Because Experience Matters


Each of our professionals has a unique background that has allowed them to accumulate the knowledge that serves you today.  Combined, their experience forms a legacy of integrity and reliability that is a cornerstone of our practice.  Click on the names below to learn more about the members of our management team.

Matthew A. Juffer, Partner       |       ph: 515.245.3712       |

Matthew A. Juffer, Partner, CPA, JD, CFP, PFS
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Mr. Juffer graduated from Iowa State University in 1989 with a bachelor’s degree in accounting and earned a Juris doctorate from Drake Law School in 1993. He has been working in public accounting since 1992 in all areas of taxation and financial planning. Mr. Juffer left KPMG as a senior manager, to launch the accounting firm of Hamilton Juffer + Associates llp. Mr. Juffer has worked with corporate executives, high-net worth individuals, partnerships, corporations and trusts. His experience in all of these areas allows him to be a valued advisor for his clients.

Professionally, Mr. Juffer is a member of the American Institute of Certified Public Accountants, the Iowa Society of Certified Public Accountants, and the Iowa Bar. He is currently serving on the Greater Des Moines Community Foundation Professionals Advisory committee and the United Way of Central Iowa’s Advisory Counsel.

Bradley D. Smerage, Partner       |       ph: 515.245.3718       |

Bradley D. Smerage, Partner, CPA, MAcc, PFS
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Mr. Smerage graduated from Florida State University in 1991 with a degree in finance and later earned a master’s degree in tax accounting from the University of Florida in 1996. Brad started his career in Seattle, Wash., with Deloitte LLP, where he worked on tax issues with clients from several industries. Upon leaving Deloitte in 2000, he worked for a publicly traded internet service provider and a closely-held corporation that was a lessor of passenger aircraft to several international airlines. Mr. Smerage served as tax manager for both of these concerns and was ­exposed to stock options taxation, employment taxes, international tax issues, sales/use taxes, and consolidated corporate filings. In 2004, Mr. Smerage and his family relocated to Iowa where he returned to public accounting at McGladrey, and served as tax director of the firm’s Des Moines office. In this capacity, he worked with a cross-section of clients, focused on closely held businesses and business owners. Mr. Smerage joined Hamilton Juffer + Associates in July 2011 and was promoted to partner in January 2013. His primary focus areas include complex individual taxation, partnership and corporate income taxes, agricultural taxation issues and estate planning.

Mr. Smerage is a member of the American Institute of Certified Public Accountants and the Iowa Society of Certified Public Accountants. In February 2015, Mr. Smerage earned the Personal Financial Specialist (PFS) designation. He has previously served on the board of directors of the Des Moines Symphony and currently serves the organization as a member of its finance committee.

Holly J. Larson, Partner       |       ph: 515.245.3744       |

Holly J. Larson, Partner, CPA
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Ms. Larson graduated from Iowa State University in 1999 with a bachelor’s in accounting and began her career path with KPMG. In 2003, she left public accounting and joined ChildServe as the accounting supervisor. In February of 2012, she joined HJA as a manager; in January of 2016, she was made partner.

Ms. Larson is active in the community, serving as a member of the Huxley Enhancement and Recreation Organization and as VP of Treasury for the AMA Iowa Chapter. She also volunteers as a Sunday School instructor at Palestine Lutheran Church.

Randall A. Hamilton, Partner       |       ph: 515.245.3711       |

Randall A. Hamilton, Partner, CPA, ChFC
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Mr. Hamilton began his career in public accounting after graduating from Drake University in 1971. He joined the Des Moines office of Peat Marwick Mitchell & Co as an intern in September 1969 and became a full time associate in January 1972. In 1980, he was elected to partner. In 1984 he was put in charge of the tax department of the firm’s Des Moines office, which he ran until 2005. During this time he also served on various firm committees, including the tax practice committee. In January 2006, he left KPMG to open the accounting firm of Hamilton Juffer + Associates llp where he was president until he began to semi retire in late 2016. He provided accounting and tax consulting services to many area businesses, executives and high-net worth individuals. His tax planning practice included corporations, partnerships, tax exempt organizations, individuals, estates and trusts. In addition to being a CPA he is a ChFC (Charted Financial Consultant).

He was active in professional and community organizations. He served on the board of directors of Science Center of Iowa (former chairman), The Des Moines Club (former President), The Salisbury House and Gardens (Treasurer), Mercy Foundation (Treasurer), The Iowa Taxpayers Association and the Community Foundation of Greater Des Moines advisory council. He was a member of the American Institute of CPAs, Iowa Society of CPAs, Des Moines Tax Forum and Des Moines Estate Planners.

Jane A. Gaffney, Senior Manager       |       ph: 515.245.3716       |

Jane A. Gaffney, Senior Manager, CPA
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Ms. Gaffney serves as senior manager at Hamilton Juffer + Associates, working primarily with individuals, tax-exempt organizations, trusts and estates. With more than 35 years of experience, Ms. Gaffney brings a diverse resume of qualifications that includes working for the federal government and private sector firms. After graduating from the University of Missouri in 1978 and earning her CPA, Ms. Gaffney spent 17 years working as an agent for the Internal Revenue Service. In 1996, she joined KPMG, and in 2006 she helped launch HJA as a manager. She was promoted to senior manager in 2012.

She is a member of the American Institute of Certified Public Accountants and Iowa Society of Certified Public Accountants. Ms. Gaffney is a past board member on the Catholic Tuition Organization.

Jonathan A. Rector, Manager       |       ph: 515.245.3741       |

Jonathan A. Rector, Manager, CPA
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Mr. Rector joined Hamilton Juffer + Associates in 2009 as a staff accountant after graduating from Drake University with a bachelor’s degree in accounting and finance. He was promoted to tax manager in January 2014.

He is a member of the Iowa Society of Certified Public Accountants.