Sandra M. Shell, CPA/ABV, CVA has over forty years of experience in public accounting. Her

work has included financial statements analysis, financial projections of business operations,

managerial consulting, all areas of taxation including trusts and estates, preparation of business plans,

and business valuations for gifting and estate planning. Sandra is a tax partner with the Santa Fe,

NM office of Carr, Riggs & Ingram, LLC (a top 25 accounting firm in the nation).