, and commitment to helping clients move forward with confidence.

Off the clock… Originally from Idaho, Justin is deeply involved in his community, serving on nonprofit boards and in church leadership. He enjoys cooking outdoors for family and friends, and his home is often filled with music—thanks to a family passion for cello, drums, piano, and guitar.

Professional and Civic Involvement

Member, American Institute of Certified Public Accountants (AICPA)

Member, Arizona Society of CPAs

Member, Washington Society of CPAs

Licensed in Arizona and Washington

Education

B.S. in Accounting – Utah State University

MBA with a concentration in Accounting – Utah State University

Jason Phillips is a Principal in LSL’s Assurance & Advisory department, where he helps privately held businesses—especially construction and transportation companies—build financial strength that matches their ambition. Jason doesn’t shy away from complex challenges. Whether he’s navigating a business restructuring, designing a new entity for strategic growth, or guiding clients through big financial decisions, he approaches every situation like a builder on a job site: measure carefully, reinforce what matters most, and construct something that lasts.

Jason spent the early part of his career getting to know business from the inside out. He began in public accounting and later moved into corporate roles where he handled day-to-day accounting, supported operational decision-making, and worked closely with legal and leadership teams on complex financial matters. That hands-on experience gave him something invaluable: a front-row understanding of how financial decisions play out in real operations. It’s a perspective he still brings to every engagement.

For the past 15 years, Jason has focused on assurance and advisory services, leading audits, reviews, and compilations for construction and logistics companies. His strength lies in helping owners plan ahead—not just to stay compliant, but to create opportunities.

Why does Jason love the profession? Because being a CPA gives him the privilege to help clients achieve their business goals, build strong legacies, and enjoy the life they envisioned when they started their companies. “At my core, I like to solve problems,” he says. “Once clients trust us with their financial stories, it’s our responsibility to honor that trust by helping them succeed.”

Outside the office… Jason enjoys spending time with his family, staying active in local basketball leagues (often channeling his inner Kevin Durant), and serving in his church community. As a Kansas City native, his roots run deep—especially when it comes to good barbecue and cheering on the Chiefs.

Professional and Civic Involvement

Firm member, PrimeGlobal
Arizona Society of CPAs (ASCPA)
Construction Financial Management Association (CFMA) Valley of the Sun Chapter (VOS)
Surety Association of Arizona
Associated Minority Contractors of Arizona

Education

B.S. in Accountancy, Northern Arizona University
Bachelor of Business Administration (BBA) in Finance, Northern Arizona University

Chad Smith is a Partner in LSL’s Assurance & Advisory department, where he oversees audit engagements and performs technical reviews of financial statements. Known for his approachable style, Chad puts clients at ease by taking the time to understand their unique needs and challenges. “My client’s challenges are my challenges,” he says, “and I love collaborating with them to find solutions.”

Chad’s career has taken him across the country, serving clients in industries including manufacturing & distribution, nonprofit organizations, and employee benefit plans. This broad exposure has given him a deep well of knowledge and a unique ability to draw connections across industries. He views accounting as a puzzle—one he’s passionate about solving—and finds his greatest satisfaction in building strong relationships and helping clients succeed.

He brings value through a down-to-earth advisory approach, avoiding overly technical jargon and instead making financial concepts relatable and easy to understand. His insights and practical guidance help clients make confident, informed decisions.

Outside of work, Chad enjoys quality time with his wife and two children, often in Hawaii—their favorite destination. A devoted Angels fan, he also loves coffee, playing the ukulele, watching The Office, and tracking down the perfect burrito.

Professional and Civic Involvement

Firm member, PrimeGlobal

Education

B.A. degree in Accounting – Vanguard University of Southern California