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Tax & Accounting Authors

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Listing of Bloomberg BNA's authors:




A

Toshio Aritake
Toshio Aritake is a special correspondent for BNA. More >>
Byrle M. Abbin, Esq.
WTAS LLC
Byrle Abbin has over 54 years of experience in tax practice. He is a nationally known authority in federal taxation, specializing in estate planning matters, specifically wealth succession planning and family business continuity for high net worth individuals. He has extensive experience with gift, estate and generation-skipping taxes, and income taxation of fiduciaries and beneficiaries. More >>
C. Chester Abell, Jr.
Chester Abell, Jr., CPA, B.S., Accounting and Mathematics, University of Kentucky.  Abell is a certified public accountant licensed in the state of Ohio, the commonwealth of Kentucky and the District of Columbia. Chester is a member of the American Institute of Certified Pubic Accountants, the Ohio Society of CPAs and The Kentucky Society of Certified Public Accountants;  Abell is a leader in Ernst & Young LLP’s Tax Accounting and Risk Advisory Services group. As the National Director of Tax Accrual and IFRS Tax Services, Chester is one of the firm’s leading authorities on Accounting for Income Taxes (SFAS 109) and on the tax aspects of conversion from U.S. GAAP to IFRS. More >>
Howard Abrams, Esq.
Harvard Law School
Howard E. Abrams is a partnership and corporate tax specialist, and has written four books, the Bloomberg BNA Tax Management Portfolios on Disregarded Entities and on Partnership Options, and more than fifty articles on taxation. More >>
Salvador D, Aceves, MS Taxation, EdD, Associate Provost
Fordham University
Salvador D. Aceves has been Associate Vice President for Academic Financial Planning in the Office of the Provost at Fordham University since 2011. His primary responsibility is overseeing the development of the academic financial plan encompassing operational, restricted, grant, and capital funds. He is also the Associate Professor of Accounting in the School of Business. Formerly, he was Vice Provost at the University of San Francisco (USF) serving as the University’s chief planning and budget officer, a role he held for six years. He also held a faculty position as Associate Professor of Accounting, teaching in both the School of Business and Management and the School of Law. At USF, his office was the 2008 recipient of the Richard Goodman Strategic Planning Award recognizing excellence in planning. Working with colleagues, he co-developed a strategic budget program for WACUBO focusing on the alignment of the University’s resources with its mission and vision. While at the University of San Francisco, he was also the recipient of five teaching awards and has been included in the “6.0” teaching club for best teaching at the Haas School of Business at the University of California at Berkeley. He began his career as a tax associate with PriceWaterhouse and served as tax manager for Citibank. His most recent research includes (1) Strategic, Organizational, and Cultural Fit: Effects on Performance in China-U.S. Joint Ventures, Heiman, Li, Chan, and Aceves. The paper was published in the spring 2008 issue of the Asia Business Journal; (2) Interest Expense Deductions (Bloomberg BNA), Daher and Aceves, published in September 2007. He actively works with organizations on strategic initiatives. In 2008, he helped the CEO of a major U.S. cosmetic firm implement the Balanced Scorecard in its Chinese subsidiary. In 2009, he was appointed to the Editorial Board of the American Accounting Association AAACommons, an innovative platform to connect accounting faculty from around the globe. He is a member of the American Accounting Association, The Institute of Management Accountants, and Beta Gamma Sigma. More >>
Alan S. Acker, Esq.
Carlile, Patchen & Murphy LLP
Alan Acker joined Carlile Patchen & Murphy in August 2011. He practices Family Wealth and Estate Planning with an emphasis on estate and gift taxation, income taxation of trusts and estates, charitable giving, and probate law. More >>
Robert E. Ackerman
Bob Ackerman serves as a technical advisor assisting multinational organizations with global transfer pricing planning, tax-effective supply chain practices, documentation, and local-country controversy resolution. Bob has extensive experience in the development and implementation of tax strategies regarding the migration of intangibles and execution of licensing and cost sharing arrangements. Bob's experience also includes a significant emphasis on resolution of international transfer pricing controversies at audit and Competent Authority. Bob has 35 years experience involving international tax and transfer pricing issues with Ernst & Young LLP, Ernst & Young's U.S. practice, and the Internal Revenue Service. Bob was the initial Director of the Advance Pricing Agreement (APA) program at the Internal Revenue Service. Bob holds a M.A. from Syracuse University and is a certified public accountant.  More >>
Anita Beth Adams, Esq.
Anita Beth Adams, J.D., Columbia University School of Law; B.A., University of Mississippi; Member, New York State Bar Association. More >>
Akira Akamatsu, Esq.
White & Case LLP
Dr. Akira Akamatsu served at the National Tax Agency (NTA) National Office and the Tokyo Regional Taxation Bureau from 1975 to 1990. His last position was as a NTA International Examination Section Chief. More >>
Jacqueline T. Albus, Esq.
Jacqueline T. Albus, B.S. and J.D. from St. Louis University. Currently an Associate at Thompson Coburn LLP in St. Louis, MO. More >>
Peter C. Alegi, Esq.
 Peter C. Alegi, Rome, Italy. B.A. and LL.B from Yale University. More >>
Donald C. Alexander
Donald C. Alexander (deceased), B.A., Yale University (with honors, 1942); LL.B., Harvard University (magna cum laude, 1948). Awarded LL.D., St. Thomas Institute (1975) and Capital University (1989). Served as Commissioner of Internal Revenue (1973-1977); member of the Commission on Federal Paperwork (1975-1977), the Interior Department's Coal Leasing Commission (1983-1984), the Martin Luther King, Jr. Federal Holiday Commission (1992-1997); Chairman of the Internal Revenue Service Exempt Organizations Advisory Group (1987-1989); Harvard Law School Visiting Committee (2000-Present); Harvard Board of Overseers’ Committee on University Resources (2002-Present). Member of the American Bar Association, serving as the Vice Chairman of the Tax Section (1968-1969), the American Law Institute, and a fellow of the American College of Tax Counsel and the American College of Employee Benefits Counsel. Member of the District of Columbia, New York and Ohio Bars. More >>
Michele J. Alexander, Esq.
Michele J. Alexander, J.D., Georgetown University Law Center (1995); B.A., The College of New Jersey (formerly Trenton State College) (1992); Member, New York State Bar Association, Tax Section; Author, “Tax issues in Business Separation Transactions,” appearing in Business Separation Transactions (Law Journal Press); Counsel, Wachtell, Lipton, Rosen & Katz.  More >>
Julie Allen, CPA
 Julie Allen, MPA, in Taxation, from the University of Utah; B.S in Accounting with a minor in Chemistry from the University of Utah. Licensed CPA in Utah and Washington D.C. More >>
Herbert H. Alpert, Esq.
 Herbert H. Alpert, graduated from Columbia Law School in 1956 where he was an editor of the Law Review. Prior to Mr. Alpert becoming a member of the firm, and apart from the period during which he served in the office of Tax Legislative Counsel, U.S. Treasury Department, Mr. Alpert was associated with and a senior partner of Roberts & Holland for over 39 years. Mr. Alpert has acted as lead tax counsel to some of the largest real estate developers in North America in connection with the structuring of their various arrangements, as well as counsel to foreign governments in connection with their tax treaty and other negotiations. Mr. Alpert has lectured before various professional groups and has authored numerous articles on various technical matters. Currently, he is a co-editor of the Journal of Taxation's International Department. More >>
Peter R. Altenburger
Peter R. Altenburger, University of Zürich (lic. iur., 1969,); University of Michigan Law School (Master of Comparative Law, 1970); European Institute of Business Administration, Fontainebleau, France (M.B.A., 1971); University of Basle (Dr. iur., 1977); admitted to bar, Zürich (1973), Geneva (1990); member, Swiss and International Bar Association, American Bar Association (International Associate), International Fiscal Association, and Tax Chapter Board of the Swiss-American Chamber of Commerce (Zürich).  More >>
Lucinda A. Althauser, Esq.
 Lucinda A. Althauser, Counsel, Bryan Cave LLP. Ms. Althauser, as a registered patent attorney with an undergraduate degree in biochemistry, prepares and prosecutes patent applications in the fields of computer-implemented methodologies, medical devices, biotechnology, and mechanical devices. She assists client with the management of their intellectual property portfolios, prosecutes and procures U.S. trademark rights, manages foreign patent and trademark prosecution matters, and has represented clients in connection with proceedings before the U.S. Trademark Trial & Appeal Board. More >>
Phillip Ameen
 Philip D. Ameen, CPA, Vice President and Comptroller, General Electric Company. More >>
Richard E. Andersen, Esq.
Richard E. Andersen, B.A. magna cum laude, Columbia College 1978; J.D., Columbia Law School, 1981; partner, Patton Boggs LLP; adjunct professor of law, New York University School of Law; member ABA, NYSBA, IFA, IBA; speaker on international tax issues, including NYU Institute on Federal Taxation and GWU/IRS Annual International Tax Institute; author, articles and treatises on international taxation, including Thomson/RIA/WGL, Wolters Kluwer and Practising Law Institute publications.  More >>
Mario J. Andrade Perilla
Mario J. Andrade P., Universidad Autonoma de Mexico (LL.M. in Corporate Law; M.Sc. in Public Finance); Pontificia Universidad Javeriana (J.D.); Professor of Law, Pontificia Universidad Javeriana (Bogota); Adjunct Professor, Universidad de Nuestra Senora del Rosario (Bogota); member, Colombia Tax Law Institute; member, American Bar Association; Licensed to practice law in the Republic of Colombia; President of International Fiscal Association (IFA) — Colombian Chapter.  More >>
Joseph Andrus, Esq.
PricewasterhouseCoopers LLC
 Joseph Andrus, J.D., University of Chicago Law School; B.S., Brigham Young University; Member, International Fiscal Association; Member, American Bar Association Tax Section; Member, DC Bar Tax Section; Adjunct Professor, Graduate Tax Programs at Chicago Kent College of Law and Boston University College of Law. More >>
Barbara Angus, Esq.
Barbara M. Angus, Esq. is with Ernst & Young LLP's International Tax Services division in Washington, D.C. and is a frequent contributor to BNA's International Journal. More >>
Robert Anthoine, Esq.
Robert Anthoine, Esq. is a senior counsel in Pillsbury's tax practice. Professor of Law and Adjunct Professor of Law, Columbia University, 1952–1993; Life Member, The American Law Institute; International Fiscal Association; Association Literaire et Artisque; American Bar Association; Association of the Bar of the City of New York; Chairman Emeritus, Board of Directors, Aperture Foundation; Chairman, Lucid Art Foundation; Vice President, Morris Graves Foundation; Honorary Governor, Royal Shakespeare Theatre. More >>
Martin Armstrong, CPP, MBA
Martin Armstrong, CPP, MBA, is Senior Director of Payroll Shared Services for Time Warner Cable in Charlotte, North Carolina. Martin is a vice president with the American Payroll Association, was named that organization's 2008 Payroll Man of the Year, and is an active speaker, teacher and publication writer for the American Payroll Association. He is also past recipient of the APA's Meritorious Service Award and Special Recognition Award.  More >>
Ernest F. Aud, Jr. Esq.
Ernest F. Aud, Jr., B.B.A., University of Notre Dame (1965); J.D., Indiana University (1968); member, Indiana Bar; Certified Public Accountant (Illinois and Indiana); frequent lecturer and author of articles on international taxation and intercompany pricing, and member, World Trade Institute Tax Advisory Panel. More >>
Jerald David August, Esq.
 Jerald David August, Partner at Fox Rothschild LLP. Co-chair of the firm's Taxation & Wealth Planning Practice, Jerry practices out of the Philadelphia and West Palm Beach offices. His nationally recognized taxation experience includes federal tax matters, including corporate and partnership taxation, federal transfer taxation; tax litigation and tax controversy, including trials before the United States Tax Court and appeals before the Eleventh Circuit Court of Appeals; corporate and partnership taxation; international taxation (inbound and outbound); and estate planning for owners of closely-held businesses. For four consecutive years, Jerry has been named as one of the leading tax attorneys in Florida by Chambers USA. More >>
Reuven S. Avi-Yonah
Reuven S. Avi-Yonah (B.A., Hebrew University, 1983; Ph.D., Harvard University, 1986; J.D., Harvard Law School, 1989) is Assistant Professor of Law, Harvard Law School, where he teaches domestic and international taxation. Mr. Avi–Yonah is a member of the New York and Massachusetts bars and co–chairs the tax policy committee of the New York State Bar Association Tax Section. He participated in preparing the Tax Section's reports on proposed legislation on amortization of intangibles and has published several articles and comments on the leading Supreme Court case in this area, Newark Morning Ledger Co. v. United States, 113 S. Ct. 1670 (1993).  More >>


B

Robert L. Bachner, Esq.
 Robert L. Bachner, Senior Counsel, Phillips Nizer LLP. Robert Bachner engages in a broad spectrum of real estate practice involving properties throughout the United States. He frequently guides clients through tax sensitive transactions, including tax free exchanges, deferred dispositions and estate planning for family owned real estate. Mr. Bachner has extensive experience in the formation of collective enterprises for the acquisition and ownership of real estate including tenancies in common, general and limited partnerships and limited liability companies. He has represented offerors, offerees and broker-dealers in connection with the private placement of real estate securities. More >>
Laura A. Baek, Esq.
 Laura A. Baek is an attorney-advisor in the Taxpayer Advocate Service of the Internal Revenue Service. She is a graduate of New York University Leonard N. Stern School of Business (B.S.), Hofstra University School of Law (J.D.), and New York University School of Law (LL.M.). Ms. Baek is a licensed certified public accountant in Maryland and an attorney licensed in New York and Washington, D.C. More >>
Noah S. Baer, Esq.
Noah S. Baer, B.A., Yeshiva University; J.D., Columbia University; M.L.T., Georgetown University; Executive Director, Ernst & Young, National Tax Department; Domestic and International Tax Counsel, Mobil Corporation; Senior Attorney, Office of Chief Counsel (Passthroughs and Special Industries Division), Internal Revenue Service; Senior Litigation Attorney, Office of Chief Counsel, Department of Energy; Litigation Associate, Tenzer, Greenblatt, Fallon & Kaplan, New York, NY; Member, Maryland and District of Columbia bars; Speaker at various natural resource tax conferences. More >>
Richard C. Baier, JD
Richard C. Baier, Brigham Young University (B.A. 1973); Indiana University School of Law (J.D. 1977).  More >>
Edwin H. Baker, Esq.
 Edwin H. Baker, Epstein Becker & Green, PC in New York, NY. More >>
Einar Bakko
 Einar Bakko is based in Taxand Norway where he is a partner with Advokatfirmaet Selmer DA. Einar specializes in tax and corporate law. He has acted as lead lawyer in several major Norwegian and international transactions and restructurings. Einar acts as outside legal counsel for several companies, providing advice from start-up through the stock exchange listing, and during daily operations. In recent years, much of his focus has been on renewable energy and clean technology. More >>
Robert T. Barbetti
Robert K Barbetti, B.A.,  MacMurray College (magna cum laude); M.A., Middlebury College; J.D., St. Louis University Schoolof Law; LL.M., Washington University School of Law; Managing Director, J.P. Morgan; member New York  Bar; association of the Bar of the City of New York; ABA; speaker on executive compensation, benefit and wealth transfer issues; publishes and lectures on executive compensation and benefits for ALI-ABA, the Practicing Law Institute, the New York State and City Bar Associations, The Conference Board, the New York State Bankers Association; Yale University's School of Law; New York University's School of Law's Tax Institute, Institute on Wealth Management and LL.M. program; editorial board of the Journal of Compensation and Benefits.  More >>
Vara Barnes, Esq.
Vara Barnes is an Editor for BNA Tax & Accounting and contributing editor for the Weekly Report. More >>
Yuri Barrueco, Esq.
Yuri Barrueco, Esq. is with Deloitte Touche Tohmatsu in Mexico City, Mexico and is a frequent contributor to BNA's International Journal. More >>
Johanna V. Bartlett, Esq.
 Johanna V. Bartlett, Attorney in Rochester, NY. More >>
Fred Basehore, Jr., CPP
Fred A. Basehore, Jr., CPP, is Owner/Principal of F.A. Basehore & Associates, which offers payroll consulting to the general public. Fred, a past American Payroll Association "Payroll Man of the Year," is a charter member of the APA National Speakers Bureau, and teaches many APA courses such as Preparing for Year End. He is a member of APA's Strategic Payroll Leadership Task Force-Best Practices Subcommittee, and serves on the Board of Contributing Writers. More >>
Robert A. Baskerville, Esq.
Robert A. Baskerville, University of Washington (B.A., 1966; J.D., 1973; LL.M., 1981); member, Washington State Bar.  More >>
Joel Bassett, Esq.
Joel E. Bassett, Esq. is the Technical Editor for BNA's International Journal and a contributing editor of the Weekly Report. More >>
Mark Beams, Esq.
 Mark Beams Esq., retired from General Electric Corporation, Fairfield, Connecticut. More >>
Tony Beare
Tony Beare is a Tax Specialist with Slaughter & May in London, England. More >>
Michael F. Beausang, Jr. Esq.
Michael F. Beausang, Jr. (deceased), B.S., University of Pennsylvania (1958); LL.B., Georgetown University Law School (1964); LL. M. (Taxation), New York University Graduate School of Law (1967); member, American, Pennsylvania, and Philadelphia Bar Associations; partner, Butera, Beausang, Cohen & Brennan, PC, King of Prussia, Pennsylvania; contributor, Dickenson Law Review, Criminal Law Bulletin, Journal of Taxation, TAXES, The Practical Lawyer, The Journal of the Patent Office Society, and Trusts & Estates; co-author 228-2nd T.M., Patent Transfers — Section 1235; author, 326-2nd T.M., Administrative Powers, and 131-3rd T.M., Jointly Owned Property. More >>
Alice Beck
Alice W. Beck is with the Philadelphia office of Wolf, Block, Schorr and Solis–Cohen LLP in the tax department and concentrates her practice in state and local tax law. Before joining the firm, Ms. Beck served as Divisional Deputy Solicitor to the City of Philadelphia where she managed the Tax Division of the City Solicitor's office. Earlier, she clerked for the Honorable Edward G. Biester, Jr. Ms. Beck attended the University of Pennsylvania and graduated cum laude in 1981. She received her law degree in 1984 from the University of Pennsylvania Law School. She is a member of the bar in Pennsylvania and New Jersey. She is also Co–Chair of the Real Property Subcommittee on Taxes Affecting Real Estate of the Philadelphia Bar Association. She is a Fellow of the Academy of Trial Advocacy of Temple University School of Law. More >>
Lewis F. Beers, III
 Lewis F. Beer, B.A. from Union College - Schenectady, NY, and J.D. from the University of Connecticut. More >>
Dennis I. Belcher, Esq.
Dennis I. Belcher, B. A. from College of William and Mary-1973; J. D., University of Richmond, 1976; Partner in Richmond, Virginia and Tysons Corner, Virginia offices of McGuireWoods LLP;  past Chair of the American Bar Association’s Section of Real Property, Estate and Trust Law; President of the American College of Trust and Estate Counsel; member of the Advisory Board of BNA Tax Management, Estate, Gifts and Trusts Magazine; listed in Town & Country Magazine top 45 estate planning lawyers in the United States; named one of America’s “Leading Lawyers” Chambers USA, 2008, 2009; named one of “Best Lawyers in America,” 1987-2009; named Virginia Super Lawyer, Law & Politics, 2007-2009; numerous publications written and seminars taught including Member of the Advisory Committee and frequent speaker at the Heckerling Institute of Estate Planning sponsored by the University of Miami School of Law and ALI-ABA estate planning seminars. More >>
Kevin Bell
Kevin A. Bell is a Staff Writer/Editor at BNA Tax and Accountings Transfer Pricing Report. More >>
Herbert N. Beller, Esq.
Herbert N. Beller practices in Washington with Sutherland Asbill & Brennan LLP, focusing on tax planning and controversy matters for corporations, other business entities and tax-exempt organizations. He is a Senior Lecturer at Northwestern University School of Law, a member of  the IRS Advisory Council and a former Chair of the ABA Section of Taxation.  More >>
Janet Benedetti, Content Development Specialist
Jan Benedetti received a Bachelor of General Studies degree from the University of Michigan and a J.D. from Washington and Lee University. She practiced law as a legal aid attorney representing indigent clients in civil matters before joining BNA in 1988. She has worked on a variety of publications at BNA as a reporter and editor.   More >>
Frederick J. Benjamin, Jr. Esq.
Frederick J. Benjamin, Jr., Esq., is the author of an earlier version of this Portfolio. More >>
Ralph Benke
Dr. Ralph L. Benke, Jr., CMA, Ph.D., Florida State University; M.B.A., University of Washington; B.S., Washington State University; Arthur Anderson/Journal of Accounting Education Professor (1988-1997); Professor Emeritus (1997-Present); Director, School of Accounting (1984-1986, 1994); Director, Center for Professional Development (1991-1993); Director, Accounting Information Systems Concentration (1988-1993).  More >>
Beth M. Benko, CPA Esq.
Beth M. Benko, B.S.B.A., cum laude, Bowling Green State University (1990); J.D., Marshall-Wythe School of Law of the College of William and Mary in Virginia (1998); member, the Virginia State Bar and the District of Columbia Bar; member, the American Bar Association Section of Taxation; adjunct professor, Georgetown University School of Law; certified public accountant, State of Ohio and District of Columbia. Ms. Benko is currently Partner at KPMG, Income Tax & Accounting, Washington National Tax, Washington, D.C. More >>
Alison Bennett
Alison Bennett has been with BNA more than 17 years, 15 of them on the Daily Tax Report staff covering tax regulations and tax policy. She has a Bachelor of Arts in journalism from the College of Journalism at the University of Maryland, College Park, and a Master of Arts in legislative affairs from the Graduate School of Political Management at the George Washington University, Washington, D.C. Her areas of specialization are international taxes, tax treaties, tax shelters, corporate taxes, and financial products. More >>
David M. Benson, Esq.
David M. Benson, B.B.A., George Washington University (1971); J.D., Brooklyn Law School (1974); member, District of Columbia Bar; former Chair, AICPA International Tax Committee; formerly Technical Advisor to Associate Chief Counsel (Technical), Internal Revenue Service, Washington, D.C.; regular contributor to Tax Management International Journal. More >>
Martha Benson
Martha L. Benson, CPA, has 20 years of experience as an auditor, administrator, author, professor, and conference speaker in the not-for-profit industry. She has worked as an Audit Manager with Arthur Andersen, Chief Financial Officer of the Dallas Museum of Art, and Chief Financial Officer of the Fort Worth Museum of Science and History. She is a member of the Texas Society of Certified Public Accountants and the American Institute of Certified Public Accountants and has served on the latter's Not-for-Profit Organizations Committee. Her publications include articles in the Journal of Accountancy and three books on accounting for nonprofit organizations. A certified public accountant, licensed in Texas, Ms. Benson teaches at Franklin & Marshall College and the Fels Institute of the University of Pennsylvania.  More >>
David A. Berenson
 David A. Berenson, Partner, retired from Berenson LLP. Mr. Berenson was formerly Ernst & Young’s National Director of Tax Policy and Legislative Services, and previously Partner in Charge of Washington National Services. He has held similar positions as a Regional Director of Ernst & Ernst in New York. Prior thereto he was one of the Managing Executive Partners of the international firm of S.D. Leidesdorf and Co. He is a member of the Bar of the District of Columbia, Virginia, Florida, and New York and is a CPA in the District of Columbia, North Carolina, Louisiana and New York. He is a member of the American Bar Association and has served two terms as a member of the Governing Board or Council of the American Institute of CPAs. More >>
Renato Berger, Esq.
Renato Berger, consultant, TozziniFreire, Teixeira e Silva Advogados, São Paulo, Brazil; University of São Paulo School of Law (LL.B., 1995); Georgetown University Law Center (LL.M., 1997).  More >>
Stanley N. Bergman, Esq.
Stanley N. Bergman, A.B., cum laude, Dartmouth College; J.D., University of Michigan; M.B.A., Amos Tuck School of Business Administration, Dartmouth College; member, Connecticut Bar Association (Section   More >>
Eric Berman
 Eric S. Berman, CPA, M.S. Accountancy, Bentley College; B.S., Boston University. Mr. Berman is Deputy Comptroller for the Massachusetts Office of the Comptroller, where he is responsible for the Financial Reporting and Analysis Bureau, the Accounting Bureau, and the Federal Cost Accounting Bureau. He is charged with the financial relationships between the Commonwealth and its authorities, and he is in charge of the Commonwealth's annual Single Audit. From his work in implementing Government Accounting Standards Board (GASB) standards in the Commonwealth and its municipalities, Mr. Berman is a nationally recognized authority on GASB Standard Nos. 34, 35, 37, 38, and 45. He is the author of implementation guides; and co-editor of a guide for financial analysts in implementing the standards. He has written a chapter in Derivatives Accounting and Risk Management: Key Concepts and the Impact of IAS 39, and is an editor of 2007 GAAP Guide Levels B, C, and D. A member of numerous organizations, Mr. Berman has been twice nominated for the AICPA Outstanding CPA in Government Award. He also chairs the National Association of State Comptroller's (NASC's) task force on other post-employment benefits (OPEB). Mr. Berman can be reached at (617) 731-8153; e-mail: esbcpa@comcast.net. More >>
John T. Berteau, Esq.
 John T. Berteau, Williams Parker Harrison Dietz & Getzen PA, Sarasota, FL. J.D. from Duke University. More >>
Philip J. Bieluch
Philip J. Bieluch, founder of Bieluch & Associates, has extensive experience in life insurance product development. Phil is a leading expert on class action litigation involving life insurance products. Further, he regularly advises clients with respect to the taxation of insurance products and has spoken on the topic at numerous legal and actuarial meetings. Having graduated Trinity College of Hartford (B.S. 1976), he went on to become a Fellow of the Society of Actuaries in 1981. He is also a Member of the American Academy of Actuaries, a Fellow of the Conference of Consulting Actuaries, a Chartered Life Underwriter, and a Chartered Financial Consultant.  More >>
Jacob Birnbaum, J.D., LL.M.
Kelly Hart & Hallman LLP
Mr. Birnbaum is a tax attorney with Kelly Hart & Hallman LLP in Fort Worth, Texas, and a former floor-trader in stock options on the American Stock Exchange. He received an LL.M. in Taxation from the Georgetown University Law Center. Mr. Birnbaum can be reached by email at jacob.birnbaum@kellyhart.com.  More >>
Thomas St. G. Bissell
Thomas St.G. Bissell, B.A., Harvard College (1964); LL.B., Columbia Law School (1967); LL.M. in Taxation, New York University (1971); Member, New York Bar; Certified Public Accountant, State of New Jersey; Member, Tax Management International Advisory Board, American Bar Association, American Institute of Certified Public Accountants, International Fiscal Association, Canadian Tax Foundation; former Attorney-Advisor, Office of International Tax Counsel, US Treasury Department, Washington, D.C.; retired tax partner, Coopers & Lybrand LLP; author of numerous articles in professional tax publications.  More >>
Jeanne C. Blackmore, Esq.
Jeanne C. Blackmore, B.A. (liberal arts), St. John's College (1989); J.D., University of San Diego School of Law (1993); LL.M. in Taxation, New York University, (1994); member, California Bar Association (1994); KPMG, Mergers and Acquisitions Group, (1994-1997); Ernst & Young, EY National Office of the West, Mergers and Acquisitions Group (1997-1999); Mergers & Acquisitions Responder and Reviewer, Ernst & Young's Online Tax Advisor (1999-2004); Mergers & Acquisitions Segment Leader, Ernst & Young's Online Tax Advisor (2004-Present).  More >>
Mimi Blanco-Best
Mimi Blanco-Best, CPA, University of Alabama (1978), former practitioner with over ten years' experience with national, regional, and local CPA firms specializing primarily in audits of small to medium sized privately-held businesses; former technical editor in Auditing Standards, American Institute of Certified Public Accountants, who worked on SAS 58, Reports on Audited Financial Statements, SAS 62, Special Reports, and SSAE No. 2, Reporting on Internal Control Over Financial Reporting; consulting author to a publisher of how-to guidance for CPAs; and consultant to the Public Company Accounting Oversight Board who worked on PCAOB Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements; author of numerous articles in the Journal of Accountancy.  More >>
Jonathan G. Blattmachr, Esq.
Jonathan G. Blattmachr, Eagle Consulting, New York, New York; former chairperson, Trusts & Estates Law Section, New York State Bar Association; member, various committees of the New York State Bar Association and the American Bar Association; member, Alaska Bar, California Bar, and New York Bar. Mr. Blattmachr has served as a lecturer-in-law at the Columbia University School of Law and an Adjunct Professor of Law at New York University Law School. He is a Fellow and former Regent of the American College of Trust and Estate Counsel and past chair of its Estate and Gift Tax Committee. He is the author or co-author of over 250 articles and three books on estate planning topics; former editor of The Chase Review (published by the Chase Manhattan Bank (N.A.)); and a former editor of Probate Notes (published by the American College of Trust and Estate Counsel). He is also co-developer and co-author of Wealth Transfer Plannings, a computerized estate planning software system offering expert advice and document assembly.  More >>
Joseph S. Bluestein, Esq.
 Joseph S. Bluestein, Sirote & Permutt, PC, Birmingham, AL. Joe’s practice focuses on business and tax planning issues, particularly for closely held, family-owned businesses and professional groups, such as medical practices and professional service firms. Joe has an extensive employee benefits practice and drafts retirement and welfare plans. Additionally, Joe practices in the estate planning area, succession business planning, entity formation, mergers and acquisitions and purchases and sales of businesses. More >>
Marc P. Blum, Esq.
Marc P. Blum, A.B., Yale 1964; L.L.B., Columbia Law, 1967; Ph. D., Columbia Business 1969; member Maryland Bar, ABA; CPA; Of Counsel, Gordon, Feinblatt, Rothman, Hoffberger & Hollander, LLC, Baltimore, Maryland; CEO, World Total Return Fund, LLLP; Committee/Board member, Davis Funds, Clinical Trials & Surveys Corp., Rodney Trust Company, Legg Mason Investment Counsel & Trust Co., The Associated: Jewish Community Federation of Baltimore, McDonogh School, Kennedy Krieger Institute, Latin American Studies Association, College of Notre Dame of Maryland, Commonfund Private Capital, LifeBridge Health, Baltimore Courthouse and Law Museum Foundation, Inc., Maryland Research Institute; several private foundations and private capital funds; author of various articles on tax issues and estate planning. More >>
Matthew Blum, Esq.
Matthew S. Blum, Harvard College, A.B. in mathematics. Member of Ernst & Young LLP's International Capital Markets group. Mr. Blum has written and lectured widely on international tax issues. His publications include “New Tendencies in Tax Treatment of Cross-Border Interest of Corporations in the United States,” 93b Cahiers de droit fiscal international 749 (2008), and “Reporting Requirements Under the Code for International Transactions,” 947 T.M. (2009) (with Canale, Hester and O’Connor).  More >>
Bertold Bodenheimer
Bertold Bodenheimer, CPA, B.S., University of Maryland, practices accounting with Caldwell & Bodenheimer, LLC, providing consulting services to government contractors and government agencies on cost accounting issues. Mr. Bodenheimer frequently serves as an expert witness in contract cost litigation.  Mr. Bodenheimer served for many years at the Defense Contract Audit Agency, both in the field and at headquarters. He also has served as Chairman of the Armed Services Procurement Regulation (now FAR) Cost Principles Subcommittee and on the staff of the first Cost Accounting Standards Board (CASB). More >>
Nathan Boidman, Esq.
 Nathan Boidman, Esq., Davies Ward Phillips & Vineberg, Montreal, Canada. More >>
Thierry Boitelle
Thierry Boitelle, a partner in Bonnard Lawson’s tax practice, specialises in national and international tax, finance, intellectual property and mergers & acquisitions. Additionally, Thierry is a member of the International Fiscal Association (IFA), the American Bar Association (ABA), Dutch Association of Tax Advisers (NOB), Dutch Association of Tax Science and the Dutch Group of Liberal International (LIGN). More >>
Michael Bologna
Michael Bologna is a BNA staff correspondent for the Weekly Report. More >>
Bradley T. Borden, Esq.
Bradley T. Borden, B.B.A. (1995), M.B.A. (1996), Idaho State University; J.D. (1999), LL.M. in taxation (2000), University of Florida Fredric G. Levin College of Law. Professor Borden is a Professor of Law at Brooklyn Law School. Before entering the legal academy, he practiced law at Oppenheimer, Blend, Harrison & Tate, Inc., in San Antonio. He is a prolific author and speaker. His articles have been published in the nation's leading tax and legal journals. Professor Borden is the author or co-author of several books: Tax-Free Like-Kind Exchanges (Civic Research Institute 2008), Taxation and Business Planning for Real Estate Transactions (LexisNexis 2011), Tax, Legal, and Financial Aspects of Real Estate Joint Ventures (Civic Research Institute, in progress), State Laws of Limited Liability Companies and Limited Partnerships (Wolters Kluwer, in progress with Robert J. Rhee). He is also the author of the forthcoming BNA portfolio on tax issues affecting real estate developers. Professor Borden is a past chair of the Sales, Exchanges & Basis Committee of the ABA Section of Taxation. More >>
Ronald S. Borod, Esq.
Ronald S. Borod, B.A., Princeton University (1963) (Magna Cum Laude, Phi Beta Kappa); J.D., Harvard Law School (1966); LL.M. (Taxation), New York University (1967); admitted to bar, Massachusetts and Tennessee; member, Tax and Urban Law, Sections, American Bar Association; member, Massachusetts Bar Association, Boston Bar Association, Tennessee Bar Association, Memphis Bar Association; member, National Association of Bond Lawyers; contributor of articles to New York University and Memphis State University Law Reviews; contributed chapters on “At Risk Limitation on Losses” and “Rehabilitation Expenditures for Historic Structures” in Federal Tax Deductions (Warren, Gorham & Lamont 1983); contributor of articles to Tax Management Real Estate Journal; contributed chapter on “Syndicating REO and Troubled Loan Assets From the Lender's and Buyer's Perspective” to The Workout Game — Managing Nonperforming Real Estate Assets (Executive Enterprises and Land Development Institute 1987); editor of Securitization: Asset–Backed and Mortgage–Backed Securities (Michie 1991, Revised 1994 and 1995); Adjunct Professor of Law, Boston University School of Law; member, Tax Management Advisory Board on U.S. Income.  More >>
Jason K. Bortz
Jason K. Bortz, Hamilton College, B.A., Cornell Law School, J.D.; member of the Order of the Coif, Editor, Cornell Law Review; law clerk for Hon. James B. Loken, U.S. Court of Appeals, Eighth Circuit; member of District of Columbia Bar, New York Bar and American Bar Association. Mr. Bortz is with The Capital Group Companies. He is a contributor to several books — including the 403(b) Answer, Book, 6th Ed. Supp. (Aspen Publishers), Annuities Answer Book, 4th Ed. (Aspen Publishers), and Complete Guide to Nonprofit Organizations, 1st Ed. (Civic Research Institute). He has also published articles on benefits matters in The Journal of Financial Service Professionals, The Journal of Investment Consulting, and other periodicals. More >>
Janine H. Bosley, Esq.
Janine H. Bosley, University of Miami (B.S.B.A. 1981, M.P.A. 1982, J.D. 1986); formerly, Senior Attorney, Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), Internal Revenue Service; Member of the Virginia, United States Tax Court, and United States Supreme Court Bars; Liaison Member of the IRS Employee Benefits Conference Committee, Southeast Region; Vice Chair of the American Bar Association, Tort and Insurance Practice Section, Committee on Employee Benefits; and Member of the American Bar Association Section of Taxation, Committee on Employee Benefits. More >>
Nancy Bowen
Nancy Bowen joined Fulbright & Jaworski L.L.P.'s Houston office in 1990 and concentrates her practice on all phases of federal tax controversy. She has significant experience in assisting taxpayers in planning and preparing for audits, handling audits (including responding to IRS information document requests and defending formal and informal taxpayer interviews); preparing protests and position papers for use with the IRS Appeals Office; negotiating with the IRS Appeals Office; documenting settlements; and litigating tax controversies, when necessary. She has handled a wide variety of substantive tax matters, including both domestic and international income tax matters, employment tax matters, excise tax matters, and estate and gift tax matters. She has litigated before the U.S. Tax Court, U.S. district courts, the Court of Federal Claims, and appellate courts. More >>
William C. Bowers, Esq.
 William C. Bowers is a Finance partner in the New York office of Pillsbury. He works in the fields of transportation and structured finance, representing underwriters, placement agents, issuers, lenders and liquidity providers in a range of structured finance and asset-backed securities transactions. These transactions involve transportation assets, such as aircraft, aircraft engines, ships and railroad rolling stock, as well as intellectual property assets, such as pharmaceutical royalties. Prior to joining Pillsbury, Mr. Bowers was General Counsel to GPA Capital in Shannon, Ireland and Associate General Counsel to GE Capital Aviation Services, Inc. in Stamford, Connecticut. More >>
Jane Bowling
Jane Bowling has been a copy editor for the Daily Tax Report since 1998. She previously worked as a legal affairs reporter and editor for the Daily Record in Baltimore, Md., and as an estates and trusts attorney. She holds bachelor's degrees in journalism and mathematics from Morehead State University in Morehead, Ky., and a J.D. from the University of Kentucky College of Law in Lexington. She is licensed to practice law in Maryland. More >>
Jerry L. Bowman, Esq.
 Jerry L. Bowman, Bowman Green Hampton & Kelly, PLLC, Chesapeake, VA. More >>
Michael P. Boyle, Esq.
 Michael P. Boyle, Michael Patrick Boyle & Associates, Philadelphia, PA. Michael Patrick Boyle received his Bachelors of Arts from the University of Pennsylvania and his Juris Doctorate from Boston University School of Law. In 1979, Michael was admitted to the Pennsylvania Bar and is currently admitted to practice before the federal court for the Eastern District of Pennsylvania and the Third Circuit Court of Appeals. He is a Sustaining Member of the National Organization of Social Security Claimants' Representatives (NOSSCR) and a member of the Philadelphia Bar Association. More >>
Kathryn A. Bradley, Esq.
Kathryn A. Bradley, B.A., Arizona State University (summa cum laude, 1995); J.D., Arizona State University (cum laude, 1999); Member: State Bar of Arizona (Chair of Probate and Trust Section, 2005), State Bar of Nevada, Maricopa County Bar Association, and Clark County Bar Association.  More >>
MaryJo Brady, Esq.
Mary Jo Brady, B.S., Fairfield University (1986); J.D., New York Law School (1995); member, New York State Bar Association, Association of the Bar of the City of New York; member, New York State Bar; co-author, Tax Management Portfolio No. 561, Capital Assets.  More >>
Christian Brause, Esq.
Christian Brause, First and Second State Examinations in Rhineland-Palantinate, Germany; doctorate in law (Dr. jur.), Johannes Gutenberg University at Mainz; LL.M. (Int. Taxation), New York University School of Law; former Member of the Bar of Frankfurt a. M., Germany; Member of the Tax Section of the New York Bar Association. More >>
Bonnie S. Brier, Esq.
 Bonnie Brier, Senior Vice President, General Counsel & Secretary of New York University. Bonnie received her J.D. from Stanford University Law School, where she was an Editor of the Law Review and graduated Order of the Coif, and she received her A.B. from Cornell University, Magna Cum Laude in Economics and With Distinction in All Subjects. Immediately prior to joining NYU in 2009, Bonnie was the first General Counsel of The Children’s Hospital of Philadelphia, where she served for almost 20 years. Previously, she was a Partner at Ballard, Spahr, Andrews & Ingersoll in Philadelphia, an Assistant U.S. Attorney for the Eastern District of Pennsylvania in its Criminal Division, and a law clerk to the Honorable Joseph S. Lord, III, Chief Judge of the U.S. District Court for the Eastern District of Pennsylvania. More >>
Luis F. Briones, Esq.
Luis Briones Fernández, born Madrid, Spain, 1954; admitted to Madrid Bar; education: Deusto University, Bilbao, Spain (Law Degree, 1976); ICADE, Madrid, Spain (MBA, 1978); Harvard University, USA (LL.M. and International Tax Program, 1986).  More >>
A. Thomas Brisendine, Esq.
A. Thomas Brisendine, former Director of Employee Benefits Tax, Washington National Tax Office, Deloitte Tax LLP; B.A., J.D., Emory University. More >>
James Bristol
Waller Lansden Dortch & Davis LLP, Nashville More >>
Darwin C. Broenen
Darwin C. Broenen, B.S., Marquette University, 1954; M.B.A., University of Chicago, 1957; C.P.A. (District of Columbia, Florida and Wisconsin); frequent lecturer and author of articles on international taxation issues. More >>
Gregory K. Brown, Esq.
Gregory K. Brown, University of Kentucky (B.S. 1973), University of Illinois (J.D. 1975); member, Illinois Bar. Past Chairman, member, Legislative and Regulatory Advisory Committee, The ESOP Association. Past Member, Board of Directors, The ESOP Association. Past Chairman, Chicago Bar Association, Employee Benefits Committee. Member, ABA Tax Section, Employee Benefits Committee.  More >>
Kyle N. Brown, Esq.
Kyle N. Brown, University of North Carolina at Chapel Hill (B.A.); Campbell University School of Law (J.D.); National Law Center at George Washington University (LL.M. in Taxation); formerly with Internal Revenue Service, Employee Plans Technical and Actuarial Division; member, District of Columbia Bar, North Carolina Bar, Tax Court Bar, and United States Supreme Court Bar. More >>
Stephen J. Brownell, CPA
 Stephen J. Brownell, Lindsay & Brownell LLP, LaJolla, CA. Bachelor of Arts in Economics, University of California, Davis in 1982. Masters of Accountancy, specializing in Taxation, San Diego State University in 1985. More >>
Charles M. Bruce, Esq.
Charles M. Bruce, B.A., Washington & Lee University; J.D., George Washington University Law Center; member, The District of Columbia Bar, American Bar Association (Section of Taxation, Committee on Foreign Activities of U.S. Taxpayers), International Fiscal Association, International Bar Association (Section of Business Law, Taxation Committee); formerly, Counsel, Senate Finance Committee, Attorney–Advisor, United States Tax Court, Adjunct Professor, Georgetown University Law Center, and Visiting Professor, Institut für Auslandishes und Internationales Finanz und Steuerwesen. More >>
Stefan Brunsbach
Dr. Stefan Brunsbach is with PricewaterhouseCoopers LLP in New York, NY and is a frequent contributor to BNA's International Journal. More >>
Charles Budd
Charles I. Budd, Masters of Divinity (summa cum laude), Baylor University; B.A. (Psychology), Baldwin-Wallace College. Mr. Budd is a former Chief Executive Officer of technology companies including Financial Information Trust, InterContinental Computer Systems, Inc., and Technology Connections, Inc. Mr. Budd is currently a principal in the consulting firm, Budd Management Systems. As a consultant on project management and information systems projects, he has led seminars, conducted workshops and presentations around the world, and co-authored two books. Mr. Budd is a certified Project Management Professional (PMP), a certified Systems Analyst, and holds a Jonah certification in the Theory of Constraints. He is currently active in the Project Management Institute as well as several information systems and civic volunteer organizations. More >>
Beverly R. Budin, Esq.
Beverly R. Budin, B.A., University of Pennsylvania (1965); J.D., Stanford University Law School (1969); Board of Regents, American College of Trust and Estate Counsel; past Editor, ACTEC Journal; adjunct professor, Villanova University Law School; contributing editor, Tax Management Estates, Gifts and Trusts Journal; member, Tax Management Estates, Gifts and Trusts Advisory Board; past Chair, Estate and Gift Taxes Committee, Section of Taxation, American Bar Association; member, Tax Committee, Orphans’ Court Section, Philadelphia Bar Association; member, Pennsylvania, Florida and Massachusetts Bars. More >>
Eunice L. Bumgardner, Esq.
 Eunice L. Bumgardner, former in-house Counsel for Bloomberg BNA. More >>
Bobby Burgner
Bobby L. Burgner is Tax Counsel and Director of State and Local Taxes for General Electric Company in Atlanta, Georgia. Prior to joining GE, he was a partner and Southeast Region Director of State and Local Services with Arthur Andersen & Co. in Atlanta, Georgia. He is a CPA and attorney, and has been appointed a member of both the AICPA and ABA committees on state and local taxation. Mr. Burgner graduated from the University of West Florida (B.A. accounting; Phi Kappa Phi; magna cum laude) and Georgetown University Law Center (J.D.; magna cum laude; Order of the Coif; Sewell Key Award). While attending Georgetown, he served as state tax manager for MCI Communications Corporation, and later as state tax manager in the national tax office of another national accounting firm. From 1989 through 1995 Mr. Burgner resided in Atlanta, where he headed the state and local tax practice for Arthur Andersen in the Southeast Region. In 1995, he joined General Electric Company as Tax Counsel and Director of State and Local Taxes. More >>
Hannah Burke
KPMG LLP's Energy Sustainability Tax practice More >>
Steven Burkholder
BNA
Steven Burkholder is the Norwalk, Connecticut Staff Correpondent at BNA Tax and Accounting's Accounting Policy & Practice Report. More >>
Peter Burt, Esq.
Peter Burt, Esq. is a Federal Editor for BNA Tax & Accounting, and a contributing editor for the Weekly Report. More >>
Peter Burt, Federal Tax Law Editor
Peter E. Burt is a Federal Tax Law Editor at BNA Tax & Accounting where he works on issues related to personal and trade or business income, deductions, credits, and incentives. Peter came to BNA Tax Management from Thomson West, where he spent several years as a member of Thomson West's tax law editorial team. Prior to entering the legal publishing industry, he was in private law practice focusing on estate and business succession planning, commercial transactions, and litigation. Peter received a B.A. in Political Science from Brigham Young University and J.D. and LL.M. (in Taxation) from Thomas M. Cooley Law School. More >>
Herbert Buzanich
Herbert Buzanich, University of Vienna (Master of Laws 1998); Doctor of Jurisprudence (2001); LL.M. International Tax (NYU 2004); member, Austrian Bar; member, New York State Bar; member, International Fiscal Association.  More >>


C

Michael J. Caballero, Esq.
Michael J. Caballero, B.S. in Mathematics, magna cum laude, University of Notre Dame, 1991; J.D., cum laude, Georgetown University, 1994; LL.M. in Taxation, New York University, 2000; Partner, Paul, Hastings, Janofsky & Walker LLP, Washington, D.C.; admitted in Washington, D.C. and New York.  More >>
Oguz Caginalp, Esq.
Oggie Caginalp, B.A., Tufts University; M.B.A. New York University Graduate School of Business; J.D., Boston College Law School; LL.M (in Taxation), New York University School of Law; Attorney, Tax Department, Brown & Wood; Attorney, Tax Department, Rogers & Wells; Vice President and Senior Tax Counsel, Corporate Tax Division, Citibank, N.A; Vice President, Capital Structuring Group, Citibank, N.A, Senior Vice President and Head of Tax, Commerzbank Capital Markets Corporation (2000-present).  More >>
Allen Calhoun, Esq.
Allen Calhoun, Esq. is an Editor at BNA Tax & Accounting and contributor to the Weekly Report. More >>
Jay Camillo
Ernst & Young LLP, Atlanta More >>
Charles G. G. Campbell, Esq.
 Charles G. G. Campbell, Rand Rosenzweig Radley and Gordon LLP, New York, NY. More >>
Regis W. Campfield
 Regis W. Campfield, Marilyn Jeanne Johnson Distinguished Law Faculty Fellow and Professor of Law in Dedman School of Law, received his B.B.A., cum laude, from the University of Notre Dame and LL.B. from the University of Virginia. He practiced law with a firm in Cleveland and taught at the University of Notre Dame Law School before joining Dedman School of Law in 1977. He has taught courses in wills and trusts, estate and gift taxation, and estate planning. More >>
German Campos
Germán Campos, Universidad de Santiago de Chile (Certified Public Accountant, 1989, and Commercial Engineer, 1992); Professor, Universidad de Chile, Pontificia, Universidad Católica de Chile, and Universidad de Santiago de Chile; Member, Instituto de Derecho Tributario and International Fiscal Association.  More >>
Philip Carmichael, Esq.
 Philip Carmichael is a principal economist in Baker & McKenzie's New York office. He has advised several US-based companies on global transfer pricing including transfer pricing analysis, planning, documentation and dispute resolution. He has also coordinated and prepared documentation to serve the needs of tax authorities across different jurisdictions. In transfer pricing disputes, he has assisted in the preparation of economic analyses and responses to information requests, as well as advised on strategy. Prior to joining Baker & McKenzie, Mr. Carmichael was a principal in the economic and valuation services practice of KPMG LLP. More >>
John Carr, Esq.
Retired from Winston & Strawn, co-author of Portfolio 902-2nd, Indirect Foreign Tax Credits. More >>
John L. Carr, Jr. Esq.
John L. Carr, Jr., B.S., Auburn University (1969); J.D., University of Georgia (1978); Editor, University of Georgia Law Review (1977-78); member, International Fiscal Association.  More >>
Glen Carrington, CPA
 Glen Carrington, CPA, Ernst & Young, Washington, DC. More >>
Elizabeth A. Case, Esq.
Elizabeth A. Case, B.A., Millsaps College; M.B.A., Southern Methodist University; formerly Special Assistant to the Deputy Chief Counsel, Internal Revenue Service; Participant, AICPA Partnership Taxation Technical Resource Panel. More >>
Aldo Castoldi, Esq.
Aldo Castoldi is a director in the transfer-pricing team of Studio Tributario e Societario, a member of Deloitte's global organization. He has more than 10 years of tax experience, the last eight with Deloitte in Milan. He has served a broad range of foreign-owned multinationals, as well as Italian concerns. He has extensive experience in transfer pricing, international tax matters, and tax audits. More >>
Stephen Charbonnet
Stephen G. Charbonnet -- Tulane University, J.D., Loyola Marymount University, B.B.A.. Currently at KPMG LLP's Washington National Tax office. More >>
René Chaze
René E. Chaze, Ernst & Young, McLean, Virginia More >>
C. V. Chen
C. V. Chen, Managing Partner, admitted 1975, Member of Taipei and Kaohsiung Bar Associations, R.O.C.; Education: S.J.D., Harvard Law School (1972); LL.M., Harvard & University of British Columbia; LL.B., National Taiwan University. Experience: Managing Partner and CEO, Lee and Li Attorneys-at-Law, Taipei, Taiwan; Member of the Committee of Taxation Policy and Regulation Consultation, Ministry of Finance, R.O.C.; Adjunct Professor of Law, National Chengchi University & Soochow University Graduate School of Law (1972–present), Taiwan; Lecture Professor of Law at the Management Schools of Peking University and Tsinghua University, China; President, (April 2000–present), The Red Cross Society of the Republic of China; Chairman, Taipei European School Foundation, Taiwan, Republic of China (1994–present); Director (December 1993–present), Vice Chairman (February 1992–December 1993), first-term Vice Chairman & Secretary General (November 1990–February 1992), Straits Exchange Foundation; Director, Lee and Li Foundation; President, The Chinese Society of International Law (January 2004–present); Board of Director, Yuan Ze University (Taiwan) (1990–present); Honorary President, Harvard Club of Republic of China on Taiwan (1989–present); Numerous articles on transnational legal problems. More >>
Robin A. Chesler, Esq.
Robin A. Chesler, Esq., B.A., Harvard-Radcliffe University (1986, magna cum laude); J.D., University of California, Boalt Hall School of Law (1989); Partner, Baker & McKenzie, LLP; co-author, The Final Software Revenue Characterization Regulations, Tax Management International Journal (February 1999); co-author, Characterization of Computer Software Revenue in International Transactions, TAXES, The Tax Magazine (December 1996); member, State Bar of California, American Bar Association Section on Taxation.  More >>
Bernard Chesnais
Bernard Chesnais obtained Master degrees in general law studies (University of Bretagne – Rennes, 1969), sociology (University of Bretagne – Rennes, 1970), and tax law (Ecole Nationale des Impôts), as well as a Diplôme d'Etudes Comptables Supérieures (Ecole Nationale des Impôts). He is a former tax inspector at the Direction des Vérifications Nationales et Internationales; partner, Salans. More >>
Unghwan Rap Choi
Unghwan Rap Choi, Foreign Legal Consultant and Economist, Kim & Chang; Seoul National University (B.A., cum laude, 1984); UCLA (Ph.D. in Economics, 1989; J.D., 1992); Member, American Bar Association; California Bar Association (Tax Section); American Economic Association.  More >>
R. Lee Christie, Esq.
Lee Christie is a partner in the Chicago office of Hopkins & Sutter whose practice focuses on tax matters for insurance industry clients, including property and casualty insurers, life and health insurers, HMOs, Blue Cross organizations, insurance trade associations, and insurance guaranty associations. He graduated from Illinois Wesleyan University in 1981 and Harvard Law School in 1984. Lee has served as Chair of the Subcommittee on Life Insurance Companies of the ABA Tax Section Committee on Insurance Companies.  More >>
Wallace E. Christner, Esq.
Wallace Christner is a business lawyer with Venable LLP, concentrating his practice on business and tax planning for business transactions including mergers, stock and asset acquisitions and dispositions, investments and joint ventures. Mr. Christner also focuses on compliance-related planning and investigations of public companies. More >>
James T. Chudy, Esq.
James T. Chudy, B.S. with Honors, Phi Beta Kappa, University of Wisconsin–Madison (1981); J.D., Harvard Law School (1984); Executive Editor, Harvard Civil Rights-Civil Liberties Law Review; The Association of the Bar of the City of New York (Council on Taxation, Secretary, 1990–1993).  More >>
Jack Ciesielski
 Jack T. Ciesielski is the owner of R.G. Associates, Inc., an investment research and portfolio management firm located in Baltimore. Mr. Ciesielski is the publisher of The Analyst's Accounting Observer, which is an accounting advisory service for security analysts. He has been a CPA since 1978, and held the CFA designation since 1988. Before founding R.G. Associates in 1992, he spent nearly seven years as a security analyst with the Legg Mason Value Trust. Prior to that, he had performed various stints in the accounting profession as an auditor with Coopers & Lybrand, as an internal auditor with Black & Decker, and as an educator at the University of Maryland. More >>
Richard H. Clark
Richard H. Clark Professor of Law, Emory University, 1986-present; member, Advisory Committee of the University of Miami Philip E. Heckerling Estate Planning Institute; faculty member, American Bankers Association National Graduate Trust School; member, American Law Institute; adviser, Restatement of the Law (Third) of Property — Wills and Other Donative Transfers; former Council member, Real Property, Probate & Trust Law Section of the American Bar Association; Academic Fellow and Former Regent, American College of Trust and Estate Counsel; Academician, The International Academy of Estate and Trust Law; Editor-in-Chief, Real Property, Probate & Trust Journal, 1987-89; member, Tax Management Advisory Board on Estates, Gifts and Trusts; author, Wealth Transfer Planning and Drafting (2005), Federal Wealth Transfer Taxation (4d ed. 2004), Income Taxation of Trusts, Estates, Grantors and Beneficiaries (1987), Casner & Pennell, Estate Planning (6th ed. 2001), co-author, 834 T.M., Transfer Tax Payment and Apportionment (2001), author, various articles and Institute chapters.  More >>
Scott Brian Clark
Scott Brian Clark is a member of SNR Denton's Taxation practice. Scott leads the firm's U.S. (state and local) tax practice and focuses on tax planning, audit and litigation issues, particularly those impacting communications, e-commerce, technology and utility companies. With more than 20 years of tax and legal experience, he is well-versed in the intricacies of state tax planning and tax controversy issues.  More >>
George Clarke
George Clarke --U.S. Marine, 1988 - 1992 (active) J.D., Georgetown University Law Center, magna cum laude, 2003; B.S., Edgewood College, magna cum laude, 1998; George Clarke practices in the white collar, internal investigations, and tax areas and focuses on the defense of civil and criminal tax matters (including voluntary disclosure). Other elements of his practice include civil tax litigation and the defense of non-tax federal criminal matters, including allegations of impropriety under the Foreign Corrupt Practices Act (FCPA) and other criminal laws of the United States. Mr. Clarke has substantial experience advising clients on the defense of foreign tax and non-tax criminal investigations and the effect those investigations have in the United States (particularly with respect to U.S. tax liability accrual provisions such as FIN 48). Clarke is currently with Miller & Chevalier. More >>
Nathan E. Clukey, Esq.
Nathan Clukey, Trial Attorney, U.S. Department of Justice, Tax Division, Adjunct Professor of Law. B.A., Virginia Tech; J.D., Catholic University; LL.M., Georgetown. More >>
Joe B. Cogdell, Jr. Esq.
Joe B. Cogdell, Jr., B.A., J.D., University of Arkansas; LL.M. in Taxation, Southern Methodist University; member of North Carolina, Oklahoma and Arkansas Bars.  More >>
Bruce A. Cohen, Esq.
Bruce A. Cohen, B.A., Case Western Reserve University (1984) (Phi Beta Kappa, summa cum laude); J.D., Columbia University (1987); Associate International Tax Counsel and Attorney Advisor, Office of Internal Tax Counsel, Department of the Treasury, 1995-1997; Partner, Baker & McKenzie LLP, 2001-2007; Harlan Fiske Stone Scholar; member, Internal Fiscal Association; member, State Bar of California, District of Columbia Bar, Illinois State Bar Association, Tax Court Bar, American Bar Association Section on Taxation. More >>
Diane Goulder Cohen, Esq.
Diane Goulder Cohen, B.A., The Ohio State University, 1972, summa cum laude; J.D., Cornell University College of Law, 1975; Partner, The Wagner Law Group, Boston, MA; member Ohio Bar; Life Fellow Ohio State Bar Foundation; ABA Section of Taxation; speaker on ERISA and employee benefit issues; author, articles on ERISA and employee benefits, including Benefits Law Journal. More >>
I. Mark Cohen, Esq.
I. Mark Cohen, B.S., California State University, Long Beach (1980); J.D., University of Arizona, College of Law (1984); LL.M. (in Taxation), College of William and Mary, Marshall-Wythe School of Law (1989); Judge Advocate, United States Navy, 1984-1988; Tax Manager, Goodman & Company, CPAs, 1988-1989; Associate Attorney, Adams, Porter & Radigan, 1989-1991; Founder and Principal of Cohen & Burnett, P.C., 1991-present; Past President, Northern Virginia Estate Planning Council; Member, Legislative Committee, Trusts and Estates Section, Virginia State Bar; Member, American Bar Association; Member, Virginia State Bar; Member, Arizona State Bar. Mr. Cohen is the Virginia Reporter to the UTC.  More >>
Robert T. Cole, Esq.
Robert T. Cole, B.S., Wharton School of Finance, University of Pennsylvania (1953); LL.B., Harvard Law School (1956); Academic Postgraduate Diploma in Law, London School of Economics (1959); senior counsel in the Washington, D.C. office of Alston & Bird LLP; former member of Cole Corette & Abrutyn; former International Tax Counsel of the U.S. Treasury Department; editor and principal author of Practical Guide to U.S. Transfer Pricing.  More >>
Steven D. Conlon, Esq.
 Steven D. Conlon, Katten Muchin & Zavis, Chicago, IL. More >>
Jason Connery
Jason R. Connery is with KPMG LLP in Washington, D.C. and is a frequent contributor to BNA's International Journal. More >>
James E. Connor, Esq.
James E. Connor, B.A., Cornell University; J.D., University of Pennsylvania Law School; LL.M in Taxation, Georgetown University Law Center; co-leader of Federal Tax Services group of Washington National Tax Services office of PricewaterhouseCoopers LLP; adjunct professor, Georgetown University Law Center (LL.M. program), 1985-1990; formerly of Office of Chief Counsel, Internal Revenue Service, 1977-1985. More >>
Kevin R. Conzelmann, Esq.
Kevin R. Conzelmann (A.B., Xavier University; J.D., Harvard Law School; LL.M., New York University, School of Law) is the Tax Counsel of Omnicom Group Inc.  More >>
Lynn A. Cook, Esq.
Lynn Cook  B.A., State University of New York  at Fredonia; J.D., Pace School of Law;  LL.M., Taxation, Georgetown Law Center; Watson Wyatt Worldwide, Research and Innovation Center, Arlington, VA; member VA Bar, NYS Bar; formerly a Tax Law Specialist in the IRS Employee Plans Technical Division, Washington, DC national office; member IRS Mid-Atlantic Pension Liaison Group.    More >>
Diane M. Cooper, Esq.
 Diane M. Cooper Esq., Senior Counsel, Wilkins Finston Law Group LLP, Dallas, TX. More >>
Kevin A. Cordano
 Kevin A. Cordano, CPA, Holthouse Carlin & Van Trigt LLP, Los Angeles, CA More >>
Luis Coronado
Luis Coronado is a partner based in Ernst & Young's member firm in Singapore and is the Far East Area and Greater China transfer pricing leader. Luis will be returning to Shanghai in January 2010. Luis has worked in Asia since 2005 as part of his more than 15 years advisory experience in international tax and transfer pricing issues.  More >>
Manal Corwin
Manal S. Corwin is with KPMG, LLP in Washington, D.C. and is a frequent contributor to BNA's International Journal. More >>
Jenny Cottrell, Esq.
Jenny Cottrell is with Stephenson Harwood in London, England. More >>
Martin B. Cowan, Esq.
Martin B. Cowan, Esq. serves as a Member of Real Estate Advisory Board at Tax Management, Inc. Martin B. Cowan is the Attorney at Law, New York, NY. More >>
David Cowling
 David Cowling is a Partner at Jones Day and has extensive transactional and tax controversy experience with taxing authorities throughout the United States and abroad. He chairs the firm's State and Local Tax Practice and its e-Commerce Tax Practice. More >>
William H. Cowper
William H. Cowper, George Washington University, J.D., with high honors, 1983; State University of New York at Buffalo, B.S., 1978. He is a member of Order of the Coif. Cowper is currently Vice President and Corporate Counsel on Employee Benefits Law for Prudential Insurance Company. Previously he was an Associate at Dow Lohnes & Alberston from 1983-1990. Mr. Cowper was admitted to District of Columbia in 1983 and is co-Author of Tax Management Portfolio IRS Determination Letter Procedures. More >>
James D. Cox, Esq.
 James D. Cox is a Brainerd Currie Professor of Law at Duke. Professor Cox joined the faculty of the School of Law at Duke in 1979 where he specializes in the areas of corporate and securities law. Prior to moving to Durham, he taught at the law schools of Boston University, the University of San Francisco, the University of California, Hastings College of the Law, and Stanford. During the 1988-89 academic year he was a Senior Research Fulbright Fellow at the University of Sydney. Professor Cox earned his B.S. from Arizona State University and law degrees at the University of California, Hastings College of the Law (J.D.) and Harvard Law School (LL.M.) More >>
Toby Cozart, Esq.
Toby Cozart, B.A., University of North Carolina (1974); J.D., Duke University (1978); M.S. in Philosophy, University of North Carolina (1979); LL.M. in Taxation, New York University School of Law (1981). Law office, Piedmont, California. Previously: Tax Counsel, GATX Capital Corporation, San Francisco, California; Partner, Lillick, McHose & Charles, San Francisco, California; Associate, Morgan, Lewis & Bockius, New York, New York; Staff Counsel, Subcommittee on Oversight, Committee on Ways and Means, U.S. House of Representatives, Washington, D.C.; Member of the Bars of the District of Columbia, New York, California, and the United States Tax Court. More >>
Bridget J. Crawford
Bridget J. Crawford, Esq., Assistant Professor, Pace University School of Law (2003- ); Milbank, Tweed, Hadley & McCloy LLP (Associate, 1996-2003); Lecturer in Law, University of Pennsylvania School of Law (2001); University of Pennsylvania School of Law (J.D. 1996); Elected Member, Moot Court Board; Yale College (B.A. magna cum laude 1996); Member: American Bar Association, Sections on Real Property, Probate and Trust Law and Taxation; New York State Bar Association, Trusts and Estates Law Section; Association of the Bar of the City of New York, Non-Profit Organizations Committee (1997-2000); Publications include “Model Estate Planning Documents” in Appendix to David Westfall and George P. Mair, Estate Planning Law and Taxation (5th ed. 2003) (with James S. Sligar); “Grantor Trusts and Income Tax Reporting Requirements: A Primer,” Prob. Prac. Rep. (May 2001) (with Jonathan G. Blattmachr); “Wilderness No More: Alaska as the New ‘Offshore’ Trust Jurisdiction,” J. of Soc'y Advanced Legal Stud. (Nov. 1999) (with Jonathan G. Blattmachr); “Selected Estate Planning Strategies for Persons With Less than $3 Million,” Estate Planning (July 1999) (with Jonathan G. Blattmachr and Georgiana J. Slade). More >>
Thomas Crichton, IV Esq.
 Thomas Crichton IV is a Partner with Vinson & Elkins LLP in Dallas, TX. Tom's law practice involves federal income tax matters, with particular emphasis in the natural resource, partnership, and corporate areas. His practice focuses primarily on business transactional tax advice in U.S. and international activities. He also advises on contested matters, including technical advice proceedings. He has represented clients before the National Office of the Internal Revenue Service in requests for ruling, and before the various appeals offices of the Internal Revenue Service, the United States Tax Court, and other tribunals concerning tax deficiency matters and claims for refund. More >>
Nina J. Crimm
Nina J. Crimm, Professor of Law, St. John's University School of Law (New York). A.B., Washington University (1972); J.D. and M.B.A., Tulane University (1979); LL.M. in Taxation, Georgetown University Law Center (1982); previously Tax Attorney with former Washington, D.C. firm of Ginsburg, Feldman and Bress; Attorney/Advisor at the United States Tax Court for Judge Irene F. Scott and Chief Judge Arthur L. Nims; author of Tax Court Litigation: Practice and Procedure (Little, Brown and Co., 1992 and supplements) and of numerous published law review and journal articles.  More >>
James E. Croker, Jr. Esq.
 Jim Croker is a partner with Alston & Bird LLP in the firm's Federal and International Tax Groups. He advises U.S. and non-U.S. corporations, real estate investment trusts, investment banks, financial institutions, pension funds, investment funds and individuals with respect to structuring domestic and cross-border acquisitions, dispositions and joint ventures, REIT IPOs and secondary offerings, fund formations, alternative energy projects, outsourcing transactions, real estate investments, tax treaty issues and transfer pricing. More >>
Kenneth Crotty, J.D., LL.M.
Gassman, Bates & Associates, P.A.
A partner at the Clearwater, Florida law firm of Gassman, Bates & Associates, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation, and corporate and business law, Mr. Crotty has co-authored several handbooks that have been published in BNA Tax & Accounting, Steve Leimberg’s Estate Planning and Asset Protection Planning Newsletters and Estate Planning Magazine. More >>
Susan G. Curtis, Esq.
Susan G. Curtis, Esq. serves as a Member of Compensation Planning Advisory Board at Tax Management, Inc. and works at Janofsky & Walker LLP, New York, NY. More >>


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Mario A. de Castro
Mario A. de Castro, University of Miami School of Law (LL.M. in Taxation); Temple University of Law (J.D. 1994); Tulane University (B.A. 1990); member, American Bar Association; member, Florida Bar; Licensed to practice law in the State of Florida, U.S. Court of Appeals for the Eleventh Circuit, United States Tax Court; United States District Court for Southern District of Florida, and in the Republic of Colombia (pursuant to ICFES Resolution issued 1999).  More >>
Nicasio J. del Castillo
Nicasio del Castillo, Universidad del Uruguay; Harvard Law School (International Tax Program, 1970); member, AICPA Subcommittee on International Taxation and International Fiscal Association.  More >>


D

Stacy Daher
Stacy E. Daher is the Assistant Treasurer at the University of San Francisco. In her role as Assistant Treasurer, Ms. Daher is responsible for the management of the University's endowment investments, cash management, and debt issuance. Ms. Daher was formerly a Senior Associate with the international accounting firm PricewaterhouseCoopers. Ms. Daher is a graduate of Saint Louis University (Master of Accountancy) and the University of Missouri-Columbia (Bachelor of Music). Ms. Daher is also an adjunct member of the faculty at the University of San Francisco School of Business and Management.  More >>
Roland S. Dahlman, Esq.
Roland S. Dahlman, LL.B. 1970 and LL.D. 2006 (Stockholm), LL.M. 1974 (Harvard University); Advokat. Member of the Swedish Bar and of Dahlman Advokatbyrå, Stockholm, Sweden. More >>
Harvey P. Dale
 Harvey P. Dale, University Professor of Philanthropy and the Law at New York University and Director, National Center on Philanthropy and the Law. More >>
David C. D'Alessandro, Esq.
David C. D'Alessandro, B.A. summa cum laude, Economics, Boston College, 1991; J.D., University of Michigan Law School, 1994; Partner, Vinson & Elkins LLP, Dallas, Texas; Member: Texas Bar, National Association of Stock Plan Professionals, SouthWest Benefits Association, Employee Benefits/Executive Compensation Section of the Dallas Bar Association; Chairman: Employee Benefits and Executive Compensation Committee of the Tax Section of the State Bar of Texas; Speaker on a variety of executive compensation and employee benefits topics at symposiums and conferences for various organizations including the American Bar Association and The Conference Board. More >>
Susan J. Daley, Esq.
Susan J. Daley, B.A., University of Connecticut (summa cum laude 1978); J.D., Harvard Law School (1981); member, American Bar Association, Section of Taxation (chair, Securities Law Subcommittee of the Employee Benefits Committee); member, Chicago Bar Association, Federal Taxation Committee (former chair), Employee Benefits Committee (former chair); Illinois State Bar Association Employee Benefits Section Council (former chair); member, American College of Employee Benefits Counsel; member, National Association of Stock Plan Professionals (Chicago Chapter President); member, BNA Pension & Benefits Advisory Board.  More >>
J. William Dantzler, Jr. Esq.
J. William  Dantzler, Jr., B.S., Clemson University, 1974; J.D., New York University, 1979; Tax Partner and Head of Global Tax Practice, White & Case LLP, New York, New York; domestic and international corporate tax practice with emphasis on mergers and acquisitions and tax controversies, including transfer pricing; speaker and author on U.S. and international corporate tax issues.  More >>
Kathleen David
Kathleen David is Editor of  BNA Tax & Accounting's IRS Practice Adviser Report. More >>
Kristi Davidson
Kristi A. Davidson, an associate with the firm's Commercial Litigation Group, focuses her practice in securities litigation, misappropriation of trade secrets, real estate tax exemptions, and claims against accounting firms. A member of the Allegheny County Bar Association, Ms. Davidson has chaired committees involving real estate tax appeals and quality of practice issues. Ms. Davidson received a B.S. from Truman State University and a J.D. from the College of William & Mary.  More >>
Bruce N. Davis, Esq.
Bruce N. Davis, B.A., University of Virginia (high honors 1980, Phi Beta Kappa); J.D., Harvard Law School (1983); LL.M. (in taxation), Southern Methodist University (1987); Former Chairman, Subcommittee on §§338, 367 and 1491, Committee on Foreign Activities of U.S. Taxpayers, American Bar Association; Principal Special Assistant to the Associate Chief Counsel (International), Internal Revenue Service (1988-1991); member of board of advisors of various international tax publications, and frequent speaker and writer on international tax issues. More >>
Glenn Davis, Esq.
Glenn Davis (retired) is former Executive Editor, Federal Tax Services, at BNA Tax and Accounting (a.k.a. Tax Management). Glenn joined Tax Management in February 1985 as a Tax Law Editor and was promoted to Managing Editor in July 1986. He assumed his current duties in October 1991. Prior to joining BNA, Glenn spent three years as a Tax Law Specialist in the IRS National Office’s Employee Plans and Exempt Organizations Division, as well as several years’ general law practice. Glenn holds a Master of Laws in Taxation degree from the Georgetown University Law Center, a J.D. from the University of Maryland School of Law, and an A.B. from Brandeis University. More >>
J. Gary Dean
J. Gary Dean is a Multistate Tax Services Partner in the Philadelphia Office of PricewaterhouseCoopers LLP. Mr. Dean serves as the National Technical Services Leader of the Firm's Multistate Tax Services Practice, in which capacity he is responsible for all aspects of multistate tax planning, research, and compliance. More >>
James P. DeBree, Jr. CPA
James P. de Bree, Jr., B.S., California State University Northridge (1975). Certified Public Accountant (California); Partner, Deloitte Tax LLP; member, American Institute of Certified Public Accountants, California Society of Certified Public Accountants, National Association of Real Estate Investment Trusts; author of numerous articles on REITs and REIT taxation; frequent speaker on REIT-related matters.  More >>
Joseph DeCarlo, Jr.
Joseph DeCarlo, Jr., Columbia College (B.A. 1974); Fordham University School of Law (J.D. 1979); partner, Ivins, Phillips & Barker, Washington, D.C.  More >>
Jocelyn Delsouiller, Esq.
Jocelyne Delsouiller, graduated 1972 Geneva, Swtitzerland, admitted to the Geneva Bar  1974, legal counsel in Paris, 1979. admitted to the Paris Bar 1992. Corporate partner Campbell, Philippart, Laigo & Associes, Paris, France. More >>
Christopher Denicolo, J.D., LL.M.
Gassman, Bates & Associates, P.A.
A partner at the Clearwater, Florida law firm of Gassman, Bates & Associates, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation, and corporate and business law, Mr. Denicolo has published several articles in various publications, including BNA Tax & Accounting, the Florida Bar Journal and the LISI Network. More >>
Gerald S. Deutsch, Esq.
 Gerald S. Deutsch, Esq., serves as a Member of Estates Gifts & Trusts Advisory Board and Member of Real Estate Advisory Board at Tax Management, Inc. and has served as the Director of Colonial Commercial Corp,. More >>
Bobby L. Dexter, Esq.
Bobby Dexter, who is in the Washington office of Hopkins & Sutter, secured his B.A. degree magna cum laude from Yale University in 1989 and his J.D. in 1992 from Harvard Law School, where he was a member of the Harvard Law Review. More >>
Winnie Di
Winnie Di is a transfer pricing partner in PricewaterhouseCoopers' China transfer pricing network. More >>
Louis H. Diamond, Esq.
Louis H. Diamond, Esq.; LL.M. in Taxation, Georgetown University Law Center; J.D., Cum Laude, George Washington University National Law Center; B.A., George Washington University; Managing Member of Diamond ESOP Advisors PLLC, is one of the leading ESOP (Employee Stock Ownership Plan) attorneys in the country. Mr. Diamond is a past chairman of the ESOP Association’s Legislative and Regulatory Advisory Committee. He previously served as attorney advisor at the United States Tax Court, is a Charter Fellow of the American College of Employee Benefits Counsel and a Fellow of the American College of Tax Counsel. His work with ESOPs is all encompassing, ranging from representing owners selling stock to an ESOP, employees pooling ESOP funds to purchase their division/subsidiary from corporations large and small, banks and others making ESOP loans and ESOPs themselves and their trustees. Representing the employees of the Illinois Institute of Technology Research Institute (now Alion Science and Technology) in a $130 million employee buyout of its operating assets is among Mr. Diamond’s most notable ESOP achievements. More >>
Lauren Dickson, Esq.
Lauren H. Dickson, Esq., is the Editor for Tax Practice Series Bulletin and contributing editor to the Weekly Report. More >>
Beth J. Dickstein, Esq.
Beth J. Dickstein, B.S., University of Illinois (1985, with highest honors); J.D., University of Pennsylvania Law School (1988, cum laude); Certified Public Accountant; member of the Tax Section of the American Bar Association. More >>
Michael Dirkis
Dr Michael Dirkis is Professor of Taxation Law at University of Sydney and a noted researcher, having authored and co-authored over 550 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute of Australia, in the forefront of the all major tax reform and taxation administration reforms through participation in key Australian governmental consultative forums conducted by the Treasury, Australian Taxation Office, the Board of Taxation, the Inspector General of Taxation and the Australian National Audit Office and appearing before numerous Parliamentary committees. More >>
Wojciech Dmoch
Wojciech Dmoch is a Counsel at Clifford Chance. His extensive experience includes preparing appeals and complaints in tax proceedings, analysing contracts and investments from the tax point of view, tax audits, routine tax advice, tax planning and drafting tax opinions. He has extensive experience in tax structuring of real estate investments, including tax advice in connection with specific investment projects (investments through the acquisition of companies, acquisition of land, acquisition of plants, and construction).  More >>
Joseph M. Dodge
 Joseph M. Dodge, LL.B., Harvard University, 1967, LL.M., New York University, 1973, B.A., Harvard University, 1963. Professor at Florida State University, College of Law. More >>
Ingmar Doerr
Dr. Ingmar Dörr is a senior associate in Lovells’ International Tax Practice, based in Munich. He is admitted to work as an attorney-at-law and as a certified tax advisor in Germany. Main focus of his activity lies on the national and international tax law and the consultation of German and international clients in M&A/Private Equity and financing Transactions as well as the development and conversion of tax models. He is a graduate of University of Munich and wrote his doctoral thesis on the subject of European company taxation at the Max Planck Institute Munich. Ingmar is an author of numerous professional publications and a member of the International Fiscal Association.   More >>
Joseph Donovan
Joseph X. Donovan is a Principal in the Boston office of PricewaterhouseCoopers LLP. Before joining PricewaterhouseCoopers LLP in 1984, Joe was Deputy Chief of the Legal Bureau of the Massachusetts Department of Revenue. He also served as Tax Counsel in the Rulings & Regulations Bureau of the Department. Author of the Massachusetts Sales and Use Tax Manual, he is the former chair of the State Tax Committee of the Massachusetts Society of CPAs and serves on the advisory board of State Tax Notes. Joe also served as an advisor on state tax matters to Governor Weld's Council on Economic Growth and has written and lectured widely on state and local tax matters. Joe received an A.B. from Cornell University and a J.D. from the University of Michigan Law School.  More >>
Glenn W. Dowd, Esq.
Glenn W. Dowd, Central Connecticut State University (B.A. cum laude, 1984), University of Connecticut School of Law (J.D. high honors, 1989); member, Connecticut Bar; associate, Day, Berry & Howard.  More >>
William A. Drennan, II Esq.
William A. Drennan, B.S. in Business Administration, summa cum laude, St. Louis University (1982); J. D., magna cum laude, St. Louis University School of Law (1985), LL.M. in Taxation, Washington University School of Law in St. Louis, Missouri (1997), Chair, Administrative Advisory Committee, Archdiocese of St. Louis Charitable Gift & Bequest Council; fellow, American College of Tax Counsel and American College of Trust & Estate Counsel; member, Association for Advanced Life Underwriting and Mensa; adjunct professor at the Washington University School of Law Graduate Tax Program; Senior Editor of “The Insurance Counselor” Series of books published by the Real Property, Probate and Trust Law Section of the American Bar Association; Co-author of “Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation”; passed Missouri CPA exam in 1984.  More >>
Amy Dunbar
Amy Dunbar, Ph.D. (Accounting), University of Texas at Austin; B.A. (Economics), Macalester College. Dr. Dunbar is an accounting professor at the University of Connecticut. She has written articles for publications including The Encyclopedia of Taxation and Tax Policy; Financial Reporting Watch; Journal of Public Economics; National Tax Journal; Public Finance Review; Tax Adviser; Tax Notes; Journal of the American Taxation Association; and Taxation for Accountants. She is on the editorial board of Accounting Horizons and the Journal of the American Taxation Association. Dr. Dunbar has received a number of teaching awards and is a past vice-president of the American Taxation Association. More >>
Harley Duncan
Harley Duncan, B.A., South Dakota State University – 1972; Master of Public Affairs, University of Texas, 1978.  Managing Director, KPMG LLP, Washington National Tax. Executive Director of Federation of Tax Administrators, 1988-2008.  Frequent speaker on state and local tax and fiscal policy issues, author of articles on state and local taxation, tax administration and federal-state tax coordination.  More >>
Carolyn M. DuPuy, Esq.
Carolyn M. DuPuy, B.A., Mount Holyoke College; J.D. and M.L.T., Georgetown University Law Center; partner, Weil, Gotshal & Manges LLP; former Senior Technical Reviewer, Office of the Associate Chief Counsel (International), Internal Revenue Service. More >>


E

Jim Eads
Jim Eads, B. S. B. A. University of Arkansas-Fayetteville, 1970 and J. D. University of Arkansas-Fayetteville, 1973; Currently-Executive Director of the Federation of Tax Administrators, Formerly-Director, Public Affairs for Ryan & Co., President & Executive Director of the New Mexico Tax Research Institute, International Director of Electronic Commerce of the Large and Mid-Size Business Division of the Internal Revenue Service, Partner in the National Tax Department of Ernst & Young, Senior Attorney & Government Relations Counsel with AT&T Corp., Senior Tax Attorney with Sears, Roebuck & Co., Chief Counsel of the Revenue Division of the Arkansas Department of Finance & Administration.  Past President of the National Tax Association and former Chairman of the Electronic Commerce Task Force of the Council on State Taxation.  Currently serves on the State Tax Advisory Board of CCH, the Advisory Board of the Georgetown Institute of State & Local Tax and the Advisory Board of the Paul J. Hartman State & Local Tax Forum.  Formerly served on the Board of Directors of the National Taxpayers Conference and the New Mexico Society of Association Executives.  Taught state tax law as an adjunct professor of law at the University of New Mexico School of Law for two years.   More >>
Graham Earles
Graham Earles is a Tax Specialist with Slaughter & May in London, England. More >>
David Early-Hubelbank, Esq.
David Early-Hubelbank, B.A., Wesleyan University (1986); J.D. (with distinction), Hofstra University School of Law (1992); Editor-in-Chief, Hofstra Law Review; LL.M. (in Taxation), New York University School of Law (1997). More >>
Joseph Ecuyer, Federal Tax Law Editor
After years in private practice in New Orleans in both the tax and ERISA areas, Joe joined BNA Tax & Accounting in 2005 where he is currently a Tax Law Editor in the U.S. Income Group. He works mainly on issues related to personal and business income, deductions and credits. Joe earned a B.S. in Accounting from Louisiana State University, a J.D. from the University of Michigan Law School, and an LL.M. (in Taxation) from New York University School of Law. After graduating from NYU, Joe worked as an Attorney-Advisor for Judge David Laro of the United States Tax Court. More >>
Joseph Ecuyer, Esq.
Joseph J. Ecuyer, Esq. is a Federal editor for BNA Tax & Accounting and a contributing editor for the Weekly Report. More >>
Stephen M. Edge, Esq.
Steve is a corporate tax partner at Slaughter and May where he has an extensive tax consultancy practice which includes advising on business and transaction structuring, dealing with in-depth tax investigations and tax litigation and doing a large amount of work in the transfer pricing/thin capitalisation area. More >>
Clemens Egermann
Clemens Egermann, University of Vienna (Master of Laws 1998); Doctor of Jurisprudence (1999); Member, Austrian Bar. More >>
Andrew Eisenberg
Andrew M. Eisenberg is a partner with Jones Day in Washington, DC and adjunct professor of Corporate Tax at Georgetown University Law. Mr. Eisenberg is a frequent contributor to BNA Tax & Accounting's Tax Management Memorandum. More >>
Meade Emory
 Meade Emory (Deceased), George Washington University, B.A. (1954), J.D. (1958); Boston University School of Law, LL.M. (Taxation)(1963); Director, Graduate Program in Taxation at the University of Washington School of Law; formerly Assistant to the Commissioner of Internal Revenue and Legislation Counsel, Joint Committee on Taxation, U.S. Congress; member, District of Columbia, Washington State, and Iowa bars. More >>
Richard L. English, Esq.
Richard L. English, partner, Stinson, Morrison, Hecker LLP; A.B., Washington University (1982); J.D., University of Kansas (1985); fellow, American College of Trusts and Estates Counsel; member, Missouri Bar; Estate Planning Society of Kansas City, past director; American Bar Association; Lawyers' Association of Kansas City; lecturer, Fratcher Symposium, University of Missouri-Columbia; Missouri Bar Association Probate Institute; local CLE programs; contributing author, Techniques for Estate Planning with Life Insurance (Research Institute of America).  More >>
Christopher E. Erblich, Esq.
Christopher E. Erblich, Esq., B.S. in Business Administration, summa cum laude, Washington University (1990); J.D., cum laude, St. Louis University School of Law (1994); chairman of the St. Louis Tax and Estate Planning practice group at Husch & Eppenberger, LLC; formerly an adjunct professor teaching Estate Planning at St. Louis University School of Law; member, Estate Planning Council of St. Louis, American Bar Association: Taxation Section, Association for Advanced Life Underwriting, Bar Association of Metropolitan St. Louis, and Civic Entrepreneurs Organization; author of “To Bury Federal Transfer Taxes without Further Adieu,” Seton Hall Law Review, Vol. 24, 1994; co-author of “Cash Values Can Reduce Interest Deductions under New Section 264(f),” Taxation Section, American Bar Association, 1998, and “Deferring Compensation with Heavenly Help,” Life Insurance Answer Book, 1998; passed Missouri CPA exam in 1990. More >>
Deborah K. Erwin, Esq.
Deborah K. Erwin, A.B., Princeton University (summa cum laude 1988); Ph.D, English, Yale University (1996); J.D., New York University (2002); member, District of Columbia and Maryland Bars; Admitted U.S. Tax Court, U.S. Court of Federal Claims; ABA Section of Taxation. More >>
Donald M. Etheridge, Jr. Esq.
McKenna Long & Aldridge LLP; Alston & Bird LLP
For more than 30 years, Donald McGee Etheridge, Jr. has been advising clients on a broad array of federal, state and local tax matters. More >>
Dr. Pamela S. Evers
University of North Carolina (Wilmington) Cameron School of Business
Pamela S. Evers, LL.M., is an Associate Professor of Business Law at the University of North Carolina Wilmington. She is also the Manager and Attorney at Law at EntrepreneurShop LLC, a consulting company and law practice created with the purpose of assisting Texas entrepreneurs start small to medium enterprises at an affordable price. More >>


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Peter Faber
McDermott Will & Emery LLP
Peter L. Faber is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's New York office.  He focuses his practice on corporate and business tax planning and controversy work at the federal, state and local levels. More >>
Charles E. Falk, Esq.
Charles Edward Falk, B.A. (in economics), University of Kansas (1970); M.S. (in accounting), The University of Virginia (1976); J.D., Washington and Lee School of Law (1979); LL.M. (in taxation), New York University School of Law (1981); LL.M. in Corporation Law (Bankruptcy and Securities Laws), New York University School of Law (1991); Principal, Mortenson and Associates, Cranford, N.J.; member, New Jersey and Virginia Bars; Certified Public Accountant, New Jersey and Virginia; author, Tax Management Portfolio, Tax Planning for the Development and Licensing of Patents and Know–How, No. 557. More >>
George A. Famalett
George Famalett currently serves as Tax Partner at PricewaterhouseCoopers in San Jose, CA. He specializes in state and local taxation for Fortune 500 companies. More >>
George Farrah, CPA, Executive Editor, State Tax and Accounting
George Farrah joined BNA in 1988, developed the State Tax Portfolios, the Weekly State Tax Report, and the Multistate Tax Report, which launched in 1994. He also developed BNA's State Tax Library, which launched in April 2000. More recently, he developed the Accounting Policy & Practice Report. Prior to joining BNA, George worked as a CPA in both the public and private sector. George received a B.S. degree in accounting from the University of Connecticut and an M.S. in Taxation from Georgetown University.  More >>
George Farrah, CPA
George R. Farrah, CPA, is Executive Editor-State Tax and Accounting for Tax Management Inc., a BNA company.  Tax Management Inc. is a leading provider of tax planning and compliance information, whose products command a unique position among tax practitioners due to the extensive analysis provided by nearly 1,000 outside authors.  More >>
Laura Farrell-Legrand
Ms. Farrell is a senior manager with Ernst & Young. She is a Practice Leader for the firm's California State and Local Tax Group and serves as the firm's California State Tax Coordinator. She received her B.S. from Boston University, Summa Cum Laude, and M.S. (Taxation) from Bentley College.  More >>
Lawrence Fee
Lawrence H. Fee, B.A., University of Illinois at Chicago (1976); J.D., John Marshall Law School (1980); LL.M., John Marshall Law School (1984); Editorial Advisory Board, Journal of Property Tax Management; Member: Chicago Bar Association, State and Local Tax Committee, Federal Communications Bar Association.  More >>
Suzanne C. Feese, Esq.
Suzanne C. Feese, B.A., Agnes Scott College - 1984; J.D., Yale University - 1987; member Georgia Bar, ABA.  More >>
Robert A. Ferencz, Esq.
Robert A. Ferencz, B.S., University of Illinois (1968); J.D., University of Michigan Law School (1973, magna cum laude, Order of the Coif, associate editor, Michigan Law Review); Certified Public Accountant; member of the Tax Section of the American Bar Association; member of the Illinois Bar.  More >>
Jayson L. Fernandez
Jayson L. Fernandez, A.B. (1991) and J.D. (1995), second honors, Ateneo de Manila University; Senior Associate, specializing in taxation, Romulo, Mabanta, Buenaventura, Sayoc & de los Angeles and member, Tax Management Association of the Philippines.  More >>
Joseph L. Ferst, CPA
Joseph L. Ferst, B.S., State University of New York atBinghamton, 1975; Service Line Leader, National Federal TaxServices, Deloitte Tax LLP, Atlanta, Georgia; member AICPA,NYSSCPA, NAREIT, ULI; speaker on real estate, partnershipand financial instruments tax issues; author, books andarticles on real estate, partnership, and financialinstruments taxation, including contributions to BNA RealEstate Journal, Real Estate Investment Trusts Handbook, TheHandbook of Commercial Mortgage-Backed Securities, TheAppraisal Journal, Journal of Real Estate Taxation, andJournal of Taxation of Financial Institutions publications.  More >>
Karen Fickes, Managing Editor, U.S. Income Portfolios
Karen is Managing Editor of the U.S. Income Group. As such, she is responsible for the U.S. Income Series Portfolios dealing with individual income taxation, the Real Estate Series Portfolios, Natural Resources Portfolios, and Green Incentives Navigator. Karen received her B.B.A. from the University of Texas, J.D. from the University of Arkansas, and LL.M. in taxation from the University of Florida. More >>
Karen Fickes, Esq.
Karen N. Fickes, Esq. is Managing Editor for US Income at BNA Tax & Accounting, and a contributing editor for the Weekly Report. More >>
J.P. Finet
J.P. Finet, a graduate of the Moritz College of Law at the Ohio State University, served as news editor for Ohio Lawyers Weekly and as a legislative analyst for the Michigan Senate Fiscal Agency before joining BNA in 2006. As the Daily Tax Report’s senior legal editor, he covers tax rulings from the state and federal courts, with an emphasis on federal tax issues before the federal courts of appeal and the U.S. Supreme Court. He also has written for daily newspapers in Ohio, Indiana, and Arizona. He holds a Bachelor of Arts I from the Ohio State University School of Journalism. More >>
Felicia A. Finston, Esq.
Felicia A. Finston, Arizona State University (B.S. in Personnel Management, magna cum laude, 1982); University of Utah (M.S. in Human Resource Management, with honors, 1983); University of New Mexico School of Law (J.D., with honors, 1986); member, State Bar of Texas, Dallas Bar Association, State Bar of Arizona, Maricopa County Bar Association, American Bar Association, and SouthWest Benefits Association. More >>
William J. Flanagan, Esq.
William J. Flanagan, B.S.F.S. summa cum laude, Georgetown University (1974); J.D., Georgetown University Law Center (1977); Crowell & Moring, Washington, D.C.; Adjunct Professor of Law (Employee Benefits), Georgetown University Law Center.  More >>
David Flaxman
David Flaxman is general counsel of Rosenthal & Rosenthal, Inc., commercial old-line factors in New York City, founded in 1938, whose 2008 factoring volume exceeded $4.6 billion. He is a member of the New York state bar and an inactive member of the California bar. More >>
Robert B. Fleming, Esq.
Fleming & Curti PLC
Robert B. Fleming is the President at Fleming & Curti PLC and the National Elder Law Foundation. He is a Fellow of both the American College of Trust and Estate Counsel and the National Academy of Elder Law Attorneys and is certified as a Specialist in Estate and Trust Law by the State Bar of Arizona's Board of Legal Specialization. Robert is a member of the State Bar of Arizona (he was President of the Young Lawyers Section in 1978, Chair of the Probate and Trust Section in 1992, and chair of the Mental Health and Elder Law Section in 1999), and the Pima County Bar Association (he was President in 1986). Robert is also a member of the Special Needs Alliance, the premier national organization of lawyers working with "special needs" trusts, and the Elder Law Alliance, an elite national group of a dozen lawyers with a common interest in improving the practice of elder law. More >>
Robert J Foley, Esq.
Robert J. Foley, Esq. is an Attorney At Law in New Jersey. More >>
Sean Forbes
Sean Forbes is a BNA staff correspondent for the Weekly Report. More >>
James W. Forsyth, Esq.
Buchanan, Ingersoll & Rooney PC
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. Jim is a member of the Bloomberg BNA Corporate Taxation Advisory Board. More >>
Sharon Fountain, Esq.
Sharon F. Fountain, Esq. is a Managing Editor for Compensation Planning at BNA Tax & Accounting, and a contributing editor for the Weekly Report. More >>
Carol Ann Fowler, Esq.
Carol Anne Fowler (deceased), B.A., Duke University; Phi Beta Kappa; J.D. (with distinction), Emory University School of Law; Order of the Coif and Comments Editor for the Emory Law Journal; former member of the State Bar of Georgia, American and Atlanta Bar Associations, American Academy of Hospital Attorneys, and National Health Lawyers Association; former associate at Sutherland, Asbill & Brennan LLP, practicing in the areas of tax-exempt organizations and health care law, including planning and reporting for public charities and private foundations. More >>
Richard L. Fox, Esq.
Richard L. Fox, B.A., J.D., Temple University (1981, 1986); LL.M. (Taxation), New York University School of Law (1990); member, Pennsylvania and New York Bars; Certified Public Accountant, Pennsylvania; member, American Institute of Certified Public Accountants.  More >>
Dorine Fraai
Dorine Fraai is a senior tax manager for Horlings in Amsterdam, the Netherlands. Dorine works primarily in international tax law and has a diverse practice, focusing on international structures and foreign companies investing in the Netherlands and Dutch companies investing in different jurisdictions. She has more than 12 years of experience in international tax firms and has worked for various tax law firms. Dorine publishes articles on a regular basis for BNAI’s Tax Planning International Review regarding various issues, such as the Dutch co-operative in international holding structures. Additionally, she coordinates an international tax publication for Nexia International, which is a worldwide network of independent auditors, business advisors and tax consultants. On occasion, Dorine organises and speaks at a number of tax conferences on Dutch tax issues for an international audience.   More >>
Benedict Francis, Esq.
Benedict Francis, B.A., University of Edinburgh; LL.M. (Taxation) with distinction, Georgetown University Law Center; Senior Manager, KPMG LLP; member, New York Bar, Bar of England and Wales; co-author, “Individuals Crossing International Lines,” 55 Major Tax Planning 10-1 (2003). More >>
Lawrence Frank
Lawrence A. Frank is the Publications Editor for BNA's International Journal and Weekly Report. More >>
Paul Frankel
Morrison & Foerster LLP
Paul H. Frankel, partner in Morrison & Foerster LLP and chairman of the BNA Multistate Tax Advisory Board, is a leading authority on state tax issues. Each year, he and his colleagues prepare this list of important issues in state taxation facing tax practitioners, with a focus on judicial developments. As in past years, nexus continues to be a hotly debated concept. Another hot topic this year was apportionment. More >>
Maibrit Frebel
Dr. Maibrit Frebel is with PricewaterhouseCoopers AG in Frankfurt am Main, Germany, and is a frequent contributor to BNA's International Journal. More >>
Diane Freda
Diane Freda has worked for newspapers and newsletters over a 15-year reporting career in which she covered regulation and legislation affecting the Wall Street securities markets, and as a local government reporter. She has been with BNA since 2005, specializing in tax-exempt organizations, regulations affecting tax practitioners, and taxpayer issues such as private debt collection. She is a graduate of William and Mary, Williamsburg, Va. More >>
Jose Luis de Salles Freire, Esq.
José Luis de Salles Freire, partner, TozziniFreire, Teixeira e Silva Advogados, São Paulo, Brazil; University of São Paulo School of Law (LL.B., 1971); Southwestern Legal Foundation (Academy of American and International Law, 1975) and New York University School of Law (M.C.J., 1976). Member of the Advisory Board of the International and Comparative Law Center of the Southwestern Legal Foundation. More >>
Carla Neeley Freitag, Esq.
Nolan & Auerbach, P.A
Carla Neeley Freitag, Esq.'s focus is on several areas of tax law, including Federal taxation, estate planning, probate & trust administration, exempt organizations, and tax whistleblower law. Carla also serves as a consultant and author for Bloomberg BNA's Tax Management, Inc. She wrote or co-wrote several Tax Management Portfolios and numerous chapters in Tax Practice Series. More >>
Anjanette T. Frias, Esq.
Anjanette T. Frias, B.A. (cum laude), Creighton University (1993); J.D., Emory University School of Law (1996); member, Tennessee Bar Association (1996-2002); co-author, “Consolidated Return Election Offers Tax Advantages—With Complexity,” Tax Strategies (Sept. 2001); Ernst & Young, LLP (1996-2001); Responder, Mergers & Acquisitions Segment, Ernst & Young's Online Tax Advisor (2001-2003). More >>
Lois Fried, CPP
Lois Fried, CPP, works as a senior client educator for Automatic Data Processing, Inc., (ADP) in San Francisco, Calif. She helped the American Payroll Associaition early on with lobbying efforts in Washington, D.C.  More >>
Philip Fried, Esq.
PricewaterhouseCoopers LLP
Philip Fried focuses his practice on tax planning for both inbound and outbound investment, due diligence, and controversy. More >>
David B. Friedel, Esq.
David Friedel, LL.M., in Taxation, from Georgetown University; J.D. (magna cum laude) from the American University Washington College of Law; B.S. in Economics from the University of Pennsylvania Wharton School of Business and a B.S.E. from the University of Pennsylvania School of Engineering and Applied Science. Member of the District of Columbia and Virginia State bar associations. Formerly Attorney/Advisor, Office of Chief Counsel, Internal Revenue Service. More >>
Mark Frigo
Dr. Mark L. Frigo is the Director of The Center for Strategy, Execution, and Valuation in the Kellstadt Graduate School of Business. Dr. Frigo is also a Ledger & Quill Alumni Foundation Distinguished Professor of Strategy and Leadership in the School of Accountancy at DePaul University. He received his B.S. in Accountancy from the University of Illinois and an MBA in Accountancy from Northern Illinois University. He completed postgraduate studies in the Kellogg Graduate School of Management at Northwestern University. Dr. Frigo received his Ph.D. in Economics and Econometrics from Northern Illinois University. He is a CPA (Certified Public Accountant), a CMA (Certified Management Accountant), and a leading expert in strategy design and execution and the Balanced Scorecard. He is an advisor to executive teams and boards of directors. He also has extensive experience as a management consultant with KPMG and in the corporate sector where he was responsible for strategic planning. He has served as a principal researcher for the Institute of Management Accountants (IMA) for its performance measurement surveys and field-based research, which was published in Strategic Finance and the Harvard Business School Press Balanced Scorecard Report. He is the editor of the Strategic Management section of Strategic Finance. More >>
Edward Froelich
Morrison & Foerster LLP
Edward Froelich represents clients in audit and litigation on all Federal tax issues. He litigates cases and represents clients in administrative controversies at both the audit and appeals level before the IRS. More >>
Richard C. Fung, Esq.
Richard C. Fung, Amherst College (B.A., cum laude, 1991); Columbia University School of Law (J.D. 1994); Associate, Skadden, Arps, Slate, Meagher & Flom LLP (1994-2001); Senior Manager, Ernst & Young LLP, National Office West, Mergers & Acquisitions; contributing author, Practising Law Institute: Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings (2001). More >>


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William Galanis, Esq.
William Galanis, LL.M., in Taxation, (with distinction), from Georgetown University; J.D. from the Columbia School of Law, Catholic University; B.S. in Accounting, (cum laude) from Mt. St. Mary's College. Member of the District of Columbia and Maryland State bar associations. Formerly Attorney/Advisor, Office of Chief Counsel, Internal Revenue Service.  More >>
Maryann Gall
Maryann B. Gall is a tax partner with Jones, Day, Reavis & Pogue, resident in the Columbus, Ohio office. Mrs. Gall's practice is concentrated in the areas of state and local taxation with emphasis on tax litigation. She graduated from The Ohio State University in 1967 and received her law degree from OSU's College of Law in 1970, with honors. More >>
Gregory W. Gallagher, Esq.
Gregory W. Gallagher, University of Illinois College of Law, J.D., 1997 summa cum laude, Order of the Coif, Harno Fellow; Associate Editor, Law Review; University of Illinois, B.S., 1994 University Honors (Bronze Tablet). As a partner in Kirkland's Chicago tax group, Gregory W. Gallagher's area of practice focuses on transactional matters at the federal and state levels.  In the federal tax area, Mr. Gallagher has been involved in a wide variety of matters, including mergers and acquisitions, spin-offs, executive compensation, debt restructurings, bankruptcies and tax controversies before the IRS and U.S. Tax Court.  He has obtained rulings from the Internal Revenue Service with respect to numerous transactions.  At the state level, he advises clients with respect to nexus issues and has been involved in audits and litigation involving state income tax and sales and use tax issues. Mr. Gallagher was mentioned in the article, Big Suits: UAL Bankruptcy for his role in UAL Corp.'s bankruptcy filing. He was also Adjunct Professor at IIT/Chicago-Kent College of Law, "Corporate Tax" (2005 - 2006). Gallagher is a frequent lecturer at seminars and conferences, including Tax Executives Institute and Practising Law Institute. He is author and co-author of various publications and articles including "Partnership Joint Ventures of Operating Business," Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2005 (published annually) and "INDOPCO - The Treasury Finally Acts," 80 Taxes 47 (March, 2002). More >>
Carlo Galli
Carlo Galli was admitted as CPA in 1996. After having worked with the International Bureau of Fiscal Documentation (IBFD), he joined Maisto e Associati in 1995. He headed the London office of the firm between 1998 and 2000 and is now based in Milan. Mr. Galli specializes in tax planning for multinational groups, M&A transactions, and capital markets. More >>
John A. Galotto, Esq.
John A. Galotto, B.A., Johns Hopkins University (1988); J.D., Columbia Law School (1993); Senior Editor, Columbia Law Review; Trial Attorney, U.S. Department of Justice, Tax Division, Civil Trial and Criminal Enforcement Sections, 1995-2000; Special Assistant U.S. Attorney, District of Columbia, 1999; Law Clerk to U.S. District Court Judge Edward Rafeedie, Central District of California, 1993-1994; co-author: “Right To Counsel: Courts Adhere to Bright-Line Limits,” ABA Criminal Justice Magazine, Summer, 2001 at 4; co-author, “Sensible Decision on Admissibility of Witness Guilty Pleas Repudiated in Third Circuit, but Dissenters Offer Hope in Other Circuits,” White Collar Crime Reporter, June/July 2000, at 1; co-author, “The COSO Report on Internal Control: Implications for Public Companies and Executives,” Insights, August 1993, at 29; member, American Bar Association, Section of Taxation, Committee on Court Procedure; member, bars of the District of Columbia, New York and Illinois.  More >>
James M. Gannon, Partner
Deloitte Tax LLP
James M Gannon has more than 20 years of experience in the international tax field and focuses his practice on cross-border mergers and acquisitions, restructuring and financing, and tax-efficient structuring of intellectual property. More >>
Marc D. Ganz, J. D. LL. M.
Ernst & Young LLP
Marc D. Ganz, J.D., LL.M. specializes in advising clients in international taxation where he services a wide range of multi-national companies. More >>
Lauren Gardner
Lauren Gardner, who joined BNA in 2008, covers corporate tax, domestic tiered issues, IRS administration, tax credits, passthrough entities, real estate, and insurance for Daily Tax Report. She earned a B.A. in Foreign Language and Communication Media (French and Print Journalism) and a B.A. International Studies from the American University, Washington, D.C. More >>
Karen Garre-Lohnes, Esq.
Karen Garre-Lohnes, B.S., Accounting, Louisiana State University; J.D., summa cum laude, Boston University School of Law; Editor, Boston University Law Review; member, ABA Partnership Tax Committee; author, articles published in International Tax Journal, University of Southern California Tax Institute's Major Tax Planning, The Tax Advisor.  More >>
Richard W. Garrett, CPA
Richard Garrett, B.A., Benjamin Franklin University; M.S.T., Southeastern University; member, American Institute of Certified Public Accountants—Tax Division, Tax Accounting Subcommittee; and Corporate Tax Division of the Internal Revenue Service (1974-80).  More >>
Joanne Garvey
Sheppard, Mullin, Richter & Hampton LLP
Joanne Garvey specializes in state and local taxation. She has represented clients at all administrative levels, as well as in court and has been involved in numerous tax and business transactions, nationally and internationally, for domestic and foreign clients. Joanne is a member of the Bloomberg BNA Multistate Tax Advisory Board. More >>
Daniel T. Gary
Daniel T. Gary is a partner in KPMG's Transaction Services practice, focusing on accounting for valuation-related events such as acquisitions, impairments and fresh start accounting for emergence from bankruptcy. He also is deeply experienced with the requirements of registrants with the Securities Exchange Commission. In his full-time role as a service delivery partner, he is closely involved with a wide range of technical issues as well as operational challenges involving implementation of new standards. Dan's prior tenures as an auditor and a corporate controller enable his understanding of all aspects of an issue. He speaks frequently on accounting for business combinations and has been published and quoted in numerous publications. Brian Heckler, David Hori and Michele Meadows from KPMG LLP Transaction Services provided valuable insights and practical examples in the development of this Portfolio. Their contributions and perspectives are gratefully acknowledged. More >>
Alan Gassman, J.D., LL.M.
Gassman, Bates & Associates
Admitted to Bar, 1983, Florida. More >>
Richard W. Genetelli
The Genetelli Consulting Group
Richard W. Genetelli focuses his practice on issues covering the spectrum of state and local taxes in all 50 states, including corporate income and franchise, sales and use, personal income, gross receipts, business license, property, realty transfer, payroll, and estate and gift. Richard is a member of the Bloomberg BNA State Tax Advisory Board and a Bloomberg BNA Tax & Accounting Franklin C. Latcham Award for Distinguished Service in State and Local Tax from 2010. More >>
Timothy Gillis
KPMG
Tim Gillis focuses his practice in the area of federal, state, and local taxation, with considerable work in the tax controversy and litigation areas. More >>
Angela Gilmore
Angela Gilmore, B.A., Houghton College (1985); J.D., University of Pittsburgh School of Law (1988); Faculty Fellow, University of Iowa College of Law (1990-1992). More >>
John Gimigliano
B.A., Miami University of Ohio; J.D., University of Cincinnati; LL.M.(Taxation), Georgetown. Professor Gimigliano is Principal-In-Charge of Americas Climate Solutions and Energy Sustainability Tax Practice. Prior to that, he was the Senior Tax Counsel for the Committee on Ways and Means, where he focuses on issues involving energy, cost recovery, accounting methods, tax credits, corporate reorganizations, the corporate alternative minimum tax, net operating losses and several other areas. Since joining the Committee in 2005, Professor Gimigliano has served as lead tax counsel on the Energy Policy Act of 2005 and has played a central role in hurricane relief legislation and in the enactment of the Tax Increase and Prevention Reconciliation Act (TIPRA). Prior to joining Ways and Means hew was a member of Ernst & Young’s tax practice for 11 years and from 2001 to 2005 he was National Director of Ernst & Young's Electric and Gas Energy tax practice. He has been a frequent speaker at industry tax conferences and has published a number of articles related to energy and utility taxation. More >>
Nadine Gjurich, State Tax Law Editor
Nadine L. Gjurich has been a state tax law editor with BNA since 2000, writing about a broad range of state tax issues with a focus on corporate taxes. She holds a BA degree from Canisius College in Buffalo, N.Y., a Juris Doctorate from the Valparaiso University School of Law, a Master of Laws in Taxation from the University of Baltimore, and a certificate in employee benefits from the Georgetown University Law Center. Nadine also has practiced tax law in both the private sector and the federal government. More >>
David Glad
Grant Thornton LLP
David M. Glad focuses his practice in income tax and unclaimed property, with experience in sales tax. More >>
Brian S. Gleicher, Esq.
Brian S. Gleicher, B.S., University of Florida, Fisher School of Accounting (with high honors, 1992); J.D., Georgetown University Law Center (cum laude, 1995). Lead Articles Editor, Tax Lawyer (1995); Chairman of the Federal Bar Association Section of Taxation (2002-2003); Chairman of the Federal Bar Association Section of Taxation's 26th Annual Tax Law Conference (2001); Editor-in-Chief of the Federal Bar Association Section of Taxation Tax Report (1997-2000); Member of the American Bar Association and the District of Columbia and Florida Bars. More >>
Peter A. Glicklich, Esq.
Peter A. Glicklich is a partner resident in the New York office of Davies, Ward, Phillips & Vineberg LLP. His practice is concentrated on the taxation of corporate and international transactions. He advises public and closely held corporations in connection with mergers and acquisitions, cross-border financings, restructurings, reorganizations, spin-offs and intercompany pricing. Mr. Glicklich has dealt with companies in diverse fields, including chemicals, consumer products, real estate, biotechnology, software, telecommunications, pharmaceuticals and finance. As well he has worked with venture funds, investment banks, hedge funds, commodities and securities dealers and insurance companies. He is a contributing editor of the Tax Management International Journal, the Canadian Tax Journal, the Journal of Taxation of Global Transactions, and the International Tax Review, and is a former contributing editor of the Journal of Real Estate Taxation. More >>
Leon Gold
Leon P. Gold, J.D., A.B., Harvard University (Magna Cum Laude); LL.B. Harvard Law School.  More >>
Sandra M. Goldberg
Sandra Goldberg, LL.B., University of Ottawa, 1982; Associate Partner, Deloitte & Touche LLP, Ottawa, Ontario; member Law Society of Upper Canada since 1984, Canadian Tax Foundation, International Fiscal Association; speaker on transfer pricing issues; author, articles on transfer pricing, competent authority and permanent establishments; named in Euromoney’s 2008 list of World’s Leading Transfer Pricing Advisors.  More >>
Sanford H. Goldberg, Esq.
Sanford H. Goldberg; J.D. and Kent Scholar, Columbia University; magna cum laude graduate, Wharton School of the University of Pennsylvania; past President of the USA branch of the International Fiscal Association and Vice President of its worldwide parent; an elected member of the International Academy of Estate and Trust Law and the Society of Trust and Estate Practitioners;  edits the International Tax sections of the Journal of Taxation and the Canadian Tax Journal; has taught at the NYU Masters in Taxation Program; on the advisory boards at Florida Law School and Fordham University; Fellow of the American College of Tax Counsel; named in The Best Lawyers in America; widely recognized for providing tax and estate planning to U.S. and non-U.S. individuals and families, working with multiple-country heirs andbeneficiaries, dual wills, foreign trusts and other foreign entities;  has represented clients in executive compensation negotiations and functions regularly in the capacity of independent counsel to key officers in order to avoid a conflict of interest between general counsel and the corporation. More >>
Carl Goldfield, Esq.
Carl Goldfield, B.A., Northwestern University (1972); J.D., State University of New York at Buffalo (1975); LL.M. Taxation, Georgetown University Law Center (1981); member, Connecticut, New York, and District of Columbia Bars. More >>
Stuart J. Goldring, Esq.
Stuart J. Goldring, B.B.A., University of Michigan, 1979; J.D., University of Michigan Law School, 1982; LL.M. (in Taxation), New York University School of Law; Partner, Weil, Gotshal & Manges LLP, New York, New York; adjunct professor, New York University Law School; member, New York Bar, ABA, New York State Bar Association (serve on Executive Committee of the Tax Section, and co-chair of Committee on Bankruptcy and Losses), Association of the Bar of the City of New York; co-author, Tax Planning for Troubled Corporations:  Bankruptcy and Nonbankruptcy Restructurings (CCH 2009); author of numerous articles, and speaker, on trouble company and restructuring tax issues.   More >>
Deborah J. Goldstein, Esq.
Deborah J. Goldstein, A.B., Princeton University, 1974; J.D., Harvard Law School, 1978; LL.M. in Taxation, New York University Law School, 1985; Partner, Winston & Strawn LLP, New York, New York; member New York Bar, District of Columbia Bar, ABA, NYSBA, the International Fiscal Association, and the Association of the Bar of the City of New York, for which she serves as a member of the Committee on Taxation of Business Entities; author and speaker on international and domestic tax issues. More >>
Michael G. Goldstein, Esq.
Michael G. Goldstein, B.A. Tulane University (1968); J.D. University of Missouri School of Law (1971); LL.M. in Taxation, Washington University School of Law in St. Louis, Missouri (1972); member, American Law Institute, Association for Advanced Life Underwriting; fellow, American College of Tax Counsel and American College of Trust & Estate Counsel; chairman of the nationally recognized ALI/ABA Seminar on Uses of Insurance in Estate and Business Planning; Senior Editor of “The Insurance Counselor” Series of books published by the Real Property, Probate and Trust Law Section of the American Bar Association; Co-author of “Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation”; formerly an adjunct professor at the Washington University School of Law Graduate Tax Program.  More >>
Silke Golz, Esq.
Silke Golz, diploma in business economics, University of Bochum, 2000; Transfer Pricing Director, Deloitte & Touche GmbH, Stuttgart; speaker at international and national Transfer Pricing events; author of numerous articles on Transfer Pricing especially about Advance Pricing Agreements.  More >>
Samuel J. Goncz, Esq.
Samuel J. Goncz, B.A., Grove City College (Summa Cum Laude 1989); J.D., Washington and Lee University (Magna Cum Laude 1992); member, Pennsylvania Bar, Allegheny County Probate and Trust Council; Buchanan Ingersoll & Rooney PC, Pittsburgh, PA (Shareholder, 2003-present; Counsel, 2001-02; Associate, 1992-2000); contributor to Tax Practice Series.  More >>
Carlos Gonzalez-Padro, Esq.
Carlos Gonzalez-Padro, B.B.A. with a major in accounting, University of Puerto Rico (1991); J.D., University of Puerto Rico (1994); LLM in Taxation with an Employee Benefits Certificate, Georgetown University Law Center (2001). Certified Public Accountant; Member, Georgia, Puerto Rico, and Washington, DC Bar Associations; Member of the American Bar Association Section of Taxation; advisor to the U.S. Treasury Department and the IRS on Puerto Rico plan initiatives; frequent lecturer and author of various articles on employee benefits in Puerto Rico. More >>
Murray L. Gordon, Esq.
Murray L. Gordon, B.A. (cum laude), Brandeis University (1970); J.D., Loyola University (1975); LL.M. (Taxation), New York University (1976); member, Illinois Bar; Certified Public Accountant (Illinois); frequent lecturer on domestic and international corporate taxation, and member, World Trade Institute Tax Advisory Panel.  More >>
Richard A. Gordon, Esq.
Richard A. Gordon, B.A., New York University, 1964; LL.B., Duke University, 1967; tax principal, Washington International Tax Group, Deloitte Tax LLP, 2002-2005 (retired); tax partner, Director of International Specialty, Arthur Andersen, Washington, D.C., 1985-2002; Deputy Chief of Staff and International Tax Counsel, Joint Committee on Taxation, United States Congress, 1981-1985; Special Counsel for International Taxation, Internal Revenue Service, and Assistant to the Commissioner of Internal Revenue Service, Washington, D.C., 1979-1981; Associate, White & Case, Washington, D.C., 1976-1979; Attorney-Advisor, Office of International Tax Counsel, Office of Assistant Secretary of the Treasury (Tax Policy), 1972-1976; Attorney-Advisor, Legislation and Regulations Division, Office of the Chief Counsel, Internal Revenue Service, 1970-1972; Associate, Reynolds, Richards, LaVenture, Hadley & Davis, New York, 1967-1970; member, ABA; author and speaker on international tax issues.  More >>
Jeanne Gorrissen
Ms. Gorrissen received her J.D. from the University of Pennsylvania Law School in 1973 and her LL.M in Taxation from Temple University School of Law in 1993. Between 1984 and 1991, Ms. Gorrissen was Deputy New Jersey Attorney General representing the New Jersey Division of Taxation before state courts (both general jurisdiction and the tax court) and federal courts (both general jurisdiction and the bankruptcy court). She also served as law clerk to the Hon. Charles R. Simpson at the United States Tax Court from 1973 to 1975. More >>
Ronald D. Gorsline, Esq.
Ronald D. Gorsline, B.S. in Secondary Education, Bob Jones University (1982); J.D., cum laude, Indiana University (1988); Associate Editor, Indiana Law Review; published, Tax Law Journal, Summer 1987 article entitled “Section 170(j) of the Internal Revenue Code: A conflict in Analysis Regarding the Deductibility of Gifts to an Individual for the use of a Charity;” admitted, Tennessee Bar (1988), State Bar of Georgia (1989), and United States District Court, Eastern District of Tennessee. More >>
Brent Gow, CPP
Brent R. Gow, CPP, is the director, payroll consulting and compliance for Starbucks Coffee Company, in Seattle, Wash. Brent was a vice president with the American Payroll Association, was named that organization's "1990 Payroll Man of the Year," and is an active speaker, teacher, and contributing editor for the APA. Brent serves as chair of BNA's Advisory Board for Payroll Library Services.  More >>
Luis Granados, Esq.
Luis Granados, Brown University (A.B. 1975), Georgetown University Law Center (J.D. 1978); member, District of Columbia and Maryland Bars. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association.  More >>
Terry Greene
Terence (Terry) Greene is a member of the Federal Income Tax Group and the Public Finance Group. He concentrates his practice on federal income taxation of business taxpayers, including business tax planning, mergers and acquisitions, taxation of financial institutions and products, tax-exempt financing and tax litigation. In particular, Terry focuses on the tax structuring of a wide range of business transactions including taxable and tax-free mergers and acquisitions, dispositions, public offerings, financing transactions, venture formations and reorganizations. He has extensive experience advising banks, insurance companies, and other financial institutions on a wide variety of industry-specific issues and he advises clients in all industries on capitalization and tax accounting issues, consolidated return issues, net operating loss utilization and tax-favored investments.Terry is a frequent speaker and author on federal income tax topics including tax-exempt financing, corporate tax planning, capitalization issues, financial institution taxation, alternative dispute resolution and tax litigation. More >>
Katherine T. Greenfield, Esq.
 Katherine Greenfield graduated magna cum laude with a degree in International Affairs from the George Washington University and received her law degree from the University of Michigan. She is a member of the Oregon State Bar. Ms. Greenfield currently provides legal support and manages equity plan administration for Merix Corporation. More >>
Edward Griffith, Jr.
Edward Griffith, Jr. is a partner in the law firm of Phillips Lytle LLP. He has served as a member of the faculty and the Advisory Board of the Graduate Tax Certificate Program of the State University of New York at Buffalo. He was also a member of the faculty of the School of Law, S.U.N.Y. at Buffalo. More >>
Christine Grimaldi
Christine Grimaldi joined Daily Tax Report as a congressional tax reporter in 2008. She graduated from the George Washington University with a bachelor’s degree in journalism. She previously reported for Congressional Quarterly, the Palm Beach Post through the Cox Newspapers Washington Bureau, and Greater Media Newspapers. She also worked for AARP Bulletin Today and for the Brian Ross Investigative Unit at ABC News in New York and Washington, D.C. More >>
Donald Griswold
Donald M. Griswold, B.A. University of Chicago, 1979; J.D. Boston University, 1983; currently partner, Reed Smith LLP, Washington D.C. in its nationwide State Tax Group; formerly national partner in charge, state & local tax technical services at a Big 4 accounting firm; more than 25 years experience in state tax planning, consulting, and litigation in state and federal courts around the country; frequent speaker at many state tax conferences. More >>
Jean-Marc Groelly
Jean-Marc Groelly, a partner in our tax practice, specialises in international tax law, with a particular focus on the tax aspects of structured finance transactions, including securitisations, CDOs and CLOs. In addition, he provides tax advice in the context of M&A, real estate, private equity and venture capital transactions. Jean-Marc received a master's degree in business law (maîtrise de droit des affaires) from Jean Moulin University (Lyon III) in 1997. In 1998, he earned a post-graduate degree in business and tax law (diplôme d'études supérieures spécialisées (DESS) and a diplôme de juriste conseil d'entreprise (DJCE)) from Jean Moulin University (Lyon III). Jean-Marc was admitted to the Luxembourg Bar in 2003 and joined NautaDutilh in January 2006, after having spent more than six years with several US-UK firms. He has more than 10 years of experience in Luxembourg taxation matters. Jean-Marc is fluent in English, French and German.   More >>
Jorge A. Gross
Jorge A. Gross, Rensselaer Polytechnic Institute (B.S.); University of Florida (Accounting & Finance Degree); Certified Public Accountant by the State of Florida (1973); member, American Institute of Certified Public Accountants; member, Florida Institute of Certified Public Accountants.  More >>
Virginia C. Gross, Esq.
Virginia C. Gross, B.S., Texas A&M University (1986); J.D., University of Texas School of Law (1990); shareholder, Polsinelli Shalton & Welte, P.C., Kansas City, Missouri; legal practice concentrates on tax issues for nonprofit and for-profit organizations; frequent writer and speaker on nonprofit tax issues.  More >>
Terri L. Grosselin, Esq.
Terri L. Grosselin, West Virginia University (B.S. 1984, MPA, 1985).  More >>
Mary Grossman
Mary B. Grossman, J.D., CPA, B.S.B.A., University of North Carolina at Chapel Hill (1976); M.S., Accounting, San Diego State University (1981); J.D., Loyola University Chicago School of Law (1997). Ms. Grossman has practiced as a CPA with international accounting firms and in private industry. She has advised on accounting for a wide variety of financial instruments. Ms. Grossman serves as the Chapter 13 Standing Bankruptcy Trustee for southeastern Wisconsin.  More >>
Elizabeth Grover
Elizabeth Grover is a copy editor for Daily Tax Report. She began her career at BNA in 1997 as a reporter covering employee benefits regulatory policy and legislation for BNA’s Pension & Benefits Reporter, and then spent six years covering health care policy issues on Capitol Hill for BNA’s Health Care Daily Report and Health Care Policy Report. She holds a master’s degree in public policy from George Mason University in Fairfax, Va. and a bachelor’s degree in history from the Catholic University of America in Washington, D.C. More >>
Ronald L. Groves, Esq.
Ronald L. Groves of Ropes & Gray, Boston; Louisiana State University (B.S. 1964); Tulane University School of Law (LL.B. 1966); Harvard University School of Law (LL.M. 1967); Senior Attorney–Advisor, Office of Tax Legislative Counsel, U.S. Treasury Department (1970–72).  More >>
Corrado Guerra
Corrado Guerra, Law Degree, University “La Sapienza” (1996); LL.M. (International, European and Comparative Law), Vrije Universiteit Brussel (2000); previously associated with Morgan, Lewis & Bockius, Lovells Boesebeck Droste and Jones Day, Brussels, Belgium. More >>
Dan Guy
Dan M. Guy, CPA, Ph.D., University of Alabama (1971); MBA, East Carolina University (1967); Member, American Institute of Certified Public Accountants, Texas Society of CPAs, New Mexico Society of CPAs, National Association of Corporate Directors; former Vice-President, Auditing, American Institute of Certified Public Accountants; currently has a litigation consulting practice in Santa Fe, New Mexico; author of Practitioner's Guide to GAAS (Wiley), Guide to International Standards on Auditing and Related Services (Practitioner's Publishing Company), and Audit Committees: A Guide for Directors, Management, and Consultants (CCH). In 1998, Dr. Guy received the John J. McCloy Award for outstanding contributions to audit quality in the U.S. In 2001, he received the Distinguished Service Award from the Auditing Section of the American Accounting Association for a lasting and significant impact over a 20 to 25 year span in the field of accounting. More >>


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Kelly Hales
Ernst & Young LLP, Houston More >>
Russell E. Hall
Russell E. Hall, J.D., Fordham Law School (1978), LL.M. in taxation, New York University School of Law (1979), B.A., S.U.N.Y. at Albany (1975); member, New York State Bar; member, Retirement Security Committee, ERISA Industry Committee; member, Tax Law Section, American Bar Association; member, International Pension and Employee Benefit Lawyers Association (IPEBLA).  More >>
Rick Handel
Rick Handel is the Chief Counsel for Policy for the South Carolina Department of Revenue and an adjunct professor of law with the University of South Carolina School of Law. A graduate of the University of Michigan, Rick received a master's degree from Michigan State University, a law degree summa cum laude from Ohio State University, and was a Gerald Wallace Scholar at New York University where he received a Master of Laws in Taxation. A former partner with Nexsen Pruet Jacobs & Pollard and Moore & Van Allen, Rick was included in The Best Lawyers in America, received the Outstanding Professor Award from the University of South Carolina School of Law, and is included in Who's Who in American Law. The S.C. Supreme Court has designated him a “Certified Specialist - Taxation Law.” He is the founder of the South Carolina SALT Study Group, an officer of the American Bar Association's SALT Committee, and an active member of its Standards of Tax Practice Committee.  More >>
David A. Handler, Esq.
David A. Handler,  Northwestern University School of Law,   B.S. Degree in Finance with highest honors from the University of Illinois College of Commerce; fellow of the American College of Trust and Estate Counsel (ACTEC); 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 American Society for Technion - Israel Institute of Technology; among a handful of trusts & estates attorneys listed in Chambers USA: America’s Leading Lawyers for Business, is listed in The Best Lawyers in America and was identified as one of the top 100 lawyers in Illinois in the 2006 list of “Illinois Super Lawyers"; a member of the Tax Management Estates, Gifts and Trusts Advisory Board, and an Editorial Advisory Board Member of Trusts & Estates Magazine for which he currently writes the monthly “tax update” column; co-author of a two-volume book on estate planning, Drafting the Estate Plan: Law and Forms (CCH); 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 partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP, Chicago, IL and 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.  More >>
Gordon Hands
Gordon Hands is a managing director of CUFTanalytics, a transfer pricing consulting firm specializing in intercompany financial transactions, based in Calgary. More >>
Arnold Hanish
Arnold C. Hanish, University of Cincinnati, B.A. Accounting; member of the Indiana CPA Society, the Ohio Society of CPA’s, and the AICPA, chairperson of the Financial Executive’s International – Committee on Corporate Reporting, serves on the FEI-SEC and FEI-PCAOB subcommittees, member of the Standing Advisory Group of the PCAOB from 2004 to 2008 ; Responsible for the global accounting process, including Sarbanes-Oxley, as well as the U.S. payroll, shareholder and stock option services, and business partner support for corporate staff functions, and consulting on business development activities such as M&A and in- and out-license of compound technologies. Included in Treasury & Risk’s 2009 and 2008 articles of the “100 Most Influential People in Finance”, recognized by Business Finance in their articles entitled “Influencers 2007:  Transparency Changes Everything,” “2006’s Influencers: 60 Authoritative Voices,” and “2005’s 50 Worth Watching Influencers.” Vice President and chief accounting officer, Eli Lilly and Company. More >>
Steven P. Hannes, Esq.
Steven P. Hannes, Amherst College, B.A. (1967); New York University School of Law, J.D. (1970); formerly Associate International Tax Counsel, Department of the Treasury; Group Chief, Corporation Tax Branch, Internal Revenue Service; Member of National Council and Vice President (Washington Region), International Fiscal Association; member, District of Columbia Bar Association, American Bar Association, Tax Committee of National Foreign Trade Council.  More >>
Kathy Hanson, Esq.
Kathy Hanson, Esq. is an editor for Estates, Gifts and Trusts at BNA Tax & Accounting, and a contributing editor for the Weekly Report. More >>
Bertrand M. Harding, Jr. Esq.
Bertrand M. Harding, Jr., Duke University (1968); J.D., The George Washington University National Law Center (1975); former Tax Law Specialist, Internal Revenue Service Exempt Organizations Division (1972-1975); former attorney-advisor to Judge Bruce M. Forrester, United States Tax Court (1975-1977); former tax partner, Baker & McKenzie, Washington, D.C. office (1984-1996); lecturer on college and university tax matters; author, The Tax Law of Colleges and Universities, 2d ed., published by John Wiley & Sons, Inc. More >>
Peter Hardy
Peter D. Hardy is a partner in the Philadelphia office of the law firm of Post & Schell, P.C., where he is part of its national practice in white collar defense, internal investigations, and corporate compliance. He is a former criminal prosecutor at the Criminal Enforcement Section of the Tax Division of the Department of Justice in Washington, D.C., and at the U.S. Attorney’s Office in the Eastern District of Pennsylvania, where he specialized in financial crimes, particularly tax offenses, and appeals. Mr. Hardy is a graduate of the University of Michigan Law School and has clerked for federal judges at the district court and court of appeals levels. More >>
Carol A. Harrington, Esq.
Carol A. Harrington, B.S., summa cum laude, University of Illinois; J.D., magna cum laude, University of Illinois Law School; Section of Real Property, Probate and Trust Law, American Bar Association: Section Council, 1992–1996, Chair, Committee on Generation-Skipping Transfers: Legislation and Regulations, 1987–1992; Fellow, American College of Trust and Estate Counsel, Board of Regents 1999-2005; member, Illinois State Bar Association; member, Trust Law Committee, Chicago Bar Association; co-author, Harrington, Plaine & Zaritsky, Generation-Skipping Transfer Tax, Warren, Gorham & Lamont (2001); contributor to various legal publications on estate planning matters and lecturer at various tax and estate planning institutes. More >>
David Harrison
David Harrison is a graduate of Virginia Commonwealth University and came to BNA in 2004 as a Daily Tax Report copy editor. Before that, he was managing editor and then executive editor of Education Daily in Washington, D.C. He also has been a police reporter and education reporter in the Norfolk and Suffolk newsrooms of The Virginian-Pilot and Ledger Star. More >>
James Hartford
James G. Hartford, B.A. (Political Science), Revelle College, University of California San Diego; J.D., cum laude, Quinnipiac University School of Law; LL.M. (Taxation), Georgetown University Law Center; Attorney, IRS Office of Chief Counsel (Procedure & Administration), Washington, DC; former Of Counsel, Thompson Hine, LLP, Washington DC; former Sr. Manager, National Tax Controversy and Risk Management Services Group, Ernst & Young, LLP, Washington, DC; former associate, PricewaterhouseCoopers, LLP, McLean, VA; former judicial clerk, Connecticut Appellate Court for the Honorable Judges Paul M. Foti and Barry R. Schaller; member of American Bar Association Tax Section, former vice-chair—Administrative Practice Committee; co-author of articles on IRS practice and procedure issues; frequent speaker and commentator on IRS administrative procedure/litigation topics. Admitted to practice law in Pennsylvania, the District of Columbia and before the U.S. Tax Court. More >>
James K. Hasson, Jr. Esq.
James K. Hasson, Jr., B.A. and J.D., Duke University; Order of the Coif and Comments and Project Editor of Duke Law Journal; member of State Bar of Georgia; member of American, District of Columbia, and Atlanta Bar Associations; former Chair of the Exempt Organizations Committee of Tax Section of American Bar Association; member of Foundation Lawyers Group, National Association of College and University Attorneys, National Health Lawyers Association, and American Academy of Hospital Attorneys; Partner at Sutherland, Asbill & Brennan LLP, representing closely-held businesses, universities, private foundations, hospitals and other religious, charitable and educational organizations.  More >>
Sandra Hazan
Sandra Hazan graduated from the University of Paris II (Maîtrise de Droit des Affaires et Fiscalité, 1990), the University of Paris I (DEA Droit Anglais et Nord-Américain des Affaires, 1991) and attended the LLM course at Queen Mary & Westfield College, London (1993); partner, Salans.  More >>
Thijs J. M. Heijenrath
Thijs Heijenrath, University of Tilburg, Master’s in tax law; certified tax advisor and member of the Dutch Tax Advisors Association (NOB); member of the Global Transfer Pricing Strategy board of Deloitte;  international tax partner with Deloitte Belastingadviseurs BV, Netherlands affiliate of Deloitte Touche Tohmatsu, based in Rotterdam. Mr. Heijenrath leads Deloitte's Transfer Pricing / Tax-Aligned Supply Chain group in the Netherlands and is an active member of the Global Transfer Pricing Strategy board of Deloitte.  More >>
Michelle Henkel
Michelle M. Henkel; B.A., Rhodes College (1986); Senior Accountant, Arthur Andersen & Co. (1986-1989); Manager, National Mortgage Co. (1989-1990); J.D., Emory University School of Law (1993); Federal Tax Controversies, Mayer, Brown, Rowe & Maw (Associate, 1993-1994); Federal Income Tax, Alston & Bird LLP (Associate, 1994-1999; Partner, 2000-present); Member, American Bar Association (Section of Taxation, Banking and Savings Institution Committee, and Court Practice and Procedure Committee); Vice-Chair, Banking and Savings Institution Committee of the American Bar Association's Section of Taxation (2005-2007); Member, Tax Audits and Litigation Committee of the District of Columbia Bar (2005-present); Chair, Section of Taxation of the Atlanta Bar Association (2005-2006); Member, Atlanta Tax Forum (2001-present); Trustee, Thompson West Tax Advisory Board (2003-2005); Member, American Institute of Certified Public Accountants (1986-present); Member, Georgia Society of Certified Public Accountants (1996-present); Admitted to the bars of the District of Columbia, Georgia, and Illinois; Admitted to practice in the U.S. Supreme Court, the Eleventh and Federal Circuit Courts of Appeals, the U.S. Tax Court, the U.S. Court of Federal Claims, the Court of Appeals for the District of Columbia, the Supreme Court of Georgia and the Supreme Court of Illinois; Licensed as a certified public accountant (Tennessee; inactive status); Author and speaker on federal tax and tax controversies topics.  More >>
Ellen A. Hennessy
Ellen (Nell) Hennessy is an attorney and consultant, and President of ASA Fiduciary Counselors Inc., as well as Senior Vice President of ASA's Corporate Restructuring Practice in Washington, D.C., following her many years of service as Deputy Executive Director and Chief Negotiator for the Pension Benefit Guaranty Corporation. A 1978 law graduate of Catholic University and the recipient of a Masters degree in Taxation from Georgetown University, in private law practice, she was a partner with Willkie, Farr & Gallagher. More >>
Robert G. Herman, Federal Tax Law Editor
Robert has been a Federal Tax Law Editor at BNA Tax & Accounting since 1999. In that time, he has worked in the Business Entities and in the Estate, Gift, Trusts and Tax-Exempt Organizations groups. At present, Robert is a member of the U.S. Income group where he deals with a wide range of tax issues, including noncorporate alternative minimum tax and energy-related tax incentives. Prior to joining BNA, Robert's practice included estate and trust planning, creation and administration, and small business formation. Robert received his B.S. from Liberty University and J.D. from Willamette University College of Law. More >>
Francisco R. Hernández-Ruiz, Esq.
Francisco Hernández-Ruiz, B.S.B.A., Boston College (1962); L.L.B. University of Puerto Rico School of Law (1965); L.L.M. (in Taxation), New York University Law School (1972); Assistant Professor of Tax Law, Interamerican University School of Law (1984–1988); Assistant Professor of Taxation, University of Phoenix (1994–1995); Member of the Board of Bar Examiners (1985–1986); Member of the Evaluating Committee of the Council of Higher Education for the Accreditation of the Graduate Law Program of Catholic University; Member of the Puerto Rico Bar Association; Member of Tax Committee of the Puerto Rico Chamber of Commerce; Member of the Tax Committee of the Puerto Rico Manufacturing Association; frequent lecturer on tax issues; author of various articles on tax laws. More >>
Diane P. Herndon
Diane P. Herndon, B.S., University of Maryland; member, AICPA – Chair, Tax Accounting Committee; formerly of Office of Chief Counsel, Internal Revenue Service (1981–1987); served as Technical Advisor to Deputy Assistant Chief Counsel, Income Tax & Accounting (1985–1986) and Branch Chief, Income Tax & Accounting (1987). More >>
Richard M. Hervey, Esq.
Richard M. Hervey, Dechert LLP, New York, NY; B.A., Herbert Lehman College (1972); M.A., University of California, Berkeley (1975); J.D., Harvard Law School (1978); admitted, New York Bar; member, American Bar Association (Section of Taxation); Committee on Regulated Investment Companies, New York State Bar Association (Section on Taxation).  More >>
John Herzfeld
John Herzfeld is a BNA staff correspondent for the Weekly Report. More >>
Jerome M. Hesch, Esq.
Jerome M. Hesch practices law in Miami, Florida and is a tax and estate planning consultant for lawyers and other estate planning professionals throughout the country.  He is a member of ACTEC, has published numerous articles, several Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its third edition.  He has appeared 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 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.  He received his BA and MBA degrees from the University of Michigan and a JD degree from the University of Buffalo Law School.  He was with the Office of Chief Counsel, Internal Revenue Service, Washington, D.C. from 1970 to 1975, and was a full-time law professor from 1975 to 1994.  He is currently an adjunct professor of law at the Florida International University and the University of Miami law schools and teaches a course as part of the ABA’s annual, week-long Skills Training for Estate Planners program.  More >>
James Hickey, Esq.
James P. Hickey, B.B.A., Western Illinois University; MST, DePaul University; member, American Institute of Certified Public Accountants; Illinois and Ohio CPA Societies; Adjunct Professor of Taxation, DePaul University Graduate School of Business, College of Commerce.  More >>
David A. Hildebrandt, Esq.
David A. Hildebrandt, B.S., Brigham Young University (1967); J.D., Order of the Coif, University of Wisconsin (1970); note and comment editor, Wisconsin Law Review (1970); member, American Bar Association Section of Taxation, District of Columbia Bar, State Bar of Wisconsin, U.S. Supreme Court; Certified Public Accountant, Wisconsin (1974). More >>
Akil Hirani
Akil Hirani is the Head of Transactional Practice and Managing Partner of Majmudar & Co., International Lawyers in India (www.majmudarindia.com). Akil’s particular experience includes M&A, private equity, securities and corporate finance, tax, and investment structuring work. He represents Citigroup, Hitachi Metals and many other international companies and banks in India. Akil has been practicing since 1992. He is qualified to practice law in India, California, and England & Wales, although he is currently on inactive status in the latter two jurisdictions. His work experience includes a clerkship at the State Superior Court of Santa Clara County in San José, California, in 1995, and a stint at the London firm of Lawrence Jones (now known as TLT) in 1996. He has written extensively and spoken on M&A structures, capital raising, issues affecting hedge funds and FIIs, India investment strategies, and related subjects at many international forums, including at seminars held by Terrapin in India and Hong Kong, PLI and ATLAS Legal in the US, and the International Bar Association (IBA).   More >>
Georg Hirsch
Georg Hirsch is a member of KPMG's global transfer pricing services practice and is a senior associate with KPMG LLP in McLean, VA. More >>
Linda B. Hirschson, Esq.
Linda B. Hirschson, LL.M., New York University of Law; LL.B., Columbia University School of Law; Shareholder, Greenberg Traurig, LLP, New York, New York; past Regent of the American College of Trusts and Estates Counsel (ACTEC); past Chair, Trusts and Estates Law Section of the New York State Bar Asssociation, develops estate plans for high net worth individuals; assists with forming and administering private foundations and charitable trusts; frequent lecturer and author of numerous articles on estate planning, income taxation and a wide-range of related topics.  More >>
Leonard S. Hirsh, Esq.
Leonard S. Hirsh; New York University School of Law;  Georgetown University Law Center (Masters of Law, Taxation); writer and speaker on employee benefits and executive compensation topics; taught courses at the New York University Institute on Federal Taxation and at the Practising Law Institute; member of the BNA Tax Management’s Advisory Board on Compensation Planning, Chairman of the Qualified Cash or Deferred Arrangements Subcommittee of the American Bar Association’s Employee Benefits Committee, a Charter Fellow of the American College of Employee Benefits Counsel, a contributing editor for the Journal of Pension Planning and Compliance, and a member of the Board of Editors of Law Firm Partnership and Benefits Report; author of articles “New Prop. Regs. for Section 401(k) Plans Are a Comprehensive Overhaul of Existing Guidance,” for the November 2003 issue of the Journal of Taxation, “Section 409A Final Regs. Provide Comprehensive Guidance for Post-Transition Period,” for the September 2007 issue of the Journal of Taxation; is Executive Director in the Performance & Reward Practice in New York where he leads the Tax Regulatory group.  More >>
Bruce I. Hochman, Esq.
Bruce I. Hochman, B.A., University of Toronto and University of California at Los Angeles (1949); J.D., University of California at Los Angeles (1952); Graduate Certificate in Taxation, University of Southern California (1957). Assistant U.S. Attorney, Southern District of California, Tax Division (1953–1956). Hearing Officer, Department of Justice (195801968). Member: American Bar Association, State Bar of California. Fellow, American College of Trial Lawyers. Certified specialist, Criminal and Taxation Law, California Board of Legal Specialization. Principal – Hochman, Salkin and DeRoy, P.C., Beverly Hills, California, a firm specializing in federal and state taxation, corporation law and civil, criminal and tax litigation. More >>
Charlotte Hodges, CPP
Charlotte Hodges, CPP, specializes in expatriate assignments and multi-state taxation, and is a member of the American Payroll Association's Hotline Referral Service and on the Government Affairs Task Force Data Privacy and Security Subcommittee. She also is a past president of the Washington Metropolitan Area Chapter of the APA (WMAC-APA), and most recently was the Manager, Payroll Shared Services, for Northrop Grumman Corporation Information Technology in Herndon, Va.   More >>
Mark Hoffenberg
KPMG Washington National Tax office More >>
Benjamin Homo
Benjamin Homo is a Partner in the Paris office of Mayer Brown. He advises a large number of French and foreign private equity clients and corporate groups on their acquisitions, financing, and real estate transactions. He has developed a strong experience of all aspects of multi-country transactions, from tax due diligence to structuring work, including financing issues, and has been involved in most of the larger deals (above €1 billion) carried out on the French market over the past years. In his work on such transactions, Benjamin analyzes, develops, and manages complex financial models which allow him to translate multi-jurisdiction tax advice into cash flow simulations, helping his clients understand and analyze with their own tools and language the consequences of cross-border taxes on the economics of the transaction. Benjamin also advises French private equity clients with respect to their own fund structure, and he has provided structuring advice for the creation of several real estate or private equity funds. In addition, Benjamin assists corporate clients in their day-to-day tax management (tax audit/litigation, reporting tools) and in the reduction of their global effective tax rate (French and international tax planning, transfer pricing, and similar concerns). Before he joined Mayer Brown in 2004, Benjamin was a member of a major financial consulting firm’s Paris office. He is fluent in both French and English.   More >>
H. Carter Hood, Esq.
H. Carter Hood, A.B., Economics, Harvard College, 1991, magna cum laude; Master of Taxation, George Washington University School of Business and Public Management, 1995, summa cum laude; J.D., Harvard Law School, 1998, cum laude; Partner, Estate Planning and General Taxation, Ivins, Phillips & Barker, Chartered, Washington, D.C.; member Virginia Bar, District of Columbia Bar, ABA; Adjunct Professor, Georgetown University Law Center Graduate Tax Program; speaker on estate planning and taxation at ABA Annual Meeting of Section of Taxation and at Annual Real Property, Trust & Estate Law Symposia.  More >>
Andrew H. Hook, Esq.
Andrew H. Hook, CELA, CFP®, J.D., (1975), University of Virginia School of Law, is the President of the Hook Law Center. He practices in the areas of estate planning, elder law, estate and trust administration, Medicaid asset protection planning, and special needs trusts. Mr. Hook is certified as an Elder Law Attorney by the National Elder Law Foundation. He is a Fellow of the American College of Trust and Estate Counsel and a Fellow of the National Academy of Elder Law Attorneys. Additionally, Mr. Hook is the co-author of Representing the Elderly or Disabled Client, published by Thomson Reuters. He is a former President of the Special Needs Alliance, an organization of attorneys serving the needs of persons with disabilities. Mr. Hook is also a Certified Financial Planner™ professional. He is listed in the Best Lawyers of America registry. More >>
Edward B. Horahan III
Ed Horahan currently acts as of counsel to the Groom Law Group, Chartered, in Washington, D.C. A 1976 graduate of Yale Law School, he formerly served on the staff of the Securities and Exchange Commission and litigated ERISA cases while with the Solicitor's Office of the Department of Labor. In the private sector, he was a partner in the Washington offices of New York City law firms and the proprietor of his own law practice. More >>
Richard M. Horwood, Esq.
Mr. Horwood is with the law firm of Horwood Marcus & Berk Chtd. He has written extensively in legal journals and other trade publications, and has lectured throughout the United States on various business, estate, and tax-related issues. Mr. Horwood is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and is associated with numerous professional organizations, including the advisory boards of Tax Management, The Journal of Corporate Taxation, The Journal of Taxation of Investments, Personal Financial Planning, and the Chicago Estate Planning Council. He is a graduate of Colgate University and the University of Pennsylvania Law School. He also holds an M.B.A. degree in Financial Management from American University and an LL.M. in Taxation from George Washington University. Mr. Horwood was formerly with the National Office of the Internal Revenue Service in Washington, D.C.  More >>
Helen M. Hubbard, Esq.
Helen M. Hubbard, Esq., B.B.A., Texas Tech University (1975); J.D., Southern Methodist University School of Law (1987, magna cum laude); Law Clerk to the Honorable Irving L. Goldberg, U.S. Court of Appeals for the Fifth Circuit (1987-88); Tax Legislative Counsel, United States Department of the Treasury (2002-05); Partner, Baker & McKenzie LLP; member, State Bar of Texas, District of Columbia Bar, American Bar Association Section of Taxation (Council, 2006-present; Chair, Simplification Committee, 2007-present; Assistant Secretary, 2004-05; Chair, Tax Accounting Committee, 1996-98); Adjunct Professor of Law at Southern Methodist University Dedman School of Law (2006) and Georgetown University Law Center (1996-2001); Fellow, American College of Tax Counsel; Certified Public Accountant.  More >>
Joe Huddleston
Joe Huddleston; University of South Carolina; Nashville School of Law (J.D.); served as commissioner of the Tennessee Department of Revenue (1987-1995); was president of both the Federation of Tax Administrators and the Southeast Association of Tax Administrators; was chief financial officer for the Metropolitan Government of Nashville and Davidson County; was an Internal Revenue Service revenue officer, in private practice; worked at the District Attorney General's office in Cookeville, TN (1984-1987); serves on numerous state tax related boards, is a founding trustee of the Paul Hartman Tax Forum at Vanderbilt University Law School; member of the Tennessee and American Bar Associations; is the Executive Director of the Multistate Tax Commission.  More >>
Martha L. Hutzelman, Esq.
Martha L. Hutzelman, Ohio Northern University (B.A. 1979), University of Arizona (J.D. 1982); formerly, Senior Attorney, Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), Internal Revenue Service; Member of the Oklahoma, Virginia, United States Tax Court, and United States Supreme Court Bars; Chair-Elect of the American Bar Association, Tort and Insurance Practice Section, Committee on Employee Benefits; Member of American Bar Association Joint Committee on Employee Benefits; and Member of the American Bar Association Section of Taxation, Committee on Employee Benefits.  More >>


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Karen Irby, Managing Editor, State Tax and Accounting
Karen Irby, Managing Editor-State Tax and Accounting, has 20 years experience with BNA Tax & Accounting, 16 of those years specializing in state and local tax matters. She assumed management of BNA’s SALT products in 1997, products which now include the BNA Portfolios, Weekly State Tax Report, the State Tax Digest, and the Green Incentives Navigator. In 2006, she added managing editor responsibilities for the Accounting Policy and Practice Series Portfolios. She received her undergraduate degree from the University of Southern Mississippi and a Juris Doctor from Loyola University New Orleans. More >>
Karen Irby, Esq.
Karen R. Irby, Esq. is Managing Editor at BNA Tax and Accounting. More >>
Kathy Davidson Ireland, Esq.
Kathy Davidson Ireland, B.S., Lebanon Valley College (1977); J.D., Order of the Coif, Marshall-Wythe School of Law, College of William & Mary; Executive Editor for Student Contributions, William & Mary Law Review (1980), LL.M., Labor Law, The National Law Center, George Washington University (1982); member: District of Columbia Bar, Maryland Bar. More >>


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C. Leonard Jacobs, Jr.
C. Leonard Jacobs is a project manager, Tax Operations, with Intuit Corp., in Reno, Nev. Previously he has held payroll-related positions with McDonnel Douglas and Boeing, and more recently with Sage Software and the former FLS, Inc. He is a past chair of the Communications Subcommittee of the IRS Information Reporting Program Advisory Committee.  More >>
Henry Jaenicke
Henry R. Jaenicke, A.B., Dartmouth College, 1956; M.B.A., The Wharton School, 1958; Ph.D., University of Pennsylvania, 1963; C.P.A., District of Columbia (inactive); C. D. Clarkson Emeritus Professor of Accounting, Drexel University, Philadelphia; co-author of the Tenth, Eleventh, and Twelfth Editions of Montgomery’s Auditing; author, articles on accounting and auditing; co-author, chapter on revenue and receivables in several editions of the Accountants’ Handbook; consultant and expert witness on accounting and auditing issues.  More >>
Craig L. Janes, CPA
Craig L. Janes, Principal, National Director of Estate, Gift and Trust Services, Deloitte & Touche. B.S., Accounting, Utah State University (summa cum laude, valedictorian) (1985); M.P.A., University of Texas at Austin (1988). Certified Public Accountant, Texas. Member, AICPA. Editorial Board, Estate Planning (WG&L). Frequent writer and speaker on estate and post mortem planning and estate administration topics. More >>
Patricia Januszewski
Ernst & Young LLP's Business Tax Compliance division More >>
Carol H. Jewett, Esq.
Carol H. Jewett, Esq., Rice University, B.A.; University of Texas at Austin, J.D. Ms. Jewett was admitted to Texas in 1975. She is currently an attorney with Vinson & Elkins LLP in Houston, TX and practices in the areas of ERISA and employee benefits. More >>
J. Walker Johnson, Esq.
J. Walker Johnson; Georgetown University Law Center, LL.M., Taxation, 1984; The University of Kansas School of Law, J.D., 1978, William L. Burdick Prize, Senior Articles Editor, Kansas Law Review, Order of the Coif ; Cornell University, B.A., 1975. Since 1987, Mr. Johnson has served as an Adjunct Professor of Law in the Graduate Tax Program at the Georgetown University Law Center and teaches a course entitled Taxation of Financial Institutions and Products, which covers the taxation of life insurance companies, property/casualty insurance companies, banks and thrifts, RICs, REITs, REMICs, captive insurance, and financial products;  is currently a partner in the Washington office of Steptoe & Johnson  LLP, where he is a member of the Business Solutions Department. Johnson’s practice focuses on tax controversies and tax litigation, and tax planning. More >>
Susan Jones
Ms. Jones, formerly Vice President – Client Resource Group for DuCharme, McMillen & Associates Inc., is a state tax consultant practicing in Naples, Florida. She also previously served as Director of State & Local Taxes for PepsiCo Inc. While at PepsiCo, Susan was responsible for all state and local tax matters for this Fortune 15 company. She received her B.A. in Environmental Science from the University of Virginia and her Masters in Taxation from Virginia Commonwealth University (Dean's Scholar). Susan has served on the Executive Committee of COST and the state tax committee of Tax Executives Institute. Currently, she serves on the Finance and Tax Committee of the Florida Chamber of Commerce, and is Chair of the State Tax Committee of the FICPA. She also is a consulting editor for Interstate Tax Insights. She has been a frequent lecturer at national tax symposiums and has published several articles on various state tax issues.  More >>
Warren Joseph, Esq., Federal Tax Law Editor
Warren M. Joseph, Esq. is a Federal Tax Law Editor at BNA Tax & Accounting where he specializes in energy and natural resources tax issues.  Warren came to BNA in 2005 after retiring from the IRS Office of Chief Counsel.  He has an A.B. from Colgate University, a J.D. from Georgetown University Law Center, and is a member of the Maryland bar. He is a contributing editor for the Weekly Report. More >>
Geraldine Josephina, Esq.
Geraldine C. Josephina, graduated in Dutch tax law from the University of Leiden, The Netherlands (1990); senior tax law practitioner, Loyens & Loeff, Curaçao, rendering advice on Netherlands Antilles and Aruba tax matters.  More >>


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Gerald A. Kafka, Esq.
Gerald A. Kafka, B.S., Wheeling Jesuit University, 1972, J.D., University of Cincinnati College of Law, 1975, LL.M (Taxation), Georgetown University Law Center, 1979; Partner, Latham & Watkins LLP, Washington, DC; member of District of Columbia Bar; author of treatise (Litigation of Federal Civil Tax Controversies) and multiple articles and monographs on tax controversy topics; regular speaker on tax controversy topics, including ALI-ABA programs and as adjunct professor at Georgetown University Law Center. More >>
Gil Won Kang
Gil Won Kang is a director with Deloitte Anjin global transfer pricing group specializing in APA and competent authority negotiation matters. More >>
Jared Kaplan, Esq.
Jared Kaplan, University of California at Los Angeles (A.B. 1960), Harvard University (LL.B. 1963); member, Illinois Bar. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association.  More >>
Madhvi Kapur
PricewaterhouseCoopers, San Francisco More >>
Deborah Karet
Deborah Karet is a senior manager in KPMG's Washington National Tax's Excise Tax Practice and a former senior attorney in the Excise Tax Branch in the IRS Office of Associate Chief Counsel (Passthroughs and Special Industries). More >>
Jessica L. Katz, Esq.
Jessica L. Katz, B.S. Princeton University (1988); J.D. Columbia University School of Law (1992); Adjunct Professor of Law, Georgetown University Law Center (2001-2002).  More >>
Lawrence P. Katzenstein, Esq.
Lawrence P. Katzenstein, Harvard Law School (J.D., 1972), Washington University (A.B., 1969); adjunct professor at the Washington University School of Law for both estate and gift taxation and fiduciary income taxation; member of Missouri Bar, American Bar Association Section of Taxation, Bar Association of  Metropolitan St. Louis and American College of Trust and Estate Counsel;  former chair of the American Bar Association Tax Section Fiduciary Income Tax Committee, current chair of several Tax Section charitable planning subcommittees,  fellow of the American College of Trust and Estate Counsel; listed in Best Lawyers in America in the trusts and estates category; currently with Thompson Coburn, LLP.  More >>
Akemi Kawano, Esq.
Akemi Kawano, B.M., The Julliard School (1989), M.M., The Julliard School (1991), D.M.A., Manhattan School of Music (1999), J.D., with Honors, George Washington University Law School (2002); associate in the Washington, D.C. office of Alston & Bird LLP; serves as general counsel of the Japan America Society of Washington, D.C. More >>
Marianne R. Kayan
Marianne Kayan served as an associate attorney with two Maryland law firms where she concentrated on estate planning, estate administration and tax. Marianne excels and enjoys working with a diverse group of clients, including non-US citizens, couples with young children, families with complex dynamics, nontraditional families, retirees, entrepreneurs and established business owners. Marianne is affiliated with Real Property, Trust and Estate Law Section; Publications Committee 2009-2010; Fellow to the Section 2007-2009; Fiduciary Income Tax Group’s International Tax Planning Committee; Tax Section; Young Lawyers Section, American Bar Association, Estates, Trusts and Probate Section, District of Columbia Bar; Estate and Trust Law Section, Maryland Bar Association; Estate and Trust Law Section, Montgomery County Bar Association, Society of Financial Services Professionals. Ms. Kayan is currently with  Buchanan Ingersoll & Rooney PC, Washington, D.C. More >>
Deborah Keisner
Deborah Keisner, Ph.D. economist, is a manager in DeLoitte Tax LLP's New York office. More >>
Gail S. Keller
Gail S. Keller reported on state and local tax issues in Prince William County, Va., for more than a decade, ultimately publishing and managing her own newspaper, which grew to a weekly circulation of almost 40,000. She also has worked for Rep. Jack Brooks (D-Texas) and Rep. Silvio Conte (R-Mass.) covering federal legislation, and joined BNA in 1999 as a copy editor on the Daily Tax Report staff. More >>
Victoria Eve Kelly, Esq.
Victoria Eve Kelly graduated cum laude from Barnard College (Columbia University) in 1978 with a B.A. in political science, and received a J.D. from Duke Law School in 1981. Her professional experience includes law, finance and taxation, and she publishes frequently in these areas.  More >>
Cheryl Kemp, Esq.
Cheryl Kemp, B.S., University of Utah (1976); J.D., University of Denver (1982); LL.M. in Taxation, New York University (1987), licensed Certified Public Accountant in State of New York. More >>
Kevin N. Kemp, Esq.
Kevin N. Kemp, B.A., University of Utah (1976); J.D., Georgetown University Law Center (1979); LL.M. in Taxation, New York University (1983); member, Colorado and New York State Bars.  More >>
David E. Kenty, Esq.
David E. Kenty, College of Wooster (B.A. 1967), Harvard Law School (J.D. 1970). More >>
Megan Kirmil
Megan Kirmil; B.A., University of North Carolina at Chapel Hill, with highest distinction, 1999; J.D., University of Virginia School of Law, 2002. Articles Review Editor for the Virginia Tax Review at University of Virginia Law School. Authored "Truly a Wolf, or Just a Sheep in Wolf's Clothing? The Active Financing Exception to Subpart F," Virginia Tax Review (Spring 2002). Admitted to District of Columbia Bar. Ms. Kirmil is currently with Miller & Chevalier and her practice focuses on federal income tax planning and controversy, including transfer pricing issues, general business and energy credit issues, tax accounting issues, valuation issues, and tax-exempt organizations. She has extensive experience successfully representing large multinational corporate clients before the Internal Revenue Service (IRS) National Office and resolving federal income tax controversies at the audit level, at IRS Appeals, and in court. Her tax-exempt practice includes the representation of trade associations and non-profit health providers. More >>
Joe Kirwin
Joe Kirwin is the Brussels Staff Correspondent at BNA Tax and Accounting's Accounting Policy & Practice Report. More >>
Martha A. Klasing, CPA
Martha A. Klasing, B.S., Southern Illinois University — Carbondale; Master of Accounting (Taxation), University of Missouri – St. Louis; Partner, KPMG LLP; Certified Public Accountant; member, American Institute of Certified Public Accountants; contributor: Tax Management International Journal; International HR Journal; Tax Management Compensation Planning Journal; frequent speaker on international tax issues and developments.  More >>
James Kleier
Mr. Kleier is a graduate of Thomas More College (B.A. 1976) and the University of Kentucky College of Law (J.D. 1979). He was Survey and Comments Editor of the Kentucky Law Journal and a member of the Order of the Coif. More >>
James P. Klein, Esq.
James P. Klein, J.D., Columbia University Law School (1972), LL.M. in taxation, New York University Law School (1979), B.A., Fordham University (1968); member, New York State Bar; member, past chair, Employee Benefits Committee, Section of Taxation, American Bar Association; member, past chair, Employee Benefits Committee, Tort and Insurance Section, American Bar Association; member, Tax Management Advisory Board; founding member and past chair, International Pension and Employee Benefits Lawyers Association (IPEBLA). Mr. Klein is currently with Pillsbury Winthrop Shaw Pittman LLP in New York City, NY.  More >>
Michael J. Kliegman, Esq.
Michael J. Kliegman, A.B., University of Pennsylvania; J.D., Boston University School of Law, LL.M. (Taxation), Georgetown University Law Center; member: American Bar Association, Tax Section (Corporate Tax Committee; Task Force on Acquisitions Involving S Corporations); New York State Bar Association, Tax Section (Committee on Reorganizations); formerly, Internal Revenue Service, Office of Chief Counsel, Reorganization Branch (1981–85), Group Chief (1984–85).  More >>
Daniel C. Knickerbocker, Jr.
Daniel C. Knickerbocker, Jr., (Deceased), A.B., Syracuse University (1940); J.D., Cornell University (1950); Advanced Management Program, Harvard University Graduate School of Business Administration (1969). Member of the New York and Massachusetts Bars. Member, American Bar Association; Association of the Bar of the City of New York; American Law Institute; Association of Life Insurance Counsel; Society of American Law Teachers. More >>
Michael Knight
Michael Knight; Fairfield University, 1973, degree in marketing; University of Bridgeport, MBA. Mr. Knight is a frequent speaker at small business planning forums and has appeared before the U.S. Congress and the Internal Revenue Service (IRS) on small business issues such as Sec. 83 and 2036 repeal, the unavailability of capital, and independent contractor hearings. He most recently (1997) chaired the New York State Society of CPA's Task Force on the Commission for Restructuring the IRS and testified in Washington before the national commission. He has appeared on CNBC, MSNBC, and WBIZ and is regularly interviewed by business publications including the Wall Street Journal, Inc. Magazine, Money magazine, Accounting Today, Business Week, USA Today, Journal of Taxation, and the Tax Adviser. Mr. Knight is a member of The American Institute of Certified Public Accountants, the Connecticut Society of Certified Public Accountants, the New York State Society of Certified Public Accountants, the Association of Certified Fraud Examiners, and the National Association of Certified Valuation Analysts. Currently serves as Principal, Michael J. Knight & Company, CPAs. More >>
Peter Knutson
Peter H. Knutson, B.B.A., University of Wisconsin – Madison, 1957; M.B.A., University of Wisconsin – Madison, 1960; Ph.D., University of Michigan – Ann Arbor, 1965; Certified Public Accountant, Wisconsin, 1960; Associate Professor Emeritus of Accounting, the Wharton School of the University of Pennsylvania; member AICPA, AAA and CFA Institute.  More >>
Albin Koch
Mr. Koch is with the law firm of Horgan, Rosen, Beckham & Coren, located in Tolucam Lake, California. Mr. Koch is an Adjunct Professor at Golden Gate University and serves on the Tax Management Inc. Estates, Gifts, and Trusts Advisory Board. He received a B.A. from Yale University and J.D. from Harvard Law School. More >>
Neal Kochman, Esq.
Neal M. Kochman, Esq. is with Caplin & Drysdale, Chartered in Washington, D.C. and is a frequent contributor to BNA's International Journal. More >>
Alexander Kogan
Alexander Kogan, Ph.D., Computer Science, USSR Academy of Sciences; B.S./M.S., Operations Research, Phystech—Moscow Institute of Physics & Technology (Honors). Dr. Kogan received the Research and Service Awards of the American Accounting Association's Artificial Intelligence/Emerging Technologies Section. He is a member of the American Accounting Association's Institute for Operations Research and the Management Sciences. As professor of Accounting and Information Systems at the Rutgers Business School, Dr. Kogan is a frequent presenter at conferences and author and co-author of articles in prestigious journals. More >>
Adil K. Kotwal
Adil K. Kotwal, B.Com, F.C.A., Bachelor of Commerce, University of Bombay (1978), Fellow of the Institute of Chartered Accountants of India. He joined the firm in 1978 and is currently the Managing Partner and partner responsible for the firm's international and corporate finance practice. He has served as visiting faculty with the University of Bombay teaching Accountancy and Taxation. More >>
Barry Kozak
Barry Kozak, B.S., University at Albany – State University of New York, 1994; J.D. and LL.M. in Employee Benefits, The John Marshall Law School in Chicago, 2000; M.P.P., The University of Chicago Harris School of Public Policy Studies, 2009; Enrolled Actuary, US Joint Board for the Enrollment of Actuaries, 1995; Chartered Financial Consultant, The American College, 1996; Associate Director of the graduate Employee Benefits programs and Adjunct member of the faculty, The John Marshall Law School, Chicago, Illinois; current leadership positions in the American Bar Association Section of Taxation, the Chicago Bar Association, the American Society of Pension Professionals and Actuaries, and the Association of American Law Schools Section on Employee Benefits; speaker on employee benefits issues; author, 353-4th TM, “Employee Benefits Plans and Issues for Small Employers,” a legal textbook on employee benefits law, co-editor and lead contributing author of a CPA’s guide to retirement plans for small employers, and contributions to several American Bar Association publications. More >>
Donald D. Kozusko, Esq.
Donald Kozusko, B.A., Villanova University, 1967; J.D., Harvard University, 1970; Managing Partner, Kozusko Harris Vetter Wareh LLP; member District of Columbia Bar, ABA, ACTEC; speaker and author on international and domestic tax and trust law issues, including contributions to law reviews and American Bar Association publications. More >>
Heinz-Klaus Kroppen
Prof. Dr. Heinz-Klaus Kroppen, LL.M., Master of Laws, University of Cologne, Ph.D.in Law, University Cologne, 1987, Master of Laws (LL.M., company and tax law), Georgetown University, Washington D.C., 1989; Managing Partner for tax, Deloitte Germany, Düsseldorf, Head of Deloitte Touche Tohmatsu’s EMEA Transfer Pricing Group; professor of international tax law at the Ruhr-University Bochum, member of tax board of the American Chamber of Commerce in Germany, member of the board of the German International Fiscal Association (IFA), member of EU Joint Transfer Pricing Forum; editor and co-author of the leading German publication on transfer pricing, Handbuch Internationale Verrechnungspreise, co-author of the German chapter in the IBFD’s loose-leaf publication, The Tax Treatment on Transfer Pricing, and in Robert Feinschreiber’s book, Transfer Pricing International, editor and co-author of DBA-Kommentar, a leading German publication on double-taxation treaties, author of numerous articles and frequent speaker on seminars.  More >>
Keith Kruger
Keith H. Kruger, CPA, is a Senior Manager at KPMG LLP in Stamford, Connecticut. Mr. Kruger is also a member of the firm's state and local tax practice. A graduate of the University of Connecticut, Mr. Kruger is a member of the American Institute of Certified Public Accountants and the Connecticut Society of Certified Public Accountants.  More >>
Michael G. Kushner, Esq.
Lord LLP
Michael Kushner is a partner in the New York office of Locke Lord LLP. He has extensive experience advising corporate and other business clients on a wide range of domestic and cross-border corporate, tax, transactional and compensation matters, including mergers and acquisitions for both private and public companies, cross border transactions including corporate inversions, domestic and international taxation, joint ventures, strategic alliances, securities, debt and equity finance, fund formation, capital markets, private equity, employee benefits and executive compensation. His inter-disciplinary approach and broad range of transactional experience enables him to take a holistic approach to counseling clients, advising on the impact of transactions on all aspects of a client's domestic and overseas business operations. He is a member of the Firm's corporate, tax, mergers and acquisitions, employee benefits and executive compensation, capital markets, international, private equity and Asia practice groups.Mr. Kushner's clients include public and private companies, tax-exempt organizations and governmental entities. He advises companies with multinational operations with respect to transactions involving entities in the United States, United Kingdom, European Union, Japan, China, Latin America and the Middle East. He has advised extensively on cross-border investment and transactions between the United States and China.Mr. Kushner has recognized experience in compensation and employee benefits matters, including ERISA, executive compensation, deferred compensation, funded and unfunded pension and health and welfare benefit plans, plan design and compliance, benefits aspects of domestic and cross-border mergers and acquisitions, pension investment, private equity compensation, ERISA fiduciary issues, domestic and international compensation, stock, stock option and other equity and incentive based compensation arrangements, compensation for expatriate employees and executives and corporate governance. More >>
Kalle Kylakallio
Kalle Kyläkallio, LL.B., 1993 (University of Lapland), Varatuomari, 1995 (“lawyer trained in the court”),Address: Susiluoto Attorneys-at-Law Ltd, Uudenmaankatu 16 B, 00120 Helsinki, Finland, Tel:+358 9 6869 110, Fax: +358 9 6869 1169 More >>


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Christopher P. La Puma, Esq.
Christopher P. La Puma, A.B., Stanford University (1991); J.D., magna cum laude, Georgetown University (1996); Order of the Coif; Editor, The Tax Lawyer (1995); LL.M. (Taxation), with distinction, Georgetown University (2001); Law Clerk to U.S. Tax Court Judge David Laro (2000); co-author: “Final TEFRA Audit and Litigation Regs. Issues as IRS Intensifies its Focus on Partnership Audits,” 95 J. Tax'n 261 (Nov. 2001); author: “Massachusetts Tax and Subsidy Scheme Violates Commerce Clause: West Lynn Creamery, Inc. v. Healy,” 48 Tax Law. 641 (Winter 1995); member, American Bar Association, Section of Taxation, Committee on Court Procedure; member, bars of the District of Columbia, California, U.S. Tax Court, and Court of Federal Claims. More >>
Steven Lainoff
Steven R. Lainoff is with KPMG LLP in Washington, DC and is a frequent contributor to BNA's International Journal. More >>
Ron M. Landsman, Esq.
Ron M. Landsman, University of Michigan (B.A. 1970), University of Michigan Law School (J.D., magna cum laude, 1974); admitted to practice in Maryland, District of Columbia, and before U.S. Supreme Court; Fellow and founding member of American Academy of Elder Law Attorneys; Chairman, Maryland State Bar Association Elder Law Section (1997–98); regularly writes for The Elder Law Report and the Journal of Asset Protection.  More >>
Andrea M. Lane, Esq.
Andrea M. Lane; B.S. Acc., University of Florida; J.D., The George Washington University Law School; LL.M., New York University School of Law; Associate, Alston & Bird LLP (2001-present); Member, American Bar Association (Section of Taxation); Co-author of articles appearing in the Journal of Taxation, the Journal of Financial Instruments and the International Tax Review; Admitted to the bars of Virginia and the District of Columbia; Licensed as a certified public accountant in Virginia. More >>
Brian J. Lane, Esq.
Gibson, Dunn & Crutcher.
Brian J. Lane is a partner in the Washington, D.C. office of Gibson, Dunn & Crutcher. Mr. Lane focuses on securities regulation and disclosure issues and sophisticated capital markets counseling. He represents U.S. and foreign clients in proxy contests, complex mergers and acquisitions, public and private offerings and corporate governance matters. Mr. Lane received his law degree in 1983 from the American University, Washington College of Law. He has served as an adjunct professor of law at Georgetown University Law Center. Before joining Gibson, Dunn & Crutcher, Mr. Lane served at the Securities and Exchange Commission (SEC) for 16 years, where he held a variety of positions. Mr. Lane served as Director of the Division of Corporation Finance, Counsel to Chairman Arthur Levitt, Counsel to Commissioner Richard Roberts, and staff attorney with the Corporation Finance and Market Regulation Divisions. More >>
Michael B. Lang
Professor Michael B. Lang was the founding Director of Chapman University School of Law's Tax LL.M. Program. A graduate of Harvard and the University of Pennsylvania Law School, where he was elected to the Order of the Coif, he is a member of the Pennsylvania and Illinois Bars and practiced in Chicago and Philadelphia. He has taught at nine law schools, at both the J.D. and LL.M. level, including Utah, Washington University (St. Louis), Loyola (Los Angeles), Miami and San Diego. His extensive work with the ABA Section of Taxation has included chairing its Committees on Teaching Taxation and Standards of Tax Practice. He has also been an active member of the Section's Task Force on Patented Tax Strategies and is an elected Fellow of the American College of Tax Counsel. Professor Lang's publications range from articles in leading tax periodicals, such as The Tax Lawyer, Tax Law Review, Florida Tax Review and Tax Notes, and law reviews to a treatise on Federal Tax Elections (with Colleen Khoury) and two decades of compiling the Index to Federal Tax Articles (with Isa Lang). He is a co-author of a textbook, Federal Tax Accounting, for graduate tax students, which was published in 2006, and a textbook, The Regulation of Tax Practice, to be published in 2010.  More >>
Stanley I. Langbein
Stanley I. Langbein, Yale College, A.B. (1970); Harvard Law School, J.D. (1973). Professor, University of Miami School of Law. Professor Langbein served as law clerk to Judge John Minor Wisdom of the U.S. Court of Appeals for the Fifth Circuit, as an associate attorney with law firms in Washington, D.C., and as attorney/advisor in the Office of International Tax Counsel of the United States Department of the Treasury. He also served as senior tax partner of a large law firm in Buffalo from 1985-1987.  More >>
Daniel S. Lange
Daniel S. Lange, B.B.A., 1981, M.S., taxation, 1983, University of Wisconsin; managing partner, U.S. International Tax practice, Deloitte Tax LLP, 2002–present; tax partner, International Tax Specialty Team, Arthur Andersen, Milwaukee, Wisconsin, 1992-2002, manager, 1986-1991, staff, 1983-1985; member AICPA, WICPA; speaker, international tax issues; author, numerous articles on international tax issues. More >>
Franklin C. Latcham, Esq.
Frank Latcham is a graduate of the University of Washington (1943) and received his legal education at the University of Washington (LL.B. 1944) and Yale University (J.S.D. 1951). He taught at Case–Western Reserve University Law School from 1948 to 1954. He became an associate of the firm of Morrison & Foerster in 1954, a partner in 1961, and Senior of Counsel in 1986. Mr. Latcham is a past chairman of the Committee on State and Local Taxes of the ABA Section of Taxation and of the Committee on Standards of Tax Practice. He has written extensively in the field of state and local taxation and co–authored (with Prentiss Willson, Jr.) “Franchise and Corporation Income Taxes,” in California Taxes (California Continuing Education of the Bar, 1987). He lectures regularly and has spoken at the University of Southern California Tax Institute, the Georgetown University Institute on State and Local Taxation, and the New York University Institute on State and Local Taxation. He is Chairman of the Advisory Board for the Tax Management Multistate Tax Portfolio Series and is Adjunct Director, Institute of Governmental Affairs, University of California, Davis, California. Mr. Latcham has also been in charge of state and local tax cases in all California administrative agencies and in all California courts, federal courts, administrative agencies, courts in other states, and before the United States Supreme Court. More >>
Bob Laux
Bob Laux is the Senior Director of Financial Accounting and Reporting at Microsoft Corporation.  Mr. Laux is responsible for Microsoft’s financial accounting, including interacting with and responding to accounting standard setters on numerous issues.  Financial accounting responsibilities include responding to GAAP questions and issues within Microsoft.  He is also responsible for Microsoft’s comment letters on new accounting pronouncements and representing Microsoft at standard setters’ public roundtables.  Prior to joining Microsoft in 2000, Bob was an Industry Fellow at the Financial Accounting Standards Board (FASB) where he was responsible for coordinating the activities of the Emerging Issues Task Force (EITF).  Bob has BA in Accounting from Michigan State University and a MBA in Finance from the University of Houston. More >>
Matthew Lay
Matthew Lay is a Director at Deloitte Tax LLP and a contributor to BNA Tax & Accounting's Real Estate Journal. More >>
Michael P. Layden
Michael P. Layden, B.S., Marquette University, 1990; Tax Senior Manager, Deloitte Tax LLP, Hartford, Connecticut, and Washington, D.C. (1997-1998); speaker on international tax issues.  More >>
Werner Lederer
Werner Lederer, University of Zürich (lic. iur., 1988); Swiss Certified Tax Consultant; member, Swiss Institute of Certified Accountants and Tax Consultants, International Fiscal Association, International Bar Association.  More >>
Carolyn Lee
Carolyn Joy Lee is a partner in the tax law firm of Jones Day in New York, New York. Previously, she was a partner at Roberts & Holland LLP. She has developed a broad and diverse practice dealing with state and local tax issues affecting corporate mergers and acquisitions, asset and business line acquisitions and dispositions, and sophisticated financing techniques. Her active involvement in the establishment of the New York City Tax Appeals Tribunal has given her broad knowledge of the tax dispute resolution process in New York, and she has an active audit, controversy and litigation practice. She has served as the Chair of the Tax Section of the New York State Bar Association. She received a B.A. cum laude from Johns Hopkins, and her J.D. from Columbia University School of Law in 1980, where she was a Stone scholar. More >>
Gary R. Lee
Gary R. Lee, B.A., cum laude, University of Connecticut; J.D., McGeorge School of Law, University of the Pacific; L.L.M. in taxation, Boston University School of Law; Member California State Bar; Member Massachusetts State Bar; Certified Public Accountant (CPA); Certified Financial Planner (CFP); field experience as an Advanced Sales Attorney advising on life insurance purchases; Author/Co-author of various life insurance articles in tax publications; Speaker at various life insurance forums. Currently in practice with Sterling Resources, Ltd., of Hingham, Massachusetts. More >>
William S. Lee
William S. Lee; 1979 - L.L.M., Taxation, New York University School of Law1975 - LL.B., University of Texas School of Law; 1972 - B.B.A., Accounting and Finance, University of Texas. Mr. Lee’s 30 years of tax controversy experience includes the representation of individuals, trusts, estates, partnerships, corporations, and other entities in IRS examinations, Appeals Office proceedings, and in litigation. Bill strives to resolve tax controversies successfully as efficiently as possible for the client (i.e., at the lowest level possible), but has also litigated cases in U.S. Tax Court, the Court of Federal Claims, and U.S. District Courts around the country.Bill began his professional career in the Tax Department of a “Big Eight” accounting firm and is a certified public accountant. Bill has been a partner in the Tax Department of Fulbright & Jaworski L.L.P. since 1985.Fulbright & Jaworski LLP More >>
Corey Lehr, CPP
Corey Lehr, CPP, director of payroll compliance and administration for the University of Cincinnati, is also a past president of the American Payroll Association. He has served previously as an APA Director and Vice President. In 1991, Corey was honored as the first recipient of the Ohio Outstanding Payroll Professional of the Year Award.   More >>
Brian D. Lepard
Brian D. Lepard is Associate Professor of Law at the University of Nebraska College of Law, where he has taught the basic course on taxation and courses on the international aspects of U.S. income taxation, the corporate tax, tax policy and business planning. He has published an article on the arm's length standard and is the principal co-author of BNA's Health Law & Business Portfolio No. 2000, Unrelated Business Income Tax Issues in Health Care (1996). Before becoming a professor of law he worked for six years as an associate at the Philadelphia law firm of Dechert Price & Rhoads, where he practiced tax law with an emphasis on the international aspects of U.S. income taxation and the taxation of exempt organizations. More >>
Patrick Leslie, Esq.
Patrick S.  Leslie, Esq. is an International Tax Editor for BNA Tax & Accounting, and is a contributing editor for the Weekly Report. More >>
Howard J. Levine, Esq.
Howard J. Levine, B.A., Hunter College (1969); J.D., State University of New York at Buffalo (cum laude, 1972); LL.M. (Taxation), Georgetown University Law Center (1976); attorney and assistant branch chief, Office of Chief Counsel, Internal Revenue Service (1972-1976); adjunct lecturer in Real Estate Taxation, American University Law School (1980-1982); adjunct professor, The George Washington University Law School and Georgetown University Law Center LL.M. Tax Programs (1982-1993); contributing editor, The Journal of Real Estate Taxation; Tax Management Distinguished Author (2000); member, Advisory Board, Tax Management International Journal; member, Advisory Board, CCH Journal of Taxation of Global Transactions; author, 936 T.M., U.S. Income Tax Treaties — The Limitation on Benefits Article; partner, Roberts & Holland LLP, Washington, D.C. and New York, N.Y.; member, American Bar Association (Chairman, Committee on Sales, Exchanges and Basis, and Subcommittee Chairman, Like Kind Exchanges, Tax Section 1990-1994), New York Bar, District of Columbia Bar, International Fiscal Association. More >>
Jay Levine
Ernst & Young LLP's Business Tax Compliance division More >>
Richard A. Levine, Esq.
Richard A. Levine, B.S., Economics, University of Pennsylvania (1964); J.D., Harvard Law School (1967); L.L.M., New York University (1968); member, New York, U.S. Tax Court, Court of Federal Claims, U.S. Supreme Court, U.S. Court of Appeals (Second Circuit), U.S. District Court, and Southern and Eastern Districts of New York Bars; editor, Harvard Law Review, 1965-1967; editor-in-chief, Roberts & Holland, Annotated Tax Forms — Practice and Procedure (3d ed.); co-author, “Tax Court's Revised and Expanded Partnership Rules Leave Questions Open,” 69 Journal of Taxation 164 (Sept. 1988); member, The Association of the Bar of the City of New York, New York State and American Bar Associations (Sections on Taxation; Litigation); contributor, Journal of Taxation and other tax periodicals.  More >>
Jack B. Levy, Esq.
Jack B. Levy, Partner, Balch and Bingham LLP, Birmingham, AL; New York University School of Law, LL.M., in Taxation, 1977; Emory Law School, J.D., 1976; Emory University, B.A., 1973. He is admitted to Alabama and Georgia. Mr. Levy concentrates his practice in the areas of employer resources, employee benefits and executive compensation, corporate and business, health care, taxation and estate and trust planning.  He represents numerous closely held businesses, professionals and professional corporations and negotiates and closes sales of professional practices and closely held business practices.  He also lectures on issues relating to pension and welfare benefits as well as health care matters. He is listed in The Best Lawyers in America, 1995 Edition - Present (Employee Benefits Law); 2007 Edition (Corporate Law); 2008 Edition (Healthcare Law), and is a member of the American Health Lawyers Association; Southern Employee Benefit Conference; American Bar Association, Tax Section; Alabama State Bar, Tax Section; Alabama Profit Sharing Council; Alabama Super Lawyers, 2009. More >>
David Lewis
David Lewis, senior consultant to Deloitte Touche Tohmatsu's specialist Transfer Pricing group in Australia; former ATO Assistant Commissioner and Competent Authority. More >>
Toni Lewis
Toni L. Lewis, B.S., Illinois State University; Illinois CPA; speaker on numerous occasions, including at programs sponsored by the Tax Executives Institute, the California Society of CPA's and the Institute of Property Taxation; member, California Society of CPAs, Institute of Property Taxation, Orange County Business Council, Newport Harbor Chamber of Commerce.  More >>
Justin Liebenberg
Justin Liebenberg is the Director of International Tax Services at Ernst & Young, South Africa. Justin specialises in corporate tax law advising on domestic and international issues. Justin was previously head of tax at Grant Thornton in Johannesburg and assistant head of tax at Cliffe Dekker Hofmeyr, one of the largest business law firms in South Africa. He has a combination of legal, tax and accounting qualifications and is often published in the financial press in South Africa. More >>
Edward H. Lieberman, Esq.
Edward H. Lieberman, B.A., C.C.N.Y.; J.D., Brooklyn Law School; LL.M., London School of Economics; member, The District of Columbia and New York Bars and the American and International Bar Associations; formerly, Tax Law Specialist, IRS Corporation Tax Branch; author: “The Foreign Sales Corporation Issues and Answers Under the Temporary Regulations,” Tax Mgmt. Intl. J., March, 1985; “Analysis of the Foreign Sales Corporation — Temporary Regulations,” Tax Mgmt. Memo., February, 1986; “Foreign Sales Corporations — The Shape of Regs. to Come,” Tax Mgmt. Intl. J., January, 1987; and “Foreign Sales Transactions: A Prognosis for 1987,” Tax Mgmt. Memo., February, 1987. Member, IRS Commissioner's Advisory Group 1995–1996. More >>
Howard M. Liebman, Esq.
Howard M. Liebman, A.B. (summa cum laude), Colgate University (1974); A.M. (with distinction), Colgate University (1975); J.D. (cum laude) Harvard Law School (1977); Member, District of Columbia Bar and “B” List of the French-speaking Brussels Bar; Belgian Member, Tax Management International Forum; Contributing Editor, European Taxation; Editorial Advisory Board, Practical European Tax Strategies; Chairman, Legal & Taxation Committee, American Chamber of Commerce in Belgium.  More >>
Stephanie Lipinski Galland
Stephanie Anne Lipinski Galland, B.A., Christopher Newport University, 1986; J.D., College of William and Mary, 1989, Emphasis on Taxation; Of Counsel, Thompson Coburn LLP, Washington, DC; member District of Columbia Bar, Virginia Bar, ABA, ABA/NCCUSL, Georgetown Law Center State and Local Tax Advisory Board, BNA State and Local Tax Advisory Board, CCH State and Local Tax Advisory Board; speaker on state and local tax issues; author, articles on taxation issues and Primary Editor of State and Local Tax Lawyer.    More >>
Michael Lippman
Michael H. Lippman is a managing director with Alvarez & Marsal Taxand, LLC, providing planning, consulting, and controversy services to many of the country's largest corporations. Prior to joining A&M, Mr. Lippman was the National Partner in Charge of State and Local Tax Services for KPMG LLP. Mr. Lippman sits on a number of boards, including the State and Local Taxation Committee of the American Institute of Certified Public Accountants, the Georgetown Institute Advisory Board, the Advisory Board to the Vanderbilt School of Law Paul J. Hartman State and Local Forum, the New York University's State and Local Taxation Advisory Board. He received his B.S. in accounting from the University of North Carolina and an M.S. (Taxation) from Georgetown University, graduating both as valedictorian.  More >>
Margo Lipscomb, Esq.
Margo J. Lipscomb, Esq. is a BNA Tax & Accounting Editor for Foreign Income Tax, the Financial Planning Journal, the International Journal and the Washington Tax Review. More >>
Henry J. Lischer, Jr.
Henry J. Lischer, Jr., University of Iowa (B.B.A., 1967; J.D., 1970); New York University (LL.M. in Taxation, 1974); Judge Advocate, U.S. Marine Corps, 1970–73; Associate, Lillick, McHose & Charles, Los Angeles, California, 1974–75; Professor of Law, University of Alabama, 1975–78; Professor of Law, Southern Methodist University, 1978–present; Counsel, Malouf Lynch Jackson & Swinson, Dallas, Texas, 1982–84, 1985–present; Professor-in-Residence, Office of Chief Counsel, Internal Revenue Service, Washington, D.C., 1984–85; Fellow, American College of Tax Counsel; Academic Fellow, American College of Trust and Estate Counsel.  More >>
Josephine S. Lo, Esq.
Josephine Lo, J.D., cum laude, Georgetown University, 1988; M.Ed. and M.A., counseling psychology, Columbia University, 1981 and 1982; B.A., sociology, magna cum laude, Mississippi University for Women, 1979; tax partner, Pillsbury Winthrop Shaw Pittman LLP; member, DC Bar, Maryland Bar, ABA; speaker on low-income housing tax credit, historic rehabilitation tax credit, and new markets tax credit.  More >>
Lloyd Looram
LLOYD JAMES LOORAM, CPA, B.B.A., Manhattan College, 1968.  Managing Director, The Looram Consulting Group, Inc., a state and local tax consulting firm founded in 1991 with offices in Palm Beach Gardens, Florida that specializes in resolving complex state and local tax controversies; speaker at state and local tax seminars, institutes and symposia sponsored by New York University, the Institute for Professionals in Taxation, the Tax Executives Institute, the Council on State Taxation, the Federation of Tax Administrators, and, the Florida society of CPA’s; member AICPA, NYSSCPA, the Advisory Board of the NYU Institute on State and Local Taxation, the Multi-state Tax Analyst Advisory Board, Tax Management Inc.’s State and Local Tax Portfolio Series Advisory Board, and, the Board of Directors of the Masters Basketball Association, Inc.; author, articles and papers on a variety of profound state and local tax matters, including contributions to The New York Times, The Multistate Tax Report, The Financial Manager, State Tax Notes, West’s International Law Bulletin, and, The CPA Journal; expert witness in state and local tax litigation; and, recipient of the 2008 NYU Outstanding Achievement in State and Local Taxation Award.  More >>
Simon Lorne
Simon M. Lorne, B.A., Occidental College (1967, cum laude; Phi Beta Kappa); J.D., University of Michigan Law School (1970, magna cum laude; Order of the Coif); partner, Munger, Tolles & Olson, LLP (1970-1993; 1999-2004); managing director, Salomon Brothers Inc., responsible for global internal audit (1996-1999); general counsel, Securities and Exchange Commission (1993-1996); has taught at the University of Pennsylvania, USC and NYU law schools; serves as co-director of the Directors' College, Stanford Law School; has lectured at Stanford University, University of Michigan, Cornell University and UCLA and frequently speaks on securities law and corporate governance matters; author, Acquisitions and Mergers: Negotiated and Contested Transactions (multi-volume treatise, West Securities Law Series), A Director's Handbook of Cases (CCH), and numerous articles in professional journals; currently Vice Chairman and Chief Legal Officer, Millennium Partners, L.P., a multi-strategy hedge fund.  More >>
Peter A. Lowy, Esq.
Peter A. Lowy, J.D. (cum laude and member of law review), Tulane Law School; L.L.M. (taxation), New York University School of Law; member: New York and Texas bars; currently: Senior Tax Counsel, Shell Oil Company; formerly: Senior Tax Attorney, Exxon Mobil Corporation; attorney-advisor, the Honorable Maurice Foley, United States Tax Court; judicial clerk, the Honorable Nauman Scott, U.S. District Court; adjunct professor in Legal Research & Writing, University of Houston Law. More >>
Gregory P. Lubkin, Esq.
Gregory P. Lubkin, University of Edinburgh (U.K.) (M.A. 1975); University of California, Berkeley (Ph.D. 1982); Harvard University (J.D. 1996); member, District of Columbia Bar and Section of Taxation of American and District of Columbia Bar Associations; contributor: Tax Management International Journal.  More >>
Lorin D. Luchs, CPA
Lorin Luchs, B.B.A., George Washington University, 1968;  J.D., George Washington University, 1971; LLM, Georgetown University, 1976;  CPA. 1981;  Retired National Tax Services Partner, BDO Seidman, LLP, Greater Washington, D.C, 2009;  former instructor on corporate tax and tax accounting;  author and editor, The Tax Adviser;  Tax Consultant.     More >>
Denise Lugo
Denise Lugo is the New York Staff Correspondent at BNA Tax and Accounting's Accounting Policy & Practice Report. More >>
Mary Lundstedt, Esq.
Mary F. Lundstedt, Esq. is an Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report. More >>
David Luntz
David Luntz, Esq. is president of International Corporate Consultants, Inc. in New York City, and a contributor to BNA Tax & Accounting's Real Estate Journal. More >>
Alvin D. Lurie, Esq.
Alvin D. Lurie, B.A. Cornell U. 1943; LL.B. Cornell Law School 1944; President, Alvin D. Lurie, P.C., NY; Counsel, Wagner Law Group, Boston; Member of Bars NY, D.C.; Assistant Commissioner of Internal Revenue (Employee Plans & Exempt Organizations),1974-1978; Lifetime Employee Benefits Achievement Award, Tax Section of American Bar Association 2007(first so designated); Chair and Editor, NYU Review of Employee Benefits and Executive Compensation, 1999 to date; General Editor, Federal Income Taxation of Retirement Plans (LexisNexis 2008); Author, numerous articles in technical journals and business periodicals on income tax, employee benefits and executive compensation; Charter Fellow, American College of Employee Benefits Counsel; Fellow, American College of Tax Counsel and NY Bar Foundation. More >>


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Scott MacKay
Scott W. MacKay, B.S. (Engineering), United States Military Academy; J.D., Boston University School of Law. Mr. MacKay began working at Lockheed Martin in 1995, and was responsible for managing and conducting corporate litigation, including criminal and civil fraud matters, coordinating the Corporation's response to government investigations and requests for information, conducting internal investigations, and other compliance issues. From 1988 to 1995, he was a Senior Trial Attorney in the U.S. Department of Justice Criminal Division's Fraud Section where he investigated and prosecuted procurement fraud cases as well as cases involving violations of the Foreign Corrupt Practices Act, perjury before a grand jury, telemarketing fraud, public corruption, and fraud relating to classified contracts. Before joining the Fraud Section, Mr. MacKay served in the Army's Judge Advocate General's Corps in a variety of criminal justice assignments and as a legal advisor in the Office of the Secretary of the Army. More >>
Elisabeth O. Madden
Elisabeth O. Madden is an attorney with Milbank, Tweed, Hadley & McCloy. LLP, in New York City. More >>
Tammara Madison
Tammara Madison is Editor of BNA Tax and Accounting's IRS Practice Adviser and Weekly Report. More >>
Ewing W. Madole, Esq.
Ewing W. Madole, B.A., M.B.A. Mississippi State University (1973, 1975); J.D., Columbia University School of Law (1985); LL.M. in Taxation, New York University (1990); Member of the New York Bar; Certified Public Accountant, Tennessee (1977). More >>
J. Russell Madray
J. Russell Madray, CPA, Master of Professional Accountancy, Clemson University (1988); B.S. in Accounting, Clemson University (1986). President of The Madray Group Inc., which helps businesses, accounting firms, and other organizations understand and implement technical accounting and auditing issues; senior lecturer at Clemson University's School of Accountancy and Legal Studies; former member, AICPA Accounting and Review Services Committee; former member, Board of Directors, South Carolina Association of CPAs. Author of Attestation and Other Special Engagements (CCH), Compilations and Reviews (CCH), OCBOA Guide (CCH), and the AICPA's annual Compilation and Review Alert. More >>
Stephen P. Magowan, Esq.
Stephen P. Magowan, Honors Tutorial College at Ohio University (B.A. 1985, with Highest Honors), Washington University School of Law in St. Louis (1988, Order of the Coif). Faculty Member, 1998-2000, University of Vermont Income Tax School. Author, “Roth IRA's: Estate and Income Tax Planning Tool for the 21st Century,” Probate & Property, July/August 1998; “Doing Right by Doing Good: Giving IRA's to Charity,” Probate & Property 17, September/October 1997; “Overview of Significant Changes of Pension Laws in SBJPA 1996,” 23 Vermont Bar Journal 17, 1997. Contributing Author, The Lawyer's Guide to Retirement 3d ed., published by the American Bar Association. Member, American, Vermont and New York Bar Associations.  More >>
Jeffrey Maine
Jeffrey A. Maine is a Professor of Law, University of Maine School of Law, Portland, ME. More >>
Mark W. Major
Mark Major, B.A., Creighton University, 1976; J.D., Creighton University, 1979; ERISA/Employee Benefits Specialist Attorney, Law Office of Mark W. Major, P.C., Denver, CO; formerly, compliance leader at Mercer, ERISA Counsel at MediaOne Group, U S WEST & Enron; member Colorado Bar, Colorado Business Health Forum; speaker at ISCEBS, EBIA and Mountain States Employers Council programs.   More >>
Kirk F. Maldonado, Esq.
Kirk F. Maldonado, B.A., University of Nebraska at Omaha (1975); J.D., Creighton University (1978); M.L.T., Georgetown University (1981); member, California Bar; Attorney, Employee Plans and Exempt Organizations Division, Office of Chief Counsel, Internal Revenue Service (1978-1981). More >>
Jacques Malherbe, Esq.
Jacques Malherbe, JD, University of Louvain (1962); LL.M., Harvard University (1964); Professor, University of Louvain; Visiting Professor, Universities of Paris II, Paris XII, Dijon, Vienna, Hamburg.  More >>
J. Randolph Mallek
J. Randolph Mallek, CPA, Ph.D. (Accounting), The University of Texas at Austin; MPA (Master in Professional Accounting), The University of Texas at Austin; MS (Information Systems), American University; MS (Administration), University of California at Irvine. Licensed as a CPA in the state of Texas, Dr. Mallek has taught undergraduate and graduate financial, managerial, and accounting information courses at the Leventhal School of Accounting at the University of Southern California and was an Associate Professor of Accounting at Al Akhawayn University in Morocco and an Assistant Professor of Accounting at American University in Washington, D.C. Dr. Mallek works as an Accounting Consultant in the Washington, D.C. office of Buchanan Ingersoll & Rooney, PC.  More >>
Mary Ann Mancini, Esq.
Mary Ann Mancini, Esq. is with Bryan Cave LLP in Washington, DC and is a frequent contributor to BNA Tax & Accounting's Financial Planning Journal. More >>
Vivek Mande
Vivek Mande, Ph.D, is a Professor of Accounting and the Director for the Center for Corporate Reporting and Governance at California State University, Fullerton. Dr. Mande teaches and researches in the areas of corporate governance, financial accounting, and auditing. He was the Academic Accounting Fellow at the Securities and Exchange Commission's Office of Economic Analysis in Washington, D.C. from 2001–2002. Professor Mande holds a Ph.D. in Accounting from the Anderson Graduate School of Management, U.C.L.A. Dr. Mande is an Associate Member of Institute of Chartered Accountants. His research findings have been published in Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, International Journal of Accounting, ABACUS, Accounting and Business Research, and a number of other journals.  More >>
Petri Manninen
Petri Manninen, LL.B., 1993 (University of Helsinki), Varatuomari, 1995 (“lawyer trained in the court”), LL.M. in European Community Law (University of Leiden), 1996. More >>
Elliott Manning
Elliott Manning, AB (with honors) Columbia College (1955), JD m.c.l., Harvard Law School (1958). Author of Tax Management Portfolios 710 T.M., Partnerships — Conceptual Overview; and 711 T.M., Partnerships — Formation and Contributions of Property or Services. Author of Choosing the Business Entity (Little Brown 1995); and Corporate Buy-Sell Agreements (Little Brown 1995). More >>
Peter J. Marathas, Jr. Esq.
Peter J. Marathas, Jr., B.A. (1981), cum laude, M.A. (1986), summa cum laude, Bradley University; J.D., magna cum laude, University of Illinois, Harno Fellow (1994); Employment and Labor Section, American Bar Association; Boston Bar Association; Massachusetts Bar (1997), Illinois Bar (1994), Florida Bar (2005).  More >>
Fred O. Marcus
Mr. Marcus is a partner in Horwood, Marcus & Berk, Chartered, where as chairman of the firm's state and local tax practice group, he concentrates on state tax planning and the resolution of state and local tax disputes on a nationwide basis for multistate and multinational corporations. He received his B.S. in accounting in 1970 from the University of Illinois and his J.D. in 1974 from the DePaul University College of Law. Mr. Marcus has served as a faculty member for programs sponsored by the Tax Executive Institute, the Committee On State Taxation, and the National Institute on State and Local Taxation. He has also written numerous articles on state taxation. He is currently a member of the Illinois Department of Revenue's Practitioner Liaison Group; the American Bar Association's Section of Taxation's State and Local Tax Committee, and the Advisory Council of the National Institute on State and Local Taxation. More >>
Steven Marcy
Steven Marcy is the Staff Editor of BNA Tax and Accounting's Accounting Policy & Practice Report. More >>
Paul W. Markwardt, Esq.
Paul W. Markwardt, Creighton University (B.S.B.A. 1983 and J.D. 1986); New York University (LL.M. 1993); partner, Winthrop & Weinstine, Minneapolis, MN.  More >>
Patrick Marley
Patrick Marley, B.Comm., Queen's University; LL.B., University of Western Ontario; LL.M., New York University; Barrister and Solicitor of the Bars of Ontario and New York; Tax Partner, Osler, Hoskin & Harcourt LLP.  More >>
Helen E. Marmoll, Esq.
Helen E. Marmoll, A.B., Marquette University; J.D., Washington College of Law of American University; formerly a Tax Division trial attorney with Department of Justice; member, American Law Institute; member, Virginia Bar; member, American Judicature Society.  More >>
Howard Marmorstein
Howard Marmorstein is an Associate Professor of Marketing at the University of Miami where he teaches Marketing Management and Consumer Behavior. Professor Marmorstein received both a B.S. in Economics and an M.B.A. from the Wharton School of the University of Pennsylvania. He received his Ph.D. from the University of Florida. He has served as an Investment Adviser for more than 10 years. Professor Marmorstein won the University of Miami Professor of the Year Award in 2003. His research on consumer decision making has won two national awards and has been published in numerous academic journals. Professor Marmorstein has also served as an expert witness and business consultant for both firms and municipalities in the areas of business valuation, eminent domain, trademark infringement, and deceptive advertising.  More >>
James E. Martin
James E. Martin, BAccy, The George Washington University; Office of Chief Counsel, Income Tax and Accounting, Internal Revenue Service (1991-1999); member, American Institute of Certified Public Accountants – Tax Division.  More >>
Mauricio Martínez, Esq.
Mauricio Martínez, Esq. is with Deloitte Touche Tohmatsu in Mexico City, Mexico and is a frequent contributor to BNA's International Journal. More >>
Elena Marty-Nelson
Elena Marty-Nelson, B.A., University of Miami (1980); J.D., Georgetown University Law Center (1983); LL.M. (Tax), Georgetown University Law Center (1986); Institute Fellow, Harrison Institute for Public Law Georgetown University Law Center (1990-1991). More >>
Samuel Maruca
Currently the Transfer Pricing Director, LB&I Division, for the Internal Revenue Service. Co-author of Tax and Accounting Portfolio, 886-2nd Transfer Pricing: The Code, the Regulations and Selected Case Law.  More >>
Nadia Masri, Esq.
Nadia Masri, Esq. is Compensation Planning Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report. More >>
Dawn Massey, Dr.
Dr. Dawn W. Massey, CPA is a Professor of Accounting at the Charles F. Dolan School of Business at Fairfield University. She has published numerous articles in the areas of accounting ethics and pedagogy. Dr. Massey was co-recipient (along with Dr. Joan Van Hise) of the 2001 American Accounting Association Innovation in Accounting Education Award. More >>
Nicholas Mastracchio, Jr.
Nicholas J. Mastracchio, Jr., BBA in Accounting, Siena College (1964); Masters in Accounting, University at Albany (1977); Ph.D., Union College (dissertation: Valuation of Closely Held Businesses) (1993). Dr. Mastracchio practices in Marco Island, Florida and Adirondack, New York and limits his practice to valuations and related areas. He is a member of the American Institute of Certified Public Accountants and The New York State Society of CPAs; author of How Much Is It Worth? Valuing a Profession or Closely Held Business (AICPA 1995) and Mergers and Acquisitions of CPA Firms: A Guide to Practice Valuations (AICPA 1998); author of chapters on Mergers and Acquisitions in Management of an Accounting Practice (AICPA 2001); reviewer of several books on valuation; and frequent contributor to Journal of Accountancy, CPA Journal, The Practicing CPA, Family Law Review, Journal of Small Business Management, ABA Banking Journal, The Trusted Professional, Trial Lawyer and The Practical Accountant. Dr. Mastracchio is a member of the Auditing Standards Board and the National Association of State Boards of Accountancy. (NASBA)  More >>
Steven R. Mather, Esq.
Steven R. Mather, University of Iowa (B.B.A. with highest distinction 1978; J.D., with distinction 1982); Member, California and Iowa Bars; Certified Public Accountant, Iowa, 1979; Senior Attorney, District Counsel, Internal Revenue Service, Los Angeles 1983–87; Co–Director, Tax Court Pro Se Program (Los Angeles/Beverly Hills) 1988–Present; Lecturer, Federal Tax Procedure, Golden Gate University Masters in Taxation Program; Member, Section of Taxation of California, Los Angeles County and Beverly Hills Bar Associations; Contributor, The Tax Lawyer; Co–author: 638-2nd T.M., Federal Tax Collection Procedure.  More >>
Thomas J. Matragrano, CPA
Thomas J. Matragrano, J.D., Hofstra University School of Law; B.A., State University of New York at Stony Brook; member, New York State Bar and Tax Section, New York State Bar Association; formerly Attorney/Advisor, Office of Chief Counsel, Internal Revenue Service.  More >>
James E. Maule
James Edward Maule, B.S., University of Pennsylvania (1973); J.D., Villanova University (1976); LL.M. (Taxation), George Washington University (1979); lecturer, Villanova University Graduate Tax Program and Tax Forum CLE Programs; lecturer, Philadelphia Bar Association Tax Section; member, Advisory Board on U.S. Income, Tax Management Inc.; former attorney-advisor, United States Tax Court, Judge Herbert L. Chabot; former attorney-advisor, Chief Counsel to the Internal Revenue Service; former Editorial Advisory Board member and Columnist, Journal of Limited Liability Companies; former lecturer, ALI-ABA; former lecturer, Tax Management Inc. & Continuing Legal Education Satellite Network; former lecturer, Pennsylvania Bar Institute; former lecturer, Georgetown University Law Center Institute on State and Local Taxation; former lecturer, The Dickinson School of Law CLE Programs; member, American Bar Association, Section of Taxation, Committee on S Corporations (Consultant and former Chair, Subcommittee on Subchapter S and State Law; former Chair, Subcommittee on Comparison of Partnerships and S Corporations).  More >>
Todd F. Maynes, Esq.
Todd F. Maynes, B.A., magna cum laude, Brigham Young University (1984); J.D., magna cum laude, Brigham Young University (1987); law clerk to Judge Kenneth Ripple, United States Court of Appeals for the Seventh Circuit (1987–1988); partner, Kirkland & Ellis LLP, Chicago, Illinois, since 1988; adjunct professor, Chicago-Kent College of Law, Graduate Tax Program, since 1993; chair, Planning Committee of the Chicago-Kent College of Law, Federal Tax Institute. More >>
Mary Anne Mayo
Mary Anne Mayo, Harvard/Radcliffe Colleges (A.B. 1976); New York University School of Law (J.D. 1981 and LL.M. (Taxation) 1986); partner, Epstein, Becker & Green, New York, NY.  More >>
Bryan Mayster
Bryan Mayster, B.S,, University of Illinois – Champaign, 1979; J.D., Chicago Kent College of Law, 1982; L.LM, DePaul University, 1991; State and Local Tax Managing Director, PricewaterhouseCoopers, Washington, DC; member Illinois Bar; speaker on state tax issues; author, articles on state taxation. More >>
Todd Y. McArthur, Esq.
Todd Y. McArthur, B.S., University of Virginia, McIntire School of Commerce (1985), Beta Alpha Psi; J.D., University of Virginia, School of Law (1990). Author, Selected Federal Income Tax Issues Arising in Technology Ventures and Business Transactions Involving Technology or Facilitated by the Internet — A Transactional Perspective; with Steven R. Lainoff, “The Final Functional Currency Regime for U.S. Taxpayers Operating in Hyperinflationary Environments: Mandatory DASTM”, 12 Tax Management Int'l J. 583 (1994). Member, Virginia State Bar, District of Columbia Bar, United States Tax Court, and American Bar Association.  More >>
Harrison B. McCawley, Esq.
Harrison B. McCawley, A.B., Princeton University (1948); LL.B., Harvard Law School (1951); Attorney, Tax Division, Department of Justice (1955–60); Staff Attorney, Joint Committee on Taxation (1960–72); Refund Counsel, Joint Committee on Taxation (1972–80).  More >>
Paul B. McCawley, Esq.
Paul B. McCawley, shareholder, Greenberg Traurig, P.A.; B.S.B.A., University of Florida (with High Honors); J.D., University of Florida College of Law (with Honors); LL.M. in Taxation, New York University School of Law; member, The Florida Bar (Real Property, Probate and Trust Law Section and Tax Section).  More >>
Ellen E. McCleskey
Ellen E. McCleskey returned to BNA in 2007 as a copy editor for Daily Tax Report after seven years at Deloitte Washington National Tax, where she worked primarily with Tax Policy group. From 1990-1997, she was a reporter for various BNA publications, including Health Care Policy and Medicare Report, World Food Regulation Review, and Product Safety and Liability Report. She was a copy editor on Tax Management’s Financial Products Report from 1997-2000. She holds a B.A. from Belhaven College, Jackson, Miss. More >>
Timothy J. McCormally, Esq.
Timothy J. McCormally, University of Iowa, B.A., 1973; Georgetown University Law Center, J.D., 1976; Executive Director, Tax Executives Institute; Member of Iowa Bar Association and District of Columbia Bar Association, as well as American Bar Association's Section of Taxation.  Speaker on ethics and Washington Developments.  More >>
John C. McCoy, Esq.
John C. McCoy, B.B.A., University of Notre Dame (1969); J. D., high honors, George Washington University (1976); Arent Fox, LLP since 1976, member since 1984; member, District of Columbia, Virginia, Maryland and American Bar Associations.  More >>
David McDonald
David McDonald is a Director in PricewaterhouseCoopers' specialist financial services transfer pricing network in Greater China. More >>
Joel M. McDonald
Joel M. McDonald, B.S., summa cum laude, University of Alabama (1984); J.D., University of Virginia (1987); Advisor to the Russian Government on Tax Reform (1994-1997).  More >>
Kathleen McEligot
Kathleen McEligot, CPA; B.S., University of California, Berkeley. Ms. McEligot is a tax partner at Deloitte Tax LLP, with over 29 years of professional experience. She specializes in corporate taxation, with extensive experience in the financial services, distribution and retail industries. As a firm designated specialist in Accounting for Income Taxes (FAS 109), she consults on income tax accounting issues for all types of companies. Ms. McEligot is a frequent lecturer, speaking before groups such as the Tax Executives Institute (TEI). She is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants; and a Finance Committee Member, Metropolitan Club.  More >>
Roger A. McEowen, Esq.
Roger A. McEowen, B.S. Purdue University (1986); M.S. Iowa State University (1990); J.D. Drake University School of Law (1991); member, Kansas and Nebraska Bars; research and writing concentration on federal estate and gift taxation and other legal issues impacting farm and ranch operations; frequent author and lecturer on these subjects.  More >>
Ruth McEwen
Ruth Ann McEwen, CPA; Ph.D., Industrial Management, with a concentration in Accounting, Georgia Institute of Technology; Masters, Industrial Management, Georgia Institute of Technology; and B.S., Alabama A&M University. Dean McEwen serves as the Associate Dean of Accreditation and Administration and Professor of Accounting at Suffolk University's Sawyer Business School. She has taught Financial Accounting at the Intermediate and Doctoral levels for more than 20 years.  More >>
Diane M. McGowan
Diane M. McGowan, Senior Manager, Executive Compensation Tax Services, Deloitte & Touche LLP; B.A., B.S. Summa Cum Laude, and MPrA, University of Utah. More >>
Richard P. McHugh, Esq.
Richard P. McHugh, B.A., Georgetown University (1977); J.D., Georgetown University Law Center (1980); member, American Bar Association Section of Taxation (Employee Benefits Committee), District of Columbia Bar Section of Taxation (Employee Benefits Committee), State Bar of Ohio, Southern Employee Benefits Conference (President, 2001). Mr. McHugh is currently a Partner with Porter Wright Morris & Arthur LLP in Washington, D.C.  More >>
Patrick McKenna, CPA
Patrick McKenna, CPA, is Director, Corporate Tax, for Prudential Financial, in Newark, N.J. He is Prudential's primary advisor on federal, state, and local employment tax laws and regulations. Patrick, a 2003 American Payroll Association Meritorious Service Award recipient, is active on several APA task forces and also is a perennial presenter at the APA Congress.   More >>
Gillian McPhee
Gillian McPhee is an associate in Gibson, Dunn & Crutcher's Washington, D.C. office. She currently practices in the firm's Corporations Department where she focuses her practice on securities regulatory issues and corporate governance matters. Ms. McPhee has co-authored a variety of articles and other publications on securities law and corporate governance issues, including “Liability of Officers and Directors; Statutory Limitations, Indemnification and D&O Insurance,” in Corporate Governance: Law and Practice, LexisNexis/Matthew Bender (2005); “The Business Roundtable's 2002 Principles of Corporate Governance,” The Corporate Governance Advisor, September/October 2002; “The Investment Company Act of 1940: Why the Time Has Come to Revive Section 3(b)(1),” in Villanova Journal of Law and Investment Management, Spring 2001. Prior to joining Gibson, Dunn & Crutcher in 1999, Ms. McPhee was an associate in the Washington, D.C. office of Fulbright & Jaworski LLP. Ms. McPhee received her J.D., with Honors, from the University of Texas in 1997. She received her Bachelor of Arts magna cum laude from Yale University in 1993. More >>
Robert Mednick
Robert Mednick, BSBA, Roosevelt University - Chicago, 1962;  CPA, Illinois, silver medal, 1962; retired worldwide managing partner - professional and regulatory matters, Andersen, 1982 - 1998; chairman of American Institute of CPAs, 1996 -1997, and service on numerous AICPA Boards, Committees and Task Forces; author of numerous articles, including three judged best of year by publication, and numerous speeches on accounting and business issues both within and outside the U.S.; have taught at Kellogg Graduate School of Management and two universities in Israel; service on numerous boards including National Bureau of Economic Research, Rand Corporation Institute for Civil Justice, and Advisory Council to US Comptroller General; awards include AICPA Gold Medal for Distinguished Service and Andrew Braden award for distinctive contributions to profession of accountancy from Case Western Reserve University - Cleveland.   More >>
Dwight N. Mersereau
Dwight N. Mersereau, B.S., Magna Cum Laude, Bridgewater State College; J.D., University of New Mexico; LL.M. in Taxation, University of Florida; adjunct professor, Georgetown University Law Center (LL.M. program); formerly of Office of Chief Counsel, Internal Revenue Service (1995-1999). More >>
Dennis I. Meyer, Esq.
Dennis I. Meyer, University of Dayton (B.S. 1957); Georgetown University (J.D. 1960, LL.M. 1962); Attorney Advisor to Hon. Norman O. Tietjens, Chief Judge of the United States Tax Court; Chairman of the American Bar Association Section on Taxation Committee on Foreign Activities of United States Taxpayers; Fellow of the American College of Tax Counsel; Member, Advisory Board of the World Trade Institute; Fellow of the American Bar Foundation. More >>
Louis A. Mezzullo, Esq.
Louis A. Mezzullo, University of Maryland (B.A. 1967, M.A. 1976), University of Richmond (J.D. 1976); Partner, Luce, Forward, Hamilton & Scripps LLP, 2006 to present; Partner, McGuireWoods LLP, Richmond, Virginia, 2003 to 2006; Member, Mezzullo & Guare, PLC, Richmond, Virginia, 2000 to 2003; Founding Member, Mezzullo & McCandlish, Richmond, Virginia, 1982 to 2000; Adjunct Professor, University of Miami School of Law, University of Richmond Law School. More >>
Forrest David Milder, Esq.
Forrest David Milder, S.B., Massachusetts Institute of Technology (1973) (Phi Beta Kappa); S.M., Massachusetts Institute of Technology (1974); J.D., Harvard Law School (1977); LL.M. (Taxation), Boston University (1983); admitted to bar, Massachusetts; member, Tax Section, American Bar Association, Boston Bar Association (Chairman, Internet and Computer Assisted Tax Practice Committee, former Chairman, Section of Law Office Management and Professionalism); member, National Association of Bond Lawyers; Boston University School of Law, Instructor of Legal Research and Writing; Lecturer, Federal Tax Institute, Massachusetts Continuing Legal Education, Massachusetts Association of Public Accountants, Northwest Center for Professional Education; Contributor on tax matters to The Wall Street Journal, Boston Globe, Massachusetts Banker and Tradesman, The Matrimonial Strategist, Massachusetts Lawyer's Weekly, and Writer's Digest; author of “Disposition of Personal Residence” (The Best of MCLE, August 1991). Contributed Chapter “Federal Income Taxation of Asset Securitization Transactions” to Securitization: Asset–Backed and Mortgage–Backed Securities (Michie 1994). More >>
Joel E. Miller, Esq.
Joel E. Miller, A.B., Columbia College (1954); J.D., Columbia University School of Law (1956); LL.M. in Taxation, New York University Graduate School of Law (1964); Law Secretary to Honorable Harold R. Medina, Judge, U.S. Court of Appeals for the Second Circuit, 1956–1957; associated with Paul, Weiss, Rifkind, Wharton & Garrison, New York, N.Y., 1957–1960; associated with and member of Demov, Morris, Levin & Shein, New York, N.Y., 1961–1969; member of adjunct and full-time faculty, St. John's University School of Law between 1976 and 1989; Chair, Subcommittee on Condominiums and Cooperatives, Committee on Real Estate Tax Problems, Section of Taxation, American Bar Association; Chair, Subcommittee on Liens, Cooperatives and Condominiums Committee, Real Property Law Section. New York State Bar Association, Tax Section; co-author, Modern Trust Forms and Checklists (Warren, Gorham & Lamont, Inc. 1980); author, Federal Taxation of Trusts (Prentice-Hall, Inc., 1968); contributor to Tax Law Review, Journal of Real Estate Taxation, Journal of Taxation and other legal publications on matters involving federal taxation and property law; editor, Real Estate Tax Ideas 1979–1983; member, several advisory boards; and lecturer at various tax institutes. Note: Portions of this portfolio are taken from articles written by Mr. Miller and originally published in the Journal of Real Estate Taxation (Warren, Gorham & Lamont, Inc.).  More >>
Michael J. Miller, Esq.
Michael J. Miller is a partner in the New York office of Roberts & Holland LLP. He counsels foreign-and-U.S. based multinationals regarding a wide range of tax issues pertaining to their cross-border activities. Michael co-authored 945 T.M., U.S. Taxation of International Shipping and Air Transport Activities, and has written numerous articles on international tax issues for the Tax Management International Journal, CCH Journal of Taxation of Global Transactions, and the Canadian Tax Journal. Michael is an active member of the U.S. Activities of Foreign Taxpayers and Tax Treaties Committee of the American Bar Association Tax Section. He received his B.A. cum laude from Columbia College in 1988 and his J.D. from New York University in 1991. He clerked on the U.S. Tax Court for the Honorable James S. Halpern from 1991-1993.  More >>
Robert H. "Buff" Miller, Esq.
Robert H. (“Buff”) Miller, Williams College (B.A. magna cum laude and Phi Beta Kappa, 1970); Stanford University Law School (J.D. 1974); Stanford University Business School (M.B.A. 1974); former Deputy Tax Legislative Counsel for Regulatory Affairs, U.S. Department of Treasury (1995-1999); member, California and New York Bars; partner, Cooley Godward Kronish LLP.  More >>
Peter D. Mills, Federal Tax Law Editor
Peter has been with BNA Tax & Accounting since 2008, and is a member of the U.S. Income Group. In this position, Peter focuses mainly on issues relating to individual and family income taxation, including deductions, credits, non-corporate AMT, trade or business income, and real estate. Peter is admitted to the bar in multiple jurisdictions. He is a member of the Taxation Section of the American Bar Association, and is a member of the committee on Individual and Family Taxation within the Taxation Section. Peter received a B.S. from Boise State University, and a J.D. and an LL.M. (in Taxation) from the Thomas M. Cooley Law School.   More >>
Luis Fernando Miranda
Landwell PricewaterhouseCoopers Tax & Legal Services, S.L.
Luis Fernando Miranda, Universidad Central de Venezuela (Public Accounting, 1986); Columbia University (Professional Extension Program); Professor, Universidad Central de Venezuela; member, Tax Committee of Venamcham; former member, Committee of Coindustria.  More >>
Jerrie V. Mirga
 Jerrie Varrone Mirga, College of William & Mary, B.A. (1979); George Washington University, MBA (1985) and post-MBA Certificate (2001); Vice President, Economic Consulting Services, LLC. Ms. Mirga advises clients on transfer pricing issues involving tangible and intangible property for planning, documentation and audit purposes. More >>
Rick Mitchell
Rick Mitchell is a special correspondent for BNA. More >>
Mark Mitschow
Mark C. Mitschow, Ph.D. (Accounting), University of Maryland at College Park. Associate Professor of Accounting, State University of New York (SUNY) at Geneseo, teaching primarily financial accounting courses. His research interests include business ethics, the financial services industry, and the accounting profession. Dr. Mitschow has authored 15 peer-reviewed articles (in journals including Research on Professional Responsibility and Ethics in Accounting, The CPA Journal, and the Journal of Business Ethics) and 24 conference presentations.  More >>
Bernard Moens, Esq.
PricewaterhouseCoopers LLP
Bernard Moens, LL.M (Tax), New York University School of Law; LL.M (General), University of Chicago Law School; Lic. Iur. (magna cum laude), University of Antwerp, Belgium; Member, New York State Bar Association; Member, International Fiscal Association; Member, American Bar Association; Adjunct Professor, Georgetown University Law School. More >>
Michael C. Moetell, Esq.
Michael C. Moetell, B.S. (cum laude), Villanova University (1982); J.D. (cum laude), Harvard Law School (1985); member, International Fiscal Association, American Bar Association's Section of Taxation, D.C. Bar Association's Tax Section.  More >>
Charles Moll, III
Charles Moll, III, A.B. degree from Cornell University in 1976, J.D. from George Washington University in 1979. He served as an Attorney Advisor to Chief Judge C. Moxley Featherston of the United States Tax Court from 1979 through 1981. Thereafter, he joined the Tax Department of Morrison & Foerster in San Francisco and became a partner of the firm on January 1, 1989.  Mr. Moll's practice primarily involves the resolution of tax controversies through litigation and negotiation. He practices extensively in state and local tax matters before all levels of California's courts, taxing authorities, and a wide variety of county assessment appeals boards. His practice also covers federal tax matters, including the representation of clients in federal courts and at appellate hearings before the Internal Revenue Service.   Mr. Moll has lectured and written on a variety of federal and state tax issues, including teaching in the Golden Gate University graduate tax program and speaking at the Southern California Annual Tax Institute. More >>
Keith A. Mong, Esq.
Keith A. Mong, B.A., University of Maryland (1984); J.D., The Catholic University of America Columbus School of Law (1987); LL.M., Georgetown University Law Center (1990); Shareholder, Buchanan Ingersoll & Rooney PC, Washington, DC; member District of Columbia Bar; Maryland State Bar Association; American Bar Association (Chair, Subcommittee on Employee Benefits Legislation); Chair, Compensation Planning Journal, Board for Compensation Planning, Tax Management, Inc.; regular speaker at seminars and contributor to various journals, including but not limited to, author “A Road Map for Complying with the Final Regulations under Code §409A,” Part I (Tax Mgmt. Comp. Planning J. Aug 3, 2007) and Part II (Tax Mgmt. Comp. Planning J. Sep. 7, 2007), author, “Tax Treatment of Supplemental Retirement Plans, Host Country Response: United States” in Tax Mgmt Int’l. Forum No 4, Sep. 2006 More >>
Gianmarco Monsellato
Gianmarco Monsellato; graduate of the HEC Group, International Management School France; recognized as “Lead Tax Adviser” and “Lead Transfer Pricing Advisor” in all Euromoney Legal Media Group Surveys. Co-founder of the Transfer Pricing worldwide Deloitte team, his service line has been quoted n°1 Transfer Pricing Team in France, by the International Tax Review; co-author of the first French book on transfer pricing: Les prix de Transfert; wrote the French chapter in Transfer Pricing – an International Guide; author of numerous articles on international tax and transfer pricing in French and international reviews; is a member of the global transfer pricing task force of the International Chamber of Commerce; member of the IFA; member of the French-US Chamber of Commerce; has substantial experience in strategic tax planning, tax controversies, Advance Transfer Pricing Agreements and Competent Authority Procedures; is currently the Managing Partner (CEO) of Taj, an international tax and law firm in France, member of Deloitte Touche Tohmatsu and advises leading European, Japanese, Korean and US multinational companies in transfer pricing and international tax strategies. More >>
Carmela T. Montesano, Esq.
Carmela T. Montesano, Georgetown University Law Center, 1983, J.D.; Fairfield University, 1980, B.A.; Of Counsel at Meyer, Suozzi, English & Klein, P.C. in Garden City, New York; member of New York State Bar Association, Suffolk County Bar Association and Columbian Lawyers Association; author of several publications on Federal estate, gift and income tax issues, including contributions to the American Bar Association regarding “qualified personal residence trusts” and lifetime gifts to minors. More >>
Kevin J. Moody
Kevin J. Moody is with the Harrisburg office of Wolf, Block, Schorr and Solis–Cohen LLP where he concentrates in state taxation. Mr. Moody spent seven years as a member of the Pennsylvania Department of Revenue's Board of Appeals and 10 years in the Law Bureau of the Pennsylvania Public Utility Commission. Mr. Moody received his law degree from the Dickinson School of Law in 1981 and received his B.A. in political science from the University of Pittsburgh in 1977.  More >>
Peter Moons, Esq.
Peter Moons is a graduate in business economics and tax law of the Erasmus University in Rotterdam. He also studied tax law at the University of Cologne. He is a partner at Loyens & Loeff's Luxembourg office focusing on multinationals and funds. He has worked in the Rotterdam and Frankfurt offices of Loyens & Loeff N.V. and has been working in the Luxembourg office since 2004, specializing in real estate funds and cross-border tax structuring. He is a member of the International Fiscal Association (IFA).  More >>
Cynthia A. Moore, Esq.
Cynthia A. Moore, B.A., Alma College (1978); M.S.L., Western Michigan University (1979); J.D., University of Texas at Austin (1986); member of the Michigan Bar; American Bar Association, Taxation and Business Law Sections; and Oakland County Bar Association. More >>
Ralph J. Moore, Jr. Esq.
Ralph J. Moore, Jr., Yale College (B.A. 1954), School of Law, University of California at Berkeley (LL.B. 1959); Law Clerk to Chief Justice of the United States (1959–1960); Senior Counsel, Morgan, Lewis & Bockius LLP, Washington, D.C.; admitted to practice in District of Columbia, Maryland, and California; member of American Bar Association, Real Property, Probate & Trust Law Section, District of Columbia Bar, Estates, Trusts & Probate Law Section, Maryland State Bar Association, Estate & Trust Law Section, State Bar of California, Estate Planning, Trust & Probate Law Section; Fellow, American College of Trusts and Estates Counsel and American Academy of Elder Law Attorneys; author of Estate Planning for Families of Persons with Disabilities in Maryland, D.C., and Virginia (1989) and chapters on estate planning in Woodbine House series on disabilities. Currently Of Counsel at Furey, Doolan & Abell, LLP in Chevy Chase, MD. More >>
Anne E. Moran, Esq.
Anne E. Moran, Partner, Steptoe & Johnson, LLP; B.A., Wellesley College; J.D., Harvard Law School; formerly Tax Counsel, United States Senate Committee on Finance; former member of the ERISA Advisory Council for the United States Department of Labor; member, American Bar Association, Section of Taxation; member, American Bar Association, Joint Committee on Employee Benefits (former chair); member, District of Columbia Bar, Tax Section, Committee on Employee Benefits (former chair) and Steering Committee (former member); member, American College of Employee Benefits Counsel (former board member). More >>
R. William Morgan
R. William Morgan, Vanderbilt University, B.A.; University of Michigan, M.B.A. Mr. Morgan specializes in assisting taxpayers and governments in analyzing intercompany prices in the contexts of litigation, audit, appeals, planning and penalty documentation.  More >>
Robert C. Morris
Robert C. Morris; Brigham Young University, J.D., cum laude, 2004; Georgetown University Law Center, LL.M., Taxation, with distinction, 2006; Brigham Young University (B.S., Accounting, 2002; Master of Accountancy, 2004). Mr. Morris practices in the following areas of law: Taxation; Federal Tax Controversies; Tax Audits; Tax Litigation. Admitted: 2004, Texas; 2006, U.S. District Court, Southern District of Texas, U.S. Tax Court and U.S. Court of Federal ClaimsMorris is a member of the Houston, American and Federal Bar Associations and Houston Young Lawyers Association. Currently practices with the law firm of Fulbright & Jaworski L.L.P. More >>
Helen J. Morrison, Esq.
Helen H. Morrison, Trinity College (B.A.1979), IIT/Chicago—Kent College of Law (J.D. cum laude 1985); member, Illinois Bar. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association.  More >>
Philip D. Morrison, Esq.
Philip D. Morrison; Princeton University (high honors graduate); Harvard Law School (honors graduate); served as the U.S. Treasury's International Tax Counsel (1989 – 1992),   the U.S. government's chief legal advisor on international tax matters (including international tax legislation and regulations), chief negotiator of tax treaties and director of the Office of International Tax Counsel; represented the U.S. at the OECD and at other multilateral tax for a; served as Counsel to the U.S. Senate Finance Committee (1981 – 1983); member of the Committee on U.S. Activities of Foreigners and Tax Treaties of the American Bar Association’s Tax Section, the tax committee of the National Foreign Trade Council, the International Fiscal Association, and two Washington-based international tax study groups; has regularly been selected as a leading tax advisor and a leading transfer pricing advisor for the International Tax Review/Legal Media Group’s expert guides; spoken and published widely on various international tax subjects and is a regular contributor to the Tax Management International Journal’s “Leading Practitioner Commentary”; is a Principal at Deloitte Tax LLP, in Washington, D.C.  More >>
Richard T. Morrison, Esq.
Richard T. Morrison, University of Kansas, B.A. (1989), B.S. (1989); University of Chicago, J.D. (1993), M.A. (1994).  More >>
Paul Mortenson
Paul D. Mortenson, B.S., Merrimack College (1989); J.D., Suffolk University Law School (1992); Certified Public Accountant (Illinois, 1993); Member: Chicago Bar Association, State and Local Tax Committee, American Bar Association.  More >>
Molly Moses
Molly Moses is a Staff Writer/Editor at BNA Tax and Accountings Transfer Pricing Report. More >>
Steven F. Mount, Esq.
Steven F. Mount, B.A., Muskingum College, 1976; J.D., Harvard University, 1979; Partner, Squire, Sanders & Dempsey L.L.P., Columbus, Ohio; admissions: Ohio, New York; member of National Association of Real Estate Investment Trusts; regular panelist at the Novogradac New Markets Tax Credit Conference series; former author of a BNA portfolio on the taxation of real estate investment trusts (REITs) and author of several articles on REITs and other issues; practice focus includes transactions involving new markets tax credit and historic tax credit transactions, representing developers, investors and financial institutions in partnership syndication and related financing transactions, and representing clients in partnership taxation, international tax issues in cross-border transactions and issues concerning real estate investment trusts.  More >>
Clifford E. Muller, Esq.
Clifford E. Muller, B.S., B.A., Bucknell University (magna cum laude 1978), Delta Mu Delta; J.D., George Washington University (with high honors 1981), Order of the Coif; Professional Lecturer in Law, George Washington University Law School, 1987–1990. Member, District of Columbia Bar Association; member, American Bar Association, Section of Taxation; Chairman, Subcommittee on International Financial Transactions; member, Committee on Foreign Activities of U.S. Taxpayers, Foreign Currency Subcommittee. Lecturer: World Trade Institute, New York, “Taxation of Foreign Currency” and “Foreign Currency Exposure Management.” More >>
Johann Muller
Johann Muller is an international tax manager at the A.P. Møller Mærsk Group in Denmark. Johann is a member of the tax department of the A.P. Moller Maersk group, where he is heading its tax risk management team. He has been working at A.P. Moller Maersk A/S since September 2006. Prior to that, he ran his own practice after having worked in the international tax practice for various Dutch law firms in Holland, the UK and the US. Johann is the author of numerous articles on international taxation and EU law on direct taxation. He is a member of the International Fiscal Association, the Tax Executives Institute (chairperson for the European Direct Tax Committee) and the European American Tax Institute. More >>
Ramon Mullerat, Esq.
Ramón Mullerat, University of London (LL.B., 1988); University of Notre Dame School of Law (LL.M., 1989); Harvard Law School (International Tax Program, 1992); former member, Board of Directors of the U.S.-Spain Chamber of Commerce.  More >>
Michael D. Mulligan, Esq.
Michael D. Mulligan, B.A., Amherst College, 1968; J.D., Columbia University (1971); co-Chairman Estate Planning Department, Lewis, Rice & Fingersh, L.C., St. Louis, Missouri; frequent speaker at estate and tax planning institutes; author, numerous articles on estate and tax planning; Fellow of the American College of Trust and Estate Counsel; member of Estate Planning Council of St. Louis, the Bar Association of Metropolitan St. Louis, the Missouri Bar, and the American Bar Association.    More >>
Michael Mulroney, Esq.
Michael Mulroney, B.S.C., University of Iowa (1954); J.D., Harvard Law School (1959); Order of Coif; Professor of Law, Director, Graduate Tax Program, Villanova School of Law (1988-present); Adjunct Professor, Georgetown University Graduate Tax Program (1986-present); Partner, Lee, Toomey & Kent, Washington, D.C. (1969-1988) (Associate 1965-1969); Appellate Attorney, Tax Division, U.S. Department of Justice, Washington, D.C. (1961-1965); Attorney Advisor, U.S. Tax Court (1959-1961). Teacher: Federal taxation; professional responsibility; faculty advisor, Villanova Law School Tax Clinic. Admitted to practice: District of Columbia; Iowa; U.S. Supreme Court; Iowa Supreme Court; U.S. Circuit Courts of Appeal for the Second, Third, Fourth, Fifth, Sixth, Seventh, Eighth, Ninth and Tenth Circuits; U.S. Tax Court; U.S. District Court for the District of Columbia; District of Columbia Court of Appeals. Professional organizations: District of Columbia Bar; Iowa State Bar Association; Federal Bar Association; American Bar Association, Section of Taxation (Tax Lawyer Committee, former Managing Editor, The Tax Lawyer, Chair Annual Reports Subcommittee; Court Procedure Committee; Standards of Practice Committee; Teaching Taxation Committee; Committee on Government Submissions), Section of Legal Education and Admissions to the Bar; District of Columbia Bar (Tax Section); Federal Bar Association (Tax Section); Iowa Bar Association (Tax Section); Fellow, American College Tax Counsel; J. Edgar Murdock American Inn of Court (Founding Master); American Association of Law Schools (Tax Section); International Fiscal Association (U.S.A. Director); Washington Tax Lawyers' Study Group; Philadelphia Tax Conference (Director, Executive Committee); Reporter, Invitational Conference on Professionalism in Tax Practice (1993); Commentator, Statute of the Bar of the Republic of Belarus (CEELI); author of various books and tax articles. Competition license holder, Sports Car Club of America.  More >>
Jonathan Brett Muroff
Mr. Muroff is a manager at PricewaterhouseCoopers in Boston. Mr. Muroff is part of the firm's state tax consulting practice with an emphasis in mergers and acquisitions and corporate tax planning. He has authored and co-authored a number of articles on various state tax issues and has lectured on the subject at firm training seminars and at the Tax Executives Institute. Mr. Muroff received a B.A. from Clark University (1992), a J.D. from Case Western Reserve University (1995), and a LL.M. from the Georgetown University Law Center (1996). He is a member of the bar in Massachusetts and New York.  More >>
Christopher Murphy, Esq.
Christopher P. Murphy, B.A., Boston College, 2001; J.D., The American University Washington College of Law, cum laude, 2006; Tax Controversy Associate, Bingham McCutchen LLP, Washington, D.C.; member Washington, D.C. Bar, New York Bar, ABA, Section on Taxation, NYSBA, D.C. Bar Association; speaker on tax return preparer penalty issues; author, articles on tax return preparer penalty issues, forthcoming Tax Management Portfolio 626-1st:  Obtaining Information from the Government in Discovery and Disclosure-Related Damages Actions Against the Government. More >>
Sharon Murphy
Sharon A. Murphy, B.A., Mercyhurst College (1985); M.S.T., Robert Morris College (1992); Member: American Institute of Certified Public Accountants, Pennsylvania Institute of Certified Public Accountants.  More >>
Fred F. Murray
Fred F. Murray; B.A., Rice University; J.D. University of Texas at Austin. Fred Murray is an attorney (District of Columbia, Maryland, New York, and Texas (Board Certified in Tax Law, Texas Board of Legal Specialization), and various federal courts) and C.P.A (Maryland and Texas). He is Last Retiring Chair of the Administrative Practice Committee and current Chair of the Competent Authority and Tax Treaties Subcommittee of the US Activities of Foreigners and Tax Treaties Committee of the ABA Tax Section. 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 Special Counsel at the Internal Revenue Service, as well as service as Vice President for Tax Policy at the National Foreign Trade Council and General Counsel and Director of Tax Affairs at the Tax Executives Institute. Mr. Murray serves as an adjunct member of the faculty at Georgetown University Law Center where he teaches courses on international taxation and accounting for income taxes, Sarbanes Oxley Act of 2002, and other issues for corporate tax advisors. He also lectures at the New York University School of Law. Previously, Fred Murray was also an adjunct professor at the University of Texas School of Law, Rice University Jesse H. Jones Graduate School of Management, and the University of Houston Law Center. Murray is currently Managing Director of Tax Practice Policy and Quality Grant Thornton LLP, U.S. member of Grant Thornton International. More >>


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Mark Nachbar
Mark L. Nachbar, B.S.M., Tulane University (1979); J.D., University of Illinois, College of Law (1982); Tax Management, State Tax Advisory Board; Certified Public Accountant (Illinois, 1979); member: Chicago Bar Association, State and Local Tax Committee; Illinois Bar Association. Mr. Nachbar is currently a principal with Ryan in Chicago, Illinois.  More >>
Alan A. Nadel
Alan A. Nadel, C.P.A., John Carroll University (B.S. Mathematics, 1972), City University of New York (M.B.A., Taxation, 1976), New York University (M.S., A.P.C., Actuarial Science, 1977); member, American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants; author, Accounting for Equity Compensation (1st and 2nd editions) and Executive Compensation for the Limited Liability Company and various articles on executive compensation; contributor, Employee Benefits Handbook, The Stock Options Book and Executive Compensation in ESOP Companies; expert advisor to the Financial Accounting Standards Board;  Managing Director, Strategic Apex Group, LLC in New York.  More >>
Walter Nagel, JD
Crowell Moring
Walter is a partner with Crowell & Moring LLP. He has held positions with Reed Smith and Sullivan & Worcester LLP, in their Washington D.C. office. Walter represents well known clients on tax and business matters, including multi-million dollar controversies. Walter 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. Walter was chief tax executive for MCI Communications where he held the title of Vice President and General Tax Counsel and previously held tax management positions at TWA and AT&T. He was president of Peracon, an on-line commercial real estate portfolio company. Walter is the editor and principal author of the Law Journal Press treatise: State Business Taxes, is the co-author of the law school textbook Leading U.S. Supreme Court State Tax Cases and has authored or co-authored dozens of published articles. Walter has a B.A, an M.B.A., and a J.D. from Rutgers University and an LL.M. from Georgetown University Law Center. He is admitted to practice law in the District of Columbia, New Jersey and before the U.S. Supreme Court.Bloomberg BNA Portfolios and publications:1300 T.M., Sales and Use Taxes: General Principles (author)  More >>
Prija Nair
Prija D. Nair is a State Tax Law Editor at BNA Tax and Accounting. More >>
Priya Nair, State Tax Law Editor
Priya D. Nair joined BNA Tax & Accounting as a state tax law editor in 2005. She covers various corporate, personal and sales tax issues for the Weekly State Tax Report and other BNA publications. Priya received her Bachelor of Business Administration and Juris Doctorate from Southern Methodist University and a Master of Laws in Taxation from the Georgetown University Law Center. More >>
Karen Nakamura
Karen Nakamura received a B.S. from St. John's University and an M.S.T. from Pace University. Formerly a State Tax Law Editor with Tax Management Inc., Karen is now with PricewaterhouseCoopers LLP in the Washington, D.C. office. Prior to joining Tax Management Inc., she worked in the Washington, D.C., Boston, and New York offices of PricewaterhouseCoopers LLP as a Multistate Tax Manager.  More >>
Stephen Nauheim, PriceWaterhouseCoopers
PriceWaterhouseCoopers
Stephen Nauheim, is a Managing Director at PriceWaterhouseCoopers (PWC) with specialties 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 estates.  Previously, he was an attorney and advisor in the IRS Office of Chief Counsel, where he was a principal drafter of the 1968 U.S. transfer pricing regulations.  Steve has also been professor of international tax law and lectured and written extensively on the subject, and has held leadership positions in several professional associations.  More >>
Owen D. Nee, Jr., Esq.
Owen D. Nee, Jr., AB., Princeton University (1965), J.D., Columbia University (1973).  More >>
Andrew W. Needham, Esq.
Andrew W. Needham, J.D., Georgetown University Law Center; LL.M. (Taxation), Georgetown University Law Center; M.B.A., The Wharton School; B.A., University of Arizona; Member, Executive Committee, Tax Section of New York State Bar Association, American Bar Association, United States Tax Court. More >>
Joseph W. Neff, Esq.
Joseph W. Neff, B.A., Brigham Young University; J.D., Southwestern University; Vice–Chair, American Bar Association (state and local section for environmental taxes); Associate Editor, ABA State Tax Journal; frequent author and lecturer on state and local tax matters. Previous Adjunct Professor, Master in Taxation, Golden Gate University, state and local taxation; member, California Bar Association, Idaho State Bar Association.  More >>
Annette Nellen
Annette Nellen (B.S., CSU, Northridge; MBA, Pepperdine University; J.D. Loyola Law School) is a Professor of Accounting & Taxation in the College of Business at San José State University, and a Fellow with the New America Foundation. More >>
Richard Nenno, Esq.
Richard W. Nenno, Esq. is a Managing Director and Trust Counsel at Wilmington Trust Company. He is admitted to the bars of Delaware and Pennsylvania, is a cum laude graduate of Princeton University, and received his J.D. degree from Harvard Law School. Dick is recognized as a national speaker and published authority on estate planning issues. He has spoken at the University of Miami Institute on Estate Planning, the ALI-ABA Planning Techniques for Large Estates Conference, the Notre Dame Tax and Estate Planning Institute, and many other conferences. He is a member of the Delaware State Bar Association (Past Chair: Estates and Trusts Section) and the American Bar Association, Section of Real Property, Trust & Estate Law (Member of Council) and Section of Taxation.He is the author or co-author of numerous articles, including Delaware Trusts 2012, Asset Protection: Domestic & Int’l Law & Tactics Chap. 14A (2012); New York State and City Income Taxation of Nongrantor Trusts: Rules and Opportunities, 37 Tax Mgmt. Est., Gifts & Tr. J. 279 (Sept. 13, 2012); A Comparison of the Leading Trust Jurisdictions, 37 Tax Mgmt. Est., Gifts & Tr. J. 233 (July 12, 2012). More >>
Avery E. Neumark, Esq., CPA
Avery E. Neumark, B.A., Yeshiva University, 1974; J.D., Brooklyn Law School, 1977; LL.M (in Taxation), New York University School of Law, 1980; CPA, 1983; Partner-in-Charge, Employee Benefits & Executive Compensation, Rosen Seymour Shapss Martin & Company LLP; Member AICPA, ABA, NYSBA; Board of Directors, NYSSCPA's; speaker on employee benefits, health and welfare plans, executive compensation and estate and tax planning; contributions to various publications. More >>
Andrew C. Newman, CPA
Andrew C. Newman, B.B.A., University of Wisconsin, 1980; tax partner, International Tax Service Line, Deloitte Tax LLP, Chicago, Illinois, 2002-present; Arthur Andersen, 1980-2002; member, AICPA, Illinois CPA Society, International Fiscal Association, Chicago Counsel on Foreign Relations; author, numerous articles on international tax matters; frequent speaker at seminars on international tax issues. More >>
Glenn Newman
Glenn Newman, until his appointment as President of the New York City Tax Commission, was a partner in Roberts & Holland LLP, where he handled tax planning and controversy matters involving state and local taxes. Prior to joining Roberts & Holland, he was Deputy Commissioner for Audit & Enforcement at the New York City Department of Finance, and before that chief of the Tax and Bankruptcy Division in the Office of the Corporation Counsel of the City of New York. He was a member of the Commissioner's Advisory Panel for both the New York State and City tax departments and was chair of the State and Local Tax Committee of the Association of the Bar of the City of New York (1999-2001) and wrote a regular column on New York tax appeals for the New York Law Journal.  More >>
Caroline H. Ngo, Esq.
Caroline H. Ngo, B.S., University of Virginia (2002); J.D., Cornell Law School (2005); Associate, McDermott Will & Emery LLP (2005-present); member, New York and District of Columbia Bars. More >>
Thanh Vinh Nguyen
Thanh Vinh Nguyen holds his Bachelor of Arts Degree in English from the University of Ho Chi Minh City and his LL.B. from the College of Law of Ho Chi Minh City. Mr. Nguyen worked for two international accounting firms for eight years before joining the Ho Chi Minh City office of Baker & McKenzie in 2004. His principal practice areas are tax advice and planning, finance and banking, and general corporate matters. He is fluent in English as well as his native Vietnamese.  More >>
Xuan-Thao Ngyuen
Xuan-Thao N. Ngyuen is a Professor of Law, Dedman School of Law, Dallas, TX. More >>
Peter M. W. Nias, Esq.
Peter Nias is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. He is Head of the London office Tax Department, where his practice focuses on direct and indirect tax advice on a broad range of corporate and commercial business activities, including acquisitions and disposals, and corporate structures for UK and international business investments. Peter also advises on general corporate commercial tax matters for companies and advises individuals on wealth preservation techniques.  More >>
Linda Nichols
Linda Nichols, Ph.D., Louisiana State University (Accounting). Dr. Nichols worked for an international accounting firm in Houston as part of the oil and gas industry audit division and later joined Columbia Gas Development, an exploration and production company. She is heavily involved with the oil industry through consulting and training for oil companies worldwide. She has led industry training in Angola, Nigeria, Cameroon, Ecuador, Malaysia, Indonesia, China, Thailand, Hungary, the United Kingdom, Australia, and the United States, and has spoken at several national conferences including the North American Petroleum Accounting Conference and the AICPA Oil and Gas Industry Conference. Dr. Nichols has also worked as Professor and Director of Accounting Programs at Texas Tech University. She is currently the Associate Dean and Director of Graduate Business Programs in Collins College of Business at the University of Tulsa. She also is Associate Editor of Oil, Gas and Energy Quarterly and on the Editorial Board of Petroleum Accounting and Financial Management Journal, and she has published numerous articles dealing with accounting issues in the oil industry. Dr. Nichols also received the 2007 Texas Society of CPAs' Outstanding Accounting Educator Award, was named Outstanding Educator of the Year by the American Woman's Society of CPAs, served as President of the South Plains Chapter of the Texas Society of Certified Public Accountants (TSCPA), and serves as a trustee of the Educational Foundation of the TSCPA. Dr. Nichols is a licensed Certified Public Accountant in Texas.  More >>
Frederic A. Nicholson, Esq.
Frederic A. Nicholson, Esq., is with Wilcox & Savage PC in Norfolk, VA. More >>
Alina Niculita
Alina V. Niculita, CFA, MBA, B.S. in Economics, Academy of Economic Studies, Bucharest, Romania; MBA in Finance, University of Pittsburgh and from the Czech Management Center, Czech Republic. Ms. Niculita is the president and chief operating officer of Shannon Pratt Valuations. She is a chartered financial analyst and a candidate for the American Society of Appraisers designation in business valuation. She is also a member of the Chartered Financial Analyst Institute, the American Society of Appraisers, and the Licensing Executives Society; co-author of Valuing a Business, 5th edition; Business Valuation Body of Knowledge Workbook, 2nd Edition and the Cost of Capital Workbook. She is the former managing editor of Shannon Pratt's Business Valuation Update©, BVLibrary™ and the Economic Outlook Update.™ More >>
Axel Nientimp
Dr. Axel Nientimp, master in business economics (Diplom-Ökonom), University of Bochum, 1996; Ph.D. in business taxation, University of Bochum, 2002; certified tax advisor, 2003; Transfer Pricing Director, Deloitte & Touche GmbH, Duesseldorf; member of the Tax Advisors Association; lecturer for Business taxation at the University of Duisburg-Essen and frequent speaker on seminars; author of a volume on the profit allocation of multinational enterprises and articles on transfer pricing and international taxation for professional journals. More >>
Lionel B. Nobre
Lionel Bonner Nobre, Director of BDO Seidman LLP's Brazilian Consulting Services in Miami; Pontifical University of São Paulo, Brazil (LLB, 1992 and LLM, 2000); Member, Brazilian Bar, Brazilian Institute of Certified Financial Planners (“Instituto Brasiliro de Certificação de Planejadores Financeiros – IBCPF”), Brazilian Association of Tax Consultants (“Associação Brasileira de Consultores Tributários – ABCT”), Academy of Brazilian Tax Law (Academia Brasileira de Direito Tributário – ABDT”), and the Brazilian Tax Planning Institute (“Instituto Brasileiro de Planejamento Fiscal – IBPT”).  More >>
Sharon Nowakowski, Esq.
Sharon Nowakowski, J.D., Loyola University Chicago; BA, University of Illinois. Nowakowski practices law with Bryan Cave LLP, and was previously with ABN AMRO Bank. The opinions of authors expressed herein do not necessarily reflect those of Bryan Cave LLP or ABN AMRO Bank N.V.  More >>
Hugo Nurnberg
Hugo Nurnberg, Ph.D., Columbia University; M.B.A., Baruch College; B.S., Queens College. Licensed as a Certified Public Accountant (New York), Dr. Nurnberg frequently serves as an expert witness and manages continuing education programs for practicing accountants and nonfinancial executives. Dr. Nurnberg has authored numerous articles in leading journals, including Accounting Forum, Accounting Horizons, The Accounting Review, Journal of Accountancy, Journal of Accounting Research, Journal of Financial Statement Analysis, Journal of Business Finance and Accounting, The CPA Journal, and Issues in Accounting Education. A Professor of Accountancy at Baruch College of the City University of New York, Dr. Nurnberg has been a Visiting Professor at the University of Pennsylvania, Columbia University, the University of Chicago, Rutgers University, and St. John's University, and a Professor of Accounting at Michigan State University.  More >>


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Margaret Peg O'Connor, Esq.
Margaret O’Connor, A.B. Bryn Mawr College; J.D. University of Maryland; M.L.T. from Georgetown University; International Tax Services Principal, Ernst & Young LLP, Washington, DC; member District of Columbia Bar, Maryland Bar, ABA; speaker on international tax issues; author of numerous articles relating to international tax. More >>
Thomas A. O'Donnell, Esq.
Thomas A. O'Donnell, Esq., B.A., Swarthmore College (1969); Ph.D., Rutgers University (1979); J.D., University of Cincinnati College of Law (1983); member, American Bar Association, District of Columbia Bar Association.  More >>
Michael A. Olesnicky, Esq.
Michael Olesnicky holds a BA and LLB from Adelaide University in Australia. He also holds an LLM from Columbia University in New York. He practiced from 1979–82 with Baker & McKenzie's office in Sydney. In 1988, he rejoined Baker & McKenzie's office in Hong Kong, and became a partner in 1989 in the International Tax Group. His chief specialty is Hong Kong and regional tax advisory work as well as estate duty planning. He is the Chairman of the Joint Liaison Committee on Taxation, which is a quasi-governmental committee that interfaces between tax practitioners and the Inland Revenue Department. He is a past chairman of the tax committee of the Australian Chamber of Commerce. He was a member of the Inland Revenue Board of Review (the lowest-level tax court in Hong Kong) between 1985 and 1994. He was Chief Editor of the Hong Kong Law Journal for five years. He writes and speaks frequently on Hong Kong tax matters.  More >>
Florence Olsen
Florence Olsen is a BNA staff correspondent for the Weekly Report. More >>
Regina Olshan
Regina Olshan is a partner in the Executive Compensation and Benefits practice group at Skadden, Arps, Slate, Meagher & Flom LLP, New York, NY. Ms. Olshan’s practice focuses on advising companies,executives, and boards on navigating the regulatory complexities of executive compensation and benefits. She organized and led the successful effort by a coalition of more than 90 law firms requestingthe extension of the original Section 409A compliance deadline. More >>
Eric Oman, CPA
Eric Oman, C.P.A., is with Ernst & Young LLP's International Tax Services division in Washington, D.C. and is a frequent contributor to BNA's International Journal. More >>
Paul W. Oosterhuis, Esq.
Paul W. Oosterhuis, B.A., Brown University (1969); J.D., Harvard University (1973); member, Tax Management U.S. Income Advisory Board; member, International Fiscal Association; member, Special Committee on International Tax Policy, U.S. Chamber of Commerce; member, American Bar Association, Section on Taxation, Committee on Foreign Activities of U.S. Taxpayers; Adjunct Professor, Georgetown University Law Center (1977-1983); Legislation Attorney (1973-1977) and Legislation Counsel (1977-1978), Joint Committee on Taxation, U.S. Congress; member, District of Columbia Bar Association.  More >>
Bruce Oreck
Bruce J. Oreck is a senior partner with the law firm Oreck, Bradley, Crighton, Adams & Chase in New Orleans, Louisiana, and Boulder, Colorado. He received his B.A. degree from John Hopkins University, his J.D. degree from Louisiana State University School of Law, and his LL.M. in taxation from New York University. Mr. Oreck is a member of the taxation sections of the Louisiana, Colorado, and American Bar Associations and is an affiliate member of the Institute of Professionals in Taxation (IPT). He is a frequent speaker for many national tax organizations including COST, the American Petroleum Institute, and IPT. In addition, Mr. Oreck has authored and co–authored numerous articles on state taxation. More >>
Robert Orlowsky, Content Development Specialist
Robert Orlowsky is a content development specialist with BNA Product Research and Planning. Bob joined BNA in 2008 after more than a decade as a Judicial Law Clerk with the United States District Court for the Northern District of California. Before working for the court, Bob was in private practice, specializing in securities litigation. Bob received a B.A. in Economics from Northwestern University and a J.D. from the University of California, Davis. More >>
Ricardo Gonzales Orta
Ricardo Gonzalez Orta; graduate of the Universidad Iberoamericano; has significant experience in transfer pricing matters and coordinates the Deloitte Mexico and Latin America region Transfer Pricing practices; spent eight years in a number of top executive posts with the Ministry of Finance (Secretaría de Hacienda y Crédito Público -SHCP-) and the Tax Administration Service (Servicio de Administración Tributaria -SAT-), most recently as Director General of Tax Policy and, as Director General of International Fiscal Affairs, in these positions he was in charge of Mexico's tax and customs policy and the negotiation of double taxation treaties; is a frequent speaker in different domestic and international forums; writes periodically on Mexican tax and transfer pricing issues in the Tax Management International Journal; is currently a partner at Galaz, Yamazaki, Ruiz Urquiza SC, Deloitte Touche Tohmatsu´s Mexico affiliate, where he advises multinational companies on tax-related matters, including structuring new businesses, acquisitions, reorganizations, joint ventures, double taxation issues, and transfer pricing. More >>
Carolyn M. Osteen, Esq.
Carolyn M. Osteen of Ropes & Gray, Boston; Wellesley College; Duke University Law School (LL.B. 1966) (LL.M. 1970). More >>
Austin Ozawa, Esq.
Austin Ozawa, Esq. is an Associate in the Benefits Group in the New York office of Latham & Watkins. More >>
Omer Ozusta, Legal Editor
Omer Y. Ozusta, Esq., is a Legal Editor at BNA Tax & Accounting. As legal editor for the Accounting Group, his responsibilities include editing BNA’s Accounting Policy and Practice Portfolios Series, as well as the Accounting Policy and Practice Report. Prior to joining BNA, Mr. Ozusta was in private practice, handling corporate, litigation, and immigration matters. He received a B.A. from the College of William and Mary and J.D. from the Catholic University of America.   More >>


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Katharina B. Padrutt
Katharina B. Padrutt, Certified Tax Expert with Federal Diploma, is a Partner with TAX EXPERT International AG, Zurich, focusing on complex national and international tax structures. She joined TAX EXPERT International AG in 2001, following a 10-year career with KPMG in Zurich where she was a Tax Manager. She is an acknowledged speaker in Switzerland and abroad on tax-related topics, speaking, for example, at meetings of the International Business School ZfU (German: Zentrum für Unternehmensführung) and the International Bar Association. She is a member of the International Bar Association and the International Fiscal Association. She is also an author of various national and international specialist publications (e.g., international economic letters (IWB, Germany), TAX FACTS, TAX EXPERT's Expat's Glossary, and TAX EXPERT's Transfer Pricing Guide).  More >>
Neeraj Pai, Esq.
Neeraj Pai, B.S., Villanova University (1996); J.D., Harvard Law School (1999); member, American Bar Association, Section of Taxation, bars of Pennsylvania and the District of Columbia.  More >>
Ganesh Pandit
Ganesh M. Pandit, CPA, CMA, DBA, Louisiana Tech University; MBA, University of Louisiana at Monroe. Mr. Pandit has a Post Graduate Diploma in Systems Management and a Bachelor of Commerce from the University of Bombay. Ganesh Pandit has previous experience in both public accounting at a chartered accountants firm and in industry. With more than 15 years of experience in teaching financial and managerial accounting at both undergraduate and graduate levels, Pandit currently is a faculty member at Adelphi University in Long Island, NY. He has authored and co-authored several articles on accounting and related topics that have appeared in both academic and practitioner journals. These articles include: “Auditor Compensation Pattern of S & P 500 Corporations Before and After the Passage of Sarbanes-Oxley Act,” in Journal of Applied Business Research, Summer 2007; “Are the Audit Committee Reports Disclosing Enough after the Sarbanes-Oxley Act? A study of NYSE Companies,” in Managerial Auditing Journal, Vol. 21, No. 1,( 2006), [selected as a Highly Commended Paper at the Emerald Literati Network Awards for Excellence 2007]; and “Audit Committee Reports Before and After the Sarbanes-Oxley Act: A Study of Companies Listed on the NYSE,” in The CPA Journal, October 2005 [solicited for a proposed book on Audit Committees by the ICFAI University, an academic institution in India]. Ganesh Pandit is a non-practicing C.P.A. from Louisiana. More >>
Jeffrey H. Paravano, Esq.
Jeffrey H. Paravano, B.S.B.A., cum laude, John Carroll University; J.D., magna cum laude, Georgetown University Law Center; LL.M. in Taxation, with distinction, Georgetown University Law Center; Firmwide Chair of Baker & Hostetler LLP's Tax, Personal Planning and Employee Benefits Group; formerly, Senior Advisor to the Assistant Secretary, Tax Policy, Department of Treasury; adjunct professor of law (LL.M. program), Case Western Reserve University School of Law and Georgetown University Law Center; member, American Bar Association, Section of Business Law and Section of Taxation; soon-to-be Chair, ABA Tax Section's Affiliated and Related Corporations Committee; former member, Editorial Advisory Boards of Corporate Business Taxation Monthly and The Tax Adviser; Chair, Cleveland International Tax Forum; Editor in Chief, The Tax Lawyer; President, Tax Club; frequent author and speaker on tax topics. Admitted to practice in New York, Connecticut, Ohio, Colorado, Maryland, and Washington, D.C.  More >>
David J. Patterson, Esq.
David J. Patterson, B.C.A., LL.B. (Hons), LL.M. (Harv.), Partner, Minter Ellison Rudd Watts, Barrister and Solicitor engaged in commercial and taxation practice. More >>
Michael F. Patton, Esq.
Michael F. Patton;  University of Maryland (B.A. and J.D. with honors, Order of the Coif), Georgetown University Law Center (LL.M., Taxation); was editor and a major contributor to the Treasury/IRS Transfer Pricing White Paper; was a member of the Treasury/IRS study group to revise the competent authority function;  worked extensively on the OECD Multilateral Treaty on Mutual Administrative Assistance in Tax Matters and the U.S.-Bermuda Tax Convention; was the lead  U.S. Treasury negotiator in many negotiations with foreign governemnts for tax information exchange agreements under the Caribbean Basin Initiative;  named one of the Best of the Best U S transfer pricing advisors as well as one of the leading Asia Pacific tax advisors by Euro Money and the International Tax Review; has been named as a “Highly Recommended” tax advisor by the International Tax Review; member, Editorial Advisory Board of Tax Management, Inc; contributor to the Tax Management International Tax Journal, the Transfer Pricing Reporter, and other publications; is a Principal with Ernst & Young, a member of the International Tax Services Group in the National Tax Department.  More >>
Jack Paul
Jack W. Paul, B.A. (Economics), Cornell University, MBA, Ph.D., Lehigh University. Dr. Paul is a licensed CPA in the State of Florida. He is a professor of accounting at Lehigh University and has taught financial and intermediate accounting, auditing, advanced auditing, information systems, CPA review, and managerial and cost accounting. He is former director of the MS in Accounting program at Lehigh University and teaches the capstone course in that program. He has obtained several grants for conducting accounting research and has published in a number of academic and practitioner journals.  More >>
Stephen Pavlick, Esq.
Stephen Pavlick,  B.S.B.A., University of Richmond, 1975; LL.M., Georgetown University Law Center, 1980; J.D., University of Richmond, 1977; Partner, McDermott Will & Emery, LLP, Washington, D.C.; concentrates in the area of employee benefit matters for large multinational corporations; member of the Tax Management Advisory Board for Compensation Planning; served as an assistant professor at Drexel University; author of several articles on cash balance plans and the taxation of stock options and other executive compensation; certified public accountant.  More >>
Laura H. Peebles, CPA/PFS
Laura H. Peebles, Director, Deloitte & Touche. B.S., Accounting, University of New Orleans (summa cum laude) (1987); Certified Public Accountant, District of Columbia and Louisiana (Elijah Watts Sells Award 1988); Personal Financial Specialist. Member, AICPA and State Society of Louisiana CPAs. Editorial Board, Planned Giving Design Center. Frequent writer and speaker on estate planning and charitable planning topics.  More >>
Gordon O. Pehrson, Jr. Esq.
Gordon Pehrson, a partner in the Washington office of Hopkins & Sutter, is a nationally recognized expert on the taxation of insurance companies and their products. Mr. Pehrson is a graduate of the College of William & Mary (A.B. 1964) and the University of Michigan School of Law (J.D. cum laude 1967), where he was elected to the Order of the Coif. From 1977 through 1981, Gordon was an adjunct professor of law in the graduate tax program at Georgetown University. In 1990, he was elected as a member of the American Law Institute.  More >>
Josephine Y. K. Peng
 Josephine Y. K. Peng, Member of Taiwan CPA Association and Taipei Certified Public Accountant Association (since 1985); CPA, New Jersey, USA (since 1982); Senior CPA and Senior Counselor, Lee and Li, Attorneys-at-Law, Taipei (2000–present); Managing Partner, Intellects & Co., CPAs, Taipei (1989–2000); Columbia University, USA (Accounting Doctoral Program, 1981); Central State University of Oklahoma, USA (MBA, 1980); National Chung Hsing University, Taipei (B.B.A., 1977). Named by International Tax Review in 2006 as the most sought after tax adviser in Taiwan; and by The Tax Directors Handbook 2009 as one of the three best tax advisers in Taiwan; leads the Tax Practice Group of Lee and Li, Attorneys-at-Law, which was voted by International Tax Review in 2006 and 2007 as Taiwan Tax Firm of the Year; an active member on the tax committees of the American Chamber of Commerce in Taipei and the European Chamber of Commerce in Taipei; and a regular contributor of articles on various tax issues. More >>
Jeffrey N. Pennell
Jeffrey N. Pennell; B.S., Northwestern University (1971); J.D., Northwestern University (1975); Order of the Coif; Executive Editor, Northwestern University Law Review, 1974-75; Attorney, The Northern Trust Company, Chicago, Illinois, 1975-78; Assistant Professor of Law, University of Oklahoma, 1978-81; Visiting Assistant Professor of Law, Southern Methodist University, 1980; Associate Professor of Law, University of Oklahoma, 1981-84; Visiting Adjunct Professor of Law, University of Miami, 1981-93, 1999-present; Professor of Law, University of Oklahoma, 1984-86; Visiting Professor of Law, University of Miami, 1985-86; Director, Graduate Tax Program, 1986-94   More >>
Isabella Owen Perelman
Isabella Owen Perelman has been a Daily Tax Report copy editor since 2008. She has done freelance work that includes editing books, reports, and conference transcripts for the Organization of American States, the Center for Strategic and International Studies, and other organizations in the Washington, D.C., area. She also has 17 years of experience as a managing editor of several scholarly journals at the Helen Dwight Reid Educational Foundation in Washington, D.C. She has a B.A. in the Great Books program from St. John’s College, Annapolis, Md. More >>
Dennis L. Perez, Esq.
Dennis L. Perez, A.B., San Diego State University (1978); J.D., University of California at Los Angeles (1982). Trial Attorney, District Counsel, Internal Revenue Service (1982–1986). Member: American Bar Association, State Bar of California. Principal – Hochman, Salkin and DeRoy, P.C., Beverly Hills, California. More >>
Mario Petriccione
Mario Petriccione is a Director of International Corporate Tax at KPMG LLP in London. BA (Economics, Cambridge University), ACA, ATII. More >>
Michael Petrik
Mr. Petrik is a partner in