Headquartered in Port St. Joe at 116-A Sailors Cove Drive, Port St. Joe, FL 32456 ((850) 227-3838, https://www.rapacpas.com), Roberson & Associates, P.A. (Florida Sunbiz Profit Corporation Doc# P01000056078, incorporated May 29, 2001) is the largest brick-and-mortar Certified Public Accounting firm physically domiciled along the Forgotten Coast (serving both Gulf and Franklin counties). Founded and led by Principal Ralph Christian 'Chris' Roberson, CPA (Florida DBPR CPA License #AC0007186, continuously licensed under F.S. Chapter 473 since September 1978—over 48 years of active public accounting practice with zero disciplinary actions; active member of the AICPA and Florida Institute of Certified Public Accountants [FICPA]), the Port St. Joe office counsels Gulf County retirees, surviving spouses, personal representatives, and trustees on IRS Form 1041 fiduciary estate and trust income tax returns, Form 706 federal estate tax portability elections, SECURE 2.0 Required Minimum Distribution (RMD) and multi-year Roth IRA conversion tax modeling, step-up in cost basis valuations for inherited Cape San Blas, Indian Pass, Port St. Joe, and Wewahitchka real property, and Medicare Part B/D IRMAA bracket control. This listing also cross-references Gulf County's two additional resident DBPR-licensed CPAs—Michael Dale McKenzie, CPA (DBPR License #AC0042271, Active, Port St. Joe, FL 32456) and Beverly Anderson Smith, CPA (DBPR License #AC0063206, Active, Wewahitchka, FL 32465)—as well as regional Panama City fiduciary estate/trust CPA firms Tipton, Marler, Garner & Chastain, P.A. (DBPR CPA Firm License #AD63829, 501 W 19th St, Panama City, FL 32405, (850) 769-9491, https://www.cpagroup.com) and Carr, Riggs & Ingram, LLC (DBPR CPA Firm License #AD0016615, 2583 Huntcliff Ln, Panama City, FL 32405, (850) 785-6153, https://www.criadv.com).