Meet the Partners

Peter W. Ling

For over thirty-five years, Peter has been a business/tax strategist specializing in the rapid expansion of closely held businesses from ground zero and resolving complex tax situations.  His scope of business advisory experience encompasses emerging businesses in the Information Technology (I.T.) services, IT staffing, project-based consulting, software, hardware, general staffing, recruiting, legal, medical/dental, distribution, restaurant, and real estate industries.  His scope of tax experience encompasses business expenses for complex entrepreneurs, employee business expenses of high variable income taxpayers, closely-held international companies, stock options, non-cash compensation, complex real estate transactions, and effective multi-year tax planning.     

The companies that Mr. Ling has been involved with have been either consistently high growth (Inc. 500 – SIS; SF Business Times “Hall of Fame”-SSG #2, SIS #12), evolved into public companies, or successfully merged into larger companies. Mr. Ling’s unique specialty is his ability to recognize, understand and blend his understanding of the technology industry and strategic organization/people skills with his strong finance/accounting background to create paradigms that enable companies to succeed from “ground zero”.

Peter can be reached at 415-956-9500 extension 116 or by email at peter@morling.com.

Richard Limmer

Rich provides a variety of professional services to individual and business clients.  In addition to tax preparation and tax planning services, he consults with clients on individual financial services, business start-up, and ongoing financial management.

He began his career in the public accounting firm of Touche Ross & Co., a predecessor to Deloitte & Touche.  He joined one of the firm's Fortune 500 clients in the audit department and advanced to Assistant Corporate Controller and then Director of Finance for various newly acquired companies.  These positions allowed Rich to explore taxation in various states.  After leaving the corporate environment, Rich operated his own financial services firm before joining Morling & Company in 2007.

Rich can be reached at 415-956-9500 extension 114 or by email at rich@morling.com.

John San Agustin, EA

John San Agustin, a graduate of St. Mary’s College in Moraga, has three decades of experience in tax planning and consulting. He represents a vastly diverse individual client base as well as a number of Small Businesses, Corporations, and Partnerships. He employs a masterful understanding of start-ups and stock options, targeting mainly the Advertising and Tech sectors. He prides himself on staying current and understanding the ever-changing needs of his clients, especially with the unique trends of a surging Bay Area and Silicon Valley economy.

John can be reached at 415-956-9500 or by email at john@morling.com.

Lou Battilana, MBA

Lou has been a consultant and preparer in all areas of taxation since 1983. He has been with Morling & Company since 1992. He offers a personalized approach in explaining tax and financial issues while posing clear alternatives to complex tax issues. He has specialized in real estate matters as well as individual and small business taxation.

He began his career at the national firm Price Waterhouse and taught individual taxation at the UC Extension while there. After Price, he joined the national firm Spicer and Oppenheimer which specialized in brokerage taxation as well as all other areas of tax.

Lou can be reached at 415-956-9500 extension 119 or by email at lou@morling.com.