4100 Newport Place Drive,
Third Floor
Newport Beach, CA 92660
949-222-2999
F: 949-222-2989
W: www.squarmilner.com
E:mtrelles@squarmilner.com
Area of Focus
Manny Trelles is a Partner in Squar Milner’s Tax Department and Partner-in-Charge of Squar Milner’s Real Estate Tax Services. He has served the tax structural and accounting needs of many public and private residential and commercial real estate developers, REITs, property and community developers, managers and operators along with experience and exposure to manufacturing and high tech companies. His range of experience includes creative transaction structuring for Partnerships, Limited Liability Companies and REITs, 263A capitalized cost minimization analysis along with consulting and identification of optimal tax accounting methods and periods as they relate to revenue recognition and expense acceleration techniques.
Business Experience
Prior to joining Squar, Milner, Peterson, Miranda & Williamson, LLP, Mr. Trelles served as a Tax Partner in the National Comprehensive Tax Services Group of Deloitte & Touche, LLP where he performed Strategic Tax Reviews which consisted of the identification and implementation of beneficial tax accounting periods and methods along with advising clients with respect to the optimal organizational and operational structures as it relates to asset acquisitions and dispositions. Specifically, this guidance has involved transactional structuring that entails corporate and partnership reorganizations in order to optimize the taxpayers’ tax position.
His accomplishments include assisting various developer groups in the reorganization of the group’s holdings in order to optimize capital gain reporting positions along with assisting developers and homebuilders with income deferral and expense acceleration techniques. Mr. Trelles has expertise in analyzing construction costs and other fixed assets for the identification of embedded deductible costs including capitalized indirect costs.
Prior to his involvement in the Comprehensive Tax Services Group of Deloitte and Touche, LLP, Mr. Trelles was a Partner in the Real Estate Group of Deloitte and Touche, LLP after spending 8 years with the E&Y Kenneth Leventhal Real Estate Group.
Professional License and Accreditation
• Certified Public Accountant, California
• Member, American Institute of Certified Public Accountants
• Member, California Society of Certified Public Accountants
Publications
• “StarBox vs. Tax Reduction Strategies,” Orange County Business Journal, May 2005
Education
• Bachelor of Science, Accounting, California Polytechnic State University at Pomona
• Master of Business Administration, University of Southern California
• Master of Business Taxation, University of Southern California
