OMAHA, Neb.,- Lutz, an Omaha-based accounting and business solutions firm, has promoted Tyler Bartruff, Ryan McGregor and Nancy Thygesen to managers.

Bartruff, a tax and consulting manager, has more than four years of experience working with privately held companies.  His primary responsibilities include transaction planning and consulting for business organizations, estate planning for individuals, and tax return compliance. Additionally, he provides consulting services on litigation support projects, merger and acquisition planning, and partnership equity allocation modeling.   He holds a master's in business administration from University of Nebraska at Omaha, a bachelor's degree in finance and accounting from University of Nebraska at Lincoln and a juris doctorate from University of Nebraska, College of Law.  Bartruff is a licensed attorney and a member of the Nebraska State Bar Association.

McGregor, a Certified Valuation Analyst and business valuation manager, values small to medium sized businesses for the purpose of dissolution or succession of assets. His primary responsibilities include performing business valuation services for estate and gift purposes, litigation support, marital dissolution matters, mergers and acquisitions, and other equity rights. In addition, he performs financial ratio analysis and cash projections. McGregor holds a masters' degrees in business administration, security analysis and portfolio management from Creighton University. He earned his bachelor's degree in business administration with emphasis in management from the University of Nebraska at Kearney.  McGregor has more than eight years of experience in the finance industry and is a member of the National Association of Certified Valuation Analysts.

Thygesen, a Registered Health Information Administrator (RHIA) and healthcare manager, has more than 35 years of professional experience in health information management consultation for hospitals, nursing facilities and behavioral health facilities.  Her primary responsibilities include health information management, diagnosis coding, credentialing and documentation audits.  Thygesen holds a bachelor's degree in health information management from College of St. Mary's in Omaha, NE. She is member of the American Health Information Management Association, Nebraska Health Information Management Association, Nebraska Healthcare Association and the Nebraska Rural Health Association.

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