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The RNK Partners


We are pleased to announce that Robert Kuchner and Sam Sartorio have been awarded the personal financial specialist (PFS) designation by the American Institute of CPAs. By supplementing their formal CPA education and training with the PFS designation, they have demonstrated their commitment to providing clients with the highest level of objective, independent, and completely unbiased financial planning services.
Chris Cacace - Partner in Entertainment & Middle Market practices.
Manwon (John) Chun - Tax and Accounting Services Partner in the Entertainment Practice.
Mark A. D'Ambrosi - Partner in the Entertainment Practice.
Michael Gross - Tax Partner serving clients in real estate, professional services, and middle market and estate planning.
Robert Kuchner - Managing Partner, Accounting and Tax Partner for both theatrical and privately owned companies.
Ed Morris - Partner of the Tax Department.
Sam Sartorio - Audit and Tax Partner serving clients in Real Estate, Construction and Middle Market.
Richard Simon - Audit and Tax Partner serving Real Estate, Construction, Healthcare and Middle Market.
Richard Terrano - Partner for Not-for-Profit Services Division.


 

Chris Cacace Chris Cacace, CPA
Partner in Entertainment & Middle Market practices.

Before joining RNK, Mr. Cacace was a manager in the Middle Market Services Group of Deloitte & Touche, and prior to D&T he was with the Entertainment Division of Mann Judd Landau. He began his career in 1982 at Pinto, Winokur & Pagano, the preeminent accounting firm serving the theatre industry.

Mr. Cacace has worked with privately owned companies in a variety of industries, providing accounting, auditing, and related services to the businesses as well as the owners. His entertainment clients include many Broadway and Off-Broadway productions, both those performing in New York City as well as touring companies, as well as producers and other industry professionals. He is a member of the Board of Advisers of MCC Theatre Company and he consults with several not-for-profit theatre companies.

Mr. Cacace is a member of the American Institute of CPAs and the New York State Society of CPAs, and is a member of the Westchester Chapter.

Mr. Cacace is a graduate of The Baruch College of The City University of New York and has a B.B.A. in Public Accounting.

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Manwon Chun Manwon (John) Chun, CPA
Tax and Accounting Services Partner in the Entertainment Practice.

In addition to specializing in serving the creative and performing arts industry, his expertise also extends to publishing, import and export, financing and leasing, and exempt organizations.

Mr. Chun was formerly a Principal in the Deloitte & Touche Creative and Performing Arts Entertainment Group and a partner with the leading theatrical firm of Pinto, Winokur & Pagano.

Mr. Chun is a member of both the New York State Society of CPAs and New Jersey Society of CPAs as well as the American Institute of CPAs.

He has a B.C. in commerce from Konkuk University in Seoul, Korea, studied at the Finance School of the U.S. Army in Indianapolis and graduated magna cum laude from Fairleigh Dickinson University with an M.B.A. in Economics and Finance.

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Mark A. D'Ambrosi Mark A. D'Ambrosi, CPA
Partner in the Entertainment Practice.

Mr. D'Ambrosi began his accounting career with the theatrical group at Mann Judd Landau in 1988 and the Deloitte & Touche Performing Arts Entertainment Group. His theatrical clients have included numerous Broadway, Off-Broadway, touring and international productions. In addition, he services not-for profit arts organization and audit clients.

Mr. D'Ambrosi is a member of the American Institute of CPAs and the New York State Society of CPAs. He has served on the Board of Directors for several arts and arts-related companies.

Mr. D'Ambrosi has a Bachelor of Science from LeMoyne College and a Masters of Business Administration (Arts Administration specialization) from S.U.N.Y. Binghamton.

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Michael Gross, CPA
Tax Partner serving clients in real estate, professional services, and middle market and estate planning.


Mr. Gross brings extensive experience in real estate (management, syndication, and development), equipment leasing, service industries, and estate and financial planning. Prior to merging his practice into RNK in November of 2001, Mr. Gross was the managing partner of Gross and Ehrhardt, LLP. From 1973 until 1996 he practiced as a tax specialist either on his own or as a member of a local firm. From 1964 through 1973 Mr. Gross was with Price Waterhouse & Co where he became a manager in the tax and small business department serving as a tax shelter specialist.

Mr. Gross is a member of the American Institute of CPAs and the New York State Society of CPAs.

Mr. Gross earned his Bachelors of Science degree in Accounting from New York University.

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Robert Kuchner Robert Kuchner, CPA/PFS
Managing Partner, Accounting and Tax Partner for both theatrical and privately owned companies.

Mr. Kuchner is the firm's managing partner.

Mr. Kuchner is an audit and tax partner for both theatrical clients and privately owned companies. Prior to his joining RNK, he was with Deloitte & Touche for 14 years, and was Director of Small Business Services for their Middle Market Services group.

Mr. Kuchner serves a diverse spectrum privately owned companies and their owners as well as of clients in the entertainment business. His experience includes serving clients in the theatrical, manufacturing, distribution, publishing, service, banking and finance, leasing and transportation industries. He has been involved in many initial public offerings, leveraged buyouts and acquisition transactions, as well as numerous consulting engagements. While at Deloitte & Touche he participated in a one-year rotation as a member of the Professional Standards Review group which was responsible for that firm's quality control.

Mr. Kuchner has been awarded the personal financial specialist (PFS) designation by the American Institute of CPAs. By supplementing his CPA education and training with the PFS designation, he is able to provide clients with the highest level of objective, independent, and completely unbiased financial planning services.

He is a Member The All-Star Financial Group, LLC- a national association of CPAs who specialize in financial and tax planning for clients with high net worth and/or unique circumstances and Charter Member The Association of CPA Financial Planners, Inc.

Mr. Kuchner is a member of the American Institute of CPAs and the New York State Society of CPAs. His professional activities include membership in the AICPA Personal Financial Planning Division and NYSSCPA MAP Committee.

Mr. Kuchner is a Vice President of the New Dramatist (nonprofit center for the development of talented playwrights). He was the former Co-chair of the Theater Group of the Entertainment, Media and Communications Division of the UJA-Federation – NYC and formerly an honorary trustee of the American Symphony Orchestra.. He is active at United Jewish Communities where he is a Member of the Executive committee, the Budget and Finance Committee, and Audit Committee (Past Chair). He is the Past president of the Jewish Federation of Central New Jersey and currently its Endowment committee chair. He serves as the Treasurer of the North American Friends of Amcha Israel (Holocaust survivor Post traumatic stress counseling centers in Israel). Mr. Kuchner is the Treasurer of Rutgers Hillel

Mr. Kuchner earned his B.B.A. in Public Accounting from Hofstra University.

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Ed Morris Ed Morris, CPA
Partner of the Tax Department.

Formerly, he was with the Deloitte & Touche Middle Market Services group where he served as a senior tax manager. He was previously with Mann Judd Landau for five years prior to its acquisition by Deloitte & Touche and KPMG Peat Marwick for seven years.

Mr. Morris has a diversified background in the theatrical industry, manufacturing, real estate, service and retail industries and exempt organizations. He has expertise in individual and corporate taxation, mergers and acquisitions, tax accounting methods, S Corporations and accounting for income taxes on financial statements.

Mr. Morris is a member of the American Institute of CPAs and the New York State Society of CPAs. He has served as the chairman of the NYSSCPAs' Tax Accounting Problems Committee. He has served as a member of the NYSSCPAs' State and Local Income Tax Committee and is an editor of the CPA Journal's Federal Taxation Column.

Mr. Morris, a graduate of Baruch College, has a B.B.A. in Public Accounting.

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Sam Sartorio Sam Sartorio, CPA/PFS
Audit and Tax Partner serving clients in real estate, construction and middle market.

Mr. Sartorio brings extensive experience in real estate (management, syndication and development), construction, jewelry manufacturing, distribution, service industries and commercial banking. Prior to joining RNK, Mr. Sartorio was a partner for six years in the Deloitte and Touche Middle Market Services Group and Real Estate Group. He was a partner with a predecessor firm for over ten years and has been in public accounting since 1959.

His broad professional background also includes financial institutions, multi-employer pension and benefit funds and health care organizations. He also specializes in income tax and estate tax planning and consulting for closely held businesses.

Mr. Sartorio is a member of the American Institute of CPAs and the New York State Society of CPAs. He is active in the Kiwanis Club of Howard Beach, N.Y., where he has been an officer for the past several years.

He earned a B.B.A. and an M.B.A. in Accounting with a major in Taxation from Baruch College, City University of New York.

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Richard Simon Richard Simon, CPA
Audit and tax partner serving Real Estate, Construction, Healthcare and Middle Market.

Prior to merging his practice into RNK in May 2003, Mr. Simon was a partner in the accounting firm of Simon & Simon CPAs PC. Mr. Simon has worked with privately owned companies in a variety of industries including real estate (management, syndication, and development), construction, healthcare, service industries and non-profit organizations.

Richard is a member of the Institute of Management Accountants, where he served as the President of the Long Island Chapter and has been active on its board. He is also a member of the Nassau Chapter of the New York State Society of CPAs, where he has served as a committee member on the Accounting and Auditing, Computer Usage, and State and Local Tax Committees, and of the American Institute of CPAs. He has been a speaker at many continuing professional education seminars for accountants.

Richard received his Masters in Taxation from Baruch College and his Bachelors of Science in Accounting from Ithaca College.

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Richard Terrano Richard Terrano, CPA
Partner for Not-for-Profit Services Division.

He was a Senior Audit Manager with the Deloitte & Touche Middle Market Services Group for several years before joining RNK. Prior to its acquisition by Deloitte & Touche, he spent seven years in the Small Business Department of Mann Judd Landau.

Mr. Terrano is co-author with Deloitte & Touche of the book, "Miller Not-for-Profit Reporting", published by Aspen Publishers. While his expertise is "not-for-profits", he is also experienced in the areas of manufacturing, service, distribution, and closely held corporations.

He is a member of the American Institute of CPAs and the New York State Society of CPAs.

Mr. Terrano is a graduate of Long Island University-C.W. Post and has a B.B.A. in Public Accounting.

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Francis Neuwirth Francis Neuwirth, CPA
Senior Director of the Entertainment Practice (retired)
Mr. Neuwirth, for 50 years served clients in the theatrical business, creative and performing arts. He was a founder of RNK in 1990 and retired from active practice in 2003. Formerly he was the Co-Director of the Deloitte and Touche Creative and Performing Arts Entertainment Group and he was a partner with the preeminent theatrical accounting firm of Pinto, Winokur & Pagano.Mr. Neuwirth managed engagements in the theater industry, professional associations, motion pictures and television, and literary agencies. For individuals, he also provided personal financial management.

Thoroughly dedicated to the theatrical community, Mr. Neuwirth still serves as a member of the board of directors of The New Dramatists, a position he has held since 1965. He also serves on the board of directors and as Treasurer of the Kleban Foundation. Formerly, he was a member of the board of directors and Finance Committee chairman of the Theatre Collection of the Museum of the City of New York.

Mr. Neuwirth is also a member and past president of the Board of Directors of the Henry Kaufmann Campgrounds, an agency of Federation/UJA. Since 1981 he has served as an arbitrator for the American Arbitration Association.

An attorney, Mr. Neuwirth has been admitted to practice by the New York State, Tax Court and Federal Bars. He is a member of the New York State Society of CPAs and past chairman of its Sports and Entertainment Committee, as well as a member of the American Institute of CPAs.

He holds a B.B.A. from the City College of New York and a J.D. from Brooklyn Law School.

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Bernard P. Rosenberg Bernard P. Rosenberg, CPA
Senior Director of the Entertainment Practice (Deceased)
For more than 50 years, Bernard Rosenberg provided accounting, tax and consulting services to the creative and performing arts and other industries. He was a founder of RNK in 1990 and retired from active practice in 2003. Before joining RNK, he was the Co-Director of the Deloitte and Touche Creative and Performing Arts Entertainment Group. Prior to this, he was a partner with Pinto, Winokur & Pagano, the preeminent accounting firm serving the theatrical industry. He has worked with many Broadway, motion picture and television luminaries as well as with many non-profit organizations, including Actors' Equity Association.

Mr. Rosenberg was a Co-chair of the Theater Group of the Entertainment, Media and Communications Division of the UJA-Federation – NYC, Treasurer of the Music Theatre Group, a member of the Board and Finance Committee Chairman of the Manhattan Class Company, on the board of the Stage Directors and Choreographers Foundation, and an advisor to Musical Theatre Works. He also served as Treasurer of the Paul Taylor Dance Foundation.

Mr. Rosenberg was a role model to all who met him at the firm. His presence is missed and will continue to set the bar for client service for all to emulate.

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