Marthea V. Noell

Contact information:
mnoell@namcpa.com
Telephone – 559.733.5500
Direct line – 559.697.5130
Facsimile – 559.667.4565

Practice Areas

• Tax specialist
• Income taxes and tax planning
• Estate planning
• International taxation
• Industry specialization
• Agribusiness
• Real estate

Marthea (Marti) is the firm’s lead tax partner. Her experience includes working with companies of all sizes, from new business start-ups to large multi-state operating companies. In addition to providing accounting and tax compliance services, Marti specializes in providing pro-active tax planning assistance. She assists her clients in business structure planning; with a view towards maximizing tax savings opportunities as well as minimizing third party legal risks. Marti has extensive experience in the tax planning and compliance aspects of estates and trusts and works with clients and their advisors in achieving each client’s wealth accumulation and distribution goals.

Marti’s agribusiness industry practice focuses on providing services to clients involved with the growing, processing and marketing of food products. She has assisted clients in mergers and acquisitions, operating and real estate financings, and a broad array of other specialized matters. Marti has extensive experience working with international tax issues affecting this industry including ownership of U.S. based entities by foreign owners, creation and operation of foreign companies by U.S. owners, and the tax planning opportunities available to the foreign sales of U.S. companies.

Marti’s real estate practice focuses on representing developers and investors in the acquisition, development, operation and sale of properties. She has extensive experience in the structuring of simultaneous and deferred like-kind exchanges.

Marti is a recognized author and speaker on ag accounting and taxation. She is the author of Agricultural Income and Estate Tax Fundamentals Workshop, which includes course materials on the unique income tax, estate tax and accounting issues affecting the agribusiness industry. This course has been utilized by several state societies in their professional education programs. Marti has also been a featured speaker on agriculture taxation on a variety of topics including emerging issues in financial statement reporting, the tax planning opportunities related to foreign sales, and advanced estate planning techniques.

Education, Certifications and Professional Memberships

• Bachelor of Science, Agricultural Business Management, Cal Poly State University, San Luis Obispo
• Certified Public Accountant
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants

Affiliations

• Founding board member and past Treasurer – Tulare County Boys and Girls Club
• Member, past President and board member – Tulare-Kings Counties Estate Planning Council
• Board member and past President – Tulare County Family Services

Author and Speaker

• Author of Agriculture Income Tax and Estate Tax Fundamentals Workshop
• Featured speaker – AICPA National Agriculture Conference
• Dealing with Income Tax and Financial Statements Issues of Preproductive Crop Costs
• Featured speaker – California CPA Foundation Annual Farmers Tax and Accounting Conference
• Accounting Methods and Elections Available to Agricultural Businesses
• Specialized Issues Related to Depreciation of Assets Used in Agriculture
• Moderator – Agriculture Accounting Issues Roundtable
• The Fundamentals of Agriculture Tax Issues
• Featured speaker – California CPA Foundation Annual Advanced Estate Planning Conference
• Advanced Issues Related to Tax and Estate Income Taxation
• Full Day Seminar Presentations – California, Washington and Montana State CPA Foundations
• Agriculture Income Tax and Estate Tax Fundamentals Workshop