Partners2

Ken received his MBA (Taxation, May 1981) from Hofstra University and his BA from CW Post College, Long Island University. Prior to joining Fuller Lowenberg & Co., CPAs, P.C., Mr. Leyhane was a tax manager at several regional accounting firms as well as accumulating several years of audit experience with the technical section of the Internal Revenue Service. As director of tax services at Fuller Lowenberg & Co., CPAs, P.C., he is responsible for preparing tax savings and asset protection strategies for clients of the firm and assisting clients in implementing and administering them. He is also responsible for handling all governmental audits for clients of our firm. Ken has lectured at various tax seminars for the Suffolk Chapter of the New York State Society of CPAs as well as for other groups and organizations. Ken has been active in local civic associations and currently serves on the finance committee and parish center facilities committee of his local church.

Chris began his career in 2011 at KPMG, a "big four" audit and consulting firm. He served as the senior-in-charge auditor on multiple audit engagements before leaving the firm to join Fuller Lowenberg in 2014. He provides accounting, auditing, and taxation planning services to a diversified client base in a variety of industries including leasing, manufacturing, distribution, technology, and real estate. Chris graduated from James Madison University in Virginia with a Bachelor of Business Administration degree and a Masters of Science degree in Accounting. He is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. Chris also serves on the Board of Directors of the Child Care Council of Suffolk County.

Ryan received both his Bachelor of Science (Accounting, 2011) and Master of Business Administration (Accounting, 2013) degrees from St. Joseph's College in Patchogue, NY. In 2014, Ryan became a Certified Public Accountant and received his license to practice as a CPA in the State of New York. As a staff accountant with Fuller Lowenberg, Ryan has a broad experience that includes accounting matters, tax services, consulting and auditing (including the audit of CIRAs, Not-For-Profits, and employee benefit plans). With a concentration in taxation, he has considerable experience with corporate, partnership, individual, gifts & estates, and multi-state tax preparation. To further his knowledge and education in taxation, Ryan is pursuing a Master of Science in Taxation degree at Hofstra University. Ryan is a good standing member of the American Institute of Certified Public Accountants (AICPA) as well as the New York State Society of Certified Public Accountants (NYSSCPA).

Debra joined Fuller Lowenberg & Co., CPAs, PC as an accountant with over ten years' experience in the construction and real estate development/management industries. She has been with the firm for over twenty years. In that time, Debra's responsibilities have evolved to include tax preparation and financial statement services in addition to providing support for the Firm's IT systems and software. Debra is a Certified Public Accountant and holds a Bachelor of Science degree in Accounting from the State University of New York, College at Old Westbury. She is a member of the New York State Society of CPAs and is also a Certified QuickBooks Pro Advisor.

Tina has served as the firm's office manager since it's inception, after having previously worked with the founding partners. She brings over 25 years of administrative experience and is committed to ensuring the effective operation of the office. Tina assists in the implementation of firm policies and procedures, manages all aspects of human resources and directly handles all firm financial matters, such as accounts payable and client billing. As a graduate of Briarcliffe College, she possesses the administrative skills necessary to provide a high level of support to the firm and its clients.

Marisa has been a member of the firm since 2005 and has over 25 years of public accounting experience. She specializes in individual, fiduciary, trust, gift, and estate taxation. Her extensive estate experience includes estates consisting of closely-held businesses, life insurance, securities, retirement holdings and trusts. Marisa has also successfully handled estate Internal Revenue Service audits. Marisa holds a B.S. from the School of Business at the University of Albany (1988) and an M.S. from The School of Professional Accountancy at Long Island University, C.W. Post Campus (1991). At C.W. Post, Marisa was honored with the Dean's Award in Accounting for the top accounting graduate of her class. She is a member of both the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.