12 A Blooming Career

While her first job was working at a rhododendron farm , you might say that the seeds of 2023-24 CalCPA Chair Meredith Johnson ’ s CPA career were planted early in life . And from those early days , her career has definitely blossomed .

3 Servant Leadership

The practice of servant leadership has been a characteristic of CalCPA member leaders for some time as they step up daily to lead their firms , companies , communities and the profession . DENISE LeDUC FROEMMING , CPA

9 International Finances

As taxpayers become more global , the complexity of their financial matters increases . Here are some tips to help clients through cross-border financial issues . STEVEN GELLER , CPA

16 Recession Protection

Protecting your or your client ’ s small business against a pending recession might seem like an overwhelming or even impossible task , but it is an important step that every adviser and entrepreneur must think about . MICHAEL B . ALLMON , CPA

22 Gift Tax Exemptions

Our experts walk you through the role of — and importance of — business valuations when it comes to lifetime gift tax exemptions . THOMAS R . OHLGREN , CPA & JANETTE BROOKS , CPA

californiacpa . calcpa . org Volume 92 , No . 2 , August 2023

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2 CALIFORNIA CPA AUGUST 2023 www . calcpa . org