Bloomberg Tax Advisory Boards
Compensation Planning Advisory Board
Bloomberg Industry Group’s Compensation Planning Advisory Board is composed of esteemed professionals from renowned corporations, universities, and government entities. Below is a listing of our current board members.
Robert L. Abramowitz
Morgan, Lewis & Bockius LLP
Robert L. Abramowitz counsels clients on employee benefit matters, including fiduciary requirements under the Employee Retirement Income Security Act (ERISA), qualified pension and profit-sharing plans, and executive compensation issues. Bob also advises on matters related to flexible compensation programs, health and welfare plans, retiree health plans, and managed healthcare programs. He has experience representing clients in proceedings before the US Internal Revenue Service, US Department of Labor, and the Pension Benefit Guaranty Corporation.
Rosina B. Barker
Morgan, Lewis & Bockius LLP
Rosina B. Barker counsels clients on the Employee Retirement Income Security Act (ERISA), tax, and securities law aspects of employee benefits and executive compensation plans. Her practice ranges from sophisticated defined benefit pension plan matters to complex executive compensation issues.
Alden Bianchi (Chair)
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Alden Bianchi is the Practice Group Leader of Mintz Levin’s Employee Benefits & Executive Compensation Practice. He advises corporate, not-for-profit, governmental, and individual clients on a broad range of executive compensation and employee benefits issues, including qualified and nonqualified retirement plans, stock and stock-based compensation arrangements, ERISA fiduciary and prohibited transaction issues, benefit-related aspects of mergers and acquisitions, and health and welfare plans.
Alden is nationally renowned for his advice on the Affordable Care Act’s impact on employers. He represented the Romney administration in connection with the historic 2006 Massachusetts health care reform act, which laid the foundation for the “Affordable Care Act.” He has testified before the Senate Finance Committee on the subject of health care reform. His many published works include the Bloomberg Industry Group Health Care Reform Advisor, a comprehensive analysis of the impact of the Affordable Care Act on employers and employer-sponsored group health plans, individuals, and insurers. Alden also provides a weekly installment on the Affordable Care Act on Mintz Levin’s Employment Matters Blog.
Former Assistant Secretary for Employee Benefits Security of the U.S. Department of Labor
Phyllis C. Borzi was confirmed on July 10, 2009 as Assistant Secretary of Labor of the Employee Benefits Security Administration (EBSA). EBSA oversees nearly 708,000 private-sector retirement plans, approximately 2.8 million health plans, and a similar number of other welfare benefit plans that provide benefits to approximately 150 million Americans. As agency head, she oversaw the administration, regulation, and enforcement of Title I of the Employee Retirement Income Security Act of 1974 (ERISA).
Previously, Ms. Borzi was a research professor in the Department of Health Policy at the George Washington University Medical Center’s School of Public Health and Health Services. In that position, she was involved in research and policy analysis involving employee benefit plans, the uninsured, managed care, and legal barriers to the development of health information technology. In addition, she was of counsel with the Washington, D.C. law firm of O’Donoghue & O’Donoghue LLP, specializing in ERISA and other legal issues affecting employee benefit plans, including pensions and retirement savings, health plans, and discrimination based on age or disability.
David A. Cohen
Newport Trust Company
Thomas M. Cryan, Jr.
Littler Mendelson P.C.
Thomas M. Cryan, Jr., concentrates his practice on various tax matters, including: executive compensation, fringe benefits, and employment tax areas.
He counsels clients regarding tax audits as well as drafting and amending fringe benefit policies and compensation plans. Tom also assists clients in structuring compensation arrangements to comply with Section 162(m) of the Internal Revenue Code (IRC). He has experience in the application of Code section 3121 (FICA), the deduction rules under Code Section 274 and the golden parachute provisions under Code section 280G.
Tom’s experience encompasses employee benefits and information reporting, in particular, dealing with the income and employment tax treatment of settlement payments, use of corporate aircraft, statutory fringe benefits, nonqualified deferred compensation, travel benefits, wellness programs and employer obligations under the Affordable Care Act. In addition, he has assisted clients with the state tax implications of mobile workforces. Tom has also represented clients before the IRS and the U.S. Department of Treasury in connection with policy initiatives.
Tom is positioned to work closely with employers to resolve complex payroll and information reporting issues. He works with employer’s tax, benefits, payroll, and legal departments to resolve executive compensation and employment tax issues in the most practical and cost effective manner.
Tom is an accomplished public speaker and regularly presents at professional organizations such as the Tax Executive Institute, American Bar Association, and American Benefits Council.
A Shareholder at Winstead PC, Greta Cowart is known for fixing complex employee benefit plan issues, involving pension plan and 401(k) plan issues, as well as issues under COBRA, HIPAA and the Patient Protection and Affordable Care Act (health reform) issues. She has secured significant results in Internal Revenue Service employee plans team audits, U.S. Department of Labor audits of employee benefit plans, including service provider audits and in resolving issues with the Department of Health and Human Services’ Center for Medicare and Medicaid Services. Greta has advised employers through derisking pension, retiree medical, disability and retiree life benefits to help reduce financial statement fluctuations caused by such benefits.
Practicing for 30 years, Greta has worked extensively with employers with collectively bargained work forces teamed with labor attorneys to resolve benefits issues under collective bargaining agreements, and for collectively bargained plans delt with the interaction between labor laws and ERISA. Greta has resolved significant employee benefit compliance issues through the various voluntary compliance programs. Through her work as a former chair of the Employee Benefits Committee of the American Bar Association, Section of Taxation, she worked with the technical provisions governing retirement plans and executive compensation. Greta has also worked extensively with Code section 409A and the regulations under such section governing nonqualified deferred compensation, and other employee benefits issues in depth and provided recommendations to the government for its use in rule making.
Greta’s extensive knowledge of employee benefits and executive compensation provides her with the background to assist corporations quickly with plan design and administration issues, including litigation of benefit disputes.
Miller & Chevalier Chartered
Elizabeth Drake practices in the area of employee benefits and executive compensation, with a focus on the Employee Retirement Income Security Act (ERISA) and tax requirements applicable retirement plans and non-qualified arrangements, health and welfare benefits, and fringe benefit programs. In recent years, Ms. Drake’s practice has focused on counseling and advocacy work on behalf of U.S. Fortune 500 companies on complex and sensitive matters involving their defined benefit pension and 401(k) plans. A large portion of her practice involves assisting Fortune 150 companies with pension plan de-risking activities, including the settlement of pension plan liabilities through lump-sum window programs and pension plan terminations and annuity placements. She has also assisted clients in compliance with regulatory and fiduciary obligations and sensitive employee communications when negotiating vendor agreements.
Her understanding of the legal requirements and day-to-day administrative issues make her uniquely able to guide clients through the challenges presented by ever-evolving legal requirements and complex administrative issues.
Ms. Drake advises her clients on complex and sensitive matters, such as preparing defined benefit pension plan amendments and the related ERISA section 204(h) notices (much like the communication that plaintiffs took issue with in the Cigna v. Amara case decided by the U.S. Supreme Court) as companies take steps to wind down their pension plans. She assists clients in the implementation of Roth contribution features to their 401(k) plans and the complex tax and employee communication issues associated with those features. Ms. Drake also represents clients before the IRS National Office in connection with technical advice proceedings, letter ruling requests and closing agreements. She also assists clients in securing closing agreements with the IRS under the Employee Plans Compliance Resolution System (EPCRS).
Before joining Miller & Chevalier, Ms. Drake practiced as an associate in the Employee Benefits and Executive Compensation group at Morgan, Lewis & Bockius LLP in Washington, DC. Prior to her time at Morgan, Lewis & Bockius, she worked at an actuarial and benefits consulting firm in Pittsburgh, PA.
Sharon F. Fountain
Sharon F. Fountain is the Team Lead for Federal Law in the Bloomberg Law division. In particular, she provides guidance on tax, ERISA, and Affordable Care Act issues and responds to complex questions from Bloomberg Law customers regarding employee benefit plans and other issues. She has an LL.M. in Taxation from the Georgetown University Law Center.
Carlos Gonzalez is the president of BenefitsPuertoRico.com LLC. He has over twenty years’ experience as a tax, employee benefits, and executive compensation attorney both in Puerto Rico and the United States, and was previously The Home Depot’s in-house counsel for tax, benefits & compensation at the company’s headquarters in Atlanta, Georgia.
During his many years in the industry, Carlos has actively dealt with a wide array of issues regarding the evaluation, implementation, operation, and termination of comp & benefit programs, including the qualification of retirement plans with the Puerto Rico Department of the Treasury (Hacienda) and the Internal Revenue Service (IRS), ERISA fiduciary compliance, governmental audits, cost control strategies, risk management analysis, vendor selection and monitoring, participant enrollment and dependent eligibility audits, Puerto Rico and United States taxation of retirement income and other benefits, transfers of assets and liabilities from United States plans to Puerto Rico plans pursuant to Rev. Rul. 2008-40, COBRA administration, officer pay, equity-based compensation arrangements, and international benefits.
Carlos has published numerous articles on the subject of employee benefits in Puerto Rico on several of the main United States benefits journals, including the Benefits Law Journal, Bloomberg Industry Group Compensation Planning Journal, Bloomberg Industry GRoup Tax & Accounting Insights & Commentaries, Journal of Pension Benefits, and the ASPPA Journal. Carlos currently serves as a Special Consultant on Puerto Rico benefits matters to Bloomberg Industry Group’s Tax Management.
Between 2003 and 2004, Carlos served as an adviser to the U.S. Department of the Treasury and the IRS on their 2004 Puerto Rico Plans Initiative. Between 2010 and 2011, Carlos assisted Hacienda with the evaluation and drafting the retirement plan sections of the Puerto Rico Internal Revenue Code of 2011 (PRIRC). And since 2011, Carlos has assisted Hacienda with the drafting of the enacting regulations under the PRIRC. Carlos has also served as an adjunct professor of employee benefits and executive compensation at the University of Puerto Rico Law School.
Epstein Becker & Green P.C.
Gretchen Harders is a Member of the firm in the Employee Benefits practice, in the firm’s New York office.
Ms. Harders’ practice focuses on all aspects of executive compensation and employee benefits law. Ms. Harders counsels a broad range of clients on executive compensation and employee benefit issues, tax-qualified and non-qualified plans, 401(k) plans, the Patient Protection and Affordable Care Act, deferred compensation, executive incentive compensation plans, executive employment and severance agreements, Section 409A compliance, equity-based compensation plans, multiemployer plans and health and welfare plans, and trusts.
Daniel L. Hogans
Groom Law Group
Daniel Hogans advises clients on a wide range of employee benefits and executive compensation matters. Dan has comprehensive experience advising clients on IRC Section 409A rules and other executive compensation requirements including IRC Sections 83, 162(m), and 280G. Dan also works extensively with Employee Stock Ownership Plans (ESOPs).
Dan’s practice focuses on implementation and operation of equity and incentive compensation plans, employment arrangements, implementation, operation and maintenance of ESOPs, nonqualified deferred compensation plans, ERISA-related issues, qualified retirement plans, and pension and profit-sharing plans.
From 2003 to 2007, Dan was an Attorney Adviser in the Office of Benefits Tax Counsel at the Department of the Treasury. In that role, he served as an adviser to senior officials and congressional staff on employee benefits and executive compensation matters. Dan also served as the leading Treasury Department representative on the development of regulations under IRC Section 409A, and was involved in the development of regulations and other guidance affecting ESOPs generally, and S Corporation ESOPs in particular.
Dan is a frequent speaker on employee benefits matters at national conferences and is frequently quoted in national publications.
Kathryn J. Kennedy
The John Marshall Law School
Kathryn Kennedy joined The John Marshall Law School as a full-time faculty member after years of private practice. She had practiced with the law firm of McDermott, Will & Emery in Chicago and was an actuary with the actuarial consulting firm of Towers Perrin.
She became a Fellow of the Society of Actuaries in 1976, two years after her graduation. Due to her combined legal and actuarial background, she offers the law school a unique perspective in the area of employee benefits law. In 1998, she led the school’s efforts to offer an LL.M. in Employee Benefits, the only one of its kind still in the nation. In 2005, the school expanded its offerings with a M.S. in Employee Benefits for non-attorney professionals. In 2006, she published a textbook, entitled Employee Benefits Law: Qualification and ERISA Requirements, which was updated by a third edition in 2017.
Dean Kennedy was recognized as 2009 ASPPA’s Educator of the Year. She was inducted as a Fellow of The American College of Employee Benefits Counsel (ACEBC) in 2009 and now serves on its Board of Governors.
Dean Kennedy has chaired the Center for Tax Law & Employee Benefits since 2001. She served on the IRS’s Advisory Council for Tax Exempt/Government Entities (known as the ACT) from 2009-2012 and on the U.S. Department of Labor’s ERISA Advisory Council from 2005-2008. She is an active member of the Advisory Boards of the Practicing Law Company, Bloomberg Compensation Planning, and Drake University’s Actuarial Science Program. She has testified before the U.S. Senate Finance Committee on several occasions and has proposed legislation in the area of executive deferred compensation plans. She is now the Chair of the Employee Benefits Committee of the ABA Section of Taxation, after serving as vice-chair of the committee for four years and as the chair of the Distributions Subcommittee.
Dean Kennedy is the primary faculty adviser for The John Marshall Law Review. She served as associate dean for advanced studies and research from 2007 to 2017.
James P. Klein
Pillsbury Winthrop Shaw Pittman
James Klein is a senior counsel in Pillsbury Winthrop Shaw Pittman LLP’s Executive Compensation & Benefits and Tax practices. He has broad experience servicing clients in the areas of employee benefits, retirement plans, insurance and in the international taxation of compensation and benefits, from the employee and employer perspective. Mr. Klein has represented companies on U.S. and non-U.S. tax and labor issues and has worked with corporations in ensuring that their employee benefit plans comply with ERISA.
David N. Levine
Groom Law Group
David Levine advises plan sponsors, advisors, and other service providers on a wide range of employee benefits matters, from retirement and executive compensation to health and welfare plan matters.
David advises on the design and redesign of complex retirement, executive, and health and welfare plans; ongoing, day-to-day counseling of plan sponsors; in-depth compliance reviews of corporate and governmental benefit programs; products and compliance for retirement and health service providers, and representation of tax-exempt organizations with respect to issues involving corporate governance, executive compensation, and unrelated business income tax liability.
David was previously the Chair of the IRS Advisory Committee on Tax Exempt and Government Entities (2011-2013) and is currently a member of the Executive Committee of the Defined Contribution Institutional Investment Association and serves in a number of leadership roles in the American Bar Association Tax Section’s Employee Benefits Committee. Mr. Levine regularly speaks on plan design, fiduciary governance, and legislative issues and contributes a recurring column to NAPA Net — The Magazine. He is recognized in the Chambers USA guide for Employee Benefits & Executive Compensation.
Rachel Leiser Levy
Groom Law Group
Rachel Leiser Levy advises clients on a wide range of federal tax issues affecting health and welfare plans and retirement plans. Rachel specializes in all tax aspects of the Affordable Care Act, including the “Cadillac Tax,” employer shared responsibility, the new tax reporting requirements of the IRC Sections 6055 and 6056, and premium tax credits and cost-sharing reductions.
Rachel advises employers, service providers, and trade associations on executive compensation, qualified plans and pension plan funding issues. She also works with cafeteria plans, tax nondiscrimination rules, and voluntary employees’ beneficiary associations (VEBAs).
Immediately prior to joining Groom Law Group, Rachel was Associate Benefits Tax Counsel in the Office of Tax Policy at the Department of the Treasury. As Associate Benefits Tax Counsel, Rachel helped develop tax policies and guidance related to the taxation of employee benefits with a primary focus on implementation of the Affordable Care Act (ACA). Her work included guidance on the employer mandate, the premium tax credits and cost-sharing reductions, and IRC Sections 6055 and 6056. She also advised the Office of General Counsel and the Department of Justice on a range of litigation related to the ACA.
Previously, as Legislation Counsel at the Joint Committee on Taxation, Rachel assisted in the development and drafting of numerous pieces of legislation including the ACA, the Health Care and Education Reconciliation Act of 2010, the American Recovery and Reinvestment Act of 2009, the Emergency Economic Stabilization Act of 2008, and the Worker, Retiree, and Employer Recovery Act of 2008.
Anne E. Moran
Adjunct Professor of Law at Georgetown Law
Ms. Moran was a partner with Steptoe & Johnson, LLP, where she advised clients on executive compensation, retirement and benefits issues prior to her retirement. She is currently an Adjunct Professor at Georgetown University School of Law where she teaches retirement, health, and fringe benefit law. She also teaches a course on retirement planning for Fairfax County.
Prior to her 17-year tenure with Steptoe & Johnson, Ms. Moran was on the ERISA Advisory Council at the U.S. Department of Labor, Tax Counsel to the Senate Finance Committee, and Clerk with the Honorable Judge P. Nichols in the U.S. Court of Appeals for the Federal Circuit. She also served as the Chair of the Joint Committee on Employee Benefits of the American Bar Association.
Helen H. Morrison
Ernst & Young (National Office)
Helen Morrison is a Principal in the National Tax Department of Ernst & Young LLP. As a member of the Compensation and Benefits practice, Helen assists clients in addressing compliance and management of health care reform, executive compensation and other key employee benefits tax-related matters.
Prior to joining Ernst & Young, Helen served from 2007 – 2012 as the Deputy Benefits Tax Counsel in the Office of Benefits Tax Counsel for the Department of the Treasury. She played a lead role in the Administration’s tax-related initiatives on health care reform and the Treasury Department’s implementation of these provisions enacted as part of the Affordable Care Act. She also served as a senior Treasury advisor on executive compensation matters including the section 409A deferred compensation rules, section 457A rules on deferred compensation for companies in “tax indifferent” jurisdictions, and other tax-related compensation matters.
Alan A. Nadel
Strategic Apex Group
Alan has 35 years’ experience serving a diverse range of clients, advising on matters relating to executive and board of directors’ compensation, employee benefits, retirement and savings programs, and income and estate planning. He advises clients on the strategic, financial, accounting, and tax considerations of these programs.
Prior to co-founding Strategic Apex, Alan was a partner in two major accounting firms and was a principal with an actuarial and benefits consulting firm. This included 19 years at Arthur Andersen LLP where he established Andersen’s compensation and benefits consulting practice and served as Managing Partner – Human Capital. Previously Alan was with the Internal Revenue Service.
Alan is the author of Accounting for Equity Compensation, and was a co-author of the Employee Benefits Handbook, The Stock Options Book, and executive compensation In ESOP Companies. He has lectured on Executive Compensation at the Columbia University Graduate School of Business and at the LL.M. program of the New York University School of Law. Alan is a frequent speaker before professional and industry groups.
Skadden, Arps Slate, Meagher & Flom LLP
Regina Olshan is the global head of Skadden’s Executive Compensation and Benefits Group. Her practice focuses on advising companies, executives, and boards on navigating the regulatory complexities of executive compensation and benefits.
Thomas G. Schendt
Alston & Bird, LLP
Tom Schendt is a partner in the firm’s Employee Benefits & Executive Compensation Group. His practice focuses on qualified plan compliance and matters before U.S. Federal agencies, including the IRS, Department of Labor, PBGC, and others. Tom handles audits, civil and criminal investigations, voluntary compliance initiatives, and a variety of other matters before the agencies.
Before joining the firm, Tom was employed by the IRS as technical assistant to the associate chief counsel, Employee Benefits and Exempt Organizations (EBEO) for the Office of Chief Counsel. He currently serves as chair of the IRS Liaison Group for the Mid-Atlantic Region and as chair of the Department of Labor’s National Conference.
Tom is a frequent speaker on the topic of employee benefits. He has spoken to a variety of groups, including SPARK, ASPPA, ALI-ABA, the International Foundation of Employee Benefit Plans, Tax Management Institute, Institute for Applied Management and Law, and many others. Since 2006, Tom has been listed in The Best Lawyers in America©. Tom is recognized in Chambers USA 2015 and 2016 as a leading lawyer in Employee Benefits & Executive Compensation.
Susan P. Serota
Pillsbury Winthrop Shaw Pittman
Susan Serota leads Pillsbury’s Executive Compensation & Benefits practice and is a member of the firm’s ERISA Litigation team. Ms. Serota has experience in all areas of pensions, employee benefits, executive compensation and stock options. She has significant experience in the compensation of senior executives, fiduciary matters relating to ERISA, international benefits, employee benefit aspects of cross-border mergers and acquisitions, joint ventures, welfare plans, ERISA fiduciary litigation, and securities law matters. She is also an advisor to both foreign and domestic governmental entities regarding pensions, deferred compensation, and privatizing certain pension/social security/invalidity payment systems.
From August 2006-07, Ms. Serota was the Chair of the American Bar Association Section of Taxation, the nation’s largest organization of tax lawyers. She is the past Chair of the ABA Tax Section’s Employee Benefits Committee and is a member of the Executive Compensation subcommittee of the Federal Regulation of Securities Committee of the ABA Section of Business Law where she has actively participated in issues relating to proxy disclosure of executive compensation.
Ms. Serota was appointed by the Secretary of the Treasury to serve on the IRS Advisory Committee on Tax Exempt and Government Entities in 2008, 2009, and 2010. Ms. Serota is also a director and the treasurer of the American Tax Policy Institute and a member of the Securities Law Committee of the Society of Corporate Secretaries and Governance Professionals.
Ms. Serota received her A.B. from the University of Michigan and J.D. from New York University School of Law.
She is the Co-Editor of the Bloomberg Industry Group treatise ERISA Fiduciary Law.
Mark L. Stember
Kilpatrick Townsend & Stockton LLP
Mark Stember concentrates his practice on counseling clients on the tax and related aspects of health and welfare benefits, flexible compensation, fringe benefits, executive compensation, and qualified retirement plans. Mr. Stember has counseled both private and public clients regarding health and welfare plans, cafeteria plans, fringe benefit plans, such as adoption assistance and tuition reimbursement, nonqualified deferred compensation plans, executive split dollar life insurance plans, and section 401(k) and pension plans.
Tawshunsky Law Firm PLLC
Alan Tawshunsky is one of the leading employee benefits attorneys in the country. His experience includes a decade at prominent law firms in Washington, DC and 20 years of experience in senior positions at the Internal Revenue Service and Treasury Department. During that time, he supervised the employee benefits lawyers in the National Office of IRS Chief Counsel and played a leading role in the preparation of regulations and other IRS and Treasury guidance on all aspects of employee benefits.
Marina Vishnepolskaya, Esq., P.C.
Marina Vishnepolskaya is a tax attorney and principal of Marina Vishnepolskaya, Esq., P.C. specializing in domestic and cross–border executive compensation, employee benefits and exempt organization matters. Marina recently was selected to serve on the distinguished Bloomberg Compensation Planning Advisory Board, “the industry’s top source for thought leadership” in ERISA, executive compensation and employee benefits law. The Advisory Board oversees publication of the Compensation Planning Journal, to which Marina is a contributor.
William Alexander, Esq. (Chair)
Skadden, Arps, Slate, Meagher & Flom LLP
Mr. Alexander formerly served as associate chief counsel (corporate) of the Internal Revenue Service’s Office of Chief Counsel. He had been with the Office of Chief Counsel since 1990, serving as associate chief counsel (corporate) since November 2001. In this role, he was the chief adviser to the IRS on interpretations of the corporate tax laws, such as provisions dealing with corporate mergers and acquisitions, spin-offs, corporate-shareholder relationships, the use of corporate losses and consolidated returns of corporate groups. Mr. Alexander played a major role in the government’s development of published and private guidance, and in developing and implementing the IRS’ enforcement positions in these areas.
Mr. Alexander is a frequent speaker on corporate tax issues at bar association programs and other tax conferences.
Prior to joining the IRS, he worked in private practice in New York.
James W. Forsyth, Esq.
A Member at Cozen O’Connor, James W. Forsyth works primarily with business and corporate tax matters and the taxation of pass-through entities. He represents publicly and privately held enterprises in analyzing the federal, state and local income tax consequences of corporate transactions, including corporate reorganizations, divisions, debt restructurings, joint ventures and other business transactions.
Jim devotes a significant amount of his practice to resolving taxpayer disputes with the Internal Revenue Service and with the Pennsylvania Department of Revenue. He particularly enjoys working with business clients to develop the practical solutions that will help them achieve their financial and operational goals.
In addition to being named a “Top Rated Lawyer in Taxation,” Jim has garnered an AV® Preeminent distinction, the highest available mark for professional excellence from Martindale-Hubbell’s Peer Review Ratings. Also, Jim was recognized in Pittsburgh’s Top Rated Lawyers (2012-2014 editions) for Business, Corporate and Taxation law by The Legal Intelligencer.
Stuart J. Goldring, Esq.
Weil, Gotshal & Manges LLP
Stuart J. Goldring is a partner in Weil’s global Tax practice and a nationally recognized authority on federal income tax matters involving financially troubled companies. He has extensive experience in advising debtors, creditors, potential acquirers, and investors in troubled companies, both within and outside of the bankruptcy context. Mr. Goldring also regularly advises on the structuring of acquisitions, dispositions, and other transactions involving corporations and multi-corporate groups.
Michael Kliegman, Esq.
Akin Gump Strauss Hauer & Feld LLP
Michael Kliegman is currently a Senior Counsel at Akin Gump Strauss Hauer & Feld LLP in New York. Mr. Kliegman was a Partner with PricewaterhouseCoopers for more than 20 years in the Transaction Services/M&A division. He also serves as an Adjunct Professor at Fordham University and at New York Law School. He recently served as Tax Committee Chair, Business Law Section of the American Bar Association. Prior to joining PwC, Michael was an attorney with Lane & Edson, as well as an attorney with the Internal Revenue Service’s Corporate Reorganization Branch.
Andrew W. Needham, Esq.
Cravath, Swain & Moore LLP
Andrew W. Needham is a partner in Cravath, Swaine & Moore LLP’s Tax Department. His practice concentrates on tax advisory work in mergers and acquisitions, spin-offs, private equity and hedge funds, partnership taxation and general tax planning for the preservation of net operating losses and other tax attributes.
Mr. Needham’s clients have included BDT Capital Partners, Cincinnati Bell, IBM, Johnson & Johnson, Martin Marietta and Weyerhaeuser, as well as numerous investment banking firms.
In 2012, Mr. Needham served as Chair of the New York State Bar Association Tax Section and is currently a member of its Executive Committee. He is also a member of The Harvard Tax Club, the Private Investment Funds Tax Forum and the REIT Tax Club, as well as a frequent speaker at various tax conferences.
Mr. Needham has been repeatedly recognized as a leading tax practitioner by, among others, Chambers USA: America’s Leading Lawyers for Business from 2008 through 2017; Chambers Global: The World’s Leading Lawyers for Business from 2014-17; The Legal 500 from 2007 through 2017; The Best Lawyers in America from 2011 through 2017; and Who’s Who Legal: Corporate Tax from 2011 through 2017.
Joseph M. Pari, Esq.
Weil, Gotshal & Manges LLP
Joe Pari is Co-Chair of Weil’s Tax Department and is based in New York and Washington, D.C. Mr. Pari has extensive experience advising on federal income taxation of domestic and cross-border mergers, acquisitions, spin-offs, other divestiture types, restructurings, bankruptcy and non-bankruptcy workouts, acquisition financing, and the use of pass-through entities in acquisitive and divisive transactions, with a particular emphasis on corporate tax planning, the utilization of net operating losses, and other tax attributes and consolidated return matters.
Prior to joining Weil, Mr. Pari was National Principal-in-Charge of Washington National Tax at KPMG LLP.
Mr. Pari is on the advisory boards of the New York University Institute on Federal Taxation and the Federal Bar Association, and is an adjunct faculty member at the Georgetown University Law Center. He is a frequent speaker on tax issues relating to mergers and acquisitions, spin-offs and other divestitures, corporate tax planning, workouts, and consolidated return matters.
Mr. Pari has served as chair of the Corporate Tax Committee of the American Bar Association Tax Section; council director for the American Bar Association Tax Section’s Corporate Tax Committee, Committee on Affiliated and Related Corporations, and Bankruptcy and Workouts Committee; chair of the American Bar Association Tax Section’s Committee on Affiliated and Related Corporations and its Subcommittee on Consolidated Returns; co-chair of the Federal Bar Association Domestic Corporate Tax Symposia; and member of the advisory board of the National Foreign Trade Council, Inc.
Mr. Pari has been selected for inclusion in publications including Chambers Global, Chambers USA, The Best Lawyers in America, Legal 500 US, Who’s Who Legal, The International Who’s Who of Business Lawyers, Washington D.C. Super Lawyers and was named Washington, D.C. Tax Lawyer of the Year by Best Lawyers in 2012.
Mark A. Schneider, Esq.
Deloitte Tax LLP
Mark Schneider is a Principal at Deloitte’s D.C. office. Prior to that he was appointed as the Deputy Associate Chief Counsel (Corporate) on October 24, 2005. In that position, Mr. Schneider played a key role in the administration of the U.S. corporate tax laws, including the issuance of regulations, revenue rulings, and private letter rulings, and he also provided support in litigation matters.
Mark J. Silverman, Esq.
Steptoe and Johnson, LLP
Mark J. Silverman is a partner in Steptoe’s Washington office and former chair of the firm’s Tax Group. In 2005, Mr. Silverman was named one of the top ten tax lawyers in Washington by Legal Times. He is a member of The American Law Institute, Tax Advisory Group for the Study of Subchapter C of the Internal Revenue Code. He was formerly an advisor to the Committee on Ways and Means during their consideration of revisions to the corporate tax provisions of the Internal Revenue Code. He also served as a Council member of the American Bar Association, Section of Taxation and was formerly chair of the Corporate Tax Committee. He chaired the Tax Section Task Force on Leveraged Buyouts and co-authored the Tax Advisors Planning Series on Financially Troubled Businesses.
Mr. Silverman is a Fellow of the American College of Tax Counsel and is a member of the advisory boards of Bloomberg Industry Group Tax Management, Consolidated Returns Tax Report, M&A Tax Report, and Corporate Taxation magazines. Mr. Silverman is on the Editorial Board of The American Journal of Tax Policy, and is on the Board of Trustees of the Southern Federal Tax Institute. He also chairs the PLI annual consolidated returns program.
Mr. Silverman was formerly Corporate Tax Editor of The Journal of Taxation, and a member of the advisory boards of NYU Institute on Federal Taxation. He was formerly a member of the Executive Committee of the New York State Bar Association and an attorney-advisor to Judge Samuel B. Sterrett of the United States Tax Court.
Philip B. Wright
Bryan Cave Leighton Paisner LLP
Philip B. Wright is a Partner in the law firm of Bryan Cave Leighton Paisner LLP and is co-leader of the Tax Advice and Controversy Practice Group. His practice is concentrated primarily on advising clients in respect of the domestic and international tax aspects of inbound and outbound investment including acquisition structuring and related financing in all industries including real estate. He regularly advises clients regarding the federal income tax aspects of the formation and operation of business entities. In addition, he also advises clients in controversy matters with the Internal Revenue Service principally regarding issues involved in corporate acquisitions and divestitures.
Phil received his B.A. degree in Accounting from the University of Missouri, magna cum laude (1979), J.D. degree from Georgetown University, cum laude (1982), and his LL.M. from New York University (1985). He serves as an adjunct professor in the School of Accountancy Master’s program at the University of Missouri – Columbia where he has taught Partnership Taxation and Mergers and Acquisitions Taxation. He has served as an adjunct professor in the Masters Tax Program at Washington University School of Law. He frequently writes and speaks on tax issues involved in cross border merger and acquisition. His prior professional experience includes practice as a tax specialist and CPA with a Big Four accounting firm.
Phil is a member of the Tax Section of the American Bar Association and New York State Bar Association. Phil also serves as a Member of Bloomberg Industry Group’s Corporate Taxation Advisory Board. He is a Fellow of the American College of Tax Counsel and is listed in The Best Lawyers In America. He is admitted to practice in Missouri, New York and the District of Columbia.
N. Todd Angkatavanich, Esq., Chair
Ernst & Young
Todd’s practice is focused on tax, trusts and estates, and business succession matters for affluent individuals and their families. He regularly advises domestic and international families and family offices with respect to creating trust and related business structures to preserve, protect, and grow family wealth for multiple generations in a tax efficient manner.
Todd has significant experience working with clients to structure US and international wealth preservation vehicles such as Family Limited Partnerships, Grantor Retained Annuity Trusts, Sales to Intentionally “Defective” Grantor Trusts, Foreign Grantor Trusts, Qualified Personal Residence Trusts, Buy-Sell Agreements and Preferred Freeze Partnerships. He also advises clients on business succession matters, with a particular emphasis on navigating the various tax pitfalls under Chapter 14 of the Code. In addition, Todd’s practice also involves the preparation of estate planning documents for clients including “tax-sensitive” Wills and Revocable Trusts, Generation-Skipping Dynasty Trusts and Irrevocable Life Insurance Trusts.
Todd also has experience in advising Hedge Fund and Private Equity Fund professionals with respect to transferring carried interests into multi-generational trusts for the benefit of younger family members in a tax-efficient manner.
Steve R. Akers, Esq.
Mr. Akers is Managing Director and Senior Fiduciary Counsel at Bessemer Trust. In this role, he serves as Chair of the firm’s Estate Planning Committee and works closely with clients in the Southwest Region regarding their estate and trust planning issues.
Steve is a member of the Advisory Committee to the University of Miami Philip E. Heckerling Institute on Estate Planning, where he is a frequent speaker. He serves as Treasurer of The American College of Trust and Estate Counsel (ACTEC), where he is Fellow. He previously served as Chair of the American Bar Association Section of Real Property, Trust & Estate Law and as Chair of the State Bar of Texas Real Estate, Probate & Trust Law Section.
Steve earned a J.D. from the University of Texas School of Law and a B.S. in chemical engineering from Oklahoma State University.
Christine L. Albright, Esq.
Holland & Knight LLP
Christine L. Albright concentrates on counseling high-net-worth individuals and family groups in all facets of sophisticated wealth and estate planning and protection, estate, gift and generation-skipping transfer taxation, income taxation of estates and trusts, and succession planning for closely held and family businesses. She also represents fiduciaries and beneficiaries of trusts and estates regarding all aspects of trust and estate administration, the review and preparation of estate and generation-skipping transfer tax returns, the analysis of fiduciary income tax matters, and trust construction and reformation suits and other contested trust and estate matters. She represents parties in seeking private letter rulings and in handling tax audits for federal estate, gift, generation-skipping transfer and fiduciary income tax matters.
Ronald D. Aucutt, Esq.
Ron Aucutt is a Senior Fiduciary Counsel at Bessemer Trust. In this role, he is responsible for working with clients and their advisors to develop practical and efficient wealth transfer plans, and for guiding the firm on fiduciary issues.
Prior to joining Bessemer, Ron practiced law with Miller & Chevalier Chartered in Washington, D.C., and with McGuireWoods LLP in Tysons, VA. He advised clients, lawyers, and other professionals on estate planning and helped resolve tax issues through IRS appeals and by obtaining rulings from the IRS National Office.
Ron is a Fellow and former President of The American College of Trust and Estate Counsel. He was in the Navy from 1970 to 1973, served in the Gulf of Tonkin during the Vietnam War, and achieved the rank of lieutenant.
Ron earned a J.D. and a B.A. from the University of Minnesota.
Marc S. Bekerman, Esq.
Law Office of Marc Bekerman
Marc is a solo practitioner specializing in Trusts and Estates with experience in estate planning, estate and trust administration, and estate and trust litigation. He is also an adjunct professor of law at New York Law School where he also served as the Associate Director for the Graduate Tax Program. Marc is admitted to practice in New York, New Jersey and California as well as several federal courts including the United States Tax Court. Marc is a frequent author and lecturer. Prior to owning his own practice, Marc was a partner with Fleischman & Bekerman, LLP, was associated with several New York law firms, and was a senior office at a national trust company. He has served in a variety of capacities for the Real Property, Trust and Estate Law Section of the American Bar Association and formerly served as co-chair of its Skills Training for Estate Planners program. He is a member of a variety of professional organizations holding a variety of positions including as a member of the New York State Bar Association Standing Committee on Legal Education and Admission to the Bar. Marc has been elected a Fellow of both the American Bar Foundation and the New York Bar Foundation. Marc earned an LLM in Taxation from the New York University School of Law, a J.D. from the Fordham University School of Law and a B.A. in mathematics from State University of New York at Binghamton (now Binghamton University).
Turney P. Berry, Esq.
Wyatt, Tarrant & Combs LLP
Turney P. Berry concentrates his practice in the areas of estate planning, fiduciary matters, and charitable planning. Mr. Berry is Chair of Wyatt, Tarrant & Combs’ Trusts, Estates & Personal Planning Service Team and a past member of the firm’s Executive Committee.
Mr. Berry is active in the American College of Trust and Estate Counsel (ACTEC), currently serving as Chair of the Estate & Gift Committee and State Chair for Kentucky, and is a past Regent of the College, former President of the ACTEC Foundation, and previous chair of the Charitable and Tax Exempt Committee.
As a Uniform Law Commissioner, Mr. Berry currently serves as Chair of the drafting committee for the Uniform Fiduciary Income and Principal Act (a revision of the principal and income acts), Vice-Chair of the Drafting Committee on Electronic Wills Act, and a member of the Drafting Committee to Regulate the Management of Funds Raised Through Crowdfunding Efforts. He has served as chair of the Uniform Power of Appointment Act and as a member of the drafting committees for Directed Trusts, Uniform Acts on the Fiduciary Access to Digital Assets (revised act), Decanting, Insurable Interests, Premarital and Marital Agreements, Transfer on Death Deeds, and the Uniform Probate Code Artificial Reproductive Technology provisions. For the American Bar Association, Mr. Berry serves as Co-Chair of the Charitable Planning Committee for the Section of Real Property, Trust and Estate Law and on the Conservation Easement Task Force.
Mr. Berry is a Fellow of the American College of Tax Counsel, a member of the American Law Institute, a member of the Advisory Council of the Heckerling Institute on Estate Planning, a Member of the Advisory Board of Trusts and Estates Monthly, a member of the Joint Editorial Board for Uniform Trust and Estates Act, and a member of the Bloomberg Industry Group Tax Advisory Board (Estates, Gifts, and Trusts). He serves as Adjunct Professor at the University of Miami Estate Planning LLM Program (Business Succession Planning), and has served as Adjunct Professor at Vanderbilt University, the University of Missouri, and the University of Louisville, and regularly speaks at the nation’s leading estate planning conferences. Since 1996, Mr. Berry has served as Co-Chair of the Midwest/Midsouth Estate Planning Institute at the University of Kentucky (the longest continuously run CLE event in Kentucky).
Mr. Berry has been certified as an Accredited Estate Planner® (AEP®) by the National Association of Estate Planners & Councils and is a member of its Estate Planning Hall of Fame [Kentucky does not recognize legal specialties]. He is listed in Woodward/White’s The Best Lawyers in America® and in the Kentucky Super Lawyer Magazine in the area of Trusts and Estates.
Mr. Berry has been an Articles Editor of The Tax Lawyer and a past chair of the Louisville Bar Association Probate and Estate Planning Section (1989 Section of the Year). He is a member of the Louisville Estate Planning Council, Kentuckiana Planned Giving Council, and an adjunct member of the American Association of Life Underwriters.
Mr. Berry is Chair of the Center for Interfaith Relations, a Director of Kentucky Opera, Actors Theatre of Louisville, Muhammad Ali Center, and Earth School/Carbon Nation. He is a member of Louisville Downtown Rotary, a Member of the Honorable Order of Kentucky Colonels, and is a past President of the Daily Bread Sunday School Class at Christ Church United Methodist. Mr. Berry is the recipient of the National Philanthropy Day Baylor Landrum Award and is a Distinguished Citizen of Louisville.
Jonathan Blattmachr, Esq.
Pioneer Wealth Partners
As a Senior Advisor at Pioneer Wealth Partners, Jonathan Blattmachr brings over 40 years of experience in trusts and estates law. He is a retired member of Milbank Tweed Hadley & McCloy and the Alaska, California and New York Bars. Mr. Blattmachr has been recognized as one of the country’s most creative trusts and estates lawyers. He writes and lectures extensively on estate and trust taxation and charitable giving and has authored or co-authored seven books and over 500 articles on estate planning topics. He is co-developer of Wealth Transfer Planning, a computerized system that produces estate planning documents using document assembly and specific client advise using artificial intelligence and which is published by Interactive Legal Systems where he serves as editor-in-chief. He is director of estate planning for the Alaska Trust Company.
He has served as a lecturer-in-law of the Columbia University School of Law and is an Adjunct Professor of Law at New York University Law School in its Masters in Tax Program (LLM). He is a former chairperson of the Trusts & Estates Law Section of the New York State Bar Association and certain committees of the American Bar Association. Mr. Blattmachr is a Fellow and a former Regent of the American College of Trust and Estate Counsel and past chair of its Estate and Gift Tax Committee. Among professional activities, which are too numerous to list, Mr. Blattmachr has served as an Advisor on The American Law Institute, Restatement of the Law, Trusts 3rd; and as a Fellow and Director of The New York Bar Foundation and as a Fellow of the American Bar Foundation.
Jonathan served as an office in the US Army from 1970 to 1972 and was awarded the Army Commendation Medal.
Jeremy B. Crickard, Esq.
Withers Bergman LLP
Jeremy is a partner in the private client and tax team. He counsels families, business owners and successful individuals in all areas of estate planning. For more than 15 years his practice has focused on sophisticated family wealth and transfer tax planning, complex trust and probate administrations, business succession planning, fiduciary representation, the resolution of Federal estate and gift tax audits, and charitable planned giving.
Jeremy is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and a recent past Chair of the Executive Committee of the Trusts and Estates Section of the State Bar of California. He is also a Certified Specialist in Estate Planning, Trust & Probate Law by The State Bar of California Board of Legal Specialization, was named a Top 10 San Diego Super Lawyer in 2017 and a Top 50 San Diego Super Lawyer in 2015 – 2017, a Best Lawyer in Trusts and Estates in 2016-2018, and a Top Lawyer in San Diego by San Diego Magazine in 2013-2017, among other recognitions. He is a regular speaker and author on sophisticated estate planning and trust administration topics.
Richard L. Dees, Esq.
McDermott Will & Emery
Richard advises on control, tax, and business planning issues and helps clients save estate taxes and develop succession plans targeted for S corporations, regularly consults with other lawyers, accountants, financial planners, insurance consultants and trust officers on IRS litigation and structuring business transactions. Has experience on the farm estate tax valuation rules under Code Section 2032A and advises farmers, landowners, and real estate professionals on a variety of tax, leasing and business-planning issues.
Richard S. Franklin, Esq.
Franklin Karibjanian & Law
Richard focuses on estate planning, trusts and estate administration, and beneficiary and fiduciary representation. He is a member of the District of Columbia and Florida Bars, is a Fellow of the American College of Trust and Estate Counsel, and is a Co-Chair of the ABA RPTE Section’s Income and Transfer Tax Planning Group. He serves on the ACTEC Transfer Tax Study Committee. He has spoken at numerous estate planning programs and written on estate planning topics for ACTEC Law Journal, Actionline, Bloomberg Industry Group Insights, Estate Planning, Journal of Multistate Taxation and Incentives, Probate & Property, Steve Leimberg’s Newsletters, Tax Notes, The Florida Bar Journal, The Washington Lawyer, Trusts & Estates, and the Bloomberg/Bloomberg Industry Group Estates, Gifts & Trust Journal. Richard is a DC Super Lawyer®, is ranked in the 2009-2017 editions of The Best Lawyers® in America as a leading lawyer in the Trusts and Estates category, and rated AV® Preeminent™ by Martindale Hubbell. Prior to joining Virginia McArthur and founding McArthur Franklin and then Franklin Karibjanian & Law PLLC, Richard was a partner at Pillsbury Winthrop Shaw Pittman LLP.
Eric Fischer, Esq.
Skaden, Arps, Slate, Meagher & Flom LLP
Eric is a member of the Private Clients/Trusts & Estate practice group in the New York office of Skadden, Arps, Slate, Meagher & Flom LLP.
He concentrates his practice on complete tax, trusts and estates matters for successful individuals and their families, with a particular emphasis on cross-border matters and the integration of income tax and estate planning goals.
Eric also is a frequent writer and lecturer on matters related to tax planning, tax reform, estate planning and trust and estate administration.
Steven B. Gorin, Esq.
Thompson Coburn LLP
Steve is a nationally recognized practitioner in the areas of estate planning and the structuring of privately held businesses. Lawyers, accountants and business owners regularly look to Steve for fresh, highly knowledgeable insights into the best possible tax and estate planning approaches to their transactions.
Steve crafts estate plans for individuals, keeping in mind their financial security and desire to save income and estate tax. In his work for businesses, Steve helps owners plan for the eventual sale (to co-owners, employees, or third parties) or transfer (to family members), and provides a legal framework for an orderly transition while strategically saving income, transfer, and FICA taxes.
Drawing on his background as an accountant — and his still-current CPA license and Chartered Global Management Accountant credential — Steve structures businesses to achieve business objectives and save income or estate tax. He has helped fledgling businesses organize, thriving businesses restructure to save hundreds of thousands of dollars of income tax when planning a transition to the next ownership group, and mature multi-million or billion-dollar businesses plan tax-saving transfers to the next generation.
Over the course of his 30-year career, Steve has amassed a deep knowledge of nearly every aspect of tax strategy for privately held businesses and freely shares that knowledge with others in the field. His quarterly newsletter, Business Succession Solutions,” is considered essential reading for hundreds of CPAs and attorneys, who describe it as “a fantastic contribution to the field.” Steve also maintains a blog, Business Succession Solutions, intended to help business owners — and those who advise or support them — consider smart tax strategies.
Steve is a highly visible member of the ABA’s Real Property, Trust & Estate Law Section and the American College of Trust & Estate Counsel, which regularly directs its members to Steve’s quarterly newsletter. He has represented both groups in comments to the IRS, the U.S. Treasury, and tax lawmakers.
David A. Handler, Esq.
Kirkland & Ellis LLP
David A. Handler is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP. Mr. Handler is a fellow of the American College of Trust and Estate Counsel (ACTEC), a member of the NAEPC Estate Planning Hall of Fame as an Accredited Estate Planner (Distinguished), and a member of the professional advisory committees of several non-profit organizations, including the Chicago Community Trust, The Art Institute of Chicago, The Goodman Theatre, WTTW11/98.7WFMT (Chicago public broadcasting stations) and the Jewish Federation of Metropolitan Chicago.
He is one of only 16 U.S. lawyers (as of 2015) ranked in “Band 1” by Chambers USA in the Wealth Management category, is listed in The Best Lawyers in America© (Trusts and Estates) and its 2016 Trusts and Estates “Chicago Lawyer of the Year”, in the Guide to the World’s Leading Trusts and Estates Practitioners, in Who’s Who Legal: Private Client, received the Austin Fleming Distinguished Service Award from the Chicago Estate Planning Council and was identified as one of the top 100 lawyers in Illinois in the 2006 list of “Illinois Super Lawyers.” Leading Lawyers Magazine has listed David as one of the “Top Ten Trust, Will & Estate” lawyers in Illinois as well as a “Top 100 Consumer” lawyer in Illinois. David was named a Trusts & Estates Trailblazer by The National Law Journal in 2016.
He is an Editorial Advisory Board Member of Trusts & Estates Magazine for which he has written the monthly “tax update” column for more than 10 years. Mr. Handler is a co-author of an e-book on estate planning, The Complete Estate Planning Sourcebook (published by Wolters Kluwer). He has authored many articles that have appeared in prominent estate planning and taxation journals, magazines and newsletters, including Lawyer’s Weekly, Trusts & Estates Magazine, Estate Planning Magazine, Journal of Taxation, Tax Management Estates, Gifts and Trusts Journal, The Chase Journal and RIA’s Estate Planner’s Alert. He is regularly interviewed for trade and news periodicals, including The Wall Street Journal, The New York Times, Lawyer’s Weekly, Registered Representative, Financial Advisor, Worth and Bloomberg Wealth Manager magazines.
Mr. Handler is a frequent lecturer at professional education seminars. Mr. Handler concentrates his practice on trust and estate planning and administration, representing owners of closely-held businesses, principals of private equity/venture capital/LBO funds, executives and families of significant wealth, and establishing and administering private foundations, public charities and other tax-exempt entities.
Mr. Handler is a 1992 graduate of Northwestern University School of Law and received a B.S. Degree in Finance with highest honors from the University of Illinois College of Commerce in 1989.
Jerome M. Hesch, Esq.
Jeffrey M. Verdon Law Group, LLP
Jerry Hesch is a tax and estate planning consultant for lawyers throughout the country and is Special Senior Tax Counsel hired as a resource for Jeffrey M. Verdon Law Group, LLP.
A Former tax partner with the national law firm of Greenberg Traurig (Miami, Florida), Professor Hesch is a member of the America College of Trust and Estate Counsel (ACTEC), and an Adjunct Professor at the University of Miami School of Law (Graduate Programs in Estate Planning and Taxation) and Florida International University School of Law.
An accomplished author, Professor Hesch has published numerous articles, several Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its third edition. Also a coveted speaker, Professor Hesch has presented for groups such as the AICPA, the University of Miami Heckerling Institute on Estate Planning, the University of Southern California Tax Institute, and the New York University Institute on Federal Taxation.
He has also participated in several bar association projects, such as the Drafting Committee for the Florida Revised Uniform Partnership Act and preparing the ABA’s comments on the IRS’s proposed private annuity regulations.
George D. Karibjanian, Esq.
Franklin Karibjanian & Law
George D. Karibjanian is a member of Franklin Karibjanian & Law. George is Board Certified by the Florida Bar in Wills, Trusts & Estates and is a Fellow in the American College of Trust and Estate Counsel, and is licensed to practice in Florida, D.C., Maryland and Virginia.
George practices exclusively in the areas of estate planning and probate and trust administration, and has also represented numerous clients with respect to nuptial agreements.
George divides his time between the Boca Raton and Washington offices, spending the majority of his time in Boca Raton.
Born and raised in Vineland, New Jersey (in the heart of South Jersey), George has called Boca Raton home since 1988. George has participated in over 170 formal presentations, either individually or as part of a panel discussion, to national, state-wide and local groups, and has over 75 legal publication credits in national and regional periodicals and journals.
On the topic of the Uniform Voidable Transactions Act and its potential negative effect on estate planning, George has published many articles and has lectured in cities across the nation such as Las Vegas, Nashville, New York, Phoenix, Portland (Or.), San Diego, San Francisco, and Wilmington (Del.), and presented webinars to groups in South Dakota and Alaska. George has also presented on the topic in October 2016 at the 42nd Annual Notre Dame Tax and Estate Planning Institute in South Bend, Indiana.
On the topic of same-sex estate planning, George has lectured at various conferences and estate planning councils throughout the United States and has published numerous articles in publications such as Steve Leimberg’s LISI Estate Planning Newsletters, Trusts & Estates Magazine and the Florida Bar Journal. George has also been quoted by several publications and websites.
George was presenter at the 48th Annual Heckerling Institute on Estate Planning in Orlando, Florida, speaking on a panel discussion titled, “Living and Working with the Uniform Principal and Income Act,” focusing on the tax effects on the power to adjust trust principal to income, the power to convert an income trust to a unitrust, comparing the various unitrust statues and focusing on potential litigation facing fiduciaries in this area.
George’s other lectures have included topics such as Portability, Decanting, Trustee Selection and Duties, the Principal and Income Act, Current Developments in Estate Planning and Taxation, Representing a Client with Potential Capacity Issues, Whether a Supplemental 706 is Required, Inter-Vivos QTIP Planning, Prenuptial Agreements for the Estate Planner, the Advantages and Disadvantages of Domestic Asset Protection Trusts and the impact of the 2017 Tax Act on Alimony and Trusts.
Carol A. Kelley, Esq.
Buchanan Ingersoll & Rooney PC
Carol A. Kelley focuses her practice on tax-related matters, with a concentration on estate planning and estate and trust administration matters. Additionally, Carol has prepared organizational documents for limited partnerships, limited liability companies and 501(c)(3) charitable organizations.
Prior to joining Buchanan, Carol served as an associate with the Newark, New Jersey, office of a large East Coast-based law firm, where she concentrated on estate planning and estate administration. Her experience includes advising clients on estate and gift tax issues, business succession plans and charitable matters.
Carol drafted complex estate planning documents, including wills, trusts, powers of attorney and advance health care directives. She assisted clients in administering estates and trusts and prepared tax returns related to estates and gift taxes. While in law school, Carol was co-chair of the Volunteer Income Tax Assistance Program.
Sharon L. Klein, Esq.
Wilmington Trust, N.A.
Sharon is President of Wilmington Trust, N.A. in the New York Metro Region, responsible for overseeing all Wealth Advisory Services. Beginning her career as a trusts & estates attorney, she has over 20 years’ experience in the wealth advisory arena and is a nationally recognized speaker and author on trust & estate issues. She has spoken for many professional organizations, including the Heckerling Institute on Estate Planning, the New York University Institute on Federal Taxation, the Notre Dame Estate Planning Institute, the Duke University Estate Planning Conference, and the Bloomberg Industry Group Tax Management Advisory Board.
Sharon has been featured or quoted in publications such as The Wall Street Journal, The New York Times, The New York Law Journal, and Trusts & Estates Magazine. Sharon serves as Chair of the Trusts and Estates Law Section Taxation Committee of the New York State Bar Association and Vice-Chair of the Estate & Gift Tax Committee of the American Bar Association. She is a member of New York Bankers Association Trust & Investment Division Executive Committee, The Rockefeller University Committee on Trust and Estate Gift Plans, the Estates, Gifts and Trusts Advisory Board for The Bureau of National Affairs and the Professional Advisory Council of the Anti- Defamation League.
She is the immediate past Chair of the Trusts, Estates and Surrogate’s Court Committee for the New York City Bar Association and a current member of its Estate and Gift Taxation Committee. Prior to joining Wilmington Trust, Sharon was Managing Director and Head of Wealth Advisory at Lazard Wealth Management where she led the delivery of all wealth advisory services, including trusts & estates, tax and philanthropic planning. Prior to Lazard, Sharon headed the Estate Advisement department at Fiduciary Trust Company International.
Prior to joining Fiduciary Trust, Sharon was Special Counsel in the Trusts & Estates Department at Rosenman & Colin (now Katten Muchin Rosenman LLP), where she began her career in 1990. Sharon earned a BA and LLB from the University of New South Wales, Australia, and an LLM from the Boalt Hall School of Law at the University of California, Berkeley.
Julie Miraglia Kwon, Esq.
McDermott Will & Emery
Julie Miraglia Kwon is a partner based in Silicon Valley with the law firm of McDermott Will & Emery LLP. She advises clients regarding estate, gift and generation-skipping transfer tax issues; charitable planning; trust and estate administration; and contested trust and tax matters.
Julie formerly was the Philanthropic Advisor for Stanford University, where she collaborated with the Office of General Counsel and Stanford Management Company regarding endowment and charitable trust investment, complex gifts and bequests, and contested matters. Previously, she also was a National Director with Bernstein Global Wealth Management, where she developed quantitative research regarding the effect of investment volatility on wealth transfer; and was the fiduciary counsel and Legacy Planner for the Midwest Region for Bessemer Trust Company.
Julie is co-author of the tax treatise, Generation-Skipping Transfer Tax (by Harrington, Plaine, Zaritsky & Kwon, for Warren Gorham & Lamont). She is a frequent speaker and author for professional organizations and publications, which have included the Wall Street Journal, Forbes, Dow Jones, Journal of Taxation, Trusts & Estates, the Heckerling Institute on Estate Planning, the Internal Revenue Service, the American Bar Association, the American Law Institute and numerous regional organizations.
Julie is a fellow of the American College of Trust & Estate Counsel. Chambers USA has consistently ranked Julie individually as one of the top attorneys in the country. She also is a current Supervisory Council Member for the Real Property, Trust & Estate Section of the American Bar Association, past Chair of the Income & Transfer Tax Planning Group and Estate & Gift Tax Committee, and past co-chair of the GST Tax Committee of the Section. Julie is also a member of the Executive Committee of the Trusts & Estates Section of the State Bar of California, which reviews and develops state legislation in her practice area.
Prof. William P. LaPiana
New York Law School
Professor LaPiana is Associate Dean and the Rita and Joseph Solomon Professor of Wills, Trusts and Estates at New York Law School and Director of Estate Planning Studies in the Graduate Tax Program at NYLS. He holds the AB, summa cum laude (1973), the AM in history (1975), the JD cum laude (1978), and the PhD in history (1987) from Harvard University. From 1979 to 1983 he was associated with Davis Polk and Wardwell where he worked primarily in the estates group. He began teaching in 1983 at the University of Pittsburgh School of Law and joined the New York Law School faculty in 1987. His teaching responsibilities include wills and trusts, property, federal estate and gift tax, estate planning, and American legal history. Professor LaPiana is the author of several articles on estate planning and is co-author with Professor Ira Mark Bloom of Drafting New York Wills and Related Documents 4th ed. (LexisNexis). He is also the author of Inside Wills and Trusts: What Matters and Why (WoltersKluwer 2012). He has also written numerous articles in American legal history, and is the author of Logic and Experience: The Origin of Modern American Legal Education (Oxford Univ. Press, 1994).
In 1992 he was elected an Academic Fellow of the American College of Trust and Estate Counsel and is a member of the Board of Directors of ACTEC Foundation for a three-year term ending in 2018. A member of the American Law Institute since 1998, he and was a member of the Members Consultative Groups for Restatements (Third) of Trusts and Property (Donative Transfers). He was the Reporter for the revised Uniform Disclaimer of Property Interests Act, which was promulgated by the Uniform Law Commission in July 1999. He is a member of the Trusts and Estates Section of the New York State Bar Association and has been a delegate at large to the executive committee of the section. Since 2008 he has been a member of the Surrogate’s Court Advisory Committee of the New York State Office of Court Administration. He has lectured at the Notre Dame Tax and Estate Planning Institute, the New York University Institute on Federal Taxation, the Heckerling Institute on Estate Planning, and the Sophisticated Trusts and Estates Law Institute sponsored by the New York State Bar Association. In 2010 he delivered the Mortimer Hess Memorial Lecture at the New York City Bar Association.
Lester B. Law, Esq.
Franklin Karibjanian & Law
Lester B. Law focuses on estate and trust planning, business succession planning, estate and trust administration, beneficiary and fiduciary administration and income tax matters. Lester spent the early part of his career practicing law as a trusts and estates attorney. He then switched to an advisory role working predominately with ultra-high net worth clients in two national trust companies. He has worked with many entrepreneurs and their families advising them on business succession planning, including dealing not only with the transactional and tax matters, but also with family dynamics and other related issues. With that experience, combined with his background as a certified public accountant, he brings his unique experience in understanding both the income tax, transfer tax and the family dynamic side of planning.
Lester divides his time between the Naples and Washington offices, spending the majority of his time in Naples. Lester is only licensed to practice law in Florida; he has submitted an application to practice law in the District of Columbia, and his current practice in D.C. is supervised by D.C. Bar members.
Lester is a Fellow of the American College of Trusts and Estates Counsel (ACTEC), and serves on the Fiduciary Income Tax and Transfer Tax Study committees. He is also an active member of the American Bar Association’s Real Property Trusts and Estate (ABA RPTE) Section, serving as co-chair of the ABA RPTE’s Income and Transfer Tax Planning Group, as well as being a member of other committees. An active member of and board certified in Wills Trusts and Estates law by the Florida Bar, Lester has held many leadership roles at the Florida Bar’s Real Property Probate and Trust Law Section, including chairing committees, being an editor of the Tax Notes for the Florida Bar Journal and currently co-chairing a subcommittee exploring the utility of Community Property Trusts in Florida.
Lester is a nationally recognized speaker and author. Recent presentations and venues include, University of Miami Heckerling Institute on Estate Planning, the Notre Dame Tax & Estate Planning Institute, ABA-RPTE meetings, Washington School of Law – Annual Estate Planning Council, Portland Estate Planning Council, Ave Maria School of Law Estate Planning Symposia, and Florida Attorney / Trust Officer Liaison Conference. He has lectured for the past decade at the Florida Banker’s Trust School, was an adjunct professor at the Ave Maria School of Law, and will also serve as an adjunct professor at the University of Miami School of Law, Graduate Estate Planning Program.
Lester’s writings have been published in many national journals and publications, including Trusts & Estates, The Florida Bar Journal, Probate and Property, Bloomberg/Bloomberg Industry Group Estates, Gifts & Trusts Journal, Estate Planning, and Steve Leimberg’s – LISI’s Newsletters. He has been quoted in the Wall Street Journal, Bloomberg/Bloomberg Industry Group, and other national media. Lester is also a co-author of a book on estate planning titled, Tools and Techniques of Trust Planning. Lester is rated AV® Preeminent™ by Martindale Hubbell. Prior to joining Franklin Karibjanian & Law, Lester was a managing director at US Trust and Abbot Downing (Wells Fargo’s ultra-high net worth boutique) focusing on planning for the ultra-high net worth clients for a dozen years. He also practiced law for more than a dozen years in Florida. Prior to law school, Lester was a CPA in Florida with PriceWaterhouseCoopers (formerly Price Waterhouse) for several years.
Paul S. Lee, Esq.
Paul S. Lee is a Senior Vice President of The Northern Trust Company. Based in New York City, he is the Global Fiduciary Strategist for Wealth Management and the Global Family & Private Investment Offices Group. He is also a Senior Vice President and Managing Director of Northern Trust.
Prior to joining Northern Trust, Paul served as a National Managing Director in the New York Office of Bernstein Global Wealth Management where he provided customized wealth planning solutions for family offices and ultra-high-net-worth clients. Earlier in his tenure at Bernstein, he was responsible for opening the firm’s first non-U.S. private client office in London and established the investment infrastructure for all of Bernstein’s non-U.S. private clients. Paul began his career practicing law and become a Partner in the Tax, Estate Planning and Wealth Protection Group at Smith, Gambrell & Russell, LLP.
Carlyn S. McCaffrey, Esq.
McDermott Will & Emery
Carlyn S. McCaffrey provides legal counsel on domestic and international tax and estate planning for high-net-worth individuals. She also advises individuals and institutions on charitable planning matters. Carlyn is co-head of the Private Client practice in the Firm’s New York office.
A frequent lecturer on subjects relating to tax law, trusts and estates, foreign trusts and matrimonial law, Carlyn is also an extensively published author on these topics.
Keith Schiller, Esq.
Schiller Law Group
Keith Schiller is dedicated to excellence. He is routinely requested by clients and other professionals to help solve complex problems, achieve major tax savings, and advise on an extensive range of issues including reviewing estate and gift tax returns, consulting or representing clients on audits, appeals, and tax court matters. Clients benefit from Keith’s commitment to provide effective advice in a thorough and efficient manner, a result of his co-teaching with IRS estate tax attorneys and managers since 1997 and his passion to stay current on the changes of law.
Keith lectures on estate planning to professionals approximately 15 days each year, teaching to over 1,700 professionals annually. He authored Estate Planning At The Movies® – Art of the Estate Tax Return, a comprehensive textbook, which is now in its Second Edition and proudly published by Bloomberg Industry Group. Keith has also authored more than 12 course texts, written more than three dozen published articles, and assisted hundreds of clients and professionals with their thorniest problems. Keith is among a select few attorneys in California to be dually certified in two specialties by the California State Bar. He received the CalCPA Education Foundation’s award for Outstanding Course Materials in 2001 and 2010-2011, selected from a curriculum of over 150 courses and 600 events offered by that acclaimed organization.
Mr. Schiller’s focus with estate planning began at Boalt Hall School of Law where he selected several estate planning electives. Having begun practice in 1974 with his father’s firm, Mr. Schiller received an entrée to a clientele a generation his senior. This exposed Mr. Schiller to a range of issues and a net worth of clients that is not normally occasioned by a young attorney. His commitment to estate planning excellence has endured through the years. Keith has lectured professionally in California, Florida, Nevada, Arizona, Oregon, Delaware, British Columbia, Washington, Hawaii and Washington, D.C.
Richard W. Nenno, Esq.
Wilmington Trust Company
Richard W. Nenno, Esquire, is a Senior Trust Counsel and Managing Director in Wealth Advisory Services at Wilmington Trust Company, Wilmington, Delaware. Dick has over 40 years of estate-planning experience and is admitted to the practice of law in Delaware and Pennsylvania. He is a Fellow of the American College of Trust and Estate Counsel, a member of the Advisory Committee of the Heckerling Institute on Estate Planning, a Fellow of the American Bar Foundation, a member of the Bloomberg Industry Group Estates, Gifts, and Trusts Advisory Board, and a Distinguished Accredited Estate Planner. Prior to joining Wilmington Trust Company in 1982, he was an associate in the Estates Department of the Philadelphia law firm of Ballard, Spahr, Andrews and Ingersoll.
Dick is a cum laude graduate of Princeton University with an A.B. degree from the Woodrow Wilson School of Public and International Affairs. He earned his J.D. degree from Harvard Law School.
Dick is recognized as a national speaker and published authority on estate-planning issues. He has presented at the Heckerling Institute on Estate Planning, the ALI-ABA Planning Techniques for Large Estates Conference, the IBA/ABA International Wealth Transfer Practice Conference, the Notre Dame Tax and Estate Planning Institute, the AICPA Advanced Estate Planning Conference, the NYU Institute on Federal Taxation, the Southern California Tax and Estate Planning Forum, and the Practising Law Institute Estate Planning Institute. He is a member of the American Bar Association, Section of Real Property, Trust & Estate Law (former Member of Council) and Section of Taxation; Delaware State Bar Association (Past Chair: Estates and Trusts Section); Estate Planning Council of Delaware, Inc. (Past President); Philadelphia Bar Association.
Elizabeth Carrott Minnigh, Esq.
Buchanan Ingersoll & Rooney PC
Elizabeth is a tax attorney who focuses on advising high net worth families and charitable organizations.
Elizabeth advises families on the tax-efficient accumulation, management and transfer of wealth, particularly in connection with closely held businesses and other valued assets, such as fine art and other collectibles. In addition to an in-depth knowledge of tax law, Elizabeth takes the time to listen and learn about family dynamics and to understand each family’s unique relationship with their wealth so that the resulting plan is tailored to the family’s needs. Elizabeth employs many creative techniques to accomplish her clients’ goals, including a variety of trusts, estate freeze transactions, business succession planning, pre- and post-martial planning and charitable planning.
Elizabeth also works closely with private foundations and public charities, advising on a wide variety of issues, including grant making, program-related investments, planned giving programs and public-private partnerships. As an extension of her work with nonprofits, Elizabeth also advises social enterprise organizations, such as benefit corporations and low-profit limited liability companies.
Alexander M. Popovich, Esq.
Manchester Capital Management, LLC
Alex leads the firm’s estate and tax planning services, assisting clients with all aspects of their gift and estate tax planning as well as in areas of equity compensation, business structuring and succession, income tax and cross border tax. Alex also assists clients with trust and charitable foundation administration. Alex has over 17 years of experience as a trust and estate tax lawyer and maintains bar admission and licenses in Florida, New Jersey, New York, Washington DC and the United States Tax Court. Prior to joining Manchester Alex was a Managing Director and Wealth Manager at JPMorgan Private Bank in LA and NYC, providing trust and estate planning services to clients in Southern California, Nevada, Boston, Connecticut and New York. Prior to his time at JPMorgan, Alex was counsel at Herrick, Feinstein LLP in New York and prior to that a partner at Hodgson Russ, LLP in New York, providing services to high-net worth individuals and families. Alex earned his BA degree at the University of Michigan, a law degree from Brooklyn Law School and an LL.M. degree in Taxation from NYU School of Law. Alex is a frequent speaker and presenter on tax related topics, has authored numerous articles, treatises and other publications and has been frequently quoted by many regional and national media outlets including CNN, Barrons, Bloomberg, the New York Times, the LA Times and others. Alex and his wife Debbie have 3 children. In his free time, Alex enjoys running, golfing, surfing, cooking, reading and the outdoors.
Christine R. W. Quigley, Esq.
Schiff Hardin LLP
Christine R. W. Quigley advises affluent individuals and families in wealth transfer planning, tax planning, estate and trust administration, and business succession planning. Her clients include principals of private equity, hedge fund, and venture capital firms; owners of closely-held businesses; and executives of public corporations.
Christine’s practice focuses on the complex estate and personal planning needs of her clients. She regularly represents entrepreneurial clients who have built significant wealth from the ground up.
A conscientious and responsive adviser, Christine translates clients’ priorities and family dynamics into successful long term plans. Whether planning for an initial public offering, private sale of a business, transition to a younger generation, or ongoing governance and growth, Christine guides her clients in meeting their social and philanthropic goals and in educating younger generations on the stewardship of wealth. She has successfully implemented family constitutions and governance structures connecting trusts, family foundations, and family enterprises in a way that mentors and maintains a cohesive social vision.
Gideon Rothschild, Esq.
Moses & Singer, LLP
Gideon Rothschild is a partner with the New York City law firm of MOSES & SINGER LLP, where he co-chairs the Trusts & Estates and Wealth Preservation Group. He focuses his practice in the areas of domestic and international estate planning techniques for high net worth clients and is a nationally recognized authority on wealth preservation and offshore trusts.
Mr. Rothschild is a Past Chair of the Real Property Trust & Estate Law Section of the American Bar Association, a Fellow of the American College of Trust and Estate Counsel and Academician of The International Academy of Trust and Estate Lawyers. He is a past Chair of the New York Chapter of the Society of Trust and Estate Practitioners (STEP) and a director of its US region.
Mr. Rothschild is the co-author of the Bloomberg Industry Group Tax Management portfolio on Asset Protection Planning and a member of the Editorial Advisory Boards of Tax Management Estates, Gifts, and Trusts, and Trusts and Estates. He is the author of numerous articles for publications including the New York Law Journal, Journal of Asset Protection, Trusts and Estates and Estate Planning, a former Adjunct Professor, University of Miami School of Law Graduate Program in Estate Planning, frequent lecturer on asset protection and estate planning to professional groups including University of Miami’s Philip E. Heckerling Institute, New York University Federal Tax Institute, the New York State Bar Association, the American Bar Association, the Southern Federal Tax Institute and the American Institute of Certified Public Accountants. Mr. Rothschild has been designated as a Distinguished Estate Planner by the National Association of Estate Planners and Councils. Mr. Rothschild is also licensed as a Certified Public Accountant.
Clients describe Gideon as “one of the top asset protection attorneys in the country” and is regarded by peers as “a leading authority on asset protection.” Since 2006, Gideon has been listed in New York Super Lawyers®, appearing as one of the “Top 100 New York Super Lawyers” – the only Trusts and Estates lawyer who received the highest point totals in the New York Metro area. Chambers USA acknowledges Gideon as “a very accomplished attorney” who is “preeminent in the trusts and estates field.” He has been peer-recognized by Best Lawyers in America for over 10 years. He further has the distinction of being an AV® Preeminent(tm) Rated lawyer and one of New York’s Top Rated Lawyers in his field by Martindale-Hubbell.
Prof. William P. Streng
University of Houston Law Center
Professor Streng received his bachelor’s degree from Wartburg College and his law degree from Northwestern University School of Law. He teaches federal income taxation, corporate tax, international tax and estate planning.
Prior to joining the faculty in 1985, he practiced tax law with firms in Houston and Cincinnati, was deputy general counsel for the Export-Import Bank of the United States, and an attorney with the United States Department of the Treasury.
From 1973 to 1980, Professor Streng taught at the Southern Methodist University School of Law. He has also been a visiting professor or visiting fellow at The Ohio State University Law School, New York University, The University of Texas, Hong Kong University School of Law, University of Stockholm, Sweden Law Faculty (Fulbright Professorship), University of Leiden, The Netherlands, Victoria University School of Law, Wellington, New Zealand, and Yokohama National University in Japan. He is the author of numerous books, portfolios, and articles dealing with a variety of tax subjects.
Aen W. Webster, Esq.
Aen Walker Webster dedicates her practice to estate planning and administration. She counsels clients on estate planning matters including charitable planning and business succession planning and advises fiduciaries on the administration of estates and trusts. Aen works frequently with individuals and families to maintain family assets and family harmony across generations. She has been fortunate to work with estate planning lawyers throughout the United States and maintains an extensive network of contacts for the benefit of her clients.
From 1995 to 2015, Aen headed the estate planning practice group at a large law firm in Washington D.C. She also served during those years as Deputy Technical Director for Estates, Gifts and Trusts for Tax Management publications, now a part of Bloomberg Industry Group, and she continues as a member of the Tax Management Advisory Board. She has been a frequent lecturer on estate planning topics and has presented papers to the Forum of Tax Management International in London and Paris. She was an adjunct professor at the Kogod School of Business Administration at American University from 2000 to 2011 and is a current member of the advisory committee for the Tax and Estate Planning Institute of Notre Dame Law School.
Aen has been selected as one of the best Trusts & Estates attorneys by The Best Lawyers in America since 2006. She also is included on the Washington DC Super Lawyers list and has been selected among the Women Leaders in the Law. Aen has an AV-Preeminent rating from Martindale Hubbell, the highest attorney rating.
Aen is an elected Fellow of the American Bar Foundation. She has served two terms on the governing Council of the Real Property Trust and Estate Law Section of the American Bar Association. She also is a past chair of the D.C. Bar Tax Section Estate Planning Committee and the Tax Practice Management Committee of the Tax Section of the American Bar Association. Prior to attending law school, Aen served for several years as a special Assistant to the U.S. Secretary of Health and Human Services for the areas of public affairs and health policy. In joining Cochran Allan, Aen comes full circle to join Debby Cochran, with whom she practiced in Washington, D.C. at the beginning of their legal careers.
Lisa M. Starczewski (Chair)
Buchanan Ingersoll & Rooney P.C.
Lisa Marie Starczewski is a shareholder in the tax department at Buchanan, Ingersoll & Rooney. She practiced tax law with Morgan, Lewis & Bockius and Schnader, Harrison, Segal & Lewis, and served as Editor-in-Chief of the Villanova Law Review (1987–88). She has also taught in the LL.M. program at Villanova University School of Law. Ms. Starczewski has authored more than 20 Bloomberg Industry Group Tax Management Portfolios in both the U.S. Income and Accounting series. She is also the author and co-author of numerous Bloomberg Industry Group Tax Practice Series chapters. She has received the Tax Management Distinguished Author Award and serves as the Deputy Technical Director of the Tax Management Portfolios. She also serves as the Chair of the Bloomberg Industry Group Pass-Through Entities Advisory Board.
Michael Hirschfeld is a Managing Director in the firm’s US National Tax office, where he focuses on international, partnership, corporate and real estate tax planning and compliance. Michael has over 40 years of experience with tax issues that affect partnerships/LLCs, REITs, cross-border investing, real estate acquisition, finance and investment, private equity, distressed debt, mergers and acquisitions, pharmaceutical, energy, and clean technology clients.
Michael was the chair of the Tax Section of the American Bar Association and a member of the Executive Committee of the Tax Section of the New York State Bar Association. Currently, he is the President of the Board at American Tax Policy Institute and an officer in the ABA Section of Real Property, Trust and Estate Law. Before Andersen Tax, Michael was a distinguished practitioner in residence at Cornell Law School and a retired law partner with an international law firm.
He is recognized as a leading tax professional in global publications, including Best Lawyers in America, Who’s Who in America, The International Who’s Who of Business Lawyers, The International Who’s Who of Corporate Tax Lawyers and New York Super Lawyers.
Michael is a frequent lecturer at the Practicing Law Institute, the American Bar Association’s Tax Section and Section on Real Property, Trust and Estate Law, New York University, TexFed Tax Institute, Tax Executives Institute, American Law Institute, the Association of the Bar of the City of New York, the International Fiscal Association and other organizations. He also published over 50 articles for Probate and Property (a publication of the ABA Section of Real Property, Trust and Estate Law), The Journal of Taxation, The Journal of International Taxation and numerous additional global tax publications.
Philip R. Hirschfeld
Cole Schotz P.C.
Philip Hirschfeld, an associate in the Tax, Trusts & Estates Department, focuses his practice in the areas of tax planning, tax controversy and international tax planning. His practice focuses on formation, sale or restructuring of businesses (including mergers and acquisitions), real estate investments (including Qualified Opportunity Zone Funds), partnership tax planning, debt restructuring, cross border investments and planning for non-US persons coming to work or live in the US and US companies operating abroad as well as advising clients on the tax aspects of such transactions. Before joining Cole Schotz, he concentrated on foreign investment in U.S. real estate, cross-border investments by U.S. companies operating abroad, and income tax planning for high net-worth individuals at a boutique international tax law firm.
Philip is an active member of the ABA Section of Real Property, Trust and Estate Law, where he is vice-chair of the Committee on Federal Taxation of Real Estate. He is also an active member of the ABA Section of Taxation and chair of the FATCA
subcommittee of their Committee on U.S. Activities of Foreigners and Tax Treaties. He has also been appointed to the Bloomberg Tax Pass-Through Entities Advisory Board. Philip is a recipient of the Nolan Fellowship from the Section of Taxation, which recognizes leadership qualities and a commitment to the Tax Section. In addition, he is the recipient of a Fellowship from the Real Property, Trust and Estate Law Section honoring future section leaders.
He has lectured on cross border real estate investments, Qualified Opportunity Zone Funds,
mergers & acquisitions, partnership tax planning and other topics for the American Bar Association, New York University, the Florida Annual Tax Institute and other groups and has authored several articles for numerous publications on cross border investments, qualified opportunity zones, recent tax legislation and other subjects.
Philip received his B.A. from New York University in Digital New Media and Urban Design & Architecture, magna cum laude in 2006, his J.D. from The George Washington University Law School in 2009, and his LL.M. in taxation from
the New York University School of Law in 2013. He is admitted to practice in both New York and the District of Columbia.
H. Grace Kim
Grant Thornton LLP
Grace Kim has more than 20 years of experience in the area of partnership taxation, which includes IRS, law firm and accounting firm positions. Her diversified experience includes working on a broad range of structuring and operational issues in a variety of industries and areas. Additionally, she has a strong working knowledge of administrative practice before the IRS.
Prior to serving in her current position, she served as a member of the partnership taxation group in the National Tax Office of an international accounting firm. She also has extensive experience in the tax group of a national law firm where she specialized in matters involving pass-through entities, and in the IRS chief counsel’s national office, where she worked on a variety of public guidance projects as well as nonpublic items, such as private letter rulings, technical advice memorandums and field service advice. She has authored articles in major tax publications, and given presentations at the ABA Section of Taxation, of which she is an active member on the Partnership and LLC Committee for which she serves as a Vice Chair. She has also taught as a member of the adjunct faculty in the Master of Law in Taxation Program at Georgetown University Law Center.
Norman Lencz focuses his practice on a broad range of international, federal, state and local tax matters. He advises clients on tax issues relating to corporations, partnerships, limited liability companies, joint ventures, REITs and RICs; tax-free and taxable mergers, acquisitions and spin-offs; compensation planning; installment sales and like-kind exchanges; and real estate development and investment. Mr. Lencz’s practice encompasses all aspects of both tax planning and tax controversy matters. He combines innovative thinking, a deep knowledge base and broad experience to provide creative solutions to the tax issues facing his clients.
Mr. Lencz is an adjunct professor at the Graduate Tax LL.M. Program of Georgetown University Law Center, where he teaches an advanced course called “Tax Planning for Real Estate Transactions.” The course examines the effect of federal income taxes on the real estate market and real estate transactions; sales (including installment sales) and like-kind exchanges of real estate; choice-of-entity (including partnerships, LLCs, S corporations and REITs) for the ownership and development of real estate; landlord/tenant tax issues; the tax impact of creative financing techniques, such as the sale-leaseback; basis (including at-risk) and basis adjustments; passive activity loss limitations; and the tax consequences of foreclosures, bankruptcies, and debt work-outs.
Steven F. Mount
Squire Patton Boggs
A Partner with Squire Patton Boggs, Steven Mount focuses his practice on tax credit financings including New Markets Tax Credit, Historic Tax Credit and Energy Tax Credit transactions. He also represents clients concerning partnership taxation and other real estate joint venture transactions, and issues concerning real estate investment trusts.
Mr. Mount has been a panelist in the Novogradac New Market Tax Credit Conference series, is a member of the National Association of Real Estate Investment Trusts and an Advisory Board Member at Bloomberg Industry Group. He is the original author on Bloomberg Industry Group Tax Management’s Portfolio on Real Estate Investment Trusts and is the author of a new Portfolio on New Markets Tax Credit. Mr. Mount has been recognized in The Best Lawyers in America since 2006; recognized in Ohio Super Lawyers.
Brian O’Connor co-chairs the Tax and Wealth Planning Group for the national law firm of Venable and practices in its Baltimore, MD, Washington, DC and Tysons, VA offices. In addition to his role of managing the Tax and Wealth Planning Group, Mr. O’Connor provides sophisticated tax and business advice to publicly-traded and closely-held businesses and their owners. His practice focuses on foreign and domestic tax matters for partnerships, limited liability companies, joint ventures, both C and S corporations, real estate investment trusts (“REITs”) and regulated investment companies (“RICs”). He is also regularly consulted by wealthy individuals and entrepreneurs on federal and state income tax matters and federal estate and gift tax issues.
Mr. O’Connor handles all types of tax matters for clients of all sizes. As a transactional tax attorney, he works on transactions ranging from small sales transactions to merger or acquisition transactions in the billions of dollars. Similarly, as a tax controversy attorney, he has represented both individual clients in small audit matters and publicly-traded corporate clients in tax disputes with amounts at issue in excess of one billion dollars. His clients often find his in-depth knowledge and broad experience very helpful in addressing both their everyday tax needs and their most difficult tax problems.
Mr. O’Connor is an adjunct professor in the graduate tax program at Georgetown University Law Center where he teaches an advanced course on partnership taxation and the preparation of partnership and limited liability company agreements. His course at Georgetown focuses heavily on the technical tax aspects of partnerships as well as the practical business and tax drafting considerations that arise in partnerships with special partners such as tax-exempt organizations, foreign investors and REITs.
Before joining Venable, Mr. O’Connor was an attorney-advisor for the Office of Chief Counsel for the Internal Revenue Service in Washington, DC where he worked on high profile legislative projects, regulations and other published guidance relating to partnerships, S corporations, trusts, common trust funds and cooperatives. His valuable experience and continuing connections with the government, when combined with his significant private practice experience, permit Mr. O’Connor to provide unique insights to his clients, both large and small, on important tax and business issues.
Martin D. Pollack
Weil, Gotshal & Manges LLP
Martin Pollack is Co-Chair of Weil’s Tax, Executive Compensation & Benefits Department and is a nationally recognized authority on federal income tax matters. He has extensive experience in structuring complex private equity and merger & acquisition transactions, and he regularly advises clients on the formation and operation of private equity funds, joint ventures, and other investment vehicles. Mr. Pollack’s practice also involves the tax aspects of bankruptcy and insolvency, leasing transactions, and planning for technology intensive enterprises.
Mr. Pollack is a frequent lecturer at tax seminars and the author of numerous articles on federal income tax issues. He is the co-author of a treatise, published by Little Brown, analyzing the federal income, estate, gift, and other transfer tax consequences of partnership buy/sell agreements.
Mr. Pollack has served as an adjunct associate professor of tax law at the New York University School of Law; he is a member of the advisory board of Tax Management; and he is Chair of the Partnerships and LLCs Committee of the American Bar Association Tax Section.
Mr. Pollack has received numerous awards including being consistently recognized in Tax by Chambers USA, Legal 500 US and Best Lawyers in America. In Chambers USA, clients have noted he is “creative, with great ideas, and a pleasure to work with.” In addition, Mr. Pollack is consistently named among the leading “Bankruptcy Tax Specialists” in the nation’s major law firms by Turnarounds & Workouts magazine.
Mr. Pollack is a graduate of the University of Pennsylvania Law School, where he served on the Board of Officers of the University of Pennsylvania Law Review, the Johns Hopkins University, where he earned a B.A. and a graduate degree in Economics, and the New York University School of Law, where he earned a graduate degree in Taxation. He joined the firm in 1976.
Blake D. Rubin
Ernst & Young LLP
Based in Washington, D.C., Blake practices federal taxation, with emphasis on matters relating to partnership and real estate taxation. His practice includes planning, policy and controversy matters. He has extensive experience structuring large partnership and real estate transactions.
Blake is listed in The Best Lawyers in America and in Super Lawyers in both the tax and real estate categories. Chambers USA described him as “a masterful attorney whose expertise in partnerships and real estate is unparalleled;” “phenomenal for partnership tax issues;” “one of the best at tax structuring;” and “an absolutely sterling individual.” Legal 500 “highly recommends” him as an “industry leader” for both partnership and real estate matters; PLC Which Lawyer? recommends him as “highly regarded;” and Washingtonian Magazine named him as one of the top lawyers in Washington, D.C. He is also listed in Who’s Who in America and in Who’s Who in American Law. He has been rated AV Preeminent by Martindale-Hubbell every year since 1997. He is the author of more than 180 professional articles, is a frequent lecturer on tax topics at conferences across the country, and has testified at the invitation of the U.S. House of Representatives Committee on Ways and Means as an expert on tax issues.
Blake has been active in both the District of Columbia Bar and the American Bar Association. He served as Chair of the 1,600 member District of Columbia Bar Section of Taxation, and twice served as Chair of its Passthroughs and Real Estate Committee. He served as Chair of the American Bar Association Section of Taxation Real Estate Committee. He serves as Partnership and Real Estate Chair for New York University’s Annual Institute on Federal Taxation, and also serves as Chair of three other annual national tax conferences. He served as Vice Chair of the Tax Policy Advisory Committee of the Real Estate Roundtable, and is a member of the National Association of Real Estate Investment Trusts.
Prior to joining EY in 2016, Blake was Global Vice-Chair of the U.S. & International Tax Group at McDermott Will & Emery and also Head of its Washington Tax Practice. Prior to that, Blake was Chair of the Tax Practice at Arnold & Porter. From 1984 through 1987, Blake served with the Office of Tax Legislative Counsel, U.S. Department of Treasury. He was deeply involved in the development of the Tax Reform Act of 1986 provisions and administrative guidance affecting partnerships and real estate. Before joining the Treasury Department, Blake practiced in Philadelphia and was an Adjunct Professor in Villanova University’s Master of Laws in Taxation program, where he taught courses on tax planning for real estate transactions.
Bahar A. Schippel
Snell & Wilmer
Bahar Schippel specializes in tax planning for mergers and acquisitions, joint ventures and real estate transactions, drafting LLC and partnership agreements, tax planning in connection with fund formation and operations, structuring tax-efficient debt workouts, designing service provider equity compensation for LLCs and partnerships and representing taxpayers before the Internal Revenue Service. She serves on the Council of the ABA Tax Section and is a Vice Chair (Pro Bono and Outreach) thereof. Bahar is a Past Chair of the ABA Tax Section Partnership Committee. She is currently a member of the ABA’s National Conference of Lawyers and CPAs. Bahar is also the Past Chair of the Tax Section of the State Bar of Arizona and is the Past Chair of the Arizona Tax Advisory Commission, which oversees the tax specialization program in Arizona. She is also a Fellow of the American College of Tax Counsel, and a member of the Bloomberg Industry Group Real Estate Advisory Board and the Wolters Kluwer Legal Tax Advisory Board, which all include some of the nation’s leading authorities on tax law. Bahar frequently speaks at national and regional tax conferences and contributes articles to top-tier tax publications. Prior to joining Snell & Wilmer, Bahar served as Attorney-Advisor for the United States Tax Court in Washington, DC, and as Teaching Assistant to the Honorable David Laro at Georgetown University Law Center.
Baker & McKenzie
Steven R. Schneider is a partner in Baker McKenzie’s Washington, DC office, where he focuses on tax. He started his career as a lawyer in the IRS’ national office and has had many years of national-level law firm and Big-4 accounting firm experience. Mr. Schneider also previously chaired the ABA Partnership Tax Committee. He has been teaching an advanced tax course on drafting partnership and LLC agreements at Georgetown University Law Center since 2005 and has published numerous articles on tax for Taxes: The Tax Magazine, Tax Notes, Bloomberg Industry Group and Journal of Taxation, among many others.
Gibson, Dunn & Crutcher
Eric Sloan is a partner in the New York office of Gibson, Dunn & Crutcher and a member of the Firm’s Tax Practice Group. With more than 25 years of broad transactional and structuring experience, Mr. Sloan focuses his tax practice on the use of partnerships and limited liability companies in domestic and cross-border mergers and acquisitions, financing transactions, and restructurings. He also has developed substantial experience in initial public offerings, including advising on many “UP-C” IPOs in a range of industries.
Mr. Sloan has represented four of the largest private equity firms and the two largest privately held companies in the United States, as well as many publicly traded companies. He advised on the first publicly traded “permanent capital fund” launched by a major U.S.-based private equity firm and the first pass-through portfolio company investments made by four of the largest U.S.-based private equity firms.
He has substantial experience in the formation of domestic and cross-border joint ventures and acquisitions and dispositions of businesses and interests in joint ventures, including the largest joint venture in the United States and a complex multi-billion dollar cross-border commodities joint venture. He has also handled restructurings of partnerships, as well as private equity fund structuring and leveraged recapitalizations of private equity portfolio companies.
In 2016, Mr. Sloan was recognized as an “Expert” in Corporate Tax by Who’s Who Legal.
Mr. Sloan started his legal career as an associate with Irell & Manella in Los Angeles and practiced law in Washington, D.C. before joining Deloitte as a principal, where he was asked to establish and lead Deloitte’s National Office Partnership Taxation group in 1997.
Mr. Sloan is a Fellow of the American College of Tax Counsel. He currently serves as Co-Chair of the Committee on Partnerships and as an Executive Committee Member of the New York State Bar Association Tax Section. He is Conference Co-Chair of Practising Law Institute’s Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances conference, and serves on Bloomberg Industry Group’s Pass-Through Entities Advisory Board. He has also been active with the Section of Taxation of the American Bar Association, having served as a Chair of its Committee on Partnerships and as a Council Director. In addition, for more than a decade he was an adjunct professor at Georgetown University Law Center, and he has been a guest lecturer at the Wharton School of the University of Pennsylvania.
Mr. Sloan received his Juris Doctor from the University of Chicago in 1990. He also earned an LL.M. with distinction in taxation from Georgetown University Law Center in 1994.
Mr. Sloan is a member of the District of Columbia bar and is not yet admitted to the New York bar. He currently practices under the supervision of the Principals of the Firm.
Jeanne M. Sullivan
Jeanne Sullivan is a director in the Washington National Tax (WNT) office of KPMG LLP. She is a past Chairman of the Partnerships and LLCs Committee of the ABA Section of Taxation and served on the S Corporation Technical Resources Panel for the AICPA. Formerly, she was an adjunct professor in the LL.M. (Taxation) program at Georgetown University Law Center and a senior reviewer in the Division of Passthroughs and Special Industries, Office of the Chief Counsel, IRS.
Prior to joining the IRS, Ms. Sullivan worked at the United States Tax Court as a clerk for Judge James S. Halpern and for Judge Laurence J. Whalen.
Loeb & Loeb, LLP
Co-Chair, Tax at Loeb & Loeb LLP, Alan Tarr’s clients include a broad range of companies and individuals. His practice focuses on tax planning for business transactions, including acquisitions and dispositions of businesses, reorganizations, utilizing partnerships and limited liability companies, tax benefits for renewable energy, sophisticated real estate transactions, executive compensation, state and local taxation and audits and tax controversies.
Alan has been named “New York Metro Super Lawyer” in Tax by Thomson Reuters every year from 2010-2015. He is the former Chair of the Committee on the Taxation of Business Entities, Association of the Bar of the City of New York, and a former member of the Executive Committee, Tax Section, New York State Bar Association.
Stefan F. Tucker
Stef Tucker represents a wide variety of clients, from the entrepreneur and the professional, on the one hand, to publicly traded enterprises, such as real estate investment trusts, on the other hand. His practice encompasses the entire range of subjects from mergers and acquisitions, to entity planning, structuring and formation, to asset protection and preservation, to business transactions, to family business planning and wealth preservation. In addition, Stef has extensive experience in Federal and state income, estate and gift taxation, including tax audits.
In many respects, Stef is a generalist, even in today’s world of specialists. His clients look to him to apply his breadth of experience and general knowledge in arriving at solutions to a wide range of business-oriented problems and issues and in structuring complex business arrangements and transactions. They also seek his assistance in connection with their personal financial matters and wealth preservation planning.
Louis S. Weller
Weller Partners LLP
Lou Weller leads firm’s real estate, transactions and tax practice. He previously served as National Director of Real Estate Transaction Planning and National Director, Like Kind Exchange Services at Deloitte Tax LLP and was Of Counsel to the national law firm, Bryan Cave LLP.
Lou has practiced tax and business law for more than 40 years. He has extensive experience designing and implementing strategies for real estate and business asset acquisitions, transfers, exchanges, leases, financing, work-outs, business start-ups, limited liability companies, partnership and joint venture formations, transactions involving REITs, capital raising through placement of partnership interests and stock, as well as counseling clients on achieving business and personal tax planning objectives. He also owned and for more than 20 years operated a like kind exchange qualified intermediary business.
Lou is the Real Estate Department editor of the Journal of Taxation, has published extensively in professional publications and is the past Chair of the Real Estate Committee, American Bar Association Tax Section and of that committee’s Subcommittee on Like-Kind Realty Exchanges. He is also past Chair of the Taxation Section, Bar Association of San Francisco, the San Francisco Tax Club and of the Federal Taxation of Real Estate Transactions Committee, American Bar Association Real Property, Probate and Trust Section. Lou serves as Co-Chair of the annual Jeremiah Long Advanced Seminar on Internal Revenue Code Section 1031 and has also served as a member of the State Bar of California Taxation Section Executive Committee and on the Board of Directors of the Tenant in Common Association (now the Alternative and Direct Investment Securities Association). He is an elected Fellow of the American College of Tax Counsel.
Lou graduated cum laude with a B.A. in Political Science from Yale University and earned concurrent J.D. and Masters in Public Policy degrees from the University of California, Berkeley. While in law school, he served as an editor of the California Law Review and a member of the Moot Court Board. He was admitted to the California Bar in 1975.
In addition to his law practice, Lou serves as Chair of the Board of Trustees of the Cancer Prevention Institute of California and is a member (and former chair) of the Town of Tiburon Planning Commission. He lives in Tiburon, California and has one daughter, currently attending college.
Ernst & Young LLP
Andrea Macintosh Whiteway is a principal in the National Tax Department of Ernst & Young LLP, based in Washington, D.C. She has substantial experience in sophisticated tax planning involving the use of partnerships, including in the dispositions and acquisitions of real estate and operating businesses, complex partnership transactions, real estate investment trust (REIT) tax status and tax structured dispositions of real estate involving REITs, corporate acquisitions and mergers, corporations and structuring private REITs. Andrea advises on forward and reverse like-kind exchanges and exchanges of tenancy in common interests in real estate.
Andrea has been listed in the 2008 to 2017 editions of The Best Lawyers in America in the area of tax law and has also been selected as a fellow of the American College of Tax Counsel. She is ranked by The Legal 500 United States and Chambers USA as a leader in her field. Washingtonian Magazine named her as one of the top lawyers in Washington, D.C. Andrea is also recognized in Washington D.C. Super Lawyers. She is AV rated by Martindale-Hubbell and has the highest rating by AVVO.
Andrea had the honor of being the first woman to serve as chair of the Real Estate Committee of the American Bar Association Section of Taxation and currently serves on the Section of Taxation Nominating Committee. She also serves as Chair of the Federal Taxation of Real Estate Committee of the American Bar Association Section of Real Property, Trusts and Estates. She serves on the Advisory Board of the NYU Institute on Federal Taxation. She is also a former member of the steering committee of the District of Columbia Bar Section of Taxation and a past Chair of its Pass-throughs and Real Estate Committee. Andrea is an active member of Urban Land Institute. She also serves on the Tax Policy Advisory Committee of the Real Estate Roundtable and is a member of the National Association of Real Estate Investment Trusts.
Andrea is the author of over 100 professional articles and has delivered more than 100 lectures on tax topics at conferences across the United States, including at the Tax Executives Institute, NYU Federal Tax Institute, Texas Federal Tax Institute, Tulane Tax Institute, ABA Tax Section Meetings, AICPA Conferences, ALI-ABA and Practising Law Institute seminars, University of Texas School of Law Tax Conference, Federal Bar Association and District of Columbia Bar Association programs. Andrea was recognized as one of Maryland’s Top 100 Women for 2007 by The Daily Record which presents this award to “high-achieving Maryland women who are making an impact through their leadership, community service and mentoring.”
Mark E. Wilensky
Meltzer, Lippe, Goldstein & Breitstone, LLP
Mark E. Wilensky is Partner to the firm’s Tax Law Group. Prior to joining the firm Mark was a tax attorney in the New York City office of Roberts & Holland LLP for twelve years.
In September 2017, Mark was elected a Fellow of the American College of Tax Counsel (or “ACTC”) in recognition of his exceptional degree of professional commitment to the practice of law. ACTC is a nonprofit professional association of tax lawyers in private practice, in law school teaching positions and in government who are recognized for their excellence in tax practice and for their substantial contributions and commitment to the profession.
A large part of Mark’s practice involves advising clients looking to sell, exchange, lease, or refinance real estate and take advantage of the tax deferral opportunities offered by section 1031 exchanges, installment sales, and long-term lease agreements. Mark frequently works with real estate counsel at the Firm advising clients operating as partnerships, limited liability companies, or S corporations on ways to achieve tax deferral from an exchange of property without triggering gain from receipt of taxable “boot.”
Another large part of Mark’s practice involves working with the Firm’s corporate counsel advising business entities on ways to divide a business among shareholders or partners without triggering taxable gain or otherwise counseling clients operating as limited liability companies or S corporations on ways to take advantage of the lower tax rates on capital gains when selling all or a portion of a business.
Mark also has experience settling New York State and City residency audits and advising clients on New York State and City real estate transfer tax, mortgage recording tax, and sales taxes.
Mark chaired the American Bar Association Tax Section’s Sales, Exchanges & Basis Committee from 2012 through June 2014 and is a frequent speaker at Tax Section meetings. Mark was honored by the Tax Section as a Nolan Fellow in 2011. Mark is a member of the Bloomberg Industry Group Pass Through Entities Advisory Board.
Some of Mark’s recent presentations include a discussion of the tax treatment of so-called “drop & swap” section 1031 exchanges and a discussion of “sale-reacquisition” techniques for avoiding taxable gain when swapping land or air rights for developed property.
Mark teaches a course in Taxation of Real Estate Transactions as an Adjunct Professor at Cardozo School of Law.
Mark brings a sense of humor to the table. An improv enthusiast, Mark regularly takes classes with some of New York City’s finest improv performers and periodically takes the stage himself with his classmates for performances at venues in New York City.
Mark and his wife Aysen keep busy raising their lovable domestic shorthair cats, Findik, Fistik, and Badik.
Donald T. Williamson
LaMonaca & Williamson
A Professor in the Department of Accounting and Taxation at American University, Donald Williamson teaches a number of subjects related to taxation. He is Director of the Masters of Science in Taxation degree program, and serves as Executive Director of the Kogod Tax Center. Mr. Williamson is a member of the Bloomberg Industry Group Tax Management Real Estate Advisory Board.
Dr. Williamson has also served as Adjunct Professor of Law at American University’s Washington College of Law. He previously served as Senior Manager for International Taxation at the National Tax Practice Office of KPMG in Washington, D.C., and as Professor-in-Residence at KPMG’s Washington office.
A certified public accountant, Williamson is a frequent lecturer to professional groups throughout the United States, and has held teaching appointments in Europe and China. He has published over 50 articles in professional and academic journals and was recognized by the Bureau of National Affairs as its outstanding author for 2007.
Brent R. Gow
BRGow & Associates, LLC
Brent Gow, CPP is a Payroll Compliance Consultant and Managing Partner at BRGow & Associates, LLC. He is the former director, global payroll consulting and compliance for Starbucks Coffee Company, in Seattle, Washington. Brent was president of the American Payroll Association for the 2012-2013 term. He also was named that organization’s “1990 Payroll Man of the Year,” is an active speaker, teacher, and contributing editor for the APA. Brent serves as chair of Bloomberg Industry Group’s Advisory Board for Payroll Library Services.
Payroll Shared Services Charter Communications, Inc.
Martin Armstrong, CPP, DBA, is vice president of Payroll Shared Services for Charter Communications Inc., in Charlotte, N.C. He currently serves as vice chair of the Internal Revenue Service Advisory Council. Martin is a former vice president with the American Payroll Association and a current member of APA’s National Speaker’s Bureau. Martin was named APA’s 2008 Payroll Man of the Year and has also received the APA’s Meritorious Service Award and Special Recognition Award. During Martin’s tenure with Time Warner Cable his team received the APA’s 2010 Prism Award for Best Management Practices and the 2012 Prism Award for Overall Best Practices. His team at Charter Communications received the APA’s 2018 Prism Award for Shared Services and the 2021 Prism Award for Overall Best Practices.
Fred A. Basehore
Fred A. Basehore, Jr., CPP, is Sr. Director of Payroll Tax and Compliance at Guidehouse Inc. He is a former Senior Manager for KPMG LLP as part of the GMS/Employment Tax Practice, which offers a variety of employment tax/payroll consulting services. Fred, a past American Payroll Association “Payroll Man of the Year,” is a charter member of the APA National Speakers Bureau, teaches many APA courses, and is a long time speaker at the APA Annual Congress.
Charlotte N. Hodges
Willis Towers Watson
Charlotte Hodges, CPP, is the Payroll Manager for Willis Towers Watson, a global leader in benefits outsourcing. Before this position, Charlotte was the Senior Payroll Manager at Experience Works, Inc. She is a member of the American Payroll Association’s Hotline Referral Service and serves on the Strategic Payroll Leadership Task Force Best Practices Subcommittee as well as the Government Affairs Task Force Immigration Subcommittee. Charlotte is also president of the Washington Metropolitan Area Chapter of the APA (WMAC-APA).
Patrick McKenna, CPA, is the former Director, Tax, for Prudential Financial, in Newark, N.J. Now a consultant, he was Prudential’s primary advisor on federal, state, and local employment tax laws and regulations. Patrick is an American Payroll Association (APA) Meritorious Service Award recipient and has served on APA’s National Speakers Bureau and Board of Contributing Writers. Patrick also has contributed to several payroll publications, including the Bloomberg Tax Payroll Administration Guide Newsletter and APA’s membership publications.
Toyota North America
Barbara Youngman, CPP, is a consultant on payroll issues and is the immediate Past President of the American Payroll Association. Her payroll experience includes work in hospitality, airlines, and aerospace and defense. Barbara most recently was with Equifax Workforce Solutions, and prior to that, her role at Northrop Grumman Corporation involved managing global payroll and implementations. She was named APA’s “Payroll Woman of the Year” in 2009, and is a past recipient of APA’s Special Recognition Award, Meritorious Service Award, and the APA Payroll Education Grant. Barbara is an active speaker and is a member on APA’s Government Relations Task Force and Strategic Payroll Leadership Task Force.
John J. Zach
John Zach is the Global Director of Payroll for the Blackstone Group. He was previously a Managing Director Principal and Payroll Director at Bear, Stearns and Co. Inc, Vice President in the Shared Services division at JP Morgan Chase and more recently John was the Global Director of Payroll for Bloomberg LP. In addition, John was a member of the Wall Street Payroll Forum.
Arthur Rosen, Chairman
McDermott Will & Emery
Arthur Rosen is a partner in the law firm of McDermott Will & Emery, where his practice focuses on tax planning and litigation relating to state and local tax matters. He has served as the deputy counsel to the New York State Department of Taxation and Finance, tax counsel to the New York State Senate Tax Committee, and counsel to the New York Governor’s Temporary Sales Tax Commission. Mr. Rosen has held executive tax management positions at Xerox Corp. and AT&T. Mr. Rosen holds leadership positions in professional tax organizations, including the New York State Bar Association Tax Section, the NYU Tax Society, and the National Association of State Bar Tax Sections. He is past chair of the State and Local Tax Committee of the American Bar Association Tax Section. Mr. Rosen is editor of the newsletter Inside New York Taxes and co-editor of the newsletters New York Tax Highlights and New York Tax Cases. He has written scores of articles that have appeared in numerous professional publications, has made hundreds of presentations on state and local tax matters, and founded and chairs the New York University course entitled “Introduction to State and Local Taxes.” He is a member of the American College of Tax Counsel and is listed in The Best Lawyers in America.
Jeremy Abrams is Director of Controversy and Policy for Nike and currently serves on Council on State Taxation’s Legal Committee. Before joining Nike, Jeremy worked in private practice representing clients in federal, state, and local tax controversies, and advising them on state tax planning, M&A, escheat, and business aviation matters. Jeremy regularly met with Commissioners of Revenue to discuss important state tax issues as part of his “Crowell’s Conversations” and “Reed Smith’s Relationships” interview series published by Bloomberg. He also chaired the District of Columbia Bar’s state and local tax committee and served on the Comptroller of Maryland’s Business Advisory Council. Earlier in his career, Jeremy worked in KPMG’s SALT practice and served for two years as senior attorney-adviser to Judge Juan F. Vasquez at the United States Tax Court.
John Allan is a partner with Jones Day in Atlanta, Georgia. He has assisted clients in addressing state and local taxes since 1988 and has handled tax matters in almost all of the 50 states. In addition, he assists clients in addressing state and local tax issues related to corporate reorganizations. He regularly represents clients before state tax agencies and in proceedings before the Multistate Tax Commission.
He has advised clients in the manufacturing, transportation, financial services, telecommunications, hospitality, distribution, and retail industries. John previously served as editor-in-chief of the American Bar Association’s State and Local Tax Lawyer. He served as the first chair of the Georgia Department of Revenue’s Advisory Committee and twice served as chair of the Southeastern Association of Tax Administrators Advisory Council. John is a past chair of the State Bar of Georgia Tax Section. He also chaired the Georgia Bar Tax Section’s Tax Court Task Force, which was instrumental in the enactment of legislation creating Georgia’s Tax Tribunal in the 2012 Georgia legislative session.
John served on the Multistate Tax Commission’s Strategic Planning Committee, the first to do so in such capacity who was not an employee of a governmental agency, to assist the Committee in addressing taxpayer compliance issues. The Committee’s recommendation that John assisted in developing was adopted by the Commission in July 2016.
John received his degrees from University of Georgia: B.A. History (1981), J.D. (1987), and Master of Accountancy (1988).
National Taxpayers Union Foundation
Joe Bishop-Henchman is Vice President of Policy & Litigation at National Taxpayers Union Foundation, leading their Taxpayer Defense Center to protect taxpayer rights across the country through research, litigation, and partnerships. Bishop-Henchman also advises on NTUF’s policy efforts at the state and federal levels. Bishop-Henchman previously worked at a large law firm coordinating coalitions on major issues such as federal tax conformity and state taxation of digital goods and services, and spent 14 years at the Tax Foundation, a tax policy education nonprofit, where he worked on national, state, and local issues. Bishop-Henchman has testified to Congress and in 36 state houses around the country, and his brief to the U.S. Supreme Court in South Dakota v. Wayfair was cited twice by the majority opinion. He was educated at the University of California, Berkeley and received his J.D. from the George Washington University Law School. He is admitted to practice law in New York, Maryland, the District of Columbia, and before the U.S. Supreme Court. Follow him on Twitter at @jbhenchman.
Jaye A. Calhoun
Jaye Calhoun, is a partner in the New Orleans office of Kean Miller. She joined the firm in 2017 and provides clients with full-service tax representation covering federal, state, and local tax challenges and business opportunities. She has more than 25 years of experience assisting clients with tax compliance and planning, the use of tax and business incentives, and tax audits and controversies before the IRS, the State of Louisiana Department of Revenue, and numerous local taxing authorities. Ms. Calhoun is board certified by the Louisiana Board of Legal Specialization in both Taxation and in Estate Planning. She was elected as a Fellow of the American College of Tax Counsel (ACTC) and is a former chair of the American Bar Association Tax Section State and Local Tax Committee, the Tax Section of the Louisiana State Bar Association, and the National Association of State Bar Tax Sections. She currently serves on the Editorial Board for American Bar Association publication, The Tax Lawyer and is a co-author of both the Bloomberg Corporate Income Tax Navigator, Louisiana, and the Bloomberg Pass-Through Entities Navigator, Louisiana. She frequently writes on tax topics for national publications and is a sought-after speaker at tax conferences. She is an Adjunct Professor of Law at Tulane University Law School, Loyola University New Orleans College of Law, and Northeastern University D’Amore-McKim School of Business in Boston (online program) and serves on Georgetown Law’s SALT Institute Advisory Board. Further, she has been listed for many years in Louisiana Super Lawyers and Best Lawyers in America, is AV-rated preeminent by Martindale-Hubble, and has been recognized in 1999 as a YWCA Role Model and by New Orleans City Business as a 2005 Woman of the Year and as a 2014 recipient of a Leadership in Law award.
Karen H. Currie
Ernst & Young LLP
Karen leads EY’s State Income Tax and Transactions practices where her responsibilities include the coordination and delivery of state and local tax projects and services for clients throughout the United States. Karen has significant experience in the state income, franchise and sales and use tax areas and regularly advises clients on a variety of multistate issues including nexus, combined reporting, tax base and apportionment issues. In addition, she has extensive experience with audit defense, negotiated settlements and other controversy and compliance matters, and has had considerable success securing refunds and obtaining key rulings for her clients.
Karen also provides sophisticated tax planning and strategic advice on taxability, structuring and related issues. She frequently works with businesses to determine the most tax efficient manner to operate or organize business activities and advises clients on the tax implications of mergers, acquisitions and dispositions of businesses.
Karen serves as a member of the Board of Directors of the Texas Taxpayer and Research Association and regularly writes and speaks at seminars and conferences on state tax topics. She also serves as a guest lecturer on state and local tax policy at Southern Methodist University Dedman School of Law.
Daniel B. De Jong
Daniel B. De Jong is a Senior Manager in the State & Local Tax Group of KPMG’s Washington National Tax practice. In that role, he works with various practice groups developing thought leadership and training on state and local tax issues. He also provides technical support for KPMG’s state and local tax practice on new and developing tax changes and in controversy matters. He previously served as Tax Counsel for Tax Executives Institute (TEI) where he focused on state and local tax issues and global indirect tax issues. Dan teaches regularly at KPMG trainings and other programs, including New York University’s State and Local Tax Institute and events hosted by TEI. Previously, Dan served as a state and local tax manager at another Big Four accounting firm, where he oversaw tax research and related projects and provided clients with a wide range of tax compliance and consulting assistance. He earned an LL.M. degree in Taxation from University of Denver and a J.D. degree from University of Denver College of Law. He also holds a B.A. degree in English from Calvin College.
Harley T. Duncan
Harley Duncan is a consultant to KPMG’s State and Local Tax practice. His primary responsibilities include improving relationships with state taxing authorities, assisting clients in working with state tax agencies, and dealing with complex indirect tax issues.
Mr. Duncan joined KPMG in 2008 and served as leader of the Washington National Tax State and Local Tax Group through 2021. Mr. Duncan spent the previous 20 years as Executive Director of the Federation of Tax Administrators, the association representing the principal state revenue collection agencies in each of the 50 states, D.C., and New York City. He also served five years as Secretary of the Kansas Department of Revenue. Prior to that, he was the Assistant Director of the Kansas Division of the Budget. He has held positions with South Dakota state government, the Advisory Commission on Intergovernmental Relations and the National Governors’ Association. Mr. Duncan received New York University’s Outstanding Achievement in State and Local Taxation Award in December 2006 and was awarded the IRS Commissioner’s Award in June 2008. In 2018 he received the Franklin C Latcham Award for Distinguished Service in State and Local Tax from Bloomberg Tax. He was named as Person of the Year in 2021 by State Tax Notes.
Mr. Duncan is the author and co-author of numerous articles and papers on state and local taxation and public budgeting. He has published several articles on VAT and the coordination of a VAT with state and local sales taxes as well as the taxation of various technology services. He is a frequent speaker at state and local tax conferences and meetings.
He is a graduate of the University of Texas at Austin and South Dakota State University.
Jim Eads is a Principal at Ryan, LLC in the Advocacy Practice. He represents clients in state tax controversies and policy matters in all states. From 2008 through 2010 he served as the Executive Director of the Federation of Tax Administrators (FTA). He currently serves on the California FTB Advisory Committee, Georgia Department of Revenue Advisory Committee, Illinois Department of Revenue Director’s Advisory Group and the Indiana Revenue Commissioner’s Advisory Council. He is a member of the American Bar Association, Tax Section, Executive Committee on State &Local Tax, where is the ABA Liaison to the FTA.
He has held positions with AT&T Corp., Sears, Roebuck & Co., E&Y, the New Mexico Tax Research Institute, the Internal Revenue Service, and the Arkansas Department of Finance and Administration. He has served as President of the National Tax Association and is a former Chairman of the Electronic Commerce Task Force of the Council on State Taxation.
He taught state tax law as an adjunct professor at the School of Law of the University of New Mexico and is the author of a chapter on federal preemption of state revenue authority in the Oxford University Handbook on State and Local Finance published by Oxford University Press in 2012. In 2019 he was a co-editor of the Tax Procedure chapter of the IPT Sales & Use Tax Handbook. He holds a Bachelor of Science degree in Business Administration and a Juris Doctor degree from the University of Arkansas and is licensed to practice law in Arkansas.
Bruce P. Ely
Bradley Arant Rose & White LLP
Bruce P. Ely is a partner in the Birmingham, Alabama office of the multistate law firm of Bradley Arant Boult Cummings LLP. He is the co-chair of their SALT Practice Group, which involves choice of entity, state and local tax planning, mergers and acquisitions, and state and federal tax disputes. Bruce serves as state and local tax adviser to the 6,000 member Alabama Society of CPAs and to the American Institute of CPAs (AICPA). He is a state tax editor for the Business Entities Journal and a contributing editor to State Tax Notes, the Council On State Taxation (COST) Practitioner’s Connection, and the Bloomberg Industry Group Multistate Tax Report. Bruce is a Fellow of the American College of Tax Counsel, member of the Bloomberg Industry Group Multistate Tax Advisory Board, Trustee of the American Institute on Federal Taxation, and an active member of both the Partnerships Committee and State and Local Tax Committee of the ABA’s Section of Taxation. He was the first recipient of NYU’s Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation (December 2013).
Craig B. Fields
Blank Rome LLP
Craig Fields leads Blank Rome’s State + Local Tax practice and regularly litigates state and local tax matters as well as counsels clients on state and local tax planning. In addition to representing clients in state and local tax controversies before administrative and judicial systems in jurisdictions throughout the United States, he has resolved hundreds of non-public record cases around the country. Craig has also provided advice regarding the potential tax consequences of complex restructurings involving the corporation income (franchise) taxes, the sales and use taxes, and miscellaneous taxes of many jurisdictions. Craig has published numerous articles on state and local taxation and also frequently delivers lectures on state and local tax issues. In 2019, Craig was selected as a fellow of the American Bar Foundation. He also serves as an advisory board member for various professional organizations, publications, and centers, including Bloomberg Industry Group’s State Tax Advisory Board, the Georgetown Law Center, The National Multistate Tax Symposium, The Journal of State Taxation, and State Tax Notes.
Council On State Taxation
Karl Frieden is the Vice President/General Counsel of the Council On State Taxation (COST). Karl’s responsibilities at COST include managing its amicus program, leading its advocacy program on state tax legislation and regulation relating to conformity with federal tax legislation, and overseeing state tax research studies for COST’s affiliate – the State Tax Research Institute (STRI). Prior to joining COST, Karl was a tax partner with Ernst & Young and Arthur Andersen. Earlier in his career, he was the Deputy General Counsel of the Massachusetts Department of Revenue. Karl has had extensive experience with most types of state and local taxes and with international income and indirect taxes. Karl has spoken on state and local and global tax issues at business, government and tax policy forums in the US, Europe and Asia. He has frequently testified before state legislatures and the US Congress on state tax policy issues. Karl is an Adjunct Professor of Law at the Georgetown University Law Center where he co-teaches a course on “Survey of State and Local Taxation.” He is the author of numerous articles on state and local taxation; and wrote the book, Cybertaxation: The Taxation of E-Commerce (CCH 2000) – the first comprehensive book written on the taxation of the digital economy.
Eversheds Sutherland (US) LLP
Honored as “Tax Lawyer of the Year” in 2011 by State Tax Notes, Jeff Friedman provides sophisticated state and local tax planning, strategic advice and advocacy to numerous Fortune 100 and industry-leading companies. His comprehensive practice includes state and local tax planning, compliance, legislation and policy, and litigation and controversy matters involving income, franchise, sales and use and property taxes. Jeff’s clients span a variety of industries, including e-commerce, energy, technology and telecommunications. A recognized thought leader on state and local tax issues, Jeff works on high-profile and precedent-setting litigation and controversy matters across the country. These matters impact critical questions on nexus, apportionment, the Multistate Tax Compact and the equal protection, due process and commerce clauses of the United States Constitution. Jeff is also a well-respected advocate on issues of tax policy, including the taxation of digital economy transactions.
Foley & Lardner, LLP
Lynn is a partner and business lawyer with Foley & Lardner LLP. Lynn is based in the firm’s Detroit office where she is a member of the Tax, Benefits, & Estate Planning Practice. Lynn has acquired more than three decades of experience as a tax attorney, including 14 years as corporate in-house counsel. She advises her clients on sophisticated multistate tax planning, audits, appeals and litigation and represents them in legislative and policy initiatives across multiple industry platforms. In addition, Lynn provides transactional support on the multistate tax implications of merger and acquisition transactions, defense of post-closing indemnity and escrow claims related to pre-closing liabilities. Her clients include foreign-based companies with U.S. operations, national Fortune 500 companies, as well as Michigan-based businesses of all sizes.
Her practice also includes unclaimed property and escheat audits and voluntary disclosures, due diligence support, risk review, and incentive assistance. Previously, Lynn was the leader of Honigman’s SALT practice. She is well-versed in City of Detroit tax matters, as well as other Michigan cities.
Lynn received her J.D. from Wayne State University Law School and LL.M. in Taxation from New York University School of Law.
June Summers Haas
June Summers Haas is the owner of Haas Law. Previously, she was a partner with Honigman Miller Schwartz & Cohn LLP and former commissioner of revenue for Michigan, serving in that capacity for three years. A frequent lecturer on nexus issues, she also served for three years as director of the MTC’s National Nexus Program. Ms. Summers Haas has more than 20 years’ experience in legal practice, and has been frequently involved in nationwide state tax projects, including negotiations with the Direct Marketing Association on use tax collection simplification and the Streamlined Sales Tax Project. A member of the ABA, she is admitted to the Michigan, California, U.S. Supreme Court and U.S. Tax Court Bars. She has been named to The Best Lawyers in America 2006 and 2007 and Michigan Super Lawyers 2007-2009. Ms. Haas holds a J.D. from the University of Virginia, where she was executive editor of the Virginia Tax Review, and a B.S. from George Mason University, graduating with distinction, and was the recipient of the Weber H. Peterson Award for Economics.
Multistate Tax Commission
Helen Hecht is the uniformity counsel to the Multistate Tax Commission, the administrative body created by the Multistate Tax Compact in 1967 to promote uniformity and compatibility in state tax systems. Ms. Hecht has been with the MTC since July 2014 and served until June 2020 as the MTC general counsel. Prior to coming to the MTC, Ms. Hecht worked for five years as tax counsel for the Federation of Tax Administrators, the Washington, D.C. based membership organization for the state revenue agencies. Before joining the FTA, Ms. Hecht was in private practice first with KPMG, LLP and then at the law firm Sutin, Thayer & Browne, PC, in Albuquerque, New Mexico.
Ms. Hecht received her JD from the University of New Mexico Law School, graduating magna cum laude. She received bachelors and masters of accounting degrees from New Mexico State University. She is a certified public accountant, a member of the New Mexico bar, and admitted before the United States Supreme Court.
University of Georgia School of Law
Walter Hellerstein is the Distinguished Research Professor & Francis Shackelford Distinguished Professor in Taxation Law Emeritus at the University of Georgia School of Law and is currently a Visiting Professor at the Vienna University of Economics and Business. He is co-author of the leading treatise on state taxation, State Taxation vols. I & II, 3d ed. (Thomson Reuters 2022 rev.) (with tri-annual updates) and of the leading casebook on state and local taxation, State and Local Taxation, 11th ed. (West Academic, 2020). He is also co-author of Taxing Global Digital Commerce, 2d ed. (Kluwer Law International, 2020). Hellerstein’s work is regularly cited by the U.S. Supreme Court and by state courts throughout the nation. Hellerstein has also practiced extensively in the state tax field. He has been involved in numerous state tax cases before the U.S. Supreme Court, having successfully argued on behalf of taxpayers in both Hunt-Wesson, Inc. v. Franchise Tax Bd., 528 U.S. 458 (2000) and Allied-Signal, Inc. v. Director, Div. of Taxation, 504 U.S. 768 (1992). In 2008, Hellerstein was awarded the National Tax Association’s Daniel M. Holland Medal for outstanding lifetime contributions to the study and practice of public finance. Hellerstein earned his bachelor’s degree from Harvard College, graduating magna cum laude and Phi Beta Kappa, and his law degree from the University of Chicago, where he was editor-in-chief of The University of Chicago Law Review.
Kendall L. Houghton
Alston + Bird LLP
Ms. Houghton is a nationally recognized expert whose practice focuses on state and local tax planning, tax controversies and unclaimed property/escheat matters. She chairs the Alston & Bird Tax practice and has served as a member and Chair of the firm’s executive committee. She previously served as general counsel to the Council On State Taxation (COST), where she filed U.S. Supreme Court briefs in cases impacting state taxation of multistate commerce and led a tax policy initiative addressing taxation of Internet transactions. Ms. Houghton has represented clients on a multi-jurisdictional basis with respect to significant tax disputes; negotiated favorable settlements with state and local jurisdictions; developed and advocated state tax policy and legislative positions that benefited client interests; and collaborated with clients to design transactional and organizational structures that have optimized direct and indirect tax burdens. Ms. Houghton also advises clients with respect to unclaimed property/escheat compliance, voluntary disclosure initiatives, planning opportunities, single- and multi-state audit defense, and litigation of state unclaimed property assessments. Ms. Houghton has co-authored two Bloomberg BNA Multistate Tax Portfolio treatises: Drop Shipments and Unclaimed Property. She lectures frequently at the Georgetown University Law Center on state tax and unclaimed property topics.
Ernst & Young
Joe is Managing Director at Ernst & Young’s National Indirect Tax group. Prior to this role, he was Executive Director of the Multistate Tax Commission, and served as commissioner of the Tennessee Department of Revenue (1987-1995); president of both the Federation of Tax Administrators and the Southeast Association of Tax Administrators; chief financial officer for the Metropolitan Government of Nashville and Davidson County; and an Internal Revenue Service revenue officer. In private practice, Joe has worked at the District Attorney General’s office in Cookeville, TN (1984-1987); as a partner with Grant Thornton (1998-2004); and as Vice President for Tax Solutions at Liquid Engines. Mr. Huddleston serves on numerous state tax related boards, is a founding trustee of the Paul Hartman Tax Forum at Vanderbilt University Law School, and is a member of the Tennessee and American Bar Associations. He was awarded honorary Doctor of Laws degree “LL.D” from the University of South Carolina.
Hollis L. Hyans
Hollis Hyans is a Partner at BlankRome. She has extensive experience in general commercial litigation and has handled a wide range of state and local tax controversies, litigating or resolving state tax disputes across the nation, in courts and in administrative tribunals in more than 40 states and localities. She advises clients on matters arising in all of the states and localities, at all stages from the earliest responses to initial audit inquiries, dealing with audit disputes, filing administrative protests, and handling them from beginning to end. She is familiar with and has handled disputes in courts in nearly every state, dealing with discovery issues, witness preparation, depositions, pre-trial proceedings, trials, and appeals. She has experience in just about every area of state and local tax, including corporate income and franchise taxes, sales and use taxes, personal income tax, utility taxes, state unemployment taxes, and unclaimed property. She also advises on the state and local tax ramifications of various business transactions, and on tactics for reducing state tax problems before they become large and expensive.
Brian J. Kirkell
RSM US LLP
As RSM’s Washington National Tax State & Local Tax (SALT) leader, Brian serves as a technical resource for the firm’s national practice across all state and local tax service lines. He tracks significant state case law and legislative and administrative activities daily, and coordinates the firm’s response to law changes. Brian frequently contributes articles of tax significance for internal newsletters and external publications such as the SALT Matters column in State Tax Notes, and is a member of the Bloomberg Industry Group State Tax Advisory Board. Brian regularly speaks on state and local tax issues before industry groups and at local, regional and national conferences, including the Hartman SALT Forum, SEATA, the ABA-IPT Advanced Income Tax Seminar, the NYU Institute on State and Local Taxation, IPT SALT symposiums, and COST events. Brian provides tax services to clients across the U.S., including advice on sales and use, credits and incentives, income and franchise, and property tax issues. He is sought after by clients across the firm for his advanced knowledge in state and local taxes.
Kelvin M. Lawrence
Dinsmore & Shohl LLP
Kelvin Lawrence is a partner in the Columbus office of Dinsmore & Shohl LLP who helps clients solve Ohio, multi-state and federal tax problems. He has advised clients on income tax, gross receipts tax, property tax, sales tax and use tax matters, including representation in audits, appeals, and voluntary disclosures. He has also counseled nonprofit clients on securing and maintaining federal and state tax exemptions. Kelvin is former Chair of the Ohio State Bar Association Taxation Law Committee, former Co-chair of the Columbus Bar Association Business Tax Committee, and currently serves as co-chair of the American Bar Association State and Local Tax Committee Pass-through Entity Tax Subcommittee. He frequently writes on Ohio and multi-state tax matters, and has presented at programs across the country, including those sponsored by the Tax Executives Institute and the Council on State Taxation. He is a member of the Advisory Board for the New York University School of Professional Studies Institute on State and Local Taxation, and a member of the American, Ohio State, and John Mercer Langston Bar Associations. He was recognized as an Ohio Super Lawyers “Rising Star” from 2014 to 2017, and among The Best Lawyers in America© in 2018, 2019, 2020, and 2021. Kelvin is a graduate of Florida A&M University and of the University of Michigan Law School.
Douglas L. Lindholm
Council On State Taxation
Douglas L. Lindholm, Esq. is President and Executive Director of the Council On State Taxation (COST). COST, with a membership of nearly 600 multistate corporations, is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Prior to taking the helm at COST, Mr. Lindholm served as Counsel, State Tax Policy for the General Electric Company in Washington, DC. Mr. Lindholm also served for three years as Legislative Director for COST, successfully directing COST’s legislative advocacy function, including development and management of member coalitions active on issues in numerous states.
Stephanie Lipinski Galland
A Partner with Williams Mullen, Stephanie Lipinski Galland has extensive legal experience in state and local taxation with an emphasis on representation before state and local taxing authorities in income, franchise, sales, use and unclaimed property controversies. She has represented clients in developing, implementing and defending tax positions in state audits. Her experience in a Fortune 500 company, as a tax partner in a national law firm and in the Virginia Department of Taxation provides her with valuable skills in all areas of taxation. state and local income tax, sales and property tax issues with a concentration on matters regarding tax and business planning, mergers and acquisitions (including due diligence issues), administrative appeals and negotiated settlements, tax incentive negotiations and maintenance, audits, unclaimed property issues including audits and voluntary disclosures, tax audits and multistate voluntary disclosures. She possesses broad experience in corporate governance, including interaction with operations and supply chain functions. This experience includes structuring domestic and international transactions, negotiating contract terms with third party vendors, negotiating with governments on the national, state/provincial and local levels for economic development projects and finance and tax accommodations.
Fred O. Marcus
HMB Legal Counsel
Fred O. Marcus is a principal in the law firm of HMB Legal Counsel, formerly known as Horwood, Marcus & Berk Chartered, where he co‐chairs the state and local tax practice group. Mr. Marcus concentrates his practice in state and local tax planning and the resolution of state and local tax disputes on a nationwide basis for multistate and multinational corporations. He has appeared before the United States Supreme Court, the California Supreme Court, and the California Appellate Court; has argued before the Illinois and Missouri Supreme Courts and the Illinois, Maryland, New Mexico and New Jersey Appellate Courts; and has tried cases before trial courts and administrative tribunals of numerous other states. He is a frequent lecturer before such groups as the Council on State Taxation, the Tax Executives Institute, the Chicago Tax Club, New York University’s Conference on State and Local Taxation, Vanderbilt University School of Law’s Paul J. Hartman State and Local Tax Forum, Georgetown University School of Law’s Institute on State and Local Taxation and the California Tax Policy. He is also an adjunct professor of law at Northwestern University’s Pritzker School of Law where he teaches state and local taxation in its Graduate Tax Program.
Mr. Marcus is a member of the American Bar Association’s Section of Taxation’s State and Local Tax Committee; a member of the Illinois Taxpayers’ Federation’s State Tax Advisory Board; a member of New York University’s State and Local Tax Conference Advisory Board; a member of Tax Management’s State Tax Advisory Board and a member of the Illinois Department of Revenue’s Director’s Practitioners’ Advisory Board. He is the author of a Bloomberg Tax Management Multistate Portfolio entitled Limitations on the States’ Jurisdiction to Impose Net Income Based Taxes and has co-authored three additional Bloomberg Tax Portfolios entitled Sales and Use taxes: The Machinery and Equipment Exemption, Illinois Net Income Taxes, and Illinois Sales and Use Taxes. He is also the co-author of Bloomberg’s Corporate Income Tax Navigator, Illinois; the co-author and editor of Bloomberg’s Sales and Use Tax Navigator, Illinois and the author of a chapter on Illinois Franchise Taxes for the Illinois Institute of Continuing Legal Education.
Mr. Marcus holds a Bachelor of Science Degree in Accounting from the University of Illinois at Chicago and a Juris Doctor Degree from DePaul University’s College of Law. He is the recipient of Bloomberg Tax’s 2018 State Tax Author of the Year Award as well as the Council on State Taxation’s 2015 Paul H. Frankel Excellence in State Taxation Award.
Gregory S. Matson
Multistate Tax Commission
Gregory Matson is executive director of the Multistate Tax Commission. Before pursuing a LL.M. in tax, he served in the U.S. Army Judge Advocate General’s Corps. After receiving his LL.M. from Villanova University School of Law’s Graduate Tax Program, he worked as a trial counsel for the Internal Revenue Service; later, he worked as a counsel and then as general counsel for the District of Columbia’s Office of Tax and Revenue. Before joining the staff of the Multistate Tax Commission, he was a tax counsel at Tax Executives Institute, specializing in state and local tax and indirect tax matters. He received his B.A. from Weber State University and his J.D. from University of Utah’s College of Law. He serves on several state and local tax related advisory boards.
McDermott Will & Emery LLP
Alysse McLoughlin is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s New York office. She focuses her practice on state and local tax matters, with particular skill working with financial services companies. Alysse is a leader in publishing and speaking on the impact of US tax reform on the states, including the impact of the international tax reform provisions. Ms. McLoughlin was the head of state tax at Barclays, where she was responsible for all state taxes, including income, franchise, sales and use, and excise tax issues. Her responsibilities included establishment of state tax return filing positions and reserves, participation in the financial statement process, and the handling of all state tax audits. She has also held positions as state tax counsel at Lehman Brothers and attorney in the chief counsel division of the Internal Revenue Service. Ms. McLoughlin received her LL.M. from New York University School of Law and her J.D. from Fordham University School of Law. She earned her B.A. from the State University of New York at Binghamton. Alysse is admitted to practice in New York and New Jersey.
Mark L. Nachbar
Mark Nachbar is a Principal in the National Tax Group at Ryan, LLC with over 40 years of experience delivering multistate tax services to corporate enterprises, focusing on minimizing corporate tax liabilities and limiting corporate tax exposures. In addition, Mark has spent a great deal of time bringing state credit and incentive opportunities for his clients. As a member of Ryan’s national tax group, Mark has authored a significant number of articles on tax developments as well as thought leadership articles regarding a variety of state and local issues. He is often quoted by various news agencies on state and local tax topics. Mark has authored “Income Taxes: State Tax Credits and Incentives” for Bloomberg Tax. His industry experience includes manufacturers, retailers, distribution companies, service providers, financial institutions, telecommunications providers, transportation companies and media concerns. He is a frequent speaker on a variety of state and local tax topics. In addition, he is an advisory board member for Multistate Corporate Tax Guide, The Journal of State Taxation and the Multistate Tax Advisory Board for Bloomberg Tax State Tax. He also serves as the co-chair for IPT’s Income Tax school. Mark lectures and writes articles for numerous organizations and publications. He earned a Bachelor of Science in Management degree from Tulane University in New Orleans, LA and a Juris Doctorate degree from the University of Illinois – College of Law in Urbana, IL.
Walter Nagel is Vice President and Chief Tax Officer for Gannett in McLean, Virginia. Previously, Mr. Nagel was in private practice representing well known clients on tax and business matters, including multi-million dollar controversies. He was a partner with Crowell & Moring LLP and Reed Smith LLP. He served as of counsel with Sullivan & Worcester LLP. Mr. Nagel is an adjunct professor at the Georgetown University Law Center. He is a past Chair of the American Bar Association State & Local Tax Committee, a former member of the District of Columbia Tax Revision Commission and on governors’ task forces in New York and Virginia. He also served as counsel to the United States Advisory Commission on Electronic Commerce.
Council On State Taxation
Fred Nicely is a Senior Tax Counsel at the Council On State Taxation (COST). His role as Senior Tax Counsel extends to all aspects of the COST mission statement which is to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities. Before joining COST, Fred served in the Ohio Department of Taxation for four years as Deputy Tax Commissioner over Legal and for the prior seven years as the Department’s Chief Counsel. Fred’s responsibilities at the Department included testifying before legislative committees, participating as an alternative delegate for Ohio at Streamlined Sales Tax Project meetings, and reviewing legal documents issued by the Department. Fred also has extensive experience in public utility tax law, having served as an administrator of the Department’s public utility tax division. Fred’s undergraduate degree in psychology (with a concentration in accounting) is from the Ohio State University. He obtained his MBA and JD from Capital University in Columbus, Ohio.
Richard D. Pomp
University of Connecticut School of Law
Professor Richard D. Pomp is a summa cum laude graduate of the University of Michigan and a magna cum laude graduate of Harvard Law School. He has taught at Harvard, New York University, Columbia, University of Texas, and Boston College. He has been a Distinguished Professor in Residence at the Chulalongkorn Law School, Bangkok, Thailand, and a Visiting Scholar at the University of Tokyo Law School and at Harvard Law School. Professor Pomp has served as an expert witness in various courts throughout the country and as counsel and a litigation consultant to law firms, corporations, accounting firms, and state tax administrations. He has participated in various capacities in U.S. Supreme Court litigation. Professor Pomp has served as a consultant to cities, states, the Multistate Tax Commission, the Navajo Nation, the U.S. Congress, the U.S. Treasury, the Department of Justice, the Internal Revenue Service, the United Nations, the International Monetary Fund, the World Bank, and foreign countries, including the People’s Republic of China, the Republic of China, Indonesia, Gambia, Zambia, Mexico, the Philippines, Pakistan, India, and Vietnam.
Carley A. Roberts
Pillsbury Winthrop Shaw Pittman LLP
Carley Roberts is a partner at Pillsbury Winthrop Shaw Pittman LLP and is based in the firm’s Sacramento office. She advises Fortune 100 and industry-leading companies on all aspects of state and local tax matters. Her clients comprise a variety of industries, including energy, technology, telecommunications, media, retail and manufacturing. Carley’s practice consists of administrative and judicial litigation, state and local tax planning, and transactional work involving all U.S. state and local jurisdictions, where she has litigated numerous precedent-setting matters. These matters impact critical questions on apportionment, combination, exemptions and credits, nexus and constitutional violations involving income, sales and use, and property tax and all areas of local taxation. Particularly recognized for her leadership in California, Carley has successfully represented hundreds of matters before California’s tax agencies, administrative tribunals and courts.
Carley has been the recipient of numerous awards and is regularly featured in the legal profession’s “best of” and “who’s who” lists. In addition to being named as one of the 2016 Top 10 Outstanding Women in Tax for having significant impact on tax practice and tax policy, and 2014 Tax MVP of the Year for having the biggest wins and making the most significant contributions to the state and local tax community (SALT), she was also recognized as a key influencer in SALT and was featured in the State Tax Today “State Tax Spotlight.” In addition to being a sought-after speaker, Carley contributes to publications such as Tax Analysts’ State Tax Notes and Bloomberg Tax’s Daily Tax Report: State.
Eversheds Sutherland (US) LLP
Breen Schiller focuses her practice on all manners of state and local tax (SALT) planning, audit defense and the litigation of sophisticated multistate and local tax issues. She represents clients ranging from privately-held mid-sized companies to multinational and multi-state Fortune 100 corporations. She provides strategic and practical tax planning and dispute resolution advice that addresses an extensive range of matters, including nexus business/non-business income, apportionment & alternative apportionment, unitary business principle, combined reporting, federal change reporting and credits and deductions; as well as various sales and use tax engagements such as nexus, exemptions, and inclusions and exclusions from the tax base. Practicing nationwide, Breen has extensive experience addressing company and industry-specific tax issues. She regularly develops proactive strategies addressing multi-state compliance related to both direct and indirect taxes, as well as, counsels high net worth individuals on residency related matters.
Shirley K. Sicilian
Shirley Klenda Sicilian is National Director of State and Local Tax Controversy in KPMG LLP’s Washington National Tax office. In this role, Ms. Sicilian supports KPMG’s network of controversy specialists in every state and delivery of KPMG SALT controversy services nationwide. Ms. Sicilian is a recipient of the national Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence. And Tax Analysts – State Tax Notes named Ms. Sicilian as a finalist for its Person of the Year (2013), citing her as “one of the most influential legal thinkers in the field.” Prior to joining KPMG, Ms. Sicilian was General Counsel for the Multistate Tax Commission, an intergovernmental agency whose membership includes forty-nine states and the District of Columbia. She previously served as Director of Policy and Research, and then General Counsel, for the Kansas Department of Revenue. Before working in the tax area, Ms. Sicilian worked in public utility regulation, serving as Chief of Economic Policy and as Assistant General Counsel for the Kansas Corporation Commission. Ms. Sicilian has been appointed to serve on a variety of advisory and deliberative boards; is a frequent writer, instructor, and speaker on state tax topics; and has authored several briefs before various State Supreme Courts and the U.S. Supreme Court. Her articles have appeared in various publications, including State Tax Notes, The Tax Lawyer, Proceedings of the New York University Institution on State and Local Taxation, and the Journal of Multistate Taxation. Her publications include co-authorship of CCH’s state corporate income tax chapter.
Scott D. Smith
BDO, USA, LLP
Scott Smith is BDO’s National Technical Practice Leader – State & Local Tax. He was previously a partner with the firms Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, LeClairRyan and Plant Bauer & Smith, LLP, as well as a partner with KPMG’s State and Local Tax Practice, where he provided expertise on all aspects of income and franchise, employment taxation, client exposure, and liability assessment. Prior to joining KPMG, Mr. Smith was assistant counsel for the MTC at its Washington, D.C., headquarters office. Mr. Smith received his B.A. in history from Mount Union College, cum laude, his J.D. from University of Toledo College of Law, and his LL.M. in taxation from Georgetown University Law Center.
Mark F. Sommer
Frost Brown Todd LLC
Mark is a Partner of the Firm and tax attorney resident in the Louisville office of the law firm of Frost Brown Todd LLC, where he leads the Firm’s Tax Teams. Now in his 27th year of private practice on a national scale, Mark’s comprehensive practice focuses on controversy, litigation and planning relating to tax matters, primarily state and local tax matters and incentives. He has been involved as counsel in well over a thousand controversies and disputes regarding countless tax issues before the administrative and judicial systems of numerous jurisdictions, and assisted in hundreds of transactions and planning situations providing strategic advice. Mark is a Fellow in the American College of Tax Counsel, one of only four from the Commonwealth of Kentucky and also is a recognized “Super Lawyer” in Kentucky. Mark has also been recognized as one of the Best Lawyers in America for twenty years in Tax Law and in Litigation & Controversy – Tax and was recognized by State Tax Notes as one of its “Persons of the Year” in 2013. He serves on several American Bar Association, Section of Taxation committees and projects, currently serving as Vice-Chair of the Committee on State and Local Tax. He also serves on several advisory boards, including those for the Paul J. Hartman Memorial State and Local Tax Forum at Vanderbilt University, the Deloitte Center for Multistate Taxation at the University of Wisconsin-Milwaukee, the Bloomberg Industry Group Multistate Tax Advisory Council. Mr. Sommer has written extensively in the area of state and local taxation. His articles have appeared in numerous publications. Mr. Sommer is a frequent speaker and lecturer on state and local tax matters at conferences, forums and groups such as IPT, Hartman SALT Forum, Deloitte & Touche Multi-State Tax Institute, Kentucky Society of CPAs, COST, Tax Executives Institute, Georgetown’s Advanced State and Local Tax Conference, Ohio Tax Conference, Kentucky Bar Association (past Tax Section Chair), Louisville Bar Association (past Tax Section Chair), and the American Bar Association. Mr. Sommer previously served as Chair of the SEATA Industry Council and also as a Director and Vice-Chairman of the Kentucky Lottery Corporation. Mr. Sommer obtained his JD from the University of Cincinnati College of Law and his BSBA from Xavier University.
Daniel L. Stanley
Honigman Miller Schwartz and Cohn LLP
Daniel L. Stanley is a partner at Honigman Miller Schwartz and Cohn LLP. Mr. Stanley’s practice concentrates on the Michigan Corporate Income Tax (CIT), Michigan Business Tax (MBT), Single Business Tax (SBT), sales tax, use tax, and property taxes. He is a lecturer for various tax organizations and tax conferences. Mr. Stanley received a B.S. from San Diego State University, an M.S. from Stanford University, and a J.D. from the University of Michigan Law School.
Christopher J. Sullivan
Deployed Resources, LLC
Christopher J. Sullivan, Esq., is the Chief Legal Officer of Deployed Resources, LLC where he leads a broad range of business and legal initiatives. Prior to joining Deployed Resources, Chris was a shareholder at a law firm in New Hampshire where he served as its President. His legal practice focused on multi-state taxation representing clients in forums ranging from administrative agencies and court rooms to the Legislature. Chris represented corporate clients in tax matters before the New Hampshire Department of Revenue Administration, the Massachusetts Department of Revenue, and the Vermont Department of Taxes, and advises companies on multi-state matters involving states across the country. Chris has been consistently recognized by Best Lawyers in America and in 2019 was named Lawyer of the Year, Tax Law. Chris is a nationally recognized speaker on state tax issues and teaches frequently on New England Tax issues. Chris was a founder and served as the Treasurer of the New England State and Local Tax Forum, which expands education on multistate tax issues for New England companies and practitioners. Chris also serves on the Board of Trustees of the NYU Institute on State and Local Taxation. Appointed by the Senate President, he served on New Hampshire’s Study Commission on Apportionment on potential business tax reform and New Hampshire’s competitive position compared to other states. He teaches Multistate Tax at the University of New Hampshire Law School. Chris is an honors graduate of Harvard College and Georgetown University Law Center.
Philip M. Tatarowicz
Professor Tatarowicz is a Professor in the Graduate Tax Program at Georgetown and Faculty Advisor of the State and Local Tax (SALT) Certificate Program. He is also Of Counsel at the law firm of Blank Rome LLP in Washington, D.C. Professor Tatarowicz has taught at the Law Center as an adjunct professor since 1984, and became a full-time professor in the Graduate Tax Program in 2011. Prior to joining the Law Center full-time, he served as the national leader of the State & Local Tax Practice at Ernst & Young LLP, where he established that Big Four firm’s State and Local Tax group. Phil has worked in the tax arena for over 30 years and founded Ernst & Young LLP’s State and Local Tax group. Over the course of his career, Phil has served as Ernst & Young LLP’s National Director of State and Local Tax Services, National Director of State and Local Tax Technical Services and the partner in charge of the State and Local Tax practices located in Chicago, the Midwest and North Central Regions and the National Tax Department. In addition to being the former chair of the American Bar Association’s Subcommittee on Interstate Transactions, Phil is chair of the American Bar Association’s Committee on State and Local Taxes. He also is a member of the Illinois State Bar Association, the American Institute of Certified Public Accountants and the American Association of Attorney-CPAs. Further, he is a member of the Internal Revenue Service Advisory Council (IRSAC) where he chairs its Large and Mid-Size Business (LMSB) Subgroup. LMSB serves all corporations, Subchapter S corporations and partnerships with assets greater than $10 million. Phil was honored by being appointed as the 2009 Vice-Chair of IRSAC. In 2010, he became the chair of IRSAC.
Marilyn A. Wethekam
HMB Legal Counsel
Marilyn A. Wethekam is a partner at HMB Legal Counsel in Chicago. She has a national SALT practice representing multistate and multinational corporations in all areas of state tax. In 2010 she was named as the second recipient of the Council on State Taxation’s Paul Frankel Excellence in State Taxation Award. She received the 2012 Bloomberg Tax, Frank Latcham Award for Distinguished Service in State and Local Tax Law, was named one of the 2016 Outstanding Women in Tax by Tax Notes, named by Crain’s as one of Chicago’s Notable Women Lawyers 2018 and received the 2019 Institute for Professionals in Taxation Distinguished Service Award.
Ms. Wethekam advises her clients on multistate tax issues that involve income, franchise and transaction taxes. Her eighteen years of corporate tax experience with Mobil Oil Corporation and Montgomery Ward & Co. provide her with an understanding of the complex issues encountered by multistate and multinational corporations. She has formulated multistate audit strategies, drafted legislation, and represented multistate and multinational corporations in income, franchise, transactional tax matters in more than thirty-five states.
Ms. Wethekam is admitted to the bar in Illinois and Texas.
Ernst & Young
Steven Wlodychak is a principal with Ernst & Young LLP’s Indirect (State and Local) Tax practice. Based in Washington, DC, Mr. Wlodychak is also the State and Local Tax Leader of the firm’s Center for Tax Policy, coordinating Ernst & Young LLP’s point of view on emerging state and local tax legislative, judicial and administrative issues. He also leads its state and local transactions practice. Prior to moving to Washington, Mr. Wlodychak served in Ernst & Young LLP’s Los Angeles, California, and New York offices, was state tax counsel for a multinational insurance company and was an associate attorney for a large regional law firm. He also served in various positions in New Jersey state government, including in the Office of the Governor.
Jamie C. Yesnowitz
Grant Thornton LLP, Washington, D.C.
Jamie C. Yesnowitz is a principal and State and Local Tax (SALT) leader in the Washington National Tax Office of Grant Thornton LLP. In this role, he serves as a national technical resource for Grant Thornton’s SALT practice, devoting significant time to client matters. He follows current developments and hot topics in the SALT world, including state corporate income and sales tax legislation and policy, state tax conformity to federal tax provisions, state reaction to Wayfair, state corporate income tax apportionment rules and filing methods, and trends and developments. Jamie has served as Chair of the District of Columbia Bar Association’s SALT Committee, Chair of the American Institute of CPAs (AICPA) SALT Technical Resource Panel, member of the AICPA Tax Executive Committee, and is a recipient of the AICPA’s 2020 Jonathan Horn Distinguished Service Award.
Tax Management International Forum Advisory Board
Bloomberg Industry Group’s Tax Management International Forum Advisory Board is composed of esteemed professionals from renowned corporations around the world. Below is a list of our current board members.
Peter A. Glicklich (Chair)
Davies Ward Phillips & Vineberg LLP, New York
Peter Glicklich is the Managing Partner of the Davies Ward Phillips & Vineberg LLP’s New York office and a partner in its Taxation practice. For over 25 years, he has counseled North American and foreign-based multinationals and other institutions on their international and corporate tax concerns.
Peter concentrates his practice in the taxation of corporate and international transactions. He advises public and closely held corporations and REITs in connection with their mergers and acquisitions, cross-border financings, restructurings, reorganizations, spinoffs and intercompany pricing. Peter has advised entities in diverse fields, including real estate, infrastructure, finance, retail, manufacturing, mining, biotechnology, service software, transportation, telecommunications, beverages and pharmaceuticals.
He has worked with institutional investors, private equity, hedge and venture capital funds, foreign governments, pension plans, Fortune 50 companies, investment banks, commodities and securities dealers, insurance companies, and others. Peter also arbitrates tax-related contract disputes arising in connection with M&A and other transactions and handles tax controversies.
Peréz Alati, Grondona, Benites, Arntsen & Martínez de Hoz, Buenos Aires
Manuel M. Benites, a founding partner of Peréz Alati, Grondona, Benites, Arntsen & Martínez de Hoz, focuses his practice on tax law. Admitted to the bar in 1980, he is a graduate of the University of Buenos Aires (JD, 1980); master in laws, Southern Methodist University, Dallas, Texas (LLM, 1987). He is professor of Corporate Income Tax at Universidad Torcuato Di Tella and professor of Tax-free Corporate Reorganisations, Universidad Católica Argentina, School of Law. He is a member of the Argentine Association of Fiscal Studies, IFA, the Tax Committee of the International Bar Association and of the Buenos Aires City Bar Association. He is the author of several articles on tax law and a lecturer and panellist at national and international
Ana Lucía Ferreyra
Pluspetrol, Montevideo, Uruguay
Ana Lucía Ferreyra, a William J. Fulbright Scholarship (2002-2003) and University of Florida graduate (LL.M. 2003), currently works as tax counsel for new business at Pluspetrol. Previously, she was a partner at Teijeiro y Ballone Abogados offices in Buenos Aires, Argentina. She is a member of the International Bar Association and has been appointed as vice-chair of the Tax Committee for the period 2016-2017. Mrs. Ferreyra has written several publications related to her practice in Practical Latin American Tax Strategies, Latin American Law & Business Report, Worldwide Tax Daily, International Tax Review, Global Legal Group, Errepar, among others. She has been a speaker on tax matters at the International Bar Association, IFA Latin America, and IFA Argentina congresses and seminars. She has been a professor of international taxation at the Master Program in Taxation, Argentine Catholic University and CIDTI, Austral University.
Guillermo O. Teijeiro
Teijeiro y Ballone, Buenos Aires
Guillermo O. Teijeiro writes and lectures frequently on corporate and international tax law, with articles and books published by Bloomberg Industry Group, Law & Business Inc., Euromoney, Tax Analysts, The Economist, Thomson Reuters, Lexis-Nexis, Kluwer, Global Legal Group, and Ediciones Contabilidad Moderna, among others, and was named Bloomberg Industry Group’s Contributor of the Year in 2015. Mr. Teijeiro has been a member of the Board of the City of Buenos Aires Bar Association, as well as of the Board of the Argentine IFA Branch (Argentine Association of fiscal studies) and is currently president of the Argentine IFA branch for the period 2016-2018. A former plenary member of IFA Permanent Scientific Committee (2006-2014), he is currently a member of IFA General Council and vice president of the IFA LatAm Regional Committee. He graduated LL.B. from La Plata University, Argentina, and obtained an LLM degree from Harvard University, and later spent a year at Harvard Law School as a visiting scholar, under the sponsorship of the International Tax Program and the Harvard Tax Fund. Mr. Teijeiro teaches International Taxation at the Master Program in Taxation, Argentine Catholic University, CIDTI, Austral University, and is a member of the Advisory Board of the Master Program in Taxation of Universidad Torcuato Di Tella, Buenos Aires.
KPMG LLP, Sydney
Tim Keeling is an international tax partner with KPMG Australia, specialising in transfer pricing for over 12 years. Tim has previously worked in the ATO’s transfer pricing unit and therefore has had multi-faceted experience with respect to managing and addressing the transfer pricing matters of multinationals. Tim has a Bachelor of Economics and Bachelor of Business Administration, and is a member of the Institute of Chartered Accountants of Australia and New Zealand.
Adrian Varrasso is a Partner with MinterEllison in Melbourne, Australia. Adrian’s key areas of expertise are tax and structuring advice for mergers, acquisitions, divestments, demergers and infrastructure funding. Adrian has advised on an extensive range of general income tax issues for Australian and international clients, with a special interest in tax issues in the energy and resources sectors and inbound and outbound investment. His experience includes advising on taxation administration and compliance issues, comprehensive tax due diligence reviews and managing tax disputes. Adrian also has tax expertise in the automotive sector and infrastructure sector.
He received his BComm (2002) and an LLB (Hons) (2002) both from the University of Melbourne. He is admitted as a barrister & solicitor in Victoria, and is a member of the Law Council of Australia (Taxation Committee Member and National Chair and also a member of the National Tax Liaison Group (NTLG)); the Taxation Committee of the Infrastructure Partnerships Australia; the Law Institute of Victoria; and an Associate of the Taxation Institute of Australia.
KPMG LLP, Sydney
Grant Wardell-Johnson joined KPMG in December 1987 and has been a partner since July 1997. From 2007 to 2009, he served as the leader of the KPMG Tax Mergers & Acquisitions Practice and since 2012, has served as head of the KPMG Australian Tax Centre. He was lead tax partner on several high-profile acquisitions and listings, including Dyno-Nobel, $1.7b (2005), Boart Longyear, $2.7b (2006), and Westfarmers acquisition of Coles, $20b (2007). Other clients have included AGL, CHAMP, Corporate Express, CSR, Lend Lease, Macquarie, Optus, and Standard Chartered Bank. An adjust professor of business and tax law at the University of New South Wales, Grant is also a Fellow of the University of Western Australia. He serves as co-chair of the Australian Tax Office’s National Tax Liaison Group (until December 2017), chair of the Tax Technical Committee of Chartered Accountants of Australia and New Zealand, a member of the Base Erosion and Profit Shifting Treasury Advisory Group, an advisor to the Board of Taxation, and a member of the Expert Panel to the Board of Tax Working Group on Hybrids. He holds a bachelor of Economics and bachelor of Laws from the University of Sydney.
Thierry Denayer is presently tax counsel at the Brussels office of Stibbe. Thierry holds a law degree from the Katholieke Universiteit Leuven (1978). He served as staff member at the International Bureau of Fiscal Documentation in Amsterdam (the “IBFD”). He practiced tax law in Belgium for 30 years at the Brussels office of Linklaters and since 2009 at Stibbe, specializing in national and international corporate tax. He was chairman of the Belgian branch of the International Fiscal Association from 2012 to 2014.
Pascal Faes is a tax partner with Antaxius in Antwerp. He received his J.D. from the University of Ghent (1984); special degree in economics, University of Brussels (VUB) (1987); and his master’s in tax law, University of Brussels (ULB) (1991). He is a special consultant to Tax Management, Inc. Bloomberg Industry Group.
Henrique de Freitas Munia e Erbolato
Santos Neto Advogados, São Paulo
Henrique Munia e Erbolato is a tax lawyer in São Paulo, Brazil. Henrique concentrates his practice on international tax and transfer pricing. He is a member of the Brazilian Bar. Henrique received his LL.M. with honors from Northwestern University School of Law (Chicago, USA) and a Certificate in Business Administration from Northwestern University – Kellogg School of Management (both in 2005). He holds degrees in Postgraduate Studies in Tax Law – Instituto Brasileiro de Estudos Tributários – IBET (2002), and graduated from the Pontifícia Universidade Católica de São Paulo (1999). He has written numerous articles on international tax and transfer pricing. He served as the Brazilian “National Reporter” of the Tax Committee of the International Bar Association (IBA) – 2010/2011. He is an administrative judge at the Taxpayers Council of the Municipality of São Paulo – 2018/2020. Henrique speaks English, Portuguese, and Spanish.
Pedro Vianna de Ulhôa Canto
Ulhôa Canto, Rezende e Guerra, Advogados, Rio de Janeiro
Pedro is a tax partner of Ulhôa Canto, Rezende e Guerra Advogados, Rio de Janeiro, Brazil, and concentrates his practice on international and domestic income tax matters, primarily in the Financial and Capital Markets industry. Pedro served as a foreign associate in the New York City (USA) office of Cleary, Gottlieb, Steen & Hamilton LLP (2006-2007). He is a member of the Brazilian Bar. Pedro received his LL.M. from New York University School of Law (New York, NY, USA) in 2006. He holds degrees from his graduate studies in Corporate and Capital Markets (2006) and Tax Law (2004) from Fundação Getúlio Vargas, Rio de Janeiro, and graduated from the Pontifícia Universidade Católica do Rio de Janeiro (2000). Pedro speaks Portuguese and English.
Deloitte LLP, Toronto
Jay Niederhoffer is an international corporate tax partner of Deloitte, based in Toronto, Canada. Over the last 17 years he has advised numerous Canadian and foreign-based multinationals on mergers and acquisitions, international and domestic structuring, cross-border financing and domestic planning. Jay has spoken in Canada and abroad on cross-border tax issues including mobile workforce issues, technology transfers and financing transactions. He obtained his Law degree from Osgoode Hall Law School and is a member of the Canadian and Ontario Bar Associations.
Rick Bennett has over 30 years of experience advising businesses and corporations on complex tax issues.
Rick’s well-established practice focuses on income tax planning, mergers and acquisitions, corporate reorganizations and both inbound and outbound international taxation. He has served as lead tax counsel on several billion-dollar acquisitions and regularly advises clients in tax disputes with the Canada Revenue Agency. Rick has also appeared as counsel in the Supreme Court of British Columbia, British Columbia Court of Appeal, Tax Court of Canada and the Federal Court of Appeal.
Active in the tax community, Rick currently serves on the Board of Governors at the Canadian Tax Foundation and is a contributing editor to Bloomberg’s Tax Manager’s International Forum.
People’s Republic of China
DLA Piper, Hong Kong
Peng Tao is Of Counsel in DLA Piper’s Hong Kong office. He focuses his practice on PRC tax and transfer pricing, mergers and acquisitions, foreign direct investment, and general corporate and commercial issues in China and cross-border transactions. Before entering private practice, he worked for the Bureau of Legislative Affairs of the State Council of the People’s Republic of China from 1992 to 1997. His main responsibilities were to draft and review tax and banking laws and regulations that were applicable nationwide. He graduated from New York University with an LLM in Tax.
Ernst & Young, Beijing
Julie Hao is a tax partner with Ernst & Young’s Beijing office and has extensive international tax experience in cross-border transactions such as global tax minimization, offshore structuring, business model selection, supply chain management and exit strategy development. She has more than 20 years of tax practice in China, the United States and Europe, and previously worked with the Chinese tax authority (SAT). She holds an MPA degree from Harvard University’s Kennedy School of Government and an International Tax Program certificate from Harvard Law School.
Bjørnholm Law, Copenhagen
Nikolaj Bjørnholm concentrates his practice in the area of corporate taxation, focusing on mergers, acquisitions, restructurings and international/EU taxation. He represents U.S., Danish and other multinational groups and high net worth individuals investing or conducting business in Denmark and abroad. He is an experienced tax litigator and has appeared before the Supreme Court more than 15 times since 2000. He is ranked as a leading tax lawyer in Chambers, Legal 500, Who’s Who Legal, Which Lawyer and Tax Directors Handbook among others. He is a member of the International Bar Association and was an officer of the Taxation Committee in 2009 and 2010, the American Bar Association, IFA, the Danish Bar Association and the Danish Tax Lawyers’; Association. He is the author of several tax articles and publications. He graduated from the University of Copenhagen in 1991 (LLM) and the Copenhagen Business School in 1996 (Diploma in Economics) and spent six months with the EU Commission (Directorate General IV (competition)) in 1991–1992. He was with Bech-Bruun from 1992–2010, with Hannes Snellman from 2011–2013 and with Plesner from 2014–2016.
EMBOLEX Advokater, Copenhagen
Christian Emmeluth obtained an LLBM from Copenhagen University in 1977 and became a member of the Danish Bar Association in 1980. During 1980-81, he studied at the New York University Institute of Comparative Law and obtained the degree of Master of Comparative Jurisprudence. Having practiced Danish law in London for a period of four years, he is now based in Copenhagen.
CMS Bureau Francis Lefebvre, Paris
Stéphane Gelin is an attorney, tax partner with CMS Bureau Francis Lefebvre. He specializes in international tax and transfer pricing. He heads the CMS Tax Practice Group.
Thierry Pons is a partner with Cabinet Pons in Paris. He is an expert in French and international taxation. Thierry covers all tax issues mainly in the banking, finance and capital market industries, concerning both corporate and indirect taxes. He has wide experience in advising corporate clients on international tax issues.
Dr. Jörg-Dietrich Kramer
Dr. Jörg-Dietrich Kramer studied law in Freiburg (Breisgau), Aix-en-Provence, Göttingen, and Cambridge (Massachusetts). He passed his two legal state examinations in 1963 and 1969 in Lower Saxony and took his L.L.M. Degree (Harvard) in 1965 and his Dr.Jur. Degree (Göttingen) in 1967. He was an attorney in Stuttgart in 1970-71 and during 1972-77 he was with the Berlin tax administration. From 1997 until his retirement in 2003 he was on the staff of the Federal Academy of Finance, where he became vice-president in 1986. He has continued to lecture at the academy since his retirement. He was also a lecturer in tax law at the University of Giessen from 1984 to 1991. He is the commentator of the Foreign Relations Tax Act (Außensteuergesetz) in Lippross, BasiskommentarSteuerrecht, and of the German tax treaties with France, Morocco and Tunisia in Debatin/Wassermeyer, DBA. He maintains a small private practice as a legal counsel.
Nishith Desai Associates, Mumbai
Meyyappan Nagappan is a Leader in the International Tax practice at Nishith Desai Associates. He is a Pemanda Monappa Scholar and graduated from Cambridge University with a Masters of Law specializing in International Taxation and economics. He has done extensive work advising some of the biggest non-profit foundations, charities and impact investment funds, including structuring advice in relation to India’s first $1 billion (USD) education outcomes fund. He has also advised several top technology companies on tax and structuring issues apart from publishing academic articles on taxation of digital economy.
Prior to joining Nishith Desai Associates, he worked in the Chambers of Mr. Mohan Parasan, Solicitor General of India between 2010 and 2014, where he was involved in some landmark international taxation disputes in India. He has also been a regular speaker at conferences in India and abroad on issues relating to taxation of the digital economy, GAAR, MLI, artificial intelligence, cryptocurrencies and blockchain. He leads the impact investment, social finance, tax policy, taxation of digital economy and GST practices at NDA.
Majmudar & Partners, International Lawyers, Mumbai, India
Mr. Ravishankar Raghavan, Principal of the Tax Group at Majmudar & Partners, International Lawyers, has more than 18 years of experience in corporate tax advisory work, international taxation (investment and fund structuring, repatriation techniques, treaty analysis, advance rulings, exchange control regulations, FII taxation, etc.), and tax litigation services. Mr. Raghavan has a postgraduate degree in law and has also completed his management studies from Mumbai University. Prior to joining the firm, Mr. Raghavan was associated with Ernst & Young and PwC in their respective tax practice groups in India. He has advised Deutsche Bank, Axis Bank, Future Group, Bank Muscat, State Street Funds, Engelhard Corporation, AT&T, Adecco N.A., Varian Medical Systems, Ion Exchange India Limited, Dun & Bradstreet, Barber Ship Management, Dalton Capital UK, Ward Ferry, Gerifonds, Instanex Capital, Congest Funds, Lloyd George Funds and several others on diverse tax matters. Mr. Raghavan is a frequent speaker on tax matters.
A&L Goodbody, Dublin
Peter Maher is a partner with A&L Goodbody and is head of the firm’s tax department. He qualified as an Irish solicitor in 1990 and became a partner with the firm in 1998. He represents clients in every aspect of tax work, with particular emphasis on inbound investment, cross-border financings and structuring, capital market transactions and US multinational tax planning and business restructurings. He is regularly listed as a leading adviser in Euromoney’s Guide to the World’s Leading Tax Lawyers, The Legal 500, Who’s Who of International Tax Lawyers, Chambers Global and PLC Which Lawyer. He is a former co-chair of the Taxes Committee of the International Bar Association and of the Irish Chapter of IFA. He is currently a member of the Tax Committee of the American Chamber of Commerce in Ireland.
Louise Kelly is a corporate and international tax director with Deloitte in Dublin. She joined Deloitte in 2001. She is an honours graduate of University College Cork, where she obtained an accounting degree. She is a Chartered Accountant and IATI Chartered Tax Adviser, having been placed in the final exams for both qualifications. Louise advises Irish and multinational companies over a wide variety of tax matters, with a particular focus on tax aligned structures for both inbound and outbound transactions. She has extensive experience on advising on tax efficient financing and intellectual property planning structures. She has advised on many M&A transactions and structured finance transactions. She led Deloitte’s Irish desk in New York during 2011 and 2012, where she advised multinationals on investing into Ireland. Louise is a regular author and speaker on international tax
Dr. Carlo Galli
Clifford Chance, Milan
Carlo Galli is a partner at Clifford Chance in Milan. He specializes in Italian tax law, including M&A, structured finance and capital markets.
WTS R&A Studio Tributario Associato, Member of WTS Alliance, Turin – Milan
Giovanni Rolle is a partner of R&A Studio Tributario Associato, a member of WTS Alliance. He is a chartered accountant who has long focused exclusively on international and EU tax, corporate reorganisation and transfer pricing, and thus has significant experience in international tax planning, cross-border restructuring, and supply chain projects for both Italian and foreign multinationals. He is a member of IFA, of the Executive Committee of the Chartered Institute of Taxation – European Branch, and of the International Tax Technical Committee of Bocconi University, Milan. A regular contributor to Italian and foreign tax law journals, he is also a frequent lecturer in the field of international, comparative, and European Community tax law.
Nagashima Ohno & Tsunematsu, Tokyo
Shigeki Minami is a lawyer licensed in Japan and a partner at Nagashima Ohno & Tsunematsu, Tokyo. His practice focuses on tax law matters, including transfer pricing, international reorganizations, anti-tax-haven (CFC) rules, withholding tax issues, and other international and corporate tax issues, and, with respect to such matters, he has acted as counsel in various tax disputes on behalf of major Japanese and foreign companies. His recent achievements include the successful representation of a Japanese multi-national company in a transfer pricing dispute before the National Tax Tribunal, which resulted in the cancellation of an assessment of more than $100 million (USD), and the successful representation of a U.S.-based multinational company in a tax dispute involving an international reorganization before the Japanese court, which resulted in the cancellation of an assessment of more than $1 billion.
Anderson Mōri & Tomotsune, Tokyo
Akira Tanaka is a partner of Anderson Mōri & Tomotsune. He holds an LLB degree from the University of Tokyo and a JD degree from the University of Tokyo School of Law. He was admitted to the Japanese Bar in 2008. He is a member of the Dai-ni Tokyo Bar Association and IFA.
Ernst & Young LLP, Miami, Florida
Terri Grosselin is a director in Ernst & Young LLP’s Latin America Business Center in Miami. She transferred to Miami after working for three years in the New York office and five years in the Mexico City office of another Big Four professional services firm. She has been named one of the leading Latin American tax advisors in International Tax Review’s annual survey of Latin American advisors. Since graduating magna cum laude from West Virginia University, she has more than 15 years of advisory services in financial and strategic acquisitions and dispositions, particularly in the Latin America markets. She co-authored Tax Management Portfolio—Doing Business in Mexico, and is a frequent contributor to Tax Notes International and other major tax publications. She is fluent in both English and Spanish.
José Carlos Silva
Chevez, Ruiz, Zamarripa y Cia., S.C., Mexico City
José Carlos Silva is a partner in Chevez, Ruiz, Zamarripa y Cia., S.C., a tax firm based in Mexico. He is a graduate of the Instituto Tecnológico Autónomo de México (ITAM) where he obtained his degree in Public Accounting in 1990. He has taken graduate Diploma courses at ITAM in business law and international taxation. He is currently part of the faculty at the Instituto Tecnológico Autónomo de México. He is the author of numerous articles on taxation, including the General Report on the IFA’s 2011 Paris Congress “Cross-Border Business Restructuring” published in Cahiers de Droit Fiscal International. He sits on the Board of Directors and is a member of the Executive Committee of IFA, Grupo Mexicano, A.C., an organization composed of Mexican experts in international taxation, the Mexican Branch of the International Fiscal Association (IFA). He presided over the Mexican Branch from 2002-2006 and has spoken at several IFA Annual Congresses. He is the Chairman of the Nominations Committee of IFA.
Loyens & Loeff, Amsterdam
Martijn Juddu is a senior associate at Loyens & Loeff based in their Amsterdam office. He graduated in tax law and notarial law at the University of Leiden and has a postgraduate degree in European tax law from the European Fiscal Studies Institute, Rotterdam. He has been practising Dutch and international tax law since 1996 with Loyens & Loeff, concentrating on corporate and international taxation. He advises domestic businesses and multinationals on setting up and maintaining domestic structures and international inbound and outbound structures, mergers and acquisitions, group reorganisations and joint ventures. He also advises businesses in the structuring of international activities in the oil and gas industry. He is a contributing author to a Dutch weekly professional journal on topical tax matters and teaches tax law for the law firm school.
Maarten J. C. Merkus
KPMG Meijburg & Co., Amsterdam
Maarten J.C. Merkus is a tax partner at Meijburg & Co Amsterdam. He graduated in civil law and tax law at the University of Leiden, and has a European tax law degree from the European Fiscal Studies Institute, Rotterdam.
Before joining Meijburg & Co, Maarten taught commercial law at the University of Leiden.
Since 1996 Maarten has been practicing Dutch and international tax law at Meijburg & Co. Maarten serves a wide range of clients, from family-owned enterprises to multinationals, on the tax aspects attached to their operational activities as well as matters such as mergers, acquisitions and restructurings, domestically as well as cross-border. His clients are active in the consumer and industrial markets, travel leisure and tourism sector and the real estate sector.
In 2001 and 2002 Maarten worked in Spain. At present Maarten is the chairman of the Latam Tax Desk within Meijburg & Co, with a primary focus on Spain and Brazil.
Luis F. Briones
Baker & McKenzie Madrid SLP
Luis Briones is a tax partner with Baker & McKenzie, Madrid. He obtained a degree in law from Deusto University, Bilbao, Spain in 1976. He also holds a degree in business sciences from ICAI-ICADE (Madrid, Spain) and has completed the Master of Laws and the International Tax Programme at Harvard University. His previous professional posts in Spain include inspector of finances at the Ministry of Finance, and executive adviser for International Tax Affairs to the Secretary of State. He has been a member of the Taxpayer Defence Council (Ministry of Economy and Finance). A professor since 1981 at several public and private institutions, he has written numerous articles and addressed the subject of taxation at various seminars.
Gómez-Acebo & Pombo SLP, Barcelona
Eduardo Martínez-Matosas is an attorney at Gómez-Acebo & Pombo, Barcelona. He obtained a Law Degree from ESADE and a Master of Business Law (Taxation) from ESADE. He advises multinational, venture capital and private equity entities on their acquisitions, investments, divestitures or restructurings in Spain and abroad. He has wide experience in LBO and MBO transactions, his areas of expertise are international and EU tax, international mergers and acquisitions, cross border investments and M&A, financing and joint ventures, international corporate restructurings, transfer pricing, optimisation of multinationals’ global tax burden, tax controversy and litigation, and private equity. He is a frequent speaker for the IBA and other international forums and conferences, and regularly writes articles in specialized law journals and in major Spanish newspapers. He is a recommended tax lawyer by several international law directories and considered to be one of the key tax lawyers in Spain by Who’s Who Legal. He is also a member of the tax advisory committee of the American Chamber of Commerce in Spain. He has taught international taxation for the LLM in International Law at the Superior Institute of Law and Economy (ISDE).
Walter H. Boss
Bratschi AG, Zürich
Walter H. Boss is a partner with Bratschi AG, Zürich. A graduate of the University of Bern and New York University School of Law with a master of laws (tax) degree, he was admitted to the bar in 1980. Until 1984 he served in the Federal Tax Administration (International Tax Law Division) as legal counsel; he was also a delegate at the OECD Committee on Fiscal Affairs. He was then an international tax attorney with major firms in Lugano and Zürich. In 1988, he became a partner at Ernst & Young’s International Services Office in New York. After having joined a major law firm in Zürich in 1991, he headed the tax and corporate department of another well-known firm in Zürich from 2001 to 2008. On July 1, 2008, he became one of the founding partners of the law firm Poledna Boss Kurer AG, Zürich, where he was managing partner prior to joining Bratschi AG.
Dr. Silvia Zimmermann
Pestalozzi Rechtsanwälte AG, Zürich
Silvia Zimmermann is a partner and member of Pestalozzi’s Tax and Private Clients group in Zürich. Her practice area is tax law, mainly international taxation; inbound and outbound tax planning for multinationals, as well as for individuals; tax issues relating to reorganisations, mergers and acquisitions, financial structuring and the taxation of financial instruments. She graduated from the University of Zürich in 1976 and was admitted to the bar in Switzerland in 1978. In 1980, she earned a doctorate in law from the University of Zürich. In 1981-82, she held a scholarship at the International Law Institute of Georgetown University Law Center, studying at Georgetown University, where she obtained an LL.M. degree. She is Chair of the tax group of the Zürich Bar Association and Lex Mundi, and a member of other tax groups; a board member of some local companies which are members of foreign multinational groups; a member of the Swiss Bar Association, the International Bar Association, IFA, and the American Bar Association. She is fluent in German, English and French.
Rosetta Tax LLP, London
Charles is a partner with Rosetta Tax LLP, a U.K. law firm which specializes in providing “City” quality, cost-effective tax advice to businesses and professional services firms. Charles has wide experience of advising on a range of corporate and finance transactions. His clients range from multinational blue-chip institutions to private individuals. The transactions on which he has advised include corporate M&A deals, real estate transactions, joint ventures, financing transactions (including Islamic finance, structured finance and leasing), and insolvency and restructuring deals.
McDermott, Will & Emery UK LLP, London
James Ross is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. His practice focuses on a broad range of international and domestic corporate/commercial tax issues, including corporate restructuring, transfer pricing and thin capitalisation, double tax treaty issues, corporate and structured finance projects, mergers and acquisitions and management buyouts. He is a graduate of Jesus College, Oxford and the College of Law, London.
Transfer Pricing Forum Editorial Board
Transfer Pricing Forum features transfer pricing experts from more than 20 countries and provides unique, country-specific solutions to complex technical transfer pricing problems.
Andrew Cousins – Editorial Board Member and Panelist for United Kingdom
Director, Duff & Phelps, London
Andrew Cousins is an international tax practitioner in the Duff & Phelps Transfer Pricing practice, with more than 20 years of cross-border experience in private practice, industry and in government. He brings a comprehensive regulatory, commercial and advisory perspective to the fields of transfer pricing and business restructuring, with a focus on practical implementation. Before joining Duff & Phelps Andrew was Deputy Comptroller of Taxes in the Jersey tax authority, acting as competent authority for all of Jersey’s international tax agreements. He also served as Jersey’s delegate to the Global Forum on Transparency and Exchange of Information for Tax Purposes, as well as representing Jersey at the OECD’s Global Forums for Transfer Pricing and for Tax Treaties. Andrew spent eight years in industry as a global head of transfer pricing, and has led the transfer pricing practice in two FTSE 100 FMCG multinationals.
Andrew is a graduate of Oxford University and is a fellow of the Institute of Chartered Accountants in England and Wales. He qualified as a chartered accountant at Deloitte before focusing on transfer pricing at Ernst & Young, where he was a member of its Tax Effective Supply Chain Management team.
Patrick McColgan – Editorial Board Member and Panelist for United States
Managing Director, Duff & Phelps LLP, Atlanta
Patrick McColgan is a managing director in Duff & Phelps’ Atlanta office and part of the transfer pricing team. He has a strong focus on assisting growth companies with their global transfer pricing needs through the design of defensible and pragmatic solutions. Patrick has more than 11 years of transfer pricing experience and has worked across several industries, including automotive, chemical, consumer products, medical products, pharmaceutical, software, internet, and manufacturing.
Mayra Lucas Mas, Editorial Board Member
Advisor, Tax Treaty, Transfer Pricing & Financial Transactions Division, Centre for Tax Policy and Administration, OECD, Paris
Mayra Lucas Mas has been an advisor at the Centre for Tax Policy and Administration Tax Treaty, Transfer Pricing and Financial Transactions Division since June 2008. She is responsible for chairing bilateral and multilateral transfer pricing events in non-OECD countries with her primary focus being the implementation of legislation in the transfer pricing area. In the past she has worked as a senior consultant for the transfer pricing group of a leading accounting firm and in the Taxation and Customs Union unit of the European Commission.
Mayra is a graduate of New York University School of Law (LLM), the University of Barcelona (Ph.D. in Tax Law and Law Degree.)
Rahul Mitra – Editorial Board Member and Panelist for India
Rahul Mitra is a Chartered Accountant with more than 26 years’ experience in tax and regulatory matters. He specializes in transfer pricing, particularly inbound & outbound planning assignments; advise on profit/ cash repatriation planning; supply chain management projects; profit attribution to permanent establishments, etc. He has been consistently rated as amongst the leading transfer pricing professionals in India.
Rahul independently handles litigation for top companies at the Tax Tribunal and Authority for Advance Rulings, and has won several landmark rulings in the field of transfer pricing, creating precedents, both nationally and globally, in matters relating to Berry Ratio, Marketing Intangibles; Selection of Tested Party; Corporate Guarantee; Profit Split Method; Supply Chain nuances etc.
Prior to joining Dhruva, Rahul has been a tax partner in PwC and KPMG for almost two decades, including having served both organizations as their national transfer pricing leader.
Dirk van Stappen – Editorial Board Member and Panelist for Belgium
Partner, KPMG, Belgium and member of the EU Joint Transfer Pricing Forum
Dirk Van Stappen is a Partner with KPMG in Belgium. He joined KPMG in 1988 and has over 20 years of experience in advising multinational companies on corporate tax (both domestic and international) and transfer pricing issues. He leads KPMG’s transfer pricing practice in Belgium. Dirk Van Stappen has also been appointed in 2002 (and reappointed in 2007) as one of the 10 (15 as from 2007) European business representatives of the EU Joint Transfer Pricing Forum of the European Commission.
Dirk has been named in International Tax Review’s “World Tax –The comprehensive guide to the world’s leading tax firms”, Euromoney’s (Legal Media Group)“Guide to the World’s Leading Transfer Pricing Advisers” and Euromoney’s “Guide to the World’s Leading Tax Advisers”.
He is a certified tax adviser and member of the Belgian Institute for Accountants and Tax Advisers (IAB) and of the International Fiscal Association (IFA).
Yves de Groote
Partner, KPMG, Antwerp
Yves de Groote has an LL.M. from King’s College London, MSc. HUB; he joined KPMG in 2004 and has over 10 years of experience in advising multinational organizations on transfer pricing issues. He has been involved in and conducted various tax planning and transfer pricing assignments, ranging from the preparation of European and global transfer pricing documentation (including functional and economic analyses and comparables searches) and domestic and international transfer pricing audit defense to the negotiation of (uni-, bi-, and multilateral) rulings and advance pricing arrangements (APAs).
Cristian Rosso Alba
Mitrani, Caballero, Rosso Alba, Francia, Ojam & Ruiz Moreno Abogados, Buenos Aires
Cristian Rosso Alba has a well recognised experience in Tax Law, with particular emphasis in domestic and international tax planning, restructurings, reorganisations and international business transactions. He leads the Tax Law practice of Mitrani, Caballero, Rosso Alba, Francia, Ojam & Ruiz Moreno Abogados.
Additionally, Mr. Rosso Alba has been a regular lecturer in the United States and speaker in domestic and international tax conferences and is the author of more than eighty articles appearing in specialised publications. Cristian Rosso Alba is a member of the American Bar Association (ABA), Harvard Club of Argentina, the Canadian Tax Foundation and the Advisory Board of the Argentine Chamber of Commerce. Mr. Rosso Alba has been recommended as one of the “Leaders in their Field” (Tax – Argentina) by Chambers Latin America.
Director, Duff & Phelps, Australia
Stean Hainsworth is the Director of Transfer Pricing at Duff & Phelps based in Australia and has over 20 years of legal and tax experience, specializing in transfer pricing. Previously he was a director of an international transfer pricing firm, the transfer pricing leader for Asia at a global advisory firm, and a senior transfer pricing specialist for a Big Four firm in New Zealand, Canada, and Australia.
Global Partner for Asia Pacific, Transfer Pricing Associates, Sydney
Douglas Fone has a long background in Big 4 firms, providing international tax and transfer pricing services since 1987 in London, Hong Kong, Singapore and Sydney. He has been devoted exclusively to Asia Pacific international tax and transfer pricing consultancy since 1991. Doug joined the global independent specialist firm Transfer Pricing Associates (TPA) in 2005 to lead the development of the business in the Asia Pacific region, and is now a partner of the global firm. TPA has grown to become the leading independent specialist transfer pricing firm in Asia, and has coverage in over 30 countries around the world.
Tax Director, BDO Austria GmbH, Vienna
Alexandra Dolezel is a tax director at BDO Austria GmbH in Vienna, Austria. She has over 22 years of experience and specializes in international taxation and transfer pricing. Her expertise includes the conceptual design of international tax structures and business models, defense in tax audits, litigation, and mutual agreement procedures, as well as the optimization of value chains from a transfer pricing point of view. In addition, she is a lecturer on European Union tax law and comparative tax law at FH Campus Wien, the largest university in Austria. Previously, she was Head of Corporate Taxes for Borealis AG, where she had overall responsibility for group corporate tax, including matters affecting tax risk management, transfer pricing, and international structures. Alexandra received her education at the Vienna University of Economics and Business Administration, and she is also a member of the Austrian Chamber of Accountants.
Jerry Levers de Abreu
Partner, TozziniFreire Advogados, Sao Paul
Jerry Levers de Abreu is a Partner at TozziniFreire Advogados, Sao Paulo. A specialist in tax law, Jerry has over 18 years of experience in tax consulting and administrative litigation. He counsels both domestic and foreign clients, with an emphasis on indirect taxes and taxation in the automotive, information technology, telecommunications, intellectual property, food, and cosmetics sectors. Prior to building his tax practice at TozziniFreire, Jerry worked as a tax manager in global audit and consulting companies. He is recognized as an Indirect Tax Leader by the International Tax Review and recommended by The Legal 500 and Best Lawyers. Jerry’s education includes a law degree from Universidade São Francisco and a specialized degree in Tax Law from Pontifícia Universidade Católica de São Paulo. He frequently publishes articles on tax law in major national publications.
Partner, Deloitte LLP, Toronto
Richard Garland is a partner in the Toronto office of Deloitte. He is a Chartered Professional Accountant and has over 25 years of accounting experience focused in the area of corporate international taxation. Richard has assisted clients in all aspects of international taxation, with particular emphasis on tax treaty issues, cross-border financing structures, and transfer pricing. Over the past several years, Richard’s work has been focused in the area of transfer pricing, and he has been repeatedly recognized in Euromoney’s guide to leading transfer pricing practitioners.
Partner-in-Charge for China and the Hong Kong SAR, KPMG, Shanghai
Based in Shanghai, Cheng Chi is the partner-in-charge of KPMG’s Global Transfer Pricing Services for China and Hong Kong S.A.R. Mr. Chi has led many transfer pricing and tax efficient supply chain projects in Asia and Europe, involving advance pricing arrangement negotiations, cost contribution arrangements, Pan-Asia documentation, controversy resolution, global procurement structuring, and headquarters services recharges for clients in the industrial market including automobile, chemical, and machinery industries, as well as the consumer market, logistic, communication, electronics and financial services industries.
In addition to lecturing at many national and local training events organised by the Chinese tax authorities, Mr. Chi has provided technical advice on a number of recent transfer pricing legislative initiatives in China. A frequent speaker on transfer pricing and other matters, his analyses are regularly featured in tax and transfer pricing publications around the world （i.e. International Tax Review). Mr. Chi has been recommended as a leading transfer pricing advisor in China by the Legal Media Group.
Mr. Chi started his transfer pricing career in Europe with another leading accounting firm covering many of Europe’s major jurisdictions while based in Amsterdam until returning to China in 2004.
Arne Møllin Ottosen
Partner and Head of Tax Law, Kromann Reumert, Copenhagen
Arne Møllin Ottosen is Head of Kromann Reumert’s tax law group. He specialises in contentious tax including transfer pricing, tax litigation and business taxation advisory work. Arne is the author of numerous Danish and international articles on tax and company law.
Arne is listed in the International Tax Review, European legal 500 and Chambers. He holds a Law degree, Aarhus University (cand.jur. 1993). LL.M., King’s College, University of London (1999).
Attorney, Kromann Reumert, Copenhagen
Casper Jensen is an attorney and a member of Kromann Reumert’s tax law group. He specializes in corporate and international tax matters. Casper is the author of numerous articles on international taxation. He holds a law degree from the University of Copenhagen (cand.jur. 2013).
Tax Partner, Delsol Avocats, Paris
Julien Monsenego specializes in international taxation, tax treatment of M&A, and restructurings. He assists French and foreign companies in their international investments, as well as in the course of their tax audits and litigations. He particularly focuses on Life Science and R&D-intensive industries. He has extended the practice of transfer pricing and has intervened for French and non-French groups in setting up intra-group flows, IP companies, and business restructurings.
Julien Monsenego previously worked at Gowling WLG, Olswang, Arthur Andersen International, Ernst & Young, Coudert Brothers, and Dechert LLP. He is a member of the Paris Bar.
Principal (Transfer Pricing), NERA Economic Consulting, Paris
Guillaume Madelpuech holds an MBA from the ESSEC Business School and an MSc in Economics from the Paris Dauphine University. He is a principal within NERA Economic Consulting in Paris. He is an economist with 10 years of experience in transfer pricing, including in particular intangible valuation, business restructuring, transfer pricing policy design, and litigation. Guillaume has conducted a number of transfer pricing projects for multinationals in a wide range of industries, including high-tech, consumer goods, automotive, luxury goods, financial services, health care, real estate, media and entertainment, and energy. He is a regular contributor to the OECD and a frequent contributor to journals and trade publications. Prior to joining NERA, Guillaume was an economist with EY in both Paris and in New York City in the transfer pricing and valuation groups.
Chairman, NERA Economic Consulting, Frankfurt
During more than 25 years advising international corporations and leading law firms on transfer pricing issues, Alexander Voegele has specialised in the development of innovative economic structures for transfer pricing strategies and for the defense of major international transfer pricing cases. He has led hundreds of large transfer pricing projects and defense cases for a variety of clients in a range of industries. Prior to joining NERA, Dr Voegele was a partner with PriceWaterhouse and KPMG, where he was in charge of their German transfer pricing practice.
He holds a doctorate in economics and a Master of tax and business administration from the University of Mannheim. He is a certified German auditor and tax adviser and is a French Commissaire aux Comptes.
He has received numerous awards as a transfer pricing adviser and has frequently been ranked as a leading tax and transfer pricing professional.
Philip de Homont
Senior Consultant/Principal, NERA Economic Consulting, Frankfurt
Philip de Homont specializes in complicated transfer pricing audits and the valuation of intellectual property for international corporations and law firms. He has defended major transfer pricing cases throughout Europe and the Americas in a wide range of industries from consumer goods to financial services.
He holds a MSc in Economics from the University of Warwick and a Masters-equivalent in Physics from the Technische Universität München.
Philip de Homont is the co-author of dozens of articles and two books on transfer pricing and intellectual property valuation. He has participated in various transfer pricing conferences.
Director, KPMG Global Transfer Pricing Services, Hong Kong
Irene Lee has practiced tax for 11 years, the last 7 specializing in transfer pricing matters involving the financial services sector. She joined KPMG in Hong Kong in 2013 and advises banking, asset management, and insurance clients on transfer pricing policies, documentation, and risk management in the Asia region. She earned a Bachelor of Business Administration (B.B.A.) degree from the Chinese University of Hong Kong and has studied at the University of North Carolina (Chapel Hill).
Senior Manager, KPMG Global Transfer Pricing Services, Hong Kong
Jeffrey Wong is a senior manager of Global Transfer Pricing Services at KPMG in Hong Kong. He is an experienced financial services transfer pricing advisor and works with clients from the banking, insurance, and asset management sectors. Jeffrey joined KPMG in Hong Kong in 2014 and has been based in Hong Kong for over seven years. He also worked as a transfer pricing specialist in New York for over two years. He holds a Bachelor of Science in Finance and International Business (Magna Cum Laude) from the NYU Stern School of Business.
Partner, Matheson, Dublin
Catherine O’Meara is a partner in the tax department at Matheson. Catherine has over ten years’ experience advising multinational corporations doing business in Ireland on Irish corporate tax. Catherine has a particular interest in transfer pricing, competent authority matters, and business restructurings and also has extensive experience in structuring inward investment projects, mergers and acquisitions, and corporate reorganizations. Catherine’s clients include many of the leading multinational corporations established in Ireland, primarily in the pharmaceutical, healthcare, ICT, and consumer brand sectors. Catherine has published articles in leading tax journals. She is a co-author on the Ireland section of the Bloomberg Industry Group Transfer Pricing Forum and a co-author of the Ireland chapter of the International Fiscal Association Cahiers on Cross Border Business Restructuring.
Catherine is a Chartered Tax Advisor and a member of the Law Society of Ireland.
Head of Transfer Pricing at Lion Orlitzky & Co. – Moore Stephens Israel
Yariv Ben-Dov is Head of Transfer Pricing at Lion Orlitzky & Co. – Moore Stephens Israel. Prior to that, he was Head of the Transfer Pricing and Valuations Department at Herzog, Fox & Neeman. He is an expert in drafting and defending transfer pricing studies and intercompany agreements, with over 15 years of experience. Yariv counsels both multinational conglomerates and small start-ups on their transfer pricing matters, including multinationals which have no activity in Israel. Before working at HFN, Yariv was a co-founder of Bar-Zvi & Ben-Dov, a boutique law firm specializing in transfer pricing and high-tech and, before that, Yariv served as the Head of the Transfer Pricing Unit at Teva Pharmaceuticals. Yariv has published articles on the subject of transfer pricing and has been asked to keynote as an expert in transfer pricing at several conventions in Israel, Europe, and the U.S. Yariv is a member of Transfer Pricing Associates, the world’s largest network of independent transfer pricing experts; the Israeli Bar Tax Committee; and the Board of the Israeli-LATAM Chamber of Commerce. Yariv is also a Board member of the Arthur Rubinstein Music Society and the head of the Society’s NYC branch. Yariv provides counsel (pro bono) to the Israeli Navy Association. Yariv speaks Hebrew, English, French, and Italian and has often advised global clients in their local language.
Partner, Maisto e Associati, Milan
Aurelio Massimiano is a partner at Maisto e Associati, where he has practiced since 2005, after having worked for the International Tax Office of the Italian Revenue Agency and, prior to that, for a Big 4 accounting firm. His areas of expertise are international taxation and transfer pricing. He is the permanent assistant of Professor Guglielmo Maisto at the EU Joint Transfer Pricing Forum. A member of the Association of Chartered Accountants, he holds degrees from Luiss Guido Carli University in Rome and an LL.M. in International Tax Law from the University of Leiden in the Netherlands.
Partner, Maisto e Associati, Milan
Marco Valdonio was admitted to the Association of Chartered Accountants in 2002. He joined Maisto e Associati in 2000 after working for another tax law firm. He headed the London office from 2002 to 2004 and has been a partner in the firm since 2011. Marco’s areas of expertise include transfer pricing, tax controversies and settlements, mergers and acquisitions, financial instruments, and international taxation.
Associate, Maisto e Associati, Milan
Mirko Severi joined Maisto e Associati in 2011 after obtaining a Master Diploma in Tax Law at IPSOA. He graduated (cum laude) in Economics from the University of Parma in 2010. His areas of expertise include corporate taxation and group taxation.
Cosmos International Management Co., Ltd
Takuma Mimura is Managing Director of Cosmos-International Management, a transfer pricing boutique consulting firm in Japan. He has more than 14 years of transfer pricing experience, including 6 years at Deloitte Touche Tohmatsu (both Tokyo and New York), and international banking experience prior to transfer pricing. He has worked extensively with transfer pricing issues worldwide and is especially experienced in Japan, U.S. and China TP matters. He has also worked with a broad range of clients in manufacturing, financial services and telecommunications and has assisted many taxpayers in negotiations with the Japanese tax authorities on transfer pricing audit examinations.
Takuma has authored articles for professional journals including Bloomberg Industry Group Transfer Pricing Report and Monthly International Taxation of Japan, and is a frequent speaker on transfer pricing topics.
Moises Curiel Garcia
Principal-Director of the Latin American Transfer Pricing Practice, Baker & McKenzie, Mexico City
Moisés Curiel is a member of the Firm’s Transfer Pricing Practice Group. He is recognised by International Tax Review as one of Mexico’s top tax advisers, and has served as the Transfer Pricing Audits and Resolutions administrator of Mexico’s Ministry of Finance and Public Credit for seven years. Mr. Curiel helped prepare and implement various tax transfer pricing rules in Mexico, including the Income Tax Law, the Omnibus Tax Ruling and the Federal Tax Code. He also led the Advance Pricing Agreements Program in Mexico, where he negotiated over 300 unilateral agreements and 34 bilateral agreements. His impressive track record also includes proposing amendments to legislation on various matters for Latin American countries, and representing Mexico before the OECD for the transfer pricing party (WP6).
Tax Partner and Head of the Transfer Pricing Team, Loyens & Loeff, Luxembourg
Peter Moons is a partner in the tax practice of Loyens & Loeff Luxembourg since 2004, with a focus on corporate tax advice for multinationals and funds and, in particular, private equity funds, their initiators, and their investors. Before joining the Luxembourg office in 2004, he practiced in the Rotterdam and Frankfurt offices of Loyens & Loeff, specializing in real estate funds and cross-border tax structuring. Peter is also active in the Loyens & Loeff German and Eastern European desks and heads the Luxembourg transfer pricing team. Peter is a member of the Luxembourg Bar, the International Fiscal Association (IFA), and the tax committee of the Luxembourg Private Equity and Venture Capital Association. Peter is the author of the Tax Management Portfolio, Business Operations in Luxembourg, published by Bloomberg Tax. He received a Business economics and tax law degree from Erasmus University in Rotterdam in 1996 and a Tax law degree from University of Cologne in 1997.
Gaspar Lopes Dias
Tax Advisor and Transfer Pricing Specialist, Loyens & Loeff, Luxembourg
Gaspar Lopes Dias is an associate in the tax practice group of Loyens & Loeff Luxembourg. He specializes in international taxation and transfer pricing, Gaspar advises on financial transactions (e.g., cash pool, debt pricing) and intragroup services. Prior to joining Loyens & Loeff Luxembourg, Gaspar worked at a big 4 company in Belgium, having gained experience in several industries and in a broad range of transfer pricing matters, including TP documentation, IP structuring and arm’s length license fees, relocation of functions, MAP/EU Arbitration Convention, and EU State Aid rules on transfer pricing. He received a degree in Advanced Transfer Pricing from ITC Leiden, an Advanced LL.M. in European and International Taxation from Tilburg University, and a law degree from Nova University of Lisbon.
Partner, Ernst & Young Belastingadviseurs LLP, Amsterdam, Netherlands
Danny Oosterhoff is a partner at Ernst & Young Belastingadviseurs LLP. He has specialized in transfer pricing services since 1996 and has worked both in the Netherlands and the United States. He has worked with many multinational enterprises in the broader field of transfer pricing planning, including risk and controversy management. His experience covers a wide range of industries, including the chemicals, pharmaceutical, high-tech and technology, consumer products, media, and telecommunication sectors. He has been involved in a significant number of advance pricing agreements, both on a unilateral and multilateral level and has been involved in many mutual agreement procedures with many different countries across the European, Asian, and American continents. He has also effectively used APAs and rollback mechanisms to resolve transfer pricing disputes.
He works with many companies on transfer pricing risk management to assist in defining the overall transfer pricing policy, the corporate transfer pricing function, and associated processes for ensuring sustainable and manageable transfer pricing models. Danny has also worked with many international companies on the transfer pricing aspects of acquisitions and divestures. For many multinational enterprises, he has assisted in the field of due diligence and post-merger integration of transfer pricing policies, establishing arm’s length financing conditions, and integration of operating models.
Danny regularly speaks at forums and events about transfer pricing, business restructuring, and international developments in taxation, including BEPS and state aid. He holds a degree in tax law from the University of Tilburg.
Managing director, TP EQuilibrium | AustralAsia LP (“TPEQ”)
Leslie Prescott-Haar is the managing director of TP EQuilibrium | AustralAsia LP (”TPEQ”) (formerly, Ceteris New Zealand). TPEQ provides transfer pricing services in Australia and New Zealand across an extensive range of industries, transactions, and engagements, including APAs; independent second opinions and expert advice; tax authority reviews, investigations, and audit defense; global, regional, and country-specific documentation. Leslie has over 22 years of specialized transfer pricing experience based in the APac Region (Sydney and Auckland) and an additional 10 years of corporate taxation experience in Big Four accounting firm practices, specializing in mergers, acquisitions, bankruptcies, and reorganizations based in the United States (New York City and Chicago). Prior to forming TPEQ, Leslie commenced the transfer pricing practice of Ernst & Young New Zealand, where she served as the National Leader for a number of years. Leslie frequently provides “thought leadership” contributions to various international publications and associations.
Managing Partner, Deloitte, Warsaw
Iwona Georgijew is a managing partner of Deloitte’s Transfer Pricing National Practice in Poland and Deloitte’s regional Transfer Pricing Group for Central and Eastern Europe. She supervises projects on structuring, documenting, auditing and defending intercompany transactions for both local and international clients. In the Guide to the World’s Leading Transfer Pricing Advisors (by Euromoney Magazine) she was appointed a leading Polish transfer pricing advisor in 2006/2007 and 2008/2009.
Associate Partner at Deloitte & Associados SROC, S.A., Lisbon
Patrícia Matos is currently Associate Partner in Deloitte’s Lisbon office in the transfer pricing department.
Patrícia has a business degree and is a chartered accountant. She started her professional career in Arthur Andersen (Arthur Andersen, S.A., presently Deloitte & Touche as result of an effective association of both firms since April 2002) in 1997 and was promoted to Associate Partner in 2008.
Patrícia has extensive experience in tax planning, due diligence and tax compliance for Portuguese and Multinational companies. In 2002, she began working exclusively in transfer pricing. She advises clients in several aspects of transfer pricing, ranging from tax audits to comprehensive transfer pricing planning, structuring of intercompany transactions and defensive documentation.
Her experience spans a wide range of industries including communications, technology, media, financial services, automotive, consumer goods, tourism and pharmaceuticals.
Patrícia has been a speaker at several seminars and conferences on tax, economic and transfer pricing issues.
Republic of Korea
Dr. Tae-Hyung Kim
Transfer Pricing, Korea
Dr. Tae Hyung Kim is a former senior partner and national leader of the Global Transfer Pricing Group at Deloitte Korea. Over more than 14 years, Dr. Kim has represented multinational corporations in various industries in transfer pricing audit defense, advance pricing agreement negotiations, mutual agreement procedures, and planning and documentation studies.
Prior to his previous position, Dr. Kim headed the national transfer pricing practice at other Big Four firm in Korea and the Law and Economics Consulting Group in Korea. Before specializing in transfer pricing, Dr. Kim was a research fellow for the Korea Institute for International Economic Policy (KIEP). During his tenure at the KIEP, he advised the Ministry of Finance and Economy, the Ministry of Commerce, Industry, and Energy and the Ministry of Foreign Affairs in the area of international trade and investment policies.
Dr. Kim’s recent publications appear in IBFD’s International Transfer Pricing Journal, Bloomberg Tax’s Transfer Pricing Reports, and Euromoney’s Transfer Pricing Reviews. His economics publications also appear in Canadian Journal of Economics and Review of International Economics.
He holds a Ph.D. in economics from the University of Washington and is a graduate of Advanced Management Programs of both Harvard Business School and Seoul National University.
Seong Kwon Song
Head of Transfer Pricing Group, Deloitte Korea
Mr. Seong Kwon Song, former Assistant Commissioner for International Tax Investigation and Head of the Competent Authority at the Korean National Tax Services (KNTS), leads the Deloitte transfer pricing group in Seoul, Korea. The group has over 40 specialists, including ex-KNTS officers and economists with global backgrounds.
Ernst & Young, Moscow
Evgenia joined the firm as a partner in March 2011. Before that she worked for more than 15 years with another Big Four company where she obtained extensive experience in providing advisory services to Russian and international companies on various areas of taxation and conducting business in Russia, structuring investments, and coordinating approaches to tax planning. Since 2007 Evgenia has been focusing on transfer pricing. She has led transfer pricing planning and documentation projects for multinational and Russian clients in various industry sectors, including structuring of entry/exit strategies of clients from the transfer pricing perspective, adaptation of global transfer pricing policies to Russian requirements, business restructuring, development of sustainable transfer pricing methodologies, etc. Evgenia specialises on serving companies working in retail, consumer products and life science industries. She is currently a Partner in the Transfer Pricing Group for Ernst & Young in Moscow.
Director of Economics (Transfer Pricing), Baker & McKenzie Wong & Leow, Singapore
An economist with 16 years of experience in transfer pricing consulting and academia, Michael Nixon’s experience includes transfer pricing and business restructuring projects in the U.K., Germany, the Netherlands and Singapore, where he has been based for the last six years. He has advised multinationals across various industries throughout the planning, compliance, and audit cycle. His practice is focused on transfer pricing controversy, intellectual property valuations, and business restructuring. He is a member of the Singapore transfer pricing consultation group with the Inland Revenue Authority of Singapore (IRAS) and has undertaken training for the IRAS Tax Academy. He also consults with Singaporean academic institutions on transfer pricing and business restructuring matters. Mr. Nixon has a Bachelor of Arts Economics degree from Nottingham Trent University and a Master of Science Economics (with distinction) from the University of London. He is a member of the Chartered Institute of Taxation in the U.K. and the Society of Financial Advisors in the U.K.
Partner in the Tax Department of Webber Wentzel Attorneys
Michael Honiball is a Partner in the Tax Department of Webber Wentzel Attorneys, which is the leading law firm in South Africa.
Michael has substantial transfer pricing and tax advisory experience and has specialised in South African domestic and international corporate tax issues for over 20 years, advising many multinational corporations on a wide range of tax compliance, structuring and financing matters. Michael advises on a broad spectrum of transfer-pricing issues, from documentation and planning to dispute resolution, taking into account the unique circumstances of various African jurisdictions.
Michael is a visiting professor at the University of Johannesburg and is a regular speaker at professional conferences. He is also a co-author of the book International Tax: a South African Perspective 2008 (now in its fourth edition), together with Professor Lynette Olivier of the University of Pretoria, which contains a chapter on transfer pricing.
Michael is a well-known tax adviser in South Africa, being listed in The Guide to the World’s Leading Tax Advisers and Who’s Who of Southern Africa 2005.
Global Transfer Pricing Services, Partner, Tax Department, KPMG Abogados, Barcelona
Ms. Trapé joined KPMG in 2007 and has worked on numerous transfer pricing projects including transfer pricing policy design, documentation work, APA negotiations as well as audit defence and recourse in transfer pricing cases and international taxation. Her work has spanned the financial, consumer products, energy and pharmaceutical sectors.
Prior to joining KPMG, Montserrat Trapé worked at the Spanish Revenue Service. As Co-Director of International taxation she was responsible for negotiating several multilateral and bilateral APAs, judicial defence of TP assessments as well as actively participating in the new transfer pricing legislation. Ms Trapé was also Vice-Chair of the European Union Joint Transfer Pricing Forum for four years. During this period, the JTPF worked on recommendations for the effective implementation of the Arbitration Convention, on a transfer pricing model documentation to simplify documentation compliance requirements and on a report on best practices for APA within Europe.
Montserrat Trapé is also a Visiting Professor at ESADE Instituto de Estudios Fiscales, where she has conducted several training courses for Spanish & Latin American Tax Authorities in Madrid. She is a frequent public speaker and contributor to articles and books on transfer pricing, dispute resolution mechanisms and international taxation issues.
Ms Trapé has been included in the list of 2009 and 2010 “Best lawyers” in Spain.
Transfer Pricing Partner, PricewaterhouseCoopers, Zurich
Benjamin Koch is a transfer pricing partner in the tax and legal services practice of PricewaterhouseCoopers Switzerland. His experience includes advising multinational companies on the structuring of global manufacturing and distribution structures, migration of intangible property, establishing global trademark royalty schemes and the development of intra group service fee concepts. Furthermore, he has substantial experience assisting companies in preventing tax audits and managing international tax controversies through the use of advance pricing arrangements (APAs), tax rulings and mutual agreement procedures (MAPs).
Jeffrey S. Korenblatt
Partner, Reed Smith LLP, Washington, D.C.
Jeffrey S. Korenblatt is a tax attorney with more than 15 years of experience. He has a broad-based transactional tax practice and focuses on international tax planning and transfer pricing. Jeff delivers tax solutions to clients in multiple industries, including, but not limited to, manufacturers, retailers, franchisors, web-based providers of goods and services, and taxpayers in life-sciences industries.
U.S. International Advisory Board
Bloomberg Industry Group’s U.S. International Advisory Board is composed of esteemed professionals from renowned corporations, universities, and government entities. Below is a listing of our current board members.
John Harrington (Chair)
Dentons US LLP
John Harrington is a member of Dentons’ Tax practice, which was recognized by The Legal 500 in 2016 for outstanding work in international and non-contentious tax. He advises clients on inbound and outbound transactional and compliance issues; international tax legislative, regulatory and treaty matters; and a variety of domestic tax issues. John has extensive experience in dealing with the foreign tax credit, with subpart F and cross-border activities of companies and individuals and with other international tax issues.
Prior to joining Dentons, John served as international tax counsel for the Department of Treasury. There he worked closely with the Internal Revenue Service (IRS) in developing regulations and other administrative guidance. He represented the Treasury Department and worked with congressional committees and staff on tax treaties and international tax aspects of legislation. He has also played an active role in tax treaty negotiations, and in drafting technical explanations and revisions to existing treaties. John worked closely with tax officials in other countries and he served as the United States’ representative at meetings of the Organization for Economic Cooperation and Development (OECD) Committee on Fiscal Affairs and at World Trade Organization (WTO) meetings on tax-related trade disputes.
Before joining the Treasury Department, John was a tax counsel on the US House Committee on Ways and Means. On the committee staff, he was responsible for international, pass-through entities, financial institutions and products, real estate, environment, energy and other tax issues. John is a frequent speaker and panelist at tax conferences.
Daniel Z. Altman
Sidley Austin LLP
Daniel Z. Altman is a partner in Sidley’s Tax group. Dan represents clients with respect to all tax aspects of domestic and cross-border M&A and corporate restructuring transactions, including tax free and taxable transactions, stock and asset sales, mergers, bankruptcy restructuring, spin-offs, recapitalizations, joint ventures, inbound and outbound investments and IP structuring and utilization. He provides tax advice in a variety of fields, including life insurance, property and casualty insurance, IP, healthcare, real estate, manufacturing, services, asset management and others. Dan also advises clients on all international aspects of U.S. federal income taxation and assists clients in their international tax planning.
Kimberly S. Blanchard
Weil, Gotshal & Manges LLP
Kim Blanchard is a Tax partner in Weil’s Tax, Executive Compensation & Benefits Department whose practice encompasses a variety of largely international transactions involving corporate acquisitions and mergers, internal restructurings, business formations and joint ventures. Ms. Blanchard also advises domestic, foreign and multinational clients in connection with venture capital investment and fund formation, partnerships, real estate, executive compensation and exempt organization issues.
Ms. Blanchard has lectured and published extensively on topics ranging from international tax planning for U.S. businesses to the special tax issues facing foreign persons, pension plans and other exempt investors who invest in U.S. private equity partnerships and in U.S. real estate.
Ms. Blanchard is consistently recognized as a leading Tax lawyer by Chambers USA, Chambers Global, Legal 500 US, Best Lawyers in America and The Best of the Best USA. In Chambers USA, clients note that Ms. Blanchard is “very smart, very knowledgeable…an expert.” Ms. Blanchard was named to the Legal 500’s “Hall of Fame” in 2017. She was named among 2015 “Top Women” for Tax in New York by Super Lawyers. In addition, Ms. Blanchard was recognized by Expert Guides’ 2014 “Women in Business Law” publication for Tax, named a “Most Highly Regarded” lawyer by Who’s Who Legal: The International Who’s Who of Corporate Tax 2012, and she received the 2013 “Best in Tax” Award from Euromoney Legal Media Group’s “Women in Business Law” Awards.
Ms. Blanchard is a former Chair of the New York State Bar Association Tax Section. She is active with the American Bar Association’s international tax committees and is a member of both the Tax Forum and the Tax Review paper and discussion groups. Ms. Blanchard is the President of the International Tax Institute. She is the author of the Tax Management Portfolio on PFICs, a “Leading Practitioner Contributor” to the Tax Management International Journal and a member of Practical Law Company’s U.S. advisory board. In addition, Ms. Blanchard is a member of the Board of Trustees of the American Indian College Fund and of the Board of Directors of the Girl Scouts of Greater New York.
Michael J. Caballero
Covington & Burling, LLP
Michael Caballero is a partner in the Washington office of Covington & Burling LLP and a member of the Tax Practice Group. His practice focuses on international tax matters, including structural and transactional tax planning, as well as tax controversy and other government relations work.
Mr. Caballero recently served as International Tax Counsel at the U.S. Department of the Treasury. While at the Treasury, he participated in the development of legislation, regulations and administrative guidance concerning international tax matters; oversaw the U.S. tax treaty program; and coordinated the representation of the United States in various international fora, including the Organisation for Economic Co-operation and Development (OECD). He also was previously a member of the Office of International Tax Counsel for almost six years as an Attorney Advisor and Associate International Tax Counsel.
Prior to his most recent position at the Treasury, Mr. Caballero practiced as a tax partner at two global law firms.
Martin J. Collins
Marty Collins is a Partner in PricewaterhouseCoopers LLP Washington National Tax Services Office.
Marty practice covers a wide-range of cross-border tax issues, including analyzing developments and identifying planning opportunities arising from new tax legislation, regulations and treaties.
Marty specializes in advising clients on structuring tax-efficient acquisition and disposition structures, cross-border reorganizations including section 7874 (inversion) considerations, inbound financing structures, cross-border joint ventures, and principal/entrepreneur structures. Marty’s practice includes developing and analyzing strategies for tax-efficient IP, financing and holding-company structures, including strategies for the redeployment of foreign earnings. Marty regularly advises clients on the U.S. anti-deferral (e.g., Subpart F income), overall foreign loss, and foreign tax credit rules and regulations.
Marty frequently speaks and writes on a broad range of international tax issues.
Marty joined PricewaterhouseCoopers in 1995 in Baltimore; transferred to Washington National Tax Services from 1998 to 2003; transferred to Chicago from 2003 to 2005; and then rejoined in March 2008 from McDermott Will & Emery where he was a partner in that firm’s tax practice from 2005-2008.
Alan is an International Tax Services Principal with PwC’s Washington National Tax Services office. He consults with the firm’s practice offices and clients on international tax issues arising in complex transactions, tax planning and controversies with the IRS. Alan has also served as leader of the Washington National Tax Services Energy and Mining Industry practice.
Alan has broad experience in international and federal tax matters, including foreign tax credit and related expense allocation issues, issues arising in international mergers, acquisitions and reorganizations and tax treaty issues. He represents clients before the IRS, Treasury and the Congressional tax-writing committees.
Prior to joining PwC, Alan was a partner with a Washington, D.C. tax law firm and the Chair of its Tax Department. He was responsible for a variety of tax matters for major multinational clients. Alan was also a legislation attorney with the Congressional Joint Committee on Taxation, where he was a principal participant in the drafting of the international provisions of the Tax Reform Act of 1986 and assisted the Senate Foreign Relations Committee in its analysis of proposed income tax treaties. He is a past Chair of the Foreign Activities of US Taxpayers Committee of the American Bar Association Tax Section, and he speaks and writes frequently on international tax issues. He also is a member of the Board of Advisors of the Journal of International Taxation, the Advisory Board of Tax Management International Journal, the AICPA International Tax Technical Resources Panel, and the American Law Institute.
Alan earned a JD cum laude from Harvard Law School in 1980 and an AB magna cum laude and Phi Beta Kappa from Brandeis University in 1977. He is a member of the District of Columbia Bar and the New York Bar.
Peter A. Glicklich
Davies Ward Phillips & Vineberg LLP
Peter Glicklich is the Managing Partner of the Davies Ward Phillips & Vineberg LLP’s New York office and a partner in its Taxation practice. For over 25 years, he has counseled North American and foreign-based multinationals and other institutions on their international and corporate tax concerns.
Peter concentrates his practice in the taxation of corporate and international transactions. He advises public and closely held corporations and REITs in connection with their mergers and acquisitions, cross-border financings, restructurings, reorganizations, spinoffs and intercompany pricing. Peter has advised entities in diverse fields, including real estate, infrastructure, finance, retail, manufacturing, mining, biotechnology, service software, transportation, telecommunications, beverages and pharmaceuticals.
He has worked with institutional investors, private equity, hedge and venture capital funds, foreign governments, pension plans, Fortune 50 companies, investment banks, commodities and securities dealers, insurance companies, and others. Peter also arbitrates tax-related contract disputes arising in connection with M&A and other transactions and handles tax controversies.
Heléna M. Klumpp
Ivins, Phillips & Barker, Chartered
Heléna M. Klumpp is a partner in the Washington office of Ivins, Phillips & Barker, specializing in international and corporate tax, as well as tax policy and controversies. Her practice includes advising clients on implications and strategies related to federal tax policy matters, counseling clients involved in (or striving to avoid) controversy matters with the IRS, and guiding businesses on the tax consequences of complex transactions.
Prior to joining Ivins, Heléna spent nine years in the tax department of Baxter International, Inc., where she eventually served as vice president and head of global tax. Heléna co-led the team charged with the tax planning and functional division of resources related to the 2015 spin-off of the company’s highly integrated bioscience division, Baxalta Inc., and worked extensively on the post-acquisition integration of Gambro AB, a $4B dialysis company based in Sweden.
Throughout her tenure with Baxter, Heléna was responsible for monitoring and analyzing tax-related legislative and regulatory developments, and for working with the corporate government affairs team and industry groups to devise and implement responsive strategies. For eight years, Heléna was responsible for the overall management of the company’s relationship with the IRS. She advised on the tax implications of numerous supply chain, business development and IP-related initiatives, and she represented the company in matters involving the U.S. Competent Authority.
Heléna began her career in the Washington office of a global law firm, where she spent eight years advising clients in the independent energy sector. An avid writer, Heléna has also served in senior editorial roles with leading tax publishers Bloomberg Industry Group and Tax Analysts, where she was editor of the company’s flagship publication, Tax Notes.
Stephen R. LaSala
Formerly of Exxon Mobil
Stephen R. LaSala is the Co-Practice Group Leader of the firm’s Corporate Practice Group. He is also the former Managing Partner of the San Diego (Del Mar) office and former Team Leader of the firm’s Mergers & Acquisitions team.
O’Connor Davies LLP
Leonard D. Levin is a Partner of the Firm and has more than 30 years of international and domestic tax experience, including international mergers, acquisitions and securitizations.
Prior to joining PKF O’Connor Davies, Leonard worked in the Office of the Chief Counsel of the IRS and served as Chief Tax Officer of North American Operations for large multinational corporations. He has considerable experience handling cross-border tax issues, including structuring global operations, transfer pricing, and tax audits.
Leonard speaks German, French and Dutch, and has written and spoken about issues in international tax on numerous occasions in North America, Europe and Australia.
Kimberly Tan Majure
Kim Majure focuses on inbound and outbound tax planning and controversy. Kim advises clients on international tax planning and controversy issues, including cash management and deferral planning, withholding, cross-border financing, and multinational structuring.
Kim is an adjunct professor with the Georgetown University Law Center, where she has taught a mix of international tax classes for Georgetown’s LLM degree program, including an advanced international tax seminar and a cross-border tax controversy workshop.
Kim has spoken at the Tax Executives Institute’s Audit & Appeals Seminar, the International Fiscal Association, and the American Bar Association (ABA) Tax Section. She is a regular panelist for the “Inbound-Outbound Update” session at the George Washington University/Internal Revenue Service Institute on Current Issues in International Taxation.
Kim is a current vice-chair of the ABA Tax Section Committee, Foreign Activities of U.S. Taxpayers and chairs an annual international tax seminar series for Bloomberg Industry Group/CITE. She is the lead author on an annual periodical: “Select U.S. Federal Income Tax Considerations in European Joint Venture,” Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures, & Other Strategic Alliances (2006-present).
Before joining KPMG, Kim was a partner in the D.C. law firm Miller & Chevalier. Kim has also served as senior manager in the national office of another Big Four firm.
Samuel M. Maruca
Covington & Burling, LLP
Sam Maruca has practiced broadly and exclusively in the area of federal income tax since 1983, focusing in recent years on large-case controversies, including complex transfer pricing disputes. He has represented both US and foreign-based multinational companies in the pharmaceutical, bio-tech, communications, heavy manufacturing, entertainment, and retail sectors, in matters at the audit level, in IRS Appeals, in mediation, in competent authority, and in the courts. His expertise includes the preparation of opinion letters and compliance advice relating to cross-border financing transactions and transfer pricing matters, repatriation of foreign earnings, anti-deferral regimes and limitation on benefits, mutual assistance and other treaty issues.
From 2011-2014, Mr. Maruca served as the first Director of Transfer Pricing Operations in the Large Business & International Division of the Internal Revenue Service, where he had national responsibility for transfer pricing compliance and double tax cases under US tax treaties.
Sahel A. Assar
Buchanan Ingersoll & Rooney PC
Sahel Assar is an international lawyer, whose practice focuses on the legal needs and issues relevant to large international families and entrepreneurs in Europe, the Middle East, and Asia with U.S. connections. She has extensive experience advising ultra-high-net-worth individuals and their closely held business interests and real property holdings with respect to international cross-border tax planning (inbound and outbound), international trusts and estates for families of substantial wealth, and compliance with U.S. tax reporting requirements such as assistance with the Foreign Account Tax Compliance Act (FATCA). In addition, Ms. Assar assists individuals with respect to reporting matters before the IRS, including representation in matters pertaining to the IRS Offshore Voluntary Disclosure Program and the IRS Streamlined Filing Compliance Procedures. She also provides advice pertaining to taxation and reporting of cryptocurrencies.
Ms. Assar’s practice also focuses on tax planning, structuring and related business advice for a wide range of corporations, LLCs, partnerships, trusts and individuals in both domestic and international tax matters. She counsels foreign individuals with respect to investments in the United States, pre-immigration planning, expatriation, the application of tax treaties, U.S. withholding obligations, offshore tax compliance, residency issues triggering U.S. taxation, and income, transfer tax and reporting obligations of foreigners.
Michael J. Miller
Roberts & Holland LLP
A Partner with Roberts & Holland LLP, Michael J. Miller has provided U.S. tax advice to domestic and international clients for more than 20 years. Working with foreign clients, he has structured inbound U.S. investments and operations to avoid the creation of a U.S. permanent establishment and developed structures designed to take advantage of U.S. income tax treaties, the withholding tax exemption for portfolio interest, and other special rules for minimizing U.S. tax. This includes consideration of various anti-abuse rules, such as earnings-stripping limitations and restrictions on the ability to engage in treaty shopping or earn income through hybrid entities. He has worked with U.S. multinationals to structure their foreign investments and operations so as to minimize the impact of certain restrictions on outbound transfers and anti-deferral rules applicable to shareholders of controlled foreign corporations and passive foreign investment companies, as well as maximize the utilization of foreign tax credits. Michael is an editor of the International column for the Journal of Taxation, and a member of the Advisory Boards of the International Tax Journal and the Bloomberg Industry Group Tax Management International Journal. He has co-authored two Bloomberg Industry Group Portfolios: Income Tax Treaties – The Limitation on Benefits Article and U.S. Taxation of International Shipping and Air Transport Activities.
Michael is currently Chair of the U.S. Activities of Foreign Taxpayers Committee of the American Bar Association Tax Section and a former Chair of the Business Entities Committee of the New York City Bar. Michael is designated as a leading tax professional in Chambers USA, Super Lawyers, and Legal Media Group’s Expert Guides: Tax Advisors.
Ernst & Young LLP
Jose is a National Tax partner and leads Ernst & Young’s International Tax Services group in Washington DC. Jose also serves as the firm’s Director of NTD Washington International Tax Services National Tax Department. His practice focuses primarily on cross—border acquisitions, dispositions and restructurings. Prior to his current role, Jose was in the Treasury Department’s Office of Tax Policy, where he assisted with the development of international tax policy, Treasury regulations and other guidance, and negotiating income tax treaties. Prior to his time at the Treasury Department, he was part of EY’s International Tax Services practices in the Houston and Washington, DC offices. Jose is a frequent contributor to tax publications and a presenter at internal and external international tax seminars.
University of Florida School of Law
Fred F. Murray, is the Director of the Graduate Tax Program and Professor of Taxation Practice, University of Florida Frederic G. Levin College of Law. His experience includes public law and accounting practice, government service as Deputy Assistant Attorney General in the Tax Division at the Department of Justice and as a Special Counsel to the Chief Counsel for the Internal Revenue Service.
He is a former Chair of the US Internal Revenue Service Advisory Council (formerly Commissioner’s Advisory Group); former Advisor to the International Tax Working Group of the United States Senate Finance Committee; and a former member, Commissioner’s Advisory Council, Department of Taxation and Finance, State of New York. He is incoming Vice Chair for CLE, and a former Council Director, governing Council of the American Bar Association Section of Taxation, as well as former chair of several of its committees. He has twice served as Chair of the Federal Bar Association Section of Taxation. He is a Fellow of the American College of Tax Counsel, and a Life Elected Member of the American Law Institute, and a member of the Bloomberg Industry Group International and Transfer Pricing Tax Advisory Board.
Stephen A. Nauheim
Steve Nauheim is a Managing Director at PricewaterhouseCoopers where he specializes in U.S. taxation of cross-border income, with particular emphasis on foreign multinationals investing in the United States, investment funds, and foreign investment in U.S. real estate.
Prior to joining PwC in 1996, Steve was a founding Partner with Anderson, Hibey, Nauheim, and Blair, a Washington, D.C.-based law firm that grew from 5 to 22 attorneys and specialized in tax, corporate, litigation, and legislative and regulatory policy issues. From 1971-1981, Steve was a Tax Partner with Surrey and Morse, a firm that is now part of Jones Day.
Steve is a former attorney/advisor and Assistant Branch Chief in the IRS Office of Chief Counsel, where he was a principal drafter of the 1968 U.S. transfer pricing regulations. Steve has been professor of international tax law and lectured and written extensively on the subject, and he has held leadership positions in several professional associations.
Baker & McKenzie LLP
Joshua Odintz is a partner in Baker McKenzie’s North America Tax Practice Group. Mr. Odintz has over 14 years of tax experience, having served in high-level government positions in the US Department of the Treasury and the Senate Finance Committee. He was previously a senior adviser for tax reform to the Assistant Secretary of the Treasury as well as acting tax legislative counsel, and chief tax counsel to the President’s National Commission on Fiscal Responsibility and Reform, where he was instrumental in formulating the tax proposals contained in the report titled the Moment of Truth. He is a frequent speaker at ABA Tax Section, NY State Bar Tax Section, Practicing Law Institute and Federal Bar Association tax meetings and conferences. Mr. Odintz was recognized in Washingtonian Magazine among Washington, DC Top Lawyers (Tax Law) in 2015.
Baker & Hostetler LLP
Paul Schmidt, former legislation counsel to the Joint Committee on Taxation, has extensive experience in corporate and international tax matters and has worked on all facets of taxation, from controversy to transactions to planning. Paul also has significant experience handling issues in connection with examinations by the Internal Revenue Service and frequently advises clients on issues raised by foreign tax authorities. Paul’s practice includes representation of several Fortune 500 corporate clients in industrial, energy and commodities businesses, as well as financial institutions in connection with international tax issues. He regularly advises private equity and hedge funds, publicly traded partnerships, and master limited partnerships (MLPs) on tax matters, and has unique knowledge of global taxable presence and transfer pricing issues facing funds. Paul regularly deals with tax issues in connection with the hospitality industry, including hotel groups, timeshares and fractional interests. He has considerable experience in hedging transactions and global hedging and trading centers. He also has worked extensively on tax issues associated with intellectual property, supply chain management, contract manufacturing, and structuring inbound and outbound global joint ventures.
Paul chairs BakerHostetler’s national Tax Group and is the leader of the International Tax team, and is a member of the firmwide Policy Committee, the firm’s governing body. He is ranked in Chambers USA: America’s Leading Lawyers for Business, is listed in The Best Lawyers in America© and appears on the Washington, D.C., “Super Lawyers” list. Paul is the U.S. vice chair of the American Bar Association Tax Section Foreign Lawyers Forum and also a member of its Government Relations Committee, and formerly served as the chair of the AICPA International Taxation Technical Resource Panel. Paul is a Certified Public Accountant in Virginia and serves as an adjunct professor of law, teaching international tax at Georgetown University.
Gary D. Sprague
Baker & McKenzie LLP
Gary D. Sprague, a 30-year veteran of international tax law and a partner in Baker & McKenzie’s Palo Alto office, focuses his practice on international corporate tax planning and advice, tax controversies and tax issues affecting software and digital enterprises. He was one of five business representatives selected by the OECD to participate in the OECD Technical Advisory Group (TAG) concerning the characterization of electronic commerce revenue for tax treaty purposes, and was elected chair of the business representatives on the TAG. Gary was also appointed by the OECD to serve as the business co-chair on the TAG’s Monitoring the Application of Existing Treaty Norms for the Taxation of Business Profits committee. He is a co-author of Bloomberg Industry Group Tax Management Portfolio No. 555, Federal Taxation of Software and E-Commerce and is a regular contributor to the Tax Management International Journal’s Leading Practitioner Commentary.
Dirk J.J. Suringa
Covington & Burling, LLP
Dirk Suringa is a Partner in the Washington, D.C. law firm of Covington & Burling LLP, practicing in the areas of international tax planning and controversies. Mr. Suringa advises clients regarding the Federal income tax aspects of domestic and international transactions and structures and represents clients before the Internal Revenue Service, the Treasury Department, and in the Federal courts.
Mr. Suringa served as Attorney-Advisor in the Department of the Treasury’s Office of International Tax Counsel from 2000 to 2003. From 1996 to 1997, Mr. Suringa clerked for the Honorable Gerald B. Tjoflat, Chief Judge of the United States Court of Appeals for the Eleventh Circuit.
He is the author of numerous articles on international tax matters, including the Bloomberg Industry Group Tax Management Portfolio on the Foreign Tax Credit Limitation, and is a member of the Executive Committee of the US Branch of the International Fiscal Association.
Alston & Bird LLP
As the co-chair of Alston & Bird’s Federal & International Tax Group, Edward offers his clients tax-efficient solutions for planning and structuring of cross-border business transactions by multinational corporations and high-net-worth individuals. Edward played a major role in drafting tax regulations on withholding taxes on payments to nonresident aliens and foreign corporations.
Robert E. Ward
Robert E. Ward, JD, LL.M., is a nationally recognized authority on tax, business and estate planning. Mr. Ward has taught law as an adjunct professor at the George Mason University School of Law, where he conducted classes in Estate and Gift Taxation, Estate Planning, and Business Planning from 1986 until 2015. He has also taught as an adjunct faculty member at the University of Baltimore School of Law: Fiduciary Income Taxation (1988) and at Golden Gate University’s Masters in Taxation Program: Taxation of Corporations and Shareholders (1982). He currently teaches Topics in Taxation: United States Taxation at the University of British Columbia’s Peter A. Allard School of Law.
John P. Warner
Buchanan Ingersoll & Rooney PC
Co-chair of the Business & International Tax Practice Group at Buchanan Ingersoll & Rooney PC, John P. Warner focuses his practice on international and corporate tax matters and the taxation of financial instruments and securitization transactions. He has advised a wide variety of U.S. citizens living abroad and foreign residents with U.S. activities and investments. He has helped to structure numerous foreign acquisitions, operations and investments by U.S. businesses and investors and to structure numerous U.S. acquisitions, operations and investments by foreign businesses and investors.
John has more than 30 years of experience in domestic and international federal income tax and business planning, including the structuring of business formations, joint ventures and mergers and other domestic and cross-border business acquisitions and dispositions. He has experience in structuring various financial products, and providing issuers and investors advice as to the tax consequences of these products. John has advised both the organizers of and investors in private equity funds, venture capital funds, REMICs and other fund types. He has represented many clients in obtaining Internal Revenue Service National Office rulings and in tax controversy matters, including IRS Appeals Office cases, competent authority proceedings, the resolution of transfer pricing disputes and voluntary disclosures of offshore financial accounts, assets and associated income. John’s recent experience has extended to alternative energy tax credit and finance arrangements and federal excise tax refunds under the Export Clause, and other excise tax disputes. He has litigated disputes in the United States Tax Court and the United States Claims Court, including Oak Industries, Inc. v. Commissioner, 96 T.C. 559 (1991), and Libbey v. Commissioner, 55 T.C.M. (CCH) 1052 (1988), and wrote an influential amicus brief in Indianapolis Power & Light Co. v. Commissioner, 493 U.S. 203 (1990).
John is co-editor of the Tax Management International Journal and is the deputy technical editor of and a contributing author to the Tax Management Transfer Pricing Portfolio Series. He is a past chair of the Transfer Pricing Committee of the American Bar Association Section of Taxation and a frequent author and speaker in the United States and Europe on domestic and international tax issues. He is the author of many articles, including “Income, Estate, Gift and Wealth Tax Consequences to Inbound Employees,” 36 Tax Mgmt. Intl. Forum No. 2 (2015), “Income and Indirect Tax Consequences of Inbound Cloud Computing Transactions,” 35 Tax Mgmt. Intl. Forum No. 4 (2014), “Transfer Pricing Audits,” 30 Tax Mgmt. Intl. Forum No. 4 (2009); “Outbound Redomestications and Reverse Mergers,” 29 Tax Mgmt. Intl. Forum No. 2 (2008); “Centralization of Regional Management and Shared Services,” 27 Tax Mgmt. Intl. Forum No. 1 (2006); “Income Tax Consequences of Taxable Reorganization Transactions,” 52 N.Y.U. Inst. on Federal Taxation chapter 20 (1994), “Too Much Ado About Something — The Proposed Regulations Governing Controlled Services Transactions,” 33 Tax Mgmt. Intl. J. 67 (2004), “Squaring the Transfer Pricing Circle,” 33 Tax Mgmt. Intl. J. 3 (2004), and “Control, Causality and Section 482,” 28 Tax Mgmt. Intl. J. 403 (1999). His professional training includes completion of the course “Mediation for the Professional” presented by the Center for Dispute Resolution.
Lowell D. Yoder
McDermott Will & Emery LLP
Lowell D. Yoder is a partner in the law firm of McDermott Will & Emery LLP and is based in the Chicago office. He is head of the U.S. & International Tax Practice Group.
Lowell’s practice focuses on international tax planning for multinational companies. He handles cross-border acquisitions, dispositions, mergers, reorganizations, joint ventures and financings. He advises concerning multi-jurisdictional business structures and the use of special purpose foreign entities. He also works with an extensive network of foreign lawyers on developing structures that minimize foreign taxes of U.S. multinationals without adversely affecting their U.S. tax position. Lowell was listed in the latest, as well as previous editions of Chambers Global: The World’s Leading Lawyers for Business, Chambers USA: America’s Leading Lawyers for Business, International Tax Review’s World Tax Directory, The Best Lawyers in America, PLC Which Lawyer?, The International Who’s Who Of Corporate Tax Lawyers, The Legal 500 United States, The International Who’s Who of Business Lawyers, Who’s Who Legal: Illinois and Euromoney’s Guide to the World’s Leading Tax Advisors and Best of the Best USA. Lowell has also been named an Illinois Super Lawyer by Law & Politics.
Lowell is a frequent lecturer. He has spoken on a variety of international topics for the Tax Executives Institute, American Bar Association, The University of Chicago Law School’s Annual Federal Tax Conference, International Bar Association, GWU Annual Institute on International Taxation, Chicago Tax Club, Practising Law Institute, Bloomberg Industry Group Tax Management Advisory Board and the International Fiscal Association. Lowell was an Adjunct Professor at the Northwestern University School of Law, where he taught Advanced International Taxation and is a frequent contributor to a blog dedicated to corporate taxation on Forbes.com. He is the editor-in-chief of CCH’s International Tax Journal and has authored four Bloomberg Industry Group portfolios on the tax treatment of U.S. controlled foreign corporations: 926 TM, Subpart F-General; 6220 TM, CFCs-Foreign Personal Holding Company Income; 928 TM, CFCs-Subpart F-Foreign Base Company Income and 930 TM, Subpart F-Sections 959-964, 1248 and Related Provisions. Lowell has published numerous articles on international topics.
Lowell is an active member of International Committees and Advisory Boards. He chairs Practising Law Institute’s International Tax Issues conferences and an International Tax Roundtable group that includes tax lawyers from the major European countries that meets twice a year to discuss significant cross-border topics. He is a fellow of the American College of Tax Counsel, and chairs the ABA Subcommittee for Controlled Foreign Corporations, PFICs and contract manufacturing. Lowell is also a member of the Planning Committee for the University of Chicago Law School’s Annual Federal Tax Conference, USA Branch Counsel of the International Fiscal Association, chair of the ABA Committee on Foreign Activities of U.S. Taxpayers and a member of the Advisory Board of the GWU/IRS Annual Institute on International Taxation. In addition, Lowell is a member of the Bloomberg Industry Group Tax Management International Journal’s Advisory Board, the Bloomberg Industry Group Tax Management Foreign Income Advisory Board, and the Board of Advisors of the International Tax Journal.