Mr. Banigan is a national director in the Multistate Tax Services Group of Deloitte & Touche LLP, Tri–State Region (New York, New Jersey, Connecticut). Since 1984, he has devoted his full–time efforts to providing multistate tax consultation services, with an emphasis on the financial services industry, merger and acquisition transactions, and advanced tax strategies. Mr. Banigan has served on the State and Local Tax Committee of the American Institute of Certified Public Accountants, and currently serves on the State and Local Tax Committee of the Wall Street Tax Association. He is also a member of the Advisory Board for the Bureau of National Affairs State Tax Portfolio Series. Mr. Banigan has authored numerous multistate tax articles, such as “What You Need to know About the Expanded Investment Capital Regulations,” “New York's NOL Deduction Further Limits the Federal Rules,” and “The Questionable Constitutionality of the California DRD [Dividends Received Deduction] and Interest Offset Rules.” He has addressed various business and professional organizations, such as the Tax Executive Institute and the New York Business Council, on New York and multistate tax issues.
Mr. Banigan received his Bachelor of Science, cum laude, in accounting from St. John's University, New York, and a Master of Science in Taxation from Pace University, New York. Acknowledgements: The author gratefully acknowledges Mr. James W. Wetzler, National Director in Charge of Deloitte & Touche's Multistate Tax Group, Tri–State Region, and formerly Commissioner of the New York State Department of Taxation and Finance, and Mr. John P. Dugan, National Director in Deloitte & Touche's Multistate Tax Group, Tri–State Region, and formerly President of the New York State Tax Appeals Tribunal, for their efforts in reviewing the drafts of this portfolio. In addition, the author gratefully acknowledges the assistance of the members of Deloitte & Touche's Multistate Tax Group with various aspects of this portfolio, particularly Mr. Jay Rosen (Senior Manager), Mr. Abraham Teicher (Senior Manager), and Ms. Eileen Mazo (Senior Tax Consultant).