Angela Blaylock

Angela Blaylock, CPA
Partner

Industry: Agribusiness

Location: Visalia, CA

Angela Blaylock joined Frazer LLP in 2013 after 12 years of public accounting experience. Early in her career, Angela’s work focused on state-specific issues such as apportionment, sales and use taxes, and Enterprise Zone (EZ) credits. She is passionate about agricultural businesses and has more than nine years of experience serving vertically integrated farming clients, vineyards and orchards that encompass all functions of the value chain from growing, packing, and storage to transportation, sales/marketing, and real estate development. Angela’s experience as controller at a large packaging company gave her knowledge about accrual-to-cash entries and how the general ledger functions.

Areas of Specialty:

  • Complex individual income tax returns involving pass-through interests with at-risk and passive loss issues
  • Estate planning
  • Financial statement preparation and reviews
  • Interest charge – domestic international sales corporation (IC-DISC) calculations
  • State apportionment

Education:

California State University, Fresno
Fresno, CA
Bachelor of Science, Accounting

Professional Associations and Activities:

  • American Institute of Certified Public Accountants
  • California Society of Certified Public Accountants

Published Articles:

June 2015 – Large Estate and Appreciating Assets-Look at an IDGT, Progressive Dairyman
Using an intentionally defective grantor trust (“IDGT”) might just be the estate planning tool you are looking for. An IDGT is an estate planning tool used to freeze certain assets of an individual for estate tax purposes but not for income tax purposes. Read this article if you want to make sure your assets are passed down to your children and not Uncle Sam by using an IDGT.