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Tax & Accounting Authors

BNA Tax & Accounting gives you an unparalleled foundation on which to base your guidance, drawing on the insights and expertise of more than 1,000 of the world's leading tax and financial accounting experts, including:

  • Former IRS commissioners and members of regulatory agencies
  • Practitioners with leading accounting firms
  • Partners from the world's most prestigious law firms
  • Leading educators

Many of our authorities provide expert analysis in the form of one of BNA Tax & Accounting’s renowned Portfolios. Others offer practical, authoritative answers to a comprehensive range of tax questions in our Tax Practice Series. All share unstintingly of their own experience and expertise in the form of sample plans, client letters, and other practice tools.

In addition, BNA’s Advisory and Editorial Boards actively assist in keeping BNA publications and subscribers on the pulse of what’s happening around the world from a tax and accounting perspective.

Choose one of the links below for listings of BNA’s authors and board members:

Authors:

Portfolio Authors 
Tax Practice Series and Adviser Authors

Advisory & Editorial Boards:

Accounting
Compensation Planning
Corporate Taxation
Estates, Gifts, & Trusts
Foreign Income 
Real Estate
State Tax
Tax Management International Forum
Tax Treaties Analysis
Transfer Pricing
Transfer Pricing Forum 
U.S. Income

   


A

Toshio Aritake

Toshio Aritake is a special correspondent for BNA.


Byrle M. Abbin, Esq.

Byrle M. Abbin, Esq., B.B.A. with Distinction from the University of Michigan and J.D. from Harvard Law School. Byrle retired as a partner of the firm of Arthur Andersen in 1993. While at Andersen, he was Managing Director, Tax Competence (firmwide) twice, and founder and Managing Director of the Office of Federal Tax Services.

Heidi K. Abegg, Esq.

Heidi K. Abegg, B.A., cum laude, Valparaiso University (1993); J.D., Valparaiso University School of Law (1996); Co-Author, “The Developing Constitutional Standards for ‘Coordinated Expenditures’: Has the Federal Election Commission Finally Found a Way to Regulate Issue Advocacy?,” Election Law Journal (2001); Co-Author, “Free Speech and the Christian Coalition Case,” Free Speech and Election Law News, Summer 1999.
 


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.


Howard Abrams, Esq.

Howard E. Abrams, Esq., B.A., University of California at Irvine (1976; summa cum laude); J.D., Harvard Law School (1980; cum laude); Law Clerk to the Honorable Theodore Tannenwald, Jr., Chief Judge, United States Tax Court (1980-82); Professor, Emory Law School, since 1983; Adjunct Professor, University of Georgia College of Law, since 1993; Visiting Professor, Cornell Law School (1987-88); Director of Real Estate Tax Knowledge, Deloitte & Touche (1989-90); Of Counsel, Steptoe & Johnson (2003-04); co-author, Federal Income Taxation of Corporations and Shareholders (Aspen Law & Business: 3d ed. 2000); co-author, Federal Corporate Taxation (Foundation Press: 5th ed. 2002); co-author, Fundamentals of US Taxation (Kluwer Law International: 1999); member, District of Columbia Bar; member, American Law Institute; member, American Bar Association, Tax Section. 


Salvador D, Aceves, MS Taxation, EdD, Associate Provost

Salvador D. Aceves holds both a Bachelor of Science in Accounting and a Doctorate in Education with an emphasis in International Business from the University of San Francisco. Dr. Aceves also holds a Master in Taxation from Golden Gate University. Dr. Aceves is the Associate Provost responsible for planning, budget, and review for the University of San Francisco. He is also an Associate Professor of Accounting in the University's School of Business, and he is an Adjunct Professor in the University's School of Law. Dr. Aceves is the lead author of Financial Accounting (Houghton Mifflin 2008). 


Alan S. Acker, Esq.

Alan S. Acker, University of Illinois (B.S. 1974), Illinois Institute of Technology, Chicago-Kent School of Law (J.D. 1977); member, Ohio, Illinois, and Virginia Bars; member, American Institute of Certified Public Accountants and Ohio CPA Society; Fellow, American College of Trusts and Estates Counsel; adjunct professor of law at Capital University Law and Graduate Center, Columbus, Ohio; contributor to Tax Management Estates, Gifts and Trusts Journal, Estate Planning, and other legal publications; lecturer at various tax seminars.



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. 


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.


Surendra Agrawal, Ph.D.

Dr. Agrawal is a Professor of Accounting, Emeritus, at the School of Accountancy, University of Memphis. He has been a member of numerous professional organizations, including the Institute of Management Accounting, American Institute of Certified Public Accountants, Decision Sciences Institute, and the Institute of Chartered Accountants of India. He has authored several books and his papers have appeared in numerous professional journals published in many countries.



Akira Akamatsu, Esq.

 Akira Akamatsu, Esq. 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. Akamatsu has published articles widely in major Japanese and international tax journals and lectured both in Japan and overseas. He was honored with a special award from the Japanese Tax Institute for his book International Tax Principles and Japanese International Tax Law (Zeimu Kenkyukai, 2001).

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.


Peter C. Alegi, Esq.

 Peter C. Alegi, Rome, Italy. B.A. and LL.B from Yale University.

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.


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. 


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.

Michael Alles

Michael G. Alles, Ph.D., Stanford Business School; B.S. (First Class in Honors), The Australian National University. A past member of the Executive Committee of the Management Accounting Section of the American Accounting Association, Dr. Alles has co-chaired its annual research symposium. He is a professor in the Department of Accounting and Information Systems at the Rutgers Business School, and has taught accounting at the University of Texas, Southern Methodist University, and New York University. 


Peter J. Allman, Esq.

Peter J. Allman, B.A., University of Maryland (1976); J.D., The Washington College of Law, The American University (1980); L.L.M., M.S.A., Georgetown University (1981, 1982); member of the District of Columbia, Connecticut, Massachusetts and New York Bars.


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.

Rakesh Alshi

Rakesh G. Alshi, Senior Manager at Deloitte Haskins & Sells, India is a fellow member of Institute of Chartered Accountants of India and is a member of Deloitte’s Global Transfer Pricing Team. He has served at Deloitte’s Chicago Office and has been involved with Deloitte’s offices in Australia, UK and other US offices. He has authored articles on transfer pricing and international tax published in the Economic Times, Financial Express, Kokusai Zhimo (Japan) and Bureau of National Affairs, Washington D.C USA. He regularly presents research papers at study circles sponsored by the Institute of Chartered Accountants of India, the Institute of Company Secretaries of India, and the Chamber of Commerce and Industry.      


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). 


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.

John Amato

John Amato is State Tax Counsel with General Electric Capital Corporation in Stamford, Connecticut where he is responsible for state income and franchise tax audits, appeals, and litigation. Prior to joining GE Capital, Mr. Amato was a senior tax manager at PricewaterhouseCoopers LLP in San Francisco specializing in state income and franchise tax planning and audit defense. Mr. Amato began his career as Counsel with the Massachusetts Department of Revenue in Boston. Mr. Amato received his B.A. from Middlebury College and his J.D. from Case Western Reserve University Law School. Mr. Amato has spoken for various organizations such as the Tax Executives Institute (TEI), the Interstate Tax Corporation, the Council for International Tax Education, and the Equipment Lessors Association. He has co–authored various articles on state taxation which have appeared in such journals as the Journal of State Taxation, the Journal of California Taxation, and Interstate Tax Insights.
 


James Amdur

Mr. Amdur has extensive experience in federal, state, and local tax planning and proceedings, emphasizing telecommunications and regulated utilities. He is a graduate of Case Western Reserve University (B.B.A., 1957; J.D., 1960) and Georgetown University (LL. M. in Taxation, 1966). Mr. Amdur has been an Attorney–Advisor to the U.S. Tax Court, has practiced law in Cleveland, Washington, D.C., and San Francisco, and served for many years as in–house tax and corporate counsel for a telecommunications corporation. He is a member of the American Bar Association (Section of Taxation), the State Bar of California, and the District of Columbia Bar.
 


Phillip Ameen

 Philip D. Ameen, CPA, Vice President and Comptroller, General Electric Company.

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. 


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. 


Federico Andreoli

Federico Andreoli was mitted to the Bar in 1993 and joined Maisto e Associati in 1995. In the same year, Mr. Andreoli performed an assignment as research associate with the International Bureau of Fiscal Documentation (IBFD). Mr. Andreoli specializes in international tax planning, cross-border financing, and M&A transactions with Studio Maisto e Muscali.


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.

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.


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.


Edwin Antolin

Edwin P. Antolin is a senior associate in the Tax Department in Morrison & Foerster's San Francisco office. Mr. Antolin's practice focuses on the resolution of state and local tax controversies and advising clients on the state and local tax ramifications of various business transactions. He has represented individuals as well as multistate and multinational businesses in state and local tax cases before all levels of administrative review in California and before trial and appellate courts, including the United States Supreme Court. He received his B.A. degree in finance from the University of Washington in 1986, and his J.D. degree from the University of California, Hastings College of the Law, in 1994. While at Hastings, he was elected to the Thurston Honor Society, and he served on the Hastings Constitutional Law Quarterly, and as a Note Editor on the Hastings International and Comparative Law Review.


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. 


Abel Adolfo Atchabahian, Dr.

Adolfo Atchabahian, Special Consultant to Tax Management, Doctor in Economic Science, University of Buenos Aires; former Judge of the National Tax Court in Argentina (1960-1967) and Professor of Public Finance and Tax Law at the University of Buenos Aires (1957-1967 and 1980-1983); tax expert and Director at the Office of Public Finance of the Organization of American States (1967-1976); former consultant at the U.N. Center on Transnational Corporations; consultant of the Inter-American Development Bank and the International Monetary Fund; member of the International Fiscal Association and former member of its Permanent Scientific Committee; member and former president of the Argentinean Association of Fiscal Studies; author of several books and many articles published in Argentina and abroad relating to economic, public accounting and tax matters; former chief editor of Derecho Fiscal and Derecho Tributario (1981-1998), monthly tax reviews, and Impuestos Nacionales, a loose-leaf publication updated fortnightly (1984-1998); Director of Periódico Económico Tributario, a fortnightly publication, published in Buenos Aires under the auspices of Editorial La Ley-Thomson (2003- ); and Professor of Tax Law in graduate courses for lawyers and certified public accountants in different public and private universities throughout Argentina.




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.


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.

Scott A. Avery, Esq.

Scott A. Avery, B.S.B.A., University of Arizona (1989) 


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). 



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.

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.

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.


Richard C. Baier, JD

Richard C. Baier, Brigham Young University (B.A. 1973); Indiana University School of Law (J.D. 1977). 


David B. Bailey, Esq.

David B. Bailey, Duke University (A.B. 1994); Georgetown University Law Center (J.D. 1999); New York University School of Law (LL.M. in Taxation, 2001); Executive Editor, The Tax Lawyer; Graduate Editor, Tax Law Review.



Edwin H. Baker, Esq.

 Edwin H. Baker, Epstein Becker & Green, PC in New York, NY.

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.

Brian Ballou, Ph. D.

Dr. Brian Ballou, Ph.D., Michigan State University (1996); B.S.B.A., Honors, Accounting, The Ohio State University (1988). Dr. Ballou specializes in business risk-based auditing. He has worked as a senior analyst for LEXIS/NEXIS (1991–92), senior associate for Ernst & Young, LLP (1989–1991), and postgraduate intern at the FASB (1988–89). As a public accountant, licensed in Indiana (not actively practicing), he leads seminars for KPMG interns throughout the United States and has served on the AICPA Risk Assessment Task Force. In addition to coauthoring a book on applying a global Enterprise Risk Management (ERM) approach to auditing, Dr. Ballou has published works on governance, risk management, and reporting (GRMR) in Harvard Business Review, the Journal of Accountancy, Issues in Accounting Education, and Management Accounting Quarterly. He has received GRMR-related grants from the Economic Development Administration, KPMG, and PricewaterhouseCoopers. Dr. Ballou is also a Professor of Accountancy and Co-Director of the Center for Governance, Risk Management, and Reporting at the Farmer School of Business, Miami University of Ohio, and co-instructs the only GRMR course series of its kind in the United States.


Russell Banigan

Mr. Banigan is a national director in the Multistate Tax Services Group of Deloitte & Touche LLP, Tri–State Region (New York, New Jersey, Connecticut). Since 1984, he has devoted his full–time efforts to providing multistate tax consultation services, with an emphasis on the financial services industry, merger and acquisition transactions, and advanced tax strategies. Mr. Banigan has served on the State and Local Tax Committee of the American Institute of Certified Public Accountants, and currently serves on the State and Local Tax Committee of the Wall Street Tax Association. He is also a member of the Advisory Board for the Bureau of National Affairs State Tax Portfolio Series. Mr. Banigan has authored numerous multistate tax articles, such as “What You Need to know About the Expanded Investment Capital Regulations,” “New York's NOL Deduction Further Limits the Federal Rules,” and “The Questionable Constitutionality of the California DRD [Dividends Received Deduction] and Interest Offset Rules.” He has addressed various business and professional organizations, such as the Tax Executive Institute and the New York Business Council, on New York and multistate tax issues.


Robert T. Barbetti

Robert K Barbetti, B.A.,  MacMurray College (magna cum laude); M.A., Middlebury College; J.D., St. Louis University School
of 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. 


Vara Barnes, Esq.

Vara Barnes is an Editor for BNA Tax & Accounting and contributing editor for the Weekly Report.


Lewis T. Barr, Esq.

Lewis T. Barr, B.S., Economics, Wharton School of Finance, University of Pennsylvania (1964); J.D., University of Michigan Law School (1967); member of Ohio Bar; American College of Tax Counsel; American Law Institute; American College of Probate Counsel; contributor to various tax publications and lecturer at various tax institutes. 


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.


George Barry

George Barry is with the Chicago office of Deloitte & Touche LLP. Previously, Mr. Berry was a principal with Arthur Andersen & Co. in Chicago and the Manager of the Income Tax Legal Division of the Illinois Department of Revenue. He earned his B.A. degree in Economics in 1970, and received a J.D. degree cum laude in 1973 from Northwestern University.


Johanna V. Bartlett, Esq.

 Johanna V. Bartlett, Attorney in Rochester, NY.

Gregory L. Barton, Esq.

Gregory L. Barton, University of Notre Dame, B.S. (1980); University of Southern California, M.S. (1981); University of Chicago, J.D. (1985); former attorney–advisor, Office of Management and Budget; law clerk, U.S. Court of Appeals for the Seventh Circuit, Judge Richard A. Posner (1985–86); former lecturer, World Trade Institute and University of Southern California Tax Institute; former panelist, Northwestern University Transfer Pricing Conference; member, American Bar Association, Section of Taxation, Committee on Foreign Activities of U.S. Taxpayers; admitted to practice, Illinois, U.S. District Court for the Northern District of Illinois, U.S. Court of Federal Claims, and U.S. Tax Court. 


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.


Robert A. Baskerville, Esq.

Robert A. Baskerville, University of Washington (B.A., 1966; J.D., 1973; LL.M., 1981); member, Washington State Bar. 


Joel Bassett, Esq.

Joel E. Bassett, Esq. is the Technical Editor for BNA's International Journal and a contributing editor of the Weekly Report.



Mark Beams, Esq.

 Mark Beams Esq., retired from General Electric Corporation, Fairfield, Connecticut.

Tony Beare

Tony Beare is a Tax Specialist with Slaughter & May in London, England.


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.

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.


Edward J. Beckwith, Esq.

Edward Jay Beckwith, partner, Baker & Hostetler, LLP; B.S., Pennsylvania State University (1971); J.D., Georgetown University Law Center (1974); M.L.T., Georgetown University Law Center (1983); Adjunct Professor of Law, Georgetown University Law Center; member, Bar of the District of Columbia (1975); member, American Bar Association (Sections on Taxation and Real Property, Probate and Trust Law); member, American Law Institute; fellow, American College of Trusts and Estates Counsel; Founder and Chair, Advanced Estate Planning Institute, Georgetown University Law Center (1988-Present); member Estate Planning Council, Washington, D.C.; Who's Who in America.


Lewis F. Beers, III

 Lewis F. Beer, B.A. from Union College - Schenectady, NY, and J.D. from the University of Connecticut.

Frank Beil

Frank J. Beil, CPA, MS (Accounting), University of North Dakota, consults for the FASB in the areas of Revenue Recognition for Products, Services, Multiple Element Transactions, Contractor Accounting, and Accounting for Software Transactions. He is a Senior Lecturer in Accounting and Adjunct Professor of Management at the Carlson School of Management, University of Minnesota. Mr. Beil conducts seminars on Revenue Recognition, Accounting for Pensions, Accounting for Leases, and FASB Update and consults for public and private companies on applying accounting standards.


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.


Kevin Bell

Kevin A. Bell is a Staff Writer/Editor at BNA Tax and Accountings Transfer Pricing Report.


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. 


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. 
 


Carrie Benedict

Carrie Benedict, CPA, Master of Accountancy, Case Western Reserve University (2002); B.S. (Accounting and English), Heidelberg College (2001). Candidate for J.D., Ohio State University (May 2010); former assurance manager, Grant Thornton LLP.


Frederick J. Benjamin, Jr. Esq.

Frederick J. Benjamin, Jr., Esq., is the author of an earlier version of this Portfolio.


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). 


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.


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.


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.


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. 


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.

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). 


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  


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.


Turney P. Berry, Esq.

Turney P. Berry, partner, Wyatt, Tarrant & Combs, LLP; B.A. (with honors, 1983) and B.L.S. (with university honors, 1983), Memphis State University; J.D., Vanderbilt University (1986); Adjunct Law Professor, Vanderbilt University (2004 to present); Fellow, American College of Trust and Estate Counsel (Estate and Gift, Charitable Planning and Exempt Organizations and Program committees); Delegate, National Conference of Commissioners on Uniform State Laws (NCCUSL); member, Legal Advisory Subcommittee of the Council on Foundations; listed in the publication The Best Lawyers in America; frequent writer and speaker on the local, state, and national levels. 


John T. Berteau, Esq.

 John T. Berteau, Williams Parker Harrison Dietz & Getzen PA, Sarasota, FL. J.D. from Duke University.

Luis Betancourt

Luis Betancourt, CPA, Ph.D., Accounting, University of Central Florida; MBA, Finance, University of Maryland; BS, Accounting, Salisbury State University. Betancourt is an Assistant Professor of Accounting at James Madison University. He worked in accounting policy at the Office of the Comptroller of the Currency and Freddie Mac. Betancourt has extensive teaching and training experience and has written for many publications, including Journal of Accountancy, and Advances in Taxation. 


J. Elaine Bialczak

Ms. Bialczak is Director for Compton & Associates, LLP, a leading nationwide provider of quality state and local tax services. Prior to joining Compton & Associates, she was General Counsel for DuCharme, McMillen & Associates, Inc., a state and local tax consulting firm. Before joining DuCharme, McMillen, Ms. Bialczak worked as a state and local tax litigator for AT&T, and as State and Local Tax Counsel for The Coca–Cola Company. Ms. Bialczak also served as Assistant Attorney General for the state of Ohio, representing the Ohio Department of Taxation before numerous courts.


Alden J. Bianchi, Esq.

Alden J. Bianchi, B.S., Worcester Polytechnic Institute (1974); J.D., Suffolk Law School (1978); LL.M., Georgetown Law Center (1979); LL.M. (tax), Boston University School of Law (1984); Employee Benefits Committee of the American Bar Association Tax Section; Massachusetts Bar (1978), Illinois and District of Columbia Bars (1979).


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. 


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

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. 

Ervin Black

Ervin L. Black, Ph.D., is the PricewaterhouseCoopers Fellow at Brigham Young University. He received his Ph.D. from the University of Washington and has held faculty positions at Brigham Young University, University of Arkansas, and University of Wyoming. Prior to his academic career, Professor Black received his MBA from Brigham Young University and worked for seven years in private industry as a financial and quality analyst, a corporate treasurer for a start-up company, and a stockbroker. His research is primarily in financial and international accounting, with emphasis on examining the usefulness of firm financial characteristics in different settings. Professor Black teaches undergraduate and graduate courses in international accounting, financial statement analysis, financial accounting, and professional research methods.


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). 


Peter Blackwood

Peter Blackwood, tax partner and director of Deloitte Touche Tohmatsu's specialist Transfer Pricing Group in the Asia-Pacific region; former senior ATO officer; Chartered Accountant; Fellow of Taxation Institute of Australia. 


Hartman E. Blanchard, Esq.

 B.A., magna cum laude, Harvard University (1991); J.D., with honors, The George Washington University (1994); Member, The George Washington Journal of International Law and Economics; LL.M. (Taxation), with distinction, Georgetown University; Law Clerk to the Honorable James C. Turk, U.S. District Court for the Western District of Virginia (1994–95); Member, American Bar Association, Section of Taxation; Member, bars of the District of Columbia and Maryland.


Kimberly Blanchard, Esq.

Kimberly S. Blanchard, Esq. is with Weil, Gotshal & Manges, LLP in New York, NY and is a frequent contributor to BNA's International Journal.


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. 


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. 

Peter H. Blessing, Esq.

Peter H. Blessing, Princeton University (A.B. 1973); Columbia University (J.D. 1977); New York University (LL.M. 1981); member, New York Bar, and Section of Taxation of American and New York State Bar Associations; contributor: The Tax Lawyer; Tax Management International Journal. 



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.

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.


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). 


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).


Nathan Boidman, Esq.

 Nathan Boidman, Esq., Davies Ward Phillips & Vineberg, Montreal, Canada.

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).


Michael Bologna

Michael Bologna is a BNA staff correspondent for the Weekly Report.



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.

Charles Borek

Charles A. Borek, J.D., University of Baltimore (summa cum laude); M.B.A., University of Baltimore (summa cum laude); B.A., Mary Washington College. Mr. Borek is Executive Vice President for Tax Services and principal of Cohen, Rutherford + Knight, P.C., a Bethesda, Maryland accounting and consulting firm. Mr. Borek also practices law with the Law Offices of O'Connor & Borek, LLC. A member of the American Bar Association, American Institute of Certified Public Accountants, Healthcare Financial Management Association, and American College of Healthcare Executives, Mr. Borek has lectured frequently for the American Bar Association, Maryland Institute for Continuing Professional Education of Lawyers, and American Health Lawyers Association.  A certified public accountant, licensed in Maryland, Mr. Borek is admitted to the bars of the U.S. Supreme Court, U.S. Court of Appeals for the Fourth Circuit, U.S. District Court for the District of Maryland, U.S. Court of Federal Claims, U.S. Tax Court, and Court of Appeals of Maryland. He teaches at the University of Baltimore School of Law where as a student he had served as Editor-In-Chief of the University of Baltimore Law Review.


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.
 


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.

Slawomir Boruc

Slawomir Boruc graduated from the Department of Law and Administration at the University of Warsaw in 1992. He has been working for Baker & McKenzie since July 1992, specializing in resolving tax law problems. He has advised many firms, including firms in the IT, chemicals, and printing and textile industries, and one of the largest telecommunications companies in the world. He has represented clients before tax authorities and in tax cases before the Supreme Administrative Court. He is a member of the Warsaw District Chamber of Legal Advisors and of the National Chamber of Tax Advisors. 


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.


Herman Bouma, Esq.

Herman B. Bouma, Esq. is with Buchanan Ingersoll & Rooney PC in Washington, D.C. and is a frequent contributor to BNA's International Journal.



Stephen Bouvier

Stephen Bouvier is the London Staff Corresondent at BNA Tax and Accounting's Accounting Policy & Practice Report.

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.



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.


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.


Jerry L. Bowman, Esq.

 Jerry L. Bowman, Bowman Green Hampton & Kelly, PLLC, Chesapeake, VA.



Kim Marie Boylan

Kim Marie Boylan, B.S., Georgetown University (1981); J.D., Syracuse University College of Law (cum laude 1986); LL.M., Taxation, Georgetown University Law Center (with honors 1993); member, District of Columbia, Massachusetts and Pennsylvania Bars; Admitted U.S. Tax Court, U.S. Court of Federal Claims, Various U.S. Courts of Appeals; ABA Section of Taxation; Certified Public Accountant; clerk for the Hon. Robert J. Yock, U.S. Court of Federal Claims (1986-1987). Frequent lecturer on tax and accounting policy issues. 


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.

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. 


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. 


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.


Samuel Braver

Samuel W. Braver is a shareholder with Buchanan Ingersoll PC, representing clients in commercial litigation. Mr. Braver has been elected to the Judiciary Committee of the Allegheny Bar Association and is a member of the Academy of Trial Lawyers of Allegheny County. He has served as a faculty member for the National Institute of Trial Advocacy training programs and lectures for the Pennsylvania Bar Institute. Mr. Braver has developed and participated in Alternative Dispute Resolution Procedures and has served as an arbitrator for the American Arbitration Association and for federal and state court arbitration proceedings. Mr. Braver received a B.A. from the University of Pittsburgh and a J.D. from Duquesne University. 



Wayne Bremser

Wayne G. Bremser, Ph.D., University of Pennsylvania Wharton School. Professor of Accountancy and Information Systems, Villanova University School of Business; Chairperson of Department of Accountancy, Villanova University School of Business (2004-2007). Published work has appeared in R&D Management, The Accounting Review, the Journal of Accountancy, Electronic Commerce Research and Applications, and other journals. Dr. Bremser has also authored numerous books on budgeting and control. Accolades include the Critical Incidents Award and the Distinguished Faculty Research Award, both from Villanova. Dr. Bremser serves on a variety of committees and boards, including the American Accounting Association. Research and consulting interests include performance measurement, innovation, and international accounting implementation issues. 



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.

James Brimson, ABD

Mr. Brimson is the founder of the Activity Based Management Institute, which researches process theory and adaptive management. Previously, Mr. Brimson was the CAM-I Project Director for the Cost Management Project that led to the development of Activity-Based Accounting. As a consultant, he has helped many organizations implement Activity-Based Accounting and Management systems. He has authored several books on Activity-Based Accounting and Management and has been a frequent speaker throughout the world on the subject.


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). 


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.

James Bristol

Waller Lansden Dortch & Davis LLP, Nashville




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.


Brian Browdy

Mr. Browdy practices state and local tax with his primary focus on the resolution of state and local tax disputes and tax planning for multistate and multinational corporations. He received his B.A. degree from Northwestern University and his law degree from DePaul University. He is admitted to practice in Illinois.


Darrell Brown

Darrell Brown, Ph.D., Accounting, University of Utah; M.B.A., University of Montana; B.S., Forestry, University of Montana. Dr. Brown teaches Accounting at Portland State University.


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.
 


Karen B. Brown

Karen B. Brown, B.A., Princeton University; J.D., LL.M., New York University, the Donald Phillip Rothschild Research Professor of Law at the George Washington University School of Law, where she teaches courses in Federal Income Taxation, Corporate Taxation, and International Taxation. Before joining the faculty at George Washington University, Professor Brown was Professor of Law and Associate Dean for Academic Affairs at the University of Minnesota Law School and Professor of Law at Brooklyn Law School. She has published numerous articles concerning corporate and international taxation. Professor Brown is co-author of an international tax transactions treatise and co-editor of a book on taxation reform. She is a member of the International Fiscal Association.


Kenneth Brown

Mr. Brown is a tax partner with Ernst & Young, where he is the West Region Director of State and Local Tax Services and a member of the National State Tax Committee. He is a member of the California Society of CPA's Tax Committee and the Tax Committee of the California Chamber of Commerce; on the Board of Directors of Cal–Tax; and a Director of the Advisory Boards of both the San Jose State University Masters of Tax program and the University of Southern California's School of Public Administration. He is the author of a quarterly column on state taxation published by the California Society of CPA's. He received his B.S. and M.B.A. (Taxation), with honors, from the University of Southern California.


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.


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.

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.


Stefan Brunsbach

Dr. Stefan Brunsbach is with PricewaterhouseCoopers LLP in New York, NY and is a frequent contributor to BNA's International Journal.


Charlene Budd

Charlene S. Budd, Ph.D., The University of Texas at Austin; MBA, Baylor University; BBA (summa cum laude), Baylor University; AA (Applied Arts), McLennan Community College. As the owner of Budd Management Systems, Dr. Budd is a frequent consultant in practice improvement initiatives. She is a Professor Emeritus at Baylor University, where she taught courses in management accounting and project management. Dr. Budd is the chair of the Business Environment and Concepts Subcommittee of the American Institute of Certified Public Accountants and Chair of the Finance & Metrics Committee of the Theory of Constraints International Certification Organization (TOC-ICO). She is certified in all areas of Theory of Constraints by the TOC-ICO and as a Project Management Professional by the Project Management Institute. Dr. Budd completed extensive training with the Avraham Y. Goldratt Institute in Theory of Constraints concepts, including Critical Chain Project Management and Management Skills, and is a former member of the Institute's JEMBA group. She is a member of numerous organizations including the Financial Executives Institute, Institute of Management Accountants, and Project Management Institute. Dr. Budd has authored and co-authored numerous books and articles on accounting.


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.


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.


Eunice L. Bumgardner, Esq.

 Eunice L. Bumgardner, former in-house Counsel for Bloomberg BNA.


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.


Frederick R. Burke, Esq.

Frederick R. Burke is a managing partner of Baker & McKenzie LLP's Vietnam offices. He obtained his Bachelor of Arts Degree with Honors from Stanford University, his Juris Doctor Degree from Columbia University School of Law and his Masters Degree of International and Public Affairs from Columbia University School of International Affairs. He was admitted to practice in New York (1987) and Washington, D.C. (1988) and registered as a foreign lawyer in Vietnam since 1996. Fred Burke has almost twenty years' experience in the planning, negotiation and operation of foreign investment projects as well as in the related issues of trade, securities, finance, construction, taxation, regulatory compliance, labor, intellectual property and technology transfer. He is currently a Vice Chairman of the Executive Committee of Hong Kong Business Association in Vietnam, Co-Chairman of the Executive Committee of the Vietnam Business Forum and Senior Advisor, and Chairman of the Legal Committee of the American Chamber of Commerce in Vietnam. Languages: English, Mandarin, Vietnamese, French, German and Italian.


Hannah Burke

KPMG LLP's Energy Sustainability Tax practice


Steven Burkholder
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BNA

Steven Burkholder is the Norwalk, Connecticut Staff Correpondent at BNA Tax and Accounting's Accounting Policy & Practice Report.


Peter Burt, Esq.

Peter Burt, Esq. is a Federal Editor for BNA Tax & Accounting, and a contributing editor for the Weekly Report.


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.



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. 



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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. 


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).
 


David Cairns, FCA

David Cairns provides consulting and training services on International Financial Reporting Standards (IFRS) and has authored several authoritative texts on IFRS. He was the secretary-general of the International Accounting Standards Committee (IASC) from 1985 to 1994 and is a member of the IASB's Working Group on Accounting Standards for Small and Medium-sized Entities. He is a member of the UK's Financial Reporting Review Panel and is Visiting Professor in Accounting at the London School of Economics and Political Science. Prior to joining the IASC, Mr. Cairns was a partner in Stoy Hayward (now BDO Stoy Hayward) and chairman of the firm's international accounting and auditing committee. He has also worked for Société Générale, Black and Decker, Carlsberg and Pannell Kerr Forster. In 1995, he was appointed OBE for his services to the accountancy profession.


Massimo G. Calderan, Esq.

Massimo G. Calderan, University of Zürich (lic. iur., 1986); admitted to bar (Zürich 1991, St. Gallen 1995 and Zug 1995); member, Swiss, Zürich and International Bar Association; Association Internationale des Jeunes Avocats (“AIJA”), Swiss-Italian Chamber of Commerce (Zürich), Swiss-Spanish Chamber of Commerce (Zürich). 


Allen Calhoun, Esq.

Allen Calhoun, Esq. is an Editor at BNA Tax & Accounting and contributor to the Weekly Report.


Jay Camillo

Ernst & Young LLP, Atlanta



Charles G. G. Campbell, Esq.

 Charles G. G. Campbell, Rand Rosenzweig Radley and Gordon LLP, New York, NY.

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.

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. 



Pamela M. Capps, Esq.

Pamela M. Capps, B.S.B.A., Washington University (1987); J.D., Columbia University School of Law (1992); 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. 


L. Michelle Carlone, CPA

L. Michelle Carlone, B.A., Seattle Pacific University; member, American Institute of Certified Public Accountants.



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.

Michael Carnevale, CPA Esq.

Michael K. Carnevale, Esq., University of Michigan (1982); University of Detroit (1990). Certified Public Accountant (New York, New Jersey, Michigan); Partner, Deloitte Tax LLP; member, American Institute of Certified Public Accountants, Michigan Society of Certified Public Accountants, American Bar Association, Michigan Bar Association, and National Association of Real Estate Investment Trusts.



John Carr, Esq.

Retired from Winston & Strawn, co-author of Portfolio 902-2nd, Indirect Foreign Tax Credits.

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. 


James E. Carreon, Esq.

James E. Carreon, J.D., Southwestern University School of Law; B.S. and B.A., University of Southern California; State Bar of California; Adjunct Professor, Golden Gate University, Master of Tax Program.
 


Glen Carrington, CPA

 Glen Carrington, CPA, Ernst & Young, Washington, DC.

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.


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.

Patrick Cauwenbergh, Esq.

Patrick Cauwenbergh is an International Tax Partner with Deloitte Belastingconsulenten and is the head of the transfer pricing and tax effective supply chain group within Deloitte. He has participated in transfer pricing assignments for Europe-based companies (including many of the largest Belgian controlled groups) regarding their relations with other EU-countries, Eastern Europe countries, the United States, Japan, etc. He obtained a Ph.D. in law on “international transfer pricing” at the University of Antwerp, where he is a Professor of International Tax Law, and obtained a Master in International and European Taxation at the Ecole Supérieure des Sciences Fiscales in Brussels. In addition, he has prior experience in the corporate tax aspects of the financial industry (hybrid financing, global trading, cash pooling, charge out of corporate fees, cost sharing, leasing transactions, etc.). He has published two monographs and authored several articles on international transfer pricing and is Guest Professor at the Universities of Gent and Leuven and a regular speaker at seminars on related topics. 


Karen E. Cederoth

Karen E. Cederoth, B.S., Eastern Illinois University; M.A., taxation, DePaul University; tax partner, International Tax Service Line, Deloitte Tax LLP, Chicago, Illinois; formerly with Arthur Andersen, Chicago; formerly with Container Corporation of America, responsible for international compliance; Instructor, DePaul University, Masters in Tax Program. 


Lauren Watson Cesare, Esq.

Lauren Watson Cesare; University School of Law; member, American Bar Association, Section of Taxation; admitted to practice, California, U.S. Tax Court. 


Clark J. Chandler, Ph. D.

Clark J. Chandler, Dickinson College, B.A. (1974); University of Michigan, M.A. and Ph.D., Economics (1978). Dr. Chandler is a principal with KPMG LLP's Washington national Tax/Economic Consulting Services practice. He has testified extensively and worked for both tax authorities and multinational corporations in the area of international transfer pricing.


Stephen Charbonnet

Stephen G. Charbonnet -- Tulane University, J.D., Loyola Marymount University, B.B.A.. Currently at KPMG LLP's Washington National Tax office.


Betty Chavis

Betty Chavis, Ph.D., is a Professor of Accounting and serves as the Chair of the Department of Accounting at California State University, Fullerton. Dr. Chavis teaches and conducts research in the areas of financial accounting and reporting, international accounting, and financial statement analysis. She was an Accounting Academic Fellow with the SEC in the Division of Corporation Finance in Washington, D.C. in 2001-2002. Professor Chavis received her Ph.D. in Accounting from the University of Southern California. In addition to the current Share-Based Compensation research, Dr. Chavis is actively researching convergence issues between US GAAP and IFRS. Her research has been published in several academic journals including the Journal of Accounting, Auditing and Finance. She has also presented seminars on US GAAP, Sarbanes-Oxley regulation, SEC reporting and International Financial Reporting in the United Kingdom, Germany and China.

René Chaze

René E. Chaze, Ernst & Young, McLean, Virginia

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.



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.
 


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.


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. 




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. 


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.

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). 


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.

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.
 


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. 

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.


Christopher P. Cline, Esq.

Christopher P. Cline, partner, Holland & Knight LLP; B.A., San Francisco State University, 1987; J.D., Hastings College of the Law, 1991; member of bar, Oregon and California; adjunct professor of law, Northwestern School of Law, Lewis & Clark College, 1997; contributor to Tax Management Estates, Gifts and Trusts Journal, Estate Planning, Probate and Property, and other professional publications.


Grant M. Clowery

Grant M. Clowery, C.A. (Canada); CPA (Illinois); Ph.D., Business, University of Chicago; J.D., George Mason University. Dr. Clowery has served as an expert witness and counselor for both the Internal Revenue Service and taxpayers on issues relating to transfer pricing, valuation and financial accounting practice. 


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.

John Coalson

Mr. Coalson is a partner in the Atlanta law firm of Alston & Bird LLP, where his practice focuses exclusively on state and local tax matters. Mr. Coalson is Past Chair of the State Bar of Georgia's Section of Taxation, and he continues to serve as the Taxation Section's Liaison with the Georgia Department of Revenue. He is also a member of the Executive Committee of the National Association of State Bar Tax Sections, and serves on the Advisory Board of the Paul Hartman State and Local Tax Forum at Vanderbilt University. In addition, Mr. Coalson has served as an Adjunct Professor at Emory University School of Law, teaching courses in state and multistate taxation. Mr. Coalson received his B.B.A. degree (with highest distinction) from Emory University, and his J.D. degree (summa cum laude) from the University of Georgia. He is admitted to practice in Georgia. The authors gratefully acknowledge the contributions and assistance of the late Helene Z. Cohen, Esq., formerly a partner at Alston & Bird LLP, in the preparation  


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.
 


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.


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.


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. 



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. 


Steven D. Conlon, Esq.

 Steven D. Conlon, Katten Muchin & Zavis, Chicago, IL.

Jason Connery

Jason R. Connery is with KPMG LLP in Washington, D.C. and is a frequent contributor to BNA's International Journal.



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.


Peter J. Connors, Esq.

Peter J. Connors, B.A., Catholic University; J.D., University of Richmond; LL.M (in Taxation), New York University School of Law; Senior Tax Accountant, Arthur Andersen & Co.; Attorney, Tax Department, Bondy & Schloss; Tax Manager, J.C. Penney & Co.; Senior Manager, KPMG; Principal and Director of International Capital Markets Tax Services, Ernst & Young LLP; Tax Partner, Baker & McKenzie (1995 to 2001); CPA (New York).
 


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. 


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.   


Diane M. Cooper, Esq.

 Diane M. Cooper Esq., Senior Counsel, Wilkins Finston Law Group LLP, Dallas, TX.


Kevin A. Cordano

 Kevin A. Cordano, CPA, Holthouse Carlin & Van Trigt LLP, Los Angeles, CA

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. 

Manal Corwin

Manal S. Corwin is with KPMG, LLP in Washington, D.C. and is a frequent contributor to BNA's International Journal.



Jenny Cottrell, Esq.

Jenny Cottrell is with Stephenson Harwood in London, England.


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.

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.

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.


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.)

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.


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).


Roy Crawford, III

Mr. Crawford is Special Counsel for Heller, Ehrman, White and McAuliffe in San Francisco. He formerly was a partner in the San Francisco, California office of Brobeck, Phleger & Harrison. Mr. Crawford has served as the Chairman of the State and Local Tax Committee of the ABA Taxation Section, and as a special consultant to the City of New York in the area of taxation of banking institutions. Mr. Crawford is a co–author of 1910 T.M., California Franchise and Corporation Income Taxes, and 1920 T.M., California Sales and Use Taxes, and the author of “Reorganization and Sale of a Business,” which appears in California Taxation (Matthew Bender). He also sits on the editorial advisory boards of the Journal of State Taxation and the Journal of Bank Taxation. Mr. Crawford received his law degree from the University of Pennsylvania and his L.L.B. degree from Stanford University. 


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.

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. 



Robert J. Crnkovich, Esq.

Robert J. Crnkovich, B.S., J.D., Marquette University; LL.M. in Taxation, Georgetown University Law Center; Adjunct Professor, Georgetown University Law Center; member, State Bars of Wisconsin, California, and District of Columbia. 


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.



Kenneth Crotty, J.D., LL.M.
Partner
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.

Robert E. Culbertson, Esq.

Robert E. Culbertson, Yale University (B.A. 1979), Harvard University (J.D. 1982). 


Frank Cummings, Esq.

Frank Cummings, B.A. with high honors, Hobart College (1951), Phi Beta Kappa; M.A., Columbia University (1955); L.L.B., Columbia University School of Law (1958), Harlan Fiske Stone Scholar; Articles Editor, Columbia Law Review; Chairman, ALI-ABA Annual Course in Employee Benefits Litigation; Co-Chairman, ALI-ABA Annual Course in Employment & Labor Relations Law for the Corporate Counsel & General Practitioner; member, The American Law Institute, American Bar Association; former Chairman, District of Columbia Bar Association (Labor Committee); Association of the Bar of the City of New York, District of Columbia Bar and the State Bar of New York; Lecturer in Law, University of Virginia Law School; former member, U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans.



Jasper L. Cummings, Jr. Esq.

Mr. Cummings is a member of Alston & Bird LLP in Raleigh, North Carolina. He has also served as Associate Chief Counsel (Corporate) of the Internal Revenue Service in the National Office in Washington, D.C.
 


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.

Joseph J. Czajkowski, Esq.

Joseph J. Czajkowski, Georgetown University (B.A., 1971); studied in the Faculty of Law, University of Fribourg (Switzerland); Boston College Law School (J.D., 1975); Georgetown University Law Center (LL.M. Taxation, 1979); admitted to bar, District of Columbia (1976), Texas (1992); member, American Bar Association Section on Taxation, International Fiscal Association, and Tax Chapter Board of the Swiss-American Chamber of Commerce (Zürich). 



d

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). 


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. 



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Dominic L. Daher

Dominic L. Daher holds a Master of Laws in Taxation from New York University School of Law, a Juris Doctor from Washington University School of Law, and both Master and Bachelor of Accountancy degrees from the University of Missouri-Columbia. Mr. Daher writes for various scholarly and professional journals, and he serves on the Editorial Advisory Boards for some of the leading tax journals in the nation. Mr. Daher also teaches an array of tax courses in the University of San Francisco's School of Business and School of Law, and he is one of the authors of The Hornbook on Federal Income Taxation (West Group 2008).


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. 


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.


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.

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.


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.
 


Robert T. Danforth

Robert T. Danforth; B.A., Washington University (1980); J.D. with High Honors, Duke University (1986); Order of the Coif; Article Editor, Duke Law Journal, 1985-86; Law Clerk, Judge Stephanie K. Seymour, United States Court of Appeals for the 10th Circuit, 1986-87; Adjunct Assistant Professor, University of Tulsa College of Law, 1986; Associate, Arnold & Porter, Washington, D.C., 1987-91; Associate (1992-96) and Of Counsel (1997), McGuireWoods LLP, Charlottesville and Tysons Corner, Virginia; Lecturer, University of Virginia School of Law, 1995-97; Assistant Professor of Law (1997-2002) and Associate Professor of Law (2002-present), Washington and Lee University School of Law; Academic Fellow, American College of Trust and Estate Counsel; member, Tax Management Advisory Board on Estates, Gifts and Trusts. 


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. 


Kathleen David

Kathleen David is Editor of  BNA Tax & Accounting's IRS Practice Adviser Report.


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. 


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.


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.


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.


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.
 


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. 



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.



Christopher Denicolo, J.D., LL.M.
Partner
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.


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,.

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.


Winnie Di

Winnie Di is a transfer pricing partner in PricewaterhouseCoopers' China transfer pricing network.


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.


Brett R. Dick, Esq.

Brett R. Dick, B.A., University of Michigan (1967); J.D., University of Michigan Law School (1970); member, American Bar Association, Section of Taxation, Committee on U.S. Activities of Foreigners and Tax Treaties, Subcommittee on Source of Income; member, State Bar of California, Foreign Taxation Subcommittee; member, San Francisco Foreign Tax Club; member, San Francisco Tax Club; speaker at various conferences on international taxation.


Lauren Dickson, Esq.

Lauren H. Dickson, Esq., is the Editor for Tax Practice Series Bulletin and contributing editor to the Weekly Report.


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.


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.



Mortimer Dittenhofer, CIA, CGFM, Ph.D.

Mortimer A. Dittenhofer, CIA, CGFM, Ph.D., Business Administration, American University; M.B.A., Northwestern University; B.S., Accounting, Macalester College. Practiced internal auditing at Sears Roebuck and Company and at the Atomic Energy Commission. Former executive director of the Association of Government Accountants. At the U.S. Government Accounting Office, he chaired the work group that developed the first edition of the Government Auditing Standards, also known as the “Yellow Book.” Emeritus Professor of Accounting, Florida International University (formerly Director of Master of Accounting Program). Author of numerous articles, books and textbooks on auditing, including Sawyer's Internal Auditing, (5th ed., IIARF 2003).


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). 

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.

William G. Dodge

William G. Dodge, University of Georgia, Master of Accountancy (Tax) (1979); Walsh College, B.A. (1976); Director, Global Transfer Pricing Team; Co–Director, U.S. Transfer Pricing Team, Deloitte & Touche LLP, Washington, D.C. Formerly Partner–in–Charge, U.S. Corporate Tax Group, Deloitte & Touche, London, England. Member, Tax Management Advisory Board (Transfer Pricing). Mr. Dodge is regular speaker at seminars and has worked in New York, London, and Tokyo where he served many of Deloitte & Touche's largest U.S. and non–U.S. clients. 


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. 
 


D. Kevin Dolan, Esq.

D. Kevin Dolan, B.A., University of Virginia; J.D., University of Michigan; Senior Vice President for Tax Policy, Merrill Lynch & Co.; former partner, Weil, Gotshal & Manges LLP; former Associate Chief Counsel (Technical and International), Internal Revenue Service; former partner, Arthur Young and Co., Washington, D.C.; former Attorney-Advisor, Office of International Tax Counsel, U.S. Treasury Department.


Joseph M. Doloboff, Esq.

Joseph M. Doloboff, J.D. (cum laude), Harvard Law School; B.A., University of North Carolina; member, District of Columbia Bar and Virginia State Bar; formerly Acting Deputy Tax Legislative Counsel, Department of the Treasury. 


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.
 



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. 


Michael Drake

Michael Drake is an accounting doctoral scholar at Texas A&M University. Prior to entering the doctoral program, he worked at an international public accounting firm. 


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. 


Elizabeth E. Drigotas

Elizabeth Drigotas, Principal, Employee Benefits Tax, Washington National Tax Office, Deloitte Tax LLP; A.B., Bowdoin College; J.D., University of North Carolina at Chapel Hill.


Pamela Jensen Drucker, Esq.

Pamela Jensen Drucker, B.S., Arizona State University (1986); J.D., Arizona State University College of Law (1997); LL.M. (Taxation), New York University (1998); member, California Bar, American Bar Association (Tax Section), Los Angeles County Bar Association (Tax Section officer (2004- ); Chair Foreign Tax Committee (2003-2004)); contributor, various tax publications.
 



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.
 


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. 


David S. Dunkle, Esq.

David S. Dunkle, B.A., Virginia Military Institute (Honors in English 1966); J.D., University of North Carolina Law School (member of Law Review 1969); LL.M. (Taxation) Georgetown Law Center (1970); member Alabama State Bar, North Carolina State Bar, American Bar Association (Section of Taxation); contributor to The Journal of Taxation, TAXES, Law Office Economics and Management, The North Carolina Bar Association BAR NOTES, and The North Carolina Law Review; author of treatise: Guide to Pension and Profit Sharing Plans, Shepard's/McGraw–Hill, 1984.


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.




Michael C. Durst, Esq.

Michael C. Durst, Williams College (B.A. 1975), M.I.T. (M.S. (Econ.) 1978), U.Cal. Berkeley (J.D. 1981), Harvard University (LL.M. 1985). 




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.  


Graham Earles

Graham Earles is a Tax Specialist with Slaughter & May in London, England.


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).


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.


Joseph Ecuyer, Esq.

Joseph J. Ecuyer, Esq. is a Federal editor for BNA Tax & Accounting and a contributing editor for the Weekly Report.


Claude Edelson

Claude Edelson, CPA, MA and BS, Accounting, University of Illinois. Edelson is currently Assistant Director of Accounting Policy at the Federal Home Loan Bank of Chicago. He joined FHLBC in 2005 after working in the accounting policy field for a number of financial institutions for over 20 years.


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.


Bruce N. Edwards, Esq.

Bruce N. Edwards, B.A., The Colorado College; J.D., University of Washington School of Law; LL.M. (in Taxation), New York University; former Law Clerk to the Honorable Shiro Kashiwa, Associate Judge, the United States Court of Claims (now the Court of Appeals for the Federal Circuit); former New Decisions Editor, The Journal of Taxation; selected as Super Lawyer, Washington Law & Politics (2005, 2004, 2003); author, “Understanding and Making the New Section 646 Election for Alaska Native Settlement Trusts,” 18 Alaska Law Review 219 (Duke University 2001); “Understanding and Using ‘Partnership Redemptions' in the Context of Section 1(h),” 45 Tax Mgmt. Memo. No. 19, 1 (Sept. 20, 2004); 568-3rd T.M., Involuntary Conversions; 594-2nd T.M., Tax Implications of Home Ownership; Tax Practice Series: Chapter 1510, Tax Free Exchanges; Chapter 1520, Involuntary Conversions; Chapter 2650, Taxation of Timber; Chapter 3880, Tax Court Litigation; Chapter 3890, Refund Litigation; Chapter 3850, IRS Audit Procedures; Chapter 3860, Statute of Limitations; member, Washington and Alaska Bars; member, American Bar Association (Section of Taxation, Committee on Court Procedure); member, American College of Tax Counsel.


Clemens Egermann

Clemens Egermann, University of Vienna (Master of Laws 1998); Doctor of Jurisprudence (1999); Member, Austrian Bar.




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.



William E. Elwood, Esq.

William E. Elwood, B.S., Pennsylvania State University (1965); J.D., University of Pennsylvania Law School (1968); LL.M. (Taxation), Georgetown University (1975); also attended Universität zu Köln Cologne, Germany (1963) and the Hague Academy of International Law (1967); formerly Technical Attorney, Tax Court Litigation Division, Office of Chief Counsel, Internal Revenue Service (1970-1974); and associated with Lee, Toomey & Kent, attorneys, Washington, D.C. (1974-1977); Tax Counsel and subsequently Assistant General Counsel, Communications Satellite Corporation, Washington, D.C. (1977-1985); Vice President and Tax Counsel, Primark Corporation, McLean, Virginia (1985-1987); Served as National Federal Tax Chairman, Tax Executives Institute (1984-1985); Corporation Department Editor, The Tax Times (1984-1987); Articles Editor, The Tax Lawyer (1976-1980); member of the District of Columbia, Michigan and Pennsylvania Bars; American Bar Association, Section of Taxation, and Metropolitan Detroit Bar Association. 


Bruce Ely

Bruce P. Ely, B.S., cum laude, in 1977 from the University of Alabama and his J.D. degree in 1980 from the University of Alabama School of Law. In 1981, he received his LL.M. in Taxation from New York University School of Law; past Chairman of the Tax Section of the Alabama State Bar and serves as state and local tax adviser to the 5,000 member Business Council of Alabama; state tax editor for the Business Entities Journal and a contributing editor to State Tax Notes, State Income Tax Alert, and BNA Multistate Tax Report; Fellow of the American College of Tax Counsel, member of the BNA Multistate Tax Advisory Board, Trustee of the American Institute on Federal Taxation; active member of both the Partnerships Committee and State and Local Tax Committee of the ABA's Section of Taxation.  Mr. Ely was a principal author of the Alabama S Corp. Act, the Alabama LLC Act, and the Alabama LLP Act, and co-authored the ABA's Model State S Corp. Income Tax Act and The Alabama LLC Handbook; lecturer at the law schools of New York University, Georgetown University, and Vanderbilt University, and has served as an adjunct professor at the University of Alabama School of Law.


Christian Emmeluth, Esq.

Christian Emmeluth obtained an L.L.B.M. from Copenhagen University in 1977 and became a member of the Danish Bar Association in 1980. During 1980-81, he studied at the New York University Institute of Comparative Law and obtained the degree of Master of Comparative Jurisprudence. Mr. Emmeluth was a partner in the law firm of Koch-Nielsen & Gronborg based four years in London but is now based in Copenhagen.


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.


Howard E. Engle, CPA

Howard S. Engle, B.S., University of Illinois; M.S., taxation, DePaul University; partner, Deloitte Tax LLP, Chicago, Illinois; Visiting Lecturer, Graduate Tax Program, University of Illinois; frequent speaker on international tax issues; editor, International Tax Developments column, Journal of Corporate Taxation; author, numerous articles on international tax. 


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). 


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.


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.


Joseph M. Erwin, Esq.

Joseph M. Erwin, University of Arkansas, B.A. (with honors), 1976; Southern Methodist University School of Law, J.D., 1979, LL.M. (Taxation), 1980. Member of the bars of Arkansas, Texas, U.S. Virgin Islands, U.S. Tax Court, U.S. Court of International Trade, U.S. Court of Appeals for the Third Circuit, U.S. Court of Appeals for the Eighth Circuit. Private law practice, Little Rock, Arkansas, 1980-1991. Assistant Attorney General (Tax), U.S. Virgin Islands Department of Justice, 1991-1994. Private law practice, St. Thomas, 1994-1996. Tax Manager, CSC Continuum Inc., 1996-1997. Senior Manager, International Corporate Services, KPMG LLP, Austin, Texas, 1997-1998, Dallas, Texas, 1998-2000 and 2002-2003; Senior Manager, KPMG Deutsche Treuhand-Gesellschaft AG, U.S. Corporate Tax Group, Frankfurt am Main, Germany, 2000-2002.


Donald M. Etheridge, Jr. Esq.

Donald McGee Etheridge, Jr., A.B. (magna cum laude) and J.D., Duke University; LL.M. (Taxation), Georgetown University; member of State Bar of Georgia and North Carolina Bar; member of North Carolina (Chairman, Tax Section, 1988-1989) and American Bar Associations; Certified Public Accountant (North Carolina); Senior Lecturer of Law, Duke University Law School, 1984-1994; Partner with Alston & Bird LLP, with practice concentrating in sophisticated estate planning and representation of non-profit organizations and foundations.



Pamela Evers

Pamela S. Evers, LL.M., Environmental Law, Northwestern School of Law of Lewis & Clark University; J.D., Southern Methodist University; M.B.A., Emory University. Ms. Evers practices law in Texas and the District of Columbia. She also teaches in the Department of Accountancy and Business Law at the University of North Carolina Wilmington. 



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Peter Faber

Mr. Faber is a partner in the New York City office of the law firm of McDermott, Will&Emery. He graduated from Swarthmore College with high honors and from Harvard Law School, cum laude. He has served as Chairman of the American Bar Association Section of Taxation and is a member of the Section's Committees on Corporate Taxes (of which he is a past Chairman) and on State and Local Taxes. He is a former Chairman of the New York State Bar Association Tax Section.



Pascal Faes, Esq.
Tax Partner
NautaDutilh

Pascal Faes, JD, University of Ghent (1984); Special Degree in Economics, University of Brussels (V.U.B.) (1987); Master in Tax Law, University of Brussels (U.L.B.) (1991). 


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.


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.


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. 


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. 


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.
 



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.
 


Suzanne C. Feese, Esq.

Suzanne C. Feese, B.A., Agnes Scott College - 1984; J.D., Yale University - 1987; member Georgia Bar, ABA. 



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. 


Brett Ferguson

Brett Ferguson began covering tax legislation for the Daily Tax Report in 2007 after six years as an economics and Treasury Department reporter at BNA. He has been with BNA since 1999 and previously reported on commodities futures markets in Chicago. Brett is a graduate of Northern Illinois University, where he majored in both economics and journalism.



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. 


Joseph L. Ferst, CPA

Joseph L. Ferst, B.S., State University of New York at
Binghamton, 1975; Service Line Leader, National Federal Tax
Services, Deloitte Tax LLP, Atlanta, Georgia; member AICPA,
NYSSCPA, NAREIT, ULI; speaker on real estate, partnership
and financial instruments tax issues; author, books and
articles on real estate, partnership, and financial
instruments taxation, including contributions to BNA Real
Estate Journal, Real Estate Investment Trusts Handbook, The
Handbook of Commercial Mortgage-Backed Securities, The
Appraisal Journal, Journal of Real Estate Taxation, and
Journal of Taxation of Financial Institutions publications. 


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.


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.


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.



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.




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. 


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.


Robert B. Fleming, Esq.

Robert B. Fleming; President of the National Elder Law Foundation; member of the Board of Directors of the National Academy of Elder Law Attorneys; certified as an Estate and Trust specialist by the State Bar of Arizona, and by the National Elder Law Foundation as a Certified Elder Law Attorney; was President of the Pima County Bar Association and the Young Lawyers Section of the State Bar of Arizona; co-author (with Lisa Davis) of The Elder Law Answer Book, and (with Prof. Kenney Hegland) of Alive and Kicking: Legal Advice for Boomers; has been selected as a fellow of both the American College of Trust and Estate Counsel and the National Academy of Elder Law Attorney; past Chair of both the Mental Health and Elder Law and the Probate and Trust Sections of the State Bar of Arizona; is currently a partner in the Tucson law firm of Fleming & Curti, P.L.C., with a practice limited to trust (and special needs trust) administration, guardianship, conservatorship, estate planning, and probate.


Robert J Foley, Esq.

Robert J. Foley, Esq. is an Attorney At Law in New Jersey.



Sean Forbes

Sean Forbes is a BNA staff correspondent for the Weekly Report.


James W. Forsyth, Esq.

James W. Forsyth, B.S. (summa cum laude), West Liberty State College (1983); J.D. (Order of the Coif), West Virginia University College of Law (1986); LL.M. (Taxation), University of Florida College of Law (1989); admitted to practice in Pennsylvania and West Virginia; member, American Bar Association, Section of Taxation, Committee on Partnerships; member, Allegheny County and Pennsylvania Bar Associations; member, West Virginia Bar Association; certified public accountant (1988); member, American Institute of Certified Public Accountants; member, West Virginia Society of Certified Public Accountants; adjunct lecturer, West Virginia University College of Law (1993-2001).



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.


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.



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.
 


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. 
 



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).


Lawrence Frank

Lawrence A. Frank is the Publications Editor for BNA's International Journal and Weekly Report.


Paul Frankel
Partner
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.

Maibrit Frebel

Dr. Maibrit Frebel is with PricewaterhouseCoopers AG in Frankfurt am Main, Germany, and is a frequent contributor to BNA's International Journal.



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.


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.


Carla Neeley Freitag, Esq.

Carla Neeley Freitag, B.A., Duke University (magna cum laude 1974); J.D., University of Florida College of Law (with high honors 1976); LL.M. (in Taxation), University of Miami School of Law (1988); admitted to practice in Florida, Texas, and Georgia; member, American Bar Association; author, The Funding of Living Trusts (American Bar Association 2004); contributor to Tax Practice Series; Tax Management Distinguished Author.




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).


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. 



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.



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.


George Fritz

George P. Fritz, A.B. (magna cum laude), Xavier University. Mr. Fritz is a retired partner with PricewaterhouseCoopers LLP. Since retiring in 1999, he has served as a consultant, primarily to professional accounting organizations, including the Public Oversight Board, the Panel on Audit Effectiveness, and the American Institute of Certified Public Accountants (AICPA). He was a member of the AICPA's Accounting Standards Executive Committee (AcSEC) from 1991 to 1996 and the Auditing Standards Board from 2004 to 2007. He chaired several AcSEC task forces, including one on software revenue recognition. Mr. Fritz also participated in the“Generally Accepted Accounting Principles” (GAAP) Codification project of the Financial Accounting Standards Board.


Edward Froelich

Edward L. Froelich, B.A., Thomas Aquinas College (1988); M.A., Philosophy, Catholic University of America (1991); J.D., University of Virginia School of Law (1994); LL.M., Taxation, Georgetown University Law Center (1999); member, Maryland and District of Columbia Bars; Admitted U.S. Tax Court, U.S. Court of Federal Claims; Chair-elect, Section of Taxation, Federal Bar Association, Co-editor, FBA Section of Taxation Report (2004-2006); ABA Section of Taxation; clerk for the Hon. John P. Wiese, Senior Judge, U.S. Court of Federal Claims (1994-1995); trial attorney, Tax Division, U.S. Department of Justice (1995-1999).




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).



G

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. 


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.


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).


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.


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.
 



Samir Gandhi

Samir Ghandi, Bachelor of Commerce, University of Mumbai, India; Fellow Member of the Institute of Chartered Accountants of India; co-authored publications on Transfer Pricing Law and Practice in India by CCH, BNA and IBFD and contributed to several articles on transfer pricing and international taxation in International Tax Review and BNA Tax Management and in other Tax Journals and Financial Dailies. Partner, Transfer Pricing, Deloitte Transfer Pricing group in Mumbai, India. 


James M. Gannon, CPA

James Gannon, B.S., University of Illinois; B.A., accountancy, M.A., public accounting-tax, University of Texas at Austin; tax partner, Washington International Tax Group, Deloitte Tax LLP, 2002–present; partner, Arthur Andersen, 1998-2002, staff, Arthur Andersen, 1987-1998; member, AICPA and Illinois Society of CPAs. 



Marc D. Ganz, J. D. LL. M.

Marc D. Ganz, B.A., University of Wisconsin - Madison (1991); J.D., A.C. in International Affairs, Washington University (1994); LL.M. in Taxation, New York University (1995); formerly Attorney-Advisor to the Honorable William M. Fay, U.S. Tax Court, Washington, D.C.; Member of the New York Bar; Member of the Telecommunications Tax Forum. 


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.





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. 



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).
 


Joanne Garvey

Ms. Garvey received an A.B. with honors (1956) and an M.A. (1957) from the University of California, Berkeley. She received her J.D. in 1961 from Boalt Hall (University of California, Berkeley). Ms. 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. Ms. Garvey has assisted in matters of tax legislation, particularly the California water's–edge legislation, and has testified at numerous legislative hearings in the State of California, as well as prepared testimony for clients at both the state and federal levels. Ms. Garvey was lead counsel for the taxpayer in Barclays Bank Ltd. v. California Franchise Tax Board, 512 U.S. 298 (1994). Ms. Garvey has also authored several amicus curiae briefs before the United States Supreme Court on issues of state taxes.
She is a member of the Tax Sections of the American and California Bar Associations, the State Bar of California and the American Law Institute. Ms. Garvey was Governor of the State Bar of California from 1971 to 1974 and served as Vice President in 1973–74. She was chair of Law in a Free Society, a national civic education program, and the Governing Board of the California Continuing Education of the Bar. She served as President of the Bar Association of San Francisco in 1981. She is a Governor of the American Bar Association and the former California State Delegate to the House of Delegates of the America Bar Association and a Fellow of the American Bar Foundation. She is the first recipient of the Joanne Garvey award of the California State Bar Tax Section for lifetime achievement. She is listed in Who's Who in America and Best Lawyers of America. Ms. Garvey thanks Joan K. Irion of Heller, Ehrman, White & McAuliffe, Los Angeles, California, for her valuable assistance and contributions, as well as David Rakonitz and Richard Yee of Heller, Ehrman, White & McAuliffe, San Francisco, for their assistance. 


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.


Alan Gassman, J.D., LL.M.
Partner
Gassman, Bates & Associates

Admitted to Bar, 1983, Florida.


Richard W. Genetelli

Richard W. Genetelli is the founder of The Genetelli Consulting Group, a state and local tax consulting firm located in New York City. Prior to forming the firm, Mr. Genetelli spent 20 years with Coopers & Lybrand, where he served as a national and regional leader of the firm's state and local tax practice.





Timothy Gillis

Tim Gillis practices in the Atlanta office of Sutherland, Asbill & Brennan in the area of federal, state, and local taxation, with considerable work in the tax controversy and litigation areas. Prior to attending law school, Mr. Gillis practiced as a CPA in the Atlanta office of a Big 6 accounting firm. Mr. Gillis received his B.S. in accounting, summa cum laude, from Pensacola Christian College in 1985. He received his J.D., magna cum laude, from the Georgetown University Law Center in 1991. At Georgetown, Mr. Gillis was a member of the Order of the Coif, served on the Georgetown Law Journal, and received the Tamm Memorial Award for his note entitled, “Collecting the Use Tax on Mail–Order Sales.”


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).


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.


Eva Linn Gjerlaug

 Eva Linn Gjerlaug, Master in Law, University of Oslo 2010; associate at Advokatfirmaet Haavind AS, Oslo, Norway.

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.

David Glad

David M. Glad, also an associate with the firm's Commercial Litigation Group, represents business clients in a wide range of complex matters. Mr. Glad is a certified public accountant and a member of the Allegheny County Bar Association and the American and the Pennsylvania Institutes of Certified Public Accountants. He received a B.S. in accounting from Duquesne University and a J.D. from Cornell University.


Alan Glazer

Alan S. Glazer, A.B., Franklin & Marshall College; M.A. and Ph.D., University of Pennsylvania, served as associate director of the Independence Standards Board's conceptual framework project and has written several articles on auditor independence and accounting ethics. Dr. Glazer is the co-author (with Martha L. Benson) of BNA Tax and Accounting Portfolio 5201, Accounting for Museums (Accounting Policy and Practice Series). He has been teaching financial accounting at Franklin & Marshall College, Lancaster, Pennsylvania, since 1975, where he is the Henry P. and Mary B. Stager Professor of Business. Dr. Glazer's book, Accounting for Museum Collections and Contributions of Collection Items, co-authored with Dr. Henry Jaenicke, Drexel University, was published by the American Association of Museums. Dr. Glazer also assisted in drafting the audit and accounting guide, Not-for-Profit Organizations, for the American Institute of Certified Public Accountants. Dr. Glazer is a member of the American Association of University Professors, the American Accounting Association, and the American and Pennsylvania Institutes of Certified Public Accountants. He serves on the editorial board of the Journal of Accountancy and is a CPA in Pennsylvania.


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.
 

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.


Jeffrey Glickman

Jeffrey C. Glickman is an associate in Alston & Bird's State and Local Tax Practice Group. His practice focuses on corporate mergers and acquisitions and multistate tax planning. Mr. Glickman is a frequent author and speaker on state tax topics involving constitutional issues relating to multistate income and sales and use taxation, taxation of passive investment companies, and the state tax aspects of mergers and acquisitions. He has authored or contributed to articles appearing in State Income Tax Alert, Mergers and Acquisitions, and the Journal of Multistate Taxation, and is a production editor for The State and Local Tax Lawyer. Mr. Glickman also serves as an adjunct professor at Emory Law School. Mr. Glickman received his LLM in Taxation (1999) and J.D. (1998) from New York University School of Law. Mr. Glickman received his B.S. (1995), with distinction, from Cornell University. He is a member of the Tax Sections of the State Bar of Georgia, Atlanta Bar Association, and American Bar Association. 


Joseph R. Goeke, Esq.

Joseph R. Goeke, Xavier University, B.S. (1972); University of Kentucky, J.D. (1975); former Special International Trial Attorney, Internal Revenue Service; frequent lecturer, including Tax Executives' Institute, World Trade Institute, Georgetown University Law Center, National Foreign Trade Council, and International Fiscal Association; member, American Bar Association, Section of Taxation; admitted to practice, Kentucky, Illinois, U.S. District Court for the Northern District of Illinois, U.S. Court of Federal Claims, and U.S. Tax Court. 


Leon Gold

Leon P. Gold, J.D., A.B., Harvard University (Magna Cum Laude); LL.B. Harvard Law School. 


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. 


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 and
beneficiaries, 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.



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.


William Goldman

Mr. Goldman is a partner in the Tax Department of McDermott, Will & Emery's Washington, D.C. office, where he practices in federal and state tax controversy matters, including both administrative representation and litigation. He was chairman of the Committee on Affiliated and Related Corporations of the American Bar Association's Tax Section and has lectured and written articles on a wide variety of tax topics.


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.  


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.


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. 




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. 


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. 


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.


Jordan Goodman

Mr. Goodman is a partner in the Chicago law firm of Horwood, Marcus & Berk, Chartered, where he concentrates his practice on state and local tax planning and the resolution of state and local tax disputes for multistate and multinational corporations. He advises businesses in various industries on the tax ramifications and benefits of organizational structures and has lectured on state and local taxation before business and professional associations. Mr. Goodman is co–author of the chapter entitled Illinois Income Tax Considerationsfor the Illinois Institute of Continuing Legal Education publication Organizing and Advising Illinois Businesses and the chapter entitled Illinois Sales and Use Tax in the American Bar Association's Sales and Use Tax Handbook. He received his B.S. in accounting with high honors from Indiana University and his J.D. from the University of Illinois. Mr. Goodman is also a Certified Public Accountant.


Jonathan E. Gopman, Esq.

Jonathan E. Gopman, shareholder, Greenberg Traurig, P.A.; B.A., University of South Florida; J.D., The Florida State University College of Law (with High Honors); Masters of Law in Estate Planning, University of Miami; member, The Florida Bar (Real Property, Probate and Trust Law Section and Tax Section); North Carolina State Bar; frequent lecturer and author and co-author of numerous articles on tax and estate planning topics. 


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. 


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. 


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.


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.


Bruno Gouthiere

Bruno Gouthiere, Ecole Nationale d´Administration, the University of Paris, Master in Law and BS in Economics, and the Institut d'Etudes Politiques of Paris; partner with CMS Bureau Francis Lefebvre, international tax department, since 1989; previously, he was acting as Chief of Staff, International Tax Relations, Tax Policy Department, Ministry of Finance; author of reference books in international tax law, such as “Les Impôts dans les affaires internationales”, "Les Holdings", "Transfer Pricing Rules and Practice in France" (Tax Management, BNA), "Advance Rulings in France" (IBFD), "The International Guide to Holding Companies" (IBFD), co-author of various books on “Wealth” (Memento du Patrimoine), “Civil Companies” (Memento Sociétés Civiles), and of numerous articles in French and foreign legal, tax and financial reviews;  member of various associations of tax practitioners such as the International Fiscal Association (“IFA”) and the Fiscal Committee of the European Fiscal Confederation (“CFE”).


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. 



Audrey Gramling

Audrey A. Gramling, Ph.D., CPA, CIA, University of Arizona; M.P.A., Georgia State University; B.B.A., University of Toledo; Member, American Accounting Association, Institute of Internal Auditors; Task Force Member of the COSO Project on Monitoring Controls; served as an Academic Accounting Fellow in the Office of the Chief Accountant, U.S. Securities and Exchange Commission; has held faculty positions at the University of Illinois at Urbana-Champaign, Wake Forest University, and Georgia State University; serves as a Research Fellow of the ERM Initiative at North Carolina State University. Dr. Gramling teaches executive training courses for banks, public accounting firms, and audit committees. She has made numerous presentations on Internal Control Reporting and Auditing Requirements Under Sarbanes-Oxley including presentations to public companies, Georgia State University's Center for Enterprise Risk Management and Assurance Services, and Georgia Society of CPAs. Dr. Gramling conducts research related to both internal and external auditing issues, including external auditor independence, internal control reporting, and factors affecting the market for audit services. Dr. Gramling's research has been published in academic and professional journals including Contemporary Accounting Research; Journal of Accounting Research; Auditing: A Journal of Practice and Theory; Accounting Horizons; Journal of Accounting, Auditing & Finance; Journal of Accounting Literature; Internal Auditing; and Issues in Accounting Education.


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. 






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.


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.



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.


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.


Christopher Grissom

Christopher R. Grissom is a senior associate in the Birmingham, Alabama office of Bradley Arant Rose & White LLP. His practice involves state and local tax planning, LLCs, and federal and state tax disputes. Mr. Grissom received his B.S. in 1993 from the University of Alabama's Culverhouse School of Accountancy and his law degree, cum laude, in 1997 from the University of Alabama School of Law, where he was a student editor of The American Journal of Tax Policy. He is a contributing editor to State Tax Notes, State Income Tax Alert, Journal of Multistate Taxation, and BNA Multistate Tax Report. In addition, he is a member of the ABA Section of Taxation and the Alabama State Bar Section of Taxation.


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.


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.  

Clifford R. Gross, Esq.

Clifford R. Gross, J.D., The University of Chicago Law School (member of Law Review); B.S., Yale College; member, District of Columbia Bar and New York State Bar; formerly law clerk to Chief Judge Arthur L. Nims III, U.S. Tax Court.


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. 


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.
 


Terri L. Grosselin, Esq.

Terri L. Grosselin, West Virginia University (B.S. 1984, MPA, 1985). 


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. 


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.


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). 



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.



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.



H


Susan Haffield

Susan Haffield is a partner in the Minneapolis office of PricewaterhouseCoopers. She serves as the state and local tax practice site leader and specializes in sales and use tax. Susan provides consulting services focusing on tax strategy and planning, audit defense, refund analysis, re-engineering, and e-commerce. She has also been actively involved with the Streamlined Sales Tax Project since its inception and has published several articles on the subject. Susan is actively involved with many business and taxpayer organizations such as the, Minnesota Chamber of Commerce, Illinois Chamber of Commerce, Illinois Civic Federation, Iowa Taxpayer's Association, and Minnesota Society of CPA's. She is also a frequent speaker for organizations such as Council On State Taxation, Institute for Professionals in Taxation, Tax Executive Institute, and New York University. Susan graduated from Moorhead State University in Accounting and Business Administration. She began her career with Arthur Andersen and has also worked in the tax department at Cargill Inc.
 



Kelly Hales

Ernst & Young LLP, Houston


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).
 





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. 


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. 


R. Arnold Handler, Esq.

R. Arnold Handler, B.A., University of Rochester (undergraduate study also at London School of Economics); J.D., Harvard Law School; LL.M (in Taxation), New York University School of Law; Captain, Judge Advocate Generals Corps, U.S. Army; Attorney, Tax Department, Carter, Ledyard & Milburn; Senior Tax Attorney, Mobil Corporation; Senior International Tax Counsel, Citigroup (1990-present).
 


Gordon Hands

Gordon Hands is a managing director of CUFTanalytics, a transfer pricing consulting firm specializing in intercompany financial transactions, based in Calgary.


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.


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. 



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.



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.


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.



Neil E. Harl

Neil E. Harl, B.S. Iowa State University (1955); J.D. University of Iowa College of Law (1961); Ph.D. Iowa State University (1965); member, Iowa Bar; research and writing concentrates on tax aspects of estate and business planning; frequent author and lecturer on these and other subjects.
 



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.


Kenneth L. Harris, Esq.

Kenneth L. Harris, A.B. Hamilton College (summa cum laude 1982, Phi Beta Kappa); J.D. University of Chicago Law School (1985); LL.M. New York University School of Law (1988, Graduate Editor, Tax Law Review); Member of Committee on U.S. Activities of Foreign Taxpayers and Standards of Tax Practice; co-author of Standards of Tax Practice (4th Ed. 1997); frequent speaker and writer on federal tax issues. 




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.



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.


Lonie A. Hassel, Esq.

Lonie Hassel, B.A. summa cum laude, Catholic University of America (1977), Phi Beta Kappa; J.D. University of Virginia School of Law (1980); Attorney and Assistant General Counsel, Pension Benefit Guaranty Corporation 1980–1988; American Bar Association; District of Columbia Bar.
 


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. 


Brent Hawkins

Brent J. Hawkins, B.A. Brigham Young University (1992); M.S. Brigham Young University (1993)




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. 


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. 


Michael A. Heimos, Esq.

Michael A. Heimos, member, Dean & Heimos, LLC; B.A. cum laude, Benedictine College (1991); J.D., University of Denver College of Law (1995). Co-author, numerous articles, commentaries for BNA Tax Management. Member, Tax Management Estates, Gifts and Trusts Advisory Board; Colorado Catholic Lawyers Guild; French-American Business Association, Denver. Author and co-author, several other pieces for publishers such as West Group Publishing, New York; Chancellor Publishing, London; Asset Protection Journal; American in Britain; and American Bar Association's Asset Protection Strategies. 


Dan Heitger, Ph. D.

Dr. Dan L. Heitger, Ph.D., Michigan State University (2000); B.S., Accounting and Mathematics, Indiana University (1993). Dr. Heitger worked for Ernst & Young, LLP as a staff associate (1993) and specializes in performance measurement issues and transparent sustainability reporting. He co-founded Indiana Executive Systems, an organization that provides executive education on topics related to governance, risk management, and reporting (GRMR) for large international organizations. His GRMR-related publications have appeared in Harvard Business Review, Behavioral Research in Accounting, the Journal of Accountancy, and Management Accounting Quarterly. Dr. Heitger has also received grants related to risk management and reporting from the Bureau of National Affairs. He is an Associate Professor of Accountancy and Co-Director of the Center for Governance, Risk Management, and Reporting at the Farmer School of Business, Miami University of Ohio, and co-instructs the only GRMR course series of its kind in the United States.


Walter Hellerstein

Mr. Hellerstein is a Professor of Law at the University of Georgia School of Law and a partner in the firm of Sutherland, Asbill & Brennan. He is formerly Of Counsel to the law firm of Morrison & Foerster. He is a 1967 graduate of Harvard College, where he was elected to Phi Beta Kappa, and a 1970 graduate of the University of Chicago Law School, where he served as Editor–in–Chief of the University of Chicago Law Review. After graduation from law school, Mr. Hellerstein clerked for the Hon. Henry J. Friendly, served as an attorney in the Honors Program of the Air Force General Counsel's Office, and practiced law at Covington & Burling in Washington, D.C. Mr. Hellerstein taught at the University of Chicago Law School before joining the University of Georgia's law faculty in 1978. 




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. 


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.


Peter Henning

Peter J. Henning, B.A. (Philosophy), Loyola Marymount University; M.A. (Philosophy), Fordham University; J.D., Georgetown University Law Center. Professor Henning has been on the faculty of Wayne State University Law School since 1994. Prior to entering law teaching, he was a Senior Attorney in the Division of Enforcement at the U.S. Securities & Exchange Commission from 1987 to 1991, and a Trial Attorney in the Criminal Division of the U.S. Department of Justice from 1991 to 1994. He is a co-author of casebooks on criminal law and white collar crime, and a co-author of three volumes of Wright & Miller, Federal Practice & Procedure.


Hemantha Herath

Hemantha S. B. Herath, Ph.D., Auburn University (1999); M.Sc., Auburn University (1994). Associate Professor of Accounting, Brock University, Ontario, Canada. Dr. Herath is an Associate Member of the Chartered Institute of Management Accountants — ACMA, United Kingdom (1992). Published work has appeared in Advances in Investment Analysis and Portfolio Management, Advances in Management Accounting, The Engineering Economist, Advances in Quantitative Finance and Accounting, the Managerial Finance journal, the Managerial Auditing Journal, and the Corporate Finance Review. 


Michael D. Herbert

Mr. Herbert is a State and Local Tax Partner in PricewaterhouseCoopers' San Francisco office. He is a 1980 graduate of U.C. Berkeley's Haas School of Business and a 1984 graduate of the U.C.L.A. School of Law. Mr. Herbert specializes in state and local taxes, with an emphasis on multistate corporate and individual income taxes, sales and use taxes, and California property taxes. He serves as a firmwide expert on California tax law and policy. Mr. Herbert is both an attorney and a certified public accountant.


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.


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.


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).



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). 


John Herzfeld

John Herzfeld is a BNA staff correspondent for the Weekly Report.


Barry Herzog, Esq.

Barry Herzog, B.A., Yeshiva University (1987); J.D., Columbia University (1991); member, New York State Bar Association, Committee on Corporations; member, American Bar Association, Section of Taxation; member, New York State Bar; co-author, Tax Management Portfolio No. 561, Capital Assets.


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. 




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. 


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).



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). 
 

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.



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. 


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. 


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.


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.  


Mark Hoffenberg

KPMG Washington National Tax office




Philip J. Holthouse, Esq.

Philip J. Holthouse, B.S., University of Southern California (summa cum laude, 1981); M.B.T., University of Southern California (1986); J.D., Loyola Law School — Los Angeles (Order of the Coif, 1993); adjunct professor, University of Southern California Master of Business Taxation Program (1988 – ); author of numerous articles on federal taxation; member of the American Bar Association, State Bar of California, American Institute of Certified Public Accountants, California Society of CPAs; Partner — Holthouse Carlin & Van Trigt LLP (CPAs); Partner — Sherry, Coleman & Holthouse LLP (Attorneys at Law).
 


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. 
 


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. 


L. Paul Hood, Jr. Esq.

L. Paul Hood, Jr., B.S., Louisiana State University (1982); J.D., Louisiana State University (1986); M.L.T., Georgetown University Law Center (1988); member, American and Louisiana State Bar Associations; fellow, American College of Trust and Estate Counsel; contributor, Loyola (N.O.) Law Review, ACTEC Probate Journal, Estate Planning, Journal of Practical Estate Planning, Probate Law Reporter, Charitable Gift Planning News, Tax Management Estates, Gifts and Trusts Journal, Leimberg Information Services, Inc., Louisiana Bar Journal; Editor, The Louisiana Estate Planner; co-author, Louisiana Wills & Trusts. 


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.

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.




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. 


Kendall Houghton

Ms. Houghton was a partner with the state and local tax practice group of Alston & Bird, LLP, when this Portfolio was originally written. From September 1993 through December 1997, she served as General Counsel to the Committee On State Taxation (“COST”), a nonprofit trade association that promotes the equitable and nondiscriminatory state and local taxation of multijurisdictional business entities through judicial and legislative advocacy, educational efforts, and policy development. Prior to joining COST, Ms. Houghton served as an associate in the Atlanta, Georgia law firm of Alston & Bird, where her practice focused on state and local tax planning and controversy. 


Harry Howe

Harry Howe, B.A., Brown University; MBA (Accounting), Graduate Management Institute, Union College; Ph.D., Union College. Associate Professor and Coordinator of Accounting Program, State University of New York (SUNY), College at Geneseo. Member, New York State Society of CPAs; Rochester chapter of the IMA; Rochester chapter of the FEI; and American Accounting Association. Published work has appeared in The Review of Business Information Systems; The CPA Journal; Journal of Business Valuation and Economic Loss Analysis; Decision Sciences Journal of Innovative Education; Strategy and Games; Strategic Finance; International Quarterly Journal of Marketing; The International Journal of Management; and the Journal of Accounting, Taxation and Finance for Business. Prior to completing doctoral studies and joining the accounting faculty at Geneseo, Dr. Howe managed a NYC-based construction company and practiced as a commercial real estate broker in the Hudson Valley. 


Paul Howell

Paul M. Howell, MPA, CPA, tax partner with Grant Thornton, LLP (national FAS 109 champion); B.B.A., Management/Marketing, Stephen F. Austin State University (1982); M.P.A., University of Texas at Arlington (1985); Certified Public Accountant, Texas; former Director of Taxes for Furmanite Corporation (formerly known as Xanser Corporation); over 20 years of experience in public accounting. 



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.
 


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. 



Robert F. Hudson, Jr. Esq.

Robert F. Hudson, LL.M. (Taxation), New York University (1972); J.D., University of Florida (1971); B.S.B.A., Economics, University of Florida (1968); member, Florida and New York Bars; Chairman, S.E. Region, U.S.A. Branch of International Fiscal Assoc. (1984); Chairman, Foreign Tax Advisory Committee of Florida Bar, Tax Section (1983–1985); project chairman and a principal author of the Florida Bar's “Proposed Revisions of Pending FIRPTA Withholding Tax Bill (Feb. 10, 1984)” which was essential basis of Code Section 1445 enacted as part of the Deficit Reduction Act of 1984; Contributor to: Tax Management International Journal, Tax Management Real Estate Journal, Tax Planning International Review, Lawyer of Americas, American Bar Journal, Florida Bar Journal, Florida Bar International Law Quarterly; Speaker, World Trade Institute, International Fiscal Association — U.S.A. Branch, International Tax Planning Association, Florida Bar, Florida Institute of CPAs, Quebec Bar Assoc., University of Florida, University of Miami, Universite Laval, University of Netherlands Antilles, and University of Barbados. 



David Hughes

David Hughes is an associate at Horwood, Marcus & Berk, Chartered, where he practices state and local tax with special emphasis on income and sales/use tax matters. His work focuses primarily on the resolution of state and local tax disputes and tax planning for multistate and multinational corporations. Mr. Hughes is co–author of the chapter entitled Illinois Sales and Use Tax in the American Bar Association's Sales and Use Tax Handbook. He graduated magna cum laude with a degree in English from the University of Notre Dame and received his law degree from Columbia University.




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. 




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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.


Karen Irby, Esq.

Karen R. Irby, Esq. is Managing Editor at BNA Tax and Accounting.


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.





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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. 


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. 


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.


Patricia Januszewski

Ernst & Young LLP's Business Tax Compliance division




Phillip Jelsma

Mr. Jelsma received a B.S. degree from the University of Southern California in 1979 and a J.D. from Stanford Law School in 1986. After clerking for Judge Howard Turrentine, he became associated with the law firm of Luce, Forward, Hamilton & Scripps in San Diego, California. Mr. Jelsma joined the partnership of Luce, Forward in 1995. Mr. Jelsma is also a public accountant, certified in the state of California. Mr. Jelsma is a member of the Executive Committee of the Tax Section of the California Bar and the former Chair of the Real Estate and Passthroughs Committee. He is an adjunct professor of law at the University of San Diego where he teaches courses in the taxation of real property and limited liability companies.


Carl M. Jenks, Esq.

Carl M. Jenks, J. D. Harvard Law School (1980); Ph.D. Duke University (1979), M.A. Duke University (1973); B.A. Carleton College (1967).


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.



Christian Johnson, CPA, Esq.

Christian A. Johnson, J.D., CPA, formerly with Price Waterhouse (now PriceWaterhouseCoopers) is a Professor of Law, at Loyola University Chicago School of Law. He teaches and has published extensively on derivatives, repos, and banking, authoring four books and over 35 articles on the different subjects. Professor Johnson received his law degree from Columbia Law School where he was executive editor of the Columbia Law Review. He received his Masters and Bachelor's Degree in Accounting from the University of Utah.


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.



Richard Jones

Richard C. Jones, B.S. (Accounting), Drexel University; Ph.D. (Accounting), Rutgers, the State University of New Jersey. Associate Professor of Accounting, Hofstra University. Member, American Accounting Association; American Institute of CPAs. Awards and Honors include Zarb School of Business Dean's Outstanding Teacher Award, the Hofstra University 2001 Distinguished Teacher of the Year Award, the 1999 Dominick Marsicovetere Faculty Award for Outstanding Dedication to the Students, the KPMG Peat Marwick Foundation Doctoral Scholarship Award, and the Rutgers' University Minority Advanced Placement Fellowship. Published work has appeared in The CPA Journal, Bank Accounting and Finance, and the International Federation of Accountants Quarterly. Prior to joining the accounting faculty at Hofstra, Dr. Jones was a vice president of a banking corporation, a member of the staff of the Financial Accounting Standards Board (FASB), a special projects manager for a foundry company, and a staff auditor in public accounting.


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. 


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.


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. 





K

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.



Gil Won Kang

Gil Won Kang is a director with Deloitte Anjin global transfer pricing group specializing in APA and competent authority negotiation matters.


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.
 




Madhvi Kapur

PricewaterhouseCoopers, San Francisco


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).




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). 


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. 


Ira Kawaller

Ira G. Kawaller, Ph.D., the Kawaller Fund and Kawaller and Co. Before founding these organizations, Dr. Kawaller held positions with the Chicago Mercantile Exchange, J. Aron & Company, AT&T, and the Board of Governors of the Federal Reserve System. He received a Ph.D. in economics from Purdue University and has held adjunct professorships at Columbia University and Polytechnic University. He serves on the Governmental Accounting Standards Board's Task Force on Derivatives and Hedging. 


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.


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.



Yoram Keinan, Esq.

Yoram Keinan, B.A., LL.B., Tel Aviv University; LL.M. (Taxation), Hebrew University; M.B.A., Bar Ilan University; M.P.A., LL.M. (International Taxation), Harvard University; LL.M. (Taxation), J.S.D., University of Michigan. As Counsel with Greenberg Traurig, Mr. Keinan specializes in United States taxation of financial products and institutions and represents major investment banks and financial institutions in the United States. Prior to joining Greenberg Traurig, Mr. Keinan was with Ernst & Young's National Tax Department in Washington, D.C. Before that, Mr. Keinan practiced with Shearman & Sterling and with Ernst & Young's tax department in Israel. He has authored numerous articles and has taught Harvard's International Tax Program, Kennedy School of Government, and School of Arts and Sciences (Department of Economics).
 


Deborah Keisner

Deborah Keisner, Ph.D. economist, is a manager in DeLoitte Tax LLP's New York office.



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.


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.
 


Larry R. Kemm, Esq.

Larry R. Kemm, B.S. (1984), University of Missouri – Kansas City; J.D. (1992, summa cum laude), Indiana University School of Law; Associate Editor, Indiana Law Review; Certified Public Accountant (Texas); Board Certified, Tax Law, Texas Board of Legal Specialization (1997–2002); past Chair, Controlled Group Subcommittee, ABA Tax Section, Affiliated and Related Corporations Committee; frequent speaker on international tax subjects at various institutes and seminars; Treasurer and member of Steering Committee, Midwest Region, International Fiscal Association; admitted to practice, Texas, Illinois, U.S. Tax Court, and U.S. District Court for the Northern District of Texas. 


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.


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. 


David I. Kempler, Esq.

David I. Kempler, J.D., 1966, University of Connecticut; LL.M., 1967, The George Washington University Law School, taxation; B.S., 1963
University of Pennsylvania. Mr. Kempler is admitted to Connecticut, District of Columbia and the United States Supreme Court. He focuses his practice on corporate tax, business planning and not-for-profit (especially in the health care area) tax matters. He advises clients on a broad range of tax issues involving mergers and acquisitions, closely held entities, joint ventures and planning for health care entities. David is editor of the Corporate Tax and Business Planning Review and has written many articles in the tax area. He is a frequent speaker at tax conferences and is a member of the Corporate Relationships and Exempt Organizations Committee of the American Bar Association Section of Taxation. In 2006, he was selected by his peers for inclusion in The Best Lawyers in America. He is affiliated with the District of Columbia Bar, Federal Bar Association and the American Bar Association.


Jennifer D. Kennedy, CPA

Jennifer D. Kennedy, B.S., Washington and Lee University; M.S.T., American University; member, American Institute of Certified Public Accountants; member, Virginia Society of Certified Public Accountants.



Kathryn J. Kennedy

Kathryn J. Kennedy; Drake University (B.S., with honors, 1974); Fellow of the Society of Actuaries (F.S.A., 1976); Northwestern University School of Law (summa cum laude, Order of the Coif, Article Editor for the Northwestern University Law Review, 1980); Professor of Law and Director of the Center for Tax Law and Employee Benefits, John Marshall Law School; member of the ABA Section of Taxation; former chair of the ISBA Employee Benefits Section Council; chair of the CBA Employee Benefits Committee.
 


David E. Kenty, Esq.

David E. Kenty, College of Wooster (B.A. 1967), Harvard Law School (J.D. 1970).



J. Edward Ketz

J. Edward Ketz, Ph.D., a member of the Penn State faculty since 1981, has authored and edited 17 books, including Hidden Financial Risk (Wiley, 2003) and Accounting Ethics (Routledge, 2006). Professor Ketz has been cited frequently in the popular and business press, including The Wall Street Journal, The New York Times, The Washington Post, Business Week, Fortune, USA Today, and Chicago Tribune, on topics such as accounting for stock compensation, business combination accounting, accounting for derivatives, and evaluations of specific corporate accounting practices at Enron, Tyco, Rite Aid, HealthSouth, AIG, CVS, Starbucks, Krispy Kreme, and others. He also has appeared as an accounting commentator on CNBC, CNNfn, and National Public Radio. Dr. Ketz writes a column about financial reporting issues, “Accounting Cycle: Wash, Rinse, and Spin,” which appears on SmartPros.com. 



Saleha Khumawala

Saleha B. Khumawala, CPA, Ph.D., University of North Carolina, Chapel Hill (1978);  B.S., St. Xavier’s College (1973); Member, American Institute of Certified Public Accountants, Texas Society of CPAs, American Accounting Association, and its Government and Nonprofit and Public Interest Sections, Association for Research in Nonprofit and Voluntary Action.  Dr. Khumawala is currently on the faculty in the Department of Accountancy and Taxation, C.T. Bauer College of Business, University of Houston.  She teaches and does research in the field of Government and NonProfit Accounting and her current research in Microfinance has expanded considerably.  She has widely published in prestigious journals such as the Journal of Accounting, Auditing and Finance, Accounting Horizons, Journal of Business, Finance and Accounting, Advances in International Accounting, Journal of Public Budgeting Accountability and Financial Management, Management Science and others and has made numerous presentations at national and international conferences. 


Lee Khvat, Esq.

Lee Khvat is an associate in the law firm of McDermott Will & Emery UK LLP, based in its London office. He is a member of the Tax Department, where his practice focuses on a range of corporate tax matters. 



Woo Taik Kim, Esq.

Woo Taik Kim, Seoul National University (B.A., 1970); Columbia University (M.B.A., 1972); tax partner, Kim & Chang, Seoul; Member, Korean Institute of Tax Attorneys, Korean Institute of Certified Public Accountants, New York State Society of Certified Public Accountants, International Fiscal Association. 


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.


Barbara L. Kirschten, Esq.

Barbara L. Kirschten, B.A., University of Pennsylvania (summa cum laude); Honours B.A., Cambridge University; Ph.D., M.A., Harvard University; J.D., Northwestern University; member, New York and District of Columbia Bars; former member, Steering Committee District of Columbia Bar Association Taxation Section and former Chair, Exempt Organizations Committee; Co-Chair, Subcommittee on Museums of Other Cultural Organizations, Exempt Organizations Committee, ABA Section of Taxation; author, The Nonprofit Corporation Forms Handbook; co-author, Federal and State Taxation of Exempt Organizations.


Joe Kirwin

Joe Kirwin is the Brussels Staff Correspondent at BNA Tax and Accounting's Accounting Policy & Practice Report.


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. 


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.


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.
 


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). 


Steven E. Klig

Steven E. Klig, B.A. (cum laude), C.U.N.Y., Queens College; J.D. (cum laude), Fordham University School of Law; LL.M. (Taxation), New York University School of Law; member, American Bar Association and the New York State Bar Association and their respective Tax Sections; admitted to practice in New York, Colorado, Connecticut, and the District of Columbia; speaker, various conferences including the American Bar Association and the Bank Tax Institute; author, various articles in NYU Institute of Taxation, Tax Management Memorandum, and Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures, & Other Strategic Alliances (Practising Law Institute). 




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.


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.



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. 


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.


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.




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.


Mark Kohlbeck

Mark A. Kohlbeck, Ph.D., The University of Texas at Austin; M.B.A., Southern Methodist University; B.B.A. (Accounting), The University of Wisconsin - Whitewater. Dr. Kohlbeck is a former auditor and management consultant for Deloitte & Touche. His practice experience includes restructuring troubled financial institutions, mergers and acquisitions, and litigation support.  Dr. Kohlbeck has written for numerous journals including Contemporary Accounting Research; Journal of Accounting, Auditing, and Finance; and Issues in Accounting Education. Dr. Kohlbeck is an assistant professor with the School of Accounting at Florida Atlantic University in Boca Raton, Florida, where he teaches financial accounting. He has taught financial accounting courses at the University of Wisconsin—Madison, Southern Methodist University, and The University of Texas at Austin. Dr. Kohlbeck is a member of Beta Alpha Psi, Beta Gamma Sigma, the AICPA, and the American Accounting Association. 



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.

George C. Koutouras, Esq.

George C. Koutouras, LL.M. (Taxation), Georgetown University Law Center; J.D., University of Detroit School of Law; B.S.A., University of Michigan; bar membership, Michigan and Illinois; formerly Attorney/Advisor to Special Trial Judge Stanley J. Goldberg, United States Tax Court; Co-Author, 767-2nd T.M., Redemptions and 564 T.M., Related Party Transactions; Adjunct Professor, University of Illinois Urbana-Champaign Master of Tax Program.


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.


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.





James Kratochvill

Mr. Kratochvill received his B.A. degree from the University of Pittsburgh in 1969 and his J.D. degree from the Case Western Reserve School of Law in 1972, where he was an editor of the CWRU Law Review and Order of the Coif. Mr. Kratochvill is General Attorney for AT&T Corp. responsible for all state and local tax legal advice and assistance, and has been state and local tax counsel for AT&T since 1975. He is Chair of the Sales & Use Tax Subcommittee, Committee On State Taxation and a former Subcommittee Chair of the American Bar Association Committee on State and Local Taxes. He has served frequently as an instructor at the annual Tax Executive Institute State and Local Tax Course and has participated in several tax institutes and seminars. Mr. Kratochvill is a member of the Ohio and New Jersey Bars. 


Gregory Krock

Gregory J. Krock is a shareholder with Buchanan Ingersoll PC and a member of its Commercial Litigation Group. Mr. Krock's practice involves a wide range of commercial matters, including trade secret and covenant not to compete litigation, securities fraud and shareholder suits, and professional/accounting liability actions. Mr. Krock has written on the use of protective orders for the firm's national White Paper Series. Mr. Krock received a B.S. in Business Administration from the University of North Carolina at Chapel Hill and a J.D. from the University of Pittsburgh.


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. 


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. 


Kenneth J. Krupsky, Esq.

Kenneth J. Krupsky, Tax Partner, Jones Day (Washington, DC); Columbia Law
School (J.D. 1972; Harlan Fiske Stone Scholar; International Fellow;
Columbia Law Review; Comments and Case Notes Editor, Columbia Journal of
Transnational Law); Columbia College (B.A. in Philosophy 1969; National
Merit Scholar). Served as Deputy Assistant Secretary of the Treasury for
Tax Policy, U.S. Treasury Department in President Clinton's second term,
Chair of the International Tax Committee of the District of Columbia Bar
Association, and Adjunct Professor at Georgetown University Law Center.
Member of Tax Management International Journal's "Panel of Leading
Practitioners" and regularly contributes to that journal.  Other
publications include:  Joint Ventures with International Partners (coauthor, Butterworth 1994); and International Joint Ventures coauthor, Federal Publications 1986; 2d ed. 1988).  Regularly
listed as a leading tax lawyer in Chambers USA, Euromoney's International
Tax Review (one of the "world's leading tax advisers" and "world's leading
transfer pricing advisers"), and Super Lawyers. 


Laura Kulwicki

Laura A. Kulwicki was special counsel to Jones, Day, Reavis & Pogue in Cleveland, Ohio when this Portfolio was originally written. Ms. Kulwicki received her B.A. degree from The Ohio State University in 1984 and her J.D., with honors, from The Ohio State University in 1987. A member of the American Bar Association, Ohio State Bar Association, and Cleveland Bar Association, Ms. Kulwicki has published numerous articles on state taxation which have appeared in such publications as State Tax Notes, CCH State Tax Review, and Banks Baldwin Ohio Tax Service. She also has lectured for the Council On State Taxation and other local tax organizations.
 


Michael G. Kushner, Esq.

Michael G. Kushner, B.A., George Washington University (1974); J.D., University of Virginia School of Law (1977); LL.M. (Taxation), George Washington University (1982). Co-author, The Employee Benefits Desk Encyclopedia (BNA Books, 1995); Retirement & Welfare Benefit Plans (BNA Books, 1989); co-editor, ERISA, The Law and the Code (BNA Books); co-editor, ERISA Regulations (BNA Books). Member, District of Columbia, Maryland and Virginia Bars. Adjunct faculty member, Georgetown University Certified Employee Benefits Specialist Program (1982-88); adjunct faculty member, The Dickinson College School of Law (1989-91).
 


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



L

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.



Steven Lainoff

Steven R. Lainoff is with KPMG LLP in Washington, DC and is a frequent contributor to BNA's International Journal.



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. 


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.


Brian J. Lane

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.


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.
 

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. 


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.






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.



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.



Matthew Lay

Matthew Lay is a Director at Deloitte Tax LLP and a contributor to BNA Tax & Accounting's Real Estate Journal.



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. 


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. 


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.



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.


William S. Lee

William S. Lee; 1979 - L.L.M., Taxation, New York University School of Law
1975 - 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




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.  




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.



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.





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.


Jay Levine

Ernst & Young LLP's Business Tax Compliance division


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.
 



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.



David Lewis

David Lewis, senior consultant to Deloitte Touche Tohmatsu's specialist Transfer Pricing group in Australia; former ATO Assistant Commissioner and Competent Authority.


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.
 


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.

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.


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. 





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.   


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. 


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.


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. 


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. 




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. 


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. 


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.


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. 



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.    


Denise Lugo

Denise Lugo is the New York Staff Correspondent at BNA Tax and Accounting's Accounting Policy & Practice Report.


Mary Lundstedt, Esq.

Mary F. Lundstedt, Esq. is an Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report.


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.


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.



M



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.





Elisabeth O. Madden

Elisabeth O. Madden is an attorney with Milbank, Tweed, Hadley & McCloy. LLP, in New York City.


Tammara Madison

Tammara Madison is Editor of BNA Tax and Accounting's IRS Practice Adviser and Weekly Report.


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).


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.


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. 



Jeffrey Maine

Jeffrey A. Maine is a Professor of Law, University of Maine School of Law, Portland, ME.



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.  


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).


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. 


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. 


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.


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. 


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.


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).



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). 



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.


Steven Marcy

Steven Marcy is the Staff Editor of BNA