Summary
Overview
Work History
Education
Skills
Timeline
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Jay Gralnick

Auditor/Manager
Saint Albans,VT

Summary

Inquisitive leading auditor driven to ask pertinent questions and promote successful completion of examination processes. Strong expertise and knowledge used to plan and assign work to subordinates. Knowledge of professional accounting and of tax laws, particularly pension law and employment taxes, Internal Revenue Codes, and Regulations. Knowledge of rulings and precedents relating to the examination and determinations of employee plans to qualify for tax benefits. Knowledge of auditing and investigative and analytical techniques utilized to make determinations and issue rulings and conduct examinations impacting employee plans. Able to analyze priorities, set and adjust schedules based on the capabilities of employees to meet the requirements and completion of assignments. Conceptual thinker successful in giving advice, counsel and instructing employees on work and administrative matters. A proven ability to evaluate work performances and recommend recognition for excellent work. Results-driven management professional with proven ability to lead teams to success. Strong focus on team collaboration, operational efficiency, and achieving measurable outcomes. Adept at strategic planning, process improvement, and fostering culture of accountability and excellence.

Overview

26
26
years of professional experience

Work History

Supervisory Revenue Agent / Senior Employee Plans Specialist

US Department of Treasury – Internal Revenue Service – Tax Exempt / Governmental Entities
01.2022 - 09.2025
  • Served as a first level group manager in the Employee Plans area supervising Revenue Agents and other technical and administrative employees. I directed the activities of subordinates to make accurate determinations to examine returns; audit pension plans and ensure compliance. Oversees the group's participation in providing public education on employee plans tax law. Responsible for monitoring program accomplishments in conjunction with the business plan. Skill in communicating both orally and in writing; dealing effectively and tactfully with other Service employees, all levels of management, other agencies, and with taxpayers and their representatives.
  • 40+ hours per week

Revenue Agent / Senior Employee Plans Specialist

US Department of Treasury – Internal Revenue Service – Tax Exempt / Governmental Entities
06.2012 - 01.2022
  • I independently perform examinations of Employer Plans; including Profit Sharing, Money Purchase, 401(k), 403(b), SEP, SARSEP, SIMPLE, SIMPLE 401(k), Define Benefit Plans, and Cash Balance Plans to determine the qualification status of said Plans. In addition, I conduct investigations of Non-Bank Trustees to ensure compliance. Training I have received on various types of plans including Phase IV Training on Cash Balance Defined Benefit Plans has provided expertise and accounting knowledge necessary to analyze applications of difficult pension, stock bonus, and profit sharing plans, examine and interpret provisions of the plans and perform audits on related tax returns.
  • Examinations conducted while employed as a Revenue Agent, have given me a familiarity with the Employee Plans Compliance Resolution System (EPCRS). I have closed multiple difficult cases under EPCRS ranging from simple non-compliance in regards to amendments and restatements being timely adopted, eligibility and coverage non-compliance found with SIMPLE, SEP, 401(k), 403(b), and defined benefit plans, loan defaults from non-repayment, loan abuse by highly compensated employee/employers, excess contributions in SIMPLE, SARSEP, SIMPLE 401(k), and 401(k) plans, excess deductions taken in all types of plans, discriminatory deferrals and contributions in SIMPLE and 401(k) plans, and failure to make contributions timely in money purchase pension plans. I have developed an expertise in evaluating insurance assets found in both defined benefit plans and define contribution plans. I have participated in and conducted several special projects to include promoter investigations and sub-trust investigations.
  • I have also examined multiple Rollovers as Business Startups (“ROBS”) plans and am familiar with annual valuation requirements and special case handling required when examining ROBS.
  • I have reviewed Profit Sharing, Money Purchase, and 401(k) plans, providing analysis and support while providing determination letters for Rulings and Agreements.
  • Proactively assumed management responsibilities for Tax Exempt/Governmental Entities – Employee Plans Examination - group 7609, 7608, and 7605 during leave periods of current manager and while manager was providing instruction to newly hired classes. Provided guidance and assistance to the group when the manager is unavailable due to prior commitments and teaching requirements. Provided training on the work performed in Employee Plans as both an On-the-Job Instructor and Virtual Instructor. Successfully performed and completed a 120-day manager detail of Group 7698 which performs work completely different than the work performed in Employee Plan Examinations. During this detail I demonstrated my ability to assign work to subordinates based on schedules and priorities, evaluate multiple employees on work performance, recommend employees for recognition of work which was exceptional, provide advice and counsel employees, hear and resolve complaints, effect minor disciplinary measures, referred a more serious case for additional actions, and work with an employee who needed additional assistance to perform at expected levels.
  • I frequently provide guidance and advice to new hires and less experienced agents, on case procedures and steps to take necessary to conduct and document a thorough and exceptional examination. Familiar with current TEQMS requirements to produced quality workpapers. Constantly developing improvements on existing workpapers and providing advice on workpapers for all agents within my group to help meet the TEQMS standards.
  • 40+ hours per week

Senior Accounting Technician ICE

Department of Homeland Security
10.2007 - 06.2012
  • I have performed reconciliation of inter- governmental agency contracts for services and goods provided between various Homeland Security departments and divisions. I also initiated and completed reallocation and deobligation of funds to correct errors found within reconciliation of contracts. Performed routine reclassifications of payments made under incorrect obligations and contracts to the correct obligation or contract.
  • I initialized or provided first line approval (never both on the same transaction) funding requests to pay various non-governmental contractors for software systems implementation and continuation of licensure.
  • Performed and assisted in year-end reconciliation of all ICE contractual obligations
  • Provided training and oversight of 4 Accounting Technicians assigned within my group, review of work completed by those Accounting Technicians.
  • 40 hours per week / $42,000 annual salary

Accountant

Essex Town School District
09.2004 - 08.2007
  • I was responsible for maintaining and reconciling the General Ledger, Accounts Payable, Payroll Processing through a third-party software (ADP Inc.). I assisted the Financial Director with accounting for the Grant programs offered through both State and Federal sources. I also assisted the Financial Director with annual budgets and teacher contracts. During the Financial Director’s medical leave of absence I assumed his responsibilities with the annual budgets and presentations to the Essex Town School Board until a new Financial Director could be hired a process taking over 1 year to achieve.
  • During the same period the Financial Director was on medical leave, the Human Resources Manager took an administrative leave and I assumed her duties as well. Duties performed were updates of evaluation process performed by the Principals and Vice Principals of the teachers in each schools, presenting contracts to renewing teachers, terminating of teachers who did not receive a contract for the next year, administrations of health, dental, and other benefits offered through the school district, and reconciliation of withholdings for the 403(b) plan, State and Federal governments.
  • 40-60 hours per week / $37,000 annual salary

Education

Bachelor of Science Degree - Accounting

Champlain College
Burlington, Vermont
12.2007

Skills

  • Auditing techniques
  • Spreadsheet management
  • Tax compliance
  • Tax law expertise
  • Goal orientation
  • Professional telephone demeanor
  • Researching
  • Detailed documentation
  • Customer service
  • Time management
  • Leadership skills
  • Accounting principles

Timeline

Supervisory Revenue Agent / Senior Employee Plans Specialist

US Department of Treasury – Internal Revenue Service – Tax Exempt / Governmental Entities
01.2022 - 09.2025

Revenue Agent / Senior Employee Plans Specialist

US Department of Treasury – Internal Revenue Service – Tax Exempt / Governmental Entities
06.2012 - 01.2022

Senior Accounting Technician ICE

Department of Homeland Security
10.2007 - 06.2012

Accountant

Essex Town School District
09.2004 - 08.2007

Bachelor of Science Degree - Accounting

Champlain College

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Jay GralnickAuditor/Manager