Luis O. Rivera, Partner

Luis O. Rivera is currently a Partner at the MRW Consulting Group^® specializing in white collar crime litigation support, international and domestic investigative services, civil and criminal tax controversy, anti-money laundering and bank secrecy act services, financial fraud investigations and law enforcement training and reviews.

At the MRW Consulting Group^®, Luis has serviced numerous clients in the areas of voluntary disclosures, civil fraud matters, tax controversy issues, and forensic support on criminal and civil tax and fraud cases to include mortgage fraud, contract disputes cases, and business consulting.

Prior to the MRW Consulting Group^®, Luis worked in a Public Accounting firm in South Florida in the Advisory Services Division. At the firm, Luis worked on tax related matters including matrimonial cases, tax audits, litigation support and collection and criminal tax matters. Luis also worked on contract dispute cases providing forensic expertise. In addition, Luis expanded the Firm's practice to include work on Money laundering/forensic accounting matters internationally. Luis has developed criminal cases for trial and testified in various forums including US District court and administrative hearings.

Luis brings 28 years of experience with the IRS Criminal Investigation Division and the Inspector general's Office of the Agency for International Development (USAID) Luis served as Special Agent, Foreign Service officer, Supervisory Special Agent, and task force Deputy Director finally retiring as the Assistant Special Agent in Charge (ASAC) of the Miami Field Office. As ASAC in IRS Criminal Investigations, Luis provided leadership directing field operations of the field office (Miami) with over 160 employees. He provided guidance and stewardship over program implementation, and plan execution. He had investigative, administrative and approval authority over complex, multi-jurisdictional tax, money laundering (Bank Secrecy Act) and financial fraud cases covering South Florida, Puerto Rico and the US Virgin Islands. Additionally, he was responsible for implementing the IRS criminal Investigations business plan, conducting operational reviews, approving and overseeing tax fraud, white collar crime, and money laundering investigations, including undercover operations.

Luis also possesses international experience as Regional Attaché for IRS, in Bogotá, Colombia where he provided financial expertise and advice on fraud money laundering and law enforcement matters to the IRS, US Treasury and the US Embassy.

Expertise Forensic Accounting Financial Investigative Techniques Trial Support & Preparation Money Laundering Tax Fraud Investigations Black Market Peso Exchange Voluntary Disclosures White-Collar Crimes International Investigations Foreign Diplomacy Law Enforcement Management Consulting Accreditations Certified Public Accountant Certified Fraud Examiner Certified Financial Forensic Private Investigator Education Bachelor of Arts, Accounting - Rutgers University Affiliations American College of Forensic Examiners American Institute of Certified Public Accountants Association of Certified Fraud Examiners Association of Former Special Agents Puerto Rico College of Certified Public Accountants Florida Institute of Certified Public Accountants Board Member American Red Cross (Greater Palm Beach) Member of the Clara Barton Society of the American Red Cross Seminars & Lectures Association of Certified Anti-Money Laundering Specialists Florida Institute of CPAs Columbia Bankers Association Cuban-American CPA Association Florida International University Guatemala Central Bank Organization of American States Pan-American Money Laundering Conference Planned Giving Counsel of WB Quito Bankers Association

Ronald E. Wise, Partner

Ronald E. Wise is a Partner with the MRW Consulting Group^®, a firm specializing in law enforcement management consulting, forensic accounting, litigation support, and income tax controversies. He brings a vast array of experience to the firm, having served for almost 33 years with the Internal Revenue Service, Criminal Investigation and approximately two and one half years with a major South Florida public accounting firm before becoming a founding partner of the MRW Consulting Group^®. His assignments while with the IRS included Special Agent, Instructor, Supervisory Special Agent, Branch Chief, and Senior Analyst. During his career he also served as a Defensive Tactics Instructor, Firearms Instructor, and Technical Surveillance Specialist. After leaving the IRS, Ron was employed by a major South Florida public accounting firm as both a Manager and Principal for the firm.

During his law enforcement career, he conducted and managed hundreds of financial investigations including civil and criminal forfeitures, income tax, money laundering/currency, conspiracies, and RICO. These investigations included legitimate businesses as well as gambling, traditional organized crime, narcotics, public corruption, bank fraud, terrorism, corporate espionage, labor racketeering, income tax refund crimes, and various other industries. He has prepared, reviewed, and approved numerous reports recommending prosecution, and assisted Federal prosecutors during grand jury investigations and trials. He has testified numerous times during hearings, trials, and grand jury proceedings. During his Federal service, he held a Top Secret Security Clearance.

During his public accounting career, Ron completed numerous engagements including law enforcement reviews, litigation support for civil and criminal cases, civil tax controversies, damage calculations, anti-money laundering consulting for financial institutions, and a variety of other engagements.

Expertise Forensic Accounting Law Enforcement Management Consulting Forensic Accounting Instruction and Application of Financial Investigative Techniques Trial Preparation & Expert Testimony White Collar Crime Civil & Criminal Financial Cases Civil & Criminal Income Tax Cases Money Laundering Forfeitures Education Bachelor of Arts, University of North Carolina - Greensboro, NC Affiliations Enrolled Agent Associate Member, Certified Fraud Examiners Member, Association of Former Special Agents Member, Hollywood Committee of 100

Manuel E. "Manny" Marrero, LPBC
Partner

Manuel E. “Manny” Marrero is a partner with the MRW Consulting Group^®, a firm specializing in law enforcement management con- sulting, forensic accounting, litigation support, income tax controversies, Business Planning and Development, Mergers and Acquisitions, and Operational Efficiencies.

Manny is a seasoned professional with over three decades of proven experience in business development, general manage- ment, sales and marketing in international markets including Latin America, Europe, Africa and the Asia Pacific Rim. As a results-driven management professional, he successfully combines his extensive business acumen and his entrepreneurial skills to assist international organizations in solving problems, improving operations, and growing their businesses. As a Licensed Professional Business Coach (LPBC) he is an exceptional mentor

Manny possesses a keen ability to develop successful expansion plans and realize growth and profitability through the development of high performance work teams that get the job done. Previously, Manny served as Vice President of Alliance and Sales Channels for Oracle Latin America. He joined Oracle in 2006 and secured outstanding results as Director of Indirect Sales for the Caribbean Region and became the visionary for Latin America channel sales growth. He also served as President of Taffer Dynamics and Chief Operating Officer at both Taffer Dynamics and Chief Computer Distributors, Inc. As Managing Director of American Capital Ventures, Manny oversaw the firm’s investment portfolio offering business development consulting as well as A and B round capital funding to small cap companies. Prior to that, he was Vice President and General Manager for the Americas Division of Progress Software Corporation (PSC) where he was responsible for expansion operations in Mexico, Brazil, Argentina, Chile, Colombia and Venezuela. Prior to joining PSC, he was a director for Unisys Corporation where he occupied several positions of high responsibility domestically and internationally for 10 years before becoming the National Sales Manager for Parameter Driven Software (PDS).

Manny holds a Bachelor of Business Administration and a Bachelor of Science in Economics from the Inter-Americana University of Puerto Rico. He has also attended executive education business administration courses at Michigan State University, The Broad Graduate School of Management, University of Pennsylvania - The Wharton School of Business, and INCAE Business School - San Jose, Costa Rica.

Expertise Business Coaching Business Planning and Development Business Management Sales Channels and Distribution International Expansion Mergers and Acquisitions Sales Management Systems Supply Chain Management Operational Efficiencies Human Capital Support Share Holder Equity Improvement Prior Experience Vice President, Alliance and Channel Sales, Oracle Latin America Chief Operating Officer, Computer Distributors Inc. President & Chief Operating Officer, Taffer Dynamics Corp. Managing Director, American Capital Ventures Corp. Vice President and General Manager, Americas Division, Progress Software Corp. National Sales Manager, Parameter Driven Software Corp. Sales Director, Unisys Corp. Operations Supervisor, Banco Popular de Puerto Rico Education Bachelor of Business Administration, InterAmerican University of Puerto Rico Bachelor of Science in Economics, InterAmerican University of Puerto Rico Executive Education, Michigan State University, The Broad Graduate School of Management Executive Education, University of Pennsylvania, The Wharton School of Business Executive Education, INCAE Business School, San Jose, Costa Rica Affiliations National Society of Hispanic MBAs Member, Professional Business Coaches Alliance Member, Alliance of Merger & Acquisition Advisors Seminars and Lectures Channel Focus Latin America Oracle Open World Partner Forum, Speaker Progress Software User Conference, Master of Ceremonies

Gustavo O. Colella
Staff Accountant

Gustavo's broad tax experience provides the MRW Consulting Group^® with additional resources to assist our clients in a wide variety of businesses and industries. Gustavo's primary responsibilities include the preparation of numerous federal and state tax returns, assisting clients with accounting and bookkeeping matters, tax research, and preparation of compiled or reviewed financial statements.

Gustavo is a QuickBooks ProAdvisor and has earned QuickBooks certifications for 2007, 2008, 2009, 2010. Gustavo graduated from the National University of La Plata (Argentina) where he earned his Bachelor of Science in business accounting. In 2011, Gustavo earned his Master’s degree in accounting from the H. Wayne Huizenga School of Business and Entrepreneurship at Nova Southeastern University.

Gustavo is a member of the American Institute of Certified Public Accountants, Sigma Beta Delta and the International Honor Society in Business, Management and Administration. Gustavo is currently pursuing his CPA license and his Master’s degree in taxation. He is fluent in both Spanish and English.

Samantha G. Engelhardt, CPA
Staff Accountant

Samantha is skilled in tax preparation for individuals and small businesses. She has also audited governments, school districts and non-profits. She is a graduate from the University of South Carolina Darla Moore School of Business.

Jared S. Goodman
Staff Accountant

Jared S. Goodman brings years of experience in audit and litigation support to the MRW Consulting Group^®. As a semi-senior associate at a large regional public accounting firm, Jared became accomplished in several different industries and practice areas, including: general contractors, aviation, online, property management, home builders, agricultural, 401K audits, compilations, reviews, internal controls, divorce cases, Ponzi schemes, and various civil suits. Jared has also assisted with the reconstruction of financial statements for various’ regional companies as well as the process for becoming a public company, filings with the SEC and related financial reports.

Jared graduated from Lindenwood University with a BA in criminal justice with an emphasis in legal studies, and also attended Lynn University where he received an MBA with a concentration in financial valuations and investment management. He is in the process of seeking his CPA license.

Lauren Matteis, CFE
Staff Accountant

Lauren specializes in U.S. Government operations, specifically those that involve oversight, investigation, and compliance. As a Certified Fraud Examiner (CFE), she is an expert in identifying, analyzing, and investigating fraud related offenses. She is a member of Association of Certified Fraud Examiners (ACFE) and ASIS International (formerly recognized as the American Society for Industrial Security).