Michael is the owner of MIRANDA CPA & Consulting LLC located in Sioux Falls, South Dakota. He has over 48 years of professional experience including tax consulting, estate planning and employee benefits. His consulting practice includes niche areas and client representation before governmental agencies. He maintains an active speaking schedule on tax law, estate and employee benefit planning. He is a member of the Board of Directors for National Advisor Trust Companies of Kansas and South Dakota. His professional designations include CPA, QKA and NQPA (Employee Benefits) and AEP (Estate Planning). His professional affiliations include the AICPA, SDCPA Society, ASPPA, NAEA, NATP and NAEPC. Prior to May 2017 Michael was a senior manager-shareholder with a regional CPA firm located in Northwestern Iowa for 27 years. Prior to this experience, he was a Tax Specialist with a Big 8 accounting firm in their South Bend and Minneapolis offices, providing tax and estate planning for individuals and small to medium-sized businesses. Michael resides in Sioux Falls, SD with his wife Jeanette.