THE MARSTON GROUP - Key Persons

Amy Owens

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Senior Accounting Services Professional
  • Senior Accounting Services Professional With
Amy Owens is a Senior Accounting Services professional with The Marston Group, PLC and has been with the firm since July 2022. Amy has more than 25 years of experience in the accounting industry and previously served as Client Service Coordinator for one of the nation's top providers of accounting, tax and advisory services. Amy focuses her talents on our rapidly growing Business Services division. In addition, Amy served as the Continuing Professional Education Coordinator for the local office of a national professional services provider. She credits her mother for her steady work ethic and her relaxed attitude, which make for a nice balance. In her personal time, Amy enjoys gardening, spending time with her family and taking Zumba classes.

Angela Hayes

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Senior Associate
  • Administration
Angela Hayes, a tax audit professional at The Marston Group, holds a Bachelor's degree in Accounting from The University of Memphis. Angela brings her outstanding mathematical aptitude and passion for solving puzzles to her role as an auditor. She strives to foster collaboration with clients and bring a unique and vibrant personality to The Marston Group.

Anne Caraway

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Development
Anne Caraway's expertise is in promoting marketing and development opportunities for The Marston Group. Anne's experience is concentrated in the marketing and public relations fields and she handles all media relations, including press releases, reports, articles and special events for the firm. Education Bachelor of Arts - The College of Charleston (1993) Master of Arts - The University of Memphis (2000)

Beth Price

Job Titles:
  • Managing Principal
  • Member of the Members & Principals Team
  • Administration
Beth Price is a CPA and an attorney concentrating her practice in the areas of individual tax planning and compliance, estate and gift tax, family and trust planning, non-profit organizations and federal tax agency practice and procedure. Prior to joining The Marston Group, Beth practiced law in Tennessee and then in Texas, spent time as a Tax Manager at Deloitte and practiced as a CPA in Longview, Texas. Education Bachelor of Business Administration - Delta State University Master of Science in Accounting - The University of Memphis Juris Doctor Degree - Cecil C. Humphreys School of Law at The University of Memphis Professional Affiliations American Bar Association Tennessee Society of Certified Public Accountants (TSCPA) Texas Society of Certified Public Accountants (TSCPA) Texas Bar Association American Academy of Attorneys - CPAs

C. Terry Courtenay

Job Titles:
  • Member of the Members & Principals Team
  • Principal
  • Administration
Mr. Terry Courtenay serves as a Principal of The Marston Group, focusing his practice on providing federal & state tax and advisory services to businesses, individuals and trusts. Terry has extensive experience in providing professional services to closely held businesses in multiple industries including real estate and agriculture, as well as high net worth individuals, executives and trusts. Prior to joining The Marston Group, Mr. Courtenay was the founder of the C.T. Courtenay CPA firm in Memphis and is a former partner in the Memphis office of Ernst & Young LLP. Education Bachelor of Business Administration - The University of Central Arkansas (1969) Professional Designations Certified Public Accountant (TN)

Caren L. Creason

Job Titles:
  • Managing Principal
  • Member of the Members & Principals Team
  • Administration
  • CVA
Managing Principal Email Caren Telephone 901-761-3003 ext. 115 "The creation of a thousand forests is in one acorn." - Ralph Waldo Emerson Ms. Caren Creason serves as a Managing Principal of The Marston Group, PLC. She concentrates her practice in accounting, tax and advisory services for a variety of closely held companies and their owners in multiple industries and professions. Her advisory services include representation of clients before governmental agencies, business formation & financing, business valuation, corporate and family office services. Caren also serves as a member of the firm's Partner Counsel. Education Bachelor of Business Administration - Rhodes College (1989) Professional Designations Certified Public Accountant (TN)

Charles Umsted

Job Titles:
  • Member of the Members & Principals Team
  • Principal
Charles serves as a Principal and brings more than 20 years of delivering significant tax, financial and operational excellence to complex organizations of all sizes. His professional focus is on acquisition and disposition planning, tax consulting and compliance across various disciplines and supporting clients though their unique operational challenges. Prior to joining The Marston Group, Charles spent 15 years working for the global professional services firm Deloitte.

Dixon Gallery - Chairman

Job Titles:
  • Chairman of the Board
  • Vice Chairman

Elizabeth F. Coleman

Job Titles:
  • Managing Principal
  • Member of the Members & Principals Team
Ms. Elizabeth Coleman is a Managing Principal at The Marston Group, PLC and also serves as an officer (Corporate Secretary) of the firm. Her practice is concentrated in the areas of individual tax planning and compliance, estate and gift tax, litigation consulting, retirement plans, executive and deferred compensation, and federal and state tax agency practice and procedure. Liz has extensive experience in dealing with Internal Revenue Service and state revenue department matters and has served as an expert witness in litigation matters. She has conducted seminars and co-authored tax presentations in the areas of tax legislation and tax reform, divorce taxation, charitable giving, and retirement planning. She serves as the firm's Practice Group Leader for federal and state tax controversies and is a member of the firm's Partner Counsel. Prior to joining The Marston Group, Liz served as the Assistant Director of Legal Services for a benefits consulting firm, specializing in designing and implementing executive deferred compensation plans for financial institutions. Education Bachelor of Science (Cum Laude) - The University of Memphis (1988) Juris Doctor Degree - Cecil C. Humphreys School of Law at The University of Memphis (1993) Professional Affiliations American Bar Association (Sections of Taxation, Real Property, and Probate & Trust) Tennessee Society of Certified Public Accountants (TSCPA) Memphis Bar Association

Francisco Trujillo-Barrientos

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Staff Associate
Francisco Javier Trujillo-Barrientos, CPA, is a dedicated staff associate at The Marston Group. Francisco commenced his journey as an intern with the firm in the spring of 2022, focusing on individual returns. He further honed his skills and returned to The Marston Group. Francisco has since expanded his expertise in entity returns and individual returns, eventually assuming the role of a full-time staff associate specializing in financial audits. With a Master's in Accountancy from Christian Brothers University, Francisco is an active member of professional organizations, including the American Institute of Certified Public Accountants and the Tennessee Society of Certified Public Accountants. Beyond his financial acumen, Francisco nurtures a love for travel and aspires to make reading a daily habit. His commitment to self-improvement is evident.

Garner G. Williams

Job Titles:
  • Member of the Members & Principals Team
  • Partner
  • Administration
Mr. Garner Williams serves as a Partner whose practice is focused on strategic and operational business matters, including tax efficiency. In addition to working with clients across the Tax, Advisory and Financial Reporting practice groups, Mr. Williams leads the Firm's Transaction Advisory practice. Mr. Williams has extensive experience in audit and financial reporting matters for both closely held and publicly traded companies. His areas of concentration also include business strategies, due diligence engagements, and quality of earnings analysis. Garner has significant experience working with executive management and audit committees of client companies, as well as in assisting clients with the development and implementation of process improvements and interpretation of financial data. Prior to joining The Marston Group, Mr. Williams served as a lead manager for audit and financial reporting engagements in the Memphis office of KPMG, LLP, where he also served as a Business Unit Champion, assisting audit teams in implementation of new firm methodologies and initiatives, as well as the firm's recruiting and mentoring endeavors. Mr. Williams also serves as a member of the firm's Partner Counsel. Education Bachelor of Accountancy (cum laude) - The University of Mississippi (2008) Master of Accountancy (cum laude) -The University of Mississippi (2009) Professional Designations Certified Public Accountant (TN) Professional Affiliations American Institute of Certified Public Accountants (AICPA) Tennessee Society of Certified Public Accountants (TSCPA)

J. Kenneth (Chip) Marston - CEO, Founder

Job Titles:
  • Founder
  • Managing Partner
  • Member of the Members & Principals Team
Mr. Chip Marston is the Founder and Managing Partner of The Marston Group, PLC, where his practice focuses on advisory, tax and transaction-related financial reporting matters. He serves as an advisor in closely held business ventures and works with companies and their leadership teams in all phases of business, including formation, funding, growth and exit strategies. Chip has extensive experience in the real estate development and management, professional services, aviation, music and entertainment, venture capital and agriculture industries. In addition, he works with individuals and family groups in the development and execution of tax, estate and gift, and legacy planning strategies. He serves as an advisor to a number of closely held companies, families, trusts, and foundations. Chip's career began with Ernst & Ernst (EY), followed by experience with a global, public cotton company and two regional accounting firms, prior to the formation of the firm that became The Marston Group, PLC. Chip also has extensive experience in tax, business, and complex family law controversies. He has served as an expert witness, consultant, Special Master and Receiver in a number of litigated matters in state and federal courts and has represented clients before state and federal agencies in a variety of tax controversies. Education Bachelor of Business Administration (Cum Laude) - The University of Memphis. Professional Designations Certified Public Accountant (TN)

Layton Estes

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Staff Associate
Layton Estes joined our firm in November 2022 as a Staff Accountant with a concentration on entity and individual tax returns. Previously, Layton worked as an auditor for FedEx Services, where he led meetings, produced audit reports and was part of a department transition from compliance based audits to risk based agile audits. Layton has an enthusiasm each day that is palpable and since his arrival in our offices, it is difficult not to smile when he is present. One of his mentors once told him "Allow yourself the freedom to fail." He has adopted that attitude and it has created a mindset of growth and a willingness to challenge himself. Layton's hidden talents are musical in nature, as he can play both the piano as well as the violin. On his time away from the office, Layton enjoys sports, working on home projects, exercising, hanging out with friends and eating all of the Memphis BBQ that he possibly can. Education Bachelor of Science in Business Administration - Union University (2021) Master of Accountancy - Union University (2021)

Lee Pulley

Job Titles:
  • Member of the Members & Principals Team
  • Principal
  • Administration
Lee Pulley joined our firm in January 2023. He began his public accounting career immediately following his graduation from the University of Memphis in 1979. After several years with both national and regional CPA firms, Lee opened his own firm in 1986. His practice over the years has been mainly centered on advising and working with closely held businesses and high net worth individuals in Memphis and the surrounding area. His practice provided tax preparation and compliance services, financial reporting, business acquisition and disposition and general advisory services. Lee serves a diverse clientele with special emphasis in the areas of construction, medical practices and real estate development. Lee has written multiple articles and has made numerous presentations regarding tax and estate planning. Outside of the office Lee is an avid runner. He has completed more than 20 marathons, to include Boston, New York, Chicago and Memphis, to name a few. His current favorite pastime is spending time with his two grandsons and planning family vacations. Education Bachelor of Business Administration - The University of Memphis (1979) Professional Designations Certified Public Accountant (TN)

Lesley H. Entrekin

Job Titles:
  • Administration
  • Director of Family Office Services
Ms. Lesley Entrekin is the Director of Family Office Services at The Marston Group, PLC. She focuses her practice on individual, estate and gift tax consulting and compliance. Lesley also works closely with clients involving international tax, high net worth and family office practices. Prior to joining The Marston Group, Ms. Entrekin was a senior associate of the professional staff at Arthur Andersen in the Chicago, Nashville and Memphis offices, where she focused on international tax issues for executives around the world. Education Bachelor of Business Administration -The University of Notre Dame (1997) Professional Designations Certified Public Accountant (TN)

Melinda Todd

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Accounting Services Professional
  • Accounting Services Professional / Administration
  • Administration

Molly McDonald

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Staff Associate
Molly McDonald is an adept professional with a Master of Accountancy from Christian Brothers University. She brings her remarkable long-term memory, passion for the accounting field, and a diverse skill set to her role as a tax staff associate at The Marston Group. Molly's affiliations with organizations such as the Tennessee Society of Certified Public Accountants and the American Institute of Certified Public Accountants reflect her dedication to professional excellence and continuous learning. Her active role as a Board Member for Teach for America Young Professionals demonstrates a commitment to education and community service.

Mr. Daniel D'Alto

Job Titles:
  • Director of Business Services
  • Director - Business Services
Mr. Daniel D'Alto is the Director of Business Services and leads our Business Services Practice Group, coordinating all outsourced client accounting, technology and ancillary services, including accounting and business process analysis and advisory services. Daniel's experience includes due diligence and quality of earnings analysis across multiple industries. Daniel's analytical, technological and communication skills are often displayed in complex litigation consulting engagements. Daniel has served as an adjunct professor of accounting at Christian Brothers University. In his free time, Daniel is an avid tennis player, indoor rock climber and outdoor enthusiast.

Mr. David C. Sheley

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Associate With
  • Staff Associate
Mr. David C. Sheley, Jr. is a Staff Associate with The Marston Group, PLC. David has been with our firm since May 2021 and has been eager to help with all types of returns, from 1040's, 1065's, 1041's and 990's. His understanding of accounting and tax provides assurance that our clients are in the right hands. Prior to joining our team at TMG, David worked as a Waterfowl Hunting Guide and also as a veterinarian technician in Mississippi. David likes to unwind in the outdoors. Hunting, fishing, and spending quality time with his family are his favorite things to do. Education Associate of Accountancy - Northwest Mississippi Community College (2017) Bachelor of Accountancy - Mississippi State University (2020) Master of Taxation - Mississippi State University (2021)

Mr. Grant Touchstone

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Staff Associate
Mr. Grant Touchstone is a Staff Associate with The Marston Group, PLC. Grant began his accounting career with our firm in November 2021. Since then, he has been involved with almost every aspect of our client work, concentrating heavily on tax return preparation for both individuals and entities. Grant has also been an active member of the Firm's recruiting committee and has been a leader in on-campus recruiting efforts. A South Carolina native, Grant has embraced Memphis as his home away from home. Outside of the office, he enjoys putting in time at the gym, watching sports with his friends, or trying a new recipe in the kitchen. Education Bachelor of Accounting - Mississippi State University (2020) Master's of Accountancy - Mississippi State University (2021)

Mr. Jeremy Harbor

Job Titles:
  • Administration
  • Director - Tax Strategies
  • Director of Tax
Mr. Jeremy Harbor is the Director of Tax Strategies with a focus in tax compliance and consulting. He has extensive tax experience in corporate, passthrough, and individual taxation, including outsourced tax compliance, multi-state tax compliance, and representation of clients in Internal Revenue Service and state revenue department examinations. Jeremy has over twenty years of public accounting experience and works closely with clients in a wide range of business and tax consulting engagements, including new venture startups, business entity structuring and reorganizations, business mergers, acquisitions and dispositions, and various types of due diligence projects. Education Bachelor of Science - The University of Alabama (1995) Master of Accountancy - The University of Alabama (1998) Professional Designations Certified Public Accountant (TN)

Mr. Jeremy Stafford

Job Titles:
  • Manager
  • Administration
Mr. Jeremy Stafford is a Manager with experience in audits and financial reporting matters for closely held businesses, not-for-profit organizations, and employee benefit plans. In addition to financial reporting, his areas of concentration also include advisory services such as the development of financial models, business strategies, and process improvements for organizations. Jeremy currently serves as a member of the firm's Information Technology Committee. Education Bachelor of Business Administration -The University of Memphis (2013) Professional Designations Certified Public Accountant (TN) Professional Affiliations American Institute of Certified Public Accountants (AICPA) Tennessee Society of Certified Public Accountants (TSCPA)

Mr. Jonathan Lovelace

Job Titles:
  • Manager
  • Administration
  • Manager With
Mr. Jonathan Lovelace is a Manager with The Marston Group and has been with the firm since January 2014. At The Marston Group, Jonathan has been focusing his efforts on multiple areas of tax and accounting consulting, including working with clients who have an international presence. Education Bachelor of Science - The University of Memphis (2014) Master of Accountancy - The University of Memphis (2015) Professional Designations Certified Public Accountant (TN) Professional Affiliations American Institute of Certified Public Accountants (AICPA) Tennessee Society of Certified Public Accountants (TSCPA)

Mr. Joshua Kerley

Job Titles:
  • Manager
  • Administration
  • Tax Manager With
Mr. Joshua Kerley is a Tax Manager with The Marston Group and has been with the firm since October 2016. He is focused primarily on corporate and partnership tax planning and compliance, as well as federal and state tax controversies.

Ms. Heather Starnes

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Senior Accounting Services Professional
Ms. Heather Starnes has extensive experience in accounting for small to medium-sized businesses, across multiple industries. Heather is proficient in general ledger accounting, payroll tax, sales tax, business tax and resolving related issues with the IRS and state taxing authorities.

Ms. Jennifer Cameron

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Family Office Services Professional
Ms. Jennifer Cameron serves as a Family Office Services professional for The Marston Group, PLC, providing accounting, operations and tax services to the Firm's clients. Jennifer has extensive experience in operational and technology-based business processes. Jennifer recalls some of the best advice she ever received was when she was training for a half marathon and her husband, who is a former Marine and an experienced runner advised her to embrace the negative parts of her training as well as the positive, which helped her to push herself to the finish.

Ms. Jennifer Richmond

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
Ms. Jennifer Richmond has extensive experience in office administration and operations. She serves as the Client Account Services administrative professional for The Marston Group, PLC. Since joining the Firm in 2011, Jennifer has developed professional relationships with our clients. Her attention to detail and knowledge of our client groups is a huge assistance to our professional staff as they manage their workload. Operating under the mentality to always "work smarter not harder," Jennifer has helped the firm grown and sustain that growth.

Ms. Melissa Manshack

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Senior Associate
  • Administration
Ms. Melissa Manshack joined The Marston Group in September 2020 as a Staff Associate. Melissa's areas of concentration include accounting services for small to medium sized businesses, across a variety of industries, as well as individual income taxes. Melissa's background also includes experience as a merchandising team lead in the retail industry, prior to her career in accounting.

Nick Pinarski

Job Titles:
  • Manager
  • Manager of Business Services
Nick Pinarski, manager of business services at The Marston Group, holds expertise in process development and improvement. He excels in leveraging advanced Microsoft Excel and Access knowledge for both internal and external company tasks. With a Master's in Accounting from Christian Brothers University, Nick continues to contribute his best to the dynamic field of business services.

Parker Cathey

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration
  • Staff Associate
Parker Cathey, JD, serves as a valued staff associate, contributing a wealth of legal and tax research expertise to The Marston Group. His academic journey includes a Bachelor of Accountancy from Mississippi State University and a recent Juris Doctor from Illinois College of Law. Parker sees success as a culmination of hard work, perseverance, and a genuine passion for his craft. His dedication to continuous learning and a meticulous approach to legal and tax research exemplify his commitment to excellence. With a penchant for client service, Parker brings a strong foundation in reading, writing, and legal comprehension to his role. Outside of the professional realm, Parker indulges in diverse interests like golf, juggling, and video gaming. He finds balance in personal fitness activities and quality time with friends and family, reflecting his holistic approach to life and work. Education Bachelor of Accountancy - Mississippi State University (2020) Juris Doctor - Illinois College of Law (2023)

Rosemary Jacobs

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Administration & Operations

Susan M. Lattimore

Job Titles:
  • Senior Director
  • Administration
  • CFP®, Enrolled Agent
Ms. Susan Lattimore is a Senior Director - Tax at The Marston Group, PLC. She has more than 35 years of experience working with closely held businesses and high net worth individuals. She has taught numerous tax seminars for continuing professional education, continuing legal education and accounting principles seminars for entrepreneurs for organizations such as The Memphis Bar Association, The Memphis College of Art, Start Co., Zero to 510 and EPICenter Growth Academy. Ms. Lattimore has also had several articles published in "Memphis Lawyer" magazine. Susan's expertise resides in advisory and compliance services with respect to high net-worth individuals and their closely-held businesses. Ms. Lattimore specializes in the areas of multi-generational wealth transfer and preservation-planning to include estate, gift and trust tax strategies, individual tax planning, retirement planning, and not-for-profit advisory and compliance. In addition, Ms. Lattimore has extensive experience with representing clients in tax matters before the Internal Revenue Service and has served as an expert witness in litigation matters. Susan has held leadership positions throughout her tenure with The Marston Group, including serving terms as a member of the Firm's Executive Committee. Education Bachelor of Arts -The University of California, Riverside (1985) Professional Designations Certified Financial Planner (CFP)

Susan Szaroletta

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Staff Associate

Terry L. Johnson

Job Titles:
  • Senior Manager
  • Administration
  • CFE
  • Director - Financial Reporting
Mr. Terry Johnson is a Senior Manager and serves as the firm's Director of Financial Reporting. Terry has practiced accounting in Memphis for more than 30 years with audit experience in a variety of industries, specializing in the manufacturing and distribution niche relating to closely held businesses. He also has extensive experience with employee benefit plans, not-for-profit organizations and corporate income tax. Terry has held leadership positions throughout his tenure with The Marston Group, including serving terms as a member of the Firm's Executive Committee. Education Bachelor of Business Administration - Murray State University (1983) Professional Designations Certified Public Accountant (TN)

Tiffany Kern

Job Titles:
  • Member of the Senior & Staff Associates Team
  • Receptionist

William (Bill) C. Drummond

Job Titles:
  • Member of the Members & Principals Team
  • Principal
  • Administration
Mr. Bill Drummond joined The Marston Group in 2013 following a distinguished career at the Memphis office of Ernst & Young LLP (EY) where he served as a partner since 1986. Mr. Drummond brings a wealth of experience and acumen to the firm across the spectrum of business in the manufacturing, transportation, distribution, specialty pharma, commodities, agriculture and related industries. Bill leads the Firm's Accounting and Assurance Practices, including the due diligence, quality of earnings and transactions practice. Past responsibilities at Ernst & Young included management of service and business relationships in Memphis and West Tennessee as the Office Managing Partner from 2005 until 2012; implementation and evaluation of internal controls under Section 404 of the Sarbanes-Oxley Act; management of the Talent Deployment and Development process; and oversight of numerous SEC filings and initial public offerings, secondary offerings, debt offerings and merger/acquisition filings. Mr. Drummond continues to serve as an instructor for EY technical education courses, has served as engagement quality reviewer for many public audits and has participated in the Audit Quality Review for EY. In August 2015, Bill became the Senior Vice President and Chief Financial Officer of Jernigan Capital, Inc., a public company in Memphis, Tennessee, which makes debt equity investments in newly-constructed and existing self-storage facilities. Bill served as the Chief Financial Officer of Jernigan Capital, Inc. through May 2017, at which time he returned to The Marston Group to serve in his capacity as Principal with the firm. Education Bachelor of Business Administration - The University of Mississippi Professional Designations Certified Public Accountant (TN) Professional Affiliations American Institute of Certified Public Accountants (AICPA) Tennessee Society of Certified Public Accountants (TSCPA)