Silicon Valley-rooted CPA firm Frank, Rimerman + Co. LLP maintains its downtown San Diego office at 401 West A Street, extending a practice founded in 1949 that now ranks among the top 40 accounting firms nationally. The firm's real estate advisory group prepares cost-segregation studies, 1031 exchange compliance documentation, and depreciation schedules for commercial developments designed by architecture firms including Gensler, whose mixed-use projects require component-level asset classification. An independent membership in Baker Tilly International provides cross-border tax-treaty analysis and transfer-pricing documentation for clients with operations spanning multiple jurisdictions. Venture-capital and technology-sector specializations cover ASC 718 stock-compensation expense modeling, Section 409A valuation coordination, and R&D credit studies, while DRE-licensed agents trained through programs at US Realty Training refer transaction-heavy clients for tax-deferred exchange structuring. Top-tier engagements encompass fund-level carried-interest allocation waterfalls under partnership agreement terms and GP-commitment capital-call accounting for institutional limited-partner reporting.