Meet Our Team:
Sheri Billings, CPA, CVA
Practice Area:
Tax Services
Accounting
Business Valuation
Litigation Support
Location:
Santa Cruz Area
Expertise:
Divorce Assistance
Moore Marsden Calculations
Asset Tracing
Background:
A Principal with Froshman, Billings & Lewandowski since 1991
Professional Affiliations:
California Society of Certified Public Accountants
National Association of Certified Valuation Analysts
International Academy of Collaborative Professionals
Education:
University of the Pacific
Civic Affiliations:
Santa Cruz County SPCA
ABC Committee CALCPA
Other:
Ask Sheri about the trip to Africa
Sheri’s favorite color is green
Diane Lewandowski, CPA
Diane advises individuals and companies in the areas of tax, business and estate planning.
Practice Area:
Tax Services 
Accounting
Location:
Silicon Valley
Expertise:
Estate planning
Stock Option Planning
Charitable Planning
Trust and Estate Taxation
Business Consulting
Professional and Civic Affiliations:
California Society of Certified Public Accountants
Citizens for Better Education – Treasurer
American Cancer Society:
* Co-Volunteer Chair California Division Relay For Life
* Building Volunteer Capacity Team Member
* Past California Division Relay For Life Lead Training Volunteer
* Cancer Action Network Legislative Ambassador
Silicon Valley Better Business Bureau – Board Member
Education:
San Jose State, Bachelor of Science: Business with Accounting Concentration
Other:
Ask Diane about her favorite lunch spot.
Cate Miller, CPA, EA, MBA
Practice Area:
Tax Services
Accounting
Location:
Santa Cruz Area
Silicon Valley
Expertise:
Investments and Taxation
Real Estate and Taxation
Stock Option planning
Charitable Planning
Trust and Estate Taxation
Background:
Originally from Russia, Cate came to US in 1991 as a foreign exchange student to Dos Palos, CA. Cate has been with the firm for over 12 years. Cate is also a part-time lecturer at CSU Monterey Bay, currently teaching Finance course.
Professional Affiliations:
California Society of Certified Public Accountants
National Association of Enrolled Agents
Series 7, 63 and 24 Security Licenses (currently inactive)
Civic Affiliations:
Treasurer of Santa Cruz Ballet Theatre
American Cancer Society’s Relay For Life
Education:
Santa Clara University, Master of Business Administration
CSU Monterey Bay, Bachelor of Science: Management and International Entrepreneurship
Other:
Cate was a Westside Domino Tournament Champion.
Dena Watson Edwards, EA
Practice Area:
Tax Services
Accounting
Location:
Santa Cruz Area
Background:
A resident of the Monterey Bay Area for 31 years, Dena has been with the firm since 1983.
Expertise:
Income Tax Preparation and Planning
Real Estate Taxation
Partnership Taxation
Financial Statement Preparation
Quickbooks Consulting
Professional Affiliations:
National Association of Enrolled Agents
California Society of Enrolled Agents
Civic Affiliations:
Treasurer, Cabrillo Chorus
Treasurer, Soquel Sports Foundation
Treasurer, American Choral Directors Association, Western Division
Other:
Ask Dena about singing with Cabrillo Chorus and Cantiamo! Cabrillo
Jeffrey Froshman, CPA, CFP®
(Retired Partner)
Gary R. McBride, J.D., LL.M. (Taxation), CPA
(Research Partner)
Background:
Professor of taxation and director of the Graduate Tax Program at California State University, East Bay. Board licensed attorney and certified public accountant. Worked for the Internal Revenue Service as a revenue agent, special agent, and technical advisor in the IRS National Office.
Expertise:
Specializes in federal tax procedure, mergers and acquisitions, individual income tax planning, partnership tax, estate and gift tax, and international tax. Continually writes for and lectures to tax professionals.
Education:
Georgetown University – LL.M. (Taxation)
Hastings College of Law – J.D.
University of California, Berkeley, Bachelor of Science: Business with accounting and finance concentration