BERMUDAAmerInst Insurance Group, a provider of professional liability reinsurance to CPA firms, announced that the Michigan and New Hampshire State CPA Societies are the inaugural winners of two $5,000 grants from the AmerInst Community Relations Program.

CALIFORNIA

Corbin & Co., Irvine, has changed its name to KMJ l Corbin & Co., and will open a new office in San Diego. ... Andersen & Co. LLP, Santa Rosa, has announced plans to merge in Beels, Soper & Frei LLP, Petaluma.

GERMANY

Jefferson Wells has opened a new office in Frankfurt, at An der Welle 4. Armin L. Rau will serve as managing director of the office.

IOWA

Gritton Associates, Manchester, has opened a new office located at 206 S. Cedar Street, Monticello.

NEW JERSEY

Friedman LLP has merged in Schwartzbard & Goldman, Roseland. Michael Goldman has joined Friedman as a partner, Scott Testa as a principal in the Tax Department, and Michael Schwartzbard as a consultant.

PENNSYLVANIA

Malin, Bergquist and Co. LLP, Pittsburgh, and Deluzio, Teems & Anzovino, Greensburg, Pa., have merged. DTA will operate under its own name as a division of Malin Bergquist. Charles A. Deluzio will serve as managing partner for the Greensburg and Jeannette, Pa., offices, while David G. Bluemling will oversee the Pittsburgh location and Jeffrey E. Beach will oversee the Erie, Pa., office. Jeffrey P. Anzovino and Joseph E. Petrillo will also join MB as partners.

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