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Byrle Abbin has over 54 years of experience in tax practice. He is a nationally known authority in federal taxation, specializing in estate planning matters, specifically wealth succession planning and family business continuity for high net worth individuals. He has extensive experience with gift, estate and generation-skipping taxes, and income taxation of fiduciaries and beneficiaries.
Heidi Abegg focuses her practice on the representation of non-profit organizations, including charities, social welfare organizations, professional societies, trade associations, 527 organizations, candidates and political action committees, and for-profit and non-profit organizations related to running and road racing.
C. Chester Abell, Jr. is a leader in Ernst & Young LLP’s Tax Accounting and Risk Advisory & Services group. As the Director of Tax Accrual Services, Chester is one of the firm’s leading authorities on accounting for income taxes (FASB ASC topic 740, codified from FAS 109) and on the tax aspects of Sarbanes-Oxley Section 404 (internal controls). He works closely with EY’s assurance practice to assist the firm’s clients and engagement teams in implementing today’s complex tax accounting principles. Chester also assisted in authoring the firm’s auditing guidance for income tax accounts. Chester was a firm leader during the adoption of FIN 48 (codified primarily in ASC 740-10) and participated in discussions with the FASB staff at that time to provide an understanding of certain implementation considerations. Since the issuance of the Standard, Chester has been a frequent speaker on the topic to both internal and external audiences.
Mr. Abrams clerked for Chief Judge Theodore Tannenwald, Jr., of the United States Tax Court. He taught at Emory Law School from 1983 until 2014, was the William K. Jacobs, Jr., Visiting Professor at Harvard Law School in 2013-14, and was the Maurice R. Greenberg Visiting Professor at Yale Law School in in 2009. Abrams has also taught as a visiting professor at Berkeley and Cornell Law Schools. Abrams practiced in Los Angeles with Brobeck, Phleger & Harrison and in Washington, DC, with Steptoe & Johnson as well as with the National Office of Deloitte Tax.
Martin Acero is a partner at Philippi, Prietocarrizosa & Uria where he heads the Tax Department and co-heads the M&A Department. He specialises in structuring and implementing all aspects of M&A transactions, resolution of international corporate and tax law issues. He is experienced in reorganisation processes and tax planning in Colombia and abroad. His counsel to national and international clients in this area is recognised nationwide. Martín has advised multiple clients from diverse Colombian and International sectors in local and cross-border mergers and acquisitions, and has participated as advisor and facilitator for local and foreign clients in joint ventures and other types of associations. He has also advised local and foreign clients on national and territorial tax issues, and thanks to his knowledge of international tax matters, he has participated as advisor in multi-jurisdictional projects. Martín has participated hand in hand with Colombian tax authorities in the drafting and preparation of legal provisions, both statutory and regulatory. Mr. Acero is also a professor of International Taxation and International Corporate Law, Externado University and Corporate Law, at the Universidad del Rosario.
Salvador D. Aceves has been Associate Vice President for Academic Financial Planning in the Office of the Provost at Fordham University since 2011. His primary responsibility is overseeing the development of the academic financial plan encompassing operational, restricted, grant, and capital funds. He is also the Associate Professor of Accounting in the School of Business. Formerly, he was Vice Provost at the University of San Francisco (USF) serving as the University’s chief planning and budget officer, a role he held for six years. He also held a faculty position as Associate Professor of Accounting, teaching in both the School of Business and Management and the School of Law. At USF, his office was the 2008 recipient of the Richard Goodman Strategic Planning Award recognizing excellence in planning. Working with colleagues, he co-developed a strategic budget program for WACUBO focusing on the alignment of the University’s resources with its mission and vision. While at the University of San Francisco, he was also the recipient of five teaching awards and has been included in the “6.0” teaching club for best teaching at the Haas School of Business at the University of California at Berkeley. He began his career as a tax associate with PriceWaterhouse and served as tax manager for Citibank.
His most recent research includes (1) Strategic, Organizational, and Cultural Fit: Effects on Performance in China-U.S. Joint Ventures, Heiman, Li, Chan, and Aceves. The paper was published in the spring 2008 issue of the Asia Business Journal; (2) Interest Expense Deductions (Bloomberg BNA), Daher and Aceves, published in September 2007. He actively works with organizations on strategic initiatives. In 2008, he helped the CEO of a major U.S. cosmetic firm implement the Balanced Scorecard in its Chinese subsidiary. In 2009, he was appointed to the Editorial Board of the American Accounting Association AAACommons, an innovative platform to connect accounting faculty from around the globe. He is a member of the American Accounting Association, The Institute of Management Accountants, and Beta Gamma Sigma.
An attorney with the law firm of Carlile Patchen & Murphy, Alan Acker practices Family Wealth and Estate Planning with an emphasis on estate and gift taxation, income taxation of trusts and estates, charitable giving, and probate law. He is a former Franklin County, Ohio Probate Court Judge. Alan has practiced law in Norfolk, Virginia, Chicago, Illinois, as well as Columbus, Ohio, with primary responsibility for estate planning. Alan is the creator of Estate Drafter, a web-based system to help Ohio attorneys in the drafting of trusts, wills, financial powers of attorney, and prenuptial agreements.
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.
Felipe Acosta is a partner at MNA Martínez Abogados and leads the areas of tax law. He also actively participates in mergers and acquisitions transactions.
Anita Beth Adams, J.D., Columbia University School of Law; B.A., University of Mississippi; Member, New York State Bar Association.
A Managing Director in KPMG’s Accounting Methods and Credits Services practice, Lynn leads the East Fixed Asset Services practice. Lynn is a nationally recognized specialist in capitalization and cost recovery issues.
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.
Miguel Durham Agrellos is a counsel in the Porto office of Uría Menéndez. He joined in November 2004 when the law firm Vasconcelos, F. Sá Carneiro, Fontes & Associados merged with Uría Menéndez.
Tax attorney Akira Akamatsu counsels both national and international clients on tax examinations, litigation, advance pricing arrangements and competent authority consultations under tax treaties. He is additionally noted for his scholarly contributions as both a lecturer and author. Dr. Akira Akamatsu served at the National Tax Agency (NTA) National Office and the Tokyo Regional Taxation Bureau from 1975 to 1990. His last position was as a NTA International Examination Section Chief.
Steve R. Akers, JD, is a Managing Director with Bessemer Trust in Dallas, Texas, where he is Senior Fiduciary Counsel, Southwest Region. Mr. Akers is a member of the Advisory Committee to the University of Miami Philip E. Heckerling Institute on Estate Planning and is a frequent speaker at that Institute, as well as other estate planning seminars across the country. He is a past Chair of the American Bar Association’s Section of Real Property, Trust & Estate Law and continues to serve on various committees of that Section. He is a Fellow of the American College of Trust and Estate Counsel, and currently serves as a member of the Executive Committee, Regent, and Chair of the Business Planning Committee. He is a past editor of the ACTEC Law Journal. He is also a past Chair of the State Bar of Texas Real Estate, Probate and Trust Law Section and of the Dallas Bar Probate, Trusts and Estates Section. He is a co-author of A Planning Guide to Buy-Sell Agreements and Estate Planning After the Tax Relief and Job Creation Action Act of 2010.
A partner at Holland & Knight LLP, Christine L. Albright concentrates on counseling high-net-worth individuals and family groups in all facets of sophisticated wealth and estate planning and protection, estate, gift and generation-skipping transfer taxation, income taxation of estates and trusts, and succession planning for closely held and family businesses. She also represents fiduciaries and beneficiaries of trusts and estates regarding all aspects of trust and estate administration, the review and preparation of estate and generation-skipping transfer tax returns, the analysis of fiduciary income tax matters, and trust construction and reformation suits and other contested trust and estate matters. She represents parties in seeking private letter rulings and in handling tax audits for federal estate, gift, generation-skipping transfer and fiduciary income tax matters. See more at: http://www.hklaw.com/Christine-Albright/#sthash.4QSEXKPS.dpuf
J.D., University of Michigan Law School magna cum laude
B.A., University of Michigan, B.A., with high distinction
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, Rome, Italy. B.A. and LL.B from Yale University.
Maxim Alekseyev is co-founder and Senior Partner of ALRUD, and an expert in foreign economic and business activity, investments, corporate and commercial issues. He is acknowledged as leading Russian expert in both domestic and global tax advice.
Ms. Alemar-Escabí joined Pietrantoni Mendez & Alvarez LLC in 2006, and is a member of the tax practice group. Before joining the Firm, Jeanelle served as tax advisor for the Secretary of the Puerto Rico Treasury Department from 2001 to 2004. Jeanelle’s practice includes advising clients on federal and state income tax issues, corporate taxation, and the design and implementation of corporate reorganizations. Also, she advises clients as to local taxation issues such as property, municipal license, excise, and sales and use taxes. She has experience negotiating tax exemption grants and tax credits under the Puerto Rico Tax Incentives Act and the Puerto Rico Tourism Development Act. In addition, Jeanelle has participated in the design, execution and amendment of tax qualified and non-qualified benefits plans, and has assisted clients in complying with the filing requirements established by the Puerto Rico and Federal governmental agencies. Jeanelle is also a Certified Public Accountant and a Notary Public.
Whether she’s working on a $1 billion or a $10 million deal, Michele Alexander is one of those rare lawyers who can explain in plain English how complicated tax rules will affect her clients’ business goals. With a steadfast focus on achieving these goals, she helps execute her clients’ transactions in the most tax-efficient manner possible. This is a talent Michele has nurtured over nearly two decades as a tax lawyer, navigating everything from straightforward stock purchases to the most complicated transactions and structures.
Natanya Holland Allan has dedicated her entire career to estate planning and charitable matters. She attended law school specifically to practice in these areas and enjoys working with individuals and families to understand their needs and design individualized estate plans to meet their goals. Natanya was recently recognized by Washingtonian Magazine as a Top Advisor for her expertise in estate planning and charitable giving.
Julie M. Allen is a Transaction Group Partner in the PricewaterhouseCoopers LLP Washington National Tax Services office where she consults with clients and practice offices on federal taxation issues involving corporations and their shareholders.
Dr. Michael Alles is a professor at the Department of Accounting and Information Systems at Rutgers Business School. Prior to Rutgers, he taught at the University of Texas at Austin, New York University and Southern Methodist University. His specialties are the design of strategic control systems, continuous auditing, management accounting and corporate governance. He is widely published in all these areas. Dr. Alles holds a PhD from Stanford Business School and a First Class Honors in Economics from the Australian National University. He has served on the executive committee of the Management Accounting Section of the American Accounting Association, was co-chair of the 2004 mid-year Management Accounting Research Symposium and has helped organize numerous other conferences around the world on corporate governance and continuous auditing. He is now the editor of the International Journal of Disclosure & Governance, published by Palgrave Macmillan in London.
Mark D. Allison is a Member in Caplin & Drysdale's New York office. Mr. Allison's practice involves complex federal, state, and cross-border tax controversy and litigation matters; related civil, criminal, and regulatory proceedings; and internal investigations. He represents multinational corporations, financial institutions, and high net worth individuals and professional athletes in proceedings before the Internal Revenue Service, the U.S. Department of Justice, the U.S. Attorneys' Office, and other government regulators. Mark is also an adjunct professor, New York University School of Law, 2009-present.
Peter J. Allman is special counsel in the Executive Compensation and Employee Benefits Department at Willkie, Farr & Gallagher LLP. His practice involves advising public and private companies in all aspects of their employee benefit programs, including matters relating to the design, implementation and administration of qualified and non-qualified retirement and deferred compensation arrangements. Peter also regularly advises clients on issues involving welfare benefit programs, including COBRA, cafeteria plans and health care reform.
Mr. Alpert is of counsel to the firm of Feingold and Alpert. He 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 is a Partner in the Tax practice of Deloitte Haskins & Sells LLP with over 18 years of experience. He is specialized in Transfer Pricing, International Tax, Structuring and other fields of professional work. He serves some of the largest Indian & multinational companies. With his experience of working in Deloitte’s Chicago office for more than a year & various other involvements with the US, UK, Australian and other offices, he brings his international experience to the table. He is the author of various articles on transfer pricing and international tax published in the Economic Times, Financial Express, Kokusai Zhimo (Japan), International Tax Review, UK and Bureau of National Affairs, Washington D.C. He is also a contributor to the distant learning course on Transfer Pricing which is organized by IMF Academy, Netherlands.
Peter Altenburger is the founding partner of the Altenburger Ltd. He focuses on domestic and international corporate tax law in connection with M&A transactions, reorganisations as well as re-domiciliations. He has long-standing experience with respect to double taxation treaties and is a board member of the Tax Chapter of the Swiss-American Chamber of Commerce.
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.
Dan Altman is Special Counsel with the law firm of Sullivan and Cromwell where his focus is on U.S. domestic and international taxation, cross border M&A, joint ventures and partnerships, investments, capital markets, hybrid financial instruments, patents, bankruptcies, real estate and more. Dan was awarded the International Fiscal Association (IFA) Mitchell B. Carroll Prize in 2006 for best dissertation in the field of tax.
Filippo Amato is a Senior Associate with Jones Day in Belgium.
John Amato is State Tax Counsel with General Electric Company in Stamford, Connecticut where he is responsible for state income and franchise tax audits, appeals, and litigation for the GE financial services group of companies. John has spoken for various organizations such as the Tax Executives Institute (TEI), Council on State Taxation (COST), Interstate Tax Corporation, Paul J. Hartman SALT Forum, and the Equipment Lessors and Finance 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 has extensive experience in federal, state, and local tax planning and proceedings, with an emphasis on telecommunications and regulated utilities.
Philip D. Ameen, CPA, Vice President and Comptroller, General Electric Company.
Valerie Amerkhail joined Economic Consulting Services, LLC in 1998, after almost twelve years of transfer pricing experience in Big 6 accounting firms, most recently as a partner at Coopers & Lybrand L.L.P.
Richard Andersen is the WilmerHale’s principal international tax lawyer, with more than three decades of experience providing solutions to the global tax challenges faced by international investors and multinational companies. Drawing on his background in the M&A, finance, investment fund and real estate sectors, he assists individual, family, corporate and institutional clients—worldwide and across all industries—with their compliance obligations, and develops effective and practical responses to their cross-border structuring and operational needs and opportunities. As US and overseas businesses and investors “go global” sooner and more often than ever before, his advice helps avoid pitfalls and secure tax planning benefits around the world.
Richard Andersen is the WilmerHale’s principal international tax lawyer, with more than three decades of experience providing solutions to the global tax challenges faced by international investors and multinational companies. Drawing on his background in the M&A, finance, investment fund and real estate sectors, he assists individual, family, corporate and institutional clients—worldwide and across all industries—with their compliance obligations, and develops effective and practical responses to their cross-border structuring and operational needs and opportunities. As US and overseas businesses and investors “go global” sooner and more often than ever before, his advice helps avoid pitfalls and secure tax planning benefits around the world.
LL.M., Taxation, New York University (1987)
J.D., Columbia Law School (1981)
B.A., Columbia University (1978), magna cum laude
Michael represents a number of quoted clients in the United Kingdom including Hornby plc, Stagecoach Theatre Arts plc, K3 Business Technology Group plc, Lombard Medical Technologies plc and European Islamic Investment Bank plc. Michael acts both for companies and for corporate finance houses in connection with equity capital markets work on both the Official List and AIM and on public and private M&A transactions, particularly in the healthcare sector.
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 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.
Mr. Andrus retired from PricewaterhouseCoopers in 2011 and was appointed head of the Transfer Pricing Unit within the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD Center for Tax Policy and Administration. After serving in this role for nearly three years, Mr. Andrus returned to private practice as a Transfer Pricing Consultant. Mr. Andrus is a member of the International Fiscal Association; member, American Bar Association Tax Section; member, DC Bar Tax Section; and is also an adjunct professor, Graduate Tax Programs at Chicago Kent College of Law and Boston University College of Law.
Todd’s practice is focused on tax, trusts and estates, and business succession matters for affluent individuals and their families. He regularly advises domestic and international families and family offices with respect to creating trust and related business structures to preserve, protect and grow family wealth for multiple generations in a tax efficient manner.
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.
Edwin P. Antolin is a partner in the Silverstein & Pomerantz’s San Francisco office. Mr. Antolin’s practice focuses on the resolution of state and local tax controversies through negotiation and litigation. He also advises clients on the state and local tax ramifications of various business transactions. He has represented businesses and individuals in state and local tax cases before both administrative tribunals and trial and appellate courts, including the United States Supreme Court where Mr. Antolin assisted in representing the taxpayer in Hunt-Wesson, Inc. v. California Franchise Tax Board, 120 S. Ct. 1022 (2000). Mr. Antolin has extensive experience advising taxpayers in matters involving income and franchise taxes, sales and use taxes, gross receipts taxes, utility taxes, employment taxes, environmental taxes, real estate transfer taxes, and local taxes. From 1994 to 2003, Mr. Antolin practiced with Morrison & Foerster LLP’s state and local tax group.
J. Clark Armitage, an experienced lawyer in the transfer pricing sector, joined Caplin & Drysdale as a Member in 2013. Mr. Armitage's core practice is advising multinational corporations on transfer pricing in all contexts, from planning to cross-border dispute resolution. He has a particularly strong background interacting with tax authorities on advance pricing agreements (APAs) and Competent Authority matters for corporations in a wide range of industries.
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.
Brian Arthur practices in the areas of international and federal taxation in the Firm’s New York office. Prior to joining Baker & McKenzie, he was an attorney advisor at the United States Tax Court. He is also an active member of the J. Edgar Murdock American Inn of Court at the US Tax Court, and is a certified public accountant. Mr. Arthur focuses his practice on transfer pricing and federal income tax controversy matters for multinational companies in several industries.
Adolfo Atchabahian received his doctorate in Economic Science from the University of Buenos Aires. He is a former judge of the National Tax Court in Argentina (1960–07) and professor of Public Finance and Tax Law at the University of Buenos Aires (1957–67 and 1980–03). A tax expert and Director at the Office of Public Finance of the Organization of American States (1967–76), Mr. Atchabahian is a former consultant at the U.N. Center on Transnational Corporations; consultant of the Inter-American Development Bank and the International Monetary Fund. He is a member of the International Fiscal Association and former member of its Permanent Scientific Committee and a member and former president of the Argentinean Association of Fiscal Studies.
Abel Atchabahian, lawyer, Pontifical Catholic University of Argentina Santa María de los Buenos Aires; lecturer at the Chamber of Commerce of Argentina; tax litigation practitioner before the National Supreme Court of Justice, as well as at various Courts of Appeal throughout Argentina, the National Tax Court, and the administrative tax agencies of the federal government, the provinces and the Autonomous City of Buenos Aires; author of several articles dealing with tax matters published in Argentine publications; member of the Colegio de Abogados de la Ciudad de Buenos Aires (1999); admitted to the Bar Association of Buenos Aires since 1999 and Judiciary Department of San Isidro, province of Buenos Aires, since 2002; member of the Asociacin Argentina de Estudios Fiscales since 2003.
James L. Atkinson practices in the area of federal income taxation, with a focus on federal tax accounting issues. James has significant policy-level experience with federal tax administration, having held a number of senior leadership positions with the Internal Revenue Service's National Office, including Associate Chief Counsel (Income Tax & Accounting). As Associate Chief Counsel, James was the senior executive in charge of a division of over one hundred attorneys and had responsibility for nearly all aspects of the IRS's development and administration of a wide range of tax accounting issues, including accounting methods and periods; the determination, characterization, and timing of income and deductions; capitalization; and many other areas. Prior to joining KPMG, James was a partner in the Washington, D.C., law firm of Miller & Chevalier.
Ron Aucutt is the Co-chair of McGuireWoods' private wealth services group, and was named 2012 "Washington, D.C., Trusts and Estates Lawyer of the Year" by Best Lawyers. The Washingtonian recognized him as one of Washington's 31 "Best Lawyers" (December 2011) and as one of the top 30 "Stars of the Bar" (December 2009). He holds Chambers USA's "Band 1" ranking for Wealth Management, and in 2009, he was elected to the National Association of Estate Planners and Councils Estate Planning Hall of Fame as a Distinguished Accredited Estate Planner.
Now in private practice with focus on controversy management with respect to transfer pricing issues and IP migration, Ernest Aud spent 18 years as a Partner at Ernst & Young. During his tenure at EY, he served as Global Co-Chair of Transfer Pricing Practice and U. S. Transfer Pricing Practice, founder and partner-in charge of global Tax Effective Supply Chain Practice and partner-in-charge of the Chicago International Tax Practice.
Jerry August is co-chair of the Fox Rothschild’s Taxation & Wealth Planning Practice and practices out of their Philadelphia and West Palm Beach offices. His nationally recognized reputation and experience in taxation includes federal income taxation, including corporate and partnership taxation; international taxation, federal transfer taxation; tax litigation and tax controversy, including trials before the United States Tax Court, the United States Court of Federal Claims and applicable Federal District Courts and appellate argument before the Eleventh Circuit Court of Appeals; and estate planning for owners of closely held businesses and high-net worth individuals.
Scott A. Avery, B.S.B.A., University of Arizona (1989)
Reuven S. Avi-Yonah, a specialist in corporate and international taxation, is the Irwin I. Cohn Professor of Law and director of the International Tax LLM Program at University of Michigan. He has served as a consultant to the U.S. Department of the Treasury and the Organisation for Economic Co-operation and Development (OECD) on tax competition, and is a member of the steering group for OECD's International Network for Tax Research. He is also a trustee of the American Tax Policy Institute, a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University's Centre for Business Taxation. In addition to prior teaching appointments at Harvard University (law) and Boston College (history), he practiced law with Milbank, Tweed, Hadley & McCloy in New York; with Wachtell, Lipton, Rosen & Katz in New York; and with Ropes & Gray in Boston.
Dan Axelsen, Ph.D., is a Partner in the Transfer Pricing Group of PricewaterhouseCoopers LLP. Currently based in Jakarta and specializing in transfer pricing as an economist, Dan has experience across most industry types including O&G, financial services, consumer products, retail, media, industrial products, technology, and telecom. He has worked on all key transaction types including the valuation of intangible property and the pricing of all types of financial transactions. Significant dispute resolution experience both in the U.S. and around the globe.
Dan specializes in the design and implementation of complex economic models used in the context of transfer pricing practice. Axelsen assists clients with transfer pricing planning and documentation and has published extensively in economics.
Senior Counsel in the New York office of 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.
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 is an Executive Director in Ernst & Young’s National Tax Department. He was also Domestic and International Tax Counsel at 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; and a member of the District of Columbia bar.
Richard is a Corporate Vice President for The Nautilus Group®, a service of New York Life Insurance Company. As a professional with more than 35 years of legal experience in financial, estate, business and benefits planning, his previous roles have included Assistant Vice President of Advanced Sales for Jefferson Pilot Life Insurance Company, and later Lincoln Financial, in Greensboro, NC; Executive Director of Advanced Underwriting for General American Life Insurance Company in St. Louis, MO; Executive Director of Salary Deferral Programs for Paragon Life Insurance Company; and owner of Advantage Publishers, where he published a monthly estate and business planning newsletter on diskette for use by insurance companies, agents, and attorneys.
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, Epstein Becker & Green, PC in New York, NY.
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., CPA, has actively taught, researched, and worked with executives in enterprise risk management and reporting in varying capacities since 1999. His graduate-level enterprise risk management and reporting course is one of the only courses of its kind in the United States and is taught utilizing a corporate governance perspective. He has conducted executive education courses on enterprise risk management and reporting since 2001. He also has taught, researched, and worked with executives in governance-oriented, business risk based auditing approaches since 1998, including extensive seminars conducted for KPMG throughout the United States each summer since 1999, an upcoming textbook utilizing a global enterprise risk management approach to auditing, and membership on the AICPA Risk Assessment Task Force. He also has taught and published articles relating to fraud investigation and forensic accounting. His articles and instructional cases in the area have been published in academic and practitioner journals. Dr. Ballou has received grants related to risk management from the Economic Development Administration. Dr. Ballou 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).
Niklas is the Deputy Managing Director of Skeppsbron Skatth, the leading independent firm of tax in Sweden. He has provided advice on Swedish and international corporate taxation in most sectors for nearly 20 years, specializing in the taxation aspects of international corporate restructuring. His areas of practice include international taxation, Swedish corporate taxation, transaction taxation and transfer pricing. Prior to joining Skeppsbron Skatt in 2005, Mr. Bång practiced at both Ernst & Young and the Swedish Tax Agency.
Russell W. Banigan is a Director in the Multistate Tax Services Group of Deloitte Tax 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. Russell is currently a member of the New York State Business Council Tax Committee and has served on the State and Local Tax Committee of the American Institute of Certified Public Accountants, and previously served on the State and Local Tax Committee of the Wall Street Tax Association, the New York State Society of CPAs and various other New York State/Industry tax committees. He is also a member of the Advisory Board for the Bureau of National Affairs State Tax Portfolio Series.
Robert K. Barbetti is a Managing Director of J.P. Morgan Private Bank's Advice Lab. Mr. Barbetti focuses on maximizing and optimizing executive compensation for insiders, strategies on single stock positions, employment and severance packages, pre-IPO planning, M&A transactions and capital market solutions for executive compensation. He was one of the architects of J.P. Morgan's tradable stock option program, used by Microsoft in 2003 to cure its "underwater" stock option problem.
Vara Barnes is an Editor for BNA Tax & Accounting and contributing editor for the Weekly Report.
Lewis T. Barr has over 40 years' experience as a tax lawyer counseling individuals and businesses in federal and state taxation. He serves small and mid-sized corporations as general counsel and represents large corporations as special tax counsel. He works with individuals on estate plans and advises family business owners on structures, transfers and reorganizations. Mr. Barr is a member of the American Law Institute, a Fellow of the American College of Tax Counsel and a Fellow of the American College of Trusts and Estates Counsel.
Rafic H. Barrage is a partner in Baker & McKenzie’s Tax Practice Group. He has over 14 years of broad international tax planning and controversy experience. Mr. Barrage advises clients on a variety of issues, including restructuring and entity rationalization, IP migration, supply chain planning and principal structures, e-commerce and cloud computing, deferral and repatriation planning, foreign tax credit planning, and pre- and post-acquisition planning. Mr. Barrage is a recognized leader in his field by The Legal 500 (2010 and 2011) (described as one of the “impressive younger partners” and “technically very strong”) and as one of the Tax Controversy Leaders by the International Tax Review (2011 and 2012). Mr Barrage is an Adjunct Professor of Law at Georgetown University Law Center, where he teaches the international tax course, International Business Planning Workshop.
Yuri Barrueco, Esq. is with Deloitte Touche Tohmatsu in Mexico City, Mexico and is a frequent contributor to BNA's International Journal.
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, Attorney in Rochester, NY.
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 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, University of Washington (B.A., 1966; J.D., 1973; LL.M., 1981); member, Washington State Bar.
Joel E. Bassett, Esq. is the Technical Editor for BNA's International Journal and a contributing editor of the Weekly Report.
A partner at Lippincott Phelan Veidt PLLC in Austin, Texas, Kathleen Ford Bay represents individuals with questions and issues related to their own Wills and, when helpful to the clients, revocable management trusts, and related planning for potential disability and documents like financial powers of attorney, medical powers of attorney, and living wills. Kathleen is Board Certified in Estate Planning and Probate by the Texas Board of Legal Specialization. Kathleen's practice focuses on Estate and Disability Planning; Probate Law; Elder Law; Trusts & Estates; Federal, Estate, and Gift Taxation; Guardianships; and Fiduciary Defense and Disputes (often representing the beneficiary of an estate or the trustee who wants to obtain information and understand the administration of the estate or trust). With proper tax planning, she assists individuals in minimizing and even avoiding estate and gift taxes. Kathleen also represents non-profit organizations, primarily 501(c)(3) charities, in their everyday dealings (contracts, insurance, etc.), their dealings with the state (franchise and sales tax exemptions), and Federal government (recognition and maintenance of tax-exempt status, unrelated business taxable income, etc.)
J.D., The University of Texas at Austin, (1979) high honors, Order of the Coif (Top Ten Class Rank)
B.A., English & Behavioral Sciences, Rice University (1974)
Mark Beams Esq., retired from General Electric Corporation, Fairfield, Connecticut.
Tony Beare is a Tax Specialist with Slaughter & May in London, England.
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.
Ed Beckwith is nationally recognized for his skill and commitment as counsel to high net worth families and charities across the country. He serves as the national leader of BakerHostetler's Tax-Exempt Organizations and Charitable Giving practice. Ed’s experience includes the legal and administrative specialties required to establish and successfully guide the operations of charitable and educational organizations, healthcare institutions, and trade associations. He advises families, family offices, and their professionals with respect to the tax-efficient accumulation, management, and distribution of their personal wealth. His advice is often sought with respect to the governance and "best practices" of such organizations and the maintenance of their tax-exempt status, as well as the tax and practical aspects of contributions and other financial support programs. A significant aspect of Ed's practice involves the application of the tax laws to family and business financial arrangements, including the preparation of related documents to conserve and transfer wealth, the administration of such arrangements, and the representation of clients before legislative, judicial and regulatory branches of government at all levels.
Lewis F. Beer, B.A. from Union College - Schenectady, NY, and J.D. from the University of Connecticut.
Two-time recipient of University of Minnesota's "Teacher of the Year" award, Frank Beil is a Senior Lecturer in Accounting at the Carlson School of Management, a position he has held for more than 17 years. His teaching responsibilities involve Financial Statement Analysis and Auditing at both the undergraduate and graduate levels, as well as Accounting for Mergers & Acquisitions and Derivatives. He also teaches a senior level Business Planning course in Entrepreneurial Studies. He has co-authored two practitioner oriented texts for Bloomberg BNA on Revenue Recognition and is currently writing a books on Revenue Recognition: Principles and Practices; Accounting for Derivative Instruments and Hedging Activities, and Accounting for Business Combinations for Business Expert Press.
Marc is a solo practitioner specializing in Trusts and Estates with experience in estate planning, estate and trust administration, and estate and trust litigation. He is also an adjunct professor of law at New York Law School where he also served as the Associate Director for the Graduate Tax Program. Marc is admitted to practice in New York, New Jersey and California as well as several federal courts including the United States Tax Court. Prior to owning his own practice, Marc was a partner with Fleischman & Bekerman, LLP, and associated with several New York law firms. He has served in a variety of capacities for the Real Property, Trust and Estate Law Section of the American Bar Association and currently serves as co-chair of its Skills Training for Estate Planners program. He is a member of the New York State Bar Association and formerly served on its Standing Committee on Legal Education and Admission to the Bar.
A Partner at McGuireWoods, Dennis routinely represents high-net worth individuals, families and family offices on a variety of sensitive and complex estate and business planning matters. He also focuses his practice on estate and trust administration, charitable planning, and sensitive fiduciary litigation and dispute resolution.
Kevin A. Bell is a Staff Writer/Editor at BNA Tax and Accountings Transfer Pricing Report.
Herb has practiced tax law in Washington for 45 years, focusing on corporate and other transactional tax planning, tax controversies, IRS National Office representations and exempt organization matters. He successfully guides clients through tax issues in connection with taxable and tax-free acquisitions, dispositions, spin-offs and other restructurings involving domestic and foreign entities; negotiates large case settlements with IRS Appeals Offices throughout the country; and litigates cases at the trial and appellate court levels. Herb came to Sutherland as a partner in 1998, and continues to practice with the firm since joining the tax faculty at Northwestern University School of Law in 2009.
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.
Ms. Benedict is an associate with Benesch Attorneys at Law where she practices in the firm's Corporate & Securities Practice Group. Ms. Benedict focuses her practice in the areas of mergers and acquisitions, securities law compliance, debt and equity financings, and corporate governance matters. She represents both privately and publicly held companies. Ms. Benedict is a certified public accountant and previously worked at a global accounting firm where she served as manager for assurance engagements of private and public companies, including special transactions, SEC registration statements and initial public offerings. She is also a former assurance manager, Grant Thornton LLP.
Frederick J. Benjamin, Jr., Esq., is the author of an earlier version of this Portfolio.
Dr. Ralph L. Benke, Jr., was an Arthur Anderson/Journal of Accounting Education Professor (1988-1997); and is Professor Emeritus of Accounting (1997-Present) at James Madison University where he was the also Director, School of Accounting (1984-1986, 1994); Director, Center for Professional Development (1991-1993); and Director, Accounting Information Systems Concentration (1988-1993).
Beth M. Benko practices in the area of federal income taxation, with a focus on federal tax accounting issues, including the accrual of income and deductions, capitalization, inventory accounting, and Section 199. As the author of the Tax Management (BNA) Portfolio on Section 199, Beth is a nationally recognized consultant on Section 199 related tax planning and IRS controversy matters. Beth has over two decades of experience with federal tax accounting issues, including compliance, consulting, and IRS controversy. Beth has worked with a wide range of businesses and industries, with clients that include leading members of the manufacturing and retail sectors, the pharmaceutical industry, the software and technology sector, the sports and entertainment industry, the financial services sector, the oil and gas industry, and the food and beverage industry. Beth focuses on assisting taxpayers with federal tax planning across the spectrum of tax accounting issues, including Section 199. In addition Beth assists taxpayers with controversies pending before the Internal Revenue Service. While such efforts are generally before the IRS Examination and Appeals divisions, Beth has successfully represented numerous taxpayers before the IRS National Office in obtaining private rulings. Beth has served on multiple IRS task forces designed to bring about awareness of the issues taxpayers face when implementing the numerous, and often burdensome, Treasury/IRS rules and regulations. Beth is a frequent speaker to such groups as the Tax Executives Institute, the Southern Federal Tax Institute, state CPA societies, and the American Bar Association, and has taught Federal Tax Accounting as an adjunct professor for the LL.M. program at the Georgetown University Law Center. Beth is a Certified Public Accountant in Ohio and the District of Columbia, and is admitted to the State of Virginia and District of Columbia Bars. Beth is currently a member of the American Bar Association Tax Section's Tax Accounting Committee.
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.
Prior to Mr. Benson’s retirement, he was a partner in Ernst & Young’s Washington, D.C. office. He was a member of the District of Columbia Bar, a former Chair of the AICPA International Tax Committee and a Technical Advisor to Associate Chief Counsel (Technical) at the Internal Revenue Service, Washington, D.C. David was a regular contributor to the Bloomberg BNA Tax Management International Journal.
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.
Frank S. Berall is the Principal of Copp & Berall, LLP and the Senior Tax Consultant to Andros, Floyd & Miller, P.C., both of Hartford, Connecticut. He is a 2013 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Councils.
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.
A Partner and Head of the Legal Support and Quality Group of TozziniFreire, Renato works as general supervisor and consultant on legal matters for the firm's various practice areas. He worked in the Capital Markets area between 1997 and 2000. Thereafter, Renato joined the Legal Support and Quality Group, where his work includes drafting and reviewing legal opinions, preparing sample forms of agreements and other legal documents, researching new, strategic or controversial issues under Brazilian law affecting the firms clients, training associates, as well as providing ongoing legal support to the practice groups of TozziniFreire in various transactions and cases. He is the Chairman of the Corporate Law Committee of the Association of Brazilian Law Firms (CESA).
Stanley is a founding partner of the firm Bergman Horowitz & Reynolds which merged with Withers in 2002 to create Withers Bergman in the US. His practice encompasses all phases of tax law, estate planning and trusts (both domestic and international), business law and advising on pension plans.
A Partner with the law firm of Eide Bailly, Eric Berman is a trusted advisor to government agencies across the U.S., helping them to address GASB Standards, NCGA Statements and AICPA Statements of Position. He uses his more than 23 years of experience in Governmental accounting, auditing and controllership to guide his federal, state and local governmental clients and assists clients in achieving the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting.
Jonathan Bernsen is a partner at DeLoitte in Copenhagen.
Turney Berry is a Partner with the law firm of Wyatt Tarrant & Combs LLP and is the leader of the Firm's Trusts, Estates & Personal Planning Service Team. He also serves on the Firm's Executive Committee. He concentrates his practice in the areas of estate and business planning, estate and trust administration, and charitable giving and tax-exempt organizations.
John T. Berteau, Williams Parker Harrison Dietz & Getzen PA, Sarasota, FL. J.D. from Duke University.
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.
Lydia Beyoud is a reporter for Daily Tax Report. She previously worked for the Investigative Reporting Workshop in Washington, D.C., as well as in magazine and book publishing. She holds a bachelor’s degree in international studies from Portland State University in Portland, Ore., and a Master’s in journalism and public affairs from American University.
Elaine 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, Elaine worked as a state and local tax litigator for AT&T, and as State and Local Tax Counsel for The Coca–Cola Company. Elaine also served as Assistant Attorney General for the state of Ohio, representing the Ohio Department of Taxation before numerous courts. For many years she has lectured at the Tax Executives Institute Education Fund's State and Local Property Tax Course. She has presented papers at both New York University's Annual Institute on State and Local Taxation and at the Institute on State and Local Taxation sponsored by the Georgetown University Law Center Continuing Education Division. Elaine has also published articles in the Journal of State Taxation and in the Ohio Tax Review.
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).
Alden Bianchi is the Practice Group Leader of Mintz Levin’s Employee Benefits & Executive Compensation Practice. He advises corporate, not-for-profit, governmental, and individual clients on a broad range of executive compensation and employee benefits issues, including qualified and nonqualified retirement plans, stock and stock-based compensation arrangements, ERISA fiduciary and prohibited transaction issues, benefit-related aspects of mergers and acquisitions, and health and welfare plans.
Alden is nationally renowned for his advice on the Affordable Care Act's impact on employers. He represented the Romney administration in connection with the historic 2006 Massachusetts health care reform act, which laid the foundation for the "Affordable Care Act." He has testified before the Senate Finance Committee on the subject of health care reform. His many published works include the the Bloomberg/Bureau of National Affairs Health Care Reform Advisor, a comprehensive work on the impact of the Affordable Care Act on employers and employer-sponsored group health plans. Alden also provides a weekly installment on the Affordable Care Act on Mintz Levin's Employment Matters Blog as he counts down to the January 1, 2015 ACA pay-or-play deadline.
LL.M., Georgetown University (1979)
LL.M., Taxation, Boston University (1979)
J.D., Suffolk University (1978)
B.S., Worcester Polytechnic Institute (1974)
Bloomberg BNA Tax Management Portfolios:
399 T.M., Employee Benefits for the Contingent Workforce (author)
375 T.M., EPCRS - Plan Correction and Disqualification (co-author)
374 T.M., ERISA - Litigation, Procedure, Preemption and Other Title I Issues (co-author)
Barry has been a Partner with Ernst & Young for more than 24 years and has served as the Firm’s National resource for Section 280G since its enactment in 1984.
Philip J. Bieluch, Managing Member of Insurance Signals LLC (formerly 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, 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. In previous roles Beiluch has worked as a Vice President at Manulife Financial and as a Principal at Towers Watson.
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
Thomas S. Bissell, CPA, JD, LLM, Retired Partner, PricewaterhouseCoopers LLP, is a highly renowned international tax author and expert whose experience and background is in both international law and accounting firms. His session will cover developments in the international tax field along with an overview of the regulatory issues facing both domestic and foreign taxpayer. Thomas is a Certified Public Accountant in the state of Florida; member of the Bloomberg BNA Tax Management U.S. International Advisory Board and American Bar Association; and former Attorney-Advisor, Office of International Tax Counsel, U.S. Treasury Department, Washington, D.C.; retired tax partner, Coopers & Lybrand LLP (a predecessor firm of PricewaterhouseCoopers LLP). He is the author of numerous articles in professional tax publications.
Dr. Black is the Rath Chair and Professor of Accountancy at the Price College of Business, John T. Steed School of Accounting, The University of Oklahoma. Prior to joiningl the faculty at OU, Dr. Black was a professor of accountancy, Brigham Young University. He teaches undergraduate and graduate courses in international accounting and financial accounting. His research is primarily in the financial accounting and international accounting areas, with emphasis on examining the usefulness of firm financial characteristics in different settings. Journals in which his research has appeared include the Accounting Review, Journal of Accounting and Economics, and Journal of International Financial Management and Accounting. He is an associate editor of the Journal of International Accounting Research. Prior to joining academia, he worked for seven years in private industry as a financial analyst and corporate treasurer.
Jeanne Blackmore joined the firm in 2009 after practicing for over ten years in Ernst & Young’s National Office tax practice. At Gravel & Shea, Jeanne focuses her practice on tax and estate planning, probate and trust administration, and general business taxation. Jeanne also supports the renewable energy efforts of the firm’s Energy practice.
Peter Blackwood was a tax partner with Deloitte Touche Tohmatsu Ltd and leader of Deloitte's transfer-pricing team in the Asia Pacific region. Based in Sydney, he has more than 35 years' experience in taxation, including 20 years with the Australian Taxation Office (ATO). He is an Associate of the Institute of Chartered Accountants and a Fellow of the Taxation Institute of Australia.
David B. Blair is a partner in Crowell & Moring's Tax Group. Mr. Blair's practice is in the area of federal tax litigation and controversy. With over twenty years of tax litigation and trial experience, he has handled large tax litigations in the areas of transfer pricing, foreign tax credits, partnerships, tax-exempt bonds, consolidated returns, excise taxes, employment taxes, and tax accounting issues. He is also active in pro bono litigation. Where clients sought resolution short of litigation, Mr. Blair achieved outstanding results through alternative dispute resolution procedures, including the Internal Revenue Service's (IRS) Fast Track Settlement program. He also has extensive experience in handling tax controversies before IRS Exam, Appeals, National Office, and Advance Pricing and Mutual Agreement program (APMA).
Kim Blanchard is a partner in Weil, Gotshal & Manges LLP’s Tax, Executive Compensation & Benefits department whose practice encompasses a variety of largely international transactions involving corporate acquisitions and mergers, internal restructurings, business formations and joint ventures. Ms. Blanchard also advises domestic, foreign and multinational clients in connection with venture capital investment and fund formation, partnerships, real estate, executive compensation and exempt organization issues.
Hartman E. Blanchard, Jr., Esq., is Head of U.S. Federal Tax Controversy, Executive Director at Morgan Stanley. Prior to joining Morgan Stanley, Hartman was a partner Bingham McCutchen LLP for five years after serving as a partner in the firm of McKee and Nelson for more than nine years. Mr. Blanchard is a member of the American Bar Association, Section of Taxation as well as a member of the bars of the District of Columbia and Maryland.
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.
As a Senior Advisor at Pioneer Wealth Partners, Jonathan Blattmachr brings over 35 years of experience in trusts and estates law. He is a retired member of Milbank Tweed Hadley & McCloy and the Alaska, California and New York Bars. Mr. Blattmachr has been recognized as one of the country’s most creative trusts and estates lawyers. He writes and lectures extensively on estate and trust taxation and charitable giving and has authored or co-authored seven books and over 500 articles on estate planning topics. He is co-developer of Wealth Transfer Planning, a computerized system that produces estate planning documents using document assembly and specific client advise using artificial intelligence and which is published by Interactive Legal Systems where he serves as editor-in-chief. He is director of estate planning for the Alaska Trust Company.
Peter Blessing is Head of Cross-Border Corporate Transactions in KPMG’s Washington National Tax Practice (WNT). Prior to joining KPMG, Blessing served 25 years as a partner at Shearman & Sterling LLP, a leading international law firm.
As Senior Counsel at Baker & McKenzie LLP’s Chicago office, Neal J. Block has represented US clients on a broad range of domestic and international tax issues for more than 40 years. He has been listed as an Illinois’ Superlawyer since 2008, and has been consistently named a leading Illinois attorney by the Law Bulletin since 1997. Mr. Block is formerly chairman of the Chicago Bar Association’s Committee on Taxation, and adjunct tax professor in the Masters in Tax Law program at Chicago Kent School of Law.
Brian Bloom is a partner in the Taxation practice of Davies Ward Phillips & Vineberg LLP. His practice focuses on income tax law, with particular emphasis on mergers and acquisitions, international tax planning and transfer pricing. Brian is the coordinator of the Montréal office’s Taxation practice group.
Steven Blough is the functional group leader for Economic & Valuation Services within KPMG LLP's Washington National Tax practice. As the firm's senior transfer pricing economist, Steve oversees transfer pricing analyses for some of KPMG's largest clients and provides technical assistance on many other projects. He also serves as the Global Transfer Pricing Services leader for the Americas region.
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.
Matthew S. Blum is an Executive Director in the Financial Services Offices of Ernst & Young LLP in Boston, specializing in international tax and the taxation of financial products. The scope of his practice has also encompassed cross-border tax issues of investors and investments, investment funds, hedge funds, private equity funds and venture capital funds, taxation of financial products, securities lending, withholding tax, FATCA, EU Savings Directive, passive foreign investment companies (PFICs), taxation of shipping, and international tax compliance.
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.
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.
Mark Bodron is a partner in the Houston office of Baker Botts L.L.P. His practice concentrates on the areas of employee benefits and executive compensation. Mr. Bodron advises clients on all aspects of qualified retirement plans, including 401(k) plans, ESOPs and cash balance plans, nonqualified plans, stock-based plans and deferred compensation and other executive compensation arrangements, including issues related to Section 409A deferred compensation rules and Section 162(m) performance-based compensation. Mr. Bodron’s practice also includes advising clients on health and welfare plan matters, including compliance and reporting issues related to the Affordable Care Act, COBRA and HIPAA. He frequently advises clients on ERISA fiduciary and prohibited transaction matters and represents clients before the IRS, DOL and PBGC on matters related to employee benefits. Mr. Bodron provides legal counsel on employee benefit and executive compensation matters related to corporate mergers and acquisitions, MLPs and other partnership arrangements, spin-offs and initial public offerings.
Shlomo Boehm is a Boehm’s federal income practice covers a broad range of federal income tax matters, including with respect to securitizations, investment fund structuring, structured finance transactions, derivatives and financial product development, cross-border lending transactions, medium-term note programs, catastrophe bond transactions, sidecars and other insurance linked securities. Prior to joining CMG, Mr. Boehm was a partner in Cadwalader, Wickersham & Taft LLP’s New York tax practice.
Nat Boidman is a partner in the Taxation practice of Davies Ward Phillips & Vineberg LLP. He specializes in international taxation, with a focus on advising on cross-border mergers and acquisitions, financings and other business arrangements and relationships, including joint ventures, partnerships and business trusts. Nat also provides counsel on disputes with Canada Revenue Agency stemming from cross-border tax matters, including transfer pricing and advises on individual international tax issues, including personal investment and migration matters.
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 is a BNA staff correspondent for the Weekly Report.
A Shareholder at Buchanan Ingersoll Rooney PC, Bruce Booken represents clients on a broad range of transactions including business formations and restructurings, debt and equity financings, mergers, acquisitions, dispositions and joint ventures, as well as day to day commercial and operating issues. He is chair of the firm's Tax Section.
Bruce has a deep understanding of tax principles and experience in business and commercial transactions that span a diverse range of industries, including real estate, energy, security alarm, technology and manufacturing. This experience enables him to tailor his approach to clients' business and financial needs and objectives. He provides practical solutions aimed at helping clients achieve their business goals in a tax-efficient manner.
Bruce works with members of the firm's Litigation Group to assist clients in connection with commercial and business disputes. He is a trusted advisor to his clients, often serving as general counsel for companies that do not have in-house counsel.
He has the ability and experience to handle the most complex business transactions. These transactions have included debt and equity financings, the purchase or sale of assets, operating businesses or equity interests in corporations and partnerships, as well as tax-free merger transactions. Certain of these transactions have been structured to qualify for tax-free treatment as a like kind exchange of assets.
Bruce has also been involved in the structuring, formation and closing of many joint venture partnership transactions. He has assisted clients in designing and implementing corporate structure changes in order to enhance the ability to complete debt and equity financings and achieve other business and tax objectives.
Since 2009, Bruce has been selected by his peers for inclusion in The Best Lawyers in America®, and was named Best Lawyers' 2013 Miami Corporate Law Lawyer of the Year.
J.D., Vanderbilt University (1977)
B.S., Business Economics, Miami University (1974)
A professor of law at the Brooklyn Law School, Professor Borden’s research, scholarship, and teaching focus on taxation of real property transactions and flow-through entities (including tax partnerships, REITs, and REMICs). He teaches Partnership Taxation, Taxation of Real Estate Transactions and a general income tax course, and is affiliated with the Dennis J. Block Center for the Study of International Business Law. His work on flow-through and transactional tax theory appears in articles published in many law reviews such as Baylor Law Review, University of Cincinnati Law Review, Florida Law Review, Georgia Law Review, Houston Law Review, Iowa Law Review, Tax Lawyer, and Virginia Tax Review, among others. His articles also frequently appear in leading national tax journals including Journal of Taxation, Journal of Taxation of Investments, Real Estate Taxation, and Tax Notes. Professor Borden has worked as a consultant to The Joint Committee on Taxation, Congress of the United States and also often serves as an expert witness or consultant on major litigation matters that relate to real estate, flow-through taxation or legal malpractice. Before entering academia, he practiced tax law in the San Antonio, Texas law firm of Oppenheimer, Blend, Harrison & Tate, Inc. He is active in the American Bar Association Section of Taxation, is a past chair of its Sales, Exchanges & Basis Committee, and is a fellow of the American College of Tax Counsel.
Chuck Borek is the founder of the Borek Group, LLC, a professional continuing education and consulting firm serving accountants, lawyers, and tax professionals in a variety of capacities. He has been teaching professionally since 1989, including four years as an Associate Professor of Accounting and two years as a Visiting Assistant Professor of Law. He has lectured throughout the U.S. and has conducted both live and Web-based seminars.
Senior Counsel at DLA Piper, Ronald Borod has worked extensively in securitization and structured finance for over two decades and has established a reputation as a thought leader in the creation of innovative structures and financial products. Mr. Borod focuses his practice on assisting issuers and underwriters in designing and implementing securitization programs involving non-traditional asset classes.
Jason Bortz is an attorney at Capital Group. He focuses primarily on tax and retirement plan matters. Jason has been practicing law for more than 15 years and has been with Capital Group for 3 years. Prior to joining Capital, Jason was a partner with Davis & Harman LLP and Caplin & Drysdale Chartered, both Washington, DC law firms. Before that, he was a law clerk for a federal court of appeals judge. Jason is based in Los Angeles.
A Partner with Baker & McKenzie Krzyzowski i Wspólnicy Spólka Komandytowa, Slawomir Boruc has been recognized by leading legal directories -- including Chambers Europe, Legal 500, European Legal Experts, Practical Law Company ,International Financial Law Review, Client Choice and Dziennik Gazeta Prawna -- for his fluent knowledge of Polish tax laws. Currently serving as head of the Firm’s Tax Practice Group in Warsaw. Under his leadership, the Polish tax group of Baker & McKenzie received the European and Tax Firm of the Year awards (2006, 2007, 2009 and 2014) from International Tax Review. In 2013, 2014 and 2015 Tax Directors Handbook named his team the Poland Leading Law Firm. In the years 2009-2014 Baker & McKenzie tax group was named the leader among the law firms in Poland by Rzeczpospolita.
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, 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.
Senior Tax Counsel at Buchanan Ingersoll & Rooney, PC, Herman B. Bouma has over 35 years of experience in the area of U.S. taxation of income earned in international operations. Over his career, his work has fallen into four general areas: legislative, regulatory, transactional, and audit and litigation.
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.
A Partner with PricewaterhouseCoopers, Jim co-founded PwC’s R&D tax practice and brings more than 36 years of experience in providing tax consultation services.
A Senior Attorney with Buchanan Ingersoll & Rooney PC, Christine B. Bowers practices in all aspects of federal income tax, including employee benefit plans, tax-exempt organizations and domestic and international tax planning for businesses and individuals.
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 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 is a founding partner of the Bowman, Greene, Hampton and Kelly PLL and has practiced in the Norfolk-Virginia Beach-Chesapeake metropolitan area since 1975. His areas of practice include: complex business and real estate transactions based on a strong foundation in state and federal taxation; complex commercial, banking, health and employment law transactions: and litigation support for commercial litigation and employment law. Prior to joining BGHK, Mr. Bowman was a Partner with Kaufman & Canoles, P.C. until 1985, a Partner with McGuire Woods, LLP, and with the firm of Faggert & Frieden, P.C. Bowman is also an Adjunct Professor, Tax and Financial Planning, at Old Dominion University.
Mark Boyer is a partner in the Mergers & Acquisitions Tax group of the Washington National Tax Services (WNTS) practice of PricewaterhouseCoopers, and leader of PwC’s U.S. and global network M&A Tax practices. In this role, he consults on public and private acquisitions, stock offerings, corporate restructurings, leveraged buyouts, and financing techniques. He also has specialized experience in bankruptcy tax issues and debt workouts. Mr. Boyer has more than 25 years of experience as an M&A tax professional, including work at the IRS Office of Associate Chief Counsel (Corporate).
A Partner with White & Case, Kim Marie Boylan is an experienced tax attorney who, for almost three decades, has represented taxpayers in resolving their tax disputes successfully by utilizing the IRS's administrative appeals procedures, mediation, and other alternative dispute resolution processes. In addition, Ms. Boylan has represented numerous clients in judicial proceedings in the United States Tax Court, United States Court of Federal Claims, and in various district and appellate courts. Her practice also encompasses transfer pricing, as well as the Advance Pricing Agreement process. She has been recognized in the US Legal 500 for Tax Controversy every year since its inception, in Euromoney's 2013 Guide to the World's Leading Transfer Pricing Advisors, and was named Tax Disputes Attorney of the Year for 2014 by Corporate Intl Magazine Global Awards. She also has testified on behalf of clients before the United States Department of the Treasury, Internal Revenue Service, and the Financial Accounting Standards Board.
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.
Guy Bracuti is an international tax partner in KPMG LLP's Washington National Tax practice. Guy has extensive experience in international mergers, acquisitions, tax planning and tax compliance matters. He also specializes in tax planning and compliance for dual consolidated losses and structuring foreign investments in U.S. real estate, including issues related to foreign sovereign wealth funds.
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.
Ms. Brady is a senior manager in the Multistate Tax Services practice of Deloitte Tax LLP, where she devotes her efforts to providing multistate consultation services with an emphasis on New York matters. She also serves as a member of the New York State Desk program where she advises clients on the proper application of New York tax laws, audit defense and controversy matters. Ms. Brady has co-authored two recent articles for Bloomberg BNA addressing New York taxes: Proposed New York Tax Reform: Setting the Stage for New Legislation and New York State Corporate Tax Reform of 2014.
Christian Brause, a tax partner in the New York office of Sidley Austin, focuses on advising U.S. and non-U.S. clients on U.S. tax aspects of domestic and international mergers and acquisitions and other major domestic and international transactions, including spinoffs, corporate restructurings, joint ventures, debt financings and IPOs. Christian also spends a significant amount of his time on advising clients in respect of the structuring of alternative investments and the formation of alternative investment vehicles, including hedge funds, private equity funds, real estate funds and REITs. Christian is recommended in Domestic Tax: East Coast and International Tax in the Legal 500 US 2013, and is recognized in the Tax Directors Handbook 2014.
For 38 years, Sam has represented a wide-ranging variety of commercial and financial institutions in state and federal courts throughout the United States regarding complex lending issues, complex commercial litigation issues, intellectual property issues as well as sophisticated probate and trust litigation in both jury and non-jury trials. He is also very active in corporate governance and health care litigation.
A Professor of Accountancy and Information Systems at the Villanova University School of Business, Dr. Bremser was also Chairperson of the Department of Accountancy from 2004-2007. His 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.
Cassady V. (Cass) Brewer, assistant professor of law, teaches Basic Federal Income Taxation, Nonprofit Organizations, Taxation of Business Organizations, Partnership Taxation, and the Law of Social Enterprise. His research primarily focuses upon the legal and tax aspects of the intersection of tax-exempt, nonprofit organizations with for-profit enterprises and commercial activity. In particular, Brewer writes and speaks extensively on the legal and tax aspects of the emerging “hybrid” business forms such as the benefit corporation and the low-profit limited liability company.
Jed W. Brickner, Esq. is a Partner and head of the Employee Benefits and Executive Compensation Group (the “Benefits Group”) of the New York Office of Latham & Watkins LLP (“L & W”).
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.
An adjunct professor at Southern Methodist University Cox School of Business, James A. Brimson was the founder and past President of Activity Based Management Institute (ABMI). Prior to ABMI, Mr. Brimson was Partner-in-Charge of Coopers & Lybrand, worldwide activity based cost management Center of Excellence located in London, United Kingdom. His group developed cost management methodologies and worked with clients worldwide. Mr. Brimson was director of CAM-I (an international consortium conducting research and development in advanced manufacturing technology), where he originated the Cost Management Project. The Cost Management Program was the original source of ABC as a management tool. Mr. Brimson is internationally recognized as an expert in Process Based Management and has assisted numerous organizations in its successful implementation.
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. is a former Director of Employee Benefits Tax, in the Washington National Tax Office of Deloitte Tax LLP. He is currently a consultant in Woodbridge, VA.
Waller Lansden Dortch & Davis LLP, Nashville
Noel Brock earned a law degree from the WVU College of Law in 1996 and was editor-in-chief of The West Virginia Law Review. He received a bachelor's degree in business administration from Concord College, a Master's degree in Professional Accountancy from WVU and a LL.M. (tax) degree from Georgetown University Law Center. Prior to his current position at West Virginia University College of Business and Economics, Mr. Brock worked in International law and accounting firms and was the partnership tax practice leader in Grant Thornton's Washington National Tax Office. He is a Certified Public Accountant in West Virginia and Washington, D.C., and he is a member of the Bars of California, Washington, D.C., and West Virginia. He has published numerous articles on tax issues and has spoken at national tax conferences.
Mr. Brody is a Partner at Bryan Cave LLP, an international law firm, resident in the St. Louis office, and member of its Private Client Service Group and its Technology, Entrepreneurial & Commercial Practice Client Service Group. He is an adjunct professor at Washington University School of Law, teaching Estate Planning and Drafting, and a visiting adjunct professor at the University of Miami Law School, teaching a course on Life Insurance.
Brian Browdy is a member of the State and Local Tax Practice of Ryan Law Firm, LLP in Chicago. He concentrates in multistate tax controversies and appeals, including administrative hearings, district court, and intermediate and supreme court appellate proceedings. Mr. Browdy provides sophisticated state and local tax planning to companies in such sectors as utilities and energy, retail, manufacturing, financial services, software and technology, transportation and telecommunications. He also counsels clients regarding state and local tax aspects of mergers and acquisitions, divestitures, business location and expansion and provides unclaimed property audit defense and advisory services.
Paul Brown is the Director of Technical Services for the Florida Institute of CPAs (FICPA). One of Paul’s main duties is to serve as the technical reviewer in Florida for the American Institute of Certified Public Accountants (AICPA) Peer Review Program. The program administers approximately 450 reviews annually in Florida and oversees approximately 125 peer reviewers.
The Les Fahey/KPMG Accounting Faculty Fellow and Professor of Accounting at Portland State University, Dr. Brown is a Certified Public Accountant who teaches accounting information systems and managerial accounting. His current research interests include measurement issues related to organizational impacts on social and natural systems. In particular, he studies corporate social and environmental reporting, the relationship business reporting and business transparency, and the relationship between social and environmental reporting and firm performance. He serves on the editorial boards of Issues in Accounting Education, the Journal of Information Systems and the International Journal of Information Systems.
Greg Brown is a partner in Holland & Knight's Chicago office. He focuses his practice on employee stock ownership plans (ESOP), the Employee Retirement Income Security Act (ERISA) fiduciary matters, tax-qualified retirement plans, executive compensation and ERISA litigation. In addition, he handles matters involving employer securities as a plan investment, fiduciary status, and duties and remedies under ERISA.
Karen Brown is the Donald Phillip Rothschild Research Professor of Law at the George Washington School of Law. Before joining the Law School faculty, Professor Brown was a Professor of Law at the Brooklyn Law School and at the University of Minnesota where she was the Julius E. Davis Professor of Law for 1995–96 and received the Stanley V. Kinyon Award for excellence in teaching in 1997. At the University of Minnesota she also served as Associate Dean for Academic Affairs from 1995 to 1997. Before beginning her teaching career, Professor Brown was a Trial Attorney for the U.S. Department of Justice, Tax Division, and an associate at Steptoe & Johnson in Washington, DC.
Kyle Nelson Brown is Special Counsel, Office of Chief Counsel, Tax Exempt and Government Entities at the Internal Revenue Service and an Adjunct Professor of Law at the Georgetown University School of Law. After starting his career with the IRS Employee Plans Technical and Actuarial Division, Professor Brown served over 20 years as lead retirement counsel for Watson Wyatt Worldwide’s U.S. benefits practice. A member of the North Carolina, District of Columbia, Tax Court, and U.S. Supreme Court bar, Professor Brown currently serves as Special Counsel for the Internal Revenue Service Office of Chief Counsel, Tax-Exempt and Government Entities Division. In that capacity, Professor Brown is responsible for developing and reviewing all pending guidance concerning qualified retirement plans. Professor Brown has co-authored three editions of Fundamentals of Private Pensions, one of the most authoritative references books on retirement plans in the United States.
Kenneth C. 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.
Of Counsel at Jones Day, Patrick Browne represents major corporations and private equity funds on a wide range of federal income tax matters, including mergers, acquisitions, dispositions, and restructurings. He focuses on general corporate tax issues and international tax planning, including structuring and drafting stock purchase and asset acquisition agreements, section 355 distributions, tax-free reorganizations, cross-border tax planning, FIRPTA-related issues, tax treaty issues, and FBAR-related issues. Patrick is an adjunct professor at the Georgetown University Law Center, where he teaches a course in corporate taxation in the LL.M. program.
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, 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.
Dr. Stefan Brunsbach is with PricewaterhouseCoopers LLP in New York, NY and is a frequent contributor to BNA's International Journal.
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 "Chuck" Budd is a Principal of Budd Management Systems and the former CEO of Financial Information Trust, Des Moines; International Computer Systems, Inc., Akron; and Technology Connections, Inc., Atlanta.
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, 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, former in-house Counsel for Bloomberg BNA.
Ernst Bunders, tax adviser, is a member of the Tax Practice Group at Loyens Loeff. He specializes in Netherlands tax treaties and tax legislation. He focuses on resolving (major) disputes between tax payer and tax administration, international mutual agreement procedures. Since 1973 he has worked for the Dutch Ministry of Finance, advising the (deputy) Minister of Finance on tax policy and legislation. During this time he has negotiated tax treaties and some EU-directives for the Netherlands. He has represented the Netherlands in of the OECD meetings in Paris, lastly in the OECD project (1998) on Harmful Tax Competition. He has also been a member of the Dutch delegation in the European Code of Conduct Group.
A retired partner with Deloitte Tax LLP, James Buresh has over 35 years in State and Local Taxation. While at Deloitte, James was the National Partner in charge of Deloitte’s Sales & Use tax practice.
Bobby L. Burgner is Senior Tax Counsel and Global Indirect Tax Leader 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.
A Partner with Baker & McKenzie (Vietnam) Ltd. In Ho Chi Minh City, Frederick Burke has over 20 years of experience practicing in the area of corporate law. He served as the Practice Group Leader of the Baker & McKenzie’s Global WTO & International Trade Practice Group from 2006 to 2007, and has been ranked by Chambers Global as a leading lawyer in both Corporate Mergers & Acquisitions and International Trade for three successive years. Mr. Burke has also been recommended in more categories than any other lawyer in Vietnam by PLC Which Laywer? in 2008. He is currently a member of the Prime Minister’s Advisory Council on Administrative Reform in Vietnam.
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.
KPMG LLP's Energy Sustainability Tax practice
Steven Burkholder is the Norwalk, Connecticut Staff Correpondent at BNA Tax and Accounting's
Peter Burt, Esq. is a Federal Editor for BNA Tax & Accounting, and a contributing editor for the Weekly Report.
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 is an attorney at law specializing in tax law. He focuses on international tax planning, corporate tax including M&A and reorganizations, financial instruments, structured finance, tax litigation and private clients. Herbert completed his legal education in Vienna and New York. He holds a Master of Laws degree (Mag. iur.) and a Doctor of Jurisprudence degree (Dr. iur.) from the University of Vienna. Herbert is also a graduate of the International Tax Program of the New York University School of Law (LL.M. 2004). Before founding Aigner Buzanich Attorneys at law, Herbert was co-head of the tax department of Schönherr (2009 to 2012) and senior associate in the International Tax Group of Freshfields Bruckhaus Deringer (2000 to 2003 and 2004 to 2009). He is admitted to the Austrian Bar and the New York State Bar. Herbert regularly speaks at international tax conferences and publishes on domestic and international tax issues.
Michael Caballero is a partner in the Washington office of Covington & Burling LLP and a member of the Tax Practice Group. His practice focuses on international tax matters, including structural and transactional tax planning, as well as tax controversy and other government relations work.
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 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.
A Partner with the law firm of Altenburger Ltd., Massimo Calderan heads the Corporate / M&A Team as well as the Business Italy - Switzerland Team. He advises clients in commercial and corporate law matters focusing on M&A. Further practice areas include immigration and labor law. He also specializes in cross border questions between Switzerland and Italy.
Allen Calhoun, Esq. is an Editor at BNA Tax & Accounting and contributor to the Weekly Report.
Joseph Calianno is a partner and the International Technical Tax Services practice leader in the Washington, D.C., office of Grant Thornton LLP. He practices in all areas of international taxation and assists the firm and its clients with complex international issues. He regularly advises clients on issues relating to cross-border restructuring and financing, Subpart F provisions, foreign tax credit planning, tax treaties, and global tax rate reduction. Prior to joining Grant Thornton, Calianno spent several years in private practice at the Washington, D.C., national tax office of Coopers & Lybrand, and at a large law firm, where he advised clients on tax law, including international, corporate and partnership taxation.
Ernst & Young LLP, Atlanta
Patrick Campbell focuses his litigation practice on white collar and corporate criminal and regulatory matters, as well as commercial litigation. With a breadth of experience, Patrick has developed a legal skillset that makes him a strong addition to any team faced with complicated litigation. His calm demeanor enables Patrick to remain focused on the matters facing his clients, regardless of the level of complexity present.
Charles G. G. Campbell, Rand Rosenzweig Radley and Gordon LLP, New York, NY.
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.
Germán Campos Kennett, 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.
A Partner with the law firm of Kramer, Levin, Naftalis & Frankel LLP, Pamela Capps has more than 20 years’ experience providing legal and transactional advice in a wide variety of tax matters.
Jaime Carey is Carey and Cia Ltd’s Managing Partner and co-head of the firm’s Tax Group (Chile). He also specializes in the areas of corporate law, mergers and acquisitions and financing. Mr. Carey has been recognized as leading practitioner in Corporate/M&A/Tax in Chambers Latin America, Latin Lawyer 250, Who’s Who Legal and Legal 500. He was an Assistant Professor of Taxation at the Universidad Catolica de Chile Law School and is a frequent lectuerer in legal seminars and conferences both in Chile and abroad.
L. Michelle Carlone, B.A., Seattle Pacific University; member, American Institute of Certified Public Accountants.
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.
Michael K. Carnevale, Esq., is a Partner with Anchin, Block & Anchin LLP. A Certified Public Accountant and licensed attorney (JD), Michael has more than 29 years of experience, including more than 15 years of experience as a tax consulting partner and practice leader with a Big 4 accounting firm. Michael specializes in sophisticated tax consulting, mergers and acquisitions, and divestitures across multiple industries, while also providing tax compliance and consulting, and business advisory services to real estate owners and developers, private equity funds, hedge funds, and real estate investment trusts. Prior to joining Anchin, Carnevale was a Partner with Deloitte Tax from 1982- 2010. He is a 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.
A former Securities Fraud Chief, Assistant United States Attorney, U.S. Securities and Exchange Commission Senior Counsel, and practicing CPA, John Carney is a seasoned advocate who represents regulated entities and public corporations—their officers, directors and employees—in SEC and criminal law enforcement investigations, as well as in related civil litigation. Utilizing his depth of experience in domestic and international regulatory and criminal enforcement matters and complex litigation, as well as his financial background, John is repeatedly retained by audit committees, corporations, and senior officers of major public companies to conduct internal investigations, to provide counsel during investigations, and to design remedial compliance and corporate governance measures. He regularly conducts investigations of possible FCPA violations and other potentially improper foreign country-based financial transactions, and works proactively with companies to structure and implement FCPA compliance programs.
Retired from Winston & Strawn, co-author of Portfolio 902-2nd,
James Carreon is a Principal at KPMG M&A Tax in Los Angeles. Prior to joining KPMG in 2012, Mr. Carreon was a Managing Director with Alvarez & Marsal Taxand, LL where his practice consisted of providing tax advice with respect to M&A transactions and troubled companies. In prior roles, Mr. Carreon has been associated with FTI Consulting, Sheppard Mullin Richter & Hampton LLP, Ernst & Young and Deloitte & Touche.
Glenn R. Carrington is the National Tax Director for Client Services at Ernst & Young LLP, where he has served on the U. S. Executive Board. As National Tax Director for Client Services, Glenn primarily focuses on serving clients in the areas of corporate, tax accounting, and financial transactions. Additionally he spends time developing and implementing strategy for the E&Y tax practice with an emphasis on key accounts for the firm. He has a strong background in high-profile issues such as corporation reorganizations (including spin-offs), contingent liabilities, capitalization, intangibles, bankruptcies, and environmental remediation.
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 is a tax partner with Studio Tributario e Societario, Deloitte Touche Tohmatsu's Italian affiliate. He specializes in transfer pricing and is based in Milan. His experience covers a wide range of industries, with special emphasis on the IT, chemical, medical, and pharmaceutical sectors.
António Castro Caldas is a lawyer in the Tax Practice Area of the Lisbon office of Uría Menéndez-Proença de Carvalho. He joined Uría Menéndez in 2007.
Patrick Cauwenbergh is Partner in and the leader of the transfer pricing practice of Deloitte Belgium, and co-heads the European Business Model Optimisation initiative. He has more than 20 years of experience in transfer pricing and tax-aligned supply chain issues for the automotive, chemicals, construction goods, consumer goods, electronics, energy, financial services and pharmaceutical industries, among others. He spends a significant amount of time on business model optimisation projects.
Karen E. Cederoth is a tax partner with the International Tax Service Line, Deloitte Tax LLP, Chicago, Illinois. Previously Ms. Cederoth was with Arthur Andersen as well as the Container Corporation of America where she was responsible for international compliance. She has also been an Instructor in the DePaul University Masters in Tax Program.
Tax Attorney Lauren Cesare has been practicing tax law for 30 years. She established her own general business tax practice in San Jose 19 years ago with an emphasis on exempt organizations and limited liability companies. Prior to that she was a tax associate at Greene, Radovsky, Maloney & Share in San Francisco and Wilson, Sonsini, Goodrich & Rosati, in Palo Alto, and tax partner at Burris, Monahan in Mountain View. She has served on the Board of Directors and as an officer of two exempt organizations and is the author of two books on Private Foundations and Public Charities.
Clark J. Chandler, Ph.D., Principal, Economic & Valuation Services, at KPMG LLP focuses primarily on the areas of transfer pricing and the valuation of intangibles for large firms. In his more than 25 years of transfer pricing controversy work, Chandler has extensive experience with international transfer pricing issues involving tangible and intangible property, as well as services and cost sharing arrangements.
Stephen G. Charbonnet -- Tulane University, J.D., Loyola Marymount University, B.B.A.. Currently at KPMG LLP's Washington National Tax office.
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.
René E. Chaze, Ernst & Young, McLean, Virginia
Dr. C. V. Chen earned his S.J.D. degree from Harvard Law School, and LL.M. degree from both the University of British Columbia and Harvard Law School, and graduated from the Department of Law of National Taiwan University.
Xinyu Chen is deputy division director of the Shenzhen municipal office of China's State Administration of Taxation.
Connie Cheng is a Senior Manager in the Income Tax and Accounting group of KPMG’s Washington National Tax group. KPMG. Prior to joining KPMG, she was a Senior Manager with Ernst & Young for more than six years.
A Partner with Baker & McKenzie, Robin Chesler has more than 25 years of experience advising US-based multinational corporations with respect to international tax planning. She is a member of the State Bar of California, the American Bar Association, Section on Taxation, and the Harvard Club of Silicon Valley.
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.
Using his extensive expertise and experience in insurance matters, Mr. Chesner, A Director at Giordani Swanger Ripp Phillips LLP, assists high net worth individuals and family offices in the design and implementation of domestic and offshore life insurance and annuity structures, consults on their property and liability needs, and oversees the third party management of the clients’ investment portfolio.
Patrick Cheung is a transfer pricing partner and the leader of the South China transfer pricing practice for Deloitte China. Prior to joining Deloitte, he was the senior transfer pricing partner of another Big Four accounting firms in Hong Kong. He began his Big Four international tax and transfer pricing consulting career 15 years ago in Canada. Prior to that, he worked for the Canada Revenue Agency.
Bill Chip is the Covington & Burling LLP’s senior international tax attorney and resides in the firm’s Washington office. Mr. Chip has over thirty years of tax experience, including nine years as a global audit firm partner and eighteen as a law firm partner. Over the course of his career, Mr. Chip has represented and advised many of the largest multinational companies headquartered in the United States and European Union, including companies in the financial services, life sciences, and oil industries. He advises Tax Directors, General Counsels, and CFOs on the international tax aspects of business globalization, strategic acquisitions and joint ventures, integration of acquired and pre-existing businesses, and the use of complex financial instruments for corporate finance and risk management. He has achieved favorable settlements of complex international tax controversies with the IRS examination and appeals divisions, in the courtroom, and in Competent Authority proceedings.
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.
Of Counsel in the Toronto office of Dickinson Wright, Henry Chong has provided tax advice to public and private corporations on mergers and acquisitions, corporate reorganizations, and cross-border investments and other international transactions, capital market transactions and personal tax planning for high net worth individuals. Mr. Chong is the former Senior Rulings Officer with the Reorganization and Resources Division of the Rulings Directorate of the Canada Revenue Agency in Ottawa. Prior to joining Dickinson Wright, Mr. Chong practiced Canadian and U.S. tax with prominent law firms in Toronto and New York City. He is a member of the Law Society of Upper Canada, the Tax Section of New York Bar Association and the Canadian Tax Foundation.
Spencer Chong is a transfer pricing partner in PricewaterhouseCoopers' China transfer pricing network.
R. Lee Christie is a partner in the Chicago office of Sidley & Austin. He is a tax lawyer with a practice focused on the insurance industry, including all aspects of federal and state taxation affecting insurance companies and insurance products. He has advised insurance companies and domestic and foreign banks in financings, restructurings, and acquisitions involving insurance companies, and represents insurance companies in tax controversy matters including both administrative proceedings and litigation in federal and state courts. Mr. Christie served as Chair of the ABA Tax Section Committee on Insurance Companies during 2002-2004. He has been recognized by The Legal 500 (U.S.) (2008-2013) and Chambers USA (2011-2014) in the field of tax. Prior to joining Sidely & Austin, Mr. Christie was a partner at Foley and Lardner.
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.
Jim Chudy, leader of Pillsbury Winthrop Shaw Pittman’s Tax practice and is located in their New York office. He focuses his practice on the tax-related aspects of mergers and acquisitions, restructurings, spin-offs, joint ventures and securities offerings for domestic and international clients across a broad spectrum of industries. He also has significant experience in private equity and cross-border investments, bankruptcy reorganizations and workouts, lending and other corporate finance transactions and general tax issues confronted by businesses and individuals.
Kerwin Chung is a principal in Deloitte Tax's Washington national tax office, and leader of the firm's national advance pricing agreement (APA) and mutual agreement procedure (MAP) group. He has more than 16 years' transfer pricing experience, specialising in APAs, MAP, planning, examinations and customs matters. He has served as the taxpayer's lead negotiator for more than 80 APAs and has represented more than 100 taxpayers in the MAP process. His clients include US- and foreign-based multinationals in numerous industries, including apparel, automotive, chemicals, computers, construction equipment, consumer electronics, electronic components, food and beverage, industrial machinery, insurance, logistics, office products, pharmaceuticals, photography, professional services, and publishing.
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 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 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 --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. is Wells Fargo Bank’s Senior Regional Fiduciary Manager for Oregon and SW Washington. Before joining the financial services industry, he practiced estate planning law for more than 15 years. Chris is a fellow of the American College of Trust and Estate Counsel. He has written The Law of Trustee Investments and Disclaimers in Estate Planning (2d Ed.) for the American Bar Association, a book on Oregon trust law, and numerous articles in national publications. As well as his work with Wells Fargo, Mr. Cline is the Past President of the Estate Planning Council of Portland and of the Estate Planning and Administration Section of the Oregon State Bar. Prior to joining Wells Fargo, Chris was a Partner in the Estate Planning practice of Holland & Knight LLP and a Partner at Lane Powell PC.
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 is a partner in the tax practice of King & Spalding where he focuses on tax controversy and tax litigation. Prior to joining King & Spalding, Mr. Clukey served as a trial lawyer in the Tax Division of the U.S. Department of Justice since 2008. Prior to joining the Justice Department, Mr. Clukey represented corporate taxpayers in a variety of significant tax controversy contexts, with an emphasis on transfer pricing cases.
A Partner at Alson & Bird LLP, Mr. Coalson’s practice focuses on unclaimed property law and state and local tax issues. Over the course of a distinguished career in which he has been widely recognized as one of the leading practitioners in his field nationally, Mr. Coalson has advised almost half of the Fortune 100 on unclaimed property and tax matters. He has represented dozens of major corporations in unclaimed property audits and voluntary disclosures before the administrators in Delaware, New York and more than 40 other states. He is also one of the leading attorneys in the country in advising clients regarding unclaimed property, tax, consumer protection and other regulatory issues related to gift cards, loyalty/awards/incentive programs, discount voucher programs, virtual gift cards and other stored value/prepaid access products. Mr. Coalson has advised more than 75 companies on the structuring of gift card programs, including retailers, restaurant operators, airlines, hotel/resort operators, vacation programs, spa and health club operators, and discount voucher sales programs.
Joe B. Cogdell joined CoaLogix Inc., in January, 2008 as Vice President, General Counsel and Secretary. Prior to joining CoaLogix, Joe was a member of the multi-state law firm Womble Carlyle Sandridge & Rice, PLLC, having practiced in the firm’s corporate and securities group in Charlotte, NC for 20 years. For over 30 years Joe has represented public and private companies in a broad range of corporate and business transactions.
Bruce Cohen is Vice President and Tax Counsel at Gen Re, a member of the Berkshire Hathaway family of companies. Prior to joining Gen Re, Mr. Cohen was Senior Tax Counsel, International at AIG, There he was the principal international tax planning attorney for leading worldwide insurance organization, responsible for restructuring international operations to achieve tax planning goals including deferral and foreign tax credit planning, structuring acquisitions and divestitures, and planning relating to deferred tax assets; Chairman of Tax Planning Committee, responsible for conducting review of all material transactions and issues.
I. Mark Cohen, JD, LL.M, CFP® is the founding partner and visionary for both OptiFour Integrated Wealth Management, LLC, Registered Investment Advisor, and Cohen & Burnett, P.C., Attorneys and Counselors at Law, as well as co-author of Lessons to My Children: Simple Life Lessons for Financial Success, Wealth and Abundance.
Ross Cohen is a partner and tax attorney resident in the Louisville office of the law firm of Bingham Greenebaum Doll LLP, where his practice is in federal tax, focusing on transactional and planning issues.
Prior to his death in 2013, Mr. Cole directed the international tax division of Alston & Bird from 1997 to 2012. He then became a senior adviser to the Internal Revenue Service. Mr. Cole often wrote about tax law and tax treaties.
Martin Collins is a Tax Partner at PricewaterhouseCoopers specializing in International Tax Services. Prior to joining PWC, he was a partner with McDermott Will and Emory.
University Degree in economics
Master Degree in tax law
University of Baltimore
Bloomberg BNA Tax Management Portfolios:
(Commissioned) 6040: T.M., Indirect Foreign Tax Credits (co-author)
Christopher E. Condeluci is principal and sole shareholder of CC Law & Policy PLLC in Washington, DC. Chris’s practice focuses on the Patient Protection and Affordable Care Act (“ACA”) and its impact on stakeholders ranging from employers and “private” health insurance exchanges to agents/brokers and hospitals/health systems. Prior to forming his own firm, Chris served as Tax and Benefits Counsel to the U.S. Senate Finance Committee. During his time in Congress, Chris participated in the development of portions of the ACA, including the Exchanges, the insurance market reforms, and all of the new taxes enacted under the law. He is one of the few senior Congressional staffers who actively participated in the health reform debate to join the private sector since the ACA’s enactment, and based on his experience as an employee benefits attorney, he possesses a unique level of expertise on matters relating to tax law, ERISA, and the ACA.
A Shareholder at Littler Mendelson P.C., Michael Congiu complements his broad labor and employment litigation and counseling practice with three specific and distinct areas of expertise: leave and disability accommodation litigation and counseling; international labor standards, global union federations, and business and human rights; and multiemployer pension plan counseling and litigation and other employee benefits litigation.
Steven D. Conlon, Katten Muchin & Zavis, Chicago, IL.
Jason R. Connery is with KPMG LLP in Washington, D.C. and is a frequent contributor to BNA's International Journal.
James Connor is a retired Partner and co-leader of Federal Tax Services group of Washington National Tax Services office of PricewaterhouseCoopers LLP. He was also a former adjunct professor, Georgetown University Law Center (LL.M. program), 1985–1990; and with the Office of Chief Counsel, Internal Revenue Service, 1977–1985. James is also a former member of Bloomberg BNA Tax Management's U.S. Income Advisory Board.
Peter Connors, a tax partner in the New York office, focuses his practice on cross-border transactions. He also has extensive experience in related areas of tax law, including asset securitization, financial transactions, corporate reorganizations, and private equity investments. A significant portion of his practice involves tax controversy, including representation of taxpayers before the U.S. Tax Court. According to Chambers, he is "admired by peers for the strength of his activity in the field of cross-border transactions."
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 Cook is a Senior Legislative and Regulatory Advisor with Towers Watson. She is formerly with the Internal Revenue Service, Tax Exempt and Government Entities and is a member of the Virginia and New York Bars.
Diane M. Cooper Esq., Senior Counsel, Wilkins Finston Law Group LLP, Dallas, TX.
Kevin A. Cordano, CPA, Holthouse Carlin & Van Trigt LLP, Los Angeles, CA
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.
Manal S. Corwin is with KPMG, LLP in Washington, D.C. and is a frequent contributor to BNA's International Journal.
Jose Costa Pinto is a lawyer with Costa Pinto Advogados where he specializes in commercial law, corporate law, merges and acquisitions, real estate and financing law. He is also the President of the National Association of Portuguese Young Lawyers (ANJAP). Mr. Pinto has also been a Senior Associate with Uría Menéndez - Proença de Carvalho and with the law firm of Simmons & Simmons.
Jenny Cottrell is with Stephenson Harwood in London, England.
Nils Cousin is a Manager of International Tax at PricewaterhouseCoopers where he specializes in tax consulting for inbound clients, including tax treaties, inbound structuring, sovereign investment, and section 7874. Prior to joining PWC Mr. Cousin spent four years as an Attorney Advisor to Hon. Joseph Gale, Judge, U.S. Tax Court.
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.
A Shareholder at Winstead PC, Greta Cowart is known for fixing complex employee benefit plan issues, including not only pension plan and 401(k) plan issues, but also issues under COBRA, HIPAA and the Patient Protection and Affordable Care Act (health reform), and has secured significant results in Internal Revenue Service employee plans team audits, U.S. Department of Labor audits of employee benefit plans, including service provider audits and in resolving issues with the Department of Health and Human Services’ Center for Medicare and Medicaid Services.
A Partner with Jones Day, David Cowling 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, 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 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 is a tax lawyer who specializes in domestic and cross-border project and lease financing, partnerships and limited liability companies and international joint ventures. In recent years, he has advised clients about tax-advantaged lease and partnership transactions for renewable energy financings. He has broad experience representing individuals and corporations in a variety of other tax and related legal matters, including controversies with the Internal Revenue Service. He practices law with a small firm, Piedmont Law Partners, with offices in the San Francisco Bay Area. He has held positions as a director for a Big 4 accounting firm, tax counsel for a major U.S. leasing company, tax partner at a major west coast law firm, and staff counsel for a U.S. Congressional subcommittee.
Pace University Professor Bridget J. Crawford teaches Federal Income Taxation; Estate and Gift Taxation; and Wills, Trusts and Estates. She joined the Pace faculty in 2003, after more than six years of law practice at Milbank Tweed Hadley & McCloy LLP in New York. Her practice was concerned with income, estate and gift tax planning for individuals, as well as tax and other advice to closely-held corporations and exempt organizations.
Roy E. Crawford is counsel in the law firm of McDermott Will & Emery LLP and is based in the Firm's Silicon Valley office. He focuses his practice on corporate franchise and income taxation, personal income taxation, and sales and use taxation.
Ron Creamer is the head of Sullivan & Cromwell’s Tax Group and also leads that group’s M&A practice. Mr. Creamer is a seasoned practitioner in all types of acquisitions and dispositions, particularly cross-border transactions. He is noted for his calm, business-oriented approach and his ability to achieve consensus in complex negotiations. In addition to his M&A practice, Ron regularly advises clients on the execution and IRS review of tax-efficient financing techniques and capital markets strategies.
A Partner if the firm of Vinson & Elkins LLP, Thomas Crichton'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. Tom has represented clients before the National Office of the Internal Revenue Service in requests for ruling, and before various appeals offices of the Internal Revenue Service, the United States Tax Court, and other tribunals concerning tax deficiency matters and claims for refund.
Professor Nina Crimm is the Frank H. Granito, Jr., Faculty Scholar at St. John’s University School of Law. She is the co-author (with Professor Laurence H. Winer) of two books: God, Schools, and Government Funding: First Amendment Conundrums (forthcoming publication in January, 2015 by Ashgate Publishing, Ltd.) and Politics, Taxes and The Pulpit: Provocative First Amendment Conflicts, (published in 2010 by Oxford University Press). She also is the author of Tax Court Litigation: Practice and Procedure, published in 1992 by Little, Brown and Company. For several years, Professor Crimm was "The Quarterly Commentator" for The Exempt Organization Tax Review, timely commenting on various policy and legal matters affecting nonprofit organizations. She is the author of numerous book chapters, and law review and journal articles focused on her area of expertise — nonprofit organizations, taxation, and domestic and foreign policies relevant to cutting edge issues involving national security, the First Amendment's Free Speech and Religion Clauses, and healthcare policies and practices, especially as impacting vulnerable population segments.
Michele Crisci has been a partner of Studio Tributario e Societario (formerly Professionisti Associati), a member of Deloitte's global organization, since 1998, and is Italy's country leader for the transfer-pricing team.
Bob Crnkovich is a member of Ernst & Young LLP’s National Tax Partnership Transactional Planning and Economics Group, where he advises on the taxation of partnerships, private equity, hedge funds, and real estate. He returned to the firm after serving as Senior Counsel in the U.S. Department of Treasury's Office of Tax Policy (Office of Tax Legislative Counsel) in Washington, D.C., where he focused on partnership matters.
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.
John J. Cronin is a retired Tax Partner of Deloitte Tax, LLP. He is a member of the Bloomberg BNA State Tax Advisory Board. Prior to his retirement, he was the Partner in Charge of the firm's Multistate Tax Practice. He served as the Chairman of the Commerce Clearing House State Tax Advisory Board, and as a member of the advisory boards of the New York University State and Local Tax Institute, and the University of Wisconsin, Milwaukee Deloitte & Touche Center for Multistate Taxation. Mr. Cronin is also the 2003 recipient of the New York University distinguished service award, and the 2006 Frank C. Latcham award by BNA Tax & Accounting.
B.B.A.,Accounting, Iona College
Bloomberg BNA Tax Management Portfolios:
1240 T.M., Income Taxes: Mergers and Acquisitions (co-author)
1250 T.M., Income Taxes: State Tax Minimization Strategies (author)
1370 T.M., Sales and Use Taxes: Mergers and Acquisitions (author)
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.
Thomas M. Cryan, Jr. focuses his practice on various tax matters including executive compensation, fringe benefits and employment tax areas. He consults with clients on tax audits, and with drafting and amending fringe benefit policies and compensation plans. Tom also assists clients in structuring compensation arrangements to comply with Section 162(m) of the Internal Revenue Code. Tom also has significant expertise in the application of Code section 3121 (FICA) and the deduction rules under Code Section 274.
Tom has substantial experience in employee benefits and information reporting, in particular, dealing with the income and employment tax treatment of settlement payments, use of corporate aircraft, statutory fringe benefits, nonqualified deferred compensation, travel benefits and wellness programs. In addition, Tom has assisted clients with the state tax implications of mobile workforces.
Tom has also represented clients before the IRS and the U.S. Department of Treasury in connection with policy initiatives.
J.D., George Mason University School of Law (1997) magna cum laude
LL.M., Taxation, Georgetown University Law Center (1999)
B.A., Economics, Washington and Lee University (1994) cum laude
Bloomberg BNA Tax Management Portfolios:
396 T.M., Golden Parachutes (co-author)
Rob Culbertson is a member of the Tax Practice Group of Covington & Burling LLP. His practice focuses on international tax planning and controversy resolution.
With his deep knowledge and breadth of experience in law and taxation, William R. Culp, Jr., a Partner in the firm of Culp Elliott & Carpenter, P.L.L.C., helps clients structure their business affairs to maximize their wealth. Mr. Culp represents a wide variety of clients, from entrepreneurs and private investors to large corporate clients. Clients look to him for guidance in structuring complex business arrangements and transactions, and for solutions to the most challenging business problems.
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.
Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hanson), The Supreme Court’s Federal Tax Jurisprudence published by the American Bar Association in 2010 and The Supreme Court, Federal Taxation and the Constitution, published by the American Bar Association in 2013. In addition, he regularly authors a column in Tax Notes ("What Were They Thinking?"). Jack has also successfully argued a state tax case in the Supreme Court of the United States, Fulton Corp. v. Justus, 516 U.S. 325 (1996).
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 is Corporate Counsel for ExxonMobil.
Dominic L. Daher is the director of internal audit and tax compliance for the University of San Francisco. In May 2005, Mr. Daher garnered USF law school’s Outstanding Faculty of the Year Award.
Stacy E. Daher is the Associate Vice President for Finance at the University of San Francisco. In this role she is responsible for the management of the University's endowment investments, cash management, and debt issuance. Ms. Daher was formerly 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 previously served as an adjunct member of the faculty at the University of San Francisco School of Business and Management.
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, University Professor of Philanthropy and the Law at New York University and Director, National Center on Philanthropy and the Law.
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.
A Partner at Perkins Coie LLP, Susan has more than 25 years of experience in the areas of executive compensation, securities and employee benefits. She is currently co-chair of the BNA Pension & Benefits Advisory Board and president of the Chicago Chapter of the National Association of Stock Plan Professionals. She is former chair of the Federal Securities Law Subcommittee of the Employee Benefits Committee of the American Bar Association Section of Taxation, chair of the Illinois State Bar Association Employee Benefits Section Council, the Chicago Bar Association Employee Benefits Committee and the Chicago Bar Association Federal Taxation Committee.
A Professor of Law at the Washington and Lee University School of Law, Robert Danforth is admitted to practice in District of Columbia, North Carolina, and Virginia. His extensive experience has included the following: summer associate, Arnold & Porter, Washington, D.C., Summer 1985; summer associate, Hunton & Williams, Raleigh, N.C., and King & Spalding, Atlanta, Summer 1986; law clerk to Judge Stephanie K. Seymour, U.S. Court of Appeals for the Tenth Circuit, 1986-87; Adjunct Assistant Professor, University of Tulsa College of Law, Fall 1986; associate, Arnold & Porter, Washington, D.C., 1987-91; associate, 1992-97, Of Counsel, 1997, McGuire, Woods, Battle & Boothe, L.L.P., Charlottesville and Tysons Corner, Va.; Lecturer, University of Virginia School of Law, 1995-97; Assistant Professor of Law, Washington and Lee University, 1997-2002; Associate Professor of Law, Washington and Lee University, 2002-2006; Professor of Law, Washington and Lee University, 2006 - current; Associate Dean for Academic Affairs, 2007-2012; Visiting Professor of Law, College of William & Mary, 2004; Law Alumni Association Fellow in Teaching Excellence, Washington & Lee University, 2004-2005; Alumni Faculty Fellow, 2005-2006.
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 is Editor of BNA Tax & Accounting's IRS Practice Adviser Report.
Clients rely on Kristi A. Davidson’s skills, business savvy and dedication to their interests to guide them through high-pressure situations where rapid and creative solutions are key. When business goals cannot be accomplished and disputes cannot be resolved, Kristi advocates for her clients in court. As counselor, advisor and advocate, in meeting rooms and in court rooms, Kristi partners with clients to help position them for the best possible outcome.
Bruce N. Davis is the 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. Most recently he was a partner with the law firm of White & Case LLP.
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.
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).
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 is a Certified Public Accountant and has been a Partner at Deloitte Tax LLP for more than 40 years. He is a member of the American Institute of Certified Public Accountants, California Society of Certified Public Accountants, National Association of Real Estate Investment Trusts, and author of numerous articles on REITs and REIT taxation. He is a frequent speaker on REIT-related matters.
Joseph DeCarlo, Jr., Columbia College (B.A. 1974); Fordham University School of Law (J.D. 1979); partner, Ivins, Phillips & Barker, Washington, D.C.
Georges Deitz is currently the Non-executive director of StatPro International in Luxembourg.Georges is a former senior partner of Deloitte, has over 25 years' experience advising multinational groups on growth strategies and on the impact of European Directives, treaties and OECD recommendations. Georges led the international tax practice of Deloitte in Luxembourg and has a wealth of experience advising on the establishment and international growth of businesses. Georges is a member of the board of directors of the International Fiscal Association and the American Chamber of Commerce.
Nicasio del Castillo is a retired Partner with PricewaterhouseCoopers LLP. He was a member of the AICPA Subcommittee on International Taxation as well as the International Fiscal Association.
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.
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.
John DerOhanesian is a senior manager in KPMG's International Corporate Services Group in San Diego, California.
Christopher Desmond joined Duff & Phelps in 2012. He has been named as one of the world’s leading transfer pricing professionals by Legal Media Group and has led multiple teams involving transfer pricing audit support and defense matters for taxpayers in the US. Throughout his career, he has led initiatives related to global and domestic supply chain transfer pricing policies for various industries and company size. Christopher has experience working with clients in the agricultural, alcohol and tobacco, consumer products, commodity trading, automotive, medical devices, healthcare, pharmaceutical, hotel, retail, food and beverages, logistics, publishing, technology, media, mining, consumer goods, industrial products and specialty chemicals industries.
Christopher was previously with Ceteris, where he helped build the company into a world-class organization by serving as Managing Director and Chief Sales Officer. Prior to joining Ceteris, Christopher was a transfer pricing economist with both PricewaterhouseCoopers LLP and Ernst & Young LLP.
Jerry Deutsch is an attorney and CPA advising businesses and their principals and wealthy individual clients in all aspects of tax and business planning including: Tax Structure - in connection with organizing businesses, structure for acquisitions and dispositions of businesses including, taxable or tax free transactions, installment sales etc., family planning, tax and family considerations; and Estate Planning - tax and family considerations.
Professor Bobby Dexter joined the full-time faculty at Chapman in the Fall of 2006 after serving as a Westerfield Fellow at Loyola University (New Orleans) College of Law. A specialist in tax and business law, he previously served as a tax partner in the Chicago office of Foley & Lardner, LLP and later at a "Big Four" accounting firm. Professor Dexter's scholarship focuses on tax law and policy and has appeared in numerous journals, including the Harvard Law Review, the University of Pittsburgh Law Review, Tulane Law Review, the University of Kansas Law Review, the Denver University Law Review, and the Mercer Law Review. In addition to traditional legal scholarship, Professor Dexter has also produced substantial, practice-oriented literature. He co-authored (as principal draftsman) Annuities, Life Insurance, and Long-Term Care Insurance Products, one of the many works in the well-regarded Tax Management Portfolio series published by the Bureau of National Affairs. He also co-edited the insurance company chapter of the Mertens Federal Income Taxation treatise.
Winnie Di is a transfer pricing partner in PricewaterhouseCoopers' China transfer pricing network.
A Partner in Baker & McKenzie’s San Francisco office, Valerie Diamond is chair-elect of the firm’s North America Compensation and Employment Law Practice Group and chair of the Global Equity Services Sub Practice Group. She assists companies in the design and implementation of international employee stock plans and provides advice on the tax, securities law and exchange control compliance issues that arise when options, restricted stock or purchase rights are granted to employees. Ms. Diamond has been named a "Leader in the Field" by Chambers USA 2014, described as "the 'impressive' Valerie Diamond," and is recognized by clients as being "just wonderful."
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 Dick practices tax law, including partnerships, financing, leasing, real property, corporate, and tax treaties. His practice focuses on international tax, concentrating on transactions involving foreign entities doing business in the United States, including foreign government agencies. He deals extensively with Southeast Asian clients as well as U.S. taxpayers doing business abroad. Brett's forte is in the structuring of international transactions and tax planning and includes the taxation of foreign governments and international organizations. Brett has represented numerous foreign countries in Southeast Asia, and his clients are major government-linked and Asian investment funds.
Eli J. Dicker is Executive Director of the Tax Executives Institute, the pre-eminent association of in-house tax professionals worldwide comprised of 7,000 members from 3,000 of the largest companies in North America, Europe and Asia. He leads a team of twenty professionals. He previously served as the Institute’s Chief Tax Counsel. Prior to joining TEI, Eli led the Tax Accounting and Reporting function at Capital One Financial Corporation, overseeing federal and state tax accounting, reporting and compliance.
Eli’s prior experience includes service as a tax principal with KPMG LLP and as an attorney-adviser and trial attorney in the Office of the Associate Chief Counsel (International) and Miami District Counsel office of the Internal Revenue Service.
Eli is an Adjunct Professor of Law at Georgetown University Law Center, where he teaches a Cross-Border Tax Controversy Workshop.
LL.M., Taxation, New York University School of Law
J.D., Northeastern University School of Law
M.A., Political Science, Queens College, City University of New York magna cum laude
B.A., Political Science, Queens College, City University of New York magna
Valerie is a tax partner and leads Deloitte’s Washington National Tax-Multistate practice. Valerie has over 20 years of private and public accounting experience, primarily in multistate tax controversy and planning. Valerie and her Washington, D.C.-based team consult on state and local tax matters across a diverse client base, focusing on significant transactions, tax positions, and controversies. Valerie also leads Deloitte’s Multistate Tax Controversy Service offerings and national State Desk program.
Lauren H. Dickson, Esq., is the Editor for
A Certified Public Accountant since 1985, Beth Dickstein is a partner in Sidley Austin's Chicago office who focuses on employee benefit matters. Ms. Dickstein regularly advises pension plan investors, as well as investment managers, regarding legal issues relating to various investment products, including the product’s fee arrangements and related party transactions. This has involved significant analysis of the fiduciary duty and prohibited transaction provisions of ERISA. She has advised clients regarding the structuring of administrative and investment committees of 401(k) and other retirement plans. Ms. Dickstein has prepared ERISA compliance procedures for investment managers, has performed “mock” Department of Labor fiduciary audits and has trained plan investment committees regarding their fiduciary responsibilities under ERISA. In addition, Ms. Dickstein provides support to the Firm’s litigators in ERISA fiduciary duty and 401(k) fee lawsuits.
Michael A. DiFronzo serves as a Principal in the Washington National Tax Office of PricewaterhouseCoopers LLP. In that role, Mr. DiFronzo serves as a global resource for the firm’s international tax practice. His practice includes all aspects of international taxation, with a particular focus on international mergers, acquisitions and restructurings and the U.S. anti-deferral rules. He also works closely with U.S. and non-U.S. based multinationals on cross-border financing, cash repatriation and other planning issues.
Before joining PricewaterhouseCoopers, Mr. DiFronzo was a senior executive in the U.S. Treasury Department. He worked for the Office of Chief Counsel, Internal Revenue Service as the Deputy Associate Chief Counsel (International – Technical). In that capacity, he had primary responsibility for the oversight of published guidance related to the taxation of cross-border investment and related issues. Mr. DiFronzo served in that role from 2006 - 2010.
Prior to joining the Office of Chief Counsel, Internal Revenue Service, Mr. DiFronzo served as a partner in the Tax Department of McDermott Will & Emery LLP in Chicago, Illinois. There he served as an international tax attorney for large U.S. and non-U.S. multinational corporations. Mr. DiFronzo’s work experience also includes the National Tax Office of Deloitte & Touche LLP and the Washington, DC office of Weil Gotshal & Manges LLP.
LL.M., Taxation, New York University School of Law
J.D., University of Montana School of Law
B.S., Accounting, Montana State University
Kevin Dinan is a partner in King & Spalding’s Business Litigation and Tax Controversy Groups and has been a trial lawyer for almost 30 years. His litigation practice focuses primarily upon complex civil litigation, including professional liability, federal tax, complex business disputes, antitrust, and insurance coverage, as well as white collar criminal defense. Mr. Dinan has also represented clients in a variety of U.S. Tax Court cases, refund actions, federal tax audits, criminal investigations, promoter penalty audits, return preparer examinations, and IRS summons enforcement cases.
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.
James H. Ditkoff; Senior Vice President, Finance and Tax, Danaher Corporation,Washington, DC. Also served as Vice President-Finance and Tax from January 1991 to December 2002 and has served as Senior Vice President-Finance and Tax since December 2002.
Dr. Dittenhofer practiced internal auditing at Sears Roebuck and Company and in the federal government at the Atomic Energy Commission and is the 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.”
Irina heads the tax practice in White & Case's Moscow office and is also the firm's EMEA tax practice leader. She has been advising on Russian and international tax matters since 1995, primarily focusing on greenfield investments, M&A, private equity, corporate restructuring and reorganizations, real estate and structured finance transactions.
Irina has developed a reputation as one of the best tax advisers in Russia based on her profound understanding of Russian legal realities, unparalleled experience in international tax structuring and the active participation in Russian tax legislation development since its inception in 1991.
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).
William G. Dodge serves as Director, Global Transfer Pricing Team and Co-Director, U.S. Transfer Pricing Team at Deloitte & Touche LLP, Washington, DC. Mr. Dodge was Partner-in-Charge, U.S. Corporate Tax Group at Deloitte & Touche, London, England. He also worked in New York, London, and Tokyo, where he served many of Deloitte & Touche's largest U.S. and non-U.S. clients. He is a regular Speaker at seminars.
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.
Dr. Ingmar Dörr
D. Kevin Dolan joined Shearman & Sterling’s Washington, D.C. office as Counsel in March 2009 and is a member of the firm’s Tax Group.
Joseph M. Doloboff concentrates his practice in mergers and acquisitions, with a particular emphasis on tax law, and brings 30 years of experience in both the public and private sectors, including working with clients in the high-technology, healthcare, communications, retail, and entertainment industries.
Rod Donnelly is a partner in Morgan Lewis's Tax Practice. Mr. Donnelly focuses his practice on the tax aspects of complex international corporate transactions and on transfer pricing, especially with an intangible property component, at both the planning and the controversy stages. He has experience in transfer pricing, subpart F, and tax-related aspects of manufacturing supply chain and R&D, at both the planning and audit defense levels for large multinational corporations. Prior to joining Morgan Lewis, Mr. Donnelly was a partner in the tax practice McDermott, Will & Emory.
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, 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.
Bloomberg BNA Tax Management Portfolios:
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 Drennan joined the Southern Illinois University School of Law faculty on a full-time basis in 2005, after teaching as an adjunct in 2004. He teaches federal income tax, business tax, trusts and estates, basic estate planning, and charities and charitable giving. He researches and writes in the areas of taxation and intellectual property. Prior to joining the faculty, William was in private practice for twenty years with a major St. Louis law firm, specializing in taxation, estate planning, nonqualified deferred compensation, and nonprofit organizations.
Elizabeth Drigotas is a Principal in the Washington DC office of Deloitte Tax LLP, focusing on employee benefits and executive compensation. Ms. Drigotas practices primarily in the areas of nonqualified deferred compensation and equity compensation, including in the context of mergers and acquisitions.
A Director in the Los Angeles office of Andersen Tax, Pam Drucker has over 14 years of experience advising clients on domestic and international tax matters. Her clients have included closely-held businesses, middle-market companies and high net worth individuals.
Mr. Carl Dubert has been Principal of Washington National Tax Services Practice at PricewaterhouseCoopers LLP since March 2005. Mr. Dubert is an attorney licensed in the State of Illinois and the District of Columbia and a certified translator of German. His work includes participating in the drafting of cross-border mergers and acquisitions regulations and providing technical assistance to the development of the American Jobs Creation Act of 2004. He joined PricewaterhouseCoopers in September 1995, and was admitted as a Partner in July 2002. Prior thereto, he worked as an international tax consultant with a law firm in Dusseldorf, Germany. He served as Deputy International Tax Counsel in the U.S. Department of the Treasury's Office of Tax Policy and focused on regulatory and legislative affairs. He also represented the United States at tax meetings of the Committee of Fiscal Affairs for Economic Cooperation and Development (OECD). He is a frequent speaker at the American Bar Association, George Washington University's IRS Tax Institute and the University of Chicago's Tax Institute.
Hon. Alice Beck Dubow is a judge of the Commonwealth of Pennsylvania Court of Commone Pleas, 1st Judicial District in Philadelpia. Judge Dubow started her legal career in 1984 as a law clerk for a judge of the Court of Common Pleas in Bucks County before taking a position with Duane Morris and Heckscher, practicing commercial litigation. In 1987, she joined the firm Fineman & Bach as an associate and carved out a niche as both a trial and appellate court litigator.
Amy Dunbar is an associate professor at the University of Connecticut. Professor Dunbar earned her Ph.D. in 1989 from the University of Texas at Austin. Before that, she worked for the IRS, KPMG, and industry. Professor Dunbar currently teaches in the doctoral, MSA, and undergraduate accounting programs She has taught Introduction to Taxation, Taxation for Business Entities, Tax Research, Research for Accounting Professionals, and Data Analysis. She has received departmental and school-wide teaching awards for her teaching in UConn’s online MSA program. Professor Dunbar’s research interests are in the tax policy area, particularly the intersection of accounting and tax regulation. She is a recipient of two IRS grants to examine corporate tax aggressiveness. Her research has been published in the Journal of the American Taxation Association, the National Tax Journal, Public Finance Review, Journal of Public Economics, and Tax Notes. She is also a co-author of two BNA portfolios relating to accounting for income taxes. In addition to her teaching and research interests, she participates actively in the American Taxation Association and received its 2008 Outstanding Service Award.
Harley Duncan is Tax Managing Director, State and Local Tax, at KPMG LLP. His primary responsibilities at KPMG include working to establish and improve business relationships with state taxing authorities, assisting clients in working with state tax agencies, and keeping clients and firm members abreast of current developments. In addition, Harley works with the firm’s State Tax Resource Network to strengthen business relationships with state tax agencies.
Prior to joining KPMG in July 2008, Harley spent the previous 20 years as executive director of the Federation of Tax Administrators, the association representing the principal state revenue collection agencies in each of the 50 states, Washington, DC, and New York City. He also served five years as secretary of the Kansas Department of Revenue. Prior to that, Harley was the assistant director of the Kansas Division of the Budget. He has held positions with the South Dakota state government, the Advisory Commission on Intergovernmental Relations, and the National Governors’ Association. Harley received New York University’s Outstanding Achievement in State and Local Taxation Award in December 2006 and was awarded the IRS Commissioner’s Award in June 2008. He was cited as “The Most Influential Person on the Planet in State and Local Tax” by State Tax Notes in 2008.
M.P.A., University of Texas (1978)
B.A., Political Science, South Dakota State University (1972)
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 is a retired Partner with Weil, Gotshal & Manges LLP in Washington, DC. She is a former Senior Technical Reviewer at the Office of the Associate Chief Counsel (International), Internal Revenue Service.
Michael C. Durney; Hastings College of Law, University of California (1968; Juris Doctor; Editorial Board, Hastings Law Journal); University of California at Berkeley. Bar Admissions: District of Columbia and California Bars; admitted to practice before the U.S. Tax Court, the U.S. Court of Federal Claims and the U.S. Supreme Court. Served as Deputy Assistant and Acting Assistant Attorney General for the Tax Division of the U.S. Department of Justice: Trial Attorney, U.S. Department of Justice—Tax Division. Member of U.S. Court of Federal Claims Advisory Council, 1993–; District of Columbia Bar; the State Bar of California: Federal (Chairman: Court and Tax Procedure Committee, 1977-1982; Section of Taxation, 1982-1984; Senior Advisory Committee, 1984–) and American (Member, Sections of: Taxation; Chairman, Subcommittee on Legislative and Administration Proposals, 1993–, Litigation) Bar Associations. Currently at Moore & Bruce LLP, Washington, D.C.
Michael C. Durst is an attorney in private practice in Washington, D.C., and also serves as Special Counsel to Steptoe & Johnson LLP. He is a former director of the IRS’s advance rulings program in transfer pricing matters, the Advance Pricing Agreement Program. Mike practices on a national and global basis in the areas of tax planning, controversy defence and dispute resolution. A former law teacher and law firm practitioner, Mike served as director of the IRS APA Program from 1994 to 1997.
Preston "Trip" Dyer is a member of Winstead's Taxation, Employee Benefits & Private Business Practice Group. His practice focuses on federal and state tax planning for business transactions, including entity formations, mergers and acquisitions, and real estate development and investments.
LL.M., New York University (2012)
J.D., Vanderbilt University (2011)
Ian Dykes is the leader of PwC's U.K. transfer pricing network. He has been a full-time transfer pricing practitioner for 20 years, and is well-known internationally as the lead advisor to several major multinational corporations.
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 is a Tax Specialist with Slaughter & May in London, England.
David Hubelbank is a senior counsel in Pillsbury's Tax practice and is located in the New York office. He advises clients on tax matters relating to business acquisitions and dispositions, corporate reorganizations, joint ventures, and corporate finance and capital markets transactions.
Joseph J. Ecuyer, Esq. is a Federal editor for BNA Tax & Accounting and a contributing editor for the Weekly Report.
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.
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.
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 has been practicing tax law since the 1970's, and has a Master of Laws in Taxation from New York University. Following NYU, Bruce clerked for the Honorable Shiro Kashiwa at the United States Court of Claims in Washington, D.C. (now the Court of Appeals for the Federal Circuit). The Court of Claims had jurisdiction of tax refund cases, as well as being the appellate tribunal for the old Indian Claims Commission.
Clemens Egermann, University of Vienna (Master of Laws 1998); Doctor of Jurisprudence (1999); Member, Austrian Bar.
Director of ERISA Services at Lawing Financial in Overland Park, Kansas, Matthew Eickman has 11 years of private legal practice experience focusing exclusively on employee benefits, including time as a partner with Utz, Miller & Eickman LLC. While in private practice, he has worked closely with sponsors and fiduciaries of defined contribution and defined benefit plans of all sizes, from a few to over 34,000 participants and with plan assets as high as $1.8 billion, and represented clients in front of the DOL, IRS, and PBGC.
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.
Niles A. Elber is a Member in Caplin & Drysdale's Washington, D.C. office. He has been with the firm since 2004. Prior to joining the firm, Mr. Elber spent five years practicing with a boutique tax firm in Charlotte, North Carolina where he advised clients on a variety of tax planning and controversy matters.
Peter Elinsky is an Adjunct Professor of Law at Georgetown University Law Center in Washington, D.C., where he Teaches Retirement Plans -Design and Taxation; and Executive Compensation - Cash And Equity-Based Incentives. Peter retired from KPMG after almost 31 years of service on June 30, 2002. Prior to retirement, he held the position of Partner in Charge of Americas Accounts for Compensation and Benefits. Mr. Elinsky joined KPMG's Boston office in 1972, transferred to the Washington National Tax practice in 1976, and admitted to the partnership in 1978. Mr. Elinsky has extensive experience in employee benefits and executive compensation, particularly in matters involving qualified retirement plans and deferred compensation. He has presented at various tax institutes, and has written articles on employee benefits and executive compensation. He was frequently quoted as an expert in the financial press.
LL.M., Taxation, Boston University School of Law (1972)
J.D., Suffolk University School of Law (1968) cum laude
B.S., Accounting, University of Connecticut (1965)
Currently a Member of the Washington, DC law office of Dickinson Wright, William Elwood is the former Technical Attorney, Tax Court Litigation Division, Office of Chief Counsel, Internal Revenue Service (1970-1974). He has also been 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); and Vice President and Tax Counsel, Primark Corporation, McLean, Virginia (1985-1987). He 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); and is a member of the District of Columbia, Michigan and Pennsylvania Bars; American Bar Association, Section of Taxation, and Metropolitan Detroit Bar Association.
Bruce P. Ely is a partner in the Birmingham, Alabama office of the multistate law firm of Bradley Arant Boult Cummings LLP. He is the co-chair of their SALT Practice Group, which involves choice of entity, state and local tax planning, mergers and acquisitions, and state and federal tax disputes.
A member of the niche firm “CPH LEX Advokater” in Copenhagen, Mr. Emmeluth has previously worked in London and was admitted to the Supreme Court in Denmark in 1988. He is also assistant professor at the University of Copenhagen lecturing on international tax issues. Christian primarily advises in matters concerning commercial law including tax and company law issues. Christian is a member of the Danish Bar Association, International Bar Association and the International Fiscal Association and the Association of European Lawyers.
Phillip England is a shareholder in the New York office of Anderson Kill & Olick P.C. His practice emphasizes the tax aspects of international corporate and joint venture arrangements and tax issues relating to insurance coverage and captive insurance matters.
Howard S. Engle, a retired partner with the Chicago office of Deloitte, has served as the Lead Client Service Partner and Advisory Partner for some of Deloitte’s largest and most complex clients including publicly held entities and private families. Prior to joining Deloitte in 2002,
Richard serves as Managing Director of Commerce Family Office, a division of the Commerce Trust Company, in Kansas City, Missouri. Commerce Family Office provides comprehensive and highly customized services to high net worth families. In his role as Managing Director, Richard and his team work closely with clients and their advisors on strategies for addressing the complex personal, family and financial challenges that can accompany significant wealth.
David Ernick is a Principal in the Transfer Pricing Practice of PricewaterhouseCoopers’ (PwC) Washington National Tax Services office. David’s practice includes transfer pricing planning and documentation, cost sharing, IP transfers, audit defense, competent authority proceedings, advance pricing agreements (APAs), and tax valuation services.
A member of the Husch Blackwell Sanders LLP’s Executive and Partner Boards and Managing Partner for the Phoenix office, Chris Erblich is a member of the firm’s Financial Services industry team and concentrates his practice on sophisticated estate planning, business succession planning and tax planning for high net worth clients and business owners. He is a certified public accountant (CPA) and previously worked for the accounting firm KPMG. Chris is frequently sought out by other professionals, including fellow CPAs, lawyers and financial service professionals, to develop creative planning solutions for complex situations. His practice is national in scope, with clients in more than 20 states and a number who are on the Forbes 400 list – current and former professional athletes, current and former professional sports team owners, entertainers and owners of large closely held businesses.
Of Counsel at Ruchelman P.L.L.C., Beate Erwin concentrates her practice in the area of U.S. and international taxation, with a focus on inbound investment into the United States. She represents clients in controversy matters on a Federal and state tax level in the United States. Ms. Erwin has authored articles on international taxation for a variety of publications in the United States and Europe and has contributed to treatises devoted to that topic. Ms. Erwin is a member of the Section of Taxation of the American Bar Association and the International Bar Association.
A sole practitioner based in Dallas, Texas, Joseph Erwin has extensive experience in international and federal tax. His practice focuses on: U.S. Taxation of International Transactions – investment into the United States by n0n-U.S. persons and investment by U.S. residents and companies into foreign countries; Cross-Border Tax and Estate Planning – tax aspects of immigration and expatriation, asset protection, foreign gifts and estates of U.S. individuals and foreign individuals with U.S. connections and family; and Federal Tax Controversies – tax audits and tax litigation in all Federal courts and voluntary disclosures.
An Associate Director at UBS Investment Bank in New York, Andrés Espinós advices financial institutions in Latin America on M&A and capital markets topics. Prior to joining UBS, he worked as a Senior Associate at Uria Menendez, where he advised on corporate and international tax matters with a special coverage of Spanish and Andorran financial institutions. He worked in matters involving the exchange of tax information and the implementation of the OECD standard in this area, as well as on setting up a new financial and tax framework in the Principality of Andorra. He was also closely involved in the assessment by Moneyval (Council of Europe) of the Andorran legislation on the prevention of money laundering and was a lecturer at the International Taxation seminar organized by the Spanish Tax Advisors Association.
Donald Etheridge is a Gift Planning attorney at the National Christian Foundation. He is a member of the State Bar of Georgia and North Carolina Bar; the North Carolina Bar Association (Chairman, Tax Section, 1988–1989). Donald is a Certified Public Accountant (North Carolina) and was a Senior Lecturer of Law, Duke University Law School (1984–1994). He has been an adjunct faculty member at the following institutions: University of North Carolina Law School (1985–1987); Emory University Law School (2010-2011); Boston University Law School (2012-2013); and Northeastern University Law School (2013).
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.
Candace is a Principal with PwC's Washington National Tax Services Practice, where she leads a group of information reporting and withholding specialists. Since joining the firm in 2007, Candace has worked with financial and nonfinancial sector clients to remediate information reporting and withholding compliance failures. Currently, Candace is a key member of PwC's global FATCA team and is currently engaged on several large projects in the Financial Services sector.
Peter L. Faber is a partner in the New York office of the law firm of McDermott, Will & Emery LLP. He specializes in state and local tax matters, including planning, administrative proceedings, and litigation.
Pascal Faes is a Partner in the Brussels office of the international law firm NautaDutilh, where he heads the Tax Practice Group.
Aidan Fahy is a partner in Matheson's Tax Department in Dublin and advises on all aspects of corporate taxation including the structuring of domestic and international reorganizations, mergers and acquisitions and the tax consequences of doing business in and through Ireland. He also advises on cross-border financial planning, property transactions, employment related taxes, and insolvency related issues.
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 Famalett currently serves as Tax Partner at PricewaterhouseCoopers in San Jose, CA. He specializes in state and local taxation for Fortune 500 companies.
Richard C. (Rick) Farley, Jr. is a Director in the PricewaterhouseCoopers LLP Global Human Resource Services (GHRS) group in the New York City office. Mr. Farley consults with clients and the firm’s practice offices on fringe benefit issues, meal & entertainment issues, and tax accounting issues. Prior to joining GHRS in 2013, Rick was a member of the Federal Tax Services (FTS) group of the Washington National Tax office since November, 1999.
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.
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.
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.
Suzanne is a former tax partner in King & Spalding’s Atlanta office, where she represented clients in all stages of the IRS administrative process and in tax litigation. She has substantial experience in the taxation of partnerships and foreign persons with U.S. activities, the representation of clients in complex partnership and structured financing transactions, and Islamic finance. Suzanne is also the former Vice Chairman of the Board of Trustees at Agnes Scott College.
Marshall Feiring is counsel in Sidley Austin LLP’s New York office. His practice focuses on multiple aspects of the formation and operation of complex investment vehicles such as REMICs, RICs and REITs, including the treatment of their investments in debt instruments and financial contracts, and the treatment of the investors that hold their securities. He is the author of the BNA/Bloomberg Tax Management Portfolio "REMICs, Mortgage REITs, Mortgage Trusts and Other Real Estate Mortgage Securitization Vehicles” and many other tax articles on related topics. Prior to joining the firm, Mr. Feiring worked in the IRS Office of Chief Counsel as a Senior Technical Reviewer, where he was involved with issuing regulations and other guidance concerning financial institutions and products.
Steven D. Felgran, Ph.D., is a member of KPMG LLP's global transfer pricing services practice and is a principal with the firm's offices in Boston and New York.
Robert is senior counsel in Sidley Austin’s Chicago office who focuses on employee benefits, executive compensation, federal income tax and related matters. A substantial portion of his practice involves advising plans regarding the fiduciary issues related to investment decisions as well as the implementation and operation of collective trust funds. Among the clients he has advised are one of the nation’s largest private pension funds and a $5 billion collective trust maintained for a defined contribution plan prototype retirement program. He is a Certified Public Accountant in the State of Illinois.
Brett Ferguson joined Bloomberg BBNA in 1999 as a reporter and is currently the assistant managing editor of the Daily Tax Report. Brett spent six years covering economic policy and the Treasury Department for BBNA’s Daily Report for Executives, followed by another six years as a congressional reporter covering tax policy for Daily Tax Report. He has a B.A. in economics and journalism from Northern Illinois University in DeKalb, IL, and is the recipient of a Newsletter Journalism Award for Best Exclusive Story from the National Press Club in Washington, D.C.
Jasyon Fernandez, a partner with the international law firm of Romulo Mabanta Buenaventura Sayoc & de los Angeles, co-chairs the firm’s Taxation department. His practice focuses on taxation, and corporate law.
Joe is a Co-Leader of the TARDI Debt Services Group at Deloitte Tax LLP. He provides tax advisory and technology solutions and services to investors (banks, insurance companies, mortgage REITs, and private equity and hedge funds) and fund administrators investing in debt and debt securities. Previous roles at Deloitte have included National Leader of the Partnership Solutions Group where Joe provided tax consulting and technology solutions for complex partnership transactions and structures; and Southeast Region Practice Leader in the Real Estate Tax Services division. There his practice included domestic and international partnerships, institutional investors, home builders, and REITs investing in real estate.
Binghamton University - School of Management
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 N. Fickes, Esq. is Managing Editor for US Income at BNA Tax & Accounting, and a contributing editor for the Weekly Report.
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.
Craig B. Fields is co-chair of the Morrison & Foerster’s Tax Department and is also chair of the firm’s State + Local Tax Group. His practice focuses on litigation and planning relating to state and local tax matters. He has been involved in controversies regarding state and local tax issues before the administrative and judicial systems of jurisdictions throughout the United States as well as having resolved hundreds of non-public record cases around the country. Mr. Fields has also provided advice regarding the potential tax consequences of complex restructurings involving the corporation income (franchise) taxes, the sales and use taxes, and miscellaneous taxes of many jurisdictions.
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.
Jeffrey D. Fink, JD, LLM, CPA, is a Senior Financial Advisor and Director of Taxes at Rockefeller Financial. He advises wealthy families on tax, wealth transfer and philanthropic planning and has been with Rockefeller Financial since 1983. He is a member of the American and New York State Bar Associations. Jeff is also a Certified Public Accountant in the State of New York. He is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, and a Bloomberg BNA Tax Advisory Board member.
L.L.M., Taxation, New York University School of Law
J.D., Brooklyn Law School
B.S., Accounting, Hunter College
A partner with the Wilkins Finston Friedman Law Group, Felicia A. Finston has over 25 years of experience handling benefit and compensation issues for Fortune 500 and other public and private companies and tax-exempt entities (including church-related organizations and government employers). An important part of her practice is representing clients before the IRS, the DOL and the PBGC in connection with employee benefit plan audits and under voluntary submission programs such as EPCRS and DFVC.
Alan is an International Tax Services Principal with PwC’s Washington National Tax Services office. He consults with the firm's practice offices and clients on international tax issues arising in complex transactions, tax planning and controversies with the IRS. Alan has also served as leader of the Washington National Tax Services Energy and Mining Industry practice. Alan has broad experience in international and federal tax matters, including foreign tax credit and related expense allocation issues, issues arising in international mergers, acquisitions and reorganizations and tax treaty issues. He represents clients before the IRS, Treasury and the Congressional tax-writing committees.
Prior to joining PwC, Alan was a partner with a Washington, D.C. tax law firm and the Chair of its Tax Department. He was responsible for a variety of tax matters for major multinational clients. Alan was also a legislation attorney with the Congressional Joint Committee on Taxation, where he was a principal participant in the development and drafting of the international provisions of the Tax Reform Act of 1986 and assisted the Senate Foreign Relations Committee in its analysis of proposed income tax treaties. He is a past Chair of the Foreign Activities of US Taxpayers Committee of the American Bar Association Tax Section, and he speaks and writes frequently on international tax issues. He also is a member of the Board of Advisors of the Journal of International Taxation, the Advisory Board of Tax Management International Journal, the AICPA International Tax Technical Resources Panel, and the American Law Institute.
J.D., Harvard Law School (1980) cum laude
A.B., Brandeis University (1977) magna cum laude
Julia is a Managing Director/Wealth Advisor at JPMorgan Chace & Co. where she has spent more than 13 years assisting ultra-wealthy clients on how to hold, manage and transfer their wealth across generations. She also works with clients’ professional advisors on estate planning, tax, family governance, philanthropy and fiduciary matters, and with other experts at JPMorgan Private Bank on how to handle investment management, banking, lending and trusts and estates, to provide an integrated approach to wealth management. Prior to joining JPMorgan she was a Partner with Erskin Wolfson Gibbon and Fisher in their Estates and Trusts practice.
Ms. Fisher is a Fellow of the American College of Trust and Estate Counsel, a Member of Pennsylvania’s Joint State Government Commission, Advisory Committee on Decedents’ Estates Laws, and a former adjunct professor in the Graduate Tax Programs at both Villanova University and Temple University.
LL.M., Taxation, Villanova University School of Law
J.D., Indiana University-Purdue University
B.A., English & French Literature Indiana University Bloomington
Catherine Fitzpatrick is a Managing Director at KPMG LLP where she has been in practice for more than 18 years. Prior to joining KPMG in 1997, Cathy was a Senior Tax Associate at PricewaterhouseCoopers in Philadelphia. She has also been a staff accountant in the firm of Croft, Drozd & Company P.C.
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.
Mr. Fleming is 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. is an Attorney At Law in New Jersey.
Sean Foley is a member of KPMG's global transfer pricing services practice. Foley, a principal in charge of the practice, is with KPMG LLP in Washington, D.C.
Pui Chi has been a Senior Legal Assistant in the Tax & Revenue Practice Group in the law firm of Shearn Delamore & Co since 2007 and has been recognized as Tax Counsel in the 2010/2011, 2011/2012 and 2012/2013 editions of the International Tax Review.
Sean Forbes is a BNA staff correspondent for the Weekly Report.
A Shareholder at Buchanan Ingersoll Rooney PC, James W. Forsyth works primarily with business and corporate tax matters and the taxation of pass-through entities. He represents publicly and privately held enterprises in analyzing the federal, state and local income tax consequences of corporate transactions, including corporate reorganizations, divisions, debt restructurings, joint ventures and other business transactions.
Sharon F. Fountain, Esq. is a Managing Editor for Compensation Planning at BNA Tax & Accounting, and a contributing editor for the Weekly Report.
Kendall is a Partner with PricewaterhouseCoopers practicing in their New York office. He is a Certified Public Accountant in both Michigan and California, a member of the American Institute of Certified Public Accountants and a member of the Michigan Association of Certified Public Accountants.
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 has been a Senior Manager at KPMG’s Washington office for more than fourteen years. He is a member of the New York Bar and the Bar of England and Wales, and the author or co-author of the following articles: “Final FBAR Regulations Clarify Filings Due June 30”, 61 Tax Notes International 1035 (2011); “New Treasury Form for Reporting Foreign Bank, Financial Accounts Causes a Stir”, Daily Tax Report No. 119, J-1 (2009); “The Nine Lives of Section 911”, 36 Tax Management International Journal 115 (2007); “Individuals Crossing International Lines,” 55 Major Tax Planning 10-1 (2003).
Lawrence A. Frank is the Publications Editor for BNA's International Journal and Weekly Report.
Paul Frankel is senior counsel in the Morrison & Foerster's Tax Department and State + Local Tax Group. He has represented taxpayers in major tax controversies in nearly all of the 50 states. He has negotiated settlements in hundreds of cases and won significant state Supreme Court cases in Kansas, Kentucky, Maryland, Massachusetts, Minnesota, New Mexico, and North Carolina. At lower levels he has won dozens of cases, including public record victories with important issues. He has continually fought for due process for industry, particularly for the replacement of internal hearing officer systems with independent, prepayment state tax court.
Dr. Maibrit Frebel is with PricewaterhouseCoopers AG in Frankfurt am Main, Germany, and is a frequent contributor to BNA's International Journal.
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.
José Luis is a founding partner of TozziniFreire and Chairman of its Executive Committee. In addition to overseeing the firms Corporate practice, José Luis actively assists clients in his areas of expertise, including mergers and acquisitions, tax planning, and a wide range of issues affecting capital markets and publicly held corporations. With a deep knowledge of local and international contracts in general, he is frequently sought to help coordinate the most complex operations of national and international companies from many different economic sectors.
Carla Neeley Freitag, attorney and author, offers tax research and writing services to other attorneys. She specializes in federal taxation, particularly in the areas of income taxation, estate planning, exempt organizations, and tax whistleblowing. She is admitted to practice in Florida, Texas and Georgia and is a member of the American Bar Association.
Tax lawyer Richard Freling is a member of Jones Day’s Technology Issues Practice, the Technology Transactions unit of the Business Practice Group and he chairs the Dallas Office Tech Committee. His practice has focused on corporate transactions, including M&A, corporate joint ventures, counseling on corporate governance, technology transactions and other finance matters.
Anjanette T. Frias is a tax lawyer and member of the Tennessee Bar Association (1996-2002). She is a co-author of “Consolidated Return Election Offers Tax Advantages—With Complexity,” published by Tax Strategies (Sept. 2001). She is formally a practitioner with Ernst & Young, LLP.
Philip Fried is a Principal in the International Tax Group at PricewaterhouseCoopers where he is part of the Alternative Investments Team in New York. He specializes in tax planning for both inbound and outbound investment, due diligence and controversy.
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.
Mergers and Acquisitions group, which helps clients evaluate a variety of possible structures, complex international arrangements, and sophisticated financing mechanisms.
Honored as “Tax Lawyer of the Year” in 2011 by State Tax Notes, Jeff Friedman provides sophisticated state and local tax planning, strategic advice and advocacy to numerous Fortune 100 and industry-leading companies. His comprehensive practice includes state and local tax planning, compliance, legislation and policy, and litigation and controversy matters involving income, franchise, sales and use and property taxes. Jeff’s clients span a variety of industries, including e-commerce, energy, technology and telecommunications.
A recognized thought leader on state and local tax issues, Jeff works on high-profile and precedent-setting litigation and controversy matters across the country. These matters impact critical questions on nexus, apportionment, the Multistate Tax Compact and the equal protection, due process and commerce clauses of the United States Constitution. Jeff is also a well-respected advocate on issues of tax policy, including the taxation of digital economy transactions.
Prior to joining Sutherland, Jeff was a partner in KPMG’s Washington national tax practice; served as an attorney-adviser in the U.S. Department of the Treasury’s Office of Tax Policy, where he assisted with the development of the U.S. government's position on domestic and international electronic commerce tax issues; and served as vice president and counsel of the Committee (now Council) On State Taxation (COST).
LL.M., Georgetown University Law Center, with distinction
J.D., University of Maryland School of Law, with high honors
B.S., University of Maryland
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 P. 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).
Of Counsel at Morrison Foerster, Edward Froelich represents clients in audit and litigation on all Federal tax issues. Mr. Froelich has litigated a number of tax cases and represented clients in numerous IRS audits and Appeals proceedings. He is a former trial attorney of the Department of Justice Tax Division where he litigated numerous cases, including complex corporate cases. He represented the Government in large corporate refund actions including the closely-watched Lockheed Martin case in which the Government prevailed in the U.S. Court of Federal Claims in a published decision on a $65 million research tax credit issue. In private practice he continues to litigate cases and represents clients in administrative controversies at both the audit and appeals level before the IRS. His Government experience informs his approach to administrative controversies. His litigation experience has been crucial to securing favorable resolutions of matters with the IRS Appeals Office and in the field. His representation is varied and includes large public companies, privately-held companies, partnerships, trusts, and individuals. Many of his clients are in the financial, technology, and real estate industries. He has successfully dealt with a variety of issues including international tax, transfer pricing, income tax accounting, research credit, and listed transaction issues. He also regularly defends clients against a variety of civil tax penalties including delinquency and accuracy-related penalties and regularly advises on privilege and work product questions.
David A. Fruchtman is of counsel with Horwood Marcus & Berk Chtd. where he practices in the State and Local Tax Group.
Richard Fung is a Principal At Ernst & Young’s Los Angeles office where he is the current leader of the firm’s Transaction Tax practice for the West Region and member of the firm's Transaction Tax Technical Committee. Mr. Fung specializes in tax aspects of M&A transactions, including spin-offs, restructurings, and cross-border transactions. Representative clients include small to large private and public companies, REITs, and private equity funds.
William Galanis is a member of the District of Columbia and Maryland State bar associations and was formerly Attorney/Advisor, Office of Chief Counsel, Internal Revenue Service.
Maryann B. Gall is a former tax partner with Jones, Day, Reavis & Pogue, resident in the Columbus, Ohio office. Mrs. Gall's practice concentrated in the areas of state and local taxation with emphasis on tax litigation.
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 is a Partner and Head of the Tax practice of Clifford Chance in Milan, Italy where he is part of the global Tax group handling tax issues related to capital markets and structured finance, M&A, tax planning and transfer pricing. Carlo regularly advises domestic and international clients on all aspects of tax in complex transactions and has significant experience in the structuring and financing of inbound and outbound investments. He specializes in the following sectors: Consumer goods & retail, healthcare, life sciences & chemicals, industrials, private equity, real estate, telecom, and media & technology.
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, with over 20 years of experience in the fields of direct tax and transfer pricing, heads up Deloitte's transfer pricing group in India. He is also present at and holds regular discussions with the Expert Group on Transfer Pricing/Policy Makers formed by the Government of India. Mr. Gandhi has been recognized as a leading transfer pricing advisor in India by the Euromoney Legal Media Group and World Tax 2009, and his articles have been published in the BNA Transfer Pricing Report, the International Tax Review, the Japan Taxation Journal, and leading Indian financial dailies.
Bachelor of Commerce, University of Mumbai
Bloomberg BNA Tax Management Portfolios:
6955 T.M., Transfer Pricing: Rules and Practice in Selected Countries (H-I) (co-author)
A Partner with the law firm of Honigman Miller Schwartz and Cohn LLP, Ms. Gandhi is a tax attorney with significant experience advising clients nationwide on multistate tax issues, assisting with audits and litigating state tax cases. Her practice includes unclaimed property audits and voluntary disclosures, due diligence support, risk review, legislative initiatives and incentive assistance. She is well-versed in City of Detroit tax matters, as well as Michigan gambling taxes, motor fuel taxes, and employment taxes. Ms.
James M Gannon is a Deloitte Tax LLP partner based in the Washington National Tax Office, and is part of the international tax team. His areas of concentration are cross-border mergers and acquisitions, restructuring and financing, and tax-efficient structuring of intellectual property.
Jim serves Deloitte Tax's multinational clients, and acts as the lead international tax person on selected client engagements. Jim has more than 20 years of experience in the international tax field. He has worked with clients in many industries including financial services, consumer goods, retail, technology and manufacturing.
Jim has been published in the BNA Portfolio, Practicing Law Institute, Tax Management International Journal, and two International Tax Review publications addressing the taxation of intellectual property. He is co-author of the international taxation chapter of the Commerce Clearing House treatise on electronic commerce, Cybertaxation.
Before joining the Hofstra faculty, Professor Gans had been an associate in the Tax and Trust and Estates Departments at the New York City law firm of Simpson, Thacher & Bartlett and law clerk to Associate Judge Jacob D. Fuchsberg, New York State Court of Appeals. He is an Academic Fellow at the American College of Trust and Estate Counsel. He is also an Adjunct Professor of Law at the NYU School of Law. Professor Gans is a leading scholar in the estate-and-gift tax area. On behalf of the NYU School of Law, he recently taught an eight-week course on valuation methodology by satellite television to IRS attorneys throughout the country. Gans continues to provide lectures for the IRS on transfer- and income-tax issues. He is a frequent lecturer for ALI-ABA, NYU, the American College of Trust and Estate Counsel, the ABA and other groups. Professor Gans has published articles in the Emory Law Journal, Notre Dame Law Review, Virginia Tax Review, Florida Tax Review and Tax Notes, among others.
Marc Ganz is the America’s Inbound Tax Leader and leads EY’s International Tax Retail and Consumer Products practice for the Northeast Region. He is a principal in the tax practice of Ernst & Young LLP based in New York. He was previously a member of the Tax Desk in London from 1999–2002. He was the leader of Ernst & Young LLP’s International Tax practice in New Jersey from 2005-09 and was also the firm’s Global Telecom Tax Sector leader from 2006-2012. Marc advises clients with respect to international tax structuring of US inbound and outbound transactions, multi-country joint ventures, acquisitions, divestitures, reorganizations and other areas of the US international tax regime, including the US anti-deferral regime, tax treaties, the foreign tax credit, and hybrid entities. Marc is responsible for advising clients not only on tax matters as they relate to the US tax system, but also on issues relating to the interrelationship of multiple tax systems throughout the world.
José García is a member of the International Tax Services Division (Venezuela) of Espiñeira, Pacheco y Asociados, an affiliate with PricewaterhouseCoopers. He is a member of the Venezuelan Federation of Public Accountants of the State of Miranda.
Stephen D. Gardner is a partner in Cooley LLP's Tax practice group and heads its tax controversy practice. He joined Kronish Lieb Weiner & Hellman LLP in 1971, which merged into Cooley Godward Kronish LLP in 2006. Mr. Gardner is resident in the New York office.
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.
A 2015 adjunct professor at the Univerisy of Michigan School of Law, David C. Garlock is a principal in the National Tax Department of Ernst & Young in Washington, D.C., specializing in the taxation of financial products, including debt instruments and derivatives. He has been with Ernst & Young since 1995. Prior to that, he served as an attorney-advisor and as associate tax legislative counsel in the Treasury Department's Office of Tax Policy (1982 to 1986) and as a partner in a New York-based law firm (1986 to 1995). He is an adjunct professor of law in the Graduate Tax Program at the Georgetown University Law Center, as well as at Michigan Law School, and has lectured extensively at continuing professional education programs in his areas of expertise. Prof. Garlock is the principal author of a treatise entitled Federal Income Taxation of Debt Instruments, now published by CCH as a sixth edition, as well as numerous articles on the taxation of financial products. He is a past chair of the American Bar Association Tax Section Committee on Financial Transactions.
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).
Gale Garriott is Executive Director of the Federation of Tax Administrators. Prior to being named Executive Director in 2011, Mr. Garriott was the Director of the Arizona Department of Revenue, a position which he held since 2005. He was also Deputy Director of the same organization from 2003-2005. He has also served in private practice with a Phoenix law firm (Lewis and Roca). His public service includes stints as a Staff Attorney for the Arizona Court of Appeals, as a Hearing Officer for the Arizona Department of Revenue and as Chief Counsel for the Tax Section and for the Civil Division (overseeing the Tax Section) of the Arizona Attorney General’s Office. Mr. Garriott has served on the FTA Board of Trustees since 2006.
LL.M., Taxation, University of Florida
J.D. Valparaiso University School of Law
Jeremy Garvey focuses his practice on securities-related transactions and corporate governance, specifically in connection with private capital financings, public offerings and the organization, funding and ongoing representation of emerging growth technology companies and venture firms. He is co-chair of the firm's Corporate Section.
Jeremy handles the public offerings of securities, representing both issuers and underwriters, and is experienced in the underwritten offerings of equity securities, as well as 144A private placements of high-yield debt securities. In addition, he often works closely with public company issuers on securities law compliance, general corporate guidance, and governance and equity-based compensation issues.
Prior to her death in 2014, Joanne M. Garvey was a partner with Sheppard, Mullin, Richter & Hampton LLP in San Francisco, passed away today. Garvey was a member of Sheppard Mullin’s Tax practice and specialized in issues of state and local taxation.
Dan is a Partner in the Transaction Advisory Services (TAS) practice of Ernst & Young in Chicago since 2012 and was previously a partner with another Big 4 accounting firm. Dan focuses 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.
Admitted to Bar, 1983, Florida.
Ann is a Director at Quantera Global in Belgium where she specializes in transfer pricing. She is involved in the full circle of transfer pricing services, going from design, planning and implementation to defense, audits and documentation.
Richard W. Genetelli is the founder of the state and local tax consulting firm The Genetelli Consulting Group. Richard was previously with Coopers & Lybrand (now PwC) for twenty years, having been a partner for ten of those years. Richard was at the forefront of the state and local tax practice at Coopers & Lybrand, having served as the national and regional leader, before leaving to form Genetelli in 1991.
Richard W. Genetelli focuses his practice on issues covering the spectrum of state and local taxes in all 50 states, including corporate income and franchise, sales and use, personal income, gross receipts, business license, property, realty transfer, payroll, and estate and gift. Richard is a member of the Bloomberg BNA State Tax Advisory Board and a Bloomberg BNA Tax & Accounting Franklin C. Latcham Award for Distinguished Service in State and Local Tax from 2010.
Bloomberg BNA Tax Management Portfolios:
Imke Gerdes is a legal consultant in the New York office of Baker & McKenzie and is highly experienced in tax law. Ms. Gerdes is one of the few Austrian lawyers qualified as a lawyer and tax advisor ("Steuerberater"). She currently serves on the Steering Committee of the Firm’s Wealth Management Practice Group. Ms. Gerdes is a member of the International Fiscal Association, the German Bar Association, the Austrian Chamber for Tax Advisors (currently inactive), and served as vice president of the Austrian branch of the Society of Trust and Estate Practitioners (STEP) until 2014. Ms. Gerdes routinely handles Austrian and international tax law matters. She advises clients on the tax aspects of company reorganizations, as well as M&A transactions and related tax structures. Ms. Gerdes also assists clients in tax audits, especially relating to transfer pricing issues, and competent authority procedures. Her impressive track record includes advising on the first cross-border merger in Austria.
Kevin Ghassomian is a partner with Dinsmore's Corporate Department and member of the firm's Family Wealth Planning Group. His practice focuses on the personal legal needs of business owners, corporate executives, high net worth individuals, and their families.
A Member of the law firm of Miller Chevalier, Larry Gibbs works with his clients to solve some of their most demanding tax problems. These tax problems may arise during the clients’ tax planning, in the course of their business transactions, when they wish to lobby tax legislation, while they are preparing their tax returns, when they are involved in Internal Revenue Service (IRS) audits, Appeals, rulings, or administrative controversies, or as they prepare for litigation. For that reason, he often works with other Miller & Chevalier lawyers as well as the clients’ lawyers, accountants, and other professionals with experience in the particular area in which the problem arises in order to develop solutions.
Mr. Gibbs' clients include corporations of all sizes from start-ups to Fortune 10 companies, large Subchapter S corporations, partnerships, mutual funds, real estate mortgage investment conduits, limited liability companies and other pass-through entities, tax-exempt organizations (including public charities, private foundations, and retirement plans), trusts, wealthy individuals and families, as well as states, territories, and quasi-government entities (domestic and foreign).
Over the last twenty-five years since Mr. Gibbs left the position of IRS Commissioner, the tax problems of his clients have involved U.S. and foreign taxes, and in the United States, their problems have involved income, excise, ERISA, proposed sanctions against tax-exempt organizations and bond issuers, and even estate, gift and other transfer taxes. To resolve his clients’ tax-related problems, he has dealt with all parts of the IRS, the IRS Office of Professional Responsibility, the U.S. Department of the Treasury, the U.S. Department of Justice, Congress, the Joint Committee on Taxation, other Executive and Congressional agencies, the U.S. Tax Court and other Federal Courts, and various state tax agencies, courts and legislatures. In addition, he has dealt with foreign tax administrators and competent authorities in the United States and in other countries on behalf of clients. When requested by clients, Mr. Gibbs has even dealt with the media on their matters.
LL.B., University of Texas School of Law (1963) with honors
B.A., Yale University (1960) magna cum laude
Thomas Gierath is a partner in the Munich office of Dechert LLP. His practice covers all areas of domestic and international taxation.
Karen Gilbreath Sowell is a principal in Ernst & Young LLP’s National Tax Department. Based in Washington, D.C., Karen serves as a co-leader of the Mergers and Acquisitions group and as the National Tax Director of Global Accounts. Karen was the US Treasury’s Deputy Assistant Secretary for Tax Policy from July 2007 to January 2009. She worked closely with the leadership of the Treasury Department during the financial crisis. She participated in the legislative process for the Economic Stimulus Act of 2008 and the Emergency Economic Stabilization Act (EESA) of 2008, and played a leadership role in the expedited issuance of important guidance projects directed at economic stabilization. She was co-leader of the Treasury Department’s promulgation of standards for the executive compensation requirements of EESA. She received the Treasury Distinguished Service Award in recognition of her contributions.
Among her other duties as Treasury’s Deputy Assistant Secretary for Tax Policy, Karen worked closely with the Internal Revenue Service to issue published guidance, particularly in the area of domestic and cross-border transactions. In addition to the important guidance that focused on economic stabilization during her tenure, the Office of Tax Policy and IRS issued a substantial amount of significant regulations, revenue rulings, revenue procedures, notices and other guidance.
Karen first served at the Treasury Department from 1997 to 2001, where she was Associate Tax Legislative Counsel. She was primarily responsible for matters relating to corporate taxation. From 2001 to 2007, Karen was a principal at Ernst & Young LLP and was co-leader of the National Tax Mergers and Acquisitions Group.
Karen is a member of the Executive Committee of the Tax Section of the New York State Bar Association and co-chair of the Corporations Committee. She is a former chair of the Corporations Committee of the Tax Section of the American Bar Association.
Marshall Gilinsky is a shareholder in the New York office of Anderson Kill & Olick P.C. and a member of the firm's Insurance Recovery Group.
Tim Gillis focuses his practice in the area of federal, state, and local taxation, with considerable work in the tax controversy and litigation areas.
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).
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.
A Partner with Giordani Swanger Ripp Phillips LLP, Leslie Giordani primarily represents high net worth individuals and family offices in the design, implementation, and administration of domestic and international trust, investment, and life insurance structures.
Eva is an Advisor at the Norwegian Ministry of Finance. Prior to this position, Ms. Gjerlaug was a member of Advokatfirmaet Haavind AS.
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.
Mr. Glad is a Manager at Gran Thornton, specializing in federal, state, and local tax and business matters. He is a former associate at Buchanan Ingersoll & Rooney PC, a certified public accountant, and a member of the Allegheny County Bar Association and the American and Pennsylvania Institutes of Certified Public Accountants.
Alan 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 APP 5133-2nd, Financial Statement Analysis: Quantitative Techniques Analyzing Liquidity, Profitability, and Asset Utilization, and APP 5134-2nd, Financial Statement Analysis: Quantitative Techniques Analyzing Solvency, Price Multiples, and Cash Flow. 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 Institutes of Certified Public Accountants. He serves on the editorial board of the Journal of Accountancy.
A Partner with White & Case, Brian Gleicher focuses on international tax issues with an emphasis on transfer pricing and tax treaty issues. He routinely represents multinational companies in transfer pricing matters, including advance pricing agreements, with the Internal Revenue Service and foreign tax authorities. He also advises taxpayers on proceedings before the US and foreign Competent Authorities on a broad range of issues, including double taxation, residency and permanent establishment questions.
Peter Glicklich is the Managing Partner of the Davies Ward Phillips & Vineberg LLP's New York office and a partner in its Taxation practice. For over 25 years, he has counseled North American and foreign-based multinationals and other institutions on their international and corporate tax concerns.
Peter concentrates his practice in the taxation of corporate and international transactions. He advises public and closely held corporations and REITs in connection with their mergers and acquisitions, cross-border financings, restructurings, reorganizations, spinoffs and intercompany pricing. Peter has advised entities in diverse fields, including real estate, infrastructure, finance, retail, manufacturing, mining, biotechnology, service software, transportation, telecommunications, beverages and pharmaceuticals.
He has worked with institutional investors, private equity, hedge and venture capital funds, foreign governments, pension plans, Fortune 50 companies, investment banks, commodities and securities dealers, insurance companies, and others. Peter also arbitrates tax-related contract disputes arising in connection with M&A and other transactions and handles tax controversies.
J.D., Harvard Law School (1981) cum laude
B.A., University of Wisconsin- Madison (1977) highest honors
Bloomberg BNA Tax Management Portfolios:
6740 T.M., U.S. Taxation of International Shipping and Air Transport Activities
Jeff Glickman is the partner-in-charge of Habif, Arogeti & Wynne, LLP’s State & Local Tax (SALT) practice. He has over 15 years of SALT consulting experience, assisting domestic and international clients in all industries with multistate tax issues, including income/franchise, sales/use, real estate transfer and recording, withholding, and other state and local taxes. Jeff’s practice focuses on transactional matters for corporations and pass-through entities, and he has extensive experience structuring business transactions and operations to minimize multistate tax liabilities, performing SALT due diligence and nexus reviews, and advising companies on the SALT implications of mergers, acquisitions, joint ventures, internal restructurings, technology outsourcing arrangements, and general business operations.
Charles Goddard is a partner in specialist corporate tax practice, Rosetta Tax LLP. A solicitor with more than 15 years' experience, he advises on all U.K. corporate taxes on a broad range of commercial and business contexts. He has extensive experience advising U.K. and international clients on mergers and acquisitions work, restructurings, real estate transactions including joint ventures, real estate finance, finance leasing, Islamic finance and structured finance transactions.
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.
Howard Goldberg is a partner with Pepper Hamilton LLP in the firm’s Tax Group. Mr. Goldberg focuses on tax planning for domestic and international transactions. His practice includes advising on mergers, acquisitions, reorganizations, dispositions, private equity transactions, capital markets transactions and restructurings in and out of bankruptcy.
Sandy Goldberg is a National Tax Advisor of Couzin Taylor LLP (a Canadian nationanl law firm allied with Ernst & Young LLP) focusing on transfer pricing. Sandy plays a national role in assisting multinational clients with controversy issues, APAs, competent authority and global documentation.
Of Counsel at the law firm of Roberts & Holland LLP, Sanford H. Goldberg, for more than 40 years, has been involved in every major area of international taxation from structuring mergers and acquisitions, to negotiating dispositions and planning cross-border transactions. He has worked with U.S. and foreign-based multinationals to resolve IRS controversies related to their domestic and international operations, including transfer pricing of goods, services, and intangibles. He is 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. He 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. He has been retained in takeover battles between major public companies to negotiate the employment contract of a new CEO. Past President of the USA branch of the International Fiscal Association and Vice President of its worldwide parent, he is also an elected member of the International Academy of Estate and Trust Law and the Society of Trust and Estate Practitioners. He edits the International Tax sections of the Journal of Taxation and the Canadian Tax Journal. He has taught at the NYU Masters in Taxation Program, and is on advisory boards at Florida Law School and Fordham University. A Fellow of the American College of Tax Counsel, he is also named in The Best Lawyers in America.
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 L. Goldman is senior counsel in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office. He focuses his practice on federal and state tax controversy matters, including both administrative representation and litigation. His practice has emphasized appellate litigation, and he has argued more than 50 cases in courts of appeals, including federal circuit courts, state supreme courts, and the U.S. Supreme Court.
In the federal tax area, Mr. Goldman has handled a wide range of corporate issues, including valuation issues. He has also done a substantial amount of work in the consolidated return area and was chairman of the Committee on Affiliated and Related Corporations of the American Bar Association Section of Taxation.
In the state tax area, Mr. Goldman has worked extensively on unitary tax issues, including the taxation of payments from unitary subsidiaries and the state tax implications of the federal tax provisions applicable to multi‑corporate groups. Mr. Goldman worked on both the ASARCO and Woolworth cases in the Supreme Court of the United States and argued the Woolworth case before the Court.
Stuart J. Goldring is a partner in the Weil, Gotshal & Manges LLP’s global Tax practice and a nationally recognized authority on federal income tax matters involving financially troubled companies. He has extensive experience in advising debtors, creditors, potential acquirers, and investors in troubled companies, both within and outside of the bankruptcy context. Mr. Goldring also regularly advises on the structuring of acquisitions, dispositions, and other transactions involving corporations and multi-corporate groups.
Bloomberg BNA Tax Management Portfolios:
Michael G. Goldstein, executive vice president of The Gottlieb Organization and president of its Corporate Strategies Group, has over 42 years of experience in the legal profession as well as the life insurance and retirement planning industry and is a national authority on executive compensation, taxation, estate planning and corporate law.
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.
Sharon Goldzweig is Associate Counsel of Consolidated Edison where she is the chief employee benefits counsel responsible for all union and non-union employee benefit matters.
Todd D. Golub; New York University School of Law (LL.M. [Taxation]) (1994); Indiana University (B.S.) (1989); Indiana University (J.D. [cum laude]) (1992); member of the Chicago Bar Association, Former Chairman and Vice-Chairman, Corporate Tax Subcommittee; American Bar Association, Section on Taxation; Chicago Bar Association, Federal Tax Committee; American Bar Association, Subcommittee on At-Risk Rules and Passive Activity Losses; Mr. Golub currently is a Partner with Baker & McKenzie LLP and his practice focuses on federal, international and state income tax planning matters for complex transactions and entities.
Silke Golz is a Senior Manager Transfer Pricing at PricewaterhouseCoopers in Cologne. Prior to joining PWC, she was a Director of Transfer Pricing at Deloitte & Touche GmbH and also a member of the Transfer Pricing team at ThyssenKrupp AG.
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 is the president of BenefitsPuertoRico.com LLC. He has over twenty years’ experience as a tax, employee benefits, and executive compensation attorney both in Puerto Rico and the United States, and was previously The Home Depot’s in-house counsel for tax, benefits & compensation at the company’s headquarters in Atlanta, Georgia.
Max A. Goodman is special counsel in the New York office of Milbank, Tweed, Hadley & McCloy and a member of the firm’s Tax Group. Mr. Goodman’s practice focuses on the tax aspects of bankruptcies and out-of-court financial restructurings as well as domestic and cross-border mergers and acquisitions (both public and private). He also has significant experience advising on tax issues relating to debt and equity offerings and lending transactions.
Jordan Goodman co-chairs Howrood Marcus & Berk’s State and Local Tax (SALT) Group. Jordan resolves state and local tax controversies for multistate and multinational corporations, including Fortune 1000 clients with complex operations, in industries such as manufacturing, retail, telecommunications, utilities and energy.
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.
Richard A. Gordon is a former tax principal, Washington International Tax Group, Deloitte Tax LLP. He was also a tax partner, Director of International Specialty at Arthur Andersen; Deputy Chief of Staff and International Tax Counsel, Joint Committee on Taxation, United States Congress; Special Counsel for International Taxation, Internal Revenue Service; and Assistant to the Commissioner of Internal Revenue Service. Prior to his work at the IRS, Mr. Gordon was an Associate at White & Case; and Attorney-Advisor to the Office of International Tax Counsel, Office of Assistant Secretary of the Treasury (Tax Policy); an Attorney-Advisor to the Legislation and Regulations Division of the Office of the Chief Counsel, Internal Revenue Service and an Associate at Reynolds, Richards, LaVenture, Hadley & Davis in New York.
Prior to retiring to private practice, Murray Gordon, Esq., spent more than 16 years as an Executive Director at Ernst & Young LLP, in Chicago. Mr. Gordon is a member of the Illinois Bar, and a Certified Public Accountant. He is a frequent lecturer on domestic and international corporate taxation, and member of the World Trade Institute Tax Advisory Panel.
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.
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.
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.
Ron is a partner in Hudson Cook’s Chattanooga, TN office. He focuses his practice primarily on consumer financial services and regulatory compliance, as well as taxation law involving tax-exempt organizations. He authored an 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” Tax Law Journal, Summer 1987. He is a frequent guest speaker and workshop presenter to national industry groups. Mr. Gorsline is AV rated by Martindale Hubbell. He also regularly advises financial institutions regarding open-end and closed-end credit, prepaid cards, electronic payments (ACH transactions) under NACHA - The Electronic Payments Association, federal consumer protection and privacy law and regulations, including the Federal Arbitration Act, Federal Equal Credit Opportunity Act (Regulation B), Electronic Fund Transfer Act (Regulation E), Truth-in-Lending Act (Regulation M and Z), Gramm-Leach-Bliley Act (Regulation P), Fair Credit Reporting Act, Fair and Accurate Credit Transactions Act (Regulation V), Fair Debt Collection Practices Act, the Bank Secrecy Act, USA Patriot Act and Servicemembers Civil Relief Act; Electronic Signatures in Global and National Commerce Act, and the Dodd-Frank Act.
Diane Goulder Cohen is a Partner with The Wagner Law Group where she is responsible for assisting both privately held and publicly traded clients with the broad spectrum of employee benefits issues relating to qualified retirement plans, nonqualified deferred compensation, health and welfare plans, regarding plan design, compliance counseling and fiduciary issues. She has particular expertise in representing clients before governmental agencies including the Internal Revenue Service, Department of Labor, and Pension Benefit Guaranty Corporation and in correcting qualified plan issues through the various national programs available for resolution of such matters. She assists financial institutions and pension professionals in complying with the complex regulatory environment applicable to the employee benefits area.
Bruno Gouthière has been a partner with CMS Bureau Francis Lefebvre, international tax department, since 1989. Previously, he was Chief of Staff, International Tax Relations, Tax Policy Department, Ministry of Finance. He is the author of reference books in international tax law, such as “Les Impôts dans les affaires internationales”, “Les Holdings”, “The International Guide to Holding Companies” (IBFD, co-editor), co-author of various books on “Wealth” (Memento du Patrimoine), “Civil Companies” (Memento Sociétés Civiles), Groups of Companies (Memento Groupes), etc., and of numerous articles in French and foreign legal, tax, and financial reviews. He is notably a member of the Transfer Pricing Advisory Board of the Tax Management International Journaland a member of various associations of tax practitioners such as the International Fiscal Association (“IFA”). He is Vice President of the European Fiscal Confederation (“CFE”).
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.
Glenn joined Applegate & Thorne-Thomsen in 2001. He concentrates his practice on issues related to the development of real estate with the low-income housing tax credit, the historic rehabilitation tax credit, the new markets tax credit, the tax credit for investment in alternative energy property, as well as the Illinois affordable housing tax credit. Glenn also has significant experience in addressing issues related to the taxation of partnerships and LLCs and the taxation of not-for-profit organizations. He represents syndicators, developers, investors and nonprofit organizations in structuring tax-advantaged transactions.
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.
A former member of McDermott Will and Emory, now serving as Senior Counsel in retired status, Mr. Granados is member of the District of Columbia Bar. He is also the past Chairman of the Legislative and Regulatory Advisory Committee at the ESOP Association.
Alan Granwell has practiced in the area of international taxation for over 40 years. He is of counsel to Sharp Partners PA, resident in their Washington, DC office. Mr. Granwell’s practice encompasses representing multinational corporations on cross-border planning, to include acquisitions, dispositions and business restructurings, IP migrations, services arrangements, repatriation planning, international insurance, international transportation, cross-border leasing, transfer pricing and the use of bilateral tax treaties. He also advises high-net-worth individuals on cross-border tax planning and structuring, to include foreign persons becoming U.S. persons and U.S. persons moving offshore or expatriating.
In the past few years, Mr. Granwell has become active in advising investors from emerging countries engaged in cross-border transactions involving the United States and Europe and in advising financial institutions and their clients on international tax enforcement initiatives, with special emphasis on the Foreign Account Tax Compliance Act and the U.S. Department of Justice Program for Swiss Banks.
Mr. Granwell also conducts an active administrative practice, regularly representing clients before the Internal Revenue Service and the US Treasury Department (including negotiating advance pricing agreements, conducting competent authority proceedings, advising taxpayers on voluntary disclosures, assisting clients in obtaining regulatory changes and tax rulings and advising clients on tax legislation matters).
From 1981 through 1984, Mr. Granwell was the International Tax Counsel and Director, Office of International Tax Affairs at the US Department of the Treasury. In that capacity, Mr. Granwell was the senior international tax advisor at the Treasury Department and was responsible for advising the Assistant Secretary for Tax Policy on legislation, regulations and administrative matters involving international taxation and directing the US tax treaty program.
Mr. Granwell has written numerous articles and has been a frequent lecturer on international tax matters globally.
LL.M., New York University School of Law (1976)
LL.M., Taxation, Boston University School of Law (1969)
J.D., Boston University School of Law (1968)
A.B., Middlebury College (1965)
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 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.
Robin L. Greenhouse is a partner in the law firm of McDermott Will & Emery LLP based in the Firm's Washington, D.C., office and a member of the Firm’s Tax Controversy Practice. U.S News and Best Lawyers named McDermott “Tax Litigation Firm of the Year” for 2014.
A Partner with PricewaterhouseCoopers in Autria, Herbert Greinecker has 24 years experience as an auditor and tax consultant. He is Head of Transfer Pricing at PwC. He is further specialized in advising companies in the field of corporate tax planning and international tax law.
Mark has been providing Davis & Harman LLP clients with expertise in taxation and insurance law since 1988. He specializes in the federal income tax treatment of life insurance and annuity contracts. His practice area encompasses the federal tax treatment of annuity contracts issued as nonqualified annuities, as well as in connection with IRAs, section 403(b) arrangements, qualified retirement plans and structured settlement arrangements. His work with life insurance contracts includes modified endowment contracts, corporate-owned life insurance contracts, and split-dollar life insurance arrangements.
Edward Griffith, Jr. is a former partner in the law firm of Phillips Lytle LLP. He aslo 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 and was a member of the faculty of the School of Law, S.U.N.Y. at Buffalo.
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.
A Partner with Bradley Arant Boult Cummings LLP, Chris Grissom practices primarily in the areas of state and local tax planning, LLCs, federal and state tax disputes, and state and local tax and non-tax incentives. Through his tax controversy, planning and incentives work, he deals with a wide variety of industries, including pulp and paper, software technology, automotive, finance, telecommunications, and textile manufacturers. In his tax practice, Chris regularly counsels many of the Fortune 500 on Alabama tax matters. He also conducts multi-state entity studies for a wide array of planning strategies.
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.
Don Griswold is a Tax Group partner in Crowell & Moring's Washington, D.C. office. He serves as a trusted counselor to corporate tax executives regarding state and local tax issues. Don's record of success litigating and settling tough tax controversies includes obtaining tens of millions of dollars in state tax refunds based on novel legal and constitutional issues and achieving even larger reductions of tax assessments. He represents Fortune 500 companies before administrative agencies, state and federal courts, and legislative bodies around the country – but achieves most of his greatest successes for clients in confidential negotiated settlements far away from the media spotlight. His advice is particularly valued by clients seeking to reevaluate and improve the quality and viability of their forward-looking state tax planning.
A recognized authority on tax-related constitutional issues, Don is an adjunct professor at Georgetown University Law Center. Respected for his thought leadership in the field of state and local tax, Don is frequently invited to speak on a wide variety of state tax topics at conferences around the country, including those sponsored by the Council on State Taxation and Tax Executives Institute. He serves on the advisory boards of several state tax organizations, including BNA Multistate Tax Advisory Board, Hartman State Tax Forum, and the Maryland Comptroller's Business Advisory Council.
Prior to joining Crowell & Moring, Don served as KPMG's national partner-in-charge of State Tax Technical Services, as an in-house tax attorney with a large financial institution, and was a partner at another nationally known law firm.
J.D., Boston University School of Law (1983)
B.A., Economics, University of Chicago (1979) honors
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, 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.
A Shareholder at Polsinelli, Virginia enjoys helping others which was a significant contributing factor to her decision to dedicate her career to counseling tax-exempt organizations. She advises clients on legal compliance issues and planning opportunities to more effectively advance their missions. She counsels organizations on qualification for tax-exempt status, permissible activities, joint venturing, governance and best practices, unrelated business activities, formation of affiliated and related entities, and political and lobbying matters. The clients she serves include public charities, private foundations, educational organizations, universities, hospitals and other health care organizations, trade associations, social welfare entities, and social clubs.
Terri Grosselin has been an Executive Director at Enrst & Young for more than 13 years. Prior to joining Ernst & Young, Ms. Grosselin was a Senior Manager with PricewaterhouseCoopers in their Latin Amarica Tax Practice.
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 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 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).
A Partner with Deloitte in Norway, Petter Gruner’s expertise lies in tax for medium-sized companies, as well as tax advice for major international companies, restructurings and transfer pricing. He is a recognized expert in international tax law.
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 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.
Andrew is a member of the Wealth Planning practice group at Withers Bergman LLP and advises on international and domestic tax, trust and estate planning matters. This includes advice concerning inbound and outbound US investment, international and domestic trust planning issues and international and domestic estate planning for high net worth families. Andrew also has experience advising fund principals on carried interest planning and advising US citizens and long-term green card holders of the tax consequences of expatriation.
Carol Haecker is a Firm Director in Deloitte Tax LLP’s Washington International Tax Services and International Tax Compliance Practices. Prior to joining Deloitte in May 2002, Carol was a principal with Arthur Andersen. Carol spent 20 years in Andersen’s Chicago office prior to moving to its Office of Federal Tax Services in Washington D.C. in 2001. Carol has 33 years of experience in international tax and advises multinational clients on primarily outbound areas of international taxation with an emphasis on earnings and profits (E&P), controlled foreign corporations, subpart F, passive foreign investment companies, source and character of income, expense allocation and apportionment, foreign tax credits and foreign currency. In addition, Carol advises clients on international tax compliance and reporting issues.
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.
Mr. Hakimian is a manager in the National Multistate Tax Services practice of Deloitte Tax LLP where he specializes in providing multistate credits & incentives consultation services. He focuses on state tax refund reviews for clients, with an emphasis on credits & incentives and income/franchise tax refund opportunities. Mr. Hakimian also assists clients with exploring alternative site locations with respect to various cost considerations, including but not limited to negotiating, securing, and implementing comprehensive discretionary economic development incentives packages. He is a member of the New York State Bar.
Ernst & Young LLP, Houston
Dean is a Real Estate Tax Partner in the Washington, DC office of Deloitte Tax LLP.
Russell Hall is a Senior Consultant at Towers Watson. He is a member of the New York State Bar, and a member of the Retirement Security Committee, ERISA Industry Committee and Tax Law Section of the American Bar Association.
A partner and co-chair of the Personal Representation Department, Alan Halperin counsels clients on a broad range of issues including estate planning and related tax work, estate and trust administration, tax and succession planning for family corporations and partnerships and charitable giving.
Alan works closely with a variety of clients, including entrepreneurs, corporate executives, investment bankers, real estate developers, family offices and philanthropists to help them identify their objectives and provide creative and pragmatic solutions designed to meet their specific goals.
Alan was selected by Chambers USA 2006-2014 as one of the leading lawyers for Wealth Management and by The Best Lawyers in America in Trusts & Estates. Most recently, in the U.S. News & World Report/Best Lawyers rankings for "Best Law Firms" it was noted that "Paul, Weiss's Alan Halperin is truly one of the best in the field."
Alan is an adjunct professor at New York University School of Law where he has taught Advanced Estate and Gift Taxation and Income Taxation of Trusts and Estates. He has lectured extensively on estate planning subjects, including at the Heckerling Institute, and has written articles that have appeared in publications such as Trusts & Estates, Estate Planning, Tax Management Estates, Gifts and Trusts Journal, Tax Management Memorandum and New York Law Journal. Alan co-authored a chapter in The International Comparative Legal Guide to: Private Client in each of 2012, 2013 and 2014, published by Global Legal Group, which addresses various tax planning questions for individuals residing in the United States, and for those planning to establish U.S. residency.
In addition, Alan is a Fellow of the American College of Trust and Estate Counsel. He serves as co-chair of the Estate and Gift Taxation Committee of the Tax Section of the New York State Bar. He is also on the advisory board for the Tax Management, Estates, Gifts and Trusts Journal and is the former chair of the Trusts, Estates and Surrogate's Court Committee for the Association of the Bar of the City of New York and a current team member of that Association's Committee on Estate and Gift Tax. He serves on the tax panel for the United Jewish Appeal − Federation of Jewish Philanthropies of New York, Inc.
LL.M., New York University School of Law (1991)
J.D., Columbia Law School (1985)
B.S.E., University of Pennsylvania (1982)
Irwin Halpern is a Tax Director in the Washington International Tax Group at Deloitte Tax LLP. Prior to joining Deloitte in 2001, he was a Senior Technical Reviewer/Attorney-Advisor, Office of Associate Chief Counsel (International) with the Internal Revenue Service. From 1989-1991, Mr. Halpern was an Attorney-Advisor to the Honorable Jules G. Körner III, United States Tax Court. He is a frequent author and speaker on international tax issues.
Thomas Hamilton; PhD, CRE, FRICS, is associate professor of real estate at the University of St. Thomas-Minnesota College of Business in St. Paul, MN. He received an MS in Real Estate and a PhD in Urban Land Economics from the University of Wisconsin-Madison. He also received an MS in Finance from the University of Wyoming. Professor Hamilton has published several articles on property tax assessment issues, contributes to BNA Tax & Accounting's Real Estate Journal and consults regularly with energy and telecommunication companies.
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 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.
Arnold Handler is a tax attorney with over four decades of comprehensive tax experience, including international and corporate/partnership taxation, M&A, FX and financial products, audit & appeals, strategic tax planning, and weighing risks/rewards. Arnold Handler is currently writing and teaching on taxation.
David A. Handler is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP. David is a fellow of the American College of Trust and Estate Counsel (ACTEC), a member of the NAEPC Estate Planning Hall of Fame as an Accredited Estate Planner (Distinguished), and a member of the professional advisory committees of several non-profit organizations, including the Chicago Community Trust, The Art Institute of Chicago, The Goodman Theatre and WTTW11/98.7WFMT (Chicago public broadcasting stations).
Gordon Hands is a managing director of CUFTanalytics, a transfer pricing consulting firm specializing in intercompany financial transactions, based in Calgary.
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 Hannes is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C., office. Mr. Hannes has been recognized in the Legal 500; named “Best of the Best” tax advisors for transfer pricing in surveys by Euromoney; listed in Woodward/White's The Best Lawyers in America in the specialty of Tax Law and Litigation and Controversy-Tax Law, recognized in The International Who’s Who of Corporate Tax Lawyers and The International Who's Who of Business Lawyers; and U.S. News has included Mr. Hannes in its best list for the Tax Law category.
Mr. Hannes focuses his practice on advising U.S. and foreign based multinational corporations on developing their cross-border transactions, as well as representing multinationals in tax controversies. He is nationally recognized for, in particular, creating and defending structures and contractual arrangements that involve intra-group transactions and prices for intellectual property, goods and services. Mr. Hannes has dealt with companies in, among other industries, including automotive; heavy machinery; pharmaceuticals and chemicals; computer and electronics; research, technical and other services; and consumer goods, such as beverages and photo equipment. He works on matters at IRS Audit, Appeals, Competent Authority and the Advance Pricing Agreement office.
Kathy Hanson, Esq. is an editor for Estates, Gifts and Trusts at BNA Tax & Accounting, and a contributing editor for the Weekly Report.
Sunil P. Hansraj, is a Fellow of the Institute of Chartered Accountants of India. He is the Joint Managing Partner at Chandabhoy & Jassoobhoy, Chartered Accountants in Mumbai and has experience of over 24 years in various areas of professional practice. Mr. Hansraj heads the Management Advisory practice of the Firm which offers consultancy on various business and commercial matters, including valuations and business acquisitions, due diligence reviews, foreign investments into and out of India including entry strategies, corporate finance and capital issues, joint ventures and overall business strategies. Mr. Hansraj’s expertise and experience also includes extensive experience in matters relating to domestic and international tax including corporate tax planning and transfer pricing.
Bertrand M. Harding, Jr. is a tax attorney who operates his own law firm in Alexandria, VA, specializing in tax issues facing colleges and universities. After graduation from George Washington University law school in 1975, he clerked for a Judge on the U.S. Tax Court. He joined the international law firm of Baker & McKenzie in 1977 and was elected to partner in 1984. He left Baker & McKenzie in 1996 to establish his own law firm.
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 is Charles F. Curtiss Distinguished Professor in Agriculture and Emeritus Professor of Economics at Iowa State University, Ames, Iowa. He is a member of the Iowa Bar. Dr. Harl was Director of the Center for International Agricultural Finance from 1990 through 2004. His major fields of law interest include estate planning and taxation, business planning and agricultural law.
Carol A. Harrington is a partner in the law firm of McDermott Will & Emery LLP, resident in the Firm’s Chicago office, where she heads the Firm’s Private Client Practice Group. She advises clients on a variety of matters, including estate, gift and generation-skipping tax issues, closely-held businesses and succession planning, family office structures and issues, private trust companies, private foundations, trust and estate administration, and contested trust and tax matters.
Mr. Harris is a Partner with Harris Winick Harris LLP. His practice is primarily devoted to advising corporations (public and privately held), partnerships and individuals on federal and state tax controversies and transactional tax planning matters. Ken’s controversy practice involves representation of corporations, individuals and trusts and estates in every phase of the administrative and judicial tax controversy process, with particular focus on assisting clients in formulating audit strategies and effectively dealing with the IRS and other taxing authorities, including preparing responses to, and where appropriate, contesting IDRs and administrative summonses, requesting field service, technical advice and private letter rulings, and advocating and negotiating for clients before IRS Appeals. Ken has also been engaged on numerous occasions to provide consulting and expert witness services in tax-related litigation matters.
After serving an appellate clerkship and engaging in practice at other firms in the New York area, Mr. Harris joined McLaughlin & Stern as co-chair of the Trusts & Estates Department in 2000. He is currently a partner with the firm and his practice relates primarily to estate planning, the administration of estates and trusts, and the resolution of controversies in the Surrogate’s Court.
Mr. Harris is also an Adjunct Professor of Law at New York University, where he teaches Estate Planning in the Graduate Tax Law Program. He has chaired various committees of the Tax Section and the Real Property, Probate & Trust Law Section of the American Bar Association. He is a Fellow of the American College of Tax Counsel and a Fellow and former Regent of the American College of Trust and Estate Counsel, where he is a past Chair of its Committee on Fiduciary Income Taxes. He is a member of the American Law Institute and the Estates, Gifts and Trusts Advisory Board of Tax Management, Inc., a former director of the New York City Estate Planning Council, and a member of the Channel 13 Professional Advisors Board, the Anti-Defamation League Planned Giving Advisory Board, the Rockefeller University Committee on Trust and Estate Gift Plans, and the Princeton University Planned Giving Advisory Committee, and Co-Chair of the Simon Wiesenthal - New York Tolerance Center Professional Advisory Board, and the Museum of Art and Design Professional Advisory Committee.
LL.M., New York University School of Law
J.D., New York University School of Law (1977)
Princeton University (1974)
Steven D. Harris is a member of KPMG LLP's global transfer pricing services practice and is a principal with the firm's New York and Washington, D.C., offices.
Dr. Julie Harrison is a senior lecturer in the Department of Accounting and Finance at the University of Auckland Business School. She obtained her PhD in 2008. Prior to joining the University, Julie worked as a tax consultant at Ernst & Young and Deloitte. She specialised in international tax and transfer pricing. Julie has also worked as a corporate tax accountant and management accountant in New Zealand, Australia, and the United Kingdom. Her research interests include performance measurement, data envelopment analysis, revenue management, international tax, and transfer pricing.
Chris is a tax partner and co-head of the UK tax practice at the law firm of Allen and Overy in London. Chris advises on bank taxation, tax related financing transactions (including securitizations and capital market issues) and the taxation aspects of corporate transactions (including mergers, acquisitions, joint ventures and reconstructions).' He works in the corporate tax department.
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.
Chip Harter is a principal in the PricewaterhouseCoopers LLP Washington National Tax Practice. His practice focuses on advising multinational corporations and financial institutions on international tax planning and on tax issues arising with respect to financing transactions and financial instruments. As a senior technical review partner within PwC's national tax office, he participates in the review of the tax provisions of many financial institutions and multinational corporations. Mr. Harter joined PricewaterhouseCoopers in 1999 after having practiced tax law with Baker & McKenzie for 18 years. From 1989 through 1994, he was an Adjunct Professor of Taxation in the Graduate Tax Program of IIT Chicago-Kent College of Law.
Mr. Harter is a past Chair of the Financial Transactions Committee of the American Bar Association Section of Taxation. His recent publications include: "The Devil is in the Details: Problems, Solutions and Policy Recommendations with Respect to Currency Translation, Transactions and Hedging," Vol. 89, No. 3 Taxes, p. 199 (March 2011) (with John D. McDonald, Ira G. Kawaller, and Jeffry P. Maydew); "Inherently Hedgeable: Hedging Foreign Currency Exposures Arising From Branch Operations of a CFC," Vol. 37, No. 5 International Tax Journal, p. 11 (Sept. - Oct. 2011) (with Rebecca Lee and David Shapiro); and "Hedges of Foreign Currency Risk Associated with Debt Instruments Held as Capital Assets," Vol. 36, No. 6 International Tax Journal, p. 5 (Nov. - Dec. 2010) (with Michael J. Harper).
J.D., University of Chicago Law School (1980)
B.A., Harvard College (1977) magna cum laude
Bloomberg BNA Tax Management Portfolios:
189 T.M., U.S. Taxation of Notional Principal Contracts (co-author)
187 T.M., Taxation of Non-Equity Derivatives (co-author)
An Attorney with the IRS Office of Chief Counsel (Procedure & Administration), Washington, DC, James is former Of Counsel at Thompson Hine, LLP and a former Sr. Manager, National Tax Controversy and Risk Management Services Group at Ernst & Young, LLP. Additionally, Mr. Hartford is aformer associate at PricewaterhouseCoopers, LLP and judicial clerk for Connecticut Appellate Court for the Honorable Judges Paul M. Foti and Barry R. Schaller. He is a member of the American Bar Association Tax Section, former vice-chair—Administrative Practice Committee and co-author of articles on IRS practice and procedure issues. James is a frequent speaker and commentator on IRS administrative procedure/litigation topics. He is admitted to practice law in Pennsylvania, the District of Columbia, and before the U.S. Tax Court.
Lonie A. Hassel is a principal and co-chair of Groom's Plan Funding and Restructuring Group. She focuses on employee benefits issues in corporate transactions and bankruptcy, including advice on funding, minimum funding waivers, plan termination and negotiations with the Pension Benefit Guaranty Corporation (PBGC). She has represented plan sponsors, in and out of bankruptcy, in devising, negotiating, and implementing changes to employee benefit plans, including plan termination. Her practice also includes benefit claim and fiduciary breach litigation, as well as litigation involving plan termination and multiemployer plan issues. She advises plan sponsors and ERISA-covered and public pension and welfare benefit plans on fiduciary issues.
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.
Michael Hauswirth is a Tax director in PwC's national M&A tax practice in Washington, DC. His practice focuses on all aspects of partnership taxation. In the past, he has also worked on tax aspects of private equity and securitization transactions and tax controversy matters.
Brent Hawkins is partner with Bennett Tueller Johnson & Deere in Salt Lake City. His areas of specialization include: Securities and private placements; Joint ventures, technology licensing, and other strategic alliances; Mergers and acquisitions; Venture capital transactions; Recapitalizations, rollups and consolidations; Funds and fund formation; Commercial loans and other financings; Executive compensation; Corporate governance
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 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 co-founded the firm of Dean & Heimos LLC in 1995 immediately after graduating law school, and since has continued with the firms of Mullin Dean & Heimos LLP, GTEC LLP, and currently as Michael A. Heimos P.C. His concentration is in counseling non-U.S. citizens anticipating U.S. temporary residency or immigration, and investing in U.S. properties and enterprises, as well as vice versa relating to U.S. citizens' outbound interests. Experience assisting these clients includes a variety of matters beyond crafting estate plans - such as counseling family offices on risk management, creating captive insurance programs and using other techniques that augment business efficiencies, interacting with financial institutions on tax and regulatory compliance, and establishing international charities.
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.
Marc Heller joined the Daily Tax Report in August 2012 after a 22-year career in daily newspapers. A native New Yorker, He was previously Washington correspondent for the Watertown Daily Times in New York and a local reporter in upstate New York. He holds a bachelor’s degree in English from the State University of New York at Oswego and a master’s degree in journalism from the Columbia University Graduate School of Journalism.
Walter Hellerstein joined the Georgia Law faculty in 1978 and was named the Francis Shackelford Distinguished Professor in Taxation Law during 1999 and a UGA Distinguished Research Professor in 2011. He teaches in the areas of state and local taxation, international taxation and federal income taxation.
Widely regarded as the nation's leading academic authority on state and local taxation, Hellerstein has devoted most of his professional life to the study and practice of state and local taxation. He is co-author, with his late father and John Swain, of the leading treatise on state taxation, State Taxation vols. I & II 3d ed. (Thomson Reuters 2015 rev.) (with tri-annual updates), and of the leading casebook on state and local taxation, State and Local Taxation, 10th ed. (West, 2014) (with Stark, Swain & Youngman). He is also co-author with Arthur Cockfield et al. of Taxing Global Digital Commerce (Kluwer Law International, 2013). In addition, he has written numerous law review articles on state taxation that have appeared in the Cornell Law Review, the Michigan Law Review, the Minnesota Law Review, The University of Chicago Law Review, the Virginia Law Review, The Supreme Court Review, Tax Lawyer, the Journal of Taxation, the National Tax Journal, the Tax Law Review, Tax Notes, State Tax Notes and other journals. Hellerstein's work is regularly cited by the U.S. Supreme Court and by state courts throughout the nation.
Hellerstein has also practiced extensively in the state tax field. He has been involved in numerous state tax cases before the U.S. Supreme Court, having successfully argued on behalf of taxpayers in both Hunt-Wesson, Inc. v. Franchise Tax Bd., 528 U.S. 458 (2000) and Allied-Signal, Inc. v. Director, Div. of Taxation, 504 U.S. 768 (1992). He has also been deeply involved in international cross-border tax issues, particularly with regard to consumption taxes. Hellerstein is an academic adviser to the Organisation for Economic Co-operation and Development (Committee on Fiscal Affairs, Working Party No. 9) on issues involving cross-border consumption taxation, and he is a member of the Working Party's Technical Advisory Group that is developing guidelines for the taxation of cross border supplies of services and intangibles. He has consulted with the United Nations and the World Trade Organization on e-commerce issues and has lectured at the European Tax College in Leuven, Belgium, and in Tilburg, The Netherlands; the International Bureau of Fiscal Documentation in Amsterdam, The Netherlands; and the University of Lyon (III) in Lyon, France.
Before joining the Georgia Law faculty, Hellerstein was a judicial clerk for Judge Henry J. Friendly of the U.S. Court of Appeals for the 2nd Circuit, served in the Honors Program of the Air Force General Counsel's Office, practiced law at Covington & Burling in Washington, D.C., and taught at the University of Chicago Law School. He formerly was associated with Morrison & Foerster (1986-96), Sutherland, Asbill & Brennan (1996-98, 2004-08) and KPMG (1999-2004). He is a member of the American Law Institute and the District of Columbia, Illinois and New York bars.
J.D., University of Chicago (1970)
A.B., Harvard University (1967)
Bloomberg BNA Tax Management Portfolios:
1400 T.M., Federal Constitutional Limitations on State Taxation (author)
1190 T.M., State Taxation of Corporate Income From Intangibles (author)
Lori A. Hellkamp is an associate with Jones Day in its Washington, DC office and a contributor to BNA Tax & Accounting's Tax Management Memorandum.
Michelle M. Henkel, JD, is a tax controversy partner in the Atlanta office of Alston & Bird LLP. She represents taxpayers at all stages of the tax disputes including audit, administrative appeals, mediation, trial and appellate litigation. Henkel has participated in more than 100 cases in the IRS Appeals offices around the country and more than 40 cases in the U.S. The author expresses her appreciation for the contributions of Terence J. Greene, a tax partner at Alston & Bird, in the preparation of this article.
Prior to her death in 2011, Nell Hennessy was an attorney, 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. In private law practice, she was a partner with Willkie, Farr & Gallagher.
Professor Peter Henning joined the faculty of Wayne State University in 1994 as an associate professor and was promoted to professor of law in 2002. He graduated magna cum laude in 1985 from Georgetown University Law Center, where he served as a notes and comments editor on the Georgetown Law Journal. After graduation, he taught in the College of Business Administration at Loyola Marymount University and then clerked for Chief Judge Murray M. Schwartz of the U.S. District Court for the District of Delaware. After clerking, Professor Henning was until 1991 a senior attorney in the Division of Enforcement at the U.S. Securities & Exchange Commission, where he worked on cases involving insider trading, penny stock fraud, market manipulation and accounting irregularities. He then moved to the Criminal Division of the U.S. Department of Justice, where he worked in the Fraud Section on the investigation and prosecution of bank fraud. During this time he also published articles in the Kansas Law Review, St. Louis University Law Journal and American Criminal Law Review.
Dr. Hemantha Herath is a professor of Managerial Accounting at the Goodman School of Business. Previously, he was an assistant professor at University of Northern British Columbia and a consultant in the Oil and Gas Division of The World Bank, Washington D.C. He is a recipient of a Fulbright Scholarship.
Michael D. Herbert, Esq. is a State and Local Tax Partner in PricewaterhouseCoopers' San Francisco office. Michael 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. Michael is both an attorney and a certified public accountant.
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 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, 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 Hervey is a Partner with Dechert LLP specializing in Tax, Financial Services and Investment Management, Retirement Plans/ERISA/Tax, Investment Funds, Investment Funds. During the last 30 years, Richard Hervey’s practice has focused on the representation of mutual funds, closed-end funds, ETFs, business development companies, variable insurance funds and alternative investment funds, as well as their investment advisers and boards of directors/trustees. He has advised on structuring and developing new funds and products, disclosure, ongoing tax compliance and on the taxation of financial products.
John Herzfeld is a BNA staff correspondent for the Weekly Report.
A Partner with Kramer, Levin, Naftalis & Frankel, Barry Herzog focuses his practice on all aspects of federal income taxation.
Jerome M. Hesch is an attorney, professor, author and speaker on estate planning and income taxation. He is of counsel with Berger Singerman LLP in Miami, Florida and is the Director of the Notre Dame Tax & Estate Planning Institute.
Mr. Hesch spent several years working for the Internal Revenue Service Office of Chief Counsel in Washington, D.C. He was a law professor from 1975-1994 at the Albany Law School and the University of Miami School of Law. He is currently an adjunct professor of law at the University of Miami School of Law, Florida International University, Vanderbilt University, and Boston University. He is also a tax consultant for several law firms, including the Jeffrey M. Verdon Law Group in Newport Beach, California, and Oshins and Associates in Las Vegas, Nevada.
Mr. Hesch is a frequent lecturer on estate and tax planning topics, and has presented for the University of Miami Heckerling Institute on Estate Planning, the USC Gould School of Law Tax Institute, and the New York University School of Law Institute on Federal Taxation.
Mr. Hesch is the author of articles, tax management portfolios and books on estate planning and taxation, including a law school casebook.
B.A., University of Michigan
M.B.A., University of Michigan
J.D., University of Buffalo Law School
Jacqueline (Jackie) Hess is a corporate tax partner of Deloitte based in Zurich. She leads Deloitte's international tax practice and its tax-aligned supply chain practice in Switzerland. Jackie has extensive experience with the Swiss and international aspects of cross-border tax planning, particularly with Swiss location planning, tax holiday and ruling negotiations, and finance and IP structuring. As a dual U.S.-Swiss national, Certified Swiss Tax Expert, and lawyer admitted to practice in Washington, D.C. and Illinois, Jackie is uniquely qualified to work in Switzerland for U.S. multinationals with large Swiss operations and European headquarters. Jackie is a member of the Tax Chapter Board of the Swiss-American Chamber of Commerce, as well as the Swiss Advisory Board of the American Swiss Foundation. She is a regular lecturer on international tax subjects in Europe and the United States.
Lilo A. Hester, International Tax Services, member of Ernst & Young LLP's International Tax Services group in Washington, D.C. Her practice focuses on inbound tax matters, especially withholding and information reporting and tax treaty issues.
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.
Of Counsel at the law firm of Kirton McConkie, David A. Hildebrandt is a member of the firm's International section. He has more than 35 years of experience in the design, implementation, administration, and government regulation of domestic and international employee benefit programs, qualified and non-qualified private retirement plans, deferred compensation programs, insurance programs, and other cash and stock-based compensation and benefits programs.
Akil Hirani is the Head of Transactional Practice and Managing Partner of Majmudar & Co., International Lawyers in India (www.majmudarindia.com).
Georg Hirsch is a member of KPMG's global transfer pricing services practice and is a senior associate with KPMG LLP in McLean, VA.
A Partner with Dechert, who specializes in Tax, Real Estate Finance and Investing, Private Equity, Distressed Mergers and Acquisitions, Energy and Clean Technology, Michael Hirschfeld gives taxation advice and represents clients in planning to minimize tax burdens in corporate, international, partnership, real estate, workouts, and leasing matters. Mr. Hirschfeld is the immediate past Chair of the American Bar Association Section of Taxation, the nation’s largest organization of tax lawyers.
He is recognized as a leading tax lawyer both nationally and internationally in publications including the Best Lawyers in America, Who’s Who in America, The International Who’s Who of Business Lawyers, The International Who’s Who of Corporate Tax Lawyers and New York Super Lawyers.
Mr. Hirschfeld is a frequent lecturer on international, real estate and other tax related topics at virtually every major tax seminar in the United States, including on FATCA at many recent tax conferences. He has written more than 50 articles for The Journal of Taxation, The Journal of International Taxation, Taxes Magazine, Tax Times, Taxation for Accountants, The Real Estate Tax Digest, and The Canadian Tax Journal. He is also a frequent lecturer for, among others, the American Bar Association, the American Law Institute, the Association of the Bar of the City of New York, NYU, Practising Law Institute and the International Fiscal Association.
LL.M., Taxation, New York University School of Law (1980)
J.D., University of Pennsylvania Law School (1975) cum laude
B.E.E., The City College of New York (1972) summa cum laude
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 Hirsh is the Global Compliance Director for Citi’s Pension and Retirement Plans. Len coordinates compliance related matters for all pension and retirement plans Citi maintains throughout the regions worldwide, and advises those responsible for overseeing the management of those plans.
Wei Kee Ho is currently a director in a UBS Trustees Ltd. in Singapore. He was previously an associate in the Singapore office of Baker & McKenzie, where he advised both multinational and local clients on income tax and indirect tax matters. He also advised private banks, trust companies, and high-net-worth individuals in trust structuring, personal tax, and succession matters. Prior to working at Baker & McKenzie, Mr. Ho worked in the tax practice of a Big Four auditing firm and in the tax departments of various U.S.-listed multinational companies.
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, 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 Hoenig is a Tax partner in the New York office of Weil, Gotshal & Manges LLP. He has extensive experience in all areas of corporate taxation, including corporate mergers, acquisitions and dispositions, as well as corporate organizations, reorganizations and workouts. Mr. Hoenig's M&A experience has ranged from structuring and negotiating complex transactions, bankruptcies and work-outs, to internal corporate restructuring and planning in connection with the preservation and use of tax losses.
KPMG Washington National Tax office
James E. Holland, Jr. joined Cheiron in January 2010 as Chief Research Actuary. Jim has over three decades of professional, managerial and public service experience working on issues relating to retirement plans and welfare benefit plans. He was a long time official at the IRS before joining Cheiron.
John Hollas is the managing director of the Ceteris Western Canada Region, based in Calgary, as well as the firm's North American energy industry leader. Hollas is also a managing director of CUFTanalytics, a transfer pricing consulting firm specializing in intercompany financial transactions, based in Calgary.
A Tax Director at PricewaterhouseCoopers, Nadine Holovach has over ten years of experience specializing in partnership taxation as part of PwC’s Mergers and Acquisitions group in the National Tax Services office. She advises clients on the treatment of partnership transactions including the formation and termination of partnerships, acquisitions of partnership interests, and the redemption of partner’s interests.
Philip Holthouse serves as managing partner of Holthouse Carlin & Van Trigt LLP which he co-founded in 1991. HCVT has eight offices and over 350 employees in Southern California and Texas. He provides tax planning and tax consulting services for privately held businesses and high net-worth individuals primarily in the real estate, entertainment and service industries. He also consults on leasing and real estate transactions.
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.
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.
A Partner with Ivins, Phillips & Barker, Chartered, Carter provides tax advice and other guidance to domestic and foreign individuals and their closely held businesses. In addition to preparing wills and a wide variety of trusts, Carter has established family limited partnerships and limited liability companies and implemented the sale of family businesses to grantor and non-grantor trusts. He has administered estates, established private foundations, advised clients on pre- and post-nuptial agreements, provided post-mortem tax planning advice and represented taxpayers before the Internal Revenue Service in audits and appeals.
Carter is an Adjunct Professor, Graduate Tax Program, Georgetown University Law Center, 2004 - Present (Teaching "Income Taxation of Trusts, Estates and Beneficiaries").
J.D., Harvard University Law School (1998) cum laude
Master of Taxation, George Washington University, School of Business and Public Management (1995) summa cum laude
A.B., Economics, Harvard College (1991) magna cum laude
Andrew H. (Andy) Hook is the president of Hook Law Center, where he practices in the areas of elder law, estate and trust administration, estate, tax, retirement and financial planning, long-term care planning, asset protection planning, special needs planning, business succession planning and personal injury settlement consulting.
Bloomberg BNA Tax Management Portfolios:
Victoria Horrocks is a partner in the UK firm of PwC and is based in London. She has over 25 years of corporate tax experience and has specialized full-time in transfer pricing for more than 15 years. Prior to joining PwC in 1999, she spent 12 years at HM Revenue & Customs where she began her career in transfer pricing and represented the UK at the OECD's Working Party 6.
A Partner with Horwood Marcus & Berk Chartered, Richard Horwood devotes his practice to business, financial and tax matters, including business law, art law, income/gift/estate taxation, as well as charitable, succession, and collection planning. His extensive experience allows him to develop the resources that make him an acknowledged authority in these areas. He advises business owners, non-profit organizations, donors and collectors on a variety of complex planning issues.
Ms. Houghton is a nationally recognized expert whose practice focuses on state and local tax planning, tax controversies and unclaimed property/escheat matters. She leads the Alston & Bird SALT practice.
She previously served as general counsel to the Council On State Taxation (COST), where she filed U.S. Supreme Court briefs in cases impacting state taxation of multistate commerce and led a tax policy initiative addressing taxation of Internet transactions. Ms. Houghton has represented clients on a multi-jurisdictional basis with respect to significant tax disputes; negotiated favorable settlements with state and local jurisdictions; developed and advocated state tax policy and legislative positions that benefited client interests; and collaborated with clients to design transactional and organizational structures that have optimized direct and indirect tax burdens. Ms. Houghton also advises clients with respect to unclaimed property/escheat compliance, voluntary disclosure initiatives, planning opportunities, single- and multi-state audit defense, and litigation of state unclaimed property assessments.
Ms. Houghton is co-author of Bloomberg BNA’s Multistate Tax Management portfolio entitled “Unclaimed Property.” She is an adjunct professor at Georgetown University School of Law and a featured speaker at national state tax conferences and schools hosted by COST, TEI, IPT, and the Unclaimed Property Professionals Organization, Georgetown University School of Law and the New York University School of Law.
LL.M., Emory University (1994)
J.D., New York University (1989)
A.D., Harvard College (1986) magna cum laude
Bloomberg BNA Tax Management Portfolios:
1600 T.M., Unclaimed Property (co-author)
1340 T.M., Sales and Use Taxes: Drop Shipment Transactions (co-author)
Harry Howe is Professor and Coordinator of Accounting Program at State University of New York (SUNY), College at Geneseo. He is a member of the New York State Society of CPAs; Rochester chapter of the FEI; and the American Accounting Association. His published work has appeared in
Paul Howell is a Tax Services partner of the Dallas office of Grant Thornton, and he leads the Grant Thornton’s Texoma M&A Tax Practice. Howell serves corporate clients in the technology, manufacturing, distribution, retail and communications industries. He has experience in leading complex due diligence reviews, structuring M&As, representing clients in large-case IRS audits, and designing multijurisdictional tax planning strategies. Howell has worked on both financial and strategic acquisitions, focusing on both due diligence and the efficient tax planning and structuring of buy-side and sell-side transactions. He has been involved with deals ranging in price from millions to multibillions of dollars. Paul is the former Director of Taxes for Furmanite Corporation (formerly known as Xanser Corporation) and has over 20 years of experience in public accounting.
Ms. Helen Hubbard is currently the Associate Chief Counsel, Financial Institutions & Products at the Internal Revenue Service. This organizational component of the Office of Chief Counsel provides legal support to promote uniform interpretation and enforcement of tax laws involving banks, thrifts, insurance companies, investment companies, real estate investment trusts and other financial institutions. It is also responsible for the tax laws relating to tax-exempt bonds and financial products and instruments developed by financial institutions and others, including annuities, options, forwards and futures contracts, debt instruments, hedging arrangements and other sophisticated financial arrangements.
Joe is the Executive Director of the Multistate Tax Commission, a position he has held since 2005. Prior to this role, Joe has served as commissioner of the Tennessee Department of Revenue (1987-1995); president of both the Federation of Tax Administrators and the Southeast Association of Tax Administrators; chief financial officer for the Metropolitan Government of Nashville and Davidson County; and an Internal Revenue Service revenue officer. In private practice, Joe has worked at the District Attorney General's office in Cookeville, TN (1984-1987); as a partner with Grant Thornton (1998-2004); and as Vice President for Tax Solutions at Liquid Engines. Mr. Huddleston serves on numerous state tax related boards, is a founding trustee of the Paul Hartman Tax Forum at Vanderbilt University Law School, and is a member of the Tennessee and American Bar Associations.
Margaret L. Hudgins is a member of Neal Gerber Eisenberg’s Private Wealth Services practice group. Her practice includes structuring and drafting estate plans, handling complex estate administration matters, and forming and advising non-profit organizations.
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.
Jon Hughes, co-chair of Schnader's Emerging Companies Practice Group and partner in the Firm's Business Services Department, is a corporate attorney with more than 15 years of experience advising public and privately-held entities in all facets of business transactions. He counsels clients on debt and equity financing; angel, venture capital and private equity investments; acquisition and divesture of assets; and general corporate matters. He served as underwriter's counsel in several significant transactions. He has experience with exempt securities offerings and in the preparation and review of disclosure and other periodic filings required as part of ongoing compliance with securities laws and regulations.
David Hughes is a partner in the state and local tax (SALT) group at Horwood, Marcus & Berk Chartered. David's clients, who range from multinational corporations to individuals, all have one thing in common: the need to limit their state and local tax exposure either through planning or litigation. David advises clients on how to structure their business to reduce their state tax liabilities and he also defends clients in audits, administrative proceedings and court against tax assessments.
Cindy Hustad has been a Director at Deloitte Tax for more than 16 hears where she represents large corporate clients and high net worth individuals before the IRS. The controversies include transfer pricing and cross border transactions, as well as partnership and foreign reporting issues. Prior to joining Deloitte in 1999, Ms. Hustad was a Special Trial Attorney with the IRS Chief Counsel where she represented the IRS before the U.S. Tax Court in large corporate cases, including transfer pricing cases such as DHL v. Commissioner. She has also been an Associate at Heller Ehrman and a Staff Attorney for the 9th Circuit Staff Attorneys Office.
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.
A Partner with Morrison Foerster, Hollis Hyans focuses on state and local tax litigation and planning. She has extensive experience in general commercial litigation and has handled a wide range of state and local tax controversies, litigating or resolving state tax disputes across the nation, in courts and in administrative tribunals in more than 40 states and localities. She advises clients on matters arising in all of the states and localities, at all stages from the earliest responses to initial audit inquiries, dealing with audit disputes, filing administrative protests, and handling them from beginning to end. She is familiar with and has handled disputes in courts in nearly every state, dealing with discovery issues, witness preparation, depositions, pre-trial proceedings, trials, and appeals. She has experience in just about every area of state and local tax, including corporate income and franchise taxes, sales and use taxes, personal income tax, utility taxes, state unemployment taxes, and unclaimed property. She also advises on the state and local tax ramifications of various business transactions, and on tactics for reducing state tax problems before they become large and expensive.
Ms. Hyans has written extensively on state and local tax issues, authoring numerous articles in many publications, including State Tax Notes; State & Local Taxes Weekly; the firm’s newsletter, State & Local Tax Insights; and the New York Law Journal. She is the co-editor of New York Tax Insights, the firm’s monthly publication covering developments in New York State and New York City tax issues. She is a frequent speaker on state and local tax issues, and has appeared before such groups as the Tax Executives Institute, the Council on State Taxation, the Institute for Professionals in Taxation, the Georgetown Advanced State and Local Tax Institute, and the New York State Bar Association. Ms. Hyans has served as a member of the Executive Committee of the Tax Section of the New York State Bar Association and as co-chair of the Association’s Subcommittee on New York State Sales & Miscellaneous Taxes. In addition, she is a member of the Advisory Board of the Hartman State and Local Tax Forum at Vanderbilt University Law School, the Advisory Board of the NYU Institute on State and Local Tax, and the Bloomberg BNA State Tax Advisory Board.
Ms. Hyans is recommended as a leading lawyer by Legal 500 US 2011 and Super Lawyers 2008 – 2011. She has been named to State Tax Notes’ “Top 10 Tax Lawyers” list for 2011.
J.D., New York University School of Law (1980)
B.A., Brooklyn College (1973)
Karen R. Irby, Esq. is Managing Editor at BNA 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.
Kathy is Associate General Counsel for the Investment Adviser Association. Prior to joining the IAA, Kathy acted as an independent consultant focusing on pension and securities issues. In addition, Kathy worked at the Investment Company Institute for 12 years, representing the mutual fund industry in regulatory matters before the Department of Labor, the IRS, and the SEC. She also worked as an attorney in the Division of Investment Management at the SEC, and as an Associate and Of Counsel in the Washington, DC office of Gibson, Dunn & Crutcher. She is a member of the District of Columbia and Maryland Bars.
Harold J. and Marion F. Green Professor of Law at University of Chicago Law School, Joseph Isenbergh teaches a broad range of courses in taxation, business law, and finance. His area of expertise lies in international taxation, and he has written a three-volume treatise on the subject.In addition, Mr. Isenbergh's other area of expertise is in presidential impeachment, specifically about the relationship between the President and the court system.
An Associate with Jones Day, Ben Jacobs practices primarily in the area of federal income tax, representing clients with respect to cross-border reorganizations, withholding and reporting obligations, and claims of treaty benefits. He also advises pro bono clients with respect to securing and maintaining tax-exempt status under Section 501.
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.
Mikael Jacobsen is a transfer pricing and international tax specialist of Skeppsbron Skatt. Mikael joined Skeppsbron Skatt in 2009, and before that he was employed by Deloitte. Publications include Svensk Skattetidning (Swedish professional tax journal) and Tax Planning International Transfer Pricing (BNA).
Craig is the National Director of Estate, Gift and Trust Services for Deloitte Tax LLP. He has more than 28 years of professional practice designing and implementing strategies that achieve the personal and charitable objectives of many of the firm’s most wealthy clients. He has developed specific expertise in post mortem planning, fiduciary income taxation and estate administration including negotiations with the IRS and state agencies in closing complex estates.
Zinta is a Partner with Klavins Ellex where she specializes in M&A, deal/tax structuring, inbound investments/operations set-ups, banking and finance, internal investigations, AML M&A, deal/tax structuring, inbound investments/operations set-ups, banking and finance, internal investigations, and AML. Prior to joining Klavins Ellex (formerly LAWIN) in 2004, she was a Manager with the Law Offices of Baltmane & Bitans and a Consultant/Manager in the Tax and Legal Services division at PricewaterhouseCoopers SIA.
Ernst & Young LLP's Business Tax Compliance division
A Partner with Crosbie Gliner Schiffman Southard & Swanson (CGS3), Phil applies his strategic advice, tax counsel and transactional support on entity formation and joint ventures to protect your interests, minimize your tax liabilities and ensure the long-term success of your project.
Larry Jenab is a partner in Spencer Fane Britt & Browne LLP’s Employee Benefits and ERISA Litigation groups. His practice emphasizes ERISA and other aspects of employee benefits law, including tax and fiduciary matters. He also has experience successfully litigating complex ERISA preemption and standing issues.
Carl M. Jenks, Esq is a retired Partner at the Cleveland office of Jones Day. Mr. Jenks also served as Chairman of General Tax practice at Jones Day. He has been responsible for Jones Day's tax advice to clients in a number of significant transactions. He has also represented debtors and creditors in a number of recent bankruptcy proceedings, including those involving LTV Steel, Dow Corning, Montgomery Ward, and Loewen. His practice also involved extensive representation of privately held companies and venture capital firms, both in Cleveland and in New York. He is tax counsel of record in several important tax cases, including the Elder-Beerman decision on the taxability of tenant allowances and the Federated decision on the deductibility of "break-up" fees.
Ken Jewell is a director in the National Multistate Tax Services practice of Deloitte Tax LLP where he devotes his full time efforts to providing multistate consultation services with an emphasis on mergers and acquisitions, the telecommunications industry, and providing audit representation services. He also serves as a member of the New York State Desk program where he advises clients on the proper application of New York tax laws, audit defense, and controversy matters. Mr. Jewell has co-authored two recent articles for Bloomberg BNA addressing New York taxes: Proposed New York Tax Reform: Setting the Stage for New Legislation and New York State Corporate Tax Reform of 2014.
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.
Michelle Johnson has been practicing transfer pricing for over fifteen years. A managing director with Duff & Phelps, Michelle has significant experience advising clients on transfer pricing and valuation matters, including transfer pricing documentation preparation, ASC 740 (FIN 48) recognition and measurement analyses, advanced pricing agreements, cost-sharing analyses, buy-in valuations, supply chain restructuring and tangible and intangible transfer pricing policy development. Michelle has assisted numerous clients revamp their documentation and compliance processes to become easier to implement and more effective given today’s global audit practices. In addition, Michelle has significant experience managing local teams across the globe to harmonize companies’ transfer pricing policies and coordinate global documentation in numerous countries.
Professor Johnson joined the S.J. Quinney law faculty in 2008 after serving 13 years at Loyola University Chicago Law School. He publishes extensively on corporate finance and derivatives, having written four books and more than 36 articles on these topics. Professor Johnson testified before Congress in 2009 on the regulation of derivatives. He has been a frequent speaker on the financial crisis and corporate finance at institutions including the IMF, the American Bar Association, the Futures Industry Association, the Federal Reserve Bank of Chicago and a variety of academic institutions abroad such as the University of Hong Kong, the National University of Singapore, Osgoode Law School and the University of Johannesburg. He has been a senior lecturer at the University of Melbourne and an academic consultant for the Federal Reserve Bank of Chicago.
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.
Stephanie N. Jones is a Tax Partner in the New York office of PricewaterhouseCoopers. While she has spent more than ten years with PWC, she spent nearly three years as a Legislative Tax Accountant with the Joint Committee on Taxation, a position she held from July 2011 to May 2014.
Dr. Jones is a certified public accountant and has a B.S. in accounting from Drexel University and a Ph.D. in accounting from Rutgers University.
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.
Hans Jørgensen is the National Head of Deloitte’s Transfer Pricing Group in Norway where his professional focus is on transfer pricing and international tax. He is widely recognized as a leading individual and has significant experience in transfer pricing audit defense, planning, and documentation. He assists several of the largest groups in Norway with their transfer pricing strategy and documentation projects. He has published many articles in both national and international magazines on transfer pricing and international tax. Hans-Martin is regularly asked to give lectures to companies, tax authorities, and associations. Prior to joining Deloitte, Hans was a Tax Advisor with Ernst & Young.
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 C. Josephina is a former senior tax law practitioner with Loyens & Loeff, Curaçao, where she rendered advice on Netherlands Antilles and Aruba tax matters.
Jim is a retired senior partner at Seattle-based Davis Wright Tremaine LLP and is a board member and co-founder of Eden Rock. Jim was previously Vice President at Eagle River Investments, Founding President at McCaw International/Nextel International and Founding President at McCaw UniCom Shanghai JV. He has extensive experience in the wireless industry and has helped develop some of the world's largest cellular operators. Jim has served on the boards of China Unicom, Nextel International, NextLink, Lumera, Port Blakely Tree Farms (compensation committee, chair of audit committee), Garrett and Ring (compensation committee), Joshua Green Corporation (audit committee), Welco Lumber (compensation committee), Airbiquity (chair of finance committee), Sonata Capital (owner, board member), MediaCast (owner, board member), Seattle Institute for Biomedical and Clinical Research (board member, audit committee), Aubeta (board member) and TSK America (board member). Jim serves on the Boards of Trustees of the Pacific Northwest Ballet Foundation, the Yosemite National Institutes (emeritus), the Pacific Science Center (chair, finance committee) and the Washington Athletic Club (vice chair, finance committee).
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.
Atsuko Kamen, Ph.D., is a member of KPMG LLP's global transfer pricing services practice and is a managing director in the New York office.
Gil Won Kang is a director with Deloitte Anjin global transfer pricing group specializing in APA and competent authority negotiation matters.
Jared Kaplan is Senior Counsel in McDermott Will & Emery LLP and is based in the Firm’s Chicago office. He focuses his practice on federal tax matters, corporate finance and employee stock ownership plans (ESOPs).
Professor Richard Kaplan, the Peer and Sarah Pedersen Professor of Law, graduated from Indiana University with highest honors and earned his law degree from Yale University. He practiced law in Houston with Baker & Botts, specializing in U.S. tax consequences of international transactions, before joining the faculty in 1979. An internationally recognized expert on U.S. taxation and tax policy, he has lectured in these areas on three continents, testified before the U.S. Congress on several occasions, and written innovative course books on income taxation and international taxation. Professor Kaplan is a Fellow of the Employee Benefits Research Institute and a member of the National Academy of Social Insurance. He served on a 12-member panel on The Future of the Health Care Labor Force in a Graying Society, chaired by former U.S. Secretary of Labor Lynn Martin. In 2002, he was a delegate to the National Summit on Retirement Savings organized by the U.S. Department of Labor.
PricewaterhouseCoopers, San Francisco
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).
Carol Kassem worked professionally for 28 years in the financial services industry. Her lengthy career in banking encompassed responsibility for information reporting as well as corporate income tax and other accounting functions. Until 2005, she was a Vice President in the Information Reporting group of JPMorgan Chase Bank, NA. From 1999 until the merger of JPMorgan Chase with Bank One in 2004, she was Information Reporting Manager for Bank One Corporation and its affiliates. In this role, she was responsible for providing technical support and guidance relevant to information reporting for the general bank and other affiliated companies. This role also oversaw the development and implementation of policies and procedures instrumental to complying with appropriate Internal Revenue Service reporting requirements.