Russell W. Banigan is a Director in the Multistate Tax Services Group of Deloitte Tax LLP, Tri–State Region (New York, New Jersey, Connecticut). Since 1984, he has devoted his full–time efforts to providing multistate tax consultation services, with an emphasis on the financial services industry, merger and acquisition transactions, and advanced tax strategies. Russell is currently a member of the New York State Business Council Tax Committee and has served on the State and Local Tax Committee of the American Institute of Certified Public Accountants, and previously served on the State and Local Tax Committee of the Wall Street Tax Association, the New York State Society of CPAs and various other New York State/Industry tax committees. He is also a member of the Advisory Board for the Bureau of National Affairs State Tax Portfolio Series.
Mr. Banigan has authored numerous multistate tax articles, such as “What You Need to Know About the Expanded Investment Capital Regulations,” “New York's NOL Deduction Further Limits the Federal Rules,” “The Questionable Constitutionality of the California DRD [Dividends Received Deduction] and Interest Offset Rules,” and “State Tax Ramifications of the Gramm-Leach-Bliley Act”. He has addressed various business and professional organizations, such as the Tax Executive Institute and the New York Business Council, on New York and multistate tax issues.
M.S., Taxation, Pace University
B.S., Accounting, St. John's University
Bloomberg Tax Management Portfolios
This Portfolio discusses the structure and issues with respect to the New York State franchise tax on general business corporations and the New York City general corporation tax.