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	<title>McNair, McLemore, Middlebrooks &#38; Co., LLC</title>
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	<link>http://mmmcpa.com</link>
	<description>Macon CPA Firm</description>
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		<item>
		<title>Timing of Gain Recognition on Sale of SBA Loans</title>
		<link>http://mmmcpa.com/timing-of-gain-recognition-on-sale-of-sba-loans/</link>
		<comments>http://mmmcpa.com/timing-of-gain-recognition-on-sale-of-sba-loans/#comments</comments>
		<pubDate>Wed, 27 Apr 2011 21:40:51 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[News]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=949</guid>
		<description><![CDATA[<p>3.22.11 &#8211; Timing of Gain Recognition on Sale of SBA Loans</p><p><a href="http://mmmcpa.com/timing-of-gain-recognition-on-sale-of-sba-loans/">Timing of Gain Recognition on Sale of SBA Loans</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p><a href="http://mmmcpa.com/wp-content/uploads/2011/04/3.22.11-Timing-of-Gain-Recognition-on-Sale-of-SBA-Loans.pdf">3.22.11 &#8211; Timing of Gain Recognition on Sale of SBA Loans</a></p>
<p><a href="http://mmmcpa.com/timing-of-gain-recognition-on-sale-of-sba-loans/">Timing of Gain Recognition on Sale of SBA Loans</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New FASB Standards</title>
		<link>http://mmmcpa.com/new-fasb-standards-2/</link>
		<comments>http://mmmcpa.com/new-fasb-standards-2/#comments</comments>
		<pubDate>Wed, 27 Apr 2011 20:44:32 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[News]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=936</guid>
		<description><![CDATA[<p></p><p><a href="http://mmmcpa.com/new-fasb-standards-2/">New FASB Standards</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p><a href="http://mmmcpa.com/wp-content/uploads/2011/04/New-FASB-Standard.jpg"><img class="alignnone size-large wp-image-941" title="New FASB Standard" src="http://mmmcpa.com/wp-content/uploads/2011/04/New-FASB-Standard-1024x649.jpg" alt="" width="906" height="574" /></a></p>
<p><a href="http://mmmcpa.com/new-fasb-standards-2/">New FASB Standards</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Sidney E. Middlebrooks</title>
		<link>http://mmmcpa.com/sidney-e-middlebrooks/</link>
		<comments>http://mmmcpa.com/sidney-e-middlebrooks/#comments</comments>
		<pubDate>Fri, 03 Dec 2010 03:18:05 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Partner Profiles1]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=658</guid>
		<description><![CDATA[<p>Sid has been with our firm since 1965, specializing in income taxation, estate planning and retirement plan administration. His practice is particularly geared toward providing these services to physicians, attorneys and other professionals. He is currently a member of the Macon Estate Planning Council and the Estate, Gift and Trust Section of the Georgia Society [...]</p><p><a href="http://mmmcpa.com/sidney-e-middlebrooks/">Sidney E. Middlebrooks</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p>Sid has been with our firm since 1965, specializing in income taxation, estate planning and retirement plan administration.  His practice is particularly geared toward providing these services to physicians, attorneys and other professionals.  He is currently a member of the Macon Estate Planning Council and the Estate, Gift and Trust Section of the Georgia Society of Certified Public Accountants.</p>
<div class="learnmore1"><strong><a href="mailto:smiddlebrooks@mmmcpa.com">Email Sid</a><br />
</strong></div>
<p><a href="http://mmmcpa.com/sidney-e-middlebrooks/">Sidney E. Middlebrooks</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Ray C. Pearson</title>
		<link>http://mmmcpa.com/ray-c-pearson/</link>
		<comments>http://mmmcpa.com/ray-c-pearson/#comments</comments>
		<pubDate>Fri, 03 Dec 2010 03:17:47 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Partner Profiles1]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=656</guid>
		<description><![CDATA[<p>After obtaining his Masters of Accounting from the University of Georgia, Ray began his career in public accounting with the firm currently known as KPMG. He joined McNair, McLemore, Middlebrooks &#038; Co., LLC in 1975. His areas of primary practice are community banks ,commercial enterprises and farms. Email Ray</p><p><a href="http://mmmcpa.com/ray-c-pearson/">Ray C. Pearson</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p>After obtaining his Masters of Accounting from the University of Georgia, Ray began his career in public accounting with the firm currently known as KPMG.  He joined McNair, McLemore, Middlebrooks &#038; Co., LLC in 1975.  His areas of primary practice are community banks ,commercial enterprises and farms.</p>
<div class="learnmore1"><strong><a href="mailto:rpearson@mmmcpa.com">Email Ray</a><br />
</strong></div>
<p><a href="http://mmmcpa.com/ray-c-pearson/">Ray C. Pearson</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>J. Randolph Nichols</title>
		<link>http://mmmcpa.com/j-randolph-nichols/</link>
		<comments>http://mmmcpa.com/j-randolph-nichols/#comments</comments>
		<pubDate>Fri, 03 Dec 2010 03:17:33 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Partner Profiles1]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=654</guid>
		<description><![CDATA[<p>Randy has been associated with our firm since 1976. His primary areas of expertise include electric and telephone cooperatives, trade associations and long-term care. Prior to his association with the firm, Randy worked in the electric utility industry. Email Randy</p><p><a href="http://mmmcpa.com/j-randolph-nichols/">J. Randolph Nichols</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p>Randy has been associated with our firm since 1976.  His primary areas of expertise include electric and telephone cooperatives, trade associations and long-term care.  Prior to his association with the firm, Randy worked in the electric utility industry.</p>
<div class="learnmore1"><strong><a href="mailto:rnichols@mmmcpa.com">Email Randy</a><br />
</strong></div>
<p><a href="http://mmmcpa.com/j-randolph-nichols/">J. Randolph Nichols</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>William H. Epps, Jr.</title>
		<link>http://mmmcpa.com/william-h-epps-jr/</link>
		<comments>http://mmmcpa.com/william-h-epps-jr/#comments</comments>
		<pubDate>Fri, 03 Dec 2010 03:17:07 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Partner Profiles1]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=652</guid>
		<description><![CDATA[<p>Bill has been with the firm since 1976. He specializes in income tax matters for corporations and individuals and performs audits primarily for governmental and nonprofit entities. Email Bill</p><p><a href="http://mmmcpa.com/william-h-epps-jr/">William H. Epps, Jr.</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p>Bill has been with the firm since 1976.  He specializes in income tax matters for corporations and individuals and performs audits primarily for governmental and nonprofit entities.</p>
<div class="learnmore1"><strong><a href="mailto:bepps@mmmcpa.com">Email Bill</a></strong></div>
<p><a href="http://mmmcpa.com/william-h-epps-jr/">William H. Epps, Jr.</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Raymond A. Pippin</title>
		<link>http://mmmcpa.com/raymond-a-pippin/</link>
		<comments>http://mmmcpa.com/raymond-a-pippin/#comments</comments>
		<pubDate>Fri, 03 Dec 2010 03:16:19 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Partner Profiles1]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=651</guid>
		<description><![CDATA[<p>Ray has been associated with our firm since 1978 and has been a partner since 1984. He specializes in business valuations as well as income and estate tax matters. In addition to being a Certified Public Accountant, he also holds designations of Accredited in Business Valuations (ABV), Certified Valuation Analyst (CVA) and Certified in Financial [...]</p><p><a href="http://mmmcpa.com/raymond-a-pippin/">Raymond A. Pippin</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p>Ray has been associated with our firm since 1978 and has been a partner since 1984.  He specializes in business valuations as well as income and estate tax matters.  In addition to being a Certified Public Accountant, he also holds designations of Accredited in Business Valuations (ABV), Certified Valuation Analyst (CVA) and Certified in Financial Forensics (CFF).  He is a director and active member of several professional and community organizations on both a local and statewide basis.</p>
<div class="learnmore1"><strong><a href="mailto:rpippin@mmmcpa.com">Email Ray</a><br />
</strong></div>
<p><a href="http://mmmcpa.com/raymond-a-pippin/">Raymond A. Pippin</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Jerry A. Wolfe</title>
		<link>http://mmmcpa.com/jerry-a-wolfe/</link>
		<comments>http://mmmcpa.com/jerry-a-wolfe/#comments</comments>
		<pubDate>Fri, 03 Dec 2010 03:16:01 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Partner Profiles1]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=649</guid>
		<description><![CDATA[<p>Jerry has practiced accounting with the firm since 1981. He has substantial accounting and auditing experience in healthcare and nonprofit organizations, HUD and RD programs and employee benefit plans. He is responsible for leading the firm’s Employee Benefit Plan Audit Group and is the designated partner for the AICPA Employee Benefit Quality Center. Jerry is [...]</p><p><a href="http://mmmcpa.com/jerry-a-wolfe/">Jerry A. Wolfe</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p>Jerry has practiced accounting with the firm since 1981. He has substantial accounting and<br />
auditing experience in healthcare and nonprofit organizations, HUD and RD programs and<br />
employee benefit plans. He is responsible for leading the firm’s Employee Benefit Plan Audit<br />
Group and is the designated partner for the AICPA Employee Benefit Quality Center.</p>
<p>Jerry is member of the AICPA and the Florida and Georgia Societies of CPAs.</p>
<div class="learnmore1"><strong><a href="mailto:jwolfe@mmmcpa.com">Email Jerry</a><br />
</strong></div>
<p><a href="http://mmmcpa.com/jerry-a-wolfe/">Jerry A. Wolfe</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>W.E. Barfield, Jr.</title>
		<link>http://mmmcpa.com/w-e-barfield-jr/</link>
		<comments>http://mmmcpa.com/w-e-barfield-jr/#comments</comments>
		<pubDate>Fri, 03 Dec 2010 03:15:41 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Partner Profiles1]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=647</guid>
		<description><![CDATA[<p>Ed has practiced as a Certified Public Accountant since 1973 and has been associated with our firm since 1988. Specializations include income and estate tax along with governmental auditing and accounting. Email Ed</p><p><a href="http://mmmcpa.com/w-e-barfield-jr/">W.E. Barfield, Jr.</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p>Ed has practiced as a Certified Public Accountant since 1973 and has been associated with our firm since 1988.  Specializations include income and estate tax along with governmental auditing and accounting.</p>
<div class="learnmore1"><strong><a href="mailto:ebarfield@mmmcpa.com">Email Ed</a><br />
</strong></div>
<p><a href="http://mmmcpa.com/w-e-barfield-jr/">W.E. Barfield, Jr.</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Howard S. Holleman</title>
		<link>http://mmmcpa.com/howard-s-holleman/</link>
		<comments>http://mmmcpa.com/howard-s-holleman/#comments</comments>
		<pubDate>Fri, 03 Dec 2010 03:15:21 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Partner Profiles1]]></category>

		<guid isPermaLink="false">http://mmmcpa.com/?p=645</guid>
		<description><![CDATA[<p>Howard has been with the firm since 1978. He specializes in individual, estate and corporate taxation as well as bookkeeping, payroll and accounts payable services for businesses. Email Howard</p><p><a href="http://mmmcpa.com/howard-s-holleman/">Howard S. Holleman</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></description>
			<content:encoded><![CDATA[<p>Howard has been with the firm since 1978.  He specializes in individual, estate and corporate taxation as well as bookkeeping, payroll and accounts payable services for businesses.</p>
<div class="learnmore1"><strong><a href="mailto:hholleman@mmmcpa.com">Email Howard</a><br />
</strong></div>
<p><a href="http://mmmcpa.com/howard-s-holleman/">Howard S. Holleman</a> is a post from <a href="http://mmmcpa.com">McNair, McLemore, Middlebrooks &amp; Co., LLC - Macon CPA Firm</a></p>]]></content:encoded>
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