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Sun through the Branches


Principal & Founder


Christine Elsea Mandojana

Christine is a U.S. Certified Public Accountant and Certified Financial Planning Professional with nearly three decades of professional experience serving in various managerial positions at “Big 4” accounting firms and in the tax, finance, and non-profit industries. 

Christine founded CEM Tax and Financial Planning in 2006 to cater to the needs of U.S. expatriates worldwide, specializing in U.S. taxation (federal and state) and financial planning.  In 2010, she co-founded Brenner & Elsea-Mandojana, LLC and continued to expand her work as a partner of this firm before branching off again in 2020 with her launch of CEM Global Tax Planning, LLC.  She has worked professionally in the U.S., Asia, Latin America and Europe, and was also an adjunct professor of accounting at the Universidad del Pacifico in Lima, Peru.  Since 2013, Christine has presented the Foreign Service Institute's annual tax seminar.  And, starting with the 2021 edition, she authors the federal tax section of the Foreign Service Journal's annual Tax Guide.  She holds a BS in Accounting, an MS in International Business Diplomacy from Georgetown University, and a certificate in personal financial planning.

As the spouse of a U.S. Foreign Service Officer, Christine currently resides in Arlington, VA.

Senior Associate

Dina Rosenberg

Tax Associate

Sumin Im

Tax Associate
MS Taxation 

Katrina Molloy

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Seasonal Tax Support Specialist

CFP® Candidate

Alexandra Becker

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Administrative Assistant

Emily King

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