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Brown, Williams, Moorhead & Quinn, Inc.
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Mr. Lovinger has more than thirty years experience in the energy field.  He was employed by the Federal Energy Regulatory Commission from July 1976 through February 1998, when he left to join BWMQ.  As a Staff Accountant, he specialized in cost of service matters with an emphasis on income tax matters.   Mr. Lovinger gained knowledge in the income tax field through employment with the Internal Revenue Service as an Internal Revenue Agent for more than six years.  

Mr. Lovinger provided expert testimony on accounting and accounting-related policy matters before the Commission.  He also provided expert testimony on tax matters before the Commission and has provided accounting and tax advice and assistance on projects involving construction of facilities to serve new or expanded markets.  Mr. Lovinger was involved in the Commission’s activities on such matters as competition, restructuring, stranded costs and market based rates.

Mr. Lovinger has represented the Commission in dealings with the Internal Revenue Service on income tax issues that arose in various rate proceedings.  He also assisted the Commission on rulemakings for such cost of service matters as tax normalization, cash working capital and Post Retirement Benefits other than Retirement.

Mr. Lovinger received a B.S. in Business Administration with a major in management from Bryant College, Rhode Island, in 1965 and did graduate work at Texas Tech University majoring in Accounting.

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