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. At SAS, Elizabeth is responsible for the oversight of all abandoned and unclaimed property examinations conducted. Elizabeth leverages her unique past experiences of working with the holder community and conducting unclaimed property reviews on behalf of the states to conduct fair, efficient, and comprehensive examinations

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. Matthew also oversees SAS’s participating state examination team.

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 solely conducting participating state examinations from start to finish, 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. Thanks to her unique knowledge, Jennifer is responsible for developing new best practices and guides for SAS to better optimize the unclaimed property examination process.

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 over nine years of experience as an unclaimed property auditor. Randy hold’s his bachelor’s degree in Finance from Bloomsburg University. At SAS, Randy oversees unclaimed property examinations as well as general SAS team structures. Randy also performs trainings for firm members and client states and has a key role in developing updates to SAS processes and methodologies. Randy develops onboarding materials for all new hires as well as automation tools for workflow optimization. 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

COMPLIANCE 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 over 25 years of experience working in auditing, accounting, and public accounting. Brian holds a bachelor’s degree in business administration with a specialization in accounting from Rowan University. Before SAS, Brian worked for eleven years as a forensic accountant specializing in investigating and evaluating business interruption and employee dishonesty insurance claims.  Brian also has several years of experience working in public accounting; working to prepare financial statements, review and prepare tax returns, and conduct external audits. At SAS, Brian leads several complex unclaimed property examinations and performs oversight on all examinations run by members of his team.  Brian’s examinations benefit from his professionalism, organizational skills, and attention to detail.  In addition to managing several examinations, Brian assists with training and development, and mentoring new staff auditors.

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

Xavier Perez

ASSOCIATE GENERAL COUNSEL AND MANAGER OF LEGAL AFFAIRS

Xavier is an attorney with four years of unclaimed property experience. Xavier holds both his bachelor’s degree and J.D. from Temple University. 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. At SAS, Xavier is responsible for providing legal support, drafting and reviewing commercial contracts (including non-disclosure and settlement agreements) and drafting response memorandums to legal arguments made by Holders and their Advocates, as well as researching relevant corporate, constitutional, and unclaimed property legal matters that arise during examinations.

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

Jillee Tung

SENIOR MANAGER

Jillee has seven years of unclaimed property auditing experience with SAS.  Jillee has prior tax experience having worked with a bookkeeping, accounting, and tax firm where she filed sales tax, processed payroll, and worked directly with clients to prepare, analyze, and review financial statements.  Jillee holds her bachelor’s degree in business administration with a focus on accounting from Temple University. In addition to her Senior Audit Manager responsibilities such as managing unclaimed property examinations from start to finish and communicating with Holders and Advocates on a regular basis, Jillee also assists with training and development, and mentoring new staff auditors. Jillee has also performed trainings for our client states and helped our clients develop best practices for their unclaimed property programs.

B.S.,  TEMPLE UNIVERSITY

Steven Valerio

SENIOR MANAGER

Steve is one of the longest-serving SAS employees with over thirteen years of experience working as an unclaimed property auditor.  As a Senior Manager, Steve runs several unclaimed property exams from start to finish and provides oversight on many others. During his time at SAS, Steve has encountered and completed many complex exams of all types of Holders from many different industries. Steve also takes an active role in the onboarding of new staff members. Steve’s exams benefit from his attention to detail, timeliness, technical proficiency, and his ability to multitask. 

B.S., THE PENNSYLVANIA STATE UNIVERSITY