Tes Macaraya is one of the Founders and the Managing Partner at M & G Partners. With over 30 years of professional experience providing tax consulting and compliance services to corporations, partnerships and high net worth individuals, Tes partners with her clients and enables them to achieve their goals. She is well versed in complex tax matters, giving her the inspiration to engage and solve difficult challenges. Her expertise spans a wide variety of complex tax issues such as asset acquisition and disposition, partnership allocations and buy-outs, and set-up analysis. Tes serves clients across a wide range of industries including real estate, technology, manufacturing and professional services.

Originally from the Philippines, Tes began practicing public accounting in 1989. She holds a Masters in Taxation from Golden Gate University and became a licensed Certified Public Accountant in 1993. Before founding M & G Partners, Tes worked at Holthouse Carlin & Van Trigt LLP, followed by Martini Partners LLP where she was the Tax Practice Leader.