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Marilyn A. Wethekam is a partner at Horwood Marcus & Berk Chartered and co-chairs the firm's multistate SALT practice. She devotes her practice to state and local taxes on a nationwide basis for multistate and multinational corporations. Marilyn received the Council on State Taxation's 2010 Paul Frankel Excellence in State Taxation Award and the 2012 Bloomberg BNA, Frank Latcham Award for Distinguished Service in State and Local Tax Law. In 2013, she was named one of the Illinois's Leading Female Attorneys
Marilyn advises her clients on multistate tax issues that involve income, franchise, sales/use and motor fuel 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.
Fred Nicely serves as Tax Counsel for COST. Fred’s role as Tax Counsel extends to all aspects of the COST mission statement: “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. He is a frequent speaker and author on Ohio’s tax system and on multistate tax issues generally.
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