Allison Riordan, CPA

• Performed a detailed technical review of federal consolidated and separate returns (Forms 1120), schedules M-1/M-3, E&P, AMT/NOLs, credits (3800/6765/3468), and book/tax difference reconciliations.
• Validated Section 163(j), 174, 250/FDII, GILTI/Subpart F, and BEAT computations and interactions across federal and state regimes; confirmed sourcing and allocation methodologies.
• Assessed estimated payments, extension computations, safe harbor positions, and cash tax forecasts; reconciled to GL, trial balance, and provision workpapers.
• Built standardized international workpapers, mapping CFC trial balances to U.S. tax concepts; automated data collection and currency translations; and prepared technical memos supporting positions and elections.
• Prepared technical memos on 174 capitalization, software development costs, interaction with 163(j), 250/FDII, and GILTI; monitored legislative developments, and IRS guidance to update positions.
• Utilized research and workflow tools: Checkpoint, Bloomberg Tax, CCH, RIA and wrote tax technical memos to document supporting positions.

• Oversaw quarterly and annual estimated tax computations, extensions, safe harbor strategies, and cash tax forecasting.
• Led end-to-end U.S. federal and multi-state income tax compliance, including consolidated and separate filings.
• Reviewed state combined/unitary and separate filings, apportionment factor builds, throwback/throwout, addback exceptions, NOL, and credit carryover utilization, and state-specific conformity to TCJA changes.
• Implemented process improvements and automation (Alteryx, Power Query, Excel) to reduce cycle time and error rates.
• Coordinated federal and state audit defense and controversy, responding to IDRs, managing notices, and negotiating favorable resolutions.

• Coordinated U.S. international compliance: Forms 8992/8993, 5471/8858/8865, 1118, and country-by-country reporting tie-outs; ensured data integrity from foreign ledgers.
• Detailed review and analysis of the Base Erosion Anti-Abuse Tax (Form 8991).
• Calculation of R&E apportioned to foreign-source income.

• Financial forecasting and resolution planning under loss scenarios (Enterprise Stress Testing) for tax expense and deferred taxes
• Income tax accounting (ASC 740), including quarterly provision, regulatory reporting deliverables, and forecasting.
• Review and management of all income tax compliance for the credit card business line, including consolidated and separate state tax returns, and quarterly estimated tax payments.
• Directed quality control: prepared review notes, cleared diagnostics in Corptax, ensured e-file readiness, managed notice resolution, and documented positions with supporting citations.
• Integrated controls for SOX readiness: preparer/reviewer sign-offs, evidence indexing, and audit-ready documentation with citations and memos.

• Calculated and maintained tax basis in partnership investments at fund and partner levels for the private equity business, including capital account rollforwards, Section 704(b) vs. tax basis reconciliations, and outside basis adjustments (allocations, contributions/distributions, debt share).
• Prepared and reviewed partnership returns and workpapers, K-1 allocations, 704(c) tracking, and distribution schedules.

Built and maintained standardized workpapers with cross-footing, tie-outs to GL/trial balance, and documentation of positions and support.

Prepared and reviewed complex federal and multi-state income tax returns for corporations, partnerships, and individuals (Forms 1120, 1065, 1040, extensions, estimates).