Gilman & Ciocia, Inc. (G&C) was a public company headquartered in Poughkeepsie, New York, that started as a small tax preparation shop in 1978. Over the years, it had evolved into a diversified financial services firm, offering a range of services including tax preparation, financial planning, insurance, mortgage services, estate planning, pensions, and securities brokerage. With over 30 offices across multiple states, G&C generated nearly 90% of its revenue from financial planning services, catering to clients who initially sought tax preparation assistance. They have now merged with National Holdings Corporation.