Tim Gulling

Tim Gulling, CPA
Partner

Industry: Agribusiness – Dairy

Location: Brea, CA

Tim Gulling has over two decades of experience in public accounting with specializations in the dairy industry and other dairy support and agricultural industries. He is responsible for the research and analysis of Frazer LLP’s semi-annual Dairy Operating Trends report.

Areas of Specialty:

  • Tax planning
  • Accounting and assurance
  • Consulting services
  • Preparation of budgets
  • Breakeven and cash flow analysis
  • Issuance of financial statements
  • Income and payroll tax compliance

Education:

California State University, Fullerton

Fullerton, CA

Bachelor of Science, Accounting

Professional Associations and Activities:

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

Published Articles:

February 2017 – Employee Management and Real Reform, DairyBusiness & Holstein World
Employee management is key in any business’ success. This is no secret and having motivated, knowledgeable and happy employees with real room for growth and advancement in their fields always adds to the bottom line. Read this article for two ideas to simplify the employee and immigration system.

November 2015 – Drought-Plagued Western Agriculture: Hopes for 2015-2016 El Nino, Is It the Answer?, DairyBusiness West
Although El Nino may help, it has always been just a temporary solution for the West, as drought years will continue to persist in greater numbers than wet years. Water management practices and new technological solutions are the only real answer. Read on.

October 2014 –ObamaCare Employer Mandate 2015, Eastern Dairy Business
The employer Obamacare health insurance mandate goes into effect on January 1, 2015 for employers with more than 100 full-time equivalent employees. This means that employers must offer health insurance for all their employees or pay an employer shared responsibility payment, referred to as a “fee” which is a penalty that is not tax deductible to the employer. Read this article to learn how this impacts your dairy.

October 2013 – ObamaCare Changes, Western Dairy Business
Most of you have heard a lot about the Affordable Care Act (commonly known as “ObamaCare”), but recent changes may have raised more questions. Read this article for a summary of the most important tax developments occurring in the past three months that may affect you, your family, your investments and your livelihood.

October 2012 – Estate Tax Time Bomb’s Clock is Ticking!, Western Dairy Business
The federal lifetime exemption of $5 million per person is set to expire on December 31, 2012 and revert back to $1 million per person. This is a ticking time bomb for most farm estates in this country, as a $1 million gift exemption really doesn’t go very far in succession planning. Read this article to learn how estate and succession planning can be beneficial and possible with the right team in place.