Debra L. Fowler, CPA, Partner

Debbie is the founder of and a partner in the state and local tax service firm of SALTT, LLC (“SALTT”). Debbie has over 20 years of public accounting experience, having spent much of her career in “The Big 4” where she worked for a number of years in the audit and federal tax areas serving large clients. Nineteen years ago, Debbie began to focus on state tax issues, eventually becoming a practice leader in state tax consulting. Her expertise includes negotiations for tax and non tax incentives, multi-state planning and compliance, state tax audit management and defense, federal and state tax credit analysis and negotiations and due diligence issues. Throughout her career in state tax consulting, Debbie and her staff of professionals successfully represented many clients in a variety of states with complex state tax audits. They also completed numerous due diligence projects in order to discover potential state tax liabilities prior to closing acquisitions and mergers. Lead by Debbie, this team of highly experienced consultants provided research and answers to complex state tax issues for electric power companies, telecommunications companies, hotels and restaurant chains, and others expanding into many states and localities throughout the country. Debbie has negotiated millions of dollars of state tax and non tax incentives in numerous states.

A Florida and Georgia licensed CPA, Debbie received her B.S. in Accounting from Central Connecticut State University Summa Cum Laude, and her Masters of Science in Taxation from Florida International University. She is on the board and past President of the Miami-Dade County Chapter of the FICPA and an active member of the FICPA’s state tax section, having served 2 terms as chair of the FICPA's Board of Governors. She is the past president of The South Florida Council on State Taxation, and served 3 terms on the Board of Directors of a national bank, acting as its audit committee chairperson. Debbie has taught seminars and has published articles on a variety of state tax issues.

Contact Information:
Phone: 954.224.1949
Fax: 954.923.2785
e-mail: dfowler@saltt.us

Nancy B. Howard, CPA, Partner

Nancy is a partner in SALTT, LLC (“SALTT”), a full-service credit and state and local tax consulting firm. Nancy is also a partner in the affiliated firm of Fowler, Howard & Reid, PLLC, a full service cpa firm, bringing clients over 19 years of public accounting experience, and over 14 years of “Big-Four” public accounting experience. Nancy’s practice is built around serving both middle market companies and large publicly and privately held businesses throughout the US to minimize taxes in line with clients’ business strategies.

Nancy has been involved in all levels of planning, structuring, mergers, acquisitions, business reorganizations, and compliance. She has managed all stages of audits including protest and appeals, provided transactional consultation involving asset acquisition/disposition, mergers/acquisitions, reorganizations, and managed large state and local tax compliance engagements, in addition to serving as day-to-day state and local tax technical resource.

On multiple occasions, Nancy has to provide testimony as a state and local tax expert witness. She focuses on State Tax Consulting, State Tax Compliance, Research, Audits, Credits and Incentives, Employment Tax, Escheat, FIN 48 (state), and FAS109 (state).

Nancy was formerly a Senior Manager with Ernst & Young LLP, serving as the South Florida State and Local Tax Practice Leader and as the Firm's Florida state tax desk having responsibility for leading many state and local tax initiatives and engagement for the South Florida offices. Prior to joining Ernst & Young, Nancy worked with the Atlanta, Philadelphia, and New Orleans state and local tax practices of other “Big Four” international accounting firms where she assisted clients with various state and local tax needs, as well as served as the Georgia, Mississippi, and Louisiana State Tax Desks. Earlier in her career, Nancy rotated through the national SALT practice of a "Big Four firm", returning to her home office to build a local office based state and local tax practice.

Nancy received her Bachelor of Business Administration in Accounting and a Master of Taxation, both with honors, from Georgia State University, Atlanta, Georgia. Nancy is a licensed Florida certified public accountant and previously held CPA licenses in Georgia and Louisiana. She is active in various professional organizations including serving as Board member and President of the Miami-Dade County Chapter of the Florida Institute of Certified Public Accountants.

Contact Information:
Phone: 305.790.2753
Fax: 305.441.8198
e-mail: nhoward@saltt.us
e-mail: nhoward@fhrcpa.com