Tom is a partner in the national real estate practice of RSM. He is the assurance lead of the real estate group in the Great Lakes region and the practice lead for real estate private equity and opportunity funds. Tom is the lead partner for several of the firm's largest real estate clients and sits on RSM's national real estate steering committee. He specializes in audits of large multi-investment real estate portfolio companies and the consolidation and fair value reporting issues related to those concerns. His clients include real estate opportunity funds, closely held real estate companies and joint ventures that are developers, investors and owners of diversified real estate, including commercial office, retail, hotels, resorts, residential, industrial and continuing care retirement communities. He has been involved in the audits of generally accepted accounting principles basis, income tax basis and fair value financial statements, as well as the evaluation of internal control environments and the review of partnership and corporate tax returns. Tom has also participated in due diligence engagements, NOI audits and the Sarbanes-Oxley (SOX) Act of 2002 section 404 implementation engagements for the firm's real estate clients.