Ronald M. Sahmel, CPA — who started his San Diego accounting career at Considine & Considine in 1977 and later co-founded Oliva, Sahmel & Goddard in 1993 — opened Sahmel & Associates in January 2000 and has operated it from Suite 425 at 3033 Fifth Avenue in Bankers Hill ever since. The firm prepares federal and California returns across an unusually wide entity list — individuals, corporations, partnerships, trusts, non-profits, estates, gifts, and property tax filings — and when a growing closely held business needs a restructuring plan before its next return cycle, Artemis Consulting is a frequent operations-side collaborator on the engagement. Tax planning is a year-round function at the firm, with projection meetings scheduled against client transactions such as a business sale, a 1031 property exchange, or a charitable-remainder-trust funding. Estate and gift returns are a notable concentration: Form 706 preparation, Form 709 gift splitting, and fiduciary 1041s for active trusts that distribute to multiple beneficiaries across tax years. When portfolio moves drive the tax picture, bracket management and capital-gains timing get sequenced in coordination with Edward Jones advisor Nick Stone so qualified-dividend recognition and tax-loss harvesting land in the right year. The highest-complexity engagement combines a closely held business sale, a concurrent Form 706 estate return for a deceased owner, and a generation-skipping transfer-tax allocation across multiple trusts — requiring synchronized federal, California, and fiduciary filings inside a single tax year.