People: Jeff Baliban joins the New York City office of Citrin Cooperman as partner in the Valuation and Forensic Services group … Kyle Garcia was promoted to managing director at Financial Research Associates of New York City … Christina Cannellos Henchman joins the Massachusetts firm MFA Cornerstone Consulting as a director in its valuation practice … Charles A. Wilhoite, managing director and national director of health care services at Willamette Management Associates, has been appointed to the board of the Portland, Ore., branch of the Federal Reserve Bank of San Francisco.
Firms: The Lansing, Mich., firms Charles Garfield Amboy PC and Warmels & Comstock PLLC have announced their merger … Prager Metis CPAs LLC has acquired the New York City firm Polakoff & Michaelson, whose focus is family office services and high-net-worth individuals … the Wisconsin firm Schenck SC has announced its merger with the Manitowoc-based Kroening, Stangel, Swetlik & Zinkel LLP, which provides accounting, tax, and consultancy services to nonprofit organizations and family-owned and privately held businesses.