ARIZONA
Henry & Horne acquires valuation firm
Details: Henry & Horne has acquired Phoenix-based Ringel Business Valuation Services for undisclosed terms. Gary Ringel now serves as managing director of H&H's Valuation and Litigation Support Services Group. A 110-person firm, Henry & Horne has three Arizona offices in Tempe, Scottsdale and Casa Grande.
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COLORADO
RubinBrown expands to Denver
Details: St. Louis-based accounting firm RubinBrown has expanded westward by combining with Denver-based Saltzman Hamma Nelson Massaro.
RubinBrown chairman James Castellano noted that he had been looking to expand the firm to a third regional office since expanding to Kansas City in 2005. The combined entity, which will operate under RubinBrown's name, will have 375 employees, and three offices in Denver, St. Louis, and Kansas City, Mo.
SHNM began as Hamma and Nelson PC, Denver's oldest CPA firm, in the 1890s. Its managing partner, Gregory Osborn, will continue in his current role as managing partner of the Denver office. Brian Frevert, James Massaro, Meyer Saltzman, Frank Seffinger and Russell White will continue as partners with RubinBrown.
FLORIDA
Orlando CPA firms merge
Details: Averett Warmus Durkee has merged with Osburn, Henning and Co. to form Averett Warmus Durkee Osburn Henning CPAs. The firm's executive committee will consist of Tom Durkee, Ed Hofma, Ron Person, Steve Petosa and Jim Warmus. Warmus will serve as CEO.
Financial terms of the merger were not disclosed. The combined firm will have nearly 100 employees, with Averett contributing 63 employees and Osburn 36.
KENTUCKY
Dean Dorton Ford combines with Cotton + Allen
Details: Kentucky CPA firms Dean Dorton Ford and Cotton + Allen plan to merge by the end of the year. The combined firm will be known as Dean Dorton Allen Ford. It will have 160 employees, with 100 in Lexington and 60 in Louisville.
Financial terms of the transaction were not disclosed.
MARYLAND
cbiz acquires retirement consultancy
Details: cbiz has acquired South Winds Inc., a Baltimore-based retirement consulting firm, which does business as Benexx and provides 401(k) and other qualified retirement plan services to over 400 small and midsized companies nationally. Benexx has nine associates and recorded approximately $1.9 million in revenue during the past 12 months.
NEW MEXICO
Powerball leads to M&A
Details: Two years after winning a $206.9 million Powerball jackpot, Ron Miller has sold his Roswell-based CPA firm Miller & Associates to Accounting & Consulting Group LLP. Miller and his son and partner Ryan Miller, along with other family members, are sharing in the proceeds of the jackpot, whose cash payout option netted them $102.9 million after taxes. The deal will give Albuquerque-based ACG a sixth office in the state.
PACIFIC NORTHWEST
LarsonAllen and LeMaster Daniels
Details: LarsonAllen is expanding its reach to the Pacific Northwest by merging with Spokane, Wash.-based LeMaster Daniels. (For more, see our cover story.)






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