As managing partner and leader of the firm’s consulting division, Efroim Fasten brings over 20 years of experience, advising clients in matters ranging from tax compliance to business consultation and assurance services. His areas of expertise include real estate, manufacturing, distribution and beyond.

To satisfy each business’ unique needs, Efroim identifies ways to improve control while uncovering new opportunities for operational improvement. He also counsels and supports clients on diverse tax and compliance matters.

As a consultant, Efroim assists S corporations, limited liability companies and flow-through entities with tax planning and year-round projections. He also works with closely held family-owned businesses and commonly controlled businesses, advising them on purchases and sales.

Serving as an industry authority for over 18 years, Moti Halberstam acts as managing partner and leader of the firm’s tax practice. Focusing on tax matters for both corporate and individual entities, he assists clients with a wide range of services including consulting, tax planning, structuring, as well as compliance issues for individuals, companies and trusts.

Moti not only excels in the real estate and healthcare industries; he also boasts extensive experience supporting professional firms, closely-held businesses, not-for-profits and individual clients.

He often serves as a point person in his clients’ financial dealings, advising and helping them to mitigate tax burden and grow their wealth.

With over 15 years of experience, partner Jeffrey Eisenstein provides clients with expert tax and business consulting. He focuses on building strong client relationships and is known for his dedication. Jeff leverages his creativity and problem-solving skills to find solutions for a diverse roster of clients.

When it comes to accounting and tax advisory, Jeff’s specialties cover a variety of industries and clients including real estate, retail, wholesale, professional services and not-for-profit. At FHLLP, he is the in-house authority on international taxation planning and compliance for businesses and individuals alike.

As leading partner of auditing and assurance, David Stern has been helping clients achieve their financial goals for over 15 years. David’s extensive accounting experience enables him to oversee all of our assurance engagements across a broad spectrum of industries including healthcare, real estate, HUD, manufacturing, wholesale, not-for-profit and more. He also specializes in employee benefit plans.

With David at the helm, our assurance group has excelled at developing deep client relationships and providing all-around outstanding service.

Aside from his membership with the AICPA and New York State Society of CPAs, David is a member of the NYSSCPA’s Employee Benefits Committee and Not-For-Profit Committee. He is often invited to present at seminars and workshops and has been an annual speaker at the AICPA’s Employee Benefit Plan Conference for several years.

Jacob is a seasoned accountant with 15 years of experience in public accounting, providing top-tier tax planning and compliance services to high net-worth individuals, family offices, and companies across various industries. Since 2019, he has been a valuable member of the firm, working closely with clients to deliver exceptional service and collaborating with other service providers as needed. He is a true generalist with expertise in all areas of taxation, including high net-worth, corporate, partnership, trust and derivatives, REITs, international, not-for-profits, UBTI, and more. His extensive technical knowledge and expertise strengthen the firm's service offerings and add significant value to the client base.

Before joining the firm, Jacob was a manager at Ernst & Young LLP, where he oversaw tax compliance for international and domestic real estate and infrastructure funds and provided transactional planning and advisory services for complex partnership structures. Prior to that, he has also managed tax compliance and reporting for Public and Private Real Estate Investment Trusts (REITs), including REIT testing, year-end dividend reporting, and tax due diligence for real estate purchases.