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Christopher B. Besten, CPA

Christopher B Besten CPA Partner-MOTAreas of Expertise
Chris works primarily with owners of small businesses and flow-through entities in a variety of operational consultations, tax planning, and tax compliance engagements. Chris’ main focus is business taxation for s-corporation and partnership entities, and complex individual returns.

Professional Experience
Chris began his career in public accounting with the firm’s predecessor in January of 2006. Chris became a partner in January of 2013. In addition to his tax practice, Chris has worked on numerous civil litigation cases involving fraud and forensic accounting. He also has experience with audit and review engagements in the small business sector with a focus in the equine and oil & gas industries.


Education and Certifications

  • Bachelor of Science in Accounting; University of Kentucky
  • Bachelor of Business Administration in Management; University of Kentucky
  • Certified Public Accountant

Professional Associations

  • American Institute of Certified Public Accountants
  • Kentucky Society of Certified Public Accountants
  • The Referrals Group:  LEX8
  • Rotaract of Lexington (Alumni & Former Treasurer)
  • Alpha Kappa Psi business fraternity (Alumni)

Significant Recent Professional Education

  • AICPA National Tax Conference (Washington, DC) – November 2016
    • Real Estate and Its Ever-Changing Tax Landscape
    • Advanced Partnership Topics of the Day
    • Issues and Opportunities Affecting S Corporations and Their Shareholders
    • Retirement Plans for Small Business Entities
    • Federal Income Tax Update
    • Data Compromises: The Next Gold Rush
  • AICPA National Tax Conference (Washington, DC) – November 2015
    • The Affordable Care Act: Where Are We Now?
    • Partnership Allocations & Disguised Sales
    • Trust & Estate Elections and Terminations: Overlooked Planning Strategies
    • S Corporation Practice Matters, Planning Opportunities, and What’s New
    • Mining Opportunities in the Real Estate Tax Provisions
    • Major Challenges Facing the IRS Today
    • Real Life Identity Theft Experiences: Prevention & Repair
    • Retirement Planning Update
  • AICPA National Tax Conference (Washington, DC) – November 2014
    • Retirement Options for Small Businesses
    • Federal Income Tax Update
    • Top Income Tax Challenges Facing the Real Estate Industry
    • Net Investment Income Tax Update
    • Fiduciary Income Tax Update
    • Meeting the Out-of-State Income Tax Filing Responsibilities
    • Partnership Update
  • AICPA National Tax Conference (Washington, DC) – November 2013
    • Passive Activity Real Estate Issues
    • Return of the C Corporation?
    • Working With the 3.8% Tax on Net Investment Income
    • Preparing Form 1041 for a Trust or Estate Owning a Pass-Through Entity
    • Individual Tax Update
    • Defining a Limited Partner in a World of Limited Liability Entities
    • Partner Allocations: Profits, Losses and Cash
  • AICPA National Tax Conference (Washington, DC) – November 2012
  • AICPA National Forensic & Valuation Services Conference (Orlando, FL) – November 2012
  • AICPA National Tax Conference (Washington, DC) – November 2011
  • AICPA National Tax Conference (Washington, DC) – October 2010

Civic and Community Involvement
Chris serves as treasurer for the Chevy Chase Neighborhood Association.  The organization exists to serve as a resource for its members and to provide protection and representation for one of Lexington’s oldest and most treasured neighborhoods.  Chris co-founded Rotaract of Lexington in January of 2008. Rotaract is an organization of young professionals and students that are committed to service, leadership, and professional development, and is an affiliated entity of Rotary International, sponsored locally by Rotary Club of Lexington. Chris served as the Treasurer and Finance Committee Chair from January 2008 until January 2012 and is still an active member today. During his time as Treasurer he assisted in numerous fundraising events which yielded donations to various local and international non-profit charities.

Contact Chris:
e:  chris@ebdcpa.com
p:  859.254.4427