Qualified Small Employer Health Reimbursement Arrangements

Michael Miranda, CPA, QKA, AEP, MIRANDA CPA & Consulting LLC in Sioux Falls, South Dakota. Michael previously worked for Williams & Company CPA PC as a senior manager from 1989 to May of 2017. While at Williams & Company, Michael provides tax consulting, estate planning and employee benefit services. The tax areas include corporate, individual, partnership, estate and gift, and tax accounting. The employee benefit areas include employee benefit planning and consultation services for qualified and non-qualified plan and welfare benefit plans. His previous responsibilities include the management and development of the Firm’s employee benefit services. In 1976, he received a B.S. Degree in Accounting from Indiana University, South Bend, Indiana. Prior to joining Williams & Company, he was on staff as a Tax Specialist with Price Waterhouse in offices at South Bend and Minneapolis, providing tax and estate planning for individuals and small to medium-sized businesses. Professional affiliations include membership in the American Institute of Certified Public Accountants, the South Dakota Society of Certified Public Accountants, and the American Society of Pension Professional Actuaries (ASPPA).  In December 2007 he received the ASPPA QKA designation.  Michael is also a member of the National Association of Estate Planning Councils (receiving the Accredited Estate Planning (AEP) designation in October 2014). He is currently the Treasurer and Liaison Board member for the Sioux Falls Estate Planning Councils.  He currently holds CPA licenses in the states of Iowa, Minnesota and South Dakota.