About Us

Our Experts Are the Perfect Fit

Our firm’s greatest asset is the intellectual capital our people have developed over decades, and yet it’s our ability to also deliver personalized attention that moves clients to stay with us year after year.

We often hear that AbitOs provides the best of both worlds: the responsiveness and attention to detail of a smaller firm, combined with the resources and experience of a national network of experts. Meet the people who make our proven multidisciplinary approach possible.


    Member of CPAmerica

    An accounting association made up of independent certified public accounting firms that’s built on four key goals: to continuously improve; to strengthen relationships among member firms; and to bring prestige to firms both domestically and internationally. As a member of the eighth largest global accounting network Crowe Global, CPAmerica expands to over 200 independent accounting and advisory services firms in 130 countries, and has a combined firm revenue of $4.3 billion. Learn more about CPAmerica at www.cpamerica.org.

    Meet Our Partners

    Raimundo Lopez-Lima Levi Managing Partner

    Raimundo Lopez-Lima Levi is the founder of AbitOs based out of Coral Gables in Miami, Florida. He is a Florida certified public accountant (CPA), certified valuation analyst (CVA) and also certified in financial forensics (CFF). With over two decades of experience, Mr. Levi has served as an auditor and tax adviser to both public and private companies in the United States with both domestic and overseas operations.

    Mr. Levi has extensive experience conducting internal and external financial investigations for both domestic and international entities, both civil and criminal, individual and corporate. He currently serves as tax adviser to several multinational firms engaged in commercial real estate throughout the United States, Europe, Caribbean, Middle East and Latin America. Mr. Levi has conducted various operational audits, efficiency studies and studies of internal control structures for both domestic and foreign companies as well as translations of International Accounting Standards to the United States Generally Accepted Accounting Principles. He also has experience in the preparation of financial affidavits, calculations of alimony, conducting financial investigations and valuations in matrimonial matters.

    Mr. Levi holds a Bachelor of Science in Accounting from Florida International University and a Master’s degree in accounting from St. Thomas University. He is a member of the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA), the Association of Certified Fraud Examiners (ACFE) and the National Association of Valuation Analysis. He is admitted to practice in Florida and Texas.

    Eric Glinsky Partner

    Eric Glinsky is Partner at AbitOs and is a Florida Certified Public Accountant (CPA). Mr. Glinsky graduated in 1998 from Florida State University with a Bachelor’s degree in Accounting. During his studies, he worked for a non-profit taxpayer advocacy organization which focused on serving low-income taxpayers. In 2010, he graduated magna cum laude with his Master’s in Taxation from Nova Southeastern University, then obtained his CPA license in March 2012.

    Prior to joining the firm, Mr. Glinsky was Managing Shareholder at Glinsky CPA Group, P.A., a full-service tax, accounting and business consulting firm located in Miami. The firm merged with what is now AbitOs in January 2017.

    Mr. Glinsky is a member of various professional associations, including the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA) and the Cuban-American CPA Association (CACPAA). He lives in Boca Raton, Florida, with his wife and three children.

    Alberto F. Guzman Partner

    Alberto F. Guzman, Certified Public Accountant and Certified Forensic Accountant, has extensive knowledge and experience in cross-border business operations, particularly international, federal and state taxation. Having practiced for over 17 years with local and international firms, he has particular knowledge of financial and tax strategies for foreign investments into the U.S. Alberto’s unique professional experience includes serving Latin American, Asian and European companies. He also advises domestic and foreign based businesses and investors on their out-bound and in-bound ventures, focusing on the U.S. tax impact. Furthermore, he advises high net worth individuals, closely held businesses, Partnerships, C Corporations and S Corporations. Alberto’s practice areas include Federal and State taxation, as well as Estate and Gift planning and taxation, Business Counseling and International Tax Planning. Alberto’s has experience providing reporting, tax, consulting and accounting services in the fields of:

    • Real Estate
    • Law Firms
    • Insurance / Reinsurance
    • Restaurant and Hospitality
    • Medical Practices
    • Architecture, Engineering
    • Retail
    • Manufacturing
    • International Business

    Alberto graduated from Florida International University in 1999, where he received a Bachelor degree in Accounting. In 2001, he earned his Master of Science in Taxation from Florida International University. Alberto worked with domestic and international private entities as the Managing Controller and Chief Financial Officer (CFO) managing over 275 employees in 25 locations before founding and managing Guzman & Guzman, P.A. in 2000. Alberto’s professional memberships, licenses and community affiliations include:

    • Certified Public Accountant – CPA – State of Florida
    • Certified Forensic Accountant
    • Series 6 NASD Securities License
    • Florida Life, Heath and Variable Annuity License
    • Member of Florida Institute of Certified Public Accountants
    • Member of American College of Forensic Examiners International
    • President/Secretary/Treasurer Business Networks International (BNI)

    Meet Our Directors




    Luis Barahona has more than 16 years in business valuation, having performed more than 300 business valuations, which included privately-held and publicly traded companies, as well as family limited partnerships.  Mr. Barahona has performed valuation work for corporate planning, tax and estate planning economic damages and sales of business interests in several industries, including healthcare, automotive, manufacturing, technology, telecommunications and restaurants. In addition, Mr. Barahona has performed fair value measurements (ASC 805) for several U.S. companies, which included valuation of various intangible assets.

    Also, Mr. Barahona is well versed in Transfer Pricing engagement, having assisted companies in Latin America and in Europe in preparing Transfer Pricing Studies.

    Before joining Abitos, PLLC, Mr. Barahona was the Senior Manager of Business Valuation of a prestigious CPA firm in South Florida. In that capacity, Mr. Barahona managed the totality of the business valuation engagement and participated in the teams in charge of preparing Quality of Earnings. In addition, he gained experience in Forensic Accounting engagements that involved representations in Stock Purchase Agreements.

    Prevsiously, Mr. Barahona was the CFO of a successful international telecom company, in which his contribution and experience in business strategy and valuation were essential to reorganize the finance function, as well as solidify the corporate governance of the company.  Those elements were key to complete the acquisition of its U.S. affiliate as well as achieve this company’s target in terms of sales, profits and value.  He was part of the valuation and negotiation team of the acquisition of this company’s U.S. affiliate and was a key employee for the integration of the operations of both companies.

    Prior to his CFO role, Mr. Barahona was the former valuation manager of a prestigious South Florida CPA firm.  In this capacity, he performed a large number of business valuation for both U.S. and international firms in various industries. He also performed valuation of intangible assets for financial reporting as well as for acquisition and transfer purposes.

    In his early years, Mr. Barahona was the Head of Equity Research for Investa Stock Brokerage, a prestigious Peruvian boutique investment bank in Peru. In this position, he performed business valuation for public companies in the Mining, Brewing and Energy sectors. He was also involved in primary and secondary offerings of equity and fixed income instruments in the Peruvian Stock Market.

    Mr. Barahona is a graduate of the William E. Simon School of Business Administration, where he received his Masters in Business Administration (MBA), with specialization in Finance and Corporate Accounting.  He also obtained his bachelor degree in Industrial Engineering from the prestigious Pontifical Catholic University of Peru.

    Mr. Barahona has been involved with the U.S. Red Cross in Connecticut and in Mexico.


    –          Business Valuation for estate and gift tax purposes

    –          Valuation of intangible assets

    –          Valuation of international companies

    –          Transfer Pricing

    –          Valuation for Merger and Acquisitions

    –          Quality of Earnings


    • Board Member of the American Society of Appraisers (ASA) – Miami Chapter
    • Member of the National Association of Forensic Economics
    • Member of the New England Business Council
    • Member of the Financial Planning Association of Miami – Dade
    • Member of the Association of Latino Professionals in Finance and Accounting – Miami Chapter
    • Currently pursuing the ASA designation, having completed the four required courses.

    Eugene “Gene” Ferraro Senior Advisor

    Gene served for over 25 years as an international tax specialist and partner with Deloitte in
    New York, New Jersey and Miami, Florida. Thereafter, he was the partner in charge of the
    New York and U.S. international tax practices for two leading international C.P.A. and
    consulting firms.

    With more than 40 years of experience as an international tax specialist, Gene has advised
    large and middle-market companies operating in diverse industry sectors. He has extensive
    experience relative to a broad range of inbound and outbound tax planning and compliance

    Gene is a graduate of the New York University Graduate School of Business (M.B.A.) and
    Fordham University (Bronx, NY). He is a member of the AICPA and the New York State
    Society of Certified Public Accountants.

    Gene resides in Bergen County New Jersey with his wife and children.

    Elliot Lowenstein Senior Advisor

    Elliot Lowenstein, CPA is a Partner at AbitOs. He graduated from Boston University as a member of the Honor Society of the School of Business Administration. Prior to joining AbitOs, Mr. Lowenstein served a nine-year tenure at Laventhol & Horwath, a large international accounting firm, and was a member of the Accounting and Auditing Committee and also served as Chairman of the Small Business Division of the firm. He later moved on to be a ten-year partner in the accounting firm of Hixson, Marin, Powell & Lowenstein, P.A. Mr. Lowenstein founded Lowenstein & Company, CPA’s, in 1986 and served as Chairman of the firm until it merged with Lopez Levi P.A. in 2015.

    Mr. Lowenstein’s practice has brought him extensive experience in a broad range of industries, with concentrations in real estate, leisure time industry, health care, retailing, and manufacturing as well as the related business income tax planning for both domestic and international clientele.

    Mr. Lowenstein has served as CPA to various associations, including the Builders Association and the Restaurant Association of South Florida, and also served as the Chairman of the Budget and Audit Review Board for the City of Coral Gables. He is a member of several professional and civic organizations, including The Florida Institute of Certified Public Accountants (FICPA), and the American Institute of Certified Public Accountants (AICPA). He has served on a number of Boards, including the Coral Gables Chamber of Commerce, the Transplant Foundation of South Florida, the Coral Gables Festival of Craft Arts, and The International Institute for Humanitarian Development.

    Mr. Lowenstein has a distinguished record of community service and has held the position of District Governor for Rotary International and had worked extensively with a multitude of other charitable organizations such as The United Way, The Easter Seal Society, the Mentor Program of the Business School of the University of Miami, and Dade Partners, a community role model involvement group with Miami Dade County Public Schools.

    He lives in Pinecrest, Florida, with his wife and enjoys music and football.

    Mario I. Guzman Director

    Mario I. Guzman, is a public accountant with over 40 years of experience in both private and public accounting. After running several of his own businesses ranging from manufacturing to importing and serving as Chief Financial Officer (CFO) and sitting on the board of multinational firms. In 2000 Mario decided to go into public practice, and is a founding manager of Guzman & Guzman, P.A. Mario manages and oversees client engagements for high net worth individuals, C Corporations, S Corporations and Partnerships. He also advises domestic and foreign based businesses and investors on their out-bound and in-bound ventures, focusing on the U.S. tax impact of domestic and international transactions. Mario’s practice areas include:

    • Individual Tax Planning & Compliance
    • Business Tax Planning & Compliance
    • International Tax Consulting
    • U.S. Taxation of International Transactions
    • Business Structures Domestic and Foreign

    Mario has experience providing reporting, tax, consulting and accounting services in the fields of:

    • Real Estate
    • Law Firms
    • Insurance / Reinsurance
    • Restaurant and Hospitality
    • Medical Practices
    • Retail
    • Manufacturing
    • International Business

    Mario graduated from Universidad de Buenos Aires in the year 1974, with a degree in accounting and taxes. He also served as a board member of the Tax and finance department at Universidad de Buenos Aires.

    Andrea Pearlman Director

    Andrea Pearlman, Certified Public Accountant, has extensive knowledge and experience in taxation and financial statement preparation.  Andrea’s unique professional experience includes the preparation of financial statement and employee benefit plan audits.  Having practiced for over 24 years, she advises high net worth individuals, closely held businesses, Partnerships, C Corporations and S Corporations. Andrea’s practice areas include Federal and State taxation, Internal Revenue Service representation, as well as gift planning and taxation. Andrea has experience providing reporting, tax, consulting and accounting services in the fields of:

    • Real Estate
    • Law Firms
    • Insurance / Reinsurance
    • Restaurant and Hospitality
    • Medical Practices
    • Construction
    • Retail/Wholesale
    • Manufacturing
    • Telecommunications

    Andrea graduated in 1995 from Walsh College in Troy, Michigan, where she received a Bachelor degree in Accounting. In 1998, she moved to South Florida and started working for Lopez Levi & Associates. Andrea’s professional memberships and licenses include:

    • Certified Public Accountant – CPA – State of Michigan
    • Member of Florida Institute of Certified Public Accountants
    • Member of American Institute of Certified Public Accountants – Employee Benefit Plans Quality Center