Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one's taxes. Over and over again the Courts have said that there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands. Learned Hand, U.S. judge, legal scholar, and philosopher (1872-1961)

Corning Pearson, CPA, MST, MBA joined Herbein as a director of tax credits and incentives in 2024.

With more than 20 years’ experience delivering specialized tax consulting services to large- and mid-sized businesses, Corning has built a distinguished career marked by innovation and excellence. 

Prior to joining Herbein, Corning served as a director at a major, nationally-ranked CPA advisory firm,  where he spearheaded a portfolio of research and development tax credit studies. He excelled in managing complex projects, ensuring adherence to timelines, and fostering effective communication with stakeholders – and his strategic initiatives significantly enhanced the firm's sales of credit and incentives tax services. He has also held progressive roles at several nationally recognized CPA advisory firms, where he managed a wide array of tax consulting services and played pivotal roles in business development, leadership, and client relations.

Outside of his professional endeavors, Corning is actively engaged in philanthropic initiatives and has served on various committees aimed at driving positive social impact and community involvement. His unwavering commitment to excellence, coupled with dynamic leadership and strategic vision, positions him as a trusted advisor to clients.

Focused On

  • Research and development (R&D) tax credit studies
  • Specialized tax consulting

Education & Certifications

  • Fordham Gabelli School of Business – Master of Taxation and Business Administration
  • Ohio Wesleyan University – BA, Economics Management


  • Allinial Global – Firm Member