Michael Danowitz

PRINCIPAL

Mike has more than twenty years of professional experience as a leader solving complex problems for governmental and corporate clients.  After graduating from law school, Mike first worked as a consultant at Ernst & Young.  As a Senior Manager at Ernst & Young, Mike consulted on a variety of state and local tax matters.  Mike developed and delivered tax planning approaches for Fortune 1000 clients, identified and offered opportunities for tax planning, managed the work of client service team members and management staff and represented clients before various administrative appeals boards.  Since founding SAS in 2004 with Jason Gordon, Mike has exclusively worked with state clients to bring companies into compliance with state unclaimed property laws and help reunite owners with their property.  With this combination of experience on behalf of holders and states, Mike has developed a comprehensive understanding of unclaimed property issues from both the perspective of the state and Holder and employs a measured, firm, and fair approach to facilitating unclaimed property examinations. 

B.A., DUKE UNIVERSITY
J.D., WIDENER UNIVERSITY SCHOOL OF LAW
LL.M., GEORGETOWN UNIVERSITY LAW CENTER

Jason Gordon

PRINCIPAL

Jason has more than twenty years of professional and business experience. Jason’s career began in the consulting world with KPMG and Ernst & Young.  While at those firms after graduating from law school, Jason developed expertise with both unclaimed and abandoned property and other tax matters, with a specialization in matters relevant to the health care industry.  Jason consulted on issues relating to health care organizations such as hospitals, physician hospital organizations, management services organizations, physician practices, medical research organizations, and educational institutions.  He also consulted with clients on tax restructuring issues for mergers and corporate reorganizations.  Jason is an entrepreneur who has founded numerous successful business ventures through which he has developed a keen understanding of the issues affecting the business community.  Jason founded SAS with Mike Danowitz, seeking to help state unclaimed property administrators bring commercial constituents into abandoned and unclaimed property compliance and reunite owners with their property.  As a founding Principal, Jason brings to his examinations an ability to understand complex issues and design effective solutions. 

B.A., ALBRIGHT COLLEGE
J.D., WIDENER UNIVERSITY SCHOOL OF LAW
LL.M., VILLANOVA UNIVERSITY SCHOOL OF LAW

Elizabeth Foley

MANAGING DIRECTOR

Elizabeth has over fifteen years of unclaimed property management experience on both the auditor and audit defense sides. Elizabeth has been the director of multiple large unclaimed property practices. Elizabeth has extensive knowledge of the abandoned and unclaimed property rules and regulations of each state. Elizabeth holds her Bachelor of Science degree from the Isenberg School of Management at the University of Massachusetts, Amherst. At SAS, Elizabeth is responsible for the oversight of all abandoned and unclaimed property examinations conducted.

B.S., UNIVERSITY OF MASSACHUSETTS

Matthew Bower

AUDIT DIRECTOR

Matthew has over fifteen years of unclaimed property experience at the management level, both with unclaimed property examinations and voluntary disclosure programs. Matthew has extensive experience in creating digital solutions to streamline the unclaimed property compliance process and maximize efficiency. Matthew holds his bachelor’s degree in accounting from Wilkes University, with a master’s in taxation and accounting from the University of Hartford.  At SAS, Matthew is responsible for developing new practices to increase productivity and effectiveness of all current abandoned and unclaimed property examinations and overseeing the work conducted by senior managers.

B.S., WILKES UNIVERSITY

MASTER OF TAXATION & ACCOUNTING, UNIVERSITY OF HARTFORD

Jennifer Wilson

AUDIT DIRECTOR

Jennifer has over fifteen years of unclaimed property experience and over a decade of unclaimed property management experience. Through her experience, Jennifer has become an unclaimed property industry expert. Jennifer holds her bachelor’s degree in Corporate Finance & Accounting from Bentley University. At SAS, Jennifer is responsible for maintaining the workflow of all current abandoned and unclaimed property examinations and overseeing the work conducted by senior managers.

B.S., BENTLEY UNIVERSITY

Ryan Coleman

MANAGER

Ryan has over five years of unclaimed property auditing experience in both examinations and voluntary disclosures. Ryan has significant management experience in coordinating all aspects of an unclaimed property examination. Ryan holds his bachelor’s degree in business administration and accountancy from Flagler College. At SAS, Ryan manages and assists with numerous general ledger and securities unclaimed property examinations on behalf of all our state clients. 

B.S., FLAGLER COLLEGE

Randy Emerson

SENIOR MANAGER

Randy has nine years of experience as an unclaimed property auditor and is licensed as a Certified Fraud Examiner. After graduating from Bloomsburg University with a bachelor’s degree in Finance, Randy’s career has been focused on unclaimed property related issues.  Randy has been actively involved in several complex SAS examinations and brings to his examinations a “hands-on” style where he enjoys getting “into the weeds.” 

B.S., BLOOMSBURG UNIVERSITY

Kari Fournier

CLIENT RELATIONSHIP MANAGER

Kari is an energetic, efficient, self-motivated individual with extensive experience in goal-oriented and fast-paced environments, bringing an enthusiastic leadership style to the firm.  She is versed in all aspects of operations management, from scheduling and finance to production and marketing.  Kari possesses exceptional communication, organizational and presentation capabilities, and is highly effective in solving complex problems through innovation and creativity.  At SAS, Kari collaborates with the Principals and audit teams to maintain efficient business operations and serves as a liaison to various unclaimed property administrators. 

PROJECT MANAGEMENT CERTIFICATE, CORNELL UNIVERSITY

Stephen Furness

MANAGER

Stephen has over seven years of unclaimed property experience in both audits and Holder consulting.  Stephen holds his Bachelor of Business Administration in accounting from Temple University.  Before SAS, Stephen worked in the restaurant and service industries.  At SAS, Stephen manages and assists with numerous general ledger and securities unclaimed property examinations on behalf of all our state clients.

B.S., TEMPLE UNIVERSITY

Robert Holland

SENIOR MANAGER

Robert has over eight years of background in unclaimed property, including significant experience at the management level. Robert has prior experience running the administration and management of participant submissions to multiple state voluntary disclosure programs and running audit defense. Robert holds his bachelor’s degree in economics and finance from the University of South Florida and a master’s degree in taxation from the University of Illinois. At SAS, Robert manages and assists with numerous general ledger and securities unclaimed property examinations on behalf of all our state clients. 

B.S., UNIVERSITY OF SOUTH FLORIDA
MASTER OF TAXATION, UNIVERSITY OF ILLINOIS

Brian Kerico

SENIOR MANAGER

Brian has nearly twenty years of experience working in auditing, accounting, and public accounting. Before SAS, Brian worked for eleven years as a forensic accountant specializing in investigating and evaluating insurance claims.  Brian also has several years of experience working in public accounting; working to prepare financial statements, review tax returns, and conduct external audits.  Brian holds a bachelor’s degree in business administration from Rowan University with a specialization in accounting.  Working toward a master’s degree, Brian also earned a Certificate of Graduate Study in Business from Rowan University.  Brian’s examinations benefit from his professionalism, organizational skills, and attention to detail. 

B.S., ROWAN UNIVERSITY
GRADUATE CERTIFICATE, ROWAN UNIVERSITY

Joshua Krueger

MANAGER

Josh has nearly five years of prior experience with accounting.  Before SAS, Josh’s primary experience was as an Accounts Payable Processor for Cornerstone Group, a real estate management firm where Josh was responsible for invoices for twelve real estate properties. Josh is a graduate of West Chester University with a Bachelor of Arts degree in Finance and Accounting. As a manager at SAS, Joshua has diverse responsibilities and recently began managing general ledger and securities examinations on behalf of all our state clients.

B.S., WEST CHESTER UNIVERSITY

Ethan Marcinek

SENIOR MANAGER

Ethan has ten years of experience as an unclaimed property auditor.  Before SAS, Ethan had experience in the retail and agricultural industries.  After graduating with a bachelor’s degree in accounting and finance from West Chester University of Pennsylvania, Ethan’s career has been focused on unclaimed property related issues.  Ethan is an efficient problem solver with strong analytical acumen, who capably manages exams from start to finish. 

B.S., WEST CHESTER UNIVERSITY

Xavier Perez

ASSOCIATE GENERAL COUNSEL AND MANAGER OF LEGAL AFFAIRS

Xavier is an attorney with two years of professional experience. Before SAS, Xavier worked as an associate attorney at Pond Lehocky Disability where he managed the brief writing department for Social Security Disability hearings and supervised the law student internship program. While in law school and during his undergraduate years, Xavier's studies included a focus on the interplay of law, accounting, business, and mergers and acquisitions. At SAS, Xavier is responsible for providing legal support, drafting and reviewing commercial contracts (including non-disclosure and settlement agreements) as well as researching relevant corporate, constitutional, and unclaimed property legal matters.

B.A., TEMPLE UNIVERSITY
J.D., TEMPLE UNIVERSITY BEASLEY SCHOOL OF LAW

Jillee Tung

SENIOR MANAGER

Jillee has six years of unclaimed property auditing experience with SAS.  Jillee holds her Bachelor of Science degree from Temple University in Philadelphia, Pennsylvania, where she earned her degree studying business administration with a focus in accounting.  Jillee has prior tax experience having worked with an external bookkeeping, accounting, and tax firm where she filed sales tax, processed payroll and worked directly with clients to prepare, analyze, and review financial statements.  In addition to her accounting experience, Jillee has experience in the retail and restaurant industries.

B.S.,  TEMPLE UNIVERSITY

Steven Valerio

SENIOR MANAGER

Steve is one of the longest serving SAS employees with over ten years of experience working as an unclaimed property auditor.  Before SAS, Steve had experience working in the retail and pharmaceutical industries.  After graduating with a bachelor’s degree in finance with a focus in international business from The Pennsylvania State University, Steve’s career has been focused on unclaimed property related issues.  Steve’s exams benefit from his attention to detail, timeliness, technical proficiency, and his ability to multitask. 

B.S., THE PENNSYLVANIA STATE UNIVERSITY