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Toshio Aritake

Toshio Aritake is a special correspondent for BNA.

Byrle M. Abbin, Esq.

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 K. Abegg, Esq.

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.

Chester Abell, Jr., CPA, B.S., Accounting and Mathematics, University of Kentucky.  Abell is a certified public accountant licensed in the state of Ohio, the commonwealth of Kentucky and the District of Columbia. Chester is a member of the American Institute of Certified Pubic Accountants, the Ohio Society of CPAs and The Kentucky Society of Certified Public Accountants;  Abell is a leader in Ernst & Young LLP’s Tax Accounting and Risk Advisory Services group. As the National Director of Tax Accrual and IFRS Tax Services, Chester is one of the firm’s leading authorities on Accounting for Income Taxes (SFAS 109) and on the tax aspects of conversion from U.S. GAAP to IFRS.

Howard Abrams, Esq.

Howard E. Abrams is a partnership and corporate tax specialist, and has written four books, the Bloomberg BNA Tax Management Portfolios on Disregarded Entities and on Partnership Options, and more than fifty articles on taxation.

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

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.

Alan S. Acker, Esq.

Alan Acker joined Carlile Patchen & Murphy in August 2011. He practices Family Wealth and Estate Planning with an emphasis on estate and gift taxation, income taxation of trusts and estates, charitable giving, and probate law.

Robert E. Ackerman

Bob Ackerman serves as a technical advisor assisting multinational organizations with global transfer pricing planning, tax-effective supply chain practices, documentation, and local-country controversy resolution. Bob has extensive experience in the development and implementation of tax strategies regarding the migration of intangibles and execution of licensing and cost sharing arrangements. Bob's experience also includes a significant emphasis on resolution of international transfer pricing controversies at audit and Competent Authority. Bob has 35 years experience involving international tax and transfer pricing issues with Ernst & Young LLP, Ernst & Young's U.S. practice, and the Internal Revenue Service. Bob was the initial Director of the Advance Pricing Agreement (APA) program at the Internal Revenue Service. Bob holds a M.A. from Syracuse University and is a certified public accountant. 

Anita Beth Adams, Esq.

Anita Beth Adams, J.D., Columbia University School of Law; B.A., University of Mississippi; Member, New York State Bar Association.

Surendra Agrawal, Ph.D.

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

Akira Akamatsu, Esq.

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.

Jacqueline T. Albus, Esq.

Jacqueline T. Albus, B.S. and J.D. from St. Louis University. Currently an Associate at Thompson Coburn LLP in St. Louis, MO.

Peter C. Alegi, Esq.

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

Michele J. Alexander, Esq.

Michele J. Alexander, J.D., Georgetown University Law Center (1995); B.A., The College of New Jersey (formerly Trenton State College) (1992); Member, New York State Bar Association, Tax Section; Author, “Tax issues in Business Separation Transactions,” appearing in Business Separation Transactions (Law Journal Press); Counsel, Wachtell, Lipton, Rosen & Katz. 

Julie Allen, CPA

 Julie Allen, MPA, in Taxation, from the University of Utah; B.S in Accounting with a minor in Chemistry from the University of Utah. Licensed CPA in Utah and Washington D.C.

Michael Alles

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.

Peter J. Allman, Esq.

Peter J. Allman is Special Counsel in the Executive Compensation and Employee Benefits Department of Willkie Farr & Gallagher LLP in New York. Peter’s 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.

Herbert H. Alpert, Esq.

 Herbert H. Alpert, graduated from Columbia Law School in 1956 where he was an editor of the Law Review. Prior to Mr. Alpert becoming a member of the firm, and apart from the period during which he served in the office of Tax Legislative Counsel, U.S. Treasury Department, Mr. Alpert was associated with and a senior partner of Roberts & Holland for over 39 years. Mr. Alpert has acted as lead tax counsel to some of the largest real estate developers in North America in connection with the structuring of their various arrangements, as well as counsel to foreign governments in connection with their tax treaty and other negotiations. Mr. Alpert has lectured before various professional groups and has authored numerous articles on various technical matters. Currently, he is a co-editor of the Journal of Taxation's International Department.

Rakesh Alshi

Rakesh Alshi has over 10 years of experience in his field of expertise, which includes transfer pricing, international tax, structuring, and other fields of professional work.

Peter R. Altenburger

Peter R. Altenburger, University of Zürich (lic. iur., 1969,); University of Michigan Law School (Master of Comparative Law, 1970); European Institute of Business Administration, Fontainebleau, France (M.B.A., 1971); University of Basle (Dr. iur., 1977); admitted to bar, Zürich (1973), Geneva (1990); member, Swiss and International Bar Association, American Bar Association (International Associate), International Fiscal Association, and Tax Chapter Board of the Swiss-American Chamber of Commerce (Zürich). 

Lucinda A. Althauser, Esq.

 Lucinda A. Althauser, Counsel, Bryan Cave LLP. Ms. Althauser, as a registered patent attorney with an undergraduate degree in biochemistry, prepares and prosecutes patent applications in the fields of computer-implemented methodologies, medical devices, biotechnology, and mechanical devices. She assists client with the management of their intellectual property portfolios, prosecutes and procures U.S. trademark rights, manages foreign patent and trademark prosecution matters, and has represented clients in connection with proceedings before the U.S. Trademark Trial & Appeal Board.

John Amato

John Amato is State Tax Counsel with General Electric Capital Corporation in Stamford, Connecticut where he is responsible for state income and franchise tax audits, appeals, and litigation.

James Amdur

James Amdur has extensive experience in federal, state, and local tax planning and proceedings, with an emphasis on telecommunications and regulated utilities.

Phillip Ameen

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

Richard E. Andersen, Esq.

Richard E. Andersen, B.A. magna cum laude, Columbia College 1978; J.D., Columbia Law School, 1981; partner, Patton Boggs LLP; adjunct professor of law, New York University School of Law; member ABA, NYSBA, IFA, IBA; speaker on international tax issues, including NYU Institute on Federal Taxation and GWU/IRS Annual International Tax Institute; author, articles and treatises on international taxation, including Thomson/RIA/WGL, Wolters Kluwer and Practising Law Institute publications. 

Mario J. Andrade Perilla

Mario J. Andrade P., Universidad Autonoma de Mexico (LL.M. in Corporate Law; M.Sc. in Public Finance); Pontificia Universidad Javeriana (J.D.); Professor of Law, Pontificia Universidad Javeriana (Bogota); Adjunct Professor, Universidad de Nuestra Senora del Rosario (Bogota); member, Colombia Tax Law Institute; member, American Bar Association; Licensed to practice law in the Republic of Colombia; President of International Fiscal Association (IFA) — Colombian Chapter. 

Federico Andreoli

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

Joseph Andrus, Esq.

 Joseph Andrus, J.D., University of Chicago Law School; B.S., Brigham Young University; Member, International Fiscal Association; Member, American Bar Association Tax Section; Member, DC Bar Tax Section; Adjunct Professor, Graduate Tax Programs at Chicago Kent College of Law and Boston University College of Law.

Barbara Angus, Esq.

Barbara M. Angus, Esq. is with Ernst & Young LLP's International Tax Services division in Washington, D.C. and is a frequent contributor to BNA's International Journal.

Edwin Antolin

Edwin P. Antolin is a partner in the firm’s San Francisco office. From 1994 to 2003, Edwin practiced with Morrison & Foerster LLP’s state and local tax group.

Martin Armstrong, CPP, MBA

Martin Armstrong, CPP, MBA, is Senior Director of Payroll Shared Services for Time Warner Cable in Charlotte, North Carolina. Martin is a vice president with the American Payroll Association, was named that organization's 2008 Payroll Man of the Year, and is an active speaker, teacher and publication writer for the American Payroll Association. He is also past recipient of the APA's Meritorious Service Award and Special Recognition Award. 

Abel Adolfo Atchabahian, Dr.

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

Ernest F. Aud, Jr. Esq.

Ernest F. Aud, Jr., B.B.A., University of Notre Dame (1965); J.D., Indiana University (1968); member, Indiana Bar; Certified Public Accountant (Illinois and Indiana); frequent lecturer and author of articles on international taxation and intercompany pricing, and member, World Trade Institute Tax Advisory Panel.

Jerald David August, Esq.

 Jerald David August, Partner at Fox Rothschild LLP. Co-chair of the firm's Taxation & Wealth Planning Practice, Jerry practices out of the Philadelphia and West Palm Beach offices. His nationally recognized taxation experience includes federal tax matters, including corporate and partnership taxation, federal transfer taxation; tax litigation and tax controversy, including trials before the United States Tax Court and appeals before the Eleventh Circuit Court of Appeals; corporate and partnership taxation; international taxation (inbound and outbound); and estate planning for owners of closely-held businesses. For four consecutive years, Jerry has been named as one of the leading tax attorneys in Florida by Chambers USA.

Scott A. Avery, Esq.

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

Reuven S. Avi-Yonah

Reuven S. Avi-Yonah (B.A., Hebrew University, 1983; Ph.D., Harvard University, 1986; J.D., Harvard Law School, 1989) is Assistant Professor of Law, Harvard Law School, where he teaches domestic and international taxation. Mr. Avi–Yonah is a member of the New York and Massachusetts bars and co–chairs the tax policy committee of the New York State Bar Association Tax Section. He participated in preparing the Tax Section's reports on proposed legislation on amortization of intangibles and has published several articles and comments on the leading Supreme Court case in this area, Newark Morning Ledger Co. v. United States, 113 S. Ct. 1670 (1993). 

Robert L. Bachner, Esq.

 Robert L. Bachner, Senior Counsel, Phillips Nizer LLP. Robert Bachner engages in a broad spectrum of real estate practice involving properties throughout the United States. He frequently guides clients through tax sensitive transactions, including tax free exchanges, deferred dispositions and estate planning for family owned real estate. Mr. Bachner has extensive experience in the formation of collective enterprises for the acquisition and ownership of real estate including tenancies in common, general and limited partnerships and limited liability companies. He has represented offerors, offerees and broker-dealers in connection with the private placement of real estate securities.

Laura A. Baek, Esq.

 Laura A. Baek is an attorney-advisor in the Taxpayer Advocate Service of the Internal Revenue Service. She is a graduate of New York University Leonard N. Stern School of Business (B.S.), Hofstra University School of Law (J.D.), and New York University School of Law (LL.M.). Ms. Baek is a licensed certified public accountant in Maryland and an attorney licensed in New York and Washington, D.C.

Noah S. Baer, Esq.

Noah S. Baer, B.A., Yeshiva University; J.D., Columbia University; M.L.T., Georgetown University; Executive Director, Ernst & Young, National Tax Department; Domestic and International Tax Counsel, Mobil Corporation; Senior Attorney, Office of Chief Counsel (Passthroughs and Special Industries Division), Internal Revenue Service; Senior Litigation Attorney, Office of Chief Counsel, Department of Energy; Litigation Associate, Tenzer, Greenblatt, Fallon & Kaplan, New York, NY; Member, Maryland and District of Columbia bars; Speaker at various natural resource tax conferences.

Richard C. Baier, JD

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

David B. Bailey, Esq.

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

Edwin H. Baker, Esq.

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

Einar Bakko

 Einar Bakko is based in Taxand Norway where he is a partner with Advokatfirmaet Selmer DA. Einar specializes in tax and corporate law. He has acted as lead lawyer in several major Norwegian and international transactions and restructurings. Einar acts as outside legal counsel for several companies, providing advice from start-up through the stock exchange listing, and during daily operations. In recent years, much of his focus has been on renewable energy and clean technology.

Brian Ballou, Ph. D.

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

Russell Banigan

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

Robert K. Barbetti

Robert K. Barbetti, B.A., MacMurray College (magna cum laude); M.A., Middlebury College; J.D., St. Louis University School of Law; LL.M., Washington University School of Law; Managing Director, J.P. Morgan; member New York  Bar; association of the Bar of the City of New York; ABA; speaker on executive compensation, benefit and wealth transfer issues; publishes and lectures on executive compensation and benefits for ALI-ABA, the Practicing Law Institute, the New York State and City Bar Associations, The Conference Board, the New York State Bankers Association; Yale University's School of Law; New York University's School of Law's Tax Institute, Institute on Wealth Management and LL.M. program; editorial board of the Journal of Compensation and Benefits. 

Vara Barnes, Esq.

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

Lewis T. Barr, Esq.

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

Yuri Barrueco, Esq.

Yuri Barrueco, Esq. is with Deloitte Touche Tohmatsu in Mexico City, Mexico and is a frequent contributor to BNA's International Journal.

George Barry

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

Johanna V. Bartlett, Esq.

 Johanna V. Bartlett, Attorney in Rochester, NY.

Gregory L. Barton, Esq.

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

Fred Basehore, Jr., CPP

Fred A. Basehore, Jr., CPP, is Owner/Principal of F.A. Basehore & Associates, which offers payroll consulting to the general public. Fred, a past American Payroll Association "Payroll Man of the Year," is a charter member of the APA National Speakers Bureau, and teaches many APA courses such as Preparing for Year End. He is a member of APA's Strategic Payroll Leadership Task Force-Best Practices Subcommittee, and serves on the Board of Contributing Writers.

Robert A. Baskerville, Esq.

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

Joel Bassett, Esq.

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

Mark Beams, Esq.

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

Tony Beare

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

Alice Beck

Alice W. Beck is with the Philadelphia office of Wolf, Block, Schorr and Solis–Cohen LLP in the tax department and concentrates her practice in state and local tax law. Before joining the firm, Ms. Beck served as Divisional Deputy Solicitor to the City of Philadelphia where she managed the Tax Division of the City Solicitor's office. Earlier, she clerked for the Honorable Edward G. Biester, Jr. Ms. Beck attended the University of Pennsylvania and graduated cum laude in 1981. She received her law degree in 1984 from the University of Pennsylvania Law School. She is a member of the bar in Pennsylvania and New Jersey. She is also Co–Chair of the Real Property Subcommittee on Taxes Affecting Real Estate of the Philadelphia Bar Association. She is a Fellow of the Academy of Trial Advocacy of Temple University School of Law.

Edward J. Beckwith, Esq.

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

Lewis F. Beers, III

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

Frank Beil

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

Dennis I. Belcher, Esq.

Dennis I. Belcher, B. A. from College of William and Mary-1973; J. D., University of Richmond, 1976; Partner in Richmond, Virginia and Tysons Corner, Virginia offices of McGuireWoods LLP;  past Chair of the American Bar Association’s Section of Real Property, Estate and Trust Law; President of the American College of Trust and Estate Counsel; member of the Advisory Board of BNA Tax Management, Estate, Gifts and Trusts Magazine; listed in Town & Country Magazine top 45 estate planning lawyers in the United States; named one of America’s “Leading Lawyers” Chambers USA, 2008, 2009; named one of “Best Lawyers in America,” 1987-2009; named Virginia Super Lawyer, Law & Politics, 2007-2009; numerous publications written and seminars taught including Member of the Advisory Committee and frequent speaker at the Heckerling Institute of Estate Planning sponsored by the University of Miami School of Law and ALI-ABA estate planning seminars.

Kevin Bell

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

Herbert N. Beller, Esq.

Herbert N. Beller practices in Washington with Sutherland Asbill & Brennan LLP, focusing on tax planning and controversy matters for corporations, other business entities and tax-exempt organizations. He is a Senior Lecturer at Northwestern University School of Law, a member of  the IRS Advisory Council and a former Chair of the ABA Section of Taxation. 

Janet Benedetti, Content Development Specialist

Jan Benedetti received a Bachelor of General Studies degree from the University of Michigan and a J.D. from Washington and Lee University. She practiced law as a legal aid attorney representing indigent clients in civil matters before joining BNA in 1988. She has worked on a variety of publications at BNA as a reporter and editor. 
 

Carrie Benedict

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

Frederick J. Benjamin, Jr. Esq.

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

Ralph Benke

Dr. Ralph L. Benke, Jr., CMA, Ph.D., Florida State University; M.B.A., University of Washington; B.S., Washington State University; Arthur Anderson/Journal of Accounting Education Professor (1988-1997); Professor Emeritus (1997-Present); Director, School of Accounting (1984-1986, 1994); Director, Center for Professional Development (1991-1993); Director, Accounting Information Systems Concentration (1988-1993). 

Beth M. Benko, CPA Esq.

Beth M. Benko, B.S.B.A., cum laude, Bowling Green State University (1990); J.D., Marshall-Wythe School of Law of the College of William and Mary in Virginia (1998); member, the Virginia State Bar and the District of Columbia Bar; member, the American Bar Association Section of Taxation; adjunct professor, Georgetown University School of Law; certified public accountant, State of Ohio and District of Columbia. Ms. Benko is currently Partner at KPMG, Income Tax & Accounting, Washington National Tax, Washington, D.C.

Alison Bennett

Alison Bennett has been with BNA more than 17 years, 15 of them on the Daily Tax Report staff covering tax regulations and tax policy. She has a Bachelor of Arts in journalism from the College of Journalism at the University of Maryland, College Park, and a Master of Arts in legislative affairs from the Graduate School of Political Management at the George Washington University, Washington, D.C. Her areas of specialization are international taxes, tax treaties, tax shelters, corporate taxes, and financial products.

David M. Benson, Esq.

David M. Benson, B.B.A., George Washington University (1971); J.D., Brooklyn Law School (1974); member, District of Columbia Bar; former Chair, AICPA International Tax Committee; formerly Technical Advisor to Associate Chief Counsel (Technical), Internal Revenue Service, Washington, D.C.; regular contributor to Tax Management International Journal.

Martha Benson

Martha L. Benson, CPA, has 20 years of experience as an auditor, administrator, author, professor, and conference speaker in the not-for-profit industry. She has worked as an Audit Manager with Arthur Andersen, Chief Financial Officer of the Dallas Museum of Art, and Chief Financial Officer of the Fort Worth Museum of Science and History. She is a member of the Texas Society of Certified Public Accountants and the American Institute of Certified Public Accountants and has served on the latter's Not-for-Profit Organizations Committee. Her publications include articles in the Journal of Accountancy and three books on accounting for nonprofit organizations. A certified public accountant, licensed in Texas, Ms. Benson teaches at Franklin & Marshall College and the Fels Institute of the University of Pennsylvania. 

David A. Berenson

 David A. Berenson, Partner, retired from Berenson LLP. Mr. Berenson was formerly Ernst & Young’s National Director of Tax Policy and Legislative Services, and previously Partner in Charge of Washington National Services. He has held similar positions as a Regional Director of Ernst & Ernst in New York. Prior thereto he was one of the Managing Executive Partners of the international firm of S.D. Leidesdorf and Co. He is a member of the Bar of the District of Columbia, Virginia, Florida, and New York and is a CPA in the District of Columbia, North Carolina, Louisiana and New York. He is a member of the American Bar Association and has served two terms as a member of the Governing Board or Council of the American Institute of CPAs.

Renato Berger, Esq.

Renato Berger, consultant, TozziniFreire, Teixeira e Silva Advogados, São Paulo, Brazil; University of São Paulo School of Law (LL.B., 1995); Georgetown University Law Center (LL.M., 1997). 

Stanley N. Bergman, Esq.

Stanley N. Bergman, A.B., cum laude, Dartmouth College; J.D., University of Michigan; M.B.A., Amos Tuck School of Business Administration, Dartmouth College; member, Connecticut Bar Association (Section  

Eric Berman

 Eric S. Berman, CPA, M.S. Accountancy, Bentley College; B.S., Boston University. Mr. Berman is Deputy Comptroller for the Massachusetts Office of the Comptroller, where he is responsible for the Financial Reporting and Analysis Bureau, the Accounting Bureau, and the Federal Cost Accounting Bureau. He is charged with the financial relationships between the Commonwealth and its authorities, and he is in charge of the Commonwealth's annual Single Audit. From his work in implementing Government Accounting Standards Board (GASB) standards in the Commonwealth and its municipalities, Mr. Berman is a nationally recognized authority on GASB Standard Nos. 34, 35, 37, 38, and 45. He is the author of implementation guides; and co-editor of a guide for financial analysts in implementing the standards. He has written a chapter in Derivatives Accounting and Risk Management: Key Concepts and the Impact of IAS 39, and is an editor of 2007 GAAP Guide Levels B, C, and D. A member of numerous organizations, Mr. Berman has been twice nominated for the AICPA Outstanding CPA in Government Award. He also chairs the National Association of State Comptroller's (NASC's) task force on other post-employment benefits (OPEB). Mr. Berman can be reached at (617) 731-8153; e-mail: esbcpa@comcast.net.

Jonathan Bernsen

Jonathan Bernsen is a partner at DeLoitte in Copenhagen.

Turney P. Berry, Esq.

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

John T. Berteau, Esq.

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

Luis Betancourt

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

Lydia Beyoud

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.

J. Elaine Bialczak

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

Alden J. Bianchi, Esq.

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

Alden Bianchi

Alden J. Bianchi is the practice group leader of Mintz Levin's Employee Benefits & Executive Compensation Practice.

Philip J. Bieluch

Philip J. Bieluch, founder of Bieluch & Associates, has extensive experience in life insurance product development. Phil is a leading expert on class action litigation involving life insurance products. Further, he regularly advises clients with respect to the taxation of insurance products and has spoken on the topic at numerous legal and actuarial meetings. Having graduated Trinity College of Hartford (B.S. 1976), he went on to become a Fellow of the Society of Actuaries in 1981. He is also a Member of the American Academy of Actuaries, a Fellow of the Conference of Consulting Actuaries, a Chartered Life Underwriter, and a Chartered Financial Consultant. 

Jacob Birnbaum, J.D., LL.M.

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 St. G. Bissell

Thomas St.G. Bissell, B.A., Harvard College (1964); LL.B., Columbia Law School (1967); LL.M. in Taxation, New York University (1971); Member, New York Bar; Certified Public Accountant, State of New Jersey; Member, Tax Management International Advisory Board, American Bar Association, American Institute of Certified Public Accountants, International Fiscal Association, Canadian Tax Foundation; former Attorney-Advisor, Office of International Tax Counsel, US Treasury Department, Washington, D.C.; retired tax partner, Coopers & Lybrand LLP; author of numerous articles in professional tax publications. 

Ervin Black

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

Jeanne C. Blackmore, Esq.

Jeanne C. Blackmore, B.A. (liberal arts), St. John's College (1989); J.D., University of San Diego School of Law (1993); LL.M. in Taxation, New York University, (1994); member, California Bar Association (1994); KPMG, Mergers and Acquisitions Group, (1994-1997); Ernst & Young, EY National Office of the West, Mergers and Acquisitions Group (1997-1999); Mergers & Acquisitions Responder and Reviewer, Ernst & Young's Online Tax Advisor (1999-2004); Mergers & Acquisitions Segment Leader, Ernst & Young's Online Tax Advisor (2004-Present). 

Peter Blackwood

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

Kimberly Blanchard, Esq.

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

Mimi Blanco-Best

Mimi Blanco-Best, CPA, University of Alabama (1978), former practitioner with over ten years' experience with national, regional, and local CPA firms specializing primarily in audits of small to medium sized privately-held businesses; former technical editor in Auditing Standards, American Institute of Certified Public Accountants, who worked on SAS 58, Reports on Audited Financial Statements, SAS 62, Special Reports, and SSAE No. 2, Reporting on Internal Control Over Financial Reporting; consulting author to a publisher of how-to guidance for CPAs; and consultant to the Public Company Accounting Oversight Board who worked on PCAOB Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements; author of numerous articles in the Journal of Accountancy. 

Jonathan G. Blattmachr, Esq.

Jonathan G. Blattmachr,

Peter H. Blessing, Esq.

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

Joseph S. Bluestein, Esq.

 Joseph S. Bluestein, Sirote & Permutt, PC, Birmingham, AL. Joe’s practice focuses on business and tax planning issues, particularly for closely held, family-owned businesses and professional groups, such as medical practices and professional service firms. Joe has an extensive employee benefits practice and drafts retirement and welfare plans. Additionally, Joe practices in the estate planning area, succession business planning, entity formation, mergers and acquisitions and purchases and sales of businesses.

Matthew Blum, Esq.

Matthew S. Blum, Harvard College, A.B. in mathematics. Member of Ernst & Young LLP's International Capital Markets group. Mr. Blum has written and lectured widely on international tax issues. His publications include “New Tendencies in Tax Treatment of Cross-Border Interest of Corporations in the United States,” 93b Cahiers de droit fiscal international 749 (2008), and “Reporting Requirements Under the Code for International Transactions,” 947 T.M. (2009) (with Canale, Hester and O’Connor). 

Marc P. Blum, Esq.

Marc P. Blum, A.B., Yale 1964; L.L.B., Columbia Law, 1967; Ph. D., Columbia Business 1969; member Maryland Bar, ABA; CPA; Of Counsel, Gordon, Feinblatt, Rothman, Hoffberger & Hollander, LLC, Baltimore, Maryland; CEO, World Total Return Fund, LLLP; Committee/Board member, Davis Funds, Clinical Trials & Surveys Corp., Rodney Trust Company, Legg Mason Investment Counsel & Trust Co., The Associated: Jewish Community Federation of Baltimore, McDonogh School, Kennedy Krieger Institute, Latin American Studies Association, College of Notre Dame of Maryland, Commonfund Private Capital, LifeBridge Health, Baltimore Courthouse and Law Museum Foundation, Inc., Maryland Research Institute; several private foundations and private capital funds; author of various articles on tax issues and estate planning.

Bertold Bodenheimer

Bertold Bodenheimer, CPA, B.S., University of Maryland, practices accounting with Caldwell & Bodenheimer, LLC, providing consulting services to government contractors and government agencies on cost accounting issues. Mr. Bodenheimer frequently serves as an expert witness in contract cost litigation.  Mr. Bodenheimer served for many years at the Defense Contract Audit Agency, both in the field and at headquarters. He also has served as Chairman of the Armed Services Procurement Regulation (now FAR) Cost Principles Subcommittee and on the staff of the first Cost Accounting Standards Board (CASB).

Nathan Boidman, Esq.

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

Thierry Boitelle

Thierry Boitelle, a partner in Bonnard Lawson’s tax practice, specialises in national and international tax, finance, intellectual property and mergers & acquisitions. Additionally, Thierry is a member of the International Fiscal Association (IFA), the American Bar Association (ABA), Dutch Association of Tax Advisers (NOB), Dutch Association of Tax Science and the Dutch Group of Liberal International (LIGN).

Michael Bologna

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

Bradley T. Borden, Esq.

Bradley T. Borden, B.B.A. (1995), M.B.A. (1996), Idaho State University; J.D. (1999), LL.M. in taxation (2000), University of Florida Fredric G. Levin College of Law. Professor Borden is a Professor of Law at Brooklyn Law School. Before entering the legal academy, he practiced law at Oppenheimer, Blend, Harrison & Tate, Inc., in San Antonio. He is a prolific author and speaker. His articles have been published in the nation's leading tax and legal journals. Professor Borden is the author or co-author of several books: Tax-Free Like-Kind Exchanges (Civic Research Institute 2008), Taxation and Business Planning for Real Estate Transactions (LexisNexis 2011), Tax, Legal, and Financial Aspects of Real Estate Joint Ventures (Civic Research Institute, in progress), State Laws of Limited Liability Companies and Limited Partnerships (Wolters Kluwer, in progress with Robert J. Rhee). He is also the author of the forthcoming BNA portfolio on tax issues affecting real estate developers. Professor Borden is a past chair of the Sales, Exchanges & Basis Committee of the ABA Section of Taxation.

Charles Borek

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

Ronald S. Borod, Esq.

Ronald S. Borod, B.A., Princeton University (1963) (Magna Cum Laude, Phi Beta Kappa); J.D., Harvard Law School (1966); LL.M. (Taxation), New York University (1967); admitted to bar, Massachusetts and Tennessee; member, Tax and Urban Law, Sections, American Bar Association; member, Massachusetts Bar Association, Boston Bar Association, Tennessee Bar Association, Memphis Bar Association; member, National Association of Bond Lawyers; contributor of articles to New York University and Memphis State University Law Reviews; contributed chapters on “At Risk Limitation on Losses” and “Rehabilitation Expenditures for Historic Structures” in Federal Tax Deductions (Warren, Gorham & Lamont 1983); contributor of articles to Tax Management Real Estate Journal; contributed chapter on “Syndicating REO and Troubled Loan Assets From the Lender's and Buyer's Perspective” to The Workout Game — Managing Nonperforming Real Estate Assets (Executive Enterprises and Land Development Institute 1987); editor of Securitization: Asset–Backed and Mortgage–Backed Securities (Michie 1991, Revised 1994 and 1995); Adjunct Professor of Law, Boston University School of Law; member, Tax Management Advisory Board on U.S. Income.
 

Jason K. Bortz

Jason K. Bortz, Hamilton College, B.A., Cornell Law School, J.D.; member of the Order of the Coif, Editor, Cornell Law Review; law clerk for Hon. James B. Loken, U.S. Court of Appeals, Eighth Circuit; member of District of Columbia Bar, New York Bar and American Bar Association. Mr. Bortz is with The Capital Group Companies. He is a contributor to several books — including the 403(b) Answer, Book, 6th Ed. Supp. (Aspen Publishers), Annuities Answer Book, 4th Ed. (Aspen Publishers), and Complete Guide to Nonprofit Organizations, 1st Ed. (Civic Research Institute). He has also published articles on benefits matters in The Journal of Financial Service Professionals, The Journal of Investment Consulting, and other periodicals.

Slawomir Boruc

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

Janine H. Bosley, Esq.

Janine H. Bosley, University of Miami (B.S.B.A. 1981, M.P.A. 1982, J.D. 1986); formerly, Senior Attorney, Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), Internal Revenue Service; Member of the Virginia, United States Tax Court, and United States Supreme Court Bars; Liaison Member of the IRS Employee Benefits Conference Committee, Southeast Region; Vice Chair of the American Bar Association, Tort and Insurance Practice Section, Committee on Employee Benefits; and Member of the American Bar Association Section of Taxation, Committee on Employee Benefits.

Herman Bouma, Esq.

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

Nancy Bowen

Nancy Bowen joined Fulbright & Jaworski L.L.P.'s Houston office in 1990 and concentrates her practice on all phases of federal tax controversy. She has significant experience in assisting taxpayers in planning and preparing for audits, handling audits (including responding to IRS information document requests and defending formal and informal taxpayer interviews); preparing protests and position papers for use with the IRS Appeals Office; negotiating with the IRS Appeals Office; documenting settlements; and litigating tax controversies, when necessary. She has handled a wide variety of substantive tax matters, including both domestic and international income tax matters, employment tax matters, excise tax matters, and estate and gift tax matters. She has litigated before the U.S. Tax Court, U.S. district courts, the Court of Federal Claims, and appellate courts.

William C. Bowers, Esq.

 William C. Bowers is a Finance partner in the New York office of Pillsbury. He works in the fields of transportation and structured finance, representing underwriters, placement agents, issuers, lenders and liquidity providers in a range of structured finance and asset-backed securities transactions. These transactions involve transportation assets, such as aircraft, aircraft engines, ships and railroad rolling stock, as well as intellectual property assets, such as pharmaceutical royalties. Prior to joining Pillsbury, Mr. Bowers was General Counsel to GPA Capital in Shannon, Ireland and Associate General Counsel to GE Capital Aviation Services, Inc. in Stamford, Connecticut.

Jane Bowling

Jane Bowling has been a copy editor for the Daily Tax Report since 1998. She previously worked as a legal affairs reporter and editor for the Daily Record in Baltimore, Md., and as an estates and trusts attorney. She holds bachelor's degrees in journalism and mathematics from Morehead State University in Morehead, Ky., and a J.D. from the University of Kentucky College of Law in Lexington. She is licensed to practice law in Maryland.

Jerry L. Bowman, Esq.

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

Kim Marie Boylan

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

Michael P. Boyle, Esq.

 Michael P. Boyle, Michael Patrick Boyle & Associates, Philadelphia, PA. Michael Patrick Boyle received his Bachelors of Arts from the University of Pennsylvania and his Juris Doctorate from Boston University School of Law. In 1979, Michael was admitted to the Pennsylvania Bar and is currently admitted to practice before the federal court for the Eastern District of Pennsylvania and the Third Circuit Court of Appeals. He is a Sustaining Member of the National Organization of Social Security Claimants' Representatives (NOSSCR) and a member of the Philadelphia Bar Association.

Guy Bracuti

Guy A. Bracuti is a principal in the International Corporate Services group of KPMG's Washington National Tax office.

Kathryn A. Bradley, Esq.

Kathryn A. Bradley, B.A., Arizona State University (summa cum laude, 1995); J.D., Arizona State University (cum laude, 1999); Member: State Bar of Arizona (Chair of Probate and Trust Section, 2005), State Bar of Nevada, Maricopa County Bar Association, and Clark County Bar Association. 

MaryJo Brady, Esq.

Mary Jo Brady, B.S., Fairfield University (1986); J.D., New York Law School (1995); member, New York State Bar Association, Association of the Bar of the City of New York; member, New York State Bar; co-author, Tax Management Portfolio No. 561, Capital Assets. 

Christian Brause, Esq.

Christian Brause, First and Second State Examinations in Rhineland-Palantinate, Germany; doctorate in law (Dr. jur.), Johannes Gutenberg University at Mainz; LL.M. (Int. Taxation), New York University School of Law; former Member of the Bar of Frankfurt a. M., Germany; Member of the Tax Section of the New York Bar Association.

Samuel Braver

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

Wayne Bremser

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

Jed Brickner, Esq.

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 S. Brier, Esq.

 Bonnie Brier, Senior Vice President, General Counsel & Secretary of New York University. Bonnie received her J.D. from Stanford University Law School, where she was an Editor of the Law Review and graduated Order of the Coif, and she received her A.B. from Cornell University, Magna Cum Laude in Economics and With Distinction in All Subjects. Immediately prior to joining NYU in 2009, Bonnie was the first General Counsel of The Children’s Hospital of Philadelphia, where she served for almost 20 years. Previously, she was a Partner at Ballard, Spahr, Andrews & Ingersoll in Philadelphia, an Assistant U.S. Attorney for the Eastern District of Pennsylvania in its Criminal Division, and a law clerk to the Honorable Joseph S. Lord, III, Chief Judge of the U.S. District Court for the Eastern District of Pennsylvania.

James Brimson, ABD

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

Luis F. Briones, Esq.

Luis Briones Fernández, born Madrid, Spain, 1954; admitted to Madrid Bar; education: Deusto University, Bilbao, Spain (Law Degree, 1976); ICADE, Madrid, Spain (MBA, 1978); Harvard University, USA (LL.M. and International Tax Program, 1986). 

A. Thomas Brisendine, Esq.

A. Thomas Brisendine, former Director of Employee Benefits Tax, Washington National Tax Office, Deloitte Tax LLP; B.A., J.D., Emory University.

James Bristol

Waller Lansden Dortch & Davis LLP, Nashville

Lawrence Brody, Esq.

Lawrence Brody, partner, Bryan Cave LLP; B.S., University of Pennsylvania (Wharton) (1964); J.D., Washington University School of Law (1967); LL.M. in Taxation, New York University School of Law (1968); Partner, 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; adjunct professor, Washington University School of Law, teaching Estate Planning and Drafting; visiting adjunct professor, the University of Miami Law School, teaching a course on Life Insurance; author or co-author, numerous articles and books on the use of life insurance in estate and employee benefit planning, including two BNA Tax Management Portfolios, two books for the National Underwriter Company, and a number of volumes in the ABA Insurance Counselor Series; fellow, American College of Trust and Estate Counsel (ACTEC) and American College of Tax Counsel; frequent participant, ALI-ABA programs and Society of Financial Professionals programs and teleconferences; speaker, all major life insurance industry programs (including the MDRT, the Top of the Table, AALU and the International Forum), many local estate planning council meetings, a number of state bar association conferences, and many national estate planning programs; member, Advisory Committee for the Philip E. Heckerling Institute on Estate Planning of the University of Miami School of Law; member, Editorial Boards of BNA Tax Management's Estates, Gifts, and Trusts Journal, and the Society of Financial Service Professionals CLU Journal; designated, Accredited Estate Planner by the National Association of Estate Planners and Councils, and one of 10 individuals awarded its Distinguished Accredited Estate Planner designation in the initial class, in 2004.

Darwin C. Broenen

Darwin C. Broenen, B.S., Marquette University, 1954; M.B.A., University of Chicago, 1957; C.P.A. (District of Columbia, Florida and Wisconsin); frequent lecturer and author of articles on international taxation issues.

Darrell Brown

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

Gregory K. Brown, Esq.

Gregory K. Brown, University of Kentucky (B.S. 1973), University of Illinois (J.D. 1975); member, Illinois Bar. Past Chairman, member, Legislative and Regulatory Advisory Committee, The ESOP Association. Past Member, Board of Directors, The ESOP Association. Past Chairman, Chicago Bar Association, Employee Benefits Committee. Member, ABA Tax Section, Employee Benefits Committee.
 

Karen B. Brown

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

Kyle N. Brown, Esq.

Kyle N. Brown, University of North Carolina at Chapel Hill (B.A.); Campbell University School of Law (J.D.); National Law Center at George Washington University (LL.M. in Taxation); formerly with Internal Revenue Service, Employee Plans Technical and Actuarial Division; member, District of Columbia Bar, North Carolina Bar, Tax Court Bar, and United States Supreme Court Bar.

Kenneth Brown

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

Stephen J. Brownell, CPA

 Stephen J. Brownell, Lindsay & Brownell LLP, LaJolla, CA. Bachelor of Arts in Economics, University of California, Davis in 1982. Masters of Accountancy, specializing in Taxation, San Diego State University in 1985.

Charles M. Bruce, Esq.

Charles M. Bruce, B.A., Washington & Lee University; J.D., George Washington University Law Center; member, The District of Columbia Bar, American Bar Association (Section of Taxation, Committee on Foreign Activities of U.S. Taxpayers), International Fiscal Association, International Bar Association (Section of Business Law, Taxation Committee); formerly, Counsel, Senate Finance Committee, Attorney–Advisor, United States Tax Court, Adjunct Professor, Georgetown University Law Center, and Visiting Professor, Institut für Auslandishes und Internationales Finanz und Steuerwesen.

Stefan Brunsbach

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

Charlene Budd

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

Charles Budd

Charles I. Budd, Masters of Divinity (summa cum laude), Baylor University; B.A. (Psychology), Baldwin-Wallace College. Mr. Budd is a former Chief Executive Officer of technology companies including Financial Information Trust, InterContinental Computer Systems, Inc., and Technology Connections, Inc. Mr. Budd is currently a principal in the consulting firm, Budd Management Systems. As a consultant on project management and information systems projects, he has led seminars, conducted workshops and presentations around the world, and co-authored two books. Mr. Budd is a certified Project Management Professional (PMP), a certified Systems Analyst, and holds a Jonah certification in the Theory of Constraints. He is currently active in the Project Management Institute as well as several information systems and civic volunteer organizations.

Beverly R. Budin, Esq.

Beverly R. Budin, B.A., University of Pennsylvania (1965); J.D., Stanford University Law School (1969); Board of Regents, American College of Trust and Estate Counsel; past Editor, ACTEC Journal; adjunct professor, Villanova University Law School; contributing editor, Tax Management Estates, Gifts and Trusts Journal; member, Tax Management Estates, Gifts and Trusts Advisory Board; past Chair, Estate and Gift Taxes Committee, Section of Taxation, American Bar Association; member, Tax Committee, Orphans’ Court Section, Philadelphia Bar Association; member, Pennsylvania, Florida and Massachusetts Bars.

Eunice L. Bumgardner, Esq.

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

Bobby Burgner

Bobby L. Burgner is Tax Counsel and Director of State and Local Taxes for General Electric Company in Atlanta, Georgia. Prior to joining GE, he was a partner and Southeast Region Director of State and Local Services with Arthur Andersen & Co. in Atlanta, Georgia. He is a CPA and attorney, and has been appointed a member of both the AICPA and ABA committees on state and local taxation. Mr. Burgner graduated from the University of West Florida (B.A. accounting; Phi Kappa Phi; magna cum laude) and Georgetown University Law Center (J.D.; magna cum laude; Order of the Coif; Sewell Key Award). While attending Georgetown, he served as state tax manager for MCI Communications Corporation, and later as state tax manager in the national tax office of another national accounting firm. From 1989 through 1995 Mr. Burgner resided in Atlanta, where he headed the state and local tax practice for Arthur Andersen in the Southeast Region. In 1995, he joined General Electric Company as Tax Counsel and Director of State and Local Taxes.

Frederick R. Burke, Esq.

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

Hannah Burke

KPMG LLP's Energy Sustainability Tax practice

Steven Burkholder

Steven Burkholder is the Norwalk, Connecticut Staff Correpondent at BNA Tax and Accounting's

Peter Burt, Esq.

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

Peter Burt, Federal Tax Law Editor

Peter E. Burt is a Federal Tax Law Editor at BNA Tax & Accounting where he works on issues related to personal and trade or business income, deductions, credits, and incentives. Peter came to BNA Tax Management from Thomson West, where he spent several years as a member of Thomson West's tax law editorial team. Prior to entering the legal publishing industry, he was in private law practice focusing on estate and business succession planning, commercial transactions, and litigation. Peter received a B.A. in Political Science from Brigham Young University and J.D. and LL.M. (in Taxation) from Thomas M. Cooley Law School.

Herbert Buzanich

Herbert Buzanich, University of Vienna (Master of Laws 1998); Doctor of Jurisprudence (2001); LL.M. International Tax (NYU 2004); member, Austrian Bar; member, New York State Bar; member, International Fiscal Association. 

Michael J. Caballero, Esq.

Michael J. Caballero, B.S. in Mathematics, magna cum laude, University of Notre Dame, 1991; J.D., cum laude, Georgetown University, 1994; LL.M. in Taxation, New York University, 2000; Partner, Paul, Hastings, Janofsky & Walker LLP, Washington, D.C.; admitted in Washington, D.C. and New York. 

Oguz Caginalp, Esq.

Oggie Caginalp, B.A., Tufts University; M.B.A. New York University Graduate School of Business; J.D., Boston College Law School; LL.M (in Taxation), New York University School of Law; Attorney, Tax Department, Brown & Wood; Attorney, Tax Department, Rogers & Wells; Vice President and Senior Tax Counsel, Corporate Tax Division, Citibank, N.A; Vice President, Capital Structuring Group, Citibank, N.A, Senior Vice President and Head of Tax, Commerzbank Capital Markets Corporation (2000-present).
 

David Cairns, FCA

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

Massimo G. Calderan, Esq.

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

Allen Calhoun, Esq.

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

Jay Camillo

Ernst & Young LLP, Atlanta

Charles G. G. Campbell, Esq.

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

Regis W. Campfield

 Regis W. Campfield, Marilyn Jeanne Johnson Distinguished Law Faculty Fellow and Professor of Law in Dedman School of Law, received his B.B.A., cum laude, from the University of Notre Dame and LL.B. from the University of Virginia. He practiced law with a firm in Cleveland and taught at the University of Notre Dame Law School before joining Dedman School of Law in 1977. He has taught courses in wills and trusts, estate and gift taxation, and estate planning.

German Campos

Germán Campos, Universidad de Santiago de Chile (Certified Public Accountant, 1989, and Commercial Engineer, 1992); Professor, Universidad de Chile, Pontificia, Universidad Católica de Chile, and Universidad de Santiago de Chile; Member, Instituto de Derecho Tributario and International Fiscal Association. 

Pamela M. Capps, Esq.

Pamela M. Capps, B.S.B.A., Washington University (1987); J.D., Columbia University School of Law (1992); member, New York State Bar Association, Association of the Bar of the City of New York; member, New York State Bar; co-author, Tax Management Portfolio No. 561, Capital Assets. 

L. Michelle Carlone, CPA

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

Philip Carmichael, Esq.

 Philip Carmichael is a principal economist in Baker & McKenzie's New York office. He has advised several US-based companies on global transfer pricing including transfer pricing analysis, planning, documentation and dispute resolution. He has also coordinated and prepared documentation to serve the needs of tax authorities across different jurisdictions. In transfer pricing disputes, he has assisted in the preparation of economic analyses and responses to information requests, as well as advised on strategy. Prior to joining Baker & McKenzie, Mr. Carmichael was a principal in the economic and valuation services practice of KPMG LLP.

Michael Carnevale, CPA Esq.

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

John L. Carr, Jr. Esq.

John L. Carr, Jr., B.S., Auburn University (1969); J.D., University of Georgia (1978); Editor, University of Georgia Law Review (1977-78); member, International Fiscal Association. 

John Carr, Esq.

Retired from Winston & Strawn, co-author of Portfolio 902-2nd,

James E. Carreon, Esq.

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

Glen Carrington, CPA

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

Elizabeth A. Case, Esq.

Elizabeth A. Case, B.A., Millsaps College; M.B.A., Southern Methodist University; formerly Special Assistant to the Deputy Chief Counsel, Internal Revenue Service; Participant, AICPA Partnership Taxation Technical Resource Panel.

Aldo Castoldi, Esq.

Aldo Castoldi is a director in the transfer-pricing team of Studio Tributario e Societario, a member of Deloitte's global organization. He has more than 10 years of tax experience, the last eight with Deloitte in Milan. He has served a broad range of foreign-owned multinationals, as well as Italian concerns. He has extensive experience in transfer pricing, international tax matters, and tax audits.

Patrick Cauwenbergh, Esq.

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

Karen E. Cederoth

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

Lauren Watson Cesare, Esq.

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

Clark J. Chandler, Ph. D.

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

Stephen Charbonnet

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

Betty Chavis

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

René Chaze

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

C. V. Chen

C. V. Chen, Managing Partner, admitted 1975, Member of Taipei and Kaohsiung Bar Associations, R.O.C.; Education: S.J.D., Harvard Law School (1972); LL.M., Harvard & University of British Columbia; LL.B., National Taiwan University. Experience: Managing Partner and CEO, Lee and Li Attorneys-at-Law, Taipei, Taiwan; Member of the Committee of Taxation Policy and Regulation Consultation, Ministry of Finance, R.O.C.; Adjunct Professor of Law, National Chengchi University & Soochow University Graduate School of Law (1972–present), Taiwan; Lecture Professor of Law at the Management Schools of Peking University and Tsinghua University, China; President, (April 2000–present), The Red Cross Society of the Republic of China; Chairman, Taipei European School Foundation, Taiwan, Republic of China (1994–present); Director (December 1993–present), Vice Chairman (February 1992–December 1993), first-term Vice Chairman & Secretary General (November 1990–February 1992), Straits Exchange Foundation; Director, Lee and Li Foundation; President, The Chinese Society of International Law (January 2004–present); Board of Director, Yuan Ze University (Taiwan) (1990–present); Honorary President, Harvard Club of Republic of China on Taiwan (1989–present); Numerous articles on transnational legal problems.

Xinyu Chen

Xinyu Chen is deputy division director of the Shenzhen municipal office of China's State Administration of Taxation.

Robin A. Chesler, Esq.

Robin A. Chesler, Esq., B.A., Harvard-Radcliffe University (1986, magna cum laude); J.D., University of California, Boalt Hall School of Law (1989); Partner, Baker & McKenzie, LLP; co-author, The Final Software Revenue Characterization Regulations, Tax Management International Journal (February 1999); co-author, Characterization of Computer Software Revenue in International Transactions, TAXES, The Tax Magazine (December 1996); member, State Bar of California, American Bar Association Section on Taxation.
 

Bernard Chesnais

Bernard Chesnais obtained Master degrees in general law studies (University of Bretagne – Rennes, 1969), sociology (University of Bretagne – Rennes, 1970), and tax law (Ecole Nationale des Impôts), as well as a Diplôme d'Etudes Comptables Supérieures (Ecole Nationale des Impôts). He is a former tax inspector at the Direction des Vérifications Nationales et Internationales; partner, Salans.

Unghwan Rap Choi

Unghwan Rap Choi, Foreign Legal Consultant and Economist, Kim & Chang; Seoul National University (B.A., cum laude, 1984); UCLA (Ph.D. in Economics, 1989; J.D., 1992); Member, American Bar Association; California Bar Association (Tax Section); American Economic Association. 

Spencer Chong

Spencer Chong is a transfer pricing partner in PricewaterhouseCoopers' China transfer pricing network.

R. Lee Christie, Esq.

Lee Christie is a partner in the Chicago office of Hopkins & Sutter whose practice focuses on tax matters for insurance industry clients, including property and casualty insurers, life and health insurers, HMOs, Blue Cross organizations, insurance trade associations, and insurance guaranty associations. He graduated from Illinois Wesleyan University in 1981 and Harvard Law School in 1984. Lee has served as Chair of the Subcommittee on Life Insurance Companies of the ABA Tax Section Committee on Insurance Companies. 

Wallace E. Christner, Esq.

Wallace Christner is a business lawyer with Venable LLP, concentrating his practice on business and tax planning for business transactions including mergers, stock and asset acquisitions and dispositions, investments and joint ventures. Mr. Christner also focuses on compliance-related planning and investigations of public companies.

James T. Chudy, Esq.

James T. Chudy, B.S. with Honors, Phi Beta Kappa, University of Wisconsin–Madison (1981); J.D., Harvard Law School (1984); Executive Editor, Harvard Civil Rights-Civil Liberties Law Review; The Association of the Bar of the City of New York (Council on Taxation, Secretary, 1990–1993). 

Jack Ciesielski

 Jack T. Ciesielski is the owner of R.G. Associates, Inc., an investment research and portfolio management firm located in Baltimore. Mr. Ciesielski is the publisher of The Analyst's Accounting Observer, which is an accounting advisory service for security analysts. He has been a CPA since 1978, and held the CFA designation since 1988. Before founding R.G. Associates in 1992, he spent nearly seven years as a security analyst with the Legg Mason Value Trust. Prior to that, he had performed various stints in the accounting profession as an auditor with Coopers & Lybrand, as an internal auditor with Black & Decker, and as an educator at the University of Maryland.

Richard H. Clark

Richard H. Clark Professor of Law, Emory University, 1986-present; member, Advisory Committee of the University of Miami Philip E. Heckerling Estate Planning Institute; faculty member, American Bankers Association National Graduate Trust School; member, American Law Institute; adviser, Restatement of the Law (Third) of Property — Wills and Other Donative Transfers; former Council member, Real Property, Probate & Trust Law Section of the American Bar Association; Academic Fellow and Former Regent, American College of Trust and Estate Counsel; Academician, The International Academy of Estate and Trust Law; Editor-in-Chief, Real Property, Probate & Trust Journal, 1987-89; member, Tax Management Advisory Board on Estates, Gifts and Trusts; author, Wealth Transfer Planning and Drafting (2005), Federal Wealth Transfer Taxation (4d ed. 2004), Income Taxation of Trusts, Estates, Grantors and Beneficiaries (1987), Casner & Pennell, Estate Planning (6th ed. 2001), co-author, 834 T.M., Transfer Tax Payment and Apportionment (2001), author, various articles and Institute chapters.
 

Scott Brian Clark

Scott Brian Clark is a member of SNR Denton's Taxation practice. Scott leads the firm's U.S. (state and local) tax practice and focuses on tax planning, audit and litigation issues, particularly those impacting communications, e-commerce, technology and utility companies. With more than 20 years of tax and legal experience, he is well-versed in the intricacies of state tax planning and tax controversy issues. 

George Clarke

George Clarke --U.S. Marine, 1988 - 1992 (active) J.D., Georgetown University Law Center, magna cum laude, 2003; B.S., Edgewood College, magna cum laude, 1998; George Clarke practices in the white collar, internal investigations, and tax areas and focuses on the defense of civil and criminal tax matters (including voluntary disclosure). Other elements of his practice include civil tax litigation and the defense of non-tax federal criminal matters, including allegations of impropriety under the Foreign Corrupt Practices Act (FCPA) and other criminal laws of the United States. Mr. Clarke has substantial experience advising clients on the defense of foreign tax and non-tax criminal investigations and the effect those investigations have in the United States (particularly with respect to U.S. tax liability accrual provisions such as FIN 48). Clarke is currently with Miller & Chevalier.

Christopher P. Cline, Esq.

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

Grant M. Clowery

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

Nathan E. Clukey, Esq.

Nathan Clukey, Trial Attorney, U.S. Department of Justice, Tax Division, Adjunct Professor of Law. B.A., Virginia Tech; J.D., Catholic University; LL.M., Georgetown.

John Coalson

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

Joe B. Cogdell, Jr. Esq.

Joe B. Cogdell, Jr., B.A., J.D., University of Arkansas; LL.M. in Taxation, Southern Methodist University; member of North Carolina, Oklahoma and Arkansas Bars.
 

Bruce A. Cohen, Esq.

Bruce A. Cohen, B.A., Case Western Reserve University (1984) (Phi Beta Kappa, summa cum laude); J.D., Columbia University (1987); Associate International Tax Counsel and Attorney Advisor, Office of Internal Tax Counsel, Department of the Treasury, 1995-1997; Partner, Baker & McKenzie LLP, 2001-2007; Harlan Fiske Stone Scholar; member, Internal Fiscal Association; member, State Bar of California, District of Columbia Bar, Illinois State Bar Association, Tax Court Bar, American Bar Association Section on Taxation.

I. Mark Cohen, Esq.

I. Mark Cohen, B.S., California State University, Long Beach (1980); J.D., University of Arizona, College of Law (1984); LL.M. (in Taxation), College of William and Mary, Marshall-Wythe School of Law (1989); Judge Advocate, United States Navy, 1984-1988; Tax Manager, Goodman & Company, CPAs, 1988-1989; Associate Attorney, Adams, Porter & Radigan, 1989-1991; Founder and Principal of Cohen & Burnett, P.C., 1991-present; Past President, Northern Virginia Estate Planning Council; Member, Legislative Committee, Trusts and Estates Section, Virginia State Bar; Member, American Bar Association; Member, Virginia State Bar; Member, Arizona State Bar. Mr. Cohen is the Virginia Reporter to the UTC. 

Diane Goulder Cohen, Esq.

Diane Goulder Cohen, B.A., The Ohio State University, 1972, summa cum laude; J.D., Cornell University College of Law, 1975; Partner, The Wagner Law Group, Boston, MA; member Ohio Bar; Life Fellow Ohio State Bar Foundation; ABA Section of Taxation; speaker on ERISA and employee benefit issues; author, articles on ERISA and employee benefits, including Benefits Law Journal.

Ross Cohen

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.

Robert T. Cole, Esq.

Robert T. Cole, B.S., Wharton School of Finance, University of Pennsylvania (1953); LL.B., Harvard Law School (1956); Academic Postgraduate Diploma in Law, London School of Economics (1959); senior counsel in the Washington, D.C. office of Alston & Bird LLP; former member of Cole Corette & Abrutyn; former International Tax Counsel of the U.S. Treasury Department; editor and principal author of Practical Guide to U.S. Transfer Pricing. 

Steven D. Conlon, Esq.

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

Jason Connery

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

James E. Connor, Esq.

James E. Connor, B.A., Cornell University; J.D., University of Pennsylvania Law School; LL.M in Taxation, Georgetown University Law Center; co-leader of Federal Tax Services group of Washington National Tax Services office of PricewaterhouseCoopers LLP; adjunct professor, Georgetown University Law Center (LL.M. program), 1985-1990; formerly of Office of Chief Counsel, Internal Revenue Service, 1977-1985.

Peter J. Connors, Esq.

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

Kevin R. Conzelmann, Esq.

Kevin R. Conzelmann (A.B., Xavier University; J.D., Harvard Law School; LL.M., New York University, School of Law) is the Tax Counsel of Omnicom Group Inc. 

Lynn A. Cook, Esq.

Lynn Cook  B.A., State University of New York  at Fredonia; J.D., Pace School of Law;  LL.M., Taxation, Georgetown Law Center; Watson Wyatt Worldwide, Research and Innovation Center, Arlington, VA; member VA Bar, NYS Bar; formerly a Tax Law Specialist in the IRS Employee Plans Technical Division, Washington, DC national office; member IRS Mid-Atlantic Pension Liaison Group.   

Diane M. Cooper, Esq.

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

Kevin A. Cordano

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

Luis Coronado

Luis Coronado is a partner based in Ernst & Young's member firm in Singapore and is the Far East Area and Greater China transfer pricing leader. Luis will be returning to Shanghai in January 2010. Luis has worked in Asia since 2005 as part of his more than 15 years advisory experience in international tax and transfer pricing issues. 

Manal Corwin

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

Jenny Cottrell, Esq.

Jenny Cottrell is with Stephenson Harwood in London, England.

Martin B. Cowan, Esq.

Martin B. Cowan, Esq. serves as a Member of Real Estate Advisory Board at Tax Management, Inc. Martin B. Cowan is the Attorney at Law, New York, NY.

David Cowling

 David Cowling is a Partner at Jones Day and has extensive transactional and tax controversy experience with taxing authorities throughout the United States and abroad. He chairs the firm's State and Local Tax Practice and its e-Commerce Tax Practice.

William H. Cowper

William H. Cowper, George Washington University, J.D., with high honors, 1983; State University of New York at Buffalo, B.S., 1978. He is a member of Order of the Coif. Cowper is currently Vice President and Corporate Counsel on Employee Benefits Law for Prudential Insurance Company. Previously he was an Associate at Dow Lohnes & Alberston from 1983-1990. Mr. Cowper was admitted to District of Columbia in 1983 and is co-Author of Tax Management Portfolio IRS Determination Letter Procedures.

James D. Cox, Esq.

 James D. Cox is a Brainerd Currie Professor of Law at Duke. Professor Cox joined the faculty of the School of Law at Duke in 1979 where he specializes in the areas of corporate and securities law. Prior to moving to Durham, he taught at the law schools of Boston University, the University of San Francisco, the University of California, Hastings College of the Law, and Stanford. During the 1988-89 academic year he was a Senior Research Fulbright Fellow at the University of Sydney. Professor Cox earned his B.S. from Arizona State University and law degrees at the University of California, Hastings College of the Law (J.D.) and Harvard Law School (LL.M.)

Toby Cozart, Esq.

Toby Cozart, B.A., University of North Carolina (1974); J.D., Duke University (1978); M.S. in Philosophy, University of North Carolina (1979); LL.M. in Taxation, New York University School of Law (1981). Law office, Piedmont, California. Previously: Tax Counsel, GATX Capital Corporation, San Francisco, California; Partner, Lillick, McHose & Charles, San Francisco, California; Associate, Morgan, Lewis & Bockius, New York, New York; Staff Counsel, Subcommittee on Oversight, Committee on Ways and Means, U.S. House of Representatives, Washington, D.C.; Member of the Bars of the District of Columbia, New York, California, and the United States Tax Court.

Bridget J. Crawford

Bridget J. Crawford, Esq., Assistant Professor, Pace University School of Law (2003- ); Milbank, Tweed, Hadley & McCloy LLP (Associate, 1996-2003); Lecturer in Law, University of Pennsylvania School of Law (2001); University of Pennsylvania School of Law (J.D. 1996); Elected Member, Moot Court Board; Yale College (B.A. magna cum laude 1996); Member: American Bar Association, Sections on Real Property, Probate and Trust Law and Taxation; New York State Bar Association, Trusts and Estates Law Section; Association of the Bar of the City of New York, Non-Profit Organizations Committee (1997-2000); Publications include “Model Estate Planning Documents” in Appendix to David Westfall and George P. Mair, Estate Planning Law and Taxation (5th ed. 2003) (with James S. Sligar); “Grantor Trusts and Income Tax Reporting Requirements: A Primer,” Prob. Prac. Rep. (May 2001) (with Jonathan G. Blattmachr); “Wilderness No More: Alaska as the New ‘Offshore’ Trust Jurisdiction,” J. of Soc'y Advanced Legal Stud. (Nov. 1999) (with Jonathan G. Blattmachr); “Selected Estate Planning Strategies for Persons With Less than $3 Million,” Estate Planning (July 1999) (with Jonathan G. Blattmachr and Georgiana J. Slade).

Roy Crawford, III

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

Thomas Crichton, IV Esq.

 Thomas Crichton IV is a Partner with Vinson & Elkins LLP in Dallas, TX. Tom's law practice involves federal income tax matters, with particular emphasis in the natural resource, partnership, and corporate areas. His practice focuses primarily on business transactional tax advice in U.S. and international activities. He also advises on contested matters, including technical advice proceedings. He has represented clients before the National Office of the Internal Revenue Service in requests for ruling, and before the various appeals offices of the Internal Revenue Service, the United States Tax Court, and other tribunals concerning tax deficiency matters and claims for refund.

Nina J. Crimm

Nina J. Crimm, Professor of Law, St. John's University School of Law (New York). A.B., Washington University (1972); J.D. and M.B.A., Tulane University (1979); LL.M. in Taxation, Georgetown University Law Center (1982); previously Tax Attorney with former Washington, D.C. firm of Ginsburg, Feldman and Bress; Attorney/Advisor at the United States Tax Court for Judge Irene F. Scott and Chief Judge Arthur L. Nims; author of Tax Court Litigation: Practice and Procedure (Little, Brown and Co., 1992 and supplements) and of numerous published law review and journal articles. 

Robert J. Crnkovich, Esq.

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

James E. Croker, Jr. Esq.

 Jim Croker is a partner with Alston & Bird LLP in the firm's Federal and International Tax Groups. He advises U.S. and non-U.S. corporations, real estate investment trusts, investment banks, financial institutions, pension funds, investment funds and individuals with respect to structuring domestic and cross-border acquisitions, dispositions and joint ventures, REIT IPOs and secondary offerings, fund formations, alternative energy projects, outsourcing transactions, real estate investments, tax treaty issues and transfer pricing.

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

A partner at the Clearwater, Florida law firm of Gassman, Bates & Associates, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation, and corporate and business law, Mr. Crotty has co-authored several handbooks that have been published in BNA Tax & Accounting, Steve Leimberg’s Estate Planning and Asset Protection Planning Newsletters and Estate Planning Magazine.

Robert E. Culbertson, Esq.

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

Frank Cummings, Esq.

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

Jasper L. Cummings, Jr. Esq.

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

Susan G. Curtis, Esq.

Susan G. Curtis, Esq. serves as a Member of Compensation Planning Advisory Board at Tax Management, Inc. and works at Janofsky & Walker LLP, New York, NY.

Joseph J. Czajkowski, Esq.

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

Dominic L. Daher

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

Stacy Daher

Stacy E. Daher is the Assistant Treasurer at the University of San Francisco. In her role as Assistant Treasurer, Ms. Daher is responsible for the management of the University's endowment investments, cash management, and debt issuance. Ms. Daher was formerly a Senior Associate with the international accounting firm PricewaterhouseCoopers. Ms. Daher is a graduate of Saint Louis University (Master of Accountancy) and the University of Missouri-Columbia (Bachelor of Music). Ms. Daher is also an adjunct member of the faculty at the University of San Francisco School of Business and Management. 

Roland S. Dahlman, Esq.

Roland S. Dahlman, LL.B. 1970 and LL.D. 2006 (Stockholm), LL.M. 1974 (Harvard University); Advokat. Member of the Swedish Bar and of Dahlman Advokatbyrå, Stockholm, Sweden.

Harvey P. Dale

 Harvey P. Dale, University Professor of Philanthropy and the Law at New York University and Director, National Center on Philanthropy and the Law.

David C. D'Alessandro, Esq.

David C. D'Alessandro, B.A. summa cum laude, Economics, Boston College, 1991; J.D., University of Michigan Law School, 1994; Partner, Vinson & Elkins LLP, Dallas, Texas; Member: Texas Bar, National Association of Stock Plan Professionals, SouthWest Benefits Association, Employee Benefits/Executive Compensation Section of the Dallas Bar Association; Chairman: Employee Benefits and Executive Compensation Committee of the Tax Section of the State Bar of Texas; Speaker on a variety of executive compensation and employee benefits topics at symposiums and conferences for various organizations including the American Bar Association and The Conference Board.

Susan J. Daley, Esq.

Susan J. Daley, B.A., University of Connecticut (summa cum laude 1978); J.D., Harvard Law School (1981); member, American Bar Association, Section of Taxation (chair, Securities Law Subcommittee of the Employee Benefits Committee); member, Chicago Bar Association, Federal Taxation Committee (former chair), Employee Benefits Committee (former chair); Illinois State Bar Association Employee Benefits Section Council (former chair); member, American College of Employee Benefits Counsel; member, National Association of Stock Plan Professionals (Chicago Chapter President); member, BNA Pension & Benefits Advisory Board.
 

Robert T. Danforth

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

J. William Dantzler, Jr. Esq.

J. William  Dantzler, Jr., B.S., Clemson University, 1974; J.D., New York University, 1979; Tax Partner and Head of Global Tax Practice, White & Case LLP, New York, New York; domestic and international corporate tax practice with emphasis on mergers and acquisitions and tax controversies, including transfer pricing; speaker and author on U.S. and international corporate tax issues. 

Kathleen David

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

Kristi Davidson

Kristi A. Davidson, an associate with the firm's Commercial Litigation Group, focuses her practice in securities litigation, misappropriation of trade secrets, real estate tax exemptions, and claims against accounting firms. A member of the Allegheny County Bar Association, Ms. Davidson has chaired committees involving real estate tax appeals and quality of practice issues. Ms. Davidson received a B.S. from Truman State University and a J.D. from the College of William & Mary. 

Bruce N. Davis, Esq.

Bruce N. Davis, B.A., University of Virginia (high honors 1980, Phi Beta Kappa); J.D., Harvard Law School (1983); LL.M. (in taxation), Southern Methodist University (1987); Former Chairman, Subcommittee on §§338, 367 and 1491, Committee on Foreign Activities of U.S. Taxpayers, American Bar Association; Principal Special Assistant to the Associate Chief Counsel (International), Internal Revenue Service (1988-1991); member of board of advisors of various international tax publications, and frequent speaker and writer on international tax issues.

Glenn Davis, Esq.

Glenn Davis (retired) is former Executive Editor, Federal Tax Services, at BNA Tax and Accounting (a.k.a. Tax Management). Glenn joined Tax Management in February 1985 as a Tax Law Editor and was promoted to Managing Editor in July 1986. He assumed his current duties in October 1991. Prior to joining BNA, Glenn spent three years as a Tax Law Specialist in the IRS National Office’s Employee Plans and Exempt Organizations Division, as well as several years’ general law practice. Glenn holds a Master of Laws in Taxation degree from the Georgetown University Law Center, a J.D. from the University of Maryland School of Law, and an A.B. from Brandeis University.

Mario A. de Castro

Mario A. de Castro, University of Miami School of Law (LL.M. in Taxation); Temple University of Law (J.D. 1994); Tulane University (B.A. 1990); member, American Bar Association; member, Florida Bar; Licensed to practice law in the State of Florida, U.S. Court of Appeals for the Eleventh Circuit, United States Tax Court; United States District Court for Southern District of Florida, and in the Republic of Colombia (pursuant to ICFES Resolution issued 1999). 

J. Gary Dean

J. Gary Dean is a Multistate Tax Services Partner in the Philadelphia Office of PricewaterhouseCoopers LLP. Mr. Dean serves as the National Technical Services Leader of the Firm's Multistate Tax Services Practice, in which capacity he is responsible for all aspects of multistate tax planning, research, and compliance.

James P. DeBree, Jr. CPA

James P. de Bree, Jr., B.S., California State University Northridge (1975). Certified Public Accountant (California); Partner, Deloitte Tax LLP; member, American Institute of Certified Public Accountants, California Society of Certified Public Accountants, National Association of Real Estate Investment Trusts; author of numerous articles on REITs and REIT taxation; frequent speaker on REIT-related matters.
 

Joseph DeCarlo, Jr.

Joseph DeCarlo, Jr., Columbia College (B.A. 1974); Fordham University School of Law (J.D. 1979); partner, Ivins, Phillips & Barker, Washington, D.C. 

Nicasio J. del Castillo

Nicasio del Castillo, Universidad del Uruguay; Harvard Law School (International Tax Program, 1970); member, AICPA Subcommittee on International Taxation and International Fiscal Association. 

Jocelyn Delsouiller, Esq.

Jocelyne Delsouiller, graduated 1972 Geneva, Swtitzerland, admitted to the Geneva Bar  1974, legal counsel in Paris, 1979. admitted to the Paris Bar 1992. Corporate partner Campbell, Philippart, Laigo & Associes, Paris, France.

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

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

John DerOhanesian is a senior manager in KPMG's International Corporate Services Group in San Diego, California.

Gerald S. Deutsch, Esq.

 Gerald S. Deutsch, Esq., serves as a Member of Estates Gifts & Trusts Advisory Board and Member of Real Estate Advisory Board at Tax Management, Inc. and has served as the Director of Colonial Commercial Corp,.

Bobby L. Dexter, Esq.

Bobby Dexter, who is in the Washington office of Hopkins & Sutter, secured his B.A. degree magna cum laude from Yale University in 1989 and his J.D. in 1992 from Harvard Law School, where he was a member of the Harvard Law Review.

Winnie Di

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

Louis H. Diamond, Esq.

Louis H. Diamond, Esq.; LL.M. in Taxation, Georgetown University Law Center; J.D., Cum Laude, George Washington University National Law Center; B.A., George Washington University; Managing Member of Diamond ESOP Advisors PLLC, is one of the leading ESOP (Employee Stock Ownership Plan) attorneys in the country. Mr. Diamond is a past chairman of the ESOP Association’s Legislative and Regulatory Advisory Committee. He previously served as attorney advisor at the United States Tax Court, is a Charter Fellow of the American College of Employee Benefits Counsel and a Fellow of the American College of Tax Counsel. His work with ESOPs is all encompassing, ranging from representing owners selling stock to an ESOP, employees pooling ESOP funds to purchase their division/subsidiary from corporations large and small, banks and others making ESOP loans and ESOPs themselves and their trustees. Representing the employees of the Illinois Institute of Technology Research Institute (now Alion Science and Technology) in a $130 million employee buyout of its operating assets is among Mr. Diamond’s most notable ESOP achievements.

Brett R. Dick, Esq.

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

Lauren Dickson, Esq.

Lauren H. Dickson, Esq., is the Editor for

Beth J. Dickstein, Esq.

Beth J. Dickstein, B.S., University of Illinois (1985, with highest honors); J.D., University of Pennsylvania Law School (1988, cum laude); Certified Public Accountant; member of the Tax Section of the American Bar Association.

Michael Dirkis

Dr Michael Dirkis is Professor of Taxation Law at University of Sydney and a noted researcher, having authored and co-authored over 550 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute of Australia, in the forefront of the all major tax reform and taxation administration reforms through participation in key Australian governmental consultative forums conducted by the Treasury, Australian Taxation Office, the Board of Taxation, the Inspector General of Taxation and the Australian National Audit Office and appearing before numerous Parliamentary committees.

James H. Ditkoff

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.

Mortimer Dittenhofer, CIA, CGFM, Ph.D.

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

Wojciech Dmoch

Wojciech Dmoch is a Counsel at Clifford Chance. His extensive experience includes preparing appeals and complaints in tax proceedings, analysing contracts and investments from the tax point of view, tax audits, routine tax advice, tax planning and drafting tax opinions. He has extensive experience in tax structuring of real estate investments, including tax advice in connection with specific investment projects (investments through the acquisition of companies, acquisition of land, acquisition of plants, and construction). 

William G. Dodge

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

Joseph M. Dodge

 Joseph M. Dodge, LL.B., Harvard University, 1967, LL.M., New York University, 1973, B.A., Harvard University, 1963. Professor at Florida State University, College of Law.

Ingmar Doerr

Dr. Ingmar Dörr is a senior associate in Lovells’ International Tax Practice, based in Munich. He is admitted to work as an attorney-at-law and as a certified tax advisor in Germany. Main focus of his activity lies on the national and international tax law and the consultation of German and international clients in M&A/Private Equity and financing Transactions as well as the development and conversion of tax models. He is a graduate of University of Munich and wrote his doctoral thesis on the subject of European company taxation at the Max Planck Institute Munich. Ingmar is an author of numerous professional publications and a member of the International Fiscal Association. 
 

D. Kevin Dolan, Esq.

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

Joseph M. Doloboff, Esq.

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

Joseph Donovan

Joseph X. Donovan is a Principal in the Boston office of PricewaterhouseCoopers LLP. Before joining PricewaterhouseCoopers LLP in 1984, Joe was Deputy Chief of the Legal Bureau of the Massachusetts Department of Revenue. He also served as Tax Counsel in the Rulings & Regulations Bureau of the Department. Author of the Massachusetts Sales and Use Tax Manual, he is the former chair of the State Tax Committee of the Massachusetts Society of CPAs and serves on the advisory board of State Tax Notes. Joe also served as an advisor on state tax matters to Governor Weld's Council on Economic Growth and has written and lectured widely on state and local tax matters. Joe received an A.B. from Cornell University and a J.D. from the University of Michigan Law School.
 

Glenn W. Dowd, Esq.

Glenn W. Dowd, Central Connecticut State University (B.A. cum laude, 1984), University of Connecticut School of Law (J.D. high honors, 1989); member, Connecticut Bar; associate, Day, Berry & Howard. 

Michael Drake

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

William A. Drennan, II Esq.

William A. Drennan, B.S. in Business Administration, summa cum laude, St. Louis University (1982); J. D., magna cum laude, St. Louis University School of Law (1985), LL.M. in Taxation, Washington University School of Law in St. Louis, Missouri (1997), Chair, Administrative Advisory Committee, Archdiocese of St. Louis Charitable Gift & Bequest Council; fellow, American College of Tax Counsel and American College of Trust & Estate Counsel; member, Association for Advanced Life Underwriting and Mensa; adjunct professor at the Washington University School of Law Graduate Tax Program; Senior Editor of “The Insurance Counselor” Series of books published by the Real Property, Probate and Trust Law Section of the American Bar Association; Co-author of “Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation”; passed Missouri CPA exam in 1984. 

Elizabeth E. Drigotas

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

Pamela Jensen Drucker, Esq.

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

Amy Dunbar

Amy Dunbar, Ph.D. (Accounting), University of Texas at Austin; B.A. (Economics), Macalester College. Dr. Dunbar is an accounting professor at the University of Connecticut. She has written articles for publications including The Encyclopedia of Taxation and Tax Policy; Financial Reporting Watch; Journal of Public Economics; National Tax Journal; Public Finance Review; Tax Adviser; Tax Notes; Journal of the American Taxation Association; and Taxation for Accountants. She is on the editorial board of Accounting Horizons and the Journal of the American Taxation Association. Dr. Dunbar has received a number of teaching awards and is a past vice-president of the American Taxation Association.

Harley Duncan

Harley Duncan, B.A., South Dakota State University – 1972; Master of Public Affairs, University of Texas, 1978.  Managing Director, KPMG LLP, Washington National Tax. Executive Director of Federation of Tax Administrators, 1988-2008.  Frequent speaker on state and local tax and fiscal policy issues, author of articles on state and local taxation, tax administration and federal-state tax coordination. 

David S. Dunkle, Esq.

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

Carolyn M. DuPuy, Esq.

Carolyn M. DuPuy, B.A., Mount Holyoke College; J.D. and M.L.T., Georgetown University Law Center; partner, Weil, Gotshal & Manges LLP; former Senior Technical Reviewer, Office of the Associate Chief Counsel (International), Internal Revenue Service.

Michael C. Durney

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, Esq.

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

Jim Eads

Jim Eads, B. S. B. A. University of Arkansas-Fayetteville, 1970 and J. D. University of Arkansas-Fayetteville, 1973; Currently-Executive Director of the Federation of Tax Administrators, Formerly-Director, Public Affairs for Ryan & Co., President & Executive Director of the New Mexico Tax Research Institute, International Director of Electronic Commerce of the Large and Mid-Size Business Division of the Internal Revenue Service, Partner in the National Tax Department of Ernst & Young, Senior Attorney & Government Relations Counsel with AT&T Corp., Senior Tax Attorney with Sears, Roebuck & Co., Chief Counsel of the Revenue Division of the Arkansas Department of Finance & Administration.  Past President of the National Tax Association and former Chairman of the Electronic Commerce Task Force of the Council on State Taxation.  Currently serves on the State Tax Advisory Board of CCH, the Advisory Board of the Georgetown Institute of State & Local Tax and the Advisory Board of the Paul J. Hartman State & Local Tax Forum.  Formerly served on the Board of Directors of the National Taxpayers Conference and the New Mexico Society of Association Executives.  Taught state tax law as an adjunct professor of law at the University of New Mexico School of Law for two years.  

Graham Earles

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

David Early-Hubelbank, Esq.

David Early-Hubelbank, B.A., Wesleyan University (1986); J.D. (with distinction), Hofstra University School of Law (1992); Editor-in-Chief, Hofstra Law Review; LL.M. (in Taxation), New York University School of Law (1997).

Joseph Ecuyer, Esq.

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

Joseph Ecuyer, Federal Tax Law Editor

After years in private practice in New Orleans in both the tax and ERISA areas, Joe joined BNA Tax & Accounting in 2005 where he is currently a Tax Law Editor in the U.S. Income Group. He works mainly on issues related to personal and business income, deductions and credits. Joe earned a B.S. in Accounting from Louisiana State University, a J.D. from the University of Michigan Law School, and an LL.M. (in Taxation) from New York University School of Law. After graduating from NYU, Joe worked as an Attorney-Advisor for Judge David Laro of the United States Tax Court.

Claude Edelson

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

Stephen M. Edge, Esq.

Steve is a corporate tax partner at Slaughter and May where he has an extensive tax consultancy practice which includes advising on business and transaction structuring, dealing with in-depth tax investigations and tax litigation and doing a large amount of work in the transfer pricing/thin capitalisation area.

Bruce N. Edwards, Esq.

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

Clemens Egermann

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

Andrew Eisenberg

Andrew M. Eisenberg is a partner with Jones Day in Washington, DC and adjunct professor of Corporate Tax at Georgetown University Law. Mr. Eisenberg is a frequent contributor to BNA Tax & Accounting's Tax Management Memorandum.

William E. Elwood, Esq.

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

Bruce Ely

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

Christian Emmeluth, Esq.

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

Phillip England

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 E. Engle, CPA

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

Richard L. English, Esq.

Richard L. English, partner, Stinson, Morrison, Hecker LLP; A.B., Washington University (1982); J.D., University of Kansas (1985); fellow, American College of Trusts and Estates Counsel; member, Missouri Bar; Estate Planning Society of Kansas City, past director; American Bar Association; Lawyers' Association of Kansas City; lecturer, Fratcher Symposium, University of Missouri-Columbia; Missouri Bar Association Probate Institute; local CLE programs; contributing author, Techniques for Estate Planning with Life Insurance (Research Institute of America). 

Christopher E. Erblich, Esq.

Christopher E. Erblich, Esq., B.S. in Business Administration, summa cum laude, Washington University (1990); J.D., cum laude, St. Louis University School of Law (1994); chairman of the St. Louis Tax and Estate Planning practice group at Husch & Eppenberger, LLC; formerly an adjunct professor teaching Estate Planning at St. Louis University School of Law; member, Estate Planning Council of St. Louis, American Bar Association: Taxation Section, Association for Advanced Life Underwriting, Bar Association of Metropolitan St. Louis, and Civic Entrepreneurs Organization; author of “To Bury Federal Transfer Taxes without Further Adieu,” Seton Hall Law Review, Vol. 24, 1994; co-author of “Cash Values Can Reduce Interest Deductions under New Section 264(f),” Taxation Section, American Bar Association, 1998, and “Deferring Compensation with Heavenly Help,” Life Insurance Answer Book, 1998; passed Missouri CPA exam in 1990.

Deborah K. Erwin, Esq.

Deborah K. Erwin, A.B., Princeton University (summa cum laude 1988); Ph.D, English, Yale University (1996); J.D., New York University (2002); member, District of Columbia and Maryland Bars; Admitted U.S. Tax Court, U.S. Court of Federal Claims; ABA Section of Taxation.

Joseph M. Erwin, Esq.

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

Donald M. Etheridge, Jr. Esq.

For more than 30 years, Donald McGee Etheridge, Jr. has been advising clients on a broad array of federal, state and local tax matters.

Dr. Pamela S. Evers

Pamela S. Evers, LL.M., is an Associate Professor of Business Law at the University of North Carolina Wilmington. She is also the Manager and Attorney at Law at EntrepreneurShop LLC, a consulting company and law practice created with the purpose of assisting Texas entrepreneurs start small to medium enterprises at an affordable price.

Peter Faber

Peter L. Faber is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's New York office.  He focuses his practice on corporate and business tax planning and controversy work at the federal, state and local levels.

Pascal Faes, Esq.

Pascal Faes is a Partner of the Brussels office, where he heads the Tax Practice Group and has extensive experience in all areas of tax law, including both transactional work and litigation, with particular emphasis on tax structuring and international tax planning.

Charles E. Falk, Esq.

Charles Edward Falk, B.A. (in economics), University of Kansas (1970); M.S. (in accounting), The University of Virginia (1976); J.D., Washington and Lee School of Law (1979); LL.M. (in taxation), New York University School of Law (1981); LL.M. in Corporation Law (Bankruptcy and Securities Laws), New York University School of Law (1991); Principal, Mortenson and Associates, Cranford, N.J.; member, New Jersey and Virginia Bars; Certified Public Accountant, New Jersey and Virginia; author, Tax Management Portfolio, Tax Planning for the Development and Licensing of Patents and Know–How, No. 557.

George A. Famalett

George Famalett currently serves as Tax Partner at PricewaterhouseCoopers in San Jose, CA. He specializes in state and local taxation for Fortune 500 companies.

George Farrah, CPA

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, CPA, Executive Editor, State Tax and Accounting

George Farrah joined BNA in 1988, developed the State Tax Portfolios, the Weekly State Tax Report, and the Multistate Tax Report, which launched in 1994. He also developed BNA's State Tax Library, which launched in April 2000. More recently, he developed the Accounting Policy & Practice Report.

Prior to joining BNA, George worked as a CPA in both the public and private sector. George received a B.S. degree in accounting from the University of Connecticut and an M.S. in Taxation from Georgetown University. 

Laura Farrell-Legrand

Ms. Farrell is a senior manager with Ernst & Young. She is a Practice Leader for the firm's California State and Local Tax Group and serves as the firm's California State Tax Coordinator. She received her B.S. from Boston University, Summa Cum Laude, and M.S. (Taxation) from Bentley College.
 

Lawrence Fee

Lawrence H. Fee, B.A., University of Illinois at Chicago (1976); J.D., John Marshall Law School (1980); LL.M., John Marshall Law School (1984); Editorial Advisory Board, Journal of Property Tax Management; Member: Chicago Bar Association, State and Local Tax Committee, Federal Communications Bar Association.
 

Suzanne C. Feese, Esq.

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

Steven Felgran

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 A. Ferencz, Esq.

Robert A. Ferencz, B.S., University of Illinois (1968); J.D., University of Michigan Law School (1973, magna cum laude, Order of the Coif, associate editor, Michigan Law Review); Certified Public Accountant; member of the Tax Section of the American Bar Association; member of the Illinois Bar. 

Brett Ferguson

Brett Ferguson 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.

Jayson L. Fernandez

Jayson L. Fernandez, A.B. (1991) and J.D. (1995), second honors, Ateneo de Manila University; Senior Associate, specializing in taxation, Romulo, Mabanta, Buenaventura, Sayoc & de los Angeles and member, Tax Management Association of the Philippines. 

Joseph L. Ferst, CPA

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

Karen Fickes, Esq.

Karen N. Fickes, Esq. is Managing Editor for US Income at BNA Tax & Accounting, and a contributing editor for the Weekly Report.

Karen Fickes, Managing Editor, U.S. Income Portfolios

Karen is Managing Editor of the U.S. Income Group. As such, she is responsible for the U.S. Income Series Portfolios dealing with individual income taxation, the Real Estate Series Portfolios, Natural Resources Portfolios, and Green Incentives Navigator. Karen received her B.B.A. from the University of Texas, J.D. from the University of Arkansas, and LL.M. in taxation from the University of Florida.

J.P. Finet

J.P. Finet, a graduate of the Moritz College of Law at the Ohio State University, served as news editor for Ohio Lawyers Weekly and as a legislative analyst for the Michigan Senate Fiscal Agency before joining BNA in 2006. As the Daily Tax Report’s senior legal editor, he covers tax rulings from the state and federal courts, with an emphasis on federal tax issues before the federal courts of appeal and the U.S. Supreme Court. He also has written for daily newspapers in Ohio, Indiana, and Arizona. He holds a Bachelor of Arts I from the Ohio State University School of Journalism.

Felicia A. Finston, Esq.

Felicia A. Finston, Arizona State University (B.S. in Personnel Management, magna cum laude, 1982); University of Utah (M.S. in Human Resource Management, with honors, 1983); University of New Mexico School of Law (J.D., with honors, 1986); member, State Bar of Texas, Dallas Bar Association, State Bar of Arizona, Maricopa County Bar Association, American Bar Association, and SouthWest Benefits Association.

William J. Flanagan, Esq.

William J. Flanagan, B.S.F.S. summa cum laude, Georgetown University (1974); J.D., Georgetown University Law Center (1977); Crowell & Moring, Washington, D.C.; Adjunct Professor of Law (Employee Benefits), Georgetown University Law Center. 

David Flaxman

David Flaxman is general counsel of Rosenthal & Rosenthal, Inc., commercial old-line factors in New York City, founded in 1938, whose 2008 factoring volume exceeded $4.6 billion. He is a member of the New York state bar and an inactive member of the California bar.

Robert B. Fleming, Esq.

Robert B. Fleming is the President at Fleming & Curti PLC and the National Elder Law Foundation. He is a Fellow of both the American College of Trust and Estate Counsel and the National Academy of Elder Law Attorneys and is certified as a Specialist in Estate and Trust Law by the State Bar of Arizona's Board of Legal Specialization. Robert is a member of the State Bar of Arizona (he was President of the Young Lawyers Section in 1978, Chair of the Probate and Trust Section in 1992, and chair of the Mental Health and Elder Law Section in 1999), and the Pima County Bar Association (he was President in 1986). Robert is also a member of the Special Needs Alliance, the premier national organization of lawyers working with "special needs" trusts, and the Elder Law Alliance, an elite national group of a dozen lawyers with a common interest in improving the practice of elder law.

Robert J Foley, Esq.

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

Sean Foley

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.

Sean Forbes

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

James W. Forsyth, Esq.

James W. Forsyth works primarily with business and corporate tax matters and the taxation of pass-through entities. He represents publicly and privately held enterprises in analyzing the federal, state and local income tax consequences of corporate transactions, including corporate reorganizations, divisions, debt restructurings, joint ventures and other business transactions. Jim devotes a significant amount of his practice to resolving taxpayer disputes with the Internal Revenue Service and with the Pennsylvania Department of Revenue. Jim is a member of the Bloomberg BNA Corporate Taxation Advisory Board.

Sharon Fountain, Esq.

Sharon F. Fountain, Esq. is a Managing Editor for Compensation Planning at BNA Tax & Accounting, and a contributing editor for the Weekly Report.

Richard L. Fox, Esq.

Richard L. Fox, B.A., J.D., Temple University (1981, 1986); LL.M. (Taxation), New York University School of Law (1990); member, Pennsylvania and New York Bars; Certified Public Accountant, Pennsylvania; member, American Institute of Certified Public Accountants.
 

Dorine Fraai

Dorine Fraai is a senior tax manager for Horlings in Amsterdam, the Netherlands. Dorine works primarily in international tax law and has a diverse practice, focusing on international structures and foreign companies investing in the Netherlands and Dutch companies investing in different jurisdictions. She has more than 12 years of experience in international tax firms and has worked for various tax law firms.

Dorine publishes articles on a regular basis for BNAI’s Tax Planning International Review regarding various issues, such as the Dutch co-operative in international holding structures. Additionally, she coordinates an international tax publication for Nexia International, which is a worldwide network of independent auditors, business advisors and tax consultants. On occasion, Dorine organises and speaks at a number of tax conferences on Dutch tax issues for an international audience. 
 

Benedict Francis, Esq.

Benedict Francis, B.A., University of Edinburgh; LL.M. (Taxation) with distinction, Georgetown University Law Center; Senior Manager, KPMG LLP; member, New York Bar, Bar of England and Wales; co-author, “Individuals Crossing International Lines,” 55 Major Tax Planning 10-1 (2003).

Lawrence Frank

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

Paul Frankel

Paul H. Frankel, partner in Morrison & Foerster LLP and chairman of the BNA Multistate Tax Advisory Board, is a leading authority on state tax issues. Each year, he and his colleagues prepare this list of important issues in state taxation facing tax practitioners, with a focus on judicial developments. As in past years, nexus continues to be a hotly debated concept. Another hot topic this year was apportionment.

Maibrit Frebel

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

Diane Freda

Diane Freda has worked for newspapers and newsletters over a 15-year reporting career in which she covered regulation and legislation affecting the Wall Street securities markets, and as a local government reporter. She has been with BNA since 2005, specializing in tax-exempt organizations, regulations affecting tax practitioners, and taxpayer issues such as private debt collection. She is a graduate of William and Mary, Williamsburg, Va.

Jose Luis de Salles Freire, Esq.

José Luis de Salles Freire, partner, TozziniFreire, Teixeira e Silva Advogados, São Paulo, Brazil; University of São Paulo School of Law (LL.B., 1971); Southwestern Legal Foundation (Academy of American and International Law, 1975) and New York University School of Law (M.C.J., 1976). Member of the Advisory Board of the International and Comparative Law Center of the Southwestern Legal Foundation.

Carla Neeley Freitag, Esq.

Carla Neeley Freitag, Esq.'s focus is on several areas of tax law, including Federal taxation, estate planning, probate & trust administration, exempt organizations, and tax whistleblower law. Carla also serves as a consultant and author for Bloomberg BNA's Tax Management, Inc. She wrote or co-wrote several Tax Management Portfolios and numerous chapters in Tax Practice Series.

Anjanette T. Frias, Esq.

Anjanette T. Frias, B.A. (cum laude), Creighton University (1993); J.D., Emory University School of Law (1996); member, Tennessee Bar Association (1996-2002); co-author, “Consolidated Return Election Offers Tax Advantages—With Complexity,” Tax Strategies (Sept. 2001); Ernst & Young, LLP (1996-2001); Responder, Mergers & Acquisitions Segment, Ernst & Young's Online Tax Advisor (2001-2003).

Philip Fried, Esq.

Philip Fried focuses his practice on tax planning for both inbound and outbound investment, due diligence, and controversy.

Lois Fried, CPP

Lois Fried, CPP, works as a senior client educator for Automatic Data Processing, Inc., (ADP) in San Francisco, Calif. She helped the American Payroll Associaition early on with lobbying efforts in Washington, D.C. 

David B. Friedel, Esq.

David Friedel, LL.M., in Taxation, from Georgetown University; J.D. (magna cum laude) from the American University Washington College of Law; B.S. in Economics from the University of Pennsylvania Wharton School of Business and a B.S.E. from the University of Pennsylvania School of Engineering and Applied Science. Member of the District of Columbia and Virginia State bar associations. Formerly Attorney/Advisor, Office of Chief Counsel, Internal Revenue Service.

Mark Frigo

Dr. Mark L. Frigo is the Director of The Center for Strategy, Execution, and Valuation in the Kellstadt Graduate School of Business. Dr. Frigo is also a Ledger & Quill Alumni Foundation Distinguished Professor of Strategy and Leadership in the School of Accountancy at DePaul University. He received his B.S. in Accountancy from the University of Illinois and an MBA in Accountancy from Northern Illinois University. He completed postgraduate studies in the Kellogg Graduate School of Management at Northwestern University. Dr. Frigo received his Ph.D. in Economics and Econometrics from Northern Illinois University. He is a CPA (Certified Public Accountant), a CMA (Certified Management Accountant), and a leading expert in strategy design and execution and the Balanced Scorecard. He is an advisor to executive teams and boards of directors. He also has extensive experience as a management consultant with KPMG and in the corporate sector where he was responsible for strategic planning. He has served as a principal researcher for the Institute of Management Accountants (IMA) for its performance measurement surveys and field-based research, which was published in Strategic Finance and the Harvard Business School Press Balanced Scorecard Report. He is the editor of the Strategic Management section of Strategic Finance.

George P. Fritz, CPA

George P. Fritz is a retired Partner with PricewaterhouseCoopers LLP.

Edward Froelich

Edward Froelich represents clients in audit and litigation on all Federal tax issues. He litigates cases and represents clients in administrative controversies at both the audit and appeals level before the IRS.

David Fruchtman

David A. Fruchtman is of counsel with Horwood Marcus & Berk Chtd. where he practices in the State and Local Tax Group.

Richard C. Fung, Esq.

Richard C. Fung, Amherst College (B.A., cum laude, 1991); Columbia University School of Law (J.D. 1994); Associate, Skadden, Arps, Slate, Meagher & Flom LLP (1994-2001); Senior Manager, Ernst & Young LLP, National Office West, Mergers & Acquisitions; contributing author, Practising Law Institute: Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings (2001).

William Galanis, Esq.

William Galanis, LL.M., in Taxation, (with distinction), from Georgetown University; J.D. from the Columbia School of Law, Catholic University; B.S. in Accounting, (cum laude) from Mt. St. Mary's College. Member of the District of Columbia and Maryland State bar associations. Formerly Attorney/Advisor, Office of Chief Counsel, Internal Revenue Service. 

Maryann Gall

Maryann B. Gall is a tax partner with Jones, Day, Reavis & Pogue, resident in the Columbus, Ohio office. Mrs. Gall's practice is concentrated in the areas of state and local taxation with emphasis on tax litigation. She graduated from The Ohio State University in 1967 and received her law degree from OSU's College of Law in 1970, with honors.

Gregory W. Gallagher, Esq.

Gregory W. Gallagher, University of Illinois College of Law, J.D., 1997 summa cum laude, Order of the Coif, Harno Fellow; Associate Editor, Law Review; University of Illinois, B.S., 1994 University Honors (Bronze Tablet). As a partner in Kirkland's Chicago tax group, Gregory W. Gallagher's area of practice focuses on transactional matters at the federal and state levels.  In the federal tax area, Mr. Gallagher has been involved in a wide variety of matters, including mergers and acquisitions, spin-offs, executive compensation, debt restructurings, bankruptcies and tax controversies before the IRS and U.S. Tax Court.  He has obtained rulings from the Internal Revenue Service with respect to numerous transactions.  At the state level, he advises clients with respect to nexus issues and has been involved in audits and litigation involving state income tax and sales and use tax issues. Mr. Gallagher was mentioned in the article, Big Suits: UAL Bankruptcy for his role in UAL Corp.'s bankruptcy filing. He was also Adjunct Professor at IIT/Chicago-Kent College of Law, "Corporate Tax" (2005 - 2006). Gallagher is a frequent lecturer at seminars and conferences, including Tax Executives Institute and Practising Law Institute. He is author and co-author of various publications and articles including "Partnership Joint Ventures of Operating Business," Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2005 (published annually) and "INDOPCO - The Treasury Finally Acts," 80 Taxes 47 (March, 2002).

Carlo Galli

Carlo Galli was admitted as CPA in 1996. After having worked with the International Bureau of Fiscal Documentation (IBFD), he joined Maisto e Associati in 1995. He headed the London office of the firm between 1998 and 2000 and is now based in Milan. Mr. Galli specializes in tax planning for multinational groups, M&A transactions, and capital markets.

John A. Galotto, Esq.

John A. Galotto, B.A., Johns Hopkins University (1988); J.D., Columbia Law School (1993); Senior Editor, Columbia Law Review; Trial Attorney, U.S. Department of Justice, Tax Division, Civil Trial and Criminal Enforcement Sections, 1995-2000; Special Assistant U.S. Attorney, District of Columbia, 1999; Law Clerk to U.S. District Court Judge Edward Rafeedie, Central District of California, 1993-1994; co-author: “Right To Counsel: Courts Adhere to Bright-Line Limits,” ABA Criminal Justice Magazine, Summer, 2001 at 4; co-author, “Sensible Decision on Admissibility of Witness Guilty Pleas Repudiated in Third Circuit, but Dissenters Offer Hope in Other Circuits,” White Collar Crime Reporter, June/July 2000, at 1; co-author, “The COSO Report on Internal Control: Implications for Public Companies and Executives,” Insights, August 1993, at 29; member, American Bar Association, Section of Taxation, Committee on Court Procedure; member, bars of the District of Columbia, New York and Illinois.
 

Samir Gandhi

Samir Gandhi leads the transfer pricing services of Deloitte in India and is based in the Mumbai office. He has more than 22 years in the field of direct taxes, international taxation, transfer pricing, and indirect tax.

James M. Gannon, Partner

James M Gannon has more than 20 years of experience in the international tax field and focuses his practice on cross-border mergers and acquisitions, restructuring and financing, and tax-efficient structuring of intellectual property.

Mitchell M. Gans

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

Marc D. Ganz, J.D., LL.M. specializes in advising clients in international taxation where he services a wide range of multi-national companies.

Lauren Gardner

Lauren Gardner, who joined BNA in 2008, covers corporate tax, domestic tiered issues, IRS administration, tax credits, passthrough entities, real estate, and insurance for Daily Tax Report. She earned a B.A. in Foreign Language and Communication Media (French and Print Journalism) and a B.A. International Studies from the American University, Washington, D.C.

Karen Garre-Lohnes, Esq.

Karen Garre-Lohnes, B.S., Accounting, Louisiana State University; J.D., summa cum laude, Boston University School of Law; Editor, Boston University Law Review; member, ABA Partnership Tax Committee; author, articles published in International Tax Journal, University of Southern California Tax Institute's Major Tax Planning, The Tax Advisor. 

Richard W. Garrett, CPA

Richard Garrett, B.A., Benjamin Franklin University; M.S.T., Southeastern University; member, American Institute of Certified Public Accountants—Tax Division, Tax Accounting Subcommittee; and Corporate Tax Division of the Internal Revenue Service (1974-80).
 

Joanne Garvey

Joanne Garvey specializes in state and local taxation. She has represented clients at all administrative levels, as well as in court and has been involved in numerous tax and business transactions, nationally and internationally, for domestic and foreign clients. Joanne is a member of the Bloomberg BNA Multistate Tax Advisory Board.

Daniel T. Gary

Daniel T. Gary is a partner in KPMG's Transaction Services practice, focusing on accounting for valuation-related events such as acquisitions, impairments and fresh start accounting for emergence from bankruptcy. He also is deeply experienced with the requirements of registrants with the Securities Exchange Commission. In his full-time role as a service delivery partner, he is closely involved with a wide range of technical issues as well as operational challenges involving implementation of new standards. Dan's prior tenures as an auditor and a corporate controller enable his understanding of all aspects of an issue. He speaks frequently on accounting for business combinations and has been published and quoted in numerous publications. Brian Heckler, David Hori and Michele Meadows from KPMG LLP Transaction Services provided valuable insights and practical examples in the development of this Portfolio. Their contributions and perspectives are gratefully acknowledged.

Alan Gassman, J.D., LL.M.

Admitted to Bar, 1983, Florida.

Richard W. Genetelli

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.

Kevin Ghassomian

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.

Thomas Gierath

Thomas Gierath is a partner in the Munich office of Dechert LLP. His practice covers all areas of domestic and international taxation.

Marshall Gilinsky

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.

Timothy Gillis

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

Angela Gilmore, B.A., Houghton College (1985); J.D., University of Pittsburgh School of Law (1988); Faculty Fellow, University of Iowa College of Law (1990-1992).

John Gimigliano

B.A., Miami University of Ohio; J.D., University of Cincinnati; LL.M.(Taxation), Georgetown. Professor Gimigliano is Principal-In-Charge of Americas Climate Solutions and Energy Sustainability Tax Practice. Prior to that, he was the Senior Tax Counsel for the Committee on Ways and Means, where he focuses on issues involving energy, cost recovery, accounting methods, tax credits, corporate reorganizations, the corporate alternative minimum tax, net operating losses and several other areas.

Since joining the Committee in 2005, Professor Gimigliano has served as lead tax counsel on the Energy Policy Act of 2005 and has played a central role in hurricane relief legislation and in the enactment of the Tax Increase and Prevention Reconciliation Act (TIPRA). Prior to joining Ways and Means hew was a member of Ernst & Young’s tax practice for 11 years and from 2001 to 2005 he was National Director of Ernst & Young's Electric and Gas Energy tax practice. He has been a frequent speaker at industry tax conferences and has published a number of articles related to energy and utility taxation.

Eva Linn Gjerlaug

Eva Linn Gjerlaug focuses her practice on public procurement issues. Eva earned her Master in Law from the University of Oslo in 2010.

Nadine Gjurich, State Tax Law Editor

Nadine L. Gjurich has been a state tax law editor with BNA since 2000, writing about a broad range of state tax issues with a focus on corporate taxes. She holds a BA degree from Canisius College in Buffalo, N.Y., a Juris Doctorate from the Valparaiso University School of Law, a Master of Laws in Taxation from the University of Baltimore, and a certificate in employee benefits from the Georgetown University Law Center. Nadine also has practiced tax law in both the private sector and the federal government.

David Glad

David M. Glad focuses his practice in income tax and unclaimed property, with experience in sales tax.

Alan Glazer

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

Brian S. Gleicher, Esq.

Brian S. Gleicher, B.S., University of Florida, Fisher School of Accounting (with high honors, 1992); J.D., Georgetown University Law Center (cum laude, 1995). Lead Articles Editor, Tax Lawyer (1995); Chairman of the Federal Bar Association Section of Taxation (2002-2003); Chairman of the Federal Bar Association Section of Taxation's 26th Annual Tax Law Conference (2001); Editor-in-Chief of the Federal Bar Association Section of Taxation Tax Report (1997-2000); Member of the American Bar Association and the District of Columbia and Florida Bars.

Peter A. Glicklich, Esq.

Peter A. Glicklich is a partner resident in the New York office of Davies, Ward, Phillips & Vineberg LLP. His practice is concentrated on the taxation of corporate and international transactions. He advises public and closely held corporations in connection with mergers and acquisitions, cross-border financings, restructurings, reorganizations, spin-offs and intercompany pricing. Mr. Glicklich has dealt with companies in diverse fields, including chemicals, consumer products, real estate, biotechnology, software, telecommunications, pharmaceuticals and finance. As well he has worked with venture funds, investment banks, hedge funds, commodities and securities dealers and insurance companies. He is a contributing editor of the Tax Management International Journal, the Canadian Tax Journal, the Journal of Taxation of Global Transactions, and the International Tax Review, and is a former contributing editor of the Journal of Real Estate Taxation.

Jeffrey Glickman

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

Joseph R. Goeke, Esq.

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

Leon Gold

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

Sandra M. Goldberg

Sandra Goldberg, LL.B., University of Ottawa, 1982; Associate Partner, Deloitte & Touche LLP, Ottawa, Ontario; member Law Society of Upper Canada since 1984, Canadian Tax Foundation, International Fiscal Association; speaker on transfer pricing issues; author, articles on transfer pricing, competent authority and permanent establishments; named in Euromoney’s 2008 list of World’s Leading Transfer Pricing Advisors. 

Sanford H. Goldberg, Esq.

Sanford H. Goldberg; J.D. and Kent Scholar, Columbia University; magna cum laude graduate, Wharton School of the University of Pennsylvania; past President of the USA branch of the International Fiscal Association and Vice President of its worldwide parent; an elected member of the International Academy of Estate and Trust Law and the Society of Trust and Estate Practitioners;  edits the International Tax sections of the Journal of Taxation and the Canadian Tax Journal; has taught at the NYU Masters in Taxation Program; on the advisory boards at Florida Law School and Fordham University; Fellow of the American College of Tax Counsel; named in The Best Lawyers in America; widely recognized for providing tax and estate planning to U.S. and non-U.S. individuals and families, working with multiple-country heirs and
beneficiaries, dual wills, foreign trusts and other foreign entities;  has represented clients in executive compensation negotiations and functions regularly in the capacity of independent counsel to key officers in order to avoid a conflict of interest between general counsel and the corporation.

Carl Goldfield, Esq.

Carl Goldfield, B.A., Northwestern University (1972); J.D., State University of New York at Buffalo (1975); LL.M. Taxation, Georgetown University Law Center (1981); member, Connecticut, New York, and District of Columbia Bars.

William Goldman

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

Stuart J. Goldring, Esq.

Stuart J. Goldring, B.B.A., University of Michigan, 1979; J.D., University of Michigan Law School, 1982; LL.M. (in Taxation), New York University School of Law; Partner, Weil, Gotshal & Manges LLP, New York, New York; adjunct professor, New York University Law School; member, New York Bar, ABA, New York State Bar Association (serve on Executive Committee of the Tax Section, and co-chair of Committee on Bankruptcy and Losses), Association of the Bar of the City of New York; co-author, Tax Planning for Troubled Corporations:  Bankruptcy and Nonbankruptcy Restructurings (CCH 2009); author of numerous articles, and speaker, on trouble company and restructuring tax issues.  

Michael G. Goldstein, Esq.

Michael G. Goldstein, B.A. Tulane University (1968); J.D. University of Missouri School of Law (1971); LL.M. in Taxation, Washington University School of Law in St. Louis, Missouri (1972); member, American Law Institute, Association for Advanced Life Underwriting; fellow, American College of Tax Counsel and American College of Trust & Estate Counsel; chairman of the nationally recognized ALI/ABA Seminar on Uses of Insurance in Estate and Business Planning; Senior Editor of “The Insurance Counselor” Series of books published by the Real Property, Probate and Trust Law Section of the American Bar Association; Co-author of “Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation”; formerly an adjunct professor at the Washington University School of Law Graduate Tax Program. 

Deborah J. Goldstein, Esq.

Deborah J. Goldstein, A.B., Princeton University, 1974; J.D., Harvard Law School, 1978; LL.M. in Taxation, New York University Law School, 1985; Partner, Winston & Strawn LLP, New York, New York; member New York Bar, District of Columbia Bar, ABA, NYSBA, the International Fiscal Association, and the Association of the Bar of the City of New York, for which she serves as a member of the Committee on Taxation of Business Entities; author and speaker on international and domestic tax issues.

Todd Golub

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, Esq.

Silke Golz, diploma in business economics, University of Bochum, 2000; Transfer Pricing Director, Deloitte & Touche GmbH, Stuttgart; speaker at international and national Transfer Pricing events; author of numerous articles on Transfer Pricing especially about Advance Pricing Agreements. 

Samuel J. Goncz, Esq.

Samuel J. Goncz, B.A., Grove City College (Summa Cum Laude 1989); J.D., Washington and Lee University (Magna Cum Laude 1992); member, Pennsylvania Bar, Allegheny County Probate and Trust Council; Buchanan Ingersoll & Rooney PC, Pittsburgh, PA (Shareholder, 2003-present; Counsel, 2001-02; Associate, 1992-2000); contributor to Tax Practice Series. 

Carlos Gonzalez-Padro, Esq.

Carlos Gonzalez-Padro, B.B.A. with a major in accounting, University of Puerto Rico (1991); J.D., University of Puerto Rico (1994); LLM in Taxation with an Employee Benefits Certificate, Georgetown University Law Center (2001). Certified Public Accountant; Member, Georgia, Puerto Rico, and Washington, DC Bar Associations; Member of the American Bar Association Section of Taxation; advisor to the U.S. Treasury Department and the IRS on Puerto Rico plan initiatives; frequent lecturer and author of various articles on employee benefits in Puerto Rico.

Jordan Goodman

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

Jonathan E. Gopman, Esq.

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

Murray L. Gordon, Esq.

Murray L. Gordon, B.A. (cum laude), Brandeis University (1970); J.D., Loyola University (1975); LL.M. (Taxation), New York University (1976); member, Illinois Bar; Certified Public Accountant (Illinois); frequent lecturer on domestic and international corporate taxation, and member, World Trade Institute Tax Advisory Panel. 

Richard A. Gordon, Esq.

Richard A. Gordon, B.A., New York University, 1964; LL.B., Duke University, 1967; tax principal, Washington International Tax Group, Deloitte Tax LLP, 2002-2005 (retired); tax partner, Director of International Specialty, Arthur Andersen, Washington, D.C., 1985-2002; Deputy Chief of Staff and International Tax Counsel, Joint Committee on Taxation, United States Congress, 1981-1985; Special Counsel for International Taxation, Internal Revenue Service, and Assistant to the Commissioner of Internal Revenue Service, Washington, D.C., 1979-1981; Associate, White & Case, Washington, D.C., 1976-1979; Attorney-Advisor, Office of International Tax Counsel, Office of Assistant Secretary of the Treasury (Tax Policy), 1972-1976; Attorney-Advisor, Legislation and Regulations Division, Office of the Chief Counsel, Internal Revenue Service, 1970-1972; Associate, Reynolds, Richards, LaVenture, Hadley & Davis, New York, 1967-1970; member, ABA; author and speaker on international tax issues. 

Jeanne Gorrissen

Ms. Gorrissen received her J.D. from the University of Pennsylvania Law School in 1973 and her LL.M in Taxation from Temple University School of Law in 1993. Between 1984 and 1991, Ms. Gorrissen was Deputy New Jersey Attorney General representing the New Jersey Division of Taxation before state courts (both general jurisdiction and the tax court) and federal courts (both general jurisdiction and the bankruptcy court). She also served as law clerk to the Hon. Charles R. Simpson at the United States Tax Court from 1973 to 1975.

Ronald D. Gorsline, Esq.

Ronald D. Gorsline, B.S. in Secondary Education, Bob Jones University (1982); J.D., cum laude, Indiana University (1988); Associate Editor, Indiana Law Review; published, Tax Law Journal, Summer 1987 article entitled “Section 170(j) of the Internal Revenue Code: A conflict in Analysis Regarding the Deductibility of Gifts to an Individual for the use of a Charity;” admitted, Tennessee Bar (1988), State Bar of Georgia (1989), and United States District Court, Eastern District of Tennessee.

Bruno Gouthiere

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

Brent Gow, CPP

Brent R. Gow, CPP, is the director, payroll consulting and compliance for Starbucks Coffee Company, in Seattle, Wash. Brent was a vice president with the American Payroll Association, was named that organization's "1990 Payroll Man of the Year," and is an active speaker, teacher, and contributing editor for the APA. Brent serves as chair of BNA's Advisory Board for Payroll Library Services. 

Audrey Gramling

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

Luis Granados, Esq.

Luis Granados, Brown University (A.B. 1975), Georgetown University Law Center (J.D. 1978); member, District of Columbia and Maryland Bars. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association. 

Terry Greene

Terence (Terry) Greene is a member of the Federal Income Tax Group and the Public Finance Group. He concentrates his practice on federal income taxation of business taxpayers, including business tax planning, mergers and acquisitions, taxation of financial institutions and products, tax-exempt financing and tax litigation. In particular, Terry focuses on the tax structuring of a wide range of business transactions including taxable and tax-free mergers and acquisitions, dispositions, public offerings, financing transactions, venture formations and reorganizations. He has extensive experience advising banks, insurance companies, and other financial institutions on a wide variety of industry-specific issues and he advises clients in all industries on capitalization and tax accounting issues, consolidated return issues, net operating loss utilization and tax-favored investments.

Terry is a frequent speaker and author on federal income tax topics including tax-exempt financing, corporate tax planning, capitalization issues, financial institution taxation, alternative dispute resolution and tax litigation.

Katherine T. Greenfield, Esq.

 Katherine Greenfield graduated magna cum laude with a degree in International Affairs from the George Washington University and received her law degree from the University of Michigan. She is a member of the Oregon State Bar. Ms. Greenfield currently provides legal support and manages equity plan administration for Merix Corporation.

Edward Griffith, Jr.

Edward Griffith, Jr. is a partner in the law firm of Phillips Lytle LLP. He has served as a member of the faculty and the Advisory Board of the Graduate Tax Certificate Program of the State University of New York at Buffalo. He was also a member of the faculty of the School of Law, S.U.N.Y. at Buffalo.

Christine Grimaldi

Christine Grimaldi joined Daily Tax Report as a congressional tax reporter in 2008. She graduated from the George Washington University with a bachelor’s degree in journalism. She previously reported for Congressional Quarterly, the Palm Beach Post through the Cox Newspapers Washington Bureau, and Greater Media Newspapers. She also worked for AARP Bulletin Today and for the Brian Ross Investigative Unit at ABC News in New York and Washington, D.C.

Christopher Grissom

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

Donald Griswold

Donald M. Griswold, B.A. University of Chicago, 1979; J.D. Boston University, 1983; currently partner, Reed Smith LLP, Washington D.C. in its nationwide State Tax Group; formerly national partner in charge, state & local tax technical services at a Big 4 accounting firm; more than 25 years experience in state tax planning, consulting, and litigation in state and federal courts around the country; frequent speaker at many state tax conferences.

Jean-Marc Groelly

Jean-Marc Groelly

Clifford R. Gross, Esq.

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

Jorge A. Gross

Jorge A. Gross, Rensselaer Polytechnic Institute (B.S.); University of Florida (Accounting & Finance Degree); Certified Public Accountant by the State of Florida (1973); member, American Institute of Certified Public Accountants; member, Florida Institute of Certified Public Accountants. 

Virginia C. Gross, Esq.

Virginia C. Gross, B.S., Texas A&M University (1986); J.D., University of Texas School of Law (1990); shareholder, Polsinelli Shalton & Welte, P.C., Kansas City, Missouri; legal practice concentrates on tax issues for nonprofit and for-profit organizations; frequent writer and speaker on nonprofit tax issues.
 

Terri L. Grosselin, Esq.

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

Mary Grossman

Mary B. Grossman, J.D., CPA, B.S.B.A., University of North Carolina at Chapel Hill (1976); M.S., Accounting, San Diego State University (1981); J.D., Loyola University Chicago School of Law (1997). Ms. Grossman has practiced as a CPA with international accounting firms and in private industry. She has advised on accounting for a wide variety of financial instruments. Ms. Grossman serves as the Chapter 13 Standing Bankruptcy Trustee for southeastern Wisconsin. 

Elizabeth Grover

Elizabeth Grover is a copy editor for Daily Tax Report. She began her career at BNA in 1997 as a reporter covering employee benefits regulatory policy and legislation for BNA’s Pension & Benefits Reporter, and then spent six years covering health care policy issues on Capitol Hill for BNA’s Health Care Daily Report and Health Care Policy Report. She holds a master’s degree in public policy from George Mason University in Fairfax, Va. and a bachelor’s degree in history from the Catholic University of America in Washington, D.C.

Ronald L. Groves, Esq.

Ronald L. Groves of Ropes & Gray, Boston; Louisiana State University (B.S. 1964); Tulane University School of Law (LL.B. 1966); Harvard University School of Law (LL.M. 1967); Senior Attorney–Advisor, Office of Tax Legislative Counsel, U.S. Treasury Department (1970–72). 

Corrado Guerra

Corrado Guerra, Law Degree, University “La Sapienza” (1996); LL.M. (International, European and Comparative Law), Vrije Universiteit Brussel (2000); previously associated with Morgan, Lewis & Bockius, Lovells Boesebeck Droste and Jones Day, Brussels, Belgium.

Dan Guy

Dan M. Guy, CPA, Ph.D., University of Alabama (1971); MBA, East Carolina University (1967); Member, American Institute of Certified Public Accountants, Texas Society of CPAs, New Mexico Society of CPAs, National Association of Corporate Directors; former Vice-President, Auditing, American Institute of Certified Public Accountants; currently has a litigation consulting practice in Santa Fe, New Mexico; author of Practitioner's Guide to GAAS (Wiley), Guide to International Standards on Auditing and Related Services (Practitioner's Publishing Company), and Audit Committees: A Guide for Directors, Management, and Consultants (CCH). In 1998, Dr. Guy received the John J. McCloy Award for outstanding contributions to audit quality in the U.S. In 2001, he received the Distinguished Service Award from the Auditing Section of the American Accounting Association for a lasting and significant impact over a 20 to 25 year span in the field of accounting.

Susan Haffield

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

Kelly Hales

Ernst & Young LLP, Houston

Russell E. Hall

Russell E. Hall, J.D., Fordham Law School (1978), LL.M. in taxation, New York University School of Law (1979), B.A., S.U.N.Y. at Albany (1975); member, New York State Bar; member, Retirement Security Committee, ERISA Industry Committee; member, Tax Law Section, American Bar Association; member, International Pension and Employee Benefit Lawyers Association (IPEBLA).
 

Thomas Hamilton

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

Rick Handel is the Chief Counsel for Policy for the South Carolina Department of Revenue and an adjunct professor of law with the University of South Carolina School of Law. A graduate of the University of Michigan, Rick received a master's degree from Michigan State University, a law degree summa cum laude from Ohio State University, and was a Gerald Wallace Scholar at New York University where he received a Master of Laws in Taxation. A former partner with Nexsen Pruet Jacobs & Pollard and Moore & Van Allen, Rick was included in The Best Lawyers in America, received the Outstanding Professor Award from the University of South Carolina School of Law, and is included in Who's Who in American Law. The S.C. Supreme Court has designated him a “Certified Specialist - Taxation Law.” He is the founder of the South Carolina SALT Study Group, an officer of the American Bar Association's SALT Committee, and an active member of its Standards of Tax Practice Committee. 

R. Arnold Handler, Esq.

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

David A. Handler, Esq.

David A. Handler,  Northwestern University School of Law,   B.S. Degree in Finance with highest honors from the University of Illinois College of Commerce; fellow of the American College of Trust and Estate Counsel (ACTEC); member of the professional advisory committees of several non-profit organizations, including the Chicago Community Trust, The Art Institute of Chicago, The Goodman Theatre, WTTW11/98.7WFMT (Chicago public broadcasting stations) and the American Society for Technion - Israel Institute of Technology; among a handful of trusts & estates attorneys listed in Chambers USA: America’s Leading Lawyers for Business, is listed in The Best Lawyers in America and was identified as one of the top 100 lawyers in Illinois in the 2006 list of “Illinois Super Lawyers"; a member of the Tax Management Estates, Gifts and Trusts Advisory Board, and an Editorial Advisory Board Member of Trusts & Estates Magazine for which he currently writes the monthly “tax update” column; co-author of a two-volume book on estate planning, Drafting the Estate Plan: Law and Forms (CCH); authored many articles that have appeared in prominent estate planning and taxation journals, magazines and newsletters, including Lawyer’s Weekly, Trusts & Estates Magazine, Estate Planning Magazine, Journal of Taxation, Tax Management Estates, Gifts and Trusts Journal, The Chase Journal and RIA’s Estate Planner’s Alert.  He is regularly interviewed for trade and news periodicals, including The Wall Street Journal, The New York Times, Lawyer’s Weekly, Registered Representative, Financial Advisor, Worth and Bloomberg Wealth Manager magazines. Mr. Handler is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP, Chicago, IL and concentrates his practice on trust and estate planning and administration, representing owners of closely-held businesses, principals of private equity/venture capital/LBO funds, executives and families of significant wealth, and establishing and administering private foundations, public charities and other tax-exempt entities. 

Gordon Hands

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

Arnold Hanish

Arnold C. Hanish, University of Cincinnati, B.A. Accounting; member of the Indiana CPA Society, the Ohio Society of CPA’s, and the AICPA, chairperson of the Financial Executive’s International – Committee on Corporate Reporting, serves on the FEI-SEC and FEI-PCAOB subcommittees, member of the Standing Advisory Group of the PCAOB from 2004 to 2008 ; Responsible for the global accounting process, including Sarbanes-Oxley, as well as the U.S. payroll, shareholder and stock option services, and business partner support for corporate staff functions, and consulting on business development activities such as M&A and in- and out-license of compound technologies. Included in Treasury & Risk’s 2009 and 2008 articles of the “100 Most Influential People in Finance”, recognized by Business Finance in their articles entitled “Influencers 2007:  Transparency Changes Everything,” “2006’s Influencers: 60 Authoritative Voices,” and “2005’s 50 Worth Watching Influencers.” Vice President and chief accounting officer, Eli Lilly and Company.

Steven P. Hannes, Esq.

Steven P. Hannes, Amherst College, B.A. (1967); New York University School of Law, J.D. (1970); formerly Associate International Tax Counsel, Department of the Treasury; Group Chief, Corporation Tax Branch, Internal Revenue Service; Member of National Council and Vice President (Washington Region), International Fiscal Association; member, District of Columbia Bar Association, American Bar Association, Tax Committee of National Foreign Trade Council. 

Kathy Hanson, Esq.

Kathy Hanson, Esq. is an editor for Estates, Gifts and Trusts at BNA Tax & Accounting, and a contributing editor for the Weekly Report.

Bertrand M. Harding, Jr. Esq.

Bertrand M. Harding, Jr., Duke University (1968); J.D., The George Washington University National Law Center (1975); former Tax Law Specialist, Internal Revenue Service Exempt Organizations Division (1972-1975); former attorney-advisor to Judge Bruce M. Forrester, United States Tax Court (1975-1977); former tax partner, Baker & McKenzie, Washington, D.C. office (1984-1996); lecturer on college and university tax matters; author, The Tax Law of Colleges and Universities, 2d ed., published by John Wiley & Sons, Inc.

Peter Hardy

Peter D. Hardy is a partner in the Philadelphia office of the law firm of Post & Schell, P.C., where he is part of its national practice in white collar defense, internal investigations, and corporate compliance. He is a former criminal prosecutor at the Criminal Enforcement Section of the Tax Division of the Department of Justice in Washington, D.C., and at the U.S. Attorney’s Office in the Eastern District of Pennsylvania, where he specialized in financial crimes, particularly tax offenses, and appeals. Mr. Hardy is a graduate of the University of Michigan Law School and has clerked for federal judges at the district court and court of appeals levels.

Neil E. Harl

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

Carol A. Harrington, Esq.

Carol A. Harrington, B.S., summa cum laude, University of Illinois; J.D., magna cum laude, University of Illinois Law School; Section of Real Property, Probate and Trust Law, American Bar Association: Section Council, 1992–1996, Chair, Committee on Generation-Skipping Transfers: Legislation and Regulations, 1987–1992; Fellow, American College of Trust and Estate Counsel, Board of Regents 1999-2005; member, Illinois State Bar Association; member, Trust Law Committee, Chicago Bar Association; co-author, Harrington, Plaine & Zaritsky, Generation-Skipping Transfer Tax, Warren, Gorham & Lamont (2001); contributor to various legal publications on estate planning matters and lecturer at various tax and estate planning institutes.

Kenneth L. Harris, Esq.

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

Steven Harris

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.

David Harrison

David Harrison is a graduate of Virginia Commonwealth University and came to BNA in 2004 as a Daily Tax Report copy editor. Before that, he was managing editor and then executive editor of Education Daily in Washington, D.C. He also has been a police reporter and education reporter in the Norfolk and Suffolk newsrooms of The Virginian-Pilot and Ledger Star.

James Hartford

James G. Hartford, B.A. (Political Science), Revelle College, University of California San Diego; J.D., cum laude, Quinnipiac University School of Law; LL.M. (Taxation), Georgetown University Law Center; Attorney, IRS Office of Chief Counsel (Procedure & Administration), Washington, DC; former Of Counsel, Thompson Hine, LLP, Washington DC; former Sr. Manager, National Tax Controversy and Risk Management Services Group, Ernst & Young, LLP, Washington, DC; former associate, PricewaterhouseCoopers, LLP, McLean, VA; former judicial clerk, Connecticut Appellate Court for the Honorable Judges Paul M. Foti and Barry R. Schaller; member of American Bar Association Tax Section, former vice-chair—Administrative Practice Committee; co-author of articles on IRS practice and procedure issues; frequent speaker and commentator on IRS administrative procedure/litigation topics. Admitted to practice law in Pennsylvania, the District of Columbia and before the U.S. Tax Court.

Lonie A. Hassel, Esq.

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

James K. Hasson, Jr. Esq.

James K. Hasson, Jr., B.A. and J.D., Duke University; Order of the Coif and Comments and Project Editor of Duke Law Journal; member of State Bar of Georgia; member of American, District of Columbia, and Atlanta Bar Associations; former Chair of the Exempt Organizations Committee of Tax Section of American Bar Association; member of Foundation Lawyers Group, National Association of College and University Attorneys, National Health Lawyers Association, and American Academy of Hospital Attorneys; Partner at Sutherland, Asbill & Brennan LLP, representing closely-held businesses, universities, private foundations, hospitals and other religious, charitable and educational organizations. 

Brent Hawkins

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

Sandra Hazan

Sandra Hazan graduated from the University of Paris II (Maîtrise de Droit des Affaires et Fiscalité, 1990), the University of Paris I (DEA Droit Anglais et Nord-Américain des Affaires, 1991) and attended the LLM course at Queen Mary & Westfield College, London (1993); partner, Salans. 

Thijs J. M. Heijenrath

Thijs Heijenrath, University of Tilburg, Master’s in tax law; certified tax advisor and member of the Dutch Tax Advisors Association (NOB); member of the Global Transfer Pricing Strategy board of Deloitte;  international tax partner with Deloitte Belastingadviseurs BV, Netherlands affiliate of Deloitte Touche Tohmatsu, based in Rotterdam. Mr. Heijenrath leads Deloitte's Transfer Pricing / Tax-Aligned Supply Chain group in the Netherlands and is an active member of the Global Transfer Pricing Strategy board of Deloitte. 

Michael A. Heimos, Esq.

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

Dan Heitger, Ph. D.

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

Marc Heller

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

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

Lori Hellkamp

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 Henkel

Michelle M. Henkel; B.A., Rhodes College (1986); Senior Accountant, Arthur Andersen & Co. (1986-1989); Manager, National Mortgage Co. (1989-1990); J.D., Emory University School of Law (1993); Federal Tax Controversies, Mayer, Brown, Rowe & Maw (Associate, 1993-1994); Federal Income Tax, Alston & Bird LLP (Associate, 1994-1999; Partner, 2000-present); Member, American Bar Association (Section of Taxation, Banking and Savings Institution Committee, and Court Practice and Procedure Committee); Vice-Chair, Banking and Savings Institution Committee of the American Bar Association's Section of Taxation (2005-2007); Member, Tax Audits and Litigation Committee of the District of Columbia Bar (2005-present); Chair, Section of Taxation of the Atlanta Bar Association (2005-2006); Member, Atlanta Tax Forum (2001-present); Trustee, Thompson West Tax Advisory Board (2003-2005); Member, American Institute of Certified Public Accountants (1986-present); Member, Georgia Society of Certified Public Accountants (1996-present); Admitted to the bars of the District of Columbia, Georgia, and Illinois; Admitted to practice in the U.S. Supreme Court, the Eleventh and Federal Circuit Courts of Appeals, the U.S. Tax Court, the U.S. Court of Federal Claims, the Court of Appeals for the District of Columbia, the Supreme Court of Georgia and the Supreme Court of Illinois; Licensed as a certified public accountant (Tennessee; inactive status); Author and speaker on federal tax and tax controversies topics. 

Ellen A. Hennessy

Ellen (Nell) Hennessy is an attorney and consultant, and President of ASA Fiduciary Counselors Inc., as well as Senior Vice President of ASA's Corporate Restructuring Practice in Washington, D.C., following her many years of service as Deputy Executive Director and Chief Negotiator for the Pension Benefit Guaranty Corporation. A 1978 law graduate of Catholic University and the recipient of a Masters degree in Taxation from Georgetown University, in private law practice, she was a partner with Willkie, Farr & Gallagher.

Peter Henning

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

Hemantha Herath

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

Michael D. Herbert

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

Robert G. Herman, Federal Tax Law Editor

Robert has been a Federal Tax Law Editor at BNA Tax & Accounting since 1999. In that time, he has worked in the Business Entities and in the Estate, Gift, Trusts and Tax-Exempt Organizations groups. At present, Robert is a member of the U.S. Income group where he deals with a wide range of tax issues, including noncorporate alternative minimum tax and energy-related tax incentives. Prior to joining BNA, Robert's practice included estate and trust planning, creation and administration, and small business formation. Robert received his B.S. from Liberty University and J.D. from Willamette University College of Law.

Francisco R. Hernández-Ruiz, Esq.

Francisco Hernández-Ruiz, B.S.B.A., Boston College (1962); L.L.B. University of Puerto Rico School of Law (1965); L.L.M. (in Taxation), New York University Law School (1972); Assistant Professor of Tax Law, Interamerican University School of Law (1984–1988); Assistant Professor of Taxation, University of Phoenix (1994–1995); Member of the Board of Bar Examiners (1985–1986); Member of the Evaluating Committee of the Council of Higher Education for the Accreditation of the Graduate Law Program of Catholic University; Member of the Puerto Rico Bar Association; Member of Tax Committee of the Puerto Rico Chamber of Commerce; Member of the Tax Committee of the Puerto Rico Manufacturing Association; frequent lecturer on tax issues; author of various articles on tax laws.

Diane P. Herndon

Diane P. Herndon, B.S., University of Maryland; member, AICPA – Chair, Tax Accounting Committee; formerly of Office of Chief Counsel, Internal Revenue Service (1981–1987); served as Technical Advisor to Deputy Assistant Chief Counsel, Income Tax & Accounting (1985–1986) and Branch Chief, Income Tax & Accounting (1987).

Richard M. Hervey, Esq.

Richard M. Hervey, Dechert LLP, New York, NY; B.A., Herbert Lehman College (1972); M.A., University of California, Berkeley (1975); J.D., Harvard Law School (1978); admitted, New York Bar; member, American Bar Association (Section of Taxation); Committee on Regulated Investment Companies, New York State Bar Association (Section on Taxation). 

John Herzfeld

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

Barry Herzog, Esq.

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

Jerome M. Hesch, Esq.

Jerome M. Hesch practices law in Miami, Florida and is a tax and estate planning consultant for lawyers and other estate planning professionals throughout the country.  He is a member of ACTEC, has published numerous articles, several Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its third edition.  He has appeared for groups such as the AICPA, the University of Miami Heckerling Institute on Estate Planning, the University of Southern California Tax Institute and the New York University Institute on Federal Taxation.  He has participated in several bar association projects, such as the Drafting Committee for the Florida Revised Uniform Partnership Act and preparing the ABA’s comments on the IRS’s proposed private annuity regulations.  He received his BA and MBA degrees from the University of Michigan and a JD degree from the University of Buffalo Law School.  He was with the Office of Chief Counsel, Internal Revenue Service, Washington, D.C. from 1970 to 1975, and was a full-time law professor from 1975 to 1994.  He is currently an adjunct professor of law at the Florida International University and the University of Miami law schools and teaches a course as part of the ABA’s annual, week-long Skills Training for Estate Planners program. 

James Hickey, Esq.

James P. Hickey, B.B.A., Western Illinois University; MST, DePaul University; member, American Institute of Certified Public Accountants; Illinois and Ohio CPA Societies; Adjunct Professor of Taxation, DePaul University Graduate School of Business, College of Commerce. 

David A. Hildebrandt, Esq.

David A. Hildebrandt, B.S., Brigham Young University (1967); J.D., Order of the Coif, University of Wisconsin (1970); note and comment editor, Wisconsin Law Review (1970); member, American Bar Association Section of Taxation, District of Columbia Bar, State Bar of Wisconsin, U.S. Supreme Court; Certified Public Accountant, Wisconsin (1974).

Akil Hirani

Akil Hirani is the Head of Transactional Practice and Managing Partner of Majmudar & Co., International Lawyers in India (www.majmudarindia.com).

Georg Hirsch

Georg Hirsch is a member of KPMG's global transfer pricing services practice and is a senior associate with KPMG LLP in McLean, VA.

Linda B. Hirschson, Esq.

Linda B. Hirschson, LL.M., New York University of Law; LL.B., Columbia University School of Law; Shareholder, Greenberg Traurig, LLP, New York, New York; past Regent of the American College of Trusts and Estates Counsel (ACTEC); past Chair, Trusts and Estates Law Section of the New York State Bar Asssociation, develops estate plans for high net worth individuals; assists with forming and administering private foundations and charitable trusts; frequent lecturer and author of numerous articles on estate planning, income taxation and a wide-range of related topics. 

Leonard S. Hirsh, Esq.

Leonard S. Hirsh; New York University School of Law;  Georgetown University Law Center (Masters of Law, Taxation); writer and speaker on employee benefits and executive compensation topics; taught courses at the New York University Institute on Federal Taxation and at the Practising Law Institute; member of the BNA Tax Management’s Advisory Board on Compensation Planning, Chairman of the Qualified Cash or Deferred Arrangements Subcommittee of the American Bar Association’s Employee Benefits Committee, a Charter Fellow of the American College of Employee Benefits Counsel, a contributing editor for the Journal of Pension Planning and Compliance, and a member of the Board of Editors of Law Firm Partnership and Benefits Report; author of articles “New Prop. Regs. for Section 401(k) Plans Are a Comprehensive Overhaul of Existing Guidance,” for the November 2003 issue of the Journal of Taxation, “Section 409A Final Regs. Provide Comprehensive Guidance for Post-Transition Period,” for the September 2007 issue of the Journal of Taxation; is Executive Director in the Performance & Reward Practice in New York where he leads the Tax Regulatory group. 

Bruce I. Hochman, Esq.

Bruce I. Hochman, B.A., University of Toronto and University of California at Los Angeles (1949); J.D., University of California at Los Angeles (1952); Graduate Certificate in Taxation, University of Southern California (1957). Assistant U.S. Attorney, Southern District of California, Tax Division (1953–1956). Hearing Officer, Department of Justice (195801968). Member: American Bar Association, State Bar of California. Fellow, American College of Trial Lawyers. Certified specialist, Criminal and Taxation Law, California Board of Legal Specialization. Principal – Hochman, Salkin and DeRoy, P.C., Beverly Hills, California, a firm specializing in federal and state taxation, corporation law and civil, criminal and tax litigation.

Charlotte Hodges, CPP

Charlotte Hodges, CPP, specializes in expatriate assignments and multi-state taxation, and is a member of the American Payroll Association's Hotline Referral Service and on the Government Affairs Task Force Data Privacy and Security Subcommittee. She also is a past president of the Washington Metropolitan Area Chapter of the APA (WMAC-APA), and most recently was the Manager, Payroll Shared Services, for Northrop Grumman Corporation Information Technology in Herndon, Va.  

Mark Hoffenberg

KPMG Washington National Tax office

John Hollas

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.

Philip J. Holthouse, Esq.

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

Benjamin Homo

Benjamin Homo is a Partner in the Paris office of Mayer Brown. He advises a large number of French and foreign private equity clients and corporate groups on their acquisitions, financing, and real estate transactions. He has developed a strong experience of all aspects of multi-country transactions, from tax due diligence to structuring work, including financing issues, and has been involved in most of the larger deals (above €1 billion) carried out on the French market over the past years.

In his work on such transactions, Benjamin analyzes, develops, and manages complex financial models which allow him to translate multi-jurisdiction tax advice into cash flow simulations, helping his clients understand and analyze with their own tools and language the consequences of cross-border taxes on the economics of the transaction.

Benjamin also advises French private equity clients with respect to their own fund structure, and he has provided structuring advice for the creation of several real estate or private equity funds. In addition, Benjamin assists corporate clients in their day-to-day tax management (tax audit/litigation, reporting tools) and in the reduction of their global effective tax rate (French and international tax planning, transfer pricing, and similar concerns).

Before he joined Mayer Brown in 2004, Benjamin was a member of a major financial consulting firm’s Paris office. He is fluent in both French and English. 
 

L. Paul Hood, Jr. Esq.

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

H. Carter Hood, Esq.

H. Carter Hood, A.B., Economics, Harvard College, 1991, magna cum laude; Master of Taxation, George Washington University School of Business and Public Management, 1995, summa cum laude; J.D., Harvard Law School, 1998, cum laude; Partner, Estate Planning and General Taxation, Ivins, Phillips & Barker, Chartered, Washington, D.C.; member Virginia Bar, District of Columbia Bar, ABA; Adjunct Professor, Georgetown University Law Center Graduate Tax Program; speaker on estate planning and taxation at ABA Annual Meeting of Section of Taxation and at Annual Real Property, Trust & Estate Law Symposia. 

Andrew H. Hook, Esq.

Andrew H. Hook, CELA, CFP®, J.D., (1975), University of Virginia School of Law, is the President of the Hook Law Center. He practices in the areas of estate planning, elder law, estate and trust administration, Medicaid asset protection planning, and special needs trusts. Mr. Hook is certified as an Elder Law Attorney by the National Elder Law Foundation. He is a Fellow of the American College of Trust and Estate Counsel and a Fellow of the National Academy of Elder Law Attorneys. Additionally, Mr. Hook is the co-author of

Edward B. Horahan III

Ed Horahan currently acts as of counsel to the Groom Law Group, Chartered, in Washington, D.C. A 1976 graduate of Yale Law School, he formerly served on the staff of the Securities and Exchange Commission and litigated ERISA cases while with the Solicitor's Office of the Department of Labor. In the private sector, he was a partner in the Washington offices of New York City law firms and the proprietor of his own law practice.

Richard M. Horwood, Esq.

Mr. Horwood is with the law firm of Horwood Marcus & Berk Chtd. He has written extensively in legal journals and other trade publications, and has lectured throughout the United States on various business, estate, and tax-related issues. Mr. Horwood is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and is associated with numerous professional organizations, including the advisory boards of Tax Management, The Journal of Corporate Taxation, The Journal of Taxation of Investments, Personal Financial Planning, and the Chicago Estate Planning Council. He is a graduate of Colgate University and the University of Pennsylvania Law School. He also holds an M.B.A. degree in Financial Management from American University and an LL.M. in Taxation from George Washington University. Mr. Horwood was formerly with the National Office of the Internal Revenue Service in Washington, D.C. 

Kendall Houghton

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

Harry Howe

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

Paul Howell

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

Helen M. Hubbard, Esq.

Helen M. Hubbard, Esq., B.B.A., Texas Tech University (1975); J.D., Southern Methodist University School of Law (1987, magna cum laude); Law Clerk to the Honorable Irving L. Goldberg, U.S. Court of Appeals for the Fifth Circuit (1987-88); Tax Legislative Counsel, United States Department of the Treasury (2002-05); Partner, Baker & McKenzie LLP; member, State Bar of Texas, District of Columbia Bar, American Bar Association Section of Taxation (Council, 2006-present; Chair, Simplification Committee, 2007-present; Assistant Secretary, 2004-05; Chair, Tax Accounting Committee, 1996-98); Adjunct Professor of Law at Southern Methodist University Dedman School of Law (2006) and Georgetown University Law Center (1996-2001); Fellow, American College of Tax Counsel; Certified Public Accountant.
 

Joe Huddleston

Joe Huddleston; University of South Carolina; Nashville School of Law (J.D.); served as commissioner of the Tennessee Department of Revenue (1987-1995); was president of both the Federation of Tax Administrators and the Southeast Association of Tax Administrators; was chief financial officer for the Metropolitan Government of Nashville and Davidson County; was an Internal Revenue Service revenue officer, in private practice; worked at the District Attorney General's office in Cookeville, TN (1984-1987); serves on numerous state tax related boards, is a founding trustee of the Paul Hartman Tax Forum at Vanderbilt University Law School; member of the Tennessee and American Bar Associations; is the Executive Director of the Multistate Tax Commission. 

Robert F. Hudson, Jr. Esq.

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

David Hughes

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

Martha L. Hutzelman, Esq.

Martha L. Hutzelman, Ohio Northern University (B.A. 1979), University of Arizona (J.D. 1982); formerly, Senior Attorney, Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), Internal Revenue Service; Member of the Oklahoma, Virginia, United States Tax Court, and United States Supreme Court Bars; Chair-Elect of the American Bar Association, Tort and Insurance Practice Section, Committee on Employee Benefits; Member of American Bar Association Joint Committee on Employee Benefits; and Member of the American Bar Association Section of Taxation, Committee on Employee Benefits. 

Karen Irby, Esq.

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

Karen Irby, Managing Editor, State Tax and Accounting

Karen Irby, Managing Editor-State Tax and Accounting, has 20 years experience with BNA Tax & Accounting, 16 of those years specializing in state and local tax matters. She assumed management of BNA’s SALT products in 1997, products which now include the BNA Portfolios, Weekly State Tax Report, the State Tax Digest, and the Green Incentives Navigator. In 2006, she added managing editor responsibilities for the Accounting Policy and Practice Series Portfolios. She received her undergraduate degree from the University of Southern Mississippi and a Juris Doctor from Loyola University New Orleans.

Kathy Davidson Ireland, Esq.

Kathy Davidson Ireland, B.S., Lebanon Valley College (1977); J.D., Order of the Coif, Marshall-Wythe School of Law, College of William & Mary; Executive Editor for Student Contributions, William & Mary Law Review (1980), LL.M., Labor Law, The National Law Center, George Washington University (1982); member: District of Columbia Bar, Maryland Bar.

C. Leonard Jacobs, Jr.

C. Leonard Jacobs is a project manager, Tax Operations, with Intuit Corp., in Reno, Nev. Previously he has held payroll-related positions with McDonnel Douglas and Boeing, and more recently with Sage Software and the former FLS, Inc. He is a past chair of the Communications Subcommittee of the IRS Information Reporting Program Advisory Committee. 

Craig L. Janes, CPA

Craig L. Janes, Principal, National Director of Estate, Gift and Trust Services, Deloitte & Touche. B.S., Accounting, Utah State University (summa cum laude, valedictorian) (1985); M.P.A., University of Texas at Austin (1988). Certified Public Accountant, Texas. Member, AICPA. Editorial Board, Estate Planning (WG&L). Frequent writer and speaker on estate and post mortem planning and estate administration topics.

Patricia Januszewski

Ernst & Young LLP's Business Tax Compliance division

Phillip Jelsma

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

Carl M. Jenks, Esq.

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

Carol H. Jewett, Esq.

Carol H. Jewett, Esq., Rice University, B.A.; University of Texas at Austin, J.D. Ms. Jewett was admitted to Texas in 1975. She is currently an attorney with Vinson & Elkins LLP in Houston, TX and practices in the areas of ERISA and employee benefits.

Christian Johnson, CPA, Esq.

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

J. Walker Johnson, Esq.

J. Walker Johnson; Georgetown University Law Center, LL.M., Taxation, 1984; The University of Kansas School of Law, J.D., 1978, William L. Burdick Prize, Senior Articles Editor, Kansas Law Review, Order of the Coif ; Cornell University, B.A., 1975. Since 1987, Mr. Johnson has served as an Adjunct Professor of Law in the Graduate Tax Program at the Georgetown University Law Center and teaches a course entitled Taxation of Financial Institutions and Products, which covers the taxation of life insurance companies, property/casualty insurance companies, banks and thrifts, RICs, REITs, REMICs, captive insurance, and financial products;  is currently a partner in the Washington office of Steptoe & Johnson  LLP, where he is a member of the Business Solutions Department. Johnson’s practice focuses on tax controversies and tax litigation, and tax planning.

Richard Jones

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

Susan Jones

Ms. Jones, formerly Vice President – Client Resource Group for DuCharme, McMillen & Associates Inc., is a state tax consultant practicing in Naples, Florida. She also previously served as Director of State & Local Taxes for PepsiCo Inc. While at PepsiCo, Susan was responsible for all state and local tax matters for this Fortune 15 company. She received her B.A. in Environmental Science from the University of Virginia and her Masters in Taxation from Virginia Commonwealth University (Dean's Scholar). Susan has served on the Executive Committee of COST and the state tax committee of Tax Executives Institute. Currently, she serves on the Finance and Tax Committee of the Florida Chamber of Commerce, and is Chair of the State Tax Committee of the FICPA. She also is a consulting editor for Interstate Tax Insights. She has been a frequent lecturer at national tax symposiums and has published several articles on various state tax issues. 

Warren Joseph, Esq., Federal Tax Law Editor

Warren M. Joseph, Esq. is a Federal Tax Law Editor at BNA Tax & Accounting where he specializes in energy and natural resources tax issues.  Warren came to BNA in 2005 after retiring from the IRS Office of Chief Counsel.  He has an A.B. from Colgate University, a J.D. from Georgetown University Law Center, and is a member of the Maryland bar. He is a contributing editor for the Weekly Report.

Geraldine Josephina, Esq.

Geraldine C. Josephina, graduated in Dutch tax law from the University of Leiden, The Netherlands (1990); senior tax law practitioner, Loyens & Loeff, Curaçao, rendering advice on Netherlands Antilles and Aruba tax matters. 

Gerald A. Kafka, Esq.

Gerald A. Kafka, B.S., Wheeling Jesuit University, 1972, J.D., University of Cincinnati College of Law, 1975, LL.M (Taxation), Georgetown University Law Center, 1979; Partner, Latham & Watkins LLP, Washington, DC; member of District of Columbia Bar; author of treatise (Litigation of Federal Civil Tax Controversies) and multiple articles and monographs on tax controversy topics; regular speaker on tax controversy topics, including ALI-ABA programs and as adjunct professor at Georgetown University Law Center.

Atsuko Kamen

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

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

Jared Kaplan, Esq.

Jared Kaplan, University of California at Los Angeles (A.B. 1960), Harvard University (LL.B. 1963); member, Illinois Bar. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association.
 

Richard L. Kaplan

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.

Madhvi Kapur

PricewaterhouseCoopers, San Francisco

Deborah Karet

Deborah Karet is a senior manager in KPMG's Washington National Tax's Excise Tax Practice and a former senior attorney in the Excise Tax Branch in the IRS Office of Associate Chief Counsel (Passthroughs and Special Industries).

Jessica L. Katz, Esq.

Jessica L. Katz, B.S. Princeton University (1988); J.D. Columbia University School of Law (1992); Adjunct Professor of Law, Georgetown University Law Center (2001-2002). 

Lawrence P. Katzenstein, Esq.

Lawrence P. Katzenstein, Harvard Law School (J.D., 1972), Washington University (A.B., 1969); adjunct professor at the Washington University School of Law for both estate and gift taxation and fiduciary income taxation; member of Missouri Bar, American Bar Association Section of Taxation, Bar Association of  Metropolitan St. Louis and American College of Trust and Estate Counsel;  former chair of the American Bar Association Tax Section Fiduciary Income Tax Committee, current chair of several Tax Section charitable planning subcommittees,  fellow of the American College of Trust and Estate Counsel; listed in Best Lawyers in America in the trusts and estates category; currently with Thompson Coburn, LLP. 

Ira Kawaller

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

Akemi Kawano, Esq.

Akemi Kawano, B.M., The Julliard School (1989), M.M., The Julliard School (1991), D.M.A., Manhattan School of Music (1999), J.D., with Honors, George Washington University Law School (2002); associate in the Washington, D.C. office of Alston & Bird LLP; serves as general counsel of the Japan America Society of Washington, D.C.

Marianne R. Kayan

Marianne Kayan served as an associate attorney with two Maryland law firms where she concentrated on estate planning, estate administration and tax. Marianne excels and enjoys working with a diverse group of clients, including non-US citizens, couples with young children, families with complex dynamics, nontraditional families, retirees, entrepreneurs and established business owners. Marianne is affiliated with Real Property, Trust and Estate Law Section; Publications Committee 2009-2010; Fellow to the Section 2007-2009; Fiduciary Income Tax Group’s International Tax Planning Committee; Tax Section; Young Lawyers Section, American Bar Association, Estates, Trusts and Probate Section, District of Columbia Bar; Estate and Trust Law Section, Maryland Bar Association; Estate and Trust Law Section, Montgomery County Bar Association, Society of Financial Services Professionals. Ms. Kayan is currently with  Buchanan Ingersoll & Rooney PC, Washington, D.C.

Yoram Keinan, Esq.

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

Deborah Keisner

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

Gail S. Keller

Gail S. Keller reported on state and local tax issues in Prince William County, Va., for more than a decade, ultimately publishing and managing her own newspaper, which grew to a weekly circulation of almost 40,000. She also has worked for Rep. Jack Brooks (D-Texas) and Rep. Silvio Conte (R-Mass.) covering federal legislation, and joined BNA in 1999 as a copy editor on the Daily Tax Report staff.

Victoria Eve Kelly, Esq.

Victoria Eve Kelly graduated cum laude from Barnard College (Columbia University) in 1978 with a B.A. in political science, and received a J.D. from Duke Law School in 1981. Her professional experience includes law, finance and taxation, and she publishes frequently in these areas.
 

Larry R. Kemm, Esq.

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

Cheryl Kemp, Esq.

Cheryl Kemp, B.S., University of Utah (1976); J.D., University of Denver (1982); LL.M. in Taxation, New York University (1987), licensed Certified Public Accountant in State of New York.

Kevin N. Kemp, Esq.

Kevin N. Kemp, B.A., University of Utah (1976); J.D., Georgetown University Law Center (1979); LL.M. in Taxation, New York University (1983); member, Colorado and New York State Bars. 

David I. Kempler, Esq.

David I. Kempler, J.D., 1966, University of Connecticut; LL.M., 1967, The George Washington University Law School, taxation; B.S., 1963

Jennifer D. Kennedy, CPA

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

Kathryn J. Kennedy

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

David E. Kenty, Esq.

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

J. Edward Ketz

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

Saleha Khumawala

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

Lee Khvat, Esq.

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

Woo Taik Kim, Esq.

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

Tae-Hyung Kim

Tae-Hyung Kim, a senior transfer pricing partner and Ph.D. economist with Deloitte Anjin in Seoul, is the firm's national leader in its global transfer pricing group.

Megan Kirmil

Megan Kirmil; B.A., University of North Carolina at Chapel Hill, with highest distinction, 1999; J.D., University of Virginia School of Law, 2002. Articles Review Editor for the Virginia Tax Review at University of Virginia Law School. Authored "Truly a Wolf, or Just a Sheep in Wolf's Clothing? The Active Financing Exception to Subpart F," Virginia Tax Review (Spring 2002). Admitted to District of Columbia Bar. Ms. Kirmil is currently with Miller & Chevalier and her practice focuses on federal income tax planning and controversy, including transfer pricing issues, general business and energy credit issues, tax accounting issues, valuation issues, and tax-exempt organizations. She has extensive experience successfully representing large multinational corporate clients before the Internal Revenue Service (IRS) National Office and resolving federal income tax controversies at the audit level, at IRS Appeals, and in court. Her tax-exempt practice includes the representation of trade associations and non-profit health providers.

Barbara L. Kirschten, Esq.

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

Joe Kirwin

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

Martha A. Klasing, CPA

Martha A. Klasing, B.S., Southern Illinois University — Carbondale; Master of Accounting (Taxation), University of Missouri – St. Louis; Partner, KPMG LLP; Certified Public Accountant; member, American Institute of Certified Public Accountants; contributor: Tax Management International Journal; International HR Journal; Tax Management Compensation Planning Journal; frequent speaker on international tax issues and developments. 

James Kleier

Mr. Kleier is a graduate of Thomas More College (B.A. 1976) and the University of Kentucky College of Law (J.D. 1979). He was Survey and Comments Editor of the Kentucky Law Journal and a member of the Order of the Coif.

James P. Klein, Esq.

James P. Klein, J.D., Columbia University Law School (1972), LL.M. in taxation, New York University Law School (1979), B.A., Fordham University (1968); member, New York State Bar; member, past chair, Employee Benefits Committee, Section of Taxation, American Bar Association; member, past chair, Employee Benefits Committee, Tort and Insurance Section, American Bar Association; member, Tax Management Advisory Board; founding member and past chair, International Pension and Employee Benefits Lawyers Association (IPEBLA). Mr. Klein is currently with Pillsbury Winthrop Shaw Pittman LLP in New York City, NY.
 

Michael J. Kliegman, Esq.

Michael J. Kliegman, A.B., University of Pennsylvania; J.D., Boston University School of Law, LL.M. (Taxation), Georgetown University Law Center; member: American Bar Association, Tax Section (Corporate Tax Committee; Task Force on Acquisitions Involving S Corporations); New York State Bar Association, Tax Section (Committee on Reorganizations); formerly, Internal Revenue Service, Office of Chief Counsel, Reorganization Branch (1981–85), Group Chief (1984–85). 

Michael Knight

Michael Knight; Fairfield University, 1973, degree in marketing; University of Bridgeport, MBA. Mr. Knight is a frequent speaker at small business planning forums and has appeared before the U.S. Congress and the Internal Revenue Service (IRS) on small business issues such as Sec. 83 and 2036 repeal, the unavailability of capital, and independent contractor hearings. He most recently (1997) chaired the New York State Society of CPA's Task Force on the Commission for Restructuring the IRS and testified in Washington before the national commission. He has appeared on CNBC, MSNBC, and WBIZ and is regularly interviewed by business publications including the Wall Street Journal, Inc. Magazine, Money magazine, Accounting Today, Business Week, USA Today, Journal of Taxation, and the Tax Adviser. Mr. Knight is a member of The American Institute of Certified Public Accountants, the Connecticut Society of Certified Public Accountants, the New York State Society of Certified Public Accountants, the Association of Certified Fraud Examiners, and the National Association of Certified Valuation Analysts. Currently serves as Principal, Michael J. Knight & Company, CPAs.

Peter Knutson

Peter H. Knutson, B.B.A., University of Wisconsin – Madison, 1957; M.B.A., University of Wisconsin – Madison, 1960; Ph.D., University of Michigan – Ann Arbor, 1965; Certified Public Accountant, Wisconsin, 1960; Associate Professor Emeritus of Accounting, the Wharton School of the University of Pennsylvania; member AICPA, AAA and CFA Institute. 

Albin Koch

Mr. Koch is with the law firm of Horgan, Rosen, Beckham & Coren, located in Tolucam Lake, California. Mr. Koch is an Adjunct Professor at Golden Gate University and serves on the Tax Management Inc. Estates, Gifts, and Trusts Advisory Board. He received a B.A. from Yale University and J.D. from Harvard Law School.

Neal Kochman, Esq.

Neal M. Kochman, Esq. is with Caplin & Drysdale, Chartered in Washington, D.C. and is a frequent contributor to BNA's International Journal.

Alexander Kogan

Alexander Kogan, Ph.D., Computer Science, USSR Academy of Sciences; B.S./M.S., Operations Research, Phystech—Moscow Institute of Physics & Technology (Honors). Dr. Kogan received the Research and Service Awards of the American Accounting Association's Artificial Intelligence/Emerging Technologies Section. He is a member of the American Accounting Association's Institute for Operations Research and the Management Sciences. As professor of Accounting and Information Systems at the Rutgers Business School, Dr. Kogan is a frequent presenter at conferences and author and co-author of articles in prestigious journals.

Kelly Kogan

Kelly Kogan is a senior attorney with the law firm Chadbourne & Parke. Her practice focuses on advising U.S. and foreign clients on energy and tax issues arising from investments in renewable energy projects in and outside of the United States.

Mark Kohlbeck

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

Adil K. Kotwal

Adil K. Kotwal, B.Com, F.C.A., Bachelor of Commerce, University of Bombay (1978), Fellow of the Institute of Chartered Accountants of India. He joined the firm in 1978 and is currently the Managing Partner and partner responsible for the firm's international and corporate finance practice. He has served as visiting faculty with the University of Bombay teaching Accountancy and Taxation.

George C. Koutouras, Esq.

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

Barry Kozak

Barry Kozak, B.S., University at Albany – State University of New York, 1994; J.D. and LL.M. in Employee Benefits, The John Marshall Law School in Chicago, 2000; M.P.P., The University of Chicago Harris School of Public Policy Studies, 2009; Enrolled Actuary, US Joint Board for the Enrollment of Actuaries, 1995; Chartered Financial Consultant, The American College, 1996; Associate Director of the graduate Employee Benefits programs and Adjunct member of the faculty, The John Marshall Law School, Chicago, Illinois; current leadership positions in the American Bar Association Section of Taxation, the Chicago Bar Association, the American Society of Pension Professionals and Actuaries, and the Association of American Law Schools Section on Employee Benefits; speaker on employee benefits issues; author, 353-4th TM, “Employee Benefits Plans and Issues for Small Employers,” a legal textbook on employee benefits law, co-editor and lead contributing author of a CPA’s guide to retirement plans for small employers, and contributions to several American Bar Association publications.

Donald D. Kozusko, Esq.

Donald Kozusko, B.A., Villanova University, 1967; J.D., Harvard University, 1970; Managing Partner, Kozusko Harris Vetter Wareh LLP; member District of Columbia Bar, ABA, ACTEC; speaker and author on international and domestic tax and trust law issues, including contributions to law reviews and American Bar Association publications.

James Kratochvill

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

Gregory Krock

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

Heinz-Klaus Kroppen

Prof. Dr. Heinz-Klaus Kroppen, LL.M., Master of Laws, University of Cologne, Ph.D.in Law, University Cologne, 1987, Master of Laws (LL.M., company and tax law), Georgetown University, Washington D.C., 1989; Managing Partner for tax, Deloitte Germany, Düsseldorf, Head of Deloitte Touche Tohmatsu’s EMEA Transfer Pricing Group; professor of international tax law at the Ruhr-University Bochum, member of tax board of the American Chamber of Commerce in Germany, member of the board of the German International Fiscal Association (IFA), member of EU Joint Transfer Pricing Forum; editor and co-author of the leading German publication on transfer pricing, Handbuch Internationale Verrechnungspreise, co-author of the German chapter in the IBFD’s loose-leaf publication, The Tax Treatment on Transfer Pricing, and in Robert Feinschreiber’s book, Transfer Pricing International, editor and co-author of DBA-Kommentar, a leading German publication on double-taxation treaties, author of numerous articles and frequent speaker on seminars. 

Keith Kruger

Keith H. Kruger, CPA, is a Senior Manager at KPMG LLP in Stamford, Connecticut. Mr. Kruger is also a member of the firm's state and local tax practice. A graduate of the University of Connecticut, Mr. Kruger is a member of the American Institute of Certified Public Accountants and the Connecticut Society of Certified Public Accountants. 

Kenneth J. Krupsky, Esq.

Kenneth J. Krupsky, Tax Partner, Jones Day (Washington, DC); Columbia Law

Laura Kulwicki

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

Michael G. Kushner, Esq.

Michael Kushner is a partner in the New York office of Locke Lord LLP. He has extensive experience advising corporate and other business clients on a wide range of domestic and cross-border corporate, tax, transactional and compensation matters, including mergers and acquisitions for both private and public companies, cross border transactions including corporate inversions, domestic and international taxation, joint ventures, strategic alliances, securities, debt and equity finance, fund formation, capital markets, private equity, employee benefits and executive compensation. His inter-disciplinary approach and broad range of transactional experience enables him to take a holistic approach to counseling clients, advising on the impact of transactions on all aspects of a client's domestic and overseas business operations. He is a member of the Firm's corporate, tax, mergers and acquisitions, employee benefits and executive compensation, capital markets, international, private equity and Asia practice groups.

Kalle Kylakallio

Kalle Kyläkallio, LL.B., 1993 (University of Lapland), Varatuomari, 1995 (“lawyer trained in the court”),Address: Susiluoto Attorneys-at-Law Ltd, Uudenmaankatu 16 B, 00120 Helsinki, Finland, Tel:+358 9 6869 110, Fax: +358 9 6869 1169

Christopher P. La Puma, Esq.

Christopher P. La Puma, A.B., Stanford University (1991); J.D., magna cum laude, Georgetown University (1996); Order of the Coif; Editor, The Tax Lawyer (1995); LL.M. (Taxation), with distinction, Georgetown University (2001); Law Clerk to U.S. Tax Court Judge David Laro (2000); co-author: “Final TEFRA Audit and Litigation Regs. Issues as IRS Intensifies its Focus on Partnership Audits,” 95 J. Tax'n 261 (Nov. 2001); author: “Massachusetts Tax and Subsidy Scheme Violates Commerce Clause: West Lynn Creamery, Inc. v. Healy,” 48 Tax Law. 641 (Winter 1995); member, American Bar Association, Section of Taxation, Committee on Court Procedure; member, bars of the District of Columbia, California, U.S. Tax Court, and Court of Federal Claims.

Steven Lainoff

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

Ron M. Landsman, Esq.

Ron M. Landsman, University of Michigan (B.A. 1970), University of Michigan Law School (J.D., magna cum laude, 1974); admitted to practice in Maryland, District of Columbia, and before U.S. Supreme Court; Fellow and founding member of American Academy of Elder Law Attorneys; Chairman, Maryland State Bar Association Elder Law Section (1997–98); regularly writes for The Elder Law Report and the Journal of Asset Protection. 

Andrea M. Lane, Esq.

Andrea M. Lane; B.S. Acc., University of Florida; J.D., The George Washington University Law School; LL.M., New York University School of Law; Associate, Alston & Bird LLP (2001-present); Member, American Bar Association (Section of Taxation); Co-author of articles appearing in the Journal of Taxation, the Journal of Financial Instruments and the International Tax Review; Admitted to the bars of Virginia and the District of Columbia; Licensed as a certified public accountant in Virginia.

Brian J. Lane, Esq.

Brian J. Lane is a partner in the Washington, D.C. office of Gibson, Dunn & Crutcher. Mr. Lane focuses on securities regulation and disclosure issues and sophisticated capital markets counseling. He represents U.S. and foreign clients in proxy contests, complex mergers and acquisitions, public and private offerings and corporate governance matters. Mr. Lane received his law degree in 1983 from the American University, Washington College of Law. He has served as an adjunct professor of law at Georgetown University Law Center. Before joining Gibson, Dunn & Crutcher, Mr. Lane served at the Securities and Exchange Commission (SEC) for 16 years, where he held a variety of positions. Mr. Lane served as Director of the Division of Corporation Finance, Counsel to Chairman Arthur Levitt, Counsel to Commissioner Richard Roberts, and staff attorney with the Corporation Finance and Market Regulation Divisions.

Michael B. Lang

Professor Michael B. Lang was the founding Director of Chapman University School of Law's Tax LL.M. Program. A graduate of Harvard and the University of Pennsylvania Law School, where he was elected to the Order of the Coif, he is a member of the Pennsylvania and Illinois Bars and practiced in Chicago and Philadelphia. He has taught at nine law schools, at both the J.D. and LL.M. level, including Utah, Washington University (St. Louis), Loyola (Los Angeles), Miami and San Diego. His extensive work with the ABA Section of Taxation has included chairing its Committees on Teaching Taxation and Standards of Tax Practice. He has also been an active member of the Section's Task Force on Patented Tax Strategies and is an elected Fellow of the American College of Tax Counsel. Professor Lang's publications range from articles in leading tax periodicals, such as The Tax Lawyer, Tax Law Review, Florida Tax Review and Tax Notes, and law reviews to a treatise on Federal Tax Elections (with Colleen Khoury) and two decades of compiling the Index to Federal Tax Articles (with Isa Lang). He is a co-author of a textbook, Federal Tax Accounting, for graduate tax students, which was published in 2006, and a textbook, The Regulation of Tax Practice, to be published in 2010.

Stanley I. Langbein

Stanley I. Langbein, Yale College, A.B. (1970); Harvard Law School, J.D. (1973). Professor, University of Miami School of Law. Professor Langbein served as law clerk to Judge John Minor Wisdom of the U.S. Court of Appeals for the Fifth Circuit, as an associate attorney with law firms in Washington, D.C., and as attorney/advisor in the Office of International Tax Counsel of the United States Department of the Treasury. He also served as senior tax partner of a large law firm in Buffalo from 1985-1987. 

Daniel S. Lange

Daniel S. Lange, B.B.A., 1981, M.S., taxation, 1983, University of Wisconsin; managing partner, U.S. International Tax practice, Deloitte Tax LLP, 2002–present; tax partner, International Tax Specialty Team, Arthur Andersen, Milwaukee, Wisconsin, 1992-2002, manager, 1986-1991, staff, 1983-1985; member AICPA, WICPA; speaker, international tax issues; author, numerous articles on international tax issues.

Franklin C. Latcham, Esq.

Frank Latcham is a graduate of the University of Washington (1943) and received his legal education at the University of Washington (LL.B. 1944) and Yale University (J.S.D. 1951). He taught at Case–Western Reserve University Law School from 1948 to 1954. He became an associate of the firm of Morrison & Foerster in 1954, a partner in 1961, and Senior of Counsel in 1986. Mr. Latcham is a past chairman of the Committee on State and Local Taxes of the ABA Section of Taxation and of the Committee on Standards of Tax Practice. He has written extensively in the field of state and local taxation and co–authored (with Prentiss Willson, Jr.) “Franchise and Corporation Income Taxes,” in California Taxes (California Continuing Education of the Bar, 1987). He lectures regularly and has spoken at the University of Southern California Tax Institute, the Georgetown University Institute on State and Local Taxation, and the New York University Institute on State and Local Taxation. He is Chairman of the Advisory Board for the Tax Management Multistate Tax Portfolio Series and is Adjunct Director, Institute of Governmental Affairs, University of California, Davis, California. Mr. Latcham has also been in charge of state and local tax cases in all California administrative agencies and in all California courts, federal courts, administrative agencies, courts in other states, and before the United States Supreme Court.

Bob Laux

Bob Laux is the Senior Director of Financial Accounting and Reporting at Microsoft Corporation.  Mr. Laux is responsible for Microsoft’s financial accounting, including interacting with and responding to accounting standard setters on numerous issues.  Financial accounting responsibilities include responding to GAAP questions and issues within Microsoft.  He is also responsible for Microsoft’s comment letters on new accounting pronouncements and representing Microsoft at standard setters’ public roundtables.  Prior to joining Microsoft in 2000, Bob was an Industry Fellow at the Financial Accounting Standards Board (FASB) where he was responsible for coordinating the activities of the Emerging Issues Task Force (EITF).  Bob has BA in Accounting from Michigan State University and a MBA in Finance from the University of Houston.

Matthew Lay

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

Michael P. Layden

Michael P. Layden, B.S., Marquette University, 1990; Tax Senior Manager, Deloitte Tax LLP, Hartford, Connecticut, and Washington, D.C. (1997-1998); speaker on international tax issues. 

Werner Lederer

Werner Lederer, University of Zürich (lic. iur., 1988); Swiss Certified Tax Consultant; member, Swiss Institute of Certified Accountants and Tax Consultants, International Fiscal Association, International Bar Association. 

Carolyn Lee

Carolyn Joy Lee is a partner in the tax law firm of Jones Day in New York, New York. Previously, she was a partner at Roberts & Holland LLP. She has developed a broad and diverse practice dealing with state and local tax issues affecting corporate mergers and acquisitions, asset and business line acquisitions and dispositions, and sophisticated financing techniques. Her active involvement in the establishment of the New York City Tax Appeals Tribunal has given her broad knowledge of the tax dispute resolution process in New York, and she has an active audit, controversy and litigation practice. She has served as the Chair of the Tax Section of the New York State Bar Association. She received a B.A. cum laude from Johns Hopkins, and her J.D. from Columbia University School of Law in 1980, where she was a Stone scholar.

Gary R. Lee

Gary R. Lee, B.A., cum laude, University of Connecticut; J.D., McGeorge School of Law, University of the Pacific; L.L.M. in taxation, Boston University School of Law; Member California State Bar; Member Massachusetts State Bar; Certified Public Accountant (CPA); Certified Financial Planner (CFP); field experience as an Advanced Sales Attorney advising on life insurance purchases; Author/Co-author of various life insurance articles in tax publications; Speaker at various life insurance forums. Currently in practice with Sterling Resources, Ltd., of Hingham, Massachusetts.

William S. Lee

William S. Lee; 1979 - L.L.M., Taxation, New York University School of Law
1975 - LL.B., University of Texas School of Law; 1972 - B.B.A., Accounting and Finance, University of Texas. Mr. Lee’s 30 years of tax controversy experience includes the representation of individuals, trusts, estates, partnerships, corporations, and other entities in IRS examinations, Appeals Office proceedings, and in litigation. Bill strives to resolve tax controversies successfully as efficiently as possible for the client (i.e., at the lowest level possible), but has also litigated cases in U.S. Tax Court, the Court of Federal Claims, and U.S. District Courts around the country.

Bill began his professional career in the Tax Department of a “Big Eight” accounting firm and is a certified public accountant. Bill has been a partner in the Tax Department of Fulbright & Jaworski L.L.P. since 1985.Fulbright & Jaworski LLP

Cecilia Lee

Cecilia Lee is a transfer pricing partner in PricewaterhouseCoopers' China transfer pricing network.

Mark Leeds

Mark Leeds; LL.M., New York University School of Law, 1990; J.D., magna cum laude, Boston University School of Law, 1984; B.A., cum laude, Binghamton University State University of New York, 1981. Mark Leeds' professional practice focuses on the United States tax aspects of financial instruments and strategies. Mark is also the editor-in-chief of Derivatives: Financial Products Report, a Thomson/RIA monthly publication. Areas of concentration include structured finance, OTC and market-traded derivatives, financial products, mortgage-backed securities, asset-backed securities, structured products, REITs, RICs and REMICs. Currently with Greenberg Traurig LLC, New York.

Corey Lehr, CPP

Corey Lehr, CPP, director of payroll compliance and administration for the University of Cincinnati, is also a past president of the American Payroll Association. He has served previously as an APA Director and Vice President. In 1991, Corey was honored as the first recipient of the Ohio Outstanding Payroll Professional of the Year Award.  

Brian D. Lepard

Brian D. Lepard is Associate Professor of Law at the University of Nebraska College of Law, where he has taught the basic course on taxation and courses on the international aspects of U.S. income taxation, the corporate tax, tax policy and business planning. He has published an article on the arm's length standard and is the principal co-author of BNA's Health Law & Business Portfolio No. 2000, Unrelated Business Income Tax Issues in Health Care (1996). Before becoming a professor of law he worked for six years as an associate at the Philadelphia law firm of Dechert Price & Rhoads, where he practiced tax law with an emphasis on the international aspects of U.S. income taxation and the taxation of exempt organizations.

Patrick Leslie, Esq.

Patrick S.  Leslie, Esq. is an International Tax Editor for BNA Tax & Accounting, and is a contributing editor for the Weekly Report.

Howard J. Levine, Esq.

Howard J. Levine, B.A., Hunter College (1969); J.D., State University of New York at Buffalo (cum laude, 1972); LL.M. (Taxation), Georgetown University Law Center (1976); attorney and assistant branch chief, Office of Chief Counsel, Internal Revenue Service (1972-1976); adjunct lecturer in Real Estate Taxation, American University Law School (1980-1982); adjunct professor, The George Washington University Law School and Georgetown University Law Center LL.M. Tax Programs (1982-1993); contributing editor, The Journal of Real Estate Taxation; Tax Management Distinguished Author (2000); member, Advisory Board, Tax Management International Journal; member, Advisory Board, CCH Journal of Taxation of Global Transactions; author, 936 T.M., U.S. Income Tax Treaties — The Limitation on Benefits Article; partner, Roberts & Holland LLP, Washington, D.C. and New York, N.Y.; member, American Bar Association (Chairman, Committee on Sales, Exchanges and Basis, and Subcommittee Chairman, Like Kind Exchanges, Tax Section 1990-1994), New York Bar, District of Columbia Bar, International Fiscal Association.

Richard A. Levine, Esq.

Richard A. Levine, B.S., Economics, University of Pennsylvania (1964); J.D., Harvard Law School (1967); L.L.M., New York University (1968); member, New York, U.S. Tax Court, Court of Federal Claims, U.S. Supreme Court, U.S. Court of Appeals (Second Circuit), U.S. District Court, and Southern and Eastern Districts of New York Bars; editor, Harvard Law Review, 1965-1967; editor-in-chief, Roberts & Holland, Annotated Tax Forms — Practice and Procedure (3d ed.); co-author, “Tax Court's Revised and Expanded Partnership Rules Leave Questions Open,” 69 Journal of Taxation 164 (Sept. 1988); member, The Association of the Bar of the City of New York, New York State and American Bar Associations (Sections on Taxation; Litigation); contributor, Journal of Taxation and other tax periodicals.
 

Jay Levine

Ernst & Young LLP's Business Tax Compliance division

Jack B. Levy, Esq.

Jack B. Levy, Partner, Balch and Bingham LLP, Birmingham, AL; New York University School of Law, LL.M., in Taxation, 1977; Emory Law School, J.D., 1976; Emory University, B.A., 1973. He is admitted to Alabama and Georgia. Mr. Levy concentrates his practice in the areas of employer resources, employee benefits and executive compensation, corporate and business, health care, taxation and estate and trust planning.  He represents numerous closely held businesses, professionals and professional corporations and negotiates and closes sales of professional practices and closely held business practices.  He also lectures on issues relating to pension and welfare benefits as well as health care matters. He is listed in The Best Lawyers in America, 1995 Edition - Present (Employee Benefits Law); 2007 Edition (Corporate Law); 2008 Edition (Healthcare Law), and is a member of the American Health Lawyers Association; Southern Employee Benefit Conference; American Bar Association, Tax Section; Alabama State Bar, Tax Section; Alabama Profit Sharing Council; Alabama Super Lawyers, 2009.

David Lewis

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

Toni Lewis

Toni L. Lewis, B.S., Illinois State University; Illinois CPA; speaker on numerous occasions, including at programs sponsored by the Tax Executives Institute, the California Society of CPA's and the Institute of Property Taxation; member, California Society of CPAs, Institute of Property Taxation, Orange County Business Council, Newport Harbor Chamber of Commerce.
 

Justin Liebenberg

Justin Liebenberg is the Director of International Tax Services at Ernst & Young, South Africa. Justin specialises in corporate tax law advising on domestic and international issues. Justin was previously head of tax at Grant Thornton in Johannesburg and assistant head of tax at Cliffe Dekker Hofmeyr, one of the largest business law firms in South Africa. He has a combination of legal, tax and accounting qualifications and is often published in the financial press in South Africa.

Edward H. Lieberman, Esq.

Edward H. Lieberman, B.A., C.C.N.Y.; J.D., Brooklyn Law School; LL.M., London School of Economics; member, The District of Columbia and New York Bars and the American and International Bar Associations; formerly, Tax Law Specialist, IRS Corporation Tax Branch; author: “The Foreign Sales Corporation Issues and Answers Under the Temporary Regulations,” Tax Mgmt. Intl. J., March, 1985; “Analysis of the Foreign Sales Corporation — Temporary Regulations,” Tax Mgmt. Memo., February, 1986; “Foreign Sales Corporations — The Shape of Regs. to Come,” Tax Mgmt. Intl. J., January, 1987; and “Foreign Sales Transactions: A Prognosis for 1987,” Tax Mgmt. Memo., February, 1987. Member, IRS Commissioner's Advisory Group 1995–1996.

Howard M. Liebman, Esq.

Howard M. Liebman, A.B. (summa cum laude), Colgate University (1974); A.M. (with distinction), Colgate University (1975); J.D. (cum laude) Harvard Law School (1977); Member, District of Columbia Bar and “B” List of the French-speaking Brussels Bar; Belgian Member, Tax Management International Forum; Contributing Editor, European Taxation; Editorial Advisory Board, Practical European Tax Strategies; Chairman, Legal & Taxation Committee, American Chamber of Commerce in Belgium. 

Pernille Lindholm

Pernille Lindholm is a consultant with Deloitte in Copenhagen.

Stephanie Lipinski Galland

Stephanie Anne Lipinski Galland, B.A., Christopher Newport University, 1986; J.D., College of William and Mary, 1989, Emphasis on Taxation; Of Counsel, Thompson Coburn LLP, Washington, DC; member District of Columbia Bar, Virginia Bar, ABA, ABA/NCCUSL, Georgetown Law Center State and Local Tax Advisory Board, BNA State and Local Tax Advisory Board, CCH State and Local Tax Advisory Board; speaker on state and local tax issues; author, articles on taxation issues and Primary Editor of State and Local Tax Lawyer.   

Michael Lippman

Michael H. Lippman is a managing director with Alvarez & Marsal Taxand, LLC, providing planning, consulting, and controversy services to many of the country's largest corporations. Prior to joining A&M, Mr. Lippman was the National Partner in Charge of State and Local Tax Services for KPMG LLP. Mr. Lippman sits on a number of boards, including the State and Local Taxation Committee of the American Institute of Certified Public Accountants, the Georgetown Institute Advisory Board, the Advisory Board to the Vanderbilt School of Law Paul J. Hartman State and Local Forum, the New York University's State and Local Taxation Advisory Board. He received his B.S. in accounting from the University of North Carolina and an M.S. (Taxation) from Georgetown University, graduating both as valedictorian. 

Margo Lipscomb, Esq.

Margo J. Lipscomb, Esq. is a BNA Tax & Accounting Editor for Foreign Income Tax, the Financial Planning Journal, the International Journal and the Washington Tax Review.

Henry J. Lischer, Jr.

Henry J. Lischer, Jr., University of Iowa (B.B.A., 1967; J.D., 1970); New York University (LL.M. in Taxation, 1974); Judge Advocate, U.S. Marine Corps, 1970–73; Associate, Lillick, McHose & Charles, Los Angeles, California, 1974–75; Professor of Law, University of Alabama, 1975–78; Professor of Law, Southern Methodist University, 1978–present; Counsel, Malouf Lynch Jackson & Swinson, Dallas, Texas, 1982–84, 1985–present; Professor-in-Residence, Office of Chief Counsel, Internal Revenue Service, Washington, D.C., 1984–85; Fellow, American College of Tax Counsel; Academic Fellow, American College of Trust and Estate Counsel. 

Josephine S. Lo, Esq.

Josephine Lo, J.D., cum laude, Georgetown University, 1988; M.Ed. and M.A., counseling psychology, Columbia University, 1981 and 1982; B.A., sociology, magna cum laude, Mississippi University for Women, 1979; tax partner, Pillsbury Winthrop Shaw Pittman LLP; member, DC Bar, Maryland Bar, ABA; speaker on low-income housing tax credit, historic rehabilitation tax credit, and new markets tax credit. 

Christian Looks

Christian Looks is a member of KPMG's global transfer pricing services practice. Looks is a partner with KPMG AG in Frankfurt, Germany.

Lloyd Looram

LLOYD JAMES LOORAM, CPA, B.B.A., Manhattan College, 1968.  Managing Director, The Looram Consulting Group, Inc., a state and local tax consulting firm founded in 1991 with offices in Palm Beach Gardens, Florida that specializes in resolving complex state and local tax controversies; speaker at state and local tax seminars, institutes and symposia sponsored by New York University, the Institute for Professionals in Taxation, the Tax Executives Institute, the Council on State Taxation, the Federation of Tax Administrators, and, the Florida society of CPA’s; member AICPA, NYSSCPA, the Advisory Board of the NYU Institute on State and Local Taxation, the Multi-state Tax Analyst Advisory Board, Tax Management Inc.’s State and Local Tax Portfolio Series Advisory Board, and, the Board of Directors of the Masters Basketball Association, Inc.; author, articles and papers on a variety of profound state and local tax matters, including contributions to The New York Times, The Multistate Tax Report, The Financial Manager, State Tax Notes, West’s International Law Bulletin, and, The CPA Journal; expert witness in state and local tax litigation; and, recipient of the 2008 NYU Outstanding Achievement in State and Local Taxation Award. 

Aaron Lorenzo

Aaron Lorenzo joined the Daily Tax Report in 2013. He previously worked as a reporter for BBNA’s Daily Report for Executives, covering the U.S. economy, economic policy from the Treasury Department, and monetary policy from the Federal Reserve. He holds a bachelor's degree in journalism from Boston University.

Simon Lorne

Simon M. Lorne, B.A., Occidental College (1967, cum laude; Phi Beta Kappa); J.D., University of Michigan Law School (1970, magna cum laude; Order of the Coif); partner, Munger, Tolles & Olson, LLP (1970-1993; 1999-2004); managing director, Salomon Brothers Inc., responsible for global internal audit (1996-1999); general counsel, Securities and Exchange Commission (1993-1996); has taught at the University of Pennsylvania, USC and NYU law schools; serves as co-director of the Directors' College, Stanford Law School; has lectured at Stanford University, University of Michigan, Cornell University and UCLA and frequently speaks on securities law and corporate governance matters; author, Acquisitions and Mergers: Negotiated and Contested Transactions (multi-volume treatise, West Securities Law Series), A Director's Handbook of Cases (CCH), and numerous articles in professional journals; currently Vice Chairman and Chief Legal Officer, Millennium Partners, L.P., a multi-strategy hedge fund. 

Peter A. Lowy, Esq.

Peter A. Lowy, J.D. (cum laude and member of law review), Tulane Law School; L.L.M. (taxation), New York University School of Law; member: New York and Texas bars; currently: Senior Tax Counsel, Shell Oil Company; formerly: Senior Tax Attorney, Exxon Mobil Corporation; attorney-advisor, the Honorable Maurice Foley, United States Tax Court; judicial clerk, the Honorable Nauman Scott, U.S. District Court; adjunct professor in Legal Research & Writing, University of Houston Law.

Gregory P. Lubkin, Esq.

Gregory P. Lubkin, University of Edinburgh (U.K.) (M.A. 1975); University of California, Berkeley (Ph.D. 1982); Harvard University (J.D. 1996); member, District of Columbia Bar and Section of Taxation of American and District of Columbia Bar Associations; contributor: Tax Management International Journal. 

Lorin D. Luchs, CPA

Lorin Luchs, B.B.A., George Washington University, 1968;  J.D., George Washington University, 1971; LLM, Georgetown University, 1976;  CPA. 1981;  Retired National Tax Services Partner, BDO Seidman, LLP, Greater Washington, D.C, 2009;  former instructor on corporate tax and tax accounting;  author and editor, The Tax Adviser;  Tax Consultant.    

Denise Lugo

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

Mary Lundstedt, Esq.

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

David Luntz

David Luntz, Esq. is president of International Corporate Consultants, Inc. in New York City, and a contributor to BNA Tax & Accounting's Real Estate Journal.

Alvin D. Lurie, Esq.

Alvin D. Lurie, B.A. Cornell U. 1943; LL.B. Cornell Law School 1944; President, Alvin D. Lurie, P.C., NY; Counsel, Wagner Law Group, Boston; Member of Bars NY, D.C.; Assistant Commissioner of Internal Revenue (Employee Plans & Exempt Organizations),1974-1978; Lifetime Employee Benefits Achievement Award, Tax Section of American Bar Association 2007(first so designated); Chair and Editor, NYU Review of Employee Benefits and Executive Compensation, 1999 to date; General Editor, Federal Income Taxation of Retirement Plans (LexisNexis 2008); Author, numerous articles in technical journals and business periodicals on income tax, employee benefits and executive compensation; Charter Fellow, American College of Employee Benefits Counsel; Fellow, American College of Tax Counsel and NY Bar Foundation.

David Machemer

David Machemer is a graduate of the John Marshall Law School and a practicing attorney in Chicago, IL, and a contributor to BNA Tax & Accounting's Real Estate Journal.

Wales Mack

Wales Mack, Ph.D. is director of strategy and business development at Siemens Energy Solutions.

Scott MacKay

Scott W. MacKay, B.S. (Engineering), United States Military Academy; J.D., Boston University School of Law. Mr. MacKay began working at Lockheed Martin in 1995, and was responsible for managing and conducting corporate litigation, including criminal and civil fraud matters, coordinating the Corporation's response to government investigations and requests for information, conducting internal investigations, and other compliance issues. From 1988 to 1995, he was a Senior Trial Attorney in the U.S. Department of Justice Criminal Division's Fraud Section where he investigated and prosecuted procurement fraud cases as well as cases involving violations of the Foreign Corrupt Practices Act, perjury before a grand jury, telemarketing fraud, public corruption, and fraud relating to classified contracts. Before joining the Fraud Section, Mr. MacKay served in the Army's Judge Advocate General's Corps in a variety of criminal justice assignments and as a legal advisor in the Office of the Secretary of the Army.

Elisabeth O. Madden

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

Tammara Madison

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

Ewing W. Madole, Esq.

Ewing W. Madole, B.A., M.B.A. Mississippi State University (1973, 1975); J.D., Columbia University School of Law (1985); LL.M. in Taxation, New York University (1990); Member of the New York Bar; Certified Public Accountant, Tennessee (1977).

J. Russell Madray

J. Russell Madray, CPA, Master of Professional Accountancy, Clemson University (1988); B.S. in Accounting, Clemson University (1986). President of The Madray Group Inc., which helps businesses, accounting firms, and other organizations understand and implement technical accounting and auditing issues; senior lecturer at Clemson University's School of Accountancy and Legal Studies; former member, AICPA Accounting and Review Services Committee; former member, Board of Directors, South Carolina Association of CPAs. Author of Attestation and Other Special Engagements (CCH), Compilations and Reviews (CCH), OCBOA Guide (CCH), and the AICPA's annual Compilation and Review Alert.

Stephen P. Magowan, Esq.

Stephen P. Magowan, Honors Tutorial College at Ohio University (B.A. 1985, with Highest Honors), Washington University School of Law in St. Louis (1988, Order of the Coif). Faculty Member, 1998-2000, University of Vermont Income Tax School. Author, “Roth IRA's: Estate and Income Tax Planning Tool for the 21st Century,” Probate & Property, July/August 1998; “Doing Right by Doing Good: Giving IRA's to Charity,” Probate & Property 17, September/October 1997; “Overview of Significant Changes of Pension Laws in SBJPA 1996,” 23 Vermont Bar Journal 17, 1997. Contributing Author, The Lawyer's Guide to Retirement 3d ed., published by the American Bar Association. Member, American, Vermont and New York Bar Associations. 

Jeffrey Maine

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

Mark W. Major

Mark Major, B.A., Creighton University, 1976; J.D., Creighton University, 1979; ERISA/Employee Benefits Specialist Attorney, Law Office of Mark W. Major, P.C., Denver, CO; formerly, compliance leader at Mercer, ERISA Counsel at MediaOne Group, U S WEST & Enron; member Colorado Bar, Colorado Business Health Forum; speaker at ISCEBS, EBIA and Mountain States Employers Council programs.  

Kirk F. Maldonado, Esq.

Kirk F. Maldonado, B.A., University of Nebraska at Omaha (1975); J.D., Creighton University (1978); M.L.T., Georgetown University (1981); member, California Bar; Attorney, Employee Plans and Exempt Organizations Division, Office of Chief Counsel, Internal Revenue Service (1978-1981).

Jacques Malherbe, Esq.

Jacques Malherbe, JD, University of Louvain (1962); LL.M., Harvard University (1964); Professor, University of Louvain; Visiting Professor, Universities of Paris II, Paris XII, Dijon, Vienna, Hamburg. 

J. Randolph Mallek

J. Randolph Mallek, CPA, Ph.D. (Accounting), The University of Texas at Austin; MPA (Master in Professional Accounting), The University of Texas at Austin; MS (Information Systems), American University; MS (Administration), University of California at Irvine. Licensed as a CPA in the state of Texas, Dr. Mallek has taught undergraduate and graduate financial, managerial, and accounting information courses at the Leventhal School of Accounting at the University of Southern California and was an Associate Professor of Accounting at Al Akhawayn University in Morocco and an Assistant Professor of Accounting at American University in Washington, D.C. Dr. Mallek works as an Accounting Consultant in the Washington, D.C. office of Buchanan Ingersoll & Rooney, PC. 

Mary Ann Mancini, Esq.

Mary Ann Mancini, Esq. is with Bryan Cave LLP in Washington, DC and is a frequent contributor to BNA Tax & Accounting's Financial Planning Journal.

Vivek Mande

Vivek Mande, Ph.D, is a Professor of Accounting and the Director for the Center for Corporate Reporting and Governance at California State University, Fullerton. Dr. Mande teaches and researches in the areas of corporate governance, financial accounting, and auditing. He was the Academic Accounting Fellow at the Securities and Exchange Commission's Office of Economic Analysis in Washington, D.C. from 2001–2002. Professor Mande holds a Ph.D. in Accounting from the Anderson Graduate School of Management, U.C.L.A. Dr. Mande is an Associate Member of Institute of Chartered Accountants. His research findings have been published in Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, International Journal of Accounting, ABACUS, Accounting and Business Research, and a number of other journals. 

Petri Manninen

Petri Manninen, LL.B., 1993 (University of Helsinki), Varatuomari, 1995 (“lawyer trained in the court”), LL.M. in European Community Law (University of Leiden), 1996.

Elliott Manning

Elliott Manning, AB (with honors) Columbia College (1955), JD m.c.l., Harvard Law School (1958). Author of Tax Management Portfolios 710 T.M., Partnerships — Conceptual Overview; and 711 T.M., Partnerships — Formation and Contributions of Property or Services. Author of Choosing the Business Entity (Little Brown 1995); and Corporate Buy-Sell Agreements (Little Brown 1995).

Peter J. Marathas, Jr. Esq.

Peter J. Marathas, Jr., B.A. (1981), cum laude, M.A. (1986), summa cum laude, Bradley University; J.D., magna cum laude, University of Illinois, Harno Fellow (1994); Employment and Labor Section, American Bar Association; Boston Bar Association; Massachusetts Bar (1997), Illinois Bar (1994), Florida Bar (2005). 

Fred O. Marcus

Mr. Marcus is a partner in Horwood, Marcus & Berk, Chartered, where as chairman of the firm's state and local tax practice group, he concentrates on state tax planning and the resolution of state and local tax disputes on a nationwide basis for multistate and multinational corporations. He received his B.S. in accounting in 1970 from the University of Illinois and his J.D. in 1974 from the DePaul University College of Law. Mr. Marcus has served as a faculty member for programs sponsored by the Tax Executive Institute, the Committee On State Taxation, and the National Institute on State and Local Taxation. He has also written numerous articles on state taxation. He is currently a member of the Illinois Department of Revenue's Practitioner Liaison Group; the American Bar Association's Section of Taxation's State and Local Tax Committee, and the Advisory Council of the National Institute on State and Local Taxation.

Steven Marcy

Steven Marcy is the Staff Editor of BNA Tax and Accounting's Accounting Policy & Practice Report.

Paul W. Markwardt, Esq.

Paul W. Markwardt, Creighton University (B.S.B.A. 1983 and J.D. 1986); New York University (LL.M. 1993); partner, Winthrop & Weinstine, Minneapolis, MN. 

Patrick Marley

Patrick Marley, B.Comm., Queen's University; LL.B., University of Western Ontario; LL.M., New York University; Barrister and Solicitor of the Bars of Ontario and New York; Tax Partner, Osler, Hoskin & Harcourt LLP. 

Helen E. Marmoll, Esq.

Helen E. Marmoll, A.B., Marquette University; J.D., Washington College of Law of American University; formerly a Tax Division trial attorney with Department of Justice; member, American Law Institute; member, Virginia Bar; member, American Judicature Society.
 

Howard Marmorstein

Howard Marmorstein is an Associate Professor of Marketing at the University of Miami where he teaches Marketing Management and Consumer Behavior. Professor Marmorstein received both a B.S. in Economics and an M.B.A. from the Wharton School of the University of Pennsylvania. He received his Ph.D. from the University of Florida. He has served as an Investment Adviser for more than 10 years. Professor Marmorstein won the University of Miami Professor of the Year Award in 2003. His research on consumer decision making has won two national awards and has been published in numerous academic journals. Professor Marmorstein has also served as an expert witness and business consultant for both firms and municipalities in the areas of business valuation, eminent domain, trademark infringement, and deceptive advertising. 

Richard Marshall, Esq.

Richard S. Marshall; LL.M. / J.D., 1984, 1981; The George Washington University, B.A., 1975; Tufts University, political science. Mr. Marshall is a Senior Attorney with Buchanan Ingersoll Rooney PC, and focuses his practice on corporate, partnership and general business tax planning matters at the federal and state levels. In addition, he advises clients on the formation and operation of tax-exempt organizations and represents clients in civil and criminal tax matters before the Internal Revenue Service. He is affiliated with the Taxation Division, District of Columbia Bar and the Fairfax Bar Association. Richard is a frequent contributor to various publications for BNA Tax & Accounting. He is the author of several chapters of the "Tax Practice Series" and is the co-coordinator of the "Washington Items" feature of the Tax Management Memorandum.

James E. Martin

James E. Martin, BAccy, The George Washington University; Office of Chief Counsel, Income Tax and Accounting, Internal Revenue Service (1991-1999); member, American Institute of Certified Public Accountants – Tax Division.
 

Mauricio Martínez, Esq.

Mauricio Martínez, Esq. is with Deloitte Touche Tohmatsu in Mexico City, Mexico and is a frequent contributor to BNA's International Journal.

Elena Marty-Nelson

Elena Marty-Nelson, B.A., University of Miami (1980); J.D., Georgetown University Law Center (1983); LL.M. (Tax), Georgetown University Law Center (1986); Institute Fellow, Harrison Institute for Public Law Georgetown University Law Center (1990-1991).

Samuel Maruca

Currently the Transfer Pricing Director, LB&I Division, for the Internal Revenue Service. Co-author of Tax and Accounting Portfolio, 886-2nd

Nadia Masri, Esq.

Nadia Masri, Esq. is Compensation Planning Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report.

Dawn Massey, Dr.

Dr. Dawn W. Massey, CPA is a Professor of Accounting at the Charles F. Dolan School of Business at Fairfield University. She has published numerous articles in the areas of accounting ethics and pedagogy. Dr. Massey was co-recipient (along with Dr. Joan Van Hise) of the 2001 American Accounting Association Innovation in Accounting Education Award.

Nicholas Mastracchio, Jr.

Nicholas J. Mastracchio, Jr., BBA in Accounting, Siena College (1964); Masters in Accounting, University at Albany (1977); Ph.D., Union College (dissertation: Valuation of Closely Held Businesses) (1993). Dr. Mastracchio practices in Marco Island, Florida and Adirondack, New York and limits his practice to valuations and related areas. He is a member of the American Institute of Certified Public Accountants and The New York State Society of CPAs; author of How Much Is It Worth? Valuing a Profession or Closely Held Business (AICPA 1995) and Mergers and Acquisitions of CPA Firms: A Guide to Practice Valuations (AICPA 1998); author of chapters on Mergers and Acquisitions in Management of an Accounting Practice (AICPA 2001); reviewer of several books on valuation; and frequent contributor to Journal of Accountancy, CPA Journal, The Practicing CPA, Family Law Review, Journal of Small Business Management, ABA Banking Journal, The Trusted Professional, Trial Lawyer and The Practical Accountant. Dr. Mastracchio is a member of the Auditing Standards Board and the National Association of State Boards of Accountancy. (NASBA) 

Steven R. Mather, Esq.

Steven R. Mather, University of Iowa (B.B.A. with highest distinction 1978; J.D., with distinction 1982); Member, California and Iowa Bars; Certified Public Accountant, Iowa, 1979; Senior Attorney, District Counsel, Internal Revenue Service, Los Angeles 1983–87; Co–Director, Tax Court Pro Se Program (Los Angeles/Beverly Hills) 1988–Present; Lecturer, Federal Tax Procedure, Golden Gate University Masters in Taxation Program; Member, Section of Taxation of California, Los Angeles County and Beverly Hills Bar Associations; Contributor, The Tax Lawyer; Co–author: 638-2nd T.M., Federal Tax Collection Procedure. 

Thomas J. Matragrano, CPA

Thomas J. Matragrano, J.D., Hofstra University School of Law; B.A., State University of New York at Stony Brook; member, New York State Bar and Tax Section, New York State Bar Association; formerly Attorney/Advisor, Office of Chief Counsel, Internal Revenue Service. 

James E. Maule

James Edward Maule, B.S., University of Pennsylvania (1973); J.D., Villanova University (1976); LL.M. (Taxation), George Washington University (1979); lecturer, Villanova University Graduate Tax Program and Tax Forum CLE Programs; lecturer, Philadelphia Bar Association Tax Section; member, Advisory Board on U.S. Income, Tax Management Inc.; former attorney-advisor, United States Tax Court, Judge Herbert L. Chabot; former attorney-advisor, Chief Counsel to the Internal Revenue Service; former Editorial Advisory Board member and Columnist, Journal of Limited Liability Companies; former lecturer, ALI-ABA; former lecturer, Tax Management Inc. & Continuing Legal Education Satellite Network; former lecturer, Pennsylvania Bar Institute; former lecturer, Georgetown University Law Center Institute on State and Local Taxation; former lecturer, The Dickinson School of Law CLE Programs; member, American Bar Association, Section of Taxation, Committee on S Corporations (Consultant and former Chair, Subcommittee on Subchapter S and State Law; former Chair, Subcommittee on Comparison of Partnerships and S Corporations).
 

Todd F. Maynes, Esq.

Todd F. Maynes, B.A., magna cum laude, Brigham Young University (1984); J.D., magna cum laude, Brigham Young University (1987); law clerk to Judge Kenneth Ripple, United States Court of Appeals for the Seventh Circuit (1987–1988); partner, Kirkland & Ellis LLP, Chicago, Illinois, since 1988; adjunct professor, Chicago-Kent College of Law, Graduate Tax Program, since 1993; chair, Planning Committee of the Chicago-Kent College of Law, Federal Tax Institute.

Mary Anne Mayo

Mary Anne Mayo, Harvard/Radcliffe Colleges (A.B. 1976); New York University School of Law (J.D. 1981 and LL.M. (Taxation) 1986); partner, Epstein, Becker & Green, New York, NY. 

Bryan Mayster

Bryan Mayster, B.S,, University of Illinois – Champaign, 1979; J.D., Chicago Kent College of Law, 1982; L.LM, DePaul University, 1991; State and Local Tax Managing Director, PricewaterhouseCoopers, Washington, DC; member Illinois Bar; speaker on state tax issues; author, articles on state taxation.

Todd Y. McArthur, Esq.

Todd Y. McArthur, B.S., University of Virginia, McIntire School of Commerce (1985), Beta Alpha Psi; J.D., University of Virginia, School of Law (1990). Author, Selected Federal Income Tax Issues Arising in Technology Ventures and Business Transactions Involving Technology or Facilitated by the Internet — A Transactional Perspective; with Steven R. Lainoff, “The Final Functional Currency Regime for U.S. Taxpayers Operating in Hyperinflationary Environments: Mandatory DASTM”, 12 Tax Management Int'l J. 583 (1994). Member, Virginia State Bar, District of Columbia Bar, United States Tax Court, and American Bar Association. 

Harrison B. McCawley, Esq.

Harrison B. McCawley, A.B., Princeton University (1948); LL.B., Harvard Law School (1951); Attorney, Tax Division, Department of Justice (1955–60); Staff Attorney, Joint Committee on Taxation (1960–72); Refund Counsel, Joint Committee on Taxation (1972–80).
 

Paul B. McCawley, Esq.

Paul B. McCawley, shareholder, Greenberg Traurig, P.A.; B.S.B.A., University of Florida (with High Honors); J.D., University of Florida College of Law (with Honors); LL.M. in Taxation, New York University School of Law; member, The Florida Bar (Real Property, Probate and Trust Law Section and Tax Section). 

Ellen E. McCleskey

Ellen E. McCleskey returned to BNA in 2007 as a copy editor for Daily Tax Report after seven years at Deloitte Washington National Tax, where she worked primarily with Tax Policy group. From 1990-1997, she was a reporter for various BNA publications, including Health Care Policy and Medicare Report, World Food Regulation Review, and Product Safety and Liability Report. She was a copy editor on Tax Management’s Financial Products Report from 1997-2000. She holds a B.A. from Belhaven College, Jackson, Miss.

Timothy J. McCormally, Esq.

Timothy J. McCormally, University of Iowa, B.A., 1973; Georgetown University Law Center, J.D., 1976; Executive Director, Tax Executives Institute; Member of Iowa Bar Association and District of Columbia Bar Association, as well as American Bar Association's Section of Taxation.  Speaker on ethics and Washington Developments. 

John C. McCoy, Esq.

John C. McCoy, B.B.A., University of Notre Dame (1969); J. D., high honors, George Washington University (1976); Arent Fox, LLP since 1976, member since 1984; member, District of Columbia, Virginia, Maryland and American Bar Associations.
 

Joel M. McDonald

Joel M. McDonald, B.S., summa cum laude, University of Alabama (1984); J.D., University of Virginia (1987); Advisor to the Russian Government on Tax Reform (1994-1997). 

David McDonald

David McDonald is a Director in PricewaterhouseCoopers' specialist financial services transfer pricing network in Greater China.

Kathleen McEligot

Kathleen McEligot, CPA; B.S., University of California, Berkeley. Ms. McEligot is a tax partner at Deloitte Tax LLP, with over 29 years of professional experience. She specializes in corporate taxation, with extensive experience in the financial services, distribution and retail industries. As a firm designated specialist in Accounting for Income Taxes (FAS 109), she consults on income tax accounting issues for all types of companies. Ms. McEligot is a frequent lecturer, speaking before groups such as the Tax Executives Institute (TEI). She is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants; and a Finance Committee Member, Metropolitan Club. 

Roger A. McEowen, Esq.

Roger A. McEowen, B.S. Purdue University (1986); M.S. Iowa State University (1990); J.D. Drake University School of Law (1991); member, Kansas and Nebraska Bars; research and writing concentration on federal estate and gift taxation and other legal issues impacting farm and ranch operations; frequent author and lecturer on these subjects.
 

Ruth McEwen

Ruth Ann McEwen, CPA; Ph.D., Industrial Management, with a concentration in Accounting, Georgia Institute of Technology; Masters, Industrial Management, Georgia Institute of Technology; and B.S., Alabama A&M University. Dean McEwen serves as the Associate Dean of Accreditation and Administration and Professor of Accounting at Suffolk University's Sawyer Business School. She has taught Financial Accounting at the Intermediate and Doctoral levels for more than 20 years. 

Diane M. McGowan

Diane M. McGowan, Senior Manager, Executive Compensation Tax Services, Deloitte & Touche LLP; B.A., B.S. Summa Cum Laude, and MPrA, University of Utah.

Richard P. McHugh, Esq.

Richard P. McHugh, B.A., Georgetown University (1977); J.D., Georgetown University Law Center (1980); member, American Bar Association Section of Taxation (Employee Benefits Committee), District of Columbia Bar Section of Taxation (Employee Benefits Committee), State Bar of Ohio, Southern Employee Benefits Conference (President, 2001). Mr. McHugh is currently a Partner with Porter Wright Morris & Arthur LLP in Washington, D.C.
 

Patrick McKenna, CPA

Patrick McKenna, CPA, is Director, Corporate Tax, for Prudential Financial, in Newark, N.J. He is Prudential's primary advisor on federal, state, and local employment tax laws and regulations. Patrick, a 2003 American Payroll Association Meritorious Service Award recipient, is active on several APA task forces and also is a perennial presenter at the APA Congress.  

Erin McManus, State Tax Law Editor

Erin McManus is a graduate of Colorado State University with a B.A. in Economics and Political Science and a graduate of Northwestern University School of Law. Prior to attending law school, Erin was a state legislative analyst with MultiState Associates in Alexandria, Virginia. She has practiced law in Colorado with a focus on real estate and business transactions. Erin joined BNA in 2009, and works primarily in the area of credits and incentives.

 

Gillian McPhee

Gillian McPhee is an associate in Gibson, Dunn & Crutcher's Washington, D.C. office. She currently practices in the firm's Corporations Department where she focuses her practice on securities regulatory issues and corporate governance matters. Ms. McPhee has co-authored a variety of articles and other publications on securities law and corporate governance issues, including “Liability of Officers and Directors; Statutory Limitations, Indemnification and D&O Insurance,” in Corporate Governance: Law and Practice, LexisNexis/Matthew Bender (2005); “The Business Roundtable's 2002 Principles of Corporate Governance,” The Corporate Governance Advisor, September/October 2002; “The Investment Company Act of 1940: Why the Time Has Come to Revive Section 3(b)(1),” in Villanova Journal of Law and Investment Management, Spring 2001. Prior to joining Gibson, Dunn & Crutcher in 1999, Ms. McPhee was an associate in the Washington, D.C. office of Fulbright & Jaworski LLP. Ms. McPhee received her J.D., with Honors, from the University of Texas in 1997. She received her Bachelor of Arts magna cum laude from Yale University in 1993.

Robert Mednick

Robert Mednick, BSBA, Roosevelt University - Chicago, 1962;  CPA, Illinois, silver medal, 1962; retired worldwide managing partner - professional and regulatory matters, Andersen, 1982 - 1998; chairman of American Institute of CPAs, 1996 -1997, and service on numerous AICPA Boards, Committees and Task Forces; author of numerous articles, including three judged best of year by publication, and numerous speeches on accounting and business issues both within and outside the U.S.; have taught at Kellogg Graduate School of Management and two universities in Israel; service on numerous boards including National Bureau of Economic Research, Rand Corporation Institute for Civil Justice, and Advisory Council to US Comptroller General; awards include AICPA Gold Medal for Distinguished Service and Andrew Braden award for distinctive contributions to profession of accountancy from Case Western Reserve University - Cleveland.  

Dwight N. Mersereau

Dwight N. Mersereau, B.S., Magna Cum Laude, Bridgewater State College; J.D., University of New Mexico; LL.M. in Taxation, University of Florida; adjunct professor, Georgetown University Law Center (LL.M. program); formerly of Office of Chief Counsel, Internal Revenue Service (1995-1999).

Dennis I. Meyer, Esq.

Dennis I. Meyer, University of Dayton (B.S. 1957); Georgetown University (J.D. 1960, LL.M. 1962); Attorney Advisor to Hon. Norman O. Tietjens, Chief Judge of the United States Tax Court; Chairman of the American Bar Association Section on Taxation Committee on Foreign Activities of United States Taxpayers; Fellow of the American College of Tax Counsel; Member, Advisory Board of the World Trade Institute; Fellow of the American Bar Foundation.

Thomas Meyer

Thomas E. Meyer, CFA, is a managing director of Horst Frisch Inc., a Washington, D.C.-based economic consulting firm that specializes in transfer pricing issues.

Louis A. Mezzullo, Esq.

Louis A. Mezzullo, University of Maryland (B.A. 1967, M.A. 1976), University of Richmond (J.D. 1976); Partner, Luce, Forward, Hamilton & Scripps LLP, 2006 to present; Partner, McGuireWoods LLP, Richmond, Virginia, 2003 to 2006; Member, Mezzullo & Guare, PLC, Richmond, Virginia, 2000 to 2003; Founding Member, Mezzullo & McCandlish, Richmond, Virginia, 1982 to 2000; Adjunct Professor, University of Miami School of Law, University of Richmond Law School.

Michael Midzio

Michael A. Midzio is a tax assistant with KPMG Meijburg & Co. in Amstelveen, Netherlands.

Forrest David Milder, Esq.

Forrest David Milder, S.B., Massachusetts Institute of Technology (1973) (Phi Beta Kappa); S.M., Massachusetts Institute of Technology (1974); J.D., Harvard Law School (1977); LL.M. (Taxation), Boston University (1983); admitted to bar, Massachusetts; member, Tax Section, American Bar Association, Boston Bar Association (Chairman, Internet and Computer Assisted Tax Practice Committee, former Chairman, Section of Law Office Management and Professionalism); member, National Association of Bond Lawyers; Boston University School of Law, Instructor of Legal Research and Writing; Lecturer, Federal Tax Institute, Massachusetts Continuing Legal Education, Massachusetts Association of Public Accountants, Northwest Center for Professional Education; Contributor on tax matters to The Wall Street Journal, Boston Globe, Massachusetts Banker and Tradesman, The Matrimonial Strategist, Massachusetts Lawyer's Weekly, and Writer's Digest; author of “Disposition of Personal Residence” (The Best of MCLE, August 1991). Contributed Chapter “Federal Income Taxation of Asset Securitization Transactions” to Securitization: Asset–Backed and Mortgage–Backed Securities (Michie 1994).

Joel E. Miller, Esq.

Joel E. Miller, A.B., Columbia College (1954); J.D., Columbia University School of Law (1956); LL.M. in Taxation, New York University Graduate School of Law (1964); Law Secretary to Honorable Harold R. Medina, Judge, U.S. Court of Appeals for the Second Circuit, 1956–1957; associated with Paul, Weiss, Rifkind, Wharton & Garrison, New York, N.Y., 1957–1960; associated with and member of Demov, Morris, Levin & Shein, New York, N.Y., 1961–1969; member of adjunct and full-time faculty, St. John's University School of Law between 1976 and 1989; Chair, Subcommittee on Condominiums and Cooperatives, Committee on Real Estate Tax Problems, Section of Taxation, American Bar Association; Chair, Subcommittee on Liens, Cooperatives and Condominiums Committee, Real Property Law Section. New York State Bar Association, Tax Section; co-author, Modern Trust Forms and Checklists (Warren, Gorham & Lamont, Inc. 1980); author, Federal Taxation of Trusts (Prentice-Hall, Inc., 1968); contributor to Tax Law Review, Journal of Real Estate Taxation, Journal of Taxation and other legal publications on matters involving federal taxation and property law; editor, Real Estate Tax Ideas 1979–1983; member, several advisory boards; and lecturer at various tax institutes. Note: Portions of this portfolio are taken from articles written by Mr. Miller and originally published in the Journal of Real Estate Taxation (Warren, Gorham & Lamont, Inc.). 

Michael J. Miller, Esq.

Michael J. Miller is a partner in the New York office of Roberts & Holland LLP. He counsels foreign-and-U.S. based multinationals regarding a wide range of tax issues pertaining to their cross-border activities. Michael co-authored 945 T.M., U.S. Taxation of International Shipping and Air Transport Activities, and has written numerous articles on international tax issues for the Tax Management International Journal, CCH Journal of Taxation of Global Transactions, and the Canadian Tax Journal. Michael is an active member of the U.S. Activities of Foreign Taxpayers and Tax Treaties Committee of the American Bar Association Tax Section. He received his B.A. cum laude from Columbia College in 1988 and his J.D. from New York University in 1991. He clerked on the U.S. Tax Court for the Honorable James S. Halpern from 1991-1993. 

Robert H. "Buff" Miller, Esq.

Robert H. (“Buff”) Miller, Williams College (B.A. magna cum laude and Phi Beta Kappa, 1970); Stanford University Law School (J.D. 1974); Stanford University Business School (M.B.A. 1974); former Deputy Tax Legislative Counsel for Regulatory Affairs, U.S. Department of Treasury (1995-1999); member, California and New York Bars; partner, Cooley Godward Kronish LLP.
 

Peter D. Mills, Federal Tax Law Editor

Peter has been with BNA Tax & Accounting since 2008, and is a member of the U.S. Income Group. In this position, Peter focuses mainly on issues relating to individual and family income taxation, including deductions, credits, non-corporate AMT, trade or business income, and real estate. Peter is admitted to the bar in multiple jurisdictions. He is a member of the Taxation Section of the American Bar Association, and is a member of the committee on Individual and Family Taxation within the Taxation Section. Peter received a B.S. from Boise State University, and a J.D. and an LL.M. (in Taxation) from the Thomas M. Cooley Law School.  

Luis Fernando Miranda

Luis Fernando Miranda, Universidad Central de Venezuela (Public Accounting, 1986); Columbia University (Professional Extension Program); Professor, Universidad Central de Venezuela; member, Tax Committee of Venamcham; former member, Committee of Coindustria. 

Jerrie V. Mirga

 Jerrie Varrone Mirga, College of William & Mary, B.A. (1979); George Washington University, MBA (1985) and post-MBA Certificate (2001); Vice President, Economic Consulting Services, LLC. Ms. Mirga advises clients on transfer pricing issues involving tangible and intangible property for planning, documentation and audit purposes.

Rick Mitchell

Rick Mitchell is a special correspondent for BNA.

Mark Mitschow

Mark C. Mitschow, Ph.D. (Accounting), University of Maryland at College Park. Associate Professor of Accounting, State University of New York (SUNY) at Geneseo, teaching primarily financial accounting courses. His research interests include business ethics, the financial services industry, and the accounting profession. Dr. Mitschow has authored 15 peer-reviewed articles (in journals including Research on Professional Responsibility and Ethics in Accounting, The CPA Journal, and the Journal of Business Ethics) and 24 conference presentations. 

Bernard Moens, Esq.

Bernard Moens, LL.M (Tax), New York University School of Law; LL.M (General), University of Chicago Law School; Lic. Iur. (magna cum laude), University of Antwerp, Belgium; Member, New York State Bar Association; Member, International Fiscal Association; Member, American Bar Association; Adjunct Professor, Georgetown University Law School.

Michael C. Moetell, Esq.

Michael C. Moetell, B.S. (cum laude), Villanova University (1982); J.D. (cum laude), Harvard Law School (1985); member, International Fiscal Association, American Bar Association's Section of Taxation, D.C. Bar Association's Tax Section. 

Charles Moll, III

Charles Moll, III, A.B. degree from Cornell University in 1976, J.D. from George Washington University in 1979. He served as an Attorney Advisor to Chief Judge C. Moxley Featherston of the United States Tax Court from 1979 through 1981. Thereafter, he joined the Tax Department of Morrison & Foerster in San Francisco and became a partner of the firm on January 1, 1989.  Mr. Moll's practice primarily involves the resolution of tax controversies through litigation and negotiation. He practices extensively in state and local tax matters before all levels of California's courts, taxing authorities, and a wide variety of county assessment appeals boards. His practice also covers federal tax matters, including the representation of clients in federal courts and at appellate hearings before the Internal Revenue Service.   Mr. Moll has lectured and written on a variety of federal and state tax issues, including teaching in the Golden Gate University graduate tax program and speaking at the Southern California Annual Tax Institute.

Keith A. Mong, Esq.

Keith A. Mong, B.A., University of Maryland (1984); J.D., The Catholic University of America Columbus School of Law (1987); LL.M., Georgetown University Law Center (1990); Shareholder, Buchanan Ingersoll & Rooney PC, Washington, DC; member District of Columbia Bar; Maryland State Bar Association; American Bar Association (Chair, Subcommittee on Employee Benefits Legislation); Chair, Compensation Planning Journal, Board for Compensation Planning, Tax Management, Inc.; regular speaker at seminars and contributor to various journals, including but not limited to, author “A Road Map for Complying with the Final Regulations under Code §409A,” Part I (Tax Mgmt. Comp. Planning J. Aug 3, 2007) and Part II (Tax Mgmt. Comp. Planning J. Sep. 7, 2007), author, “Tax Treatment of Supplemental Retirement Plans, Host Country Response: United States” in Tax Mgmt Int’l. Forum No 4, Sep. 2006

Gianmarco Monsellato

Gianmarco Monsellato; graduate of the HEC Group, International Management School France; recognized as “Lead Tax Adviser” and “Lead Transfer Pricing Advisor” in all Euromoney Legal Media Group Surveys. Co-founder of the Transfer Pricing worldwide Deloitte team, his service line has been quoted n°1 Transfer Pricing Team in France, by the International Tax Review; co-author of the first French book on transfer pricing: Les prix de Transfert; wrote the French chapter in Transfer Pricing – an International Guide; author of numerous articles on international tax and transfer pricing in French and international reviews; is a member of the global transfer pricing task force of the International Chamber of Commerce; member of the IFA; member of the French-US Chamber of Commerce; has substantial experience in strategic tax planning, tax controversies, Advance Transfer Pricing Agreements and Competent Authority Procedures; is currently the Managing Partner (CEO) of Taj, an international tax and law firm in France, member of Deloitte Touche Tohmatsu and advises leading European, Japanese, Korean and US multinational companies in transfer pricing and international tax strategies.

Carmela T. Montesano, Esq.

Carmela T. Montesano, Georgetown University Law Center, 1983, J.D.; Fairfield University, 1980, B.A.; Of Counsel at Meyer, Suozzi, English & Klein, P.C. in Garden City, New York; member of New York State Bar Association, Suffolk County Bar Association and Columbian Lawyers Association; author of several publications on Federal estate, gift and income tax issues, including contributions to the American Bar Association regarding “qualified personal residence trusts” and lifetime gifts to minors.

Kevin J. Moody

Kevin J. Moody is with the Harrisburg office of Wolf, Block, Schorr and Solis–Cohen LLP where he concentrates in state taxation. Mr. Moody spent seven years as a member of the Pennsylvania Department of Revenue's Board of Appeals and 10 years in the Law Bureau of the Pennsylvania Public Utility Commission. Mr. Moody received his law degree from the Dickinson School of Law in 1981 and received his B.A. in political science from the University of Pittsburgh in 1977. 

Peter Moons, Esq.

Peter Moons is a graduate in business economics and tax law of the Erasmus University in Rotterdam. He also studied tax law at the University of Cologne. He is a partner at Loyens & Loeff's Luxembourg office focusing on multinationals and funds. He has worked in the Rotterdam and Frankfurt offices of Loyens & Loeff N.V. and has been working in the Luxembourg office since 2004, specializing in real estate funds and cross-border tax structuring. He is a member of the International Fiscal Association (IFA). 

Cynthia A. Moore, Esq.

Cynthia A. Moore, B.A., Alma College (1978); M.S.L., Western Michigan University (1979); J.D., University of Texas at Austin (1986); member of the Michigan Bar; American Bar Association, Taxation and Business Law Sections; and Oakland County Bar Association.

Ralph J. Moore, Jr. Esq.

Ralph J. Moore, Jr., Yale College (B.A. 1954), School of Law, University of California at Berkeley (LL.B. 1959); Law Clerk to Chief Justice of the United States (1959–1960); Senior Counsel, Morgan, Lewis & Bockius LLP, Washington, D.C.; admitted to practice in District of Columbia, Maryland, and California; member of American Bar Association, Real Property, Probate & Trust Law Section, District of Columbia Bar, Estates, Trusts & Probate Law Section, Maryland State Bar Association, Estate & Trust Law Section, State Bar of California, Estate Planning, Trust & Probate Law Section; Fellow, American College of Trusts and Estates Counsel and American Academy of Elder Law Attorneys; author of Estate Planning for Families of Persons with Disabilities in Maryland, D.C., and Virginia (1989) and chapters on estate planning in Woodbine House series on disabilities. Currently Of Counsel at Furey, Doolan & Abell, LLP in Chevy Chase, MD.

Anne E. Moran, Esq.

Anne E. Moran, Partner, Steptoe & Johnson, LLP; B.A., Wellesley College; J.D., Harvard Law School; formerly Tax Counsel, United States Senate Committee on Finance; former member of the ERISA Advisory Council for the United States Department of Labor; member, American Bar Association, Section of Taxation; member, American Bar Association, Joint Committee on Employee Benefits (former chair); member, District of Columbia Bar, Tax Section, Committee on Employee Benefits (former chair) and Steering Committee (former member); member, American College of Employee Benefits Counsel (former board member).

R. William Morgan

R. William Morgan, Vanderbilt University, B.A.; University of Michigan, M.B.A. Mr. Morgan specializes in assisting taxpayers and governments in analyzing intercompany prices in the contexts of litigation, audit, appeals, planning and penalty documentation. 

Robert C. Morris

Robert C. Morris; Brigham Young University, J.D., cum laude, 2004; Georgetown University Law Center, LL.M., Taxation, with distinction, 2006; Brigham Young University (B.S., Accounting, 2002; Master of Accountancy, 2004). Mr. Morris practices in the following areas of law: Taxation; Federal Tax Controversies; Tax Audits; Tax Litigation. Admitted: 2004, Texas; 2006, U.S. District Court, Southern District of Texas, U.S. Tax Court and U.S. Court of Federal Claims
Morris is a member of the Houston, American and Federal Bar Associations and Houston Young Lawyers Association. Currently practices with the law firm of Fulbright & Jaworski L.L.P.

Helen J. Morrison, Esq.

Helen H. Morrison, Trinity College (B.A.1979), IIT/Chicago—Kent College of Law (J.D. cum laude 1985); member, Illinois Bar. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association.
 

Richard T. Morrison, Esq.

Richard T. Morrison, University of Kansas, B.A. (1989), B.S. (1989); University of Chicago, J.D. (1993), M.A. (1994). 

Philip D. Morrison, Esq.

Philip D. Morrison; Princeton University (high honors graduate); Harvard Law School (honors graduate); served as the U.S. Treasury's International Tax Counsel (1989 – 1992),   the U.S. government's chief legal advisor on international tax matters (including international tax legislation and regulations), chief negotiator of tax treaties and director of the Office of International Tax Counsel; represented the U.S. at the OECD and at other multilateral tax for a; served as Counsel to the U.S. Senate Finance Committee (1981 – 1983); member of the Committee on U.S. Activities of Foreigners and Tax Treaties of the American Bar Association’s Tax Section, the tax committee of the National Foreign Trade Council, the International Fiscal Association, and two Washington-based international tax study groups; has regularly been selected as a leading tax advisor and a leading transfer pricing advisor for the International Tax Review/Legal Media Group’s expert guides; spoken and published widely on various international tax subjects and is a regular contributor to the Tax Management International Journal’s “Leading Practitioner Commentary”; is a Principal at Deloitte Tax LLP, in Washington, D.C. 

Kathryn Morrison Sneade

Kathryn Morrison Sneade; J.D., University of Virginia, 2004; B.A., University of Virginia, summa cum laude, Phi Beta Kappa, 2001; John S. Nolan Fellow, Section of Taxation, American Bar Association, 2009; Member, Section of Taxation, American Bar Association; Member, Section of Taxation Young Lawyers Forum, American Bar Association; Associate Editor, Section of Taxation News Quarterly, American Bar Association; Admitted to District of Columbia and Virginia Bars. Morrison Sneade is currently with Miller & Chevalier and practices in a broad range of federal income tax issues, with a focus on international tax issues, including cross-border withholding. She has experience in advising clients on the U.S. federal income tax consequences of international and domestic transactions, representing clients before the Internal Revenue Service (IRS) National Office in obtaining favorable private letter rulings, and resolving federal income tax controversies.

Paul Mortenson

Paul D. Mortenson, B.S., Merrimack College (1989); J.D., Suffolk University Law School (1992); Certified Public Accountant (Illinois, 1993); Member: Chicago Bar Association, State and Local Tax Committee, American Bar Association.
 

Molly Moses

Molly Moses is a Staff Writer/Editor at BNA Tax and Accountings Transfer Pricing Report.

Steven F. Mount, Esq.

Steven F. Mount, B.A., Muskingum College, 1976; J.D., Harvard University, 1979; Partner, Squire, Sanders & Dempsey L.L.P., Columbus, Ohio; admissions: Ohio, New York; member of National Association of Real Estate Investment Trusts; regular panelist at the Novogradac New Markets Tax Credit Conference series; former author of a BNA portfolio on the taxation of real estate investment trusts (REITs) and author of several articles on REITs and other issues; practice focus includes transactions involving new markets tax credit and historic tax credit transactions, representing developers, investors and financial institutions in partnership syndication and related financing transactions, and representing clients in partnership taxation, international tax issues in cross-border transactions and issues concerning real estate investment trusts. 

Clifford E. Muller, Esq.

Clifford E. Muller, B.S., B.A., Bucknell University (magna cum laude 1978), Delta Mu Delta; J.D., George Washington University (with high honors 1981), Order of the Coif; Professional Lecturer in Law, George Washington University Law School, 1987–1990. Member, District of Columbia Bar Association; member, American Bar Association, Section of Taxation; Chairman, Subcommittee on International Financial Transactions; member, Committee on Foreign Activities of U.S. Taxpayers, Foreign Currency Subcommittee. Lecturer: World Trade Institute, New York, “Taxation of Foreign Currency” and “Foreign Currency Exposure Management.”

Johann Muller

Johann Muller is an international tax manager at the A.P. Møller Mærsk Group in Denmark. Johann is a member of the tax department of the A.P. Moller Maersk group, where he is heading its tax risk management team. He has been working at A.P. Moller Maersk A/S since September 2006. Prior to that, he ran his own practice after having worked in the international tax practice for various Dutch law firms in Holland, the UK and the US. Johann is the author of numerous articles on international taxation and EU law on direct taxation. He is a member of the International Fiscal Association, the Tax Executives Institute (chairperson for the European Direct Tax Committee) and the European American Tax Institute.

Ramon Mullerat, Esq.

Ramón Mullerat, University of London (LL.B., 1988); University of Notre Dame School of Law (LL.M., 1989); Harvard Law School (International Tax Program, 1992); former member, Board of Directors of the U.S.-Spain Chamber of Commerce. 

Michael D. Mulligan, Esq.

Michael D. Mulligan, B.A., Amherst College, 1968; J.D., Columbia University (1971); co-Chairman Estate Planning Department, Lewis, Rice & Fingersh, L.C., St. Louis, Missouri; frequent speaker at estate and tax planning institutes; author, numerous articles on estate and tax planning; Fellow of the American College of Trust and Estate Counsel; member of Estate Planning Council of St. Louis, the Bar Association of Metropolitan St. Louis, the Missouri Bar, and the American Bar Association.   

Michael Mulroney, Esq.

Michael Mulroney, B.S.C., University of Iowa (1954); J.D., Harvard Law School (1959); Order of Coif; Professor of Law, Director, Graduate Tax Program, Villanova School of Law (1988-present); Adjunct Professor, Georgetown University Graduate Tax Program (1986-present); Partner, Lee, Toomey & Kent, Washington, D.C. (1969-1988) (Associate 1965-1969); Appellate Attorney, Tax Division, U.S. Department of Justice, Washington, D.C. (1961-1965); Attorney Advisor, U.S. Tax Court (1959-1961). Teacher: Federal taxation; professional responsibility; faculty advisor, Villanova Law School Tax Clinic. Admitted to practice: District of Columbia; Iowa; U.S. Supreme Court; Iowa Supreme Court; U.S. Circuit Courts of Appeal for the Second, Third, Fourth, Fifth, Sixth, Seventh, Eighth, Ninth and Tenth Circuits; U.S. Tax Court; U.S. District Court for the District of Columbia; District of Columbia Court of Appeals. Professional organizations: District of Columbia Bar; Iowa State Bar Association; Federal Bar Association; American Bar Association, Section of Taxation (Tax Lawyer Committee, former Managing Editor, The Tax Lawyer, Chair Annual Reports Subcommittee; Court Procedure Committee; Standards of Practice Committee; Teaching Taxation Committee; Committee on Government Submissions), Section of Legal Education and Admissions to the Bar; District of Columbia Bar (Tax Section); Federal Bar Association (Tax Section); Iowa Bar Association (Tax Section); Fellow, American College Tax Counsel; J. Edgar Murdock American Inn of Court (Founding Master); American Association of Law Schools (Tax Section); International Fiscal Association (U.S.A. Director); Washington Tax Lawyers' Study Group; Philadelphia Tax Conference (Director, Executive Committee); Reporter, Invitational Conference on Professionalism in Tax Practice (1993); Commentator, Statute of the Bar of the Republic of Belarus (CEELI); author of various books and tax articles. Competition license holder, Sports Car Club of America. 

Jonathan Brett Muroff

Mr. Muroff is a manager at PricewaterhouseCoopers in Boston. Mr. Muroff is part of the firm's state tax consulting practice with an emphasis in mergers and acquisitions and corporate tax planning. He has authored and co-authored a number of articles on various state tax issues and has lectured on the subject at firm training seminars and at the Tax Executives Institute. Mr. Muroff received a B.A. from Clark University (1992), a J.D. from Case Western Reserve University (1995), and a LL.M. from the Georgetown University Law Center (1996). He is a member of the bar in Massachusetts and New York. 

Sharon Murphy

Sharon A. Murphy, B.A., Mercyhurst College (1985); M.S.T., Robert Morris College (1992); Member: American Institute of Certified Public Accountants, Pennsylvania Institute of Certified Public Accountants.
 

Christopher Murphy, Esq.

Christopher P. Murphy, B.A., Boston College, 2001; J.D., The American University Washington College of Law, cum laude, 2006; Tax Controversy Associate, Bingham McCutchen LLP, Washington, D.C.; member Washington, D.C. Bar, New York Bar, ABA, Section on Taxation, NYSBA, D.C. Bar Association; speaker on tax return preparer penalty issues; author, articles on tax return preparer penalty issues, forthcoming Tax Management Portfolio 626-1st:  Obtaining Information from the Government in Discovery and Disclosure-Related Damages Actions Against the Government.

Fred F. Murray

Fred F. Murray; B.A., Rice University; J.D. University of Texas at Austin. Fred Murray is an attorney (District of Columbia, Maryland, New York, and Texas (Board Certified in Tax Law, Texas Board of Legal Specialization), and various federal courts) and C.P.A (Maryland and Texas). He is Last Retiring Chair of the Administrative Practice Committee and current Chair of the Competent Authority and Tax Treaties Subcommittee of the US Activities of Foreigners and Tax Treaties Committee of the ABA Tax Section. His experience includes public law and accounting practice, government service as Deputy Assistant Attorney General in the Tax Division at the Department of Justice and as Special Counsel at the Internal Revenue Service, as well as service as Vice President for Tax Policy at the National Foreign Trade Council and General Counsel and Director of Tax Affairs at the Tax Executives Institute. Mr. Murray serves as an adjunct member of the faculty at Georgetown University Law Center where he teaches courses on international taxation and accounting for income taxes, Sarbanes Oxley Act of 2002, and other issues for corporate tax advisors. He also lectures at the New York University School of Law. Previously, Fred Murray was also an adjunct professor at the University of Texas School of Law, Rice University Jesse H. Jones Graduate School of Management, and the University of Houston Law Center. Murray is currently Managing Director of Tax Practice Policy and Quality Grant Thornton LLP, U.S. member of Grant Thornton International.

Mark Nachbar

Mark L. Nachbar, B.S.M., Tulane University (1979); J.D., University of Illinois, College of Law (1982); Tax Management, State Tax Advisory Board; Certified Public Accountant (Illinois, 1979); member: Chicago Bar Association, State and Local Tax Committee; Illinois Bar Association. Mr. Nachbar is currently a principal with Ryan in Chicago, Illinois. 

Alan A. Nadel

Alan A. Nadel, C.P.A., John Carroll University (B.S. Mathematics, 1972), City University of New York (M.B.A., Taxation, 1976), New York University (M.S., A.P.C., Actuarial Science, 1977); member, American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants; author, Accounting for Equity Compensation (1st and 2nd editions) and Executive Compensation for the Limited Liability Company and various articles on executive compensation; contributor, Employee Benefits Handbook, The Stock Options Book and Executive Compensation in ESOP Companies; expert advisor to the Financial Accounting Standards Board;  Managing Director, Strategic Apex Group, LLC in New York. 

Walter Nagel, JD

Walter is a partner with Crowell & Moring LLP. He has held positions with Reed Smith and Sullivan & Worcester LLP, in their Washington D.C. office. Walter represents well known clients on tax and business matters, including multi-million dollar controversies.

Prija Nair

Prija D. Nair is a State Tax Law Editor at BNA Tax and Accounting.

Priya Nair, State Tax Law Editor

Priya D. Nair joined BNA Tax & Accounting as a state tax law editor in 2005. She covers various corporate, personal and sales tax issues for the Weekly State Tax Report and other BNA publications. Priya received her Bachelor of Business Administration and Juris Doctorate from Southern Methodist University and a Master of Laws in Taxation from the Georgetown University Law Center.

Karen Nakamura

Karen Nakamura received a B.S. from St. John's University and an M.S.T. from Pace University. Formerly a State Tax Law Editor with Tax Management Inc., Karen is now with PricewaterhouseCoopers LLP in the Washington, D.C. office. Prior to joining Tax Management Inc., she worked in the Washington, D.C., Boston, and New York offices of PricewaterhouseCoopers LLP as a Multistate Tax Manager.
 

Stephen Nauheim, PriceWaterhouseCoopers

Stephen Nauheim, is a Managing Director at PriceWaterhouseCoopers (PWC) with specialties in U.S. taxation of cross-border income, with particular emphasis on foreign multinationals investing in the United States, investment funds, and foreign investment in U.S. real estates.  Previously, he was an attorney and advisor in the IRS Office of Chief Counsel, where he was a principal drafter of the 1968 U.S. transfer pricing regulations.  Steve has also been professor of international tax law and lectured and written extensively on the subject, and has held leadership positions in several professional associations. 

Owen D. Nee, Jr., Esq.

Owen D. Nee, Jr., AB., Princeton University (1965), J.D., Columbia University (1973). 

Andrew W. Needham, Esq.

Andrew W. Needham, J.D., Georgetown University Law Center; LL.M. (Taxation), Georgetown University Law Center; M.B.A., The Wharton School; B.A., University of Arizona; Member, Executive Committee, Tax Section of New York State Bar Association, American Bar Association, United States Tax Court.

Joseph W. Neff, Esq.

Joseph W. Neff, B.A., Brigham Young University; J.D., Southwestern University; Vice–Chair, American Bar Association (state and local section for environmental taxes); Associate Editor, ABA State Tax Journal; frequent author and lecturer on state and local tax matters. Previous Adjunct Professor, Master in Taxation, Golden Gate University, state and local taxation; member, California Bar Association, Idaho State Bar Association. 

Annette Nellen

Annette Nellen (B.S., CSU, Northridge; MBA, Pepperdine University; J.D. Loyola Law School) is a Professor of Accounting & Taxation in the College of Business at San José State University, and a Fellow with the New America Foundation.

Richard Nenno, Esq.

Richard W. Nenno, Esq. is a Managing Director and Trust Counsel at Wilmington Trust Company. He is admitted to the bars of Delaware and Pennsylvania, is a cum laude graduate of Princeton University, and received his J.D. degree from Harvard Law School.

Avery E. Neumark, Esq., CPA

Avery E. Neumark, B.A., Yeshiva University, 1974; J.D., Brooklyn Law School, 1977; LL.M (in Taxation), New York University School of Law, 1980; CPA, 1983; Partner-in-Charge, Employee Benefits & Executive Compensation, Rosen Seymour Shapss Martin & Company LLP; Member AICPA, ABA, NYSBA; Board of Directors, NYSSCPA's; speaker on employee benefits, health and welfare plans, executive compensation and estate and tax planning; contributions to various publications.

Andrew C. Newman, CPA

Andrew C. Newman, B.B.A., University of Wisconsin, 1980; tax partner, International Tax Service Line, Deloitte Tax LLP, Chicago, Illinois, 2002-present; Arthur Andersen, 1980-2002; member, AICPA, Illinois CPA Society, International Fiscal Association, Chicago Counsel on Foreign Relations; author, numerous articles on international tax matters; frequent speaker at seminars on international tax issues.

Glenn Newman

Glenn Newman, until his appointment as President of the New York City Tax Commission, was a partner in Roberts & Holland LLP, where he handled tax planning and controversy matters involving state and local taxes. Prior to joining Roberts & Holland, he was Deputy Commissioner for Audit & Enforcement at the New York City Department of Finance, and before that chief of the Tax and Bankruptcy Division in the Office of the Corporation Counsel of the City of New York. He was a member of the Commissioner's Advisory Panel for both the New York State and City tax departments and was chair of the State and Local Tax Committee of the Association of the Bar of the City of New York (1999-2001) and wrote a regular column on New York tax appeals for the New York Law Journal. 

Caroline H. Ngo, Esq.

Caroline H. Ngo, B.S., University of Virginia (2002); J.D., Cornell Law School (2005); Associate, McDermott Will & Emery LLP (2005-present); member, New York and District of Columbia Bars.

Thanh Vinh Nguyen

Thanh Vinh Nguyen holds his Bachelor of Arts Degree in English from the University of Ho Chi Minh City and his LL.B. from the College of Law of Ho Chi Minh City. Mr. Nguyen worked for two international accounting firms for eight years before joining the Ho Chi Minh City office of Baker & McKenzie in 2004. His principal practice areas are tax advice and planning, finance and banking, and general corporate matters. He is fluent in English as well as his native Vietnamese. 

Xuan-Thao Ngyuen

Xuan-Thao N. Ngyuen is a Professor of Law, Dedman School of Law, Dallas, TX.

Peter M. W. Nias, Esq.

Peter Nias is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. He is Head of the London office Tax Department, where his practice focuses on direct and indirect tax advice on a broad range of corporate and commercial business activities, including acquisitions and disposals, and corporate structures for UK and international business investments. Peter also advises on general corporate commercial tax matters for companies and advises individuals on wealth preservation techniques. 

Linda Nichols

Linda Nichols, Ph.D., Louisiana State University (Accounting). Dr. Nichols worked for an international accounting firm in Houston as part of the oil and gas industry audit division and later joined Columbia Gas Development, an exploration and production company. She is heavily involved with the oil industry through consulting and training for oil companies worldwide. She has led industry training in Angola, Nigeria, Cameroon, Ecuador, Malaysia, Indonesia, China, Thailand, Hungary, the United Kingdom, Australia, and the United States, and has spoken at several national conferences including the North American Petroleum Accounting Conference and the AICPA Oil and Gas Industry Conference. Dr. Nichols has also worked as Professor and Director of Accounting Programs at Texas Tech University. She is currently the Associate Dean and Director of Graduate Business Programs in Collins College of Business at the University of Tulsa. She also is Associate Editor of Oil, Gas and Energy Quarterly and on the Editorial Board of Petroleum Accounting and Financial Management Journal, and she has published numerous articles dealing with accounting issues in the oil industry. Dr. Nichols also received the 2007 Texas Society of CPAs' Outstanding Accounting Educator Award, was named Outstanding Educator of the Year by the American Woman's Society of CPAs, served as President of the South Plains Chapter of the Texas Society of Certified Public Accountants (TSCPA), and serves as a trustee of the Educational Foundation of the TSCPA. Dr. Nichols is a licensed Certified Public Accountant in Texas. 

Peter Nichols

Peter Nichols is an associate principal with the London office of the Ballentine Barbera Group, a CRA International company.

Frederic A. Nicholson, Esq.

Frederic A. Nicholson, Esq., is with Wilcox & Savage PC in Norfolk, VA.

Alina Niculita

Alina V. Niculita, CFA, MBA, B.S. in Economics, Academy of Economic Studies, Bucharest, Romania; MBA in Finance, University of Pittsburgh and from the Czech Management Center, Czech Republic. Ms. Niculita is the president and chief operating officer of Shannon Pratt Valuations. She is a chartered financial analyst and a candidate for the American Society of Appraisers designation in business valuation. She is also a member of the Chartered Financial Analyst Institute, the American Society of Appraisers, and the Licensing Executives Society; co-author of Valuing a Business, 5th edition; Business Valuation Body of Knowledge Workbook, 2nd Edition and the Cost of Capital Workbook. She is the former managing editor of Shannon Pratt's Business Valuation Update©, BVLibrary™ and the Economic Outlook Update.™

Axel Nientimp

Dr. Axel Nientimp, master in business economics (Diplom-Ökonom), University of Bochum, 1996; Ph.D. in business taxation, University of Bochum, 2002; certified tax advisor, 2003; Transfer Pricing Director, Deloitte & Touche GmbH, Duesseldorf; member of the Tax Advisors Association; lecturer for Business taxation at the University of Duisburg-Essen and frequent speaker on seminars; author of a volume on the profit allocation of multinational enterprises and articles on transfer pricing and international taxation for professional journals.

Lionel B. Nobre

Lionel Bonner Nobre, Director of BDO Seidman LLP's Brazilian Consulting Services in Miami; Pontifical University of São Paulo, Brazil (LLB, 1992 and LLM, 2000); Member, Brazilian Bar, Brazilian Institute of Certified Financial Planners (“Instituto Brasiliro de Certificação de Planejadores Financeiros – IBCPF”), Brazilian Association of Tax Consultants (“Associação Brasileira de Consultores Tributários – ABCT”), Academy of Brazilian Tax Law (Academia Brasileira de Direito Tributário – ABDT”), and the Brazilian Tax Planning Institute (“Instituto Brasileiro de Planejamento Fiscal – IBPT”). 

Sharon Nowakowski, Esq.

Sharon Nowakowski, J.D., Loyola University Chicago; BA, University of Illinois. Nowakowski practices law with Bryan Cave LLP, and was previously with ABN AMRO Bank. The opinions of authors expressed herein do not necessarily reflect those of Bryan Cave LLP or ABN AMRO Bank N.V. 

Hugo Nurnberg

Hugo Nurnberg, Ph.D., Columbia University; M.B.A., Baruch College; B.S., Queens College. Licensed as a Certified Public Accountant (New York), Dr. Nurnberg frequently serves as an expert witness and manages continuing education programs for practicing accountants and nonfinancial executives. Dr. Nurnberg has authored numerous articles in leading journals, including Accounting Forum, Accounting Horizons, The Accounting Review, Journal of Accountancy, Journal of Accounting Research, Journal of Financial Statement Analysis, Journal of Business Finance and Accounting, The CPA Journal, and Issues in Accounting Education. A Professor of Accountancy at Baruch College of the City University of New York, Dr. Nurnberg has been a Visiting Professor at the University of Pennsylvania, Columbia University, the University of Chicago, Rutgers University, and St. John's University, and a Professor of Accounting at Michigan State University. 

Margaret Peg O'Connor, Esq.

Margaret O’Connor, A.B. Bryn Mawr College; J.D. University of Maryland; M.L.T. from Georgetown University; International Tax Services Principal, Ernst & Young LLP, Washington, DC; member District of Columbia Bar, Maryland Bar, ABA; speaker on international tax issues; author of numerous articles relating to international tax.

Thomas A. O'Donnell, Esq.

Thomas A. O'Donnell, Esq., B.A., Swarthmore College (1969); Ph.D., Rutgers University (1979); J.D., University of Cincinnati College of Law (1983); member, American Bar Association, District of Columbia Bar Association. 

Michael A. Olesnicky, Esq.

Michael Olesnicky holds a BA and LLB from Adelaide University in Australia. He also holds an LLM from Columbia University in New York. He practiced from 1979–82 with Baker & McKenzie's office in Sydney. In 1988, he rejoined Baker & McKenzie's office in Hong Kong, and became a partner in 1989 in the International Tax Group. His chief specialty is Hong Kong and regional tax advisory work as well as estate duty planning. He is the Chairman of the Joint Liaison Committee on Taxation, which is a quasi-governmental committee that interfaces between tax practitioners and the Inland Revenue Department. He is a past chairman of the tax committee of the Australian Chamber of Commerce. He was a member of the Inland Revenue Board of Review (the lowest-level tax court in Hong Kong) between 1985 and 1994. He was Chief Editor of the Hong Kong Law Journal for five years. He writes and speaks frequently on Hong Kong tax matters.
 

Florence Olsen

Florence Olsen is a BNA staff correspondent for the Weekly Report.

Regina Olshan

Regina Olshan is a partner in the Executive Compensation and Benefits practice group at Skadden, Arps, Slate, Meagher & Flom LLP, New York, NY. Ms. Olshan’s practice focuses on advising companies,
executives, and boards on navigating the regulatory complexities of executive compensation and benefits. She organized and led the successful effort by a coalition of more than 90 law firms requesting
the extension of the original Section 409A compliance deadline.

Eric Oman, CPA

Eric Oman, C.P.A., is with Ernst & Young LLP's International Tax Services division in Washington, D.C. and is a frequent contributor to BNA's International Journal.

Paul W. Oosterhuis, Esq.

Paul W. Oosterhuis, B.A., Brown University (1969); J.D., Harvard University (1973); member, Tax Management U.S. Income Advisory Board; member, International Fiscal Association; member, Special Committee on International Tax Policy, U.S. Chamber of Commerce; member, American Bar Association, Section on Taxation, Committee on Foreign Activities of U.S. Taxpayers; Adjunct Professor, Georgetown University Law Center (1977-1983); Legislation Attorney (1973-1977) and Legislation Counsel (1977-1978), Joint Committee on Taxation, U.S. Congress; member, District of Columbia Bar Association.
 

Bruce Oreck

Bruce J. Oreck is a senior partner with the law firm Oreck, Bradley, Crighton, Adams & Chase in New Orleans, Louisiana, and Boulder, Colorado. He received his B.A. degree from John Hopkins University, his J.D. degree from Louisiana State University School of Law, and his LL.M. in taxation from New York University. Mr. Oreck is a member of the taxation sections of the Louisiana, Colorado, and American Bar Associations and is an affiliate member of the Institute of Professionals in Taxation (IPT). He is a frequent speaker for many national tax organizations including COST, the American Petroleum Institute, and IPT. In addition, Mr. Oreck has authored and co–authored numerous articles on state taxation.

Robert Orlowsky, Content Development Specialist

Robert Orlowsky is a content development specialist with BNA Product Research and Planning. Bob joined BNA in 2008 after more than a decade as a Judicial Law Clerk with the United States District Court for the Northern District of California. Before working for the court, Bob was in private practice, specializing in securities litigation. Bob received a B.A. in Economics from Northwestern University and a J.D. from the University of California, Davis.

Ricardo Gonzales Orta

Ricardo Gonzalez Orta; graduate of the Universidad Iberoamericano; has significant experience in transfer pricing matters and coordinates the Deloitte Mexico and Latin America region Transfer Pricing practices; spent eight years in a number of top executive posts with the Ministry of Finance (Secretaría de Hacienda y Crédito Público -SHCP-) and the Tax Administration Service (Servicio de Administración Tributaria -SAT-), most recently as Director General of Tax Policy and, as Director General of International Fiscal Affairs, in these positions he was in charge of Mexico's tax and customs policy and the negotiation of double taxation treaties; is a frequent speaker in different domestic and international forums; writes periodically on Mexican tax and transfer pricing issues in the Tax Management International Journal; is currently a partner at Galaz, Yamazaki, Ruiz Urquiza SC, Deloitte Touche Tohmatsu´s Mexico affiliate, where he advises multinational companies on tax-related matters, including structuring new businesses, acquisitions, reorganizations, joint ventures, double taxation issues, and transfer pricing.

Carolyn M. Osteen, Esq.

Carolyn M. Osteen of Ropes & Gray, Boston; Wellesley College; Duke University Law School (LL.B. 1966) (LL.M. 1970).

Lee Oster

Lee Oster, Tax Effective Supply Chain Management leader at Ernst & Young LLP.

Jeffrey Owens

Jeffrey Owens, a public finance expert, completed his doctoral work at Cambridge University in the United Kingdom in 1973. In addition to his economic degrees, he is trained as an accountant. He is currently an international civil servant at the Organization of Economic Co-operation and Development in Paris, where he has focused his activities on the tax implications of the globalization of national economies, the broader policy issues that arise in the areas of cross-border direct and portfolio investment and tax administration. He has made numerous contributions to professional journals, has published a number of books ("The Growth of the Euro-Dollar market", “Local Government Finance: an international perspective”: “A Comparison of Tax Systems in North Africa and Europe") and has been the author of many OECD publications on taxation. Dr. Owens' position as Director of the Centre for Tax Policy and Administration at the OECD, his frequent participation in international conferences and business seminars and his high level contacts with representatives from governments and the business community have provided him with a unique international perspective on economic and tax policy issues.

Austin Ozawa, Esq.

Austin Ozawa, Esq. is an Associate in the Benefits Group in the New York office of Latham & Watkins.

Omer Ozusta, Legal Editor

Omer Y. Ozusta, Esq., is a Legal Editor at BNA Tax & Accounting. As legal editor for the Accounting Group, his responsibilities include editing BNA’s Accounting Policy and Practice Portfolios Series, as well as the Accounting Policy and Practice Report.
Prior to joining BNA, Mr. Ozusta was in private practice, handling corporate, litigation, and immigration matters. He received a B.A. from the College of William and Mary and J.D. from the Catholic University of America. 
 

Katharina B. Padrutt

Katharina B. Padrutt, Certified Tax Expert with Federal Diploma, is a Partner with TAX EXPERT International AG, Zurich, focusing on complex national and international tax structures. She joined TAX EXPERT International AG in 2001, following a 10-year career with KPMG in Zurich where she was a Tax Manager. She is an acknowledged speaker in Switzerland and abroad on tax-related topics, speaking, for example, at meetings of the International Business School ZfU (German: Zentrum für Unternehmensführung) and the International Bar Association. She is a member of the International Bar Association and the International Fiscal Association. She is also an author of various national and international specialist publications (e.g., international economic letters (IWB, Germany), TAX FACTS, TAX EXPERT's Expat's Glossary, and TAX EXPERT's Transfer Pricing Guide). 

Kari Pahlman

Kari Pahlman is a partner with KPMG's global transfer pricing services practice in Hong Kong.

Neeraj Pai, Esq.

Neeraj Pai, B.S., Villanova University (1996); J.D., Harvard Law School (1999); member, American Bar Association, Section of Taxation, bars of Pennsylvania and the District of Columbia.
 

Ganesh Pandit

Ganesh M. Pandit, CPA, CMA, DBA, Louisiana Tech University; MBA, University of Louisiana at Monroe. Mr. Pandit has a Post Graduate Diploma in Systems Management and a Bachelor of Commerce from the University of Bombay. Ganesh Pandit has previous experience in both public accounting at a chartered accountants firm and in industry. With more than 15 years of experience in teaching financial and managerial accounting at both undergraduate and graduate levels, Pandit currently is a faculty member at Adelphi University in Long Island, NY. He has authored and co-authored several articles on accounting and related topics that have appeared in both academic and practitioner journals. These articles include: “Auditor Compensation Pattern of S & P 500 Corporations Before and After the Passage of Sarbanes-Oxley Act,” in Journal of Applied Business Research, Summer 2007; “Are the Audit Committee Reports Disclosing Enough after the Sarbanes-Oxley Act? A study of NYSE Companies,” in Managerial Auditing Journal, Vol. 21, No. 1,( 2006), [selected as a Highly Commended Paper at the Emerald Literati Network Awards for Excellence 2007]; and “Audit Committee Reports Before and After the Sarbanes-Oxley Act: A Study of Companies Listed on the NYSE,” in The CPA Journal, October 2005 [solicited for a proposed book on Audit Committees by the ICFAI University, an academic institution in India]. Ganesh Pandit is a non-practicing C.P.A. from Louisiana.

Jeffrey H. Paravano, Esq.

Jeffrey H. Paravano, B.S.B.A., cum laude, John Carroll University; J.D., magna cum laude, Georgetown University Law Center; LL.M. in Taxation, with distinction, Georgetown University Law Center; Firmwide Chair of Baker & Hostetler LLP's Tax, Personal Planning and Employee Benefits Group; formerly, Senior Advisor to the Assistant Secretary, Tax Policy, Department of Treasury; adjunct professor of law (LL.M. program), Case Western Reserve University School of Law and Georgetown University Law Center; member, American Bar Association, Section of Business Law and Section of Taxation; soon-to-be Chair, ABA Tax Section's Affiliated and Related Corporations Committee; former member, Editorial Advisory Boards of Corporate Business Taxation Monthly and The Tax Adviser; Chair, Cleveland International Tax Forum; Editor in Chief, The Tax Lawyer; President, Tax Club; frequent author and speaker on tax topics. Admitted to practice in New York, Connecticut, Ohio, Colorado, Maryland, and Washington, D.C. 

David J. Patterson, Esq.

David J. Patterson, B.C.A., LL.B. (Hons), LL.M. (Harv.), Partner, Minter Ellison Rudd Watts, Barrister and Solicitor engaged in commercial and taxation practice.

Michael F. Patton, Esq.

Michael F. Patton;  University of Maryland (B.A. and J.D. with honors, Order of the Coif), Georgetown University Law Center (LL.M., Taxation); was editor and a major contributor to the Treasury/IRS Transfer Pricing White Paper; was a member of the Treasury/IRS study group to revise the competent authority function;  worked extensively on the OECD Multilateral Treaty on Mutual Administrative Assistance in Tax Matters and the U.S.-Bermuda Tax Convention; was the lead  U.S. Treasury negotiator in many negotiations with foreign governemnts for tax information exchange agreements under the Caribbean Basin Initiative;  named one of the Best of the Best U S transfer pricing advisors as well as one of the leading Asia Pacific tax advisors by Euro Money and the International Tax Review; has been named as a “Highly Recommended” tax advisor by the International Tax Review; member, Editorial Advisory Board of Tax Management, Inc; contributor to the Tax Management International Tax Journal, the Transfer Pricing Reporter, and other publications; is a Principal with Ernst & Young, a member of the International Tax Services Group in the National Tax Department. 

Jack Paul

Jack W. Paul, B.A. (Economics), Cornell University, MBA, Ph.D., Lehigh University. Dr. Paul is a licensed CPA in the State of Florida. He is a professor of accounting at Lehigh University and has taught financial and intermediate accounting, auditing, advanced auditing, information systems, CPA review, and managerial and cost accounting. He is former director of the MS in Accounting program at Lehigh University and teaches the capstone course in that program. He has obtained several grants for conducting accounting research and has published in a number of academic and practitioner journals. 

Stephen Pavlick, Esq.

Stephen Pavlick,  B.S.B.A., University of Richmond, 1975; LL.M., Georgetown University Law Center, 1980; J.D., University of Richmond, 1977; Partner, McDermott Will & Emery, LLP, Washington, D.C.; concentrates in the area of employee benefit matters for large multinational corporations; member of the Tax Management Advisory Board for Compensation Planning; served as an assistant professor at Drexel University; author of several articles on cash balance plans and the taxation of stock options and other executive compensation; certified public accountant. 

Laura H. Peebles, CPA/PFS

Laura H. Peebles, Director, Deloitte & Touche. B.S., Accounting, University of New Orleans (summa cum laude) (1987); Certified Public Accountant, District of Columbia and Louisiana (Elijah Watts Sells Award 1988); Personal Financial Specialist. Member, AICPA and State Society of Louisiana CPAs. Editorial Board, Planned Giving Design Center. Frequent writer and speaker on estate planning and charitable planning topics. 

Gordon O. Pehrson, Jr. Esq.

Gordon Pehrson, a partner in the Washington office of Hopkins & Sutter, is a nationally recognized expert on the taxation of insurance companies and their products. Mr. Pehrson is a graduate of the College of William & Mary (A.B. 1964) and the University of Michigan School of Law (J.D. cum laude 1967), where he was elected to the Order of the Coif. From 1977 through 1981, Gordon was an adjunct professor of law in the graduate tax program at Georgetown University. In 1990, he was elected as a member of the American Law Institute. 

Josephine Y. K. Peng

 Josephine Y. K. Peng, Member of Taiwan CPA Association and Taipei Certified Public Accountant Association (since 1985); CPA, New Jersey, USA (since 1982); Senior CPA and Senior Counselor, Lee and Li, Attorneys-at-Law, Taipei (2000–present); Managing Partner, Intellects & Co., CPAs, Taipei (1989–2000); Columbia University, USA (Accounting Doctoral Program, 1981); Central State University of Oklahoma, USA (MBA, 1980); National Chung Hsing University, Taipei (B.B.A., 1977). Named by International Tax Review in 2006 as the most sought after tax adviser in Taiwan; and by The Tax Directors Handbook 2009 as one of the three best tax advisers in Taiwan; leads the Tax Practice Group of Lee and Li, Attorneys-at-Law, which was voted by International Tax Review in 2006 and 2007 as Taiwan Tax Firm of the Year; an active member on the tax committees of the American Chamber of Commerce in Taipei and the European Chamber of Commerce in Taipei; and a regular contributor of articles on various tax issues.

Jeffrey N. Pennell

Jeffrey N. Pennell; B.S., Northwestern University (1971); J.D., Northwestern University (1975); Order of the Coif; Executive Editor, Northwestern University Law Review, 1974-75; Attorney, The Northern Trust Company, Chicago, Illinois, 1975-78; Assistant Professor of Law, University of Oklahoma, 1978-81; Visiting Assistant Professor of Law, Southern Methodist University, 1980; Associate Professor of Law, University of Oklahoma, 1981-84; Visiting Adjunct Professor of Law, University of Miami, 1981-93, 1999-present; Professor of Law, University of Oklahoma, 1984-86; Visiting Professor of Law, University of Miami, 1985-86; Director, Graduate Tax Program, 1986-94  

Isabella Owen Perelman

Isabella Owen Perelman has been a Daily Tax Report copy editor since 2008. She has done freelance work that includes editing books, reports, and conference transcripts for the Organization of American States, the Center for Strategic and International Studies, and other organizations in the Washington, D.C., area. She also has 17 years of experience as a managing editor of several scholarly journals at the Helen Dwight Reid Educational Foundation in Washington, D.C. She has a B.A. in the Great Books program from St. John’s College, Annapolis, Md.

Dennis L. Perez, Esq.

Dennis L. Perez, A.B., San Diego State University (1978); J.D., University of California at Los Angeles (1982). Trial Attorney, District Counsel, Internal Revenue Service (1982–1986). Member: American Bar Association, State Bar of California. Principal – Hochman, Salkin and DeRoy, P.C., Beverly Hills, California.

Mario Petriccione

Mario Petriccione is a Director of International Corporate Tax at KPMG LLP in London. BA (Economics, Cambridge University), ACA, ATII.

Michael Petrik

Mr. Petrik is a partner in the Atlanta law firm of Alston & Bird. He is a graduate of Duke University School of Law, and is an Adjunct Professor at Georgia State University.
 

Theodore D. Peyser, Esq.

Theodore D. Peyser, B.A., Princeton University (1950); LL.B., Yale Law School (1955); member, District of Columbia, Tax Court, Court of Federal Claims, Federal Circuit, and U.S. Supreme Court Bars; member, Court Procedure Committee, Tax Section, ABA; Tax Division, U.S. Department of Justice, trial attorney (1955-1973), chief, Claims Court Section (1974-1984), Special Litigation Counsel (1985-1987); author, 631-2nd T.M., Refund Litigation and 628-2nd T.M. Transferee Liability; co-author, 630-3rd T.M. Tax Court Litigation; contributor, Tax Practice Series.
 

Barnet Phillips, IV Esq.

Barnet Phillips, IV, Partner, Skadden, Arps, Slate, Meagher & Flom L.L.P., New York, New York; B.A., Yale University 1970; J.D., Fordham University 1973; LL.M., New York University 1977.

Larry E. Phillips, Esq.

Larry E. Phillips, A.B., Hamilton College (1964); J.D., University of Michigan School of Law (1967); Admitted to Practice in Pennsylvania and Florida; Fellow, American College of Tax Counsel; member, Advisory Board (U.S. Income), Tax Management Inc.; member, Advisory Board, Corporate Tax and Planning Review; member, The Florida Bar, and American Bar Association, Section of Taxation, Committee on Corporate Tax; member, Pennsylvania Bar Association. 

Astrid Pieron

Astrid Pieron is a Partner in the Brussels office of Mayer Brown. She has more than 25 years of tax experience, which includes 20-plus years of focus on international taxation. Her practice covers the fiscal aspects of financial functions within multinational groups, tax optimization of mergers and acquisitions, structuring of financial products and investment funds, and general assistance to private equity deals. Astrid has had a primary geographic emphasis on Brussels and Luxembourg throughout her career, and together with Mayer Brown’s Paris office (which won the 2006 Private Equity Award) she is advising on most of the significant private equity transactions that directly or indirectly are connected to the Benelux countries.
In addition to her transactional work, Astrid has substantial background in tax controversy matters, including assistance with tax litigation and negotiation of rulings with the tax authorities in Belgium and Luxembourg. Her experience in transfer pricing controversy includes examination, appeals and advance pricing agreements. She also counsels on the transactional aspects of transfer pricing, such as structuring European transfer pricing policy for US manufacturing groups operating in Europe. Astrid’s related work involves advising on the conversion to commissionaire structures as well as on the fiscal optimization of financial vehicles within multinational enterprises (such as captive insurance companies, treasury centers, and investment funds).

Before joining and subsequently becoming a partner in Mayer Brown’s Brussels office in 2007, Astrid practiced in Brussels and Luxembourg with two of the world’s leading tax and accounting firms: Deloitte (2002 to 2006) and Arthur Andersen (1981 to 2002). Reflecting her multinational practice, she is fluent in French, Dutch, and English. 

Anna Pinedo

Anna T. Pinedo, B.S.F.S., Georgetown University; J.D., University of Chicago Law School. Partner, Morrison & Foerster LLP (New York office), practicing in the areas of securities and derivatives. Member, New York Bar; American Bar Association's Committee on the Federal Regulation of Securities; ABA Subcommittee on Disclosure and Continuous Reporting; ABA Subcommittee on Securities Registration; ABA Task Force on the Future of Securities Regulation; ABA Committee on Regulation of Futures and Derivatives Instruments. Honors, Crain's New York Business ''Forty Under 40''; Investment Dealer's Digest ''Forty Under 40''; Hispanic Business's ''100 Most Influential Hispanics''; ranked by Chambers USA as one of America's leading capital markets-derivatives lawyers; ranked by Chambers Global as one of the world's leading lawyers (recommended in capital markets-derivatives); recommended lawyer for capital markets in the IFLR 1000 Guide to Leading Lawyers; recommended lawyer in capital markets and in derivatives by The Legal 500-United States; recipient of the Burton Award for Legal Achievement in 2007, honoring excellence in legal writing.

John T. Piper, Esq.

When this portfolio was written, Mr. Piper was a partner in the Seattle, Washington, law firm of Bogle & Gates where his practice focused on tax litigation. He has argued tax cases before the United States Supreme Court, the Washington Supreme Court, the Eighth and Ninth Circuit Courts of Appeal, the United States Court of Federal Claims, and the United States Tax Court. Mr. Piper has been active on bar committees providing liaison with the Internal Revenue Service and the Washington Department of Revenue. He is a Fellow of the American College of Tax Counsel and a member of the Advisory Councils of the NYU State and Local Tax Institute and the National Institute of State and Local Taxation. Mr. Piper is a former member of the Advisory Committee of the Department of Justice, Tax Division, and is Past Chair of the ABA Tax Section, State, & Local Taxes Committee. He is Vice Chair, ABA Tax Section Court Procedure Committee; ABA Tax Section Liaison with the Multistate Tax Commission; and Chair, State Bar Liaison with the Washington Department of Revenue (includes handling joint tax programs with the Washington Department of Revenue). Before joining Bogle & Gates, Mr. Piper was tax counsel for Weyerhauser and tax trial attorney with the Department of Justice. He received his LL.M. in Taxation from New York University in 1960. 

Charles T. Plambeck, Esq.

Charles T. Plambeck, A.B. University of North Carolina (1983); J.D. University of North Carolina School of Law (1986); Office of the Associate Chief Counsel (International), Internal Revenue Service (1988-1990); Special Counsel of the Chief Counsel, Internal Revenue Service (1990-1992); Of Counsel and Partner, Caplin & Drysdale (1992-1997); Managing Director and Tax Counsel, Bankers Trust Company and Deutsche Bank (1997-2001).

Robert D Plattner, Esq.

Robert D. Plattner is the Deputy Commissioner of the Office of Tax Policy Analysis for the New York State Department of Finance and Revenue. Previously he was Counsel with the Albany law firm of McNamee, Lochner, Titus & Williams, P.C. He received his B.A. degree, Phi Beta Kappa, from Cornell University and his J.D. from Stanford Law School. Prior to entering private practice, Mr. Plattner served as Counsel to the New York State Assembly Program Development Group, Counsel and subsequently Director of the New York State Legislative Tax Study Commission, and Deputy Commissioner for Policy and Research in the New York State Department of Economic Development. In addition to private practice, he teaches state and local taxation as an adjunct professor at Albany Law School.
 

Irving H. Plotkin

Irving H. Plotkin, Wharton School, University of Pennsylvania, B.S.; Massachusetts Institute of Technology, Ph.D. in mathematical economics. Dr. Plotkin is Managing Director of the Boston Tax practice of PricewaterhouseCoopers; for many years previous, he was Vice-President for Forensic Economics at Arthur D. Little, Inc. Dr. Plotkin has designed and conducted research studies on various topics including the effects of government regulation, self-regulation, industry efficiency and risk taking. Dr. Plotkin lectures frequently on economic and regulatory issues, and based on his research work, has presented expert testimony in the Tax Claims, U.S. District, and State Courts on behalf of taxpayers and the IRS in a number of high-profile tax disputes (including Du Pont, UPS, DHL, ACM, Bausch and Lomb, The Limited, Dow, and the captive cases) and has testified before U.S. congressional committees and federal and state commissions. 

Casey M. V. Plunket, Esq.

Casey M.V. Plunket, B.C.A., LL.B. (Hons), LL.M. (Mich.), Partner, Chapman Tripp, Barrister and Solicitor engaged in commercial and taxation practice.

Dirk Pohl

Dr. Dirk Pohl, University of Tax Administration, Northrhine-Westfalia (1987), University of Bonn (First State Law Examination 1993, Second State Law Examination 1997); Doctor of Jurisprudence (1997); member, German Bar for lawyers (Rechtsanwälte) and for tax consultants (Steuerberater); member, International Fiscal Association.

Anthony P. Polito

Anthony P. Polito, Professor of Law, Suffolk University Law School, Boston, MA; S.B. (Economics), Massachusetts Institute of Technology (1986); J.D., Harvard University (1989); LL.M., New York University (1995).

Martin D. Pollack, Esq.

Martin D. Pollack, B.A. and M.A., Johns Hopkins University, 1973; J.D., University of Pennsylvania, 1976; New York University, L.L.M., 1979; Tax co-chairman, Weil, Gotshal & Manges LLP, New York, New York; member, advisory board of Tax Management; subcommittee chair, the Partnerships and LLCs Committee of the American Bar Association Tax section; frequent speaker on tax issues; author, numerous articles on federal income tax issues; co-author, treatise analyzing federal income, estate, gift and other transfer tax consequences of partnership buy/sell agreements, published by Little Brown 

Neil Pomerantz

Mr. Pomerantz received his B.A., Magna Cum Laude, in 1989 from Princeton University. In 1994, he received his J.D. degree, Cum Laude, from Harvard Law School. Mr. Pomerantz is a partner with the Denver office of the firm of Silverstein & Pomerantz LLP. He has significant experience in litigating state and local tax cases and in advising clients on tax planning matters. His practice includes franchise (income), sales and property tax issues.
 

Richard Pomp

Richard D. Pomp, University of Michigan (summa cum laude), Harvard Law School (magna cum laude); Alva P. Loiselle Professor of Law; taught at Harvard, New York University, Texas, and BC. In addition, he has been a Distinguished Professor in Residence, Chulalongkorn Law School, Bangkok, Thailand, and a Visiting Scholar at the University of Tokyo Law School and at Harvard Law School. Member of numerous advisory and editorial boards, including CCH, State Tax Advisory Board; State Income Tax Alert; E-Commerce Tax Alert; the BNA Tax Management State Tax Advisory Board; the Deloitte & Touche Center for Multistate Taxation; State Tax Notes; the Center for State and Local Taxation; and is Chairman of the Board of the Institute on Taxation and Economic Policy.

Michael Popoff, Esq.

Michael Popoff, B.A., University of Southern California (1975); J.D., University of California at Berkeley (1980). Member: State Bar of California.
 

David W. Powell, Esq.

David W. Powell, B.B.A., cum laude, Southern Methodist University (1979); J.D., University of Texas School of Law (1982); member: Tax section of the American Bar Association, District of Columbia Bar, New York State Bar, State Bar of Texas, Louisiana State Bar; Certified Public Accountant, Louisiana (1983).

J. Pat Powers

J. Pat Powers is a tax partner in the Palo Alto, Calif., office of Baker & McKenzie LLP. Powers focuses his practice on state tax planning and controversies.

Catherine Pree

Catherine Pree, J.D. (cum laude) in 1985 from the University of Puget Sound, LL.M. in Taxation from New York University, 1987. Ms. Pree's practice primarily focused on Washington State excise tax matters. Ms. Pree was an associate with Bogle & Gates. She has served as an Administrative Law Judge for the Washington Department of Revenue and as an Attorney–Advisor to the Honorable Judge Jacobs of the United States Tax Court. Ms. Pree has also served as Vice–Chair, Newsletter Subcommittee, ABA Section of Taxation, Committee of State and Local Taxes, and is a member of the Washington State Bar Association, State and Local Tax Committee.

Todd Prewett

Todd Prewett is with KPMG LLP's Washington National Tax office.

John R. Price, Esq.

John R. Price, B.A., University of Florida (1958); LL.B., New York University School of Law (1961); Member of the Bars of California (inactive) and Washington; Of counsel, Perkins Coie LLP, Seattle, Washington (1976-2004); McCutchen, Doyle, Brown & Enersen, San Francisco, California (1961-69); Reporter for ACTEC Commentaries on Model Rules of Professional Conduct (1993, 1995 editions); Associate Professor (1969-72), Professor (1972-1996), Dean (1982-89), University of Washington School of Law; Visiting Professor, University of Michigan School of Law (1982), University of Florida College of Law (1989); Adjunct Professor, University of Miami Graduate Program in Estate Planning (1994, 2003, 2004); Christensen Visiting Fellow, St. Catherine's College, Oxford, England (1995); Author, Contemporary Estate Planning (Little, Brown 1983), Price on Contemporary Estate Planning (Little, Brown 1992; 2d ed., Aspen Publishing 2000); Fellow and former Regent, American College of Trust and Estate Counsel; Member, American Law Institute; Life Fellow, American Bar Foundation; Emeritus Member, Advisory Committee for Philip E. Heckerling Institute on Estate Planning. 

G. Garner Prillaman, Jr. Esq.

G. Garner Prillaman, Jr., B.S., Virginia Polytechnic Institute and State University (1975); M.B.A., Virginia Polytechnic Institute and State University (1976); J.D., Wake Forest University (1981); LL.M. in Taxation, New York University (1985). Member, District of Columbia Bar Association; member, American Bar Association, Section of Taxation; member, Committee on Foreign Activities of U.S. Taxpayers, Controlled Foreign Corporations Subcommittee; Certified Public Accountant, North Carolina; Lecturer: World Trade Institute, New York, “Foreign Currency Exposure Management.”

Carlos Probus, Esq.

Carlos R. Probus, 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.

Timothy J. Pronley, Esq.

Timothy J. Pronley, B.B.A., University of Wisconsin – Madison, 1990; J.D., University of Minnesota, 1993; Tax Senior Manager, Deloitte Tax LLP, Minneapolis, Minnesota; member Wisconsin Bar, ABA, WICPA; speaker on international tax issues; author, articles on international taxation, including contributions to Practicing Law Institute and American Bar Association publications. 

Edward A. Purnell, Esq.

Edward A. Purnell, J. D. Harvard Law School (1990); B.A. Princeton University (1976).

Gary G. Quintiere, Esq.

Gary G. Quintiere, A.B., Lafayette College, 1966, The George Washington University National Law Center, 1969, J.D.; Employee Benefits and Executive Compensation member, Miller & Chevalier Chartered, Washington, D.C.; member District of Columbia Bar, Virginia Bar, ABA; speaker on employee benefits and executive compensation issues, including ERISA & fiduciary litigation, fringe benefits, health and welfare plans, health policy and compliance, and tax-exempt organizations; author, articles on employee benefits and executive compensation issues, including publications in the Journal of Taxation and the Journal of Taxation of Employee Benefits.

Amnon Rafael

Dr. Amnon Rafael, member of the Israeli and New York Bars (Advocate); LL.M. graduate of New York University (Taxation); J.S.D. graduate of New York University (Doctoral thesis on Tax Aspects of American Investments in Israel); member of the International Fiscal Association.

David L. Raish, Esq.

David L. Raish, B.A., Yale University (1969); J.D., Harvard Law School (1973); member, Massachusetts and District of Columbia Bars, and the Tax Sections of the American Bar Association and Boston Bar Association.

Bob Ramage

Bob Ramage is a Tax Specialist with Slaughter & May in London, England.

Marc Rasch, Esq.

Marc Rasch, Tilburg University - the Netherlands, 1997, Keele University - United Kingdom, 1997; Transfer Pricing Director, Deloitte S.A., Luxembourg, Luxembourg; relevant transfer pricing experience in the Netherlands, France and Luxembourg; speaker on transfer pricing seminars; author of articles on transfer pricing.

Jeanne Rauch, Esq.

Jeanne M. Rauch, Esq., is a State Tax Law Editor at BNA Tax and Accounting.

Jeanne Rauch-Zender, State Tax Law Editor

Jeanne Rauch-Zender has been a state tax law editor with BNA Tax & Accounting for 5 years. She writes for the Multistate Tax Report, Weekly State Tax Report, and Daily Tax Report focusing primarily on sales and use taxes. She received a B.A from George Mason University, a J.D. from the University of Akron, and an L.L.M. in tax from Case Western Reserve School of Law.

Linda J. Ravdin, Esq.

Linda J. Ravdin, B.A., Ohio State University (with honors 1970); J.D., George Washington University (with honors 1974); shareholder, Pasternak & Fidis, Bethesda, Maryland; admitted to practice, Virginia, District of Columbia, and Maryland; member of family law sections, American Bar Association, District of Columbia Bar, Virginia State Bar, and Maryland State Bar Association; facilitator, District of Columbia Superior Court Family Court Alternative Dispute Resolution Program; family law mentor, District of Columbia Bar's Law Firm Pro Bono Project; fellow, American Academy of Matrimonial Lawyers; co-author, Domestic Relations Manual for the District of Columbia (2002); frequent author and lecturer on domestic relations topics. 

Diane Reach

Diane A. Reach, B.A., University of Pennsylvania; J.D., New York University School of Law; LL.M., New York University School of Law; member, American Bar Association, New York State Bar Association, State Bar of New York.

Wayne E. Reames, Esq.

Wayne E. Reames, B.A., Luther College; J.D., University of Michigan; LL.M. (Taxation), New York University; Certified Public Accountant; associate of law firm of Belin Lamson McCormick Zumbach Flynn, A Professional Corporation. 

Harsha Reddy, Esq.

Harsha Reddy, B.A., magna cum laude, Phi Beta Kappa, distinction in Economics, Yale University (1993); J.D., cum laude, Harvard Law School (1996). 

Thomas Z. Reicher, Esq.

Thomas Z. Reicher, Amherst College (B.A. summa cum laude and Phi Beta Kappa, 1970); University of California at Berkeley (M.A. 1973); Stanford University Law School (J.D. 1976); member, Connecticut Bar; Director, New England Employee Benefits Council; partner, Day, Berry & Howard.
 

Richard Reichler, Esq.

Mr. Reichler was formerly an Attorney Advisor, Office of the Chief Counsel Internal Revenue Service in Washington, D.C. and Vice President, Tax Planning and Services and Deputy General Counsel, of the Long Island Lighting Company. He also acted as the National Director of Executive Compensation Planning while a Senior Tax Partner at Ernst & Young, P.C.'s New York office. He is currently with the law firm of Meltzer, Lippe, Goldstein & Breitstone, LLP. Mr. Reichler is a 1955 graduate of Columbia College and a 1957 graduate of Columbia University Law School. He is a member of the New York State Bar Association (Tax Section), the International Fiscal Association, and the BNA Tax Management Advisory Board. Mr. Reichler is the author of “Leveraged Buyout Financing in Business Combinations and Restructuring,” and “The Limited Partnership as an Investment Vehicle.” 

Taylor S. Reid, Esq.

Taylor S. Reid, Esq., B.A., University of California at Berkeley (1986); Graduate Diploma in International Studies, University of Vienna, Austria (1990); J.D., Northwestern University School of Law (1993, cum laude); Partner, Baker & McKenzie LLP; co-author, Internet Law for the Business Lawyer (ABA: 2001); co-author, United States Taxation of Income Derived from International Electronic Commerce Transactions, Tax Management Memorandum (December 4, 2000); member, State Bar of California, Illinois State Bar Association, American Bar Association Section on Taxation.
 

Diane L. Renfroe, Esq.

Diane L. Renfroe, B.A., Wellesley College, 1968; J.D., Boston College Law School, 1977; admitted to Bar, Massachusetts, District of Columbia; Adjunct Professor, LLM International Tax Program, Georgetown University Law Center, 2004–present; tax principal, Washington International Tax Group, Deloitte Tax LLP, 2002–present; tax partner, International Tax Specialty Team, Arthur Andersen, Washington, D.C., 1988-2002; manager, Arthur Andersen, 1983-1988; formerly Assistant Branch Chief/Attorney-Advisor, Legislation and Regulations Division, Office of Chief Counsel, Internal Revenue Service, 1977-1982; member, Commissioner's Advisory Group, 1990-1992; author, numerous articles on international tax issues and developments; frequent speaker at seminars on international tax issues.

Charles P. Rettig, Esq.

Charles P. Rettig, B.A., University of California at Los Angeles (1978); J.D., Pepperdine University (1981); LL.M., New York University (1982). Member: American Bar Association, State Bar of California, State Bar of Arizona. Principal – Hochman, Salkin and DeRoy, P.C., Beverly Hills, California.

David L. Reynolds, Esq.

David L. Reynolds, B.A., Yale University; LL.B., Yale University; Associate Member, ASPPA College of Pension Actuaries; member, Connecticut Bar Association, Oklahoma Bar Association, American Bar Association (Section of Taxation).

Melinda L. Reynolds, Esq.

Melinda L. Reynolds, B.B.A., summa cum laude, Cleveland State University; J.D., summa cum laude, Case Western Reserve University School of Law; member of Ohio bar; Certified Public Accountant; former Chair, Cleveland International Tax Forum; frequent writer and lecturer on domestic and international tax issues. 

Donald B. Reynolds, Jr. Esq.

Donald B. Reynolds, Jr., shareholder, Buchanan Ingersoll & Rooney PC; J.D., magna cum laude, 1979, Georgetown University Law Center; senior case and note editor, Law and Policy in International Business; B.A., magna cum laude, 1976, Hamilton College. Mr. Reynolds focuses his practice on financings, acquisitions and business planning for a variety of businesses, including both closely and widely held entities. His clients include mortgage companies, real estate brokerage firms, insurance companies and real estate developers. Reynolds specializes in tax and business and international tax. He is admitted to District of Columbia. Mr. Reynolds has represented the largest privately-held real estate brokerage firm in the country in virtually all of its significant acquisitions and financings. In addition to the brokerage business, the client's subsidiaries operate mortgage, title insurance and casualty insurance businesses. Along with his transactional work, Don also specializes in tax planning for partnerships, limited liability companies and S corporations and is a frequent contributor to tax publications and tax conferences.

Zabihollah Rezaee

Zabihollah (Zabi) Rezaee, CPA, CFE, CMA, CIA, and CGFM, is Thompson-Hill Chair of Excellence and Professor of Accountancy at The University of Memphis. Mr. Rezaee received a B.S. (Accounting) from The Iranian Institute of Advanced Accounting; an M.B.A. from Taleton State University in Texas; and a Ph.D. from The University of Mississippi. He is a Certified Public Accountant (Texas); Certified Fraud Examiner (CFE); Certified Management Accountant (CMA); Certified Internal Auditor (CIA); Certified Government Financial Manager (CGFM); and a former Member, Standing Advisory Group, Public Company Accounting Oversight Board. Professor Rezaee has published over 150 articles in a variety of accounting and business journals and has authored three books: Financial Institutions, Valuations, Mergers and Acquisitions (John Wiley & Sons 2001); Financial Statement Fraud: Prevention and Detection (John Wiley & Sons 2002); and U. S. Master Auditing Guide (3rd ed. CCH 2004), and co-authored, with Lynn Turner and Cynthia Richson, the forthcoming book, Corporate Governance Effectiveness Post-Sarbanes-Oxley Act: Regulations, Requirements, and Integrated Processes (John Wiley & Sons 2007). 

Nathan Richards

Nathan Richards is a director with KPMG's global transfer pricing services practice in Hong Kong.

Louis R. Richey, Esq.

Louis R. Richey, Wabash College (B.A. 1969); Indianapolis Law School (J.D. 1973).

Candace A. Ridgway, Esq.

Candace A. Ridgway, B.A. (cum laude), University of Connecticut; M.B.A., Arizona State University; J.D. (magna cum laude), Cornell Law School; LL.M. (Taxation, with distinction), Georgetown University Law Center; member, District of Columbia Bar; member, New York State Bar; member, American Bar Association, Tax Section, Corporate Tax Committee.

Blake Rigel, Esq.

B.S., Miami University (1993), J.D., Ohio State University College of Law (2000), LL.M., Taxation, New York University School of Law (2001): member, New York State Bar Association, American Bar Association, Section of Taxation, Association of the Bar of the City of New York; member, New York Bar.

Arne Riis

Arne Riis is a partner in the tax department of Copenhagen based law firm Bech-Bruun. Bech-Bruun is a leading Danish law firm advising on all aspects of corporate law and the Bech-Bruun tax department is ranking top tier in Chambers, Legal 500 and Who's who Legal. Further, Bech-Bruun is a 3-time winner of the International Tax Review Danish international tax law firm of the year, most recently in 2008.

Kristine Riisberg

Kristine Riisberg is a senior manager in the New York office of Deloitte Tax LLP.

Diane M. Ring

Diane M. Ring, A.B. Harvard College (1986); J.D. Harvard Law School (1990); Caplin & Drysdale (1991-1994); Assistant Professor of Law, Harvard Law School (1994-2004); Associate Professor of Law, University of Florida (2004-2005); U.S. National Reporter to IFA (2003-2004).

Alexander Ripps

Alexander Ripps serves as a legal editor for Daily Tax Report. He is a graduate of the Catholic University Columbus School of Law where he was president of the Sports & Entertainment Law Society and a member of the Communications Law Institute. For his undergraduate studies, Alexander attended the University of Florida where he earned a Bachelor of Science degree in telecommunications-production and a Bachelor of Arts degree in political science. He is a licensed attorney in the state of Maryland.

Celia Roady, Esq.

Celia Roady,  undergraduate degree from Duke University in 1973, law degree from Duke University in 1976 and LL.M. from Georgetown University in 1979; partner in the Tax Practice of Morgan, Lewis & Bockius, LLP, resident in the Washington, D.C., office; published extensively in various journals on exempt organizations; chairs the annual conference on “Representing and Managing Tax-Exempt Organizations,” sponsored by the Georgetown University Law Center;  frequent speaker for the American Bar Association (ABA), American Law Institute, American Society of Association Executives, and other nonprofit conferences and symposia; past chair of the Exempt Organizations Committee of the ABA's Taxation Section; served on the Council of the Section; former member of the Legal Section Council of the American Society of Association Executives and a Fellow with the American College of Tax Counsel; has served as chair of the Exempt Organizations Committee of the District of Columbia Bar Association Tax Section, chair of the D.C. Bar's Council on Sections, and as a member of the Steering Committee of the D.C. Bar Tax Section.

Thomas Robinson

Thomas R. (“Tom”) Robinson is Head, Educational Content in the Education Division of the CFA Institute. He leads and develops the teams responsible for producing and delivering educational content to candidates, members, and others encompassing CFA Program Content, Professional Development Content, Private Wealth, Publications, University Relations, and Conferences. Previously, Tom was an Associate Professor of Accounting and Director of the Master of Professional Accounting program at the University of Miami. He also was Managing Director of TR Robinson & Associates, LLC, a state registered Investment Advisory firm. He primarily taught financial statement analysis, personal financial planning, and valuation. He has a B.A. in Economics from the University of Pennsylvania, and a Masters and Ph.D. from Case Western Reserve University.

Eloisa C. Rodriguez-Dod

Eloisa C. Rodriguez-Dod, B.B.A., University of Miami (1980); M.B.A., Florida International University (1983); J.D., University of Miami (1990).

Achim Roeder, Esq.

Dr. Achim Roeder, diploma in Business Economics, University of Bochum, 1993; Master of Arts, University of Bochum, 1995; Ph.D., University of Bochum, 1999; certified tax advisor, 2001; Transfer Pricing Partner, Deloitte & Touche GmbH, Duesseldorf; lecturer for Taxation at the University of Bochum and frequent speaker on seminars and international conferences; author of numerous articles on transfer prices.

Jennifer Roeleveld, CA(SA)

Professor Jennifer Roeleveld, B.Compt (Hon)(SA), B.Com (Honours) (Taxation), LLM University of Cape Town; CA(SA), member of the South African Institute of Chartered Accountants (SAICA); member of the International Fiscal Association. Executive board member of the South African Fiscal Association; member of the National Tax Committee of SAICA and Integritax; head of taxation, Faculty of Commerce, University of Cape Town and registered tax practitioner. 

Jane Rohrs, CPA

Deloitte Tax LLP

Steven Roll, Esq.

Steven Roll, Esq., is Senior State Tax Law Editor at BNA Tax and Accounting.

Steven Roll, Assistant Managing Editor, State Tax

Steven Roll, Assistant Managing Editor, State Tax, has been with BNA more than 10 years, all of them with BNA Tax & Accounting, where he has covered state tax developments for the Multistate Tax Report, Weekly State Tax Report, and Daily Tax Report. Steve received his B.A. from the State University of New York at Albany, and a law degree from the University of Baltimore. His area of specialization is state taxation. He is the former president of the American Society for Business Publication Editors.

Marjorie Rollinson, Esq.

Marjorie A. Rollinson, 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.

Filipe Romão, J.D.

Filipe Romão, admitted to Portuguese Bar; education: University of Lisbon (Law Degree, 1995); Catholic University of Portugal, Porto (Post-Graduation in Management, 1997); Instituto Superior de Gestão, Lisbon (Post-Graduation in Tax Law, 1999).

Ricardo J. Romulo, Esq.

Ricardo J. Romulo, B.S., cum laude, Georgetown University (1955); J.D., Harvard Law School (1958); Senior Partner, specializing in foreign investments and taxation, Romulo, Mabanta, Buenaventura, Sayoc & de los Angeles; Chairman, Makati Business Club and member, Philippine-United States Business Council; member, 1986 Constitutional Commission, which drafted the present Constitution of the Philippines; former President, Philippine Bar Association. 

Nicholas Ronan

Nicholas Ronan is an executive director with E&Y's San Jose office.

Howard D. Rosen, Esq.

Howard D. Rosen, B.B.A., University of Miami (1969, magna cum laude); J.D., University of Miami (1973, summa cum laude); member, Editorial Board, University of Miami Law Review; Certified Public Accountant, Florida; member, Florida Bar; member, Tax and International Law Sections of the Florida Bar; Adjunct Professor of Law, University of Miami School of Law (1990- ); member, Board of Governors of the Florida Institute of Certified Public Accountants (1997-1999), member, Florida Institute of Certified Public Accountants, past president and director of the South Dade Chapter of the Florida Institute of Public Accountants.

Arthur Rosen

Mr. Rosen is a partner in the law firm of McDermott Will & Emery, where his practice focuses on tax planning and litigation relating to state and local tax matters. He has served as the Deputy Counsel to the New York State Department of Taxation and Finance, Tax Counsel to the New York State Senate Tax Committee and Counsel to the N.Y. Governor's Temporary Sales Tax Commission. Mr. Rosen has held executive tax management positions at Xerox Corp. and AT&T. Mr. Rosen holds leadership positions in professional tax organizations including the New York State Bar Association tax section, the NYU Tax Society, and the National Association of State Bar tax sections. He is past chair of the State and Local Tax Committee of the American Bar Association tax section. Mr. Rosen is editor of the newsletter Inside New York Taxes, is co-editor of the newsletter New York Tax Highlights and of New York Tax Cases. He has written scores of articles that have appeared in numerous professional publications, has made hundreds of presentations on state and local tax matters, and founded and chairs the New York University course entitled “Introduction to State and Local Taxes.” He is a member of the American College of Tax Counsel and is listed in The Best Lawyers in America.

Jeffrey I. Rosenberg, Esq.

Jeffrey I. Rosenberg, undergraduate degree, University of Rhode Island; J.D., Western New England College School of Law; LL.M. in Taxation, Georgetown University Law Center; formerly Attorney-Advisor, Passthroughs and Special Industries Division of the Office of Chief Counsel, Internal Revenue Service; speaker and lecturer, various tax institutes; author, various articles on tax issues in partnership area. 

Robert J. Rosepink, Esq.

Robert J. Rosepink, B.A., Amherst College (magna cum laude, 1972), Phi Beta Kappa; J.D., The George Washington University (with honors, 1975); partner, Rosepink & Estes, P.L.L.C., Scottsdale, Arizona; Member: Maricopa County Bar Association, State Bar of Arizona (Chair, Section of Real Property, Probate and Trust Law, 1984), American Bar Association (Sections: Real Property, Probate and Trust Law; Taxation), Estate Planning Seminar Group, and Trusts and Estates magazine Mini-Board for Estate Planning and Taxation (1995–1999); Fellow: American College of Trust and Estate Counsel and American College of Tax Counsel; Draftsperson, Arizona versions of Revised Uniform Principal and Income Act and Uniform Trustees' Powers Act (1984); author, Arizona Probate (Bancroft-Whitney 1980) and various articles; listed in Best Lawyers in America. 

James Ross

James Ross is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. His practice focuses on a broad range of international and UK domestic corporate/commercial tax issues, including corporate restructuring, transfer pricing and thin capitalisation, double tax treaty issues, corporate and structured finance projects, mergers and acquisitions and management buyouts.

Laraine S. Rothenberg, Esq.

Laraine S. Rothenberg, B.A., University of Pennsylvania; J.D., Columbia Law School; Association of the Bar of the City of New York; New York State Bar Association (Tax Section). Attorney with Fried, Frank, Harris, Shriver & Jacobson LLP.

Howard J. Rothman, Esq.

Howard J. Rothman, B.A., City College of New York (1967); J.D., Brooklyn Law School (1971); LL.M., New York University School of Law (1972); member, American Bar Association, Section of Taxation, Committee on Corporate Tax; member, New York State Bar Association, Section of Taxation, Committee on Corporations, Committee on Partnerships, and Committee on Income from Real Property; member, International Bar Association, Committee on Taxation; Advisory Board, Tax Management Real Estate Journal; member, New York State Bar; co-author, Tax Management Portfolios No. 561, Capital Assets and No. 759, Transfers to Controlled Corporations: Related Problems.

Robert P. Rothman, Esq.

Robert P. Rothman, Of Counsel, Piper Rudnick L.L.P., New York, New York; B.S., Cornell University 1978; J.D., Columbia University 1981; Formerly associated with Skadden, Arps, Slate, Meagher & Flom L.L.P., New York, New York. 

Heather M. Rothman

Heather M. Rothman has been a reporter with BNA since 2001, joining the Daily Tax Report staff in 2007. She covers tax legislation. She holds a B.A. in Journalism and an M.A. in Political Management from the George Washington University. Her prior experience includes nearly two years at Congressional Quarterly. She is BNA’s representative on the Executive Committee of Periodical Correspondents in Congress.

Gideon Rothschild, Esq.

Gideon Rothschild, B.B.A., Bernard M. Baruch College of the City University of New York, 1973; J.D., New York Law School, 1980, with honors; Partner and Co-Chair, Trusts & Estates and Wealth Preservation Group, Moses & Singer LLP, New York, New York; member New York Bar, U.S. Tax Court, U.S. District Court Southern District of New York, American College of Trust and Estate Counsel, International Academy of Estate and Trust Law, New York State Bar Association, American Bar Association Real Property Trust & Estate Section, Adjunct Professor at University of Miami School of Law Graduate Program; speaker on asset protection and advanced estate planning strategies; author of articles on asset protection, trusts and estate planning, including contributions to Trusts and Estates magazine, BNA Tax Management Portfolio, and American Bar Association publications.  

Charles E. Rounds, Jr.

Charles E. Rounds, Jr., B.A.; Columbia University (1969); J.D., Suffolk University Law School (1976); Member of Bar of Massachusetts (1976); Lawyer, Office of Trust Counsel and Office of General Counsel, The First National Bank of Boston (1977-1983); Adjunct Instructor (1978), Associate Professor of Law (1983-1986), Professor of Law (since 1986) Suffolk University Law School; Counsel to The Franklin Foundation, by statute sole managing agent of a 200-year accumulation trust established under the will of Benjamin Franklin (1990-1993); Member, Board of Editors, Massachusetts Lawyers Weekly; Author, Loring, A Trustee's Handbook (Aspen 2004) and nine prior editions; Academic Fellow, American College of Trust and Estate Counsel; Reporter, 4th Edition, ACTEC Commentaries on the Model Rules of Professional Conduct.

Mark Rowe

Mark S. Rowe, MBA, University of Texas; B.S. (Accounting) (cum laude), Ohio State University. Mr. Rowe has over 15 years of experience providing financial management to high growth public and private technology companies. He began his career in public accounting as a CPA with Arthur Young & Company and later with Peat, Marwick, Mitchell and Company. Since 1997, he has been a chief financial officer with Interim Management Services, LLC, Tatum CFO LLC, and, most recently, TLMI Corporation. 

Allen Rubenfield

Allen J. Rubenfield, CPA, J.D., University of Pittsburgh; M.B.A., University of Pittsburgh; B.A., Pennsylvania State University. Allen Rubenfield has authored numerous articles for both practitioner and academic journals, including The CPA Journal, The Journal of Applied Business Research, and the New Accountant. He is currently a Lecturer of Accounting at the Stetson School of Business and Economics, Mercer University in Atlanta, GA. He is a licensed Certified Public Accountant in Maryland and a licensed attorney in both Pennsylvania and the District of Columbia.

Charles D. Rubin, Esq.

Charles D. Rubin, Esq., University of Florida (1983); B.A. (Political Science), Northwestern University (1980); member, Florida Bar; Vice–chairman, Foreign Tax Advisory Committee of Florida Bar, Tax Section (1988); Author, “The FIRPTA Manual — Compliance and Planning Guide to the Foreign Investment in Real Property Tax Act” (Maxwell McMillan); Author, “Florida Sales and Use Taxes on Boats — Compliance and Planning Manual” (Florida Tax Publications); Contributor to: University of Florida Law Review, Journal of Bank Taxation, Marine Business Journal, Tax Ideas, Tax Management Estates, Gifts and Trusts Journal, Tax Notes, Journal of Taxation, Callaghan & Co. publications, Bureau of National Affairs publications; Adjunct Professor, University of Miami School of Law, Graduate Program in Taxation and Graduate Program in Estate Planning (1991–present).

Blake D. Rubin, Esq.

Blake D. Rubin, B.A., Haverford College, 1976; J.D., cum laude, University of Pennsylvania, 1980; M.B.A., with distinction, Wharton School of the University of Pennsylvania, 1980.  Member, Order of the Coif, Beta Alpha Psi, Beta Gamma Sigma.  Partner, McDermott Will & Emery LLP, Washington, D.C.  Author of more than 120 articles on partnership and real estate tax topics; frequent speaker on tax topics.  Former Chair, District of Columbia Bar Tax Section; former Chair, American Bar Association Section of Taxation Real Estate Committee.  Partnership and Real Estate Chair, New York University Annual Institute on Federal Taxation; Chair, ALI-ABA Annual Conference on Creative Tax Planning for Real Estate Transactions; Chair, PLI Annual Real Estate Tax Forum; Chair, AICPA Annual Federal Real Estate Tax Conference.

Eric Rubin, Esq.

Eric H. Rubin, Esq., is the Managing Editor of the Tax Practice Series Bulletin and contributing editor to the Weekly Report.

Eric Rubin, Esq.

Eric B. Rubin, Esq. is with Dechert LLP in Philadelphia, PA and is a frequent contributor to BNA Tax & Accounting's Financial Planning Journal.

Ulises Ruiz, Esq.

Ulises Ruíz, Instituto Tecnológico Autónomo de Mexico (ITAM) Law School in Mexico (1992), Universidad Panamericana (Taxation, 1994;  Constitutional Litigation, 1996), New York University (LLM in Tax, 2000); member of the International Fiscal Association; registered litigator before Mexican Federal courts and before the Mexican Court of Fiscal and Administrative Justice;  worked in the International Division of the Mexican Ministry of Finance (1992 -1996); worked with PricewaterhouseCooper’s international tax practice in New York (1997 - 2004); Senior Manager with the Latin American Business Center of Ernst & Young LLP in New York, NY.  

William Ruland

William Ruland, Ph.D., SUNY at Buffalo, New York (1976), MBA, SUNY at Buffalo, BS, Pennsylvania State University Industrial Engineering. Areas of expertise include financial accounting and financial statement analysis. Author of numerous publications in journals of accounting and finance. Editorial Board, Journal of Accounting and Public Policy, 1982-present. 

John Ryan, Esq.

John Ryan of Matheson Ormsby Prentice Solicitors is a Fellow of The Institute of Chartered Accountants in Ireland. 

Denise Ryan, State Tax Law Editor

Denise Ryan, who joined BNA in 2005, covers state tax credits and incentives issues for the Multistate Tax Report, Weekly State Tax Report, and Daily Tax Report. She previously worked at Lexis/Nexis as a state code editor, at Legal Times covering local court decisions, and at the American Health Lawyers Association. She is a graduate of Catholic University and Catholic University Law School.

Risto Rytohonka, Esq.

Risto Rytöhonka, LL.B., 1978 (University of Helsinki), Diploma in European Integration, 1981 (University of Amsterdam), Varatuomari, 1984 (“lawyer trained in the court”), LL.M. in Taxation, 1992 (University of Miami); member of the international lawyers’ organization, The Nordlund Group.

Cheryl Saenz

Cheryl Saenz has been the managing editor of Daily Tax Report since 2012. Since joining Bloomberg BBNA in 1989, Cheryl has been a reporter, copy editor, and assistant managing editor of Daily Report for Executives. She also worked in the product development division developing prototypes for new products. Cheryl has a B.A. in English with Distinction from the University of Michigan and an M.A. in writing from Johns Hopkins University.

Michael H. Salama, Esq.

Michael H. Salama, B.S. (Mathematics), Vassar College (Ford Foundation Scholar); J.D. (with honors), George Washington University Law School, Masters in Business Administration (Concentration in Management Science and Finance), University of Cambridge, Judge Business School. Vice President Tax Administration & Senior Tax Counsel for The Walt Disney Company. Previous positions include: senior manager, the Washington National Tax Services group, PricewaterhouseCoopers LLP; senior trial attorney, Office of Chief Counsel, IRS Active member of the American Bar Association’s Tax Accounting Committee. Professional organization activities include: Chair, Los Angeles County Bar Association’s Entertainment Tax Committee; member, IRS Commissioner’s Advisory Council; member, Georgetown University State & Local Tax Institute Advisory Board; member, UCLA Tax Controversy Institute Planning Committee, Member Pembroke College, Cambridge University.

Michael Salama

Michael H. Salama is the vice president for tax administration and senior tax counsel for the Walt Disney Co.

Laura Salisbury, Legal Editor

Laura Salisbury is a member of BNA Tax Management's Accounting Policy and Practice Group, with the primary responsibility of preparing accounting manuscripts for publication as portfolios. Prior to joining BNA in 2008, Laura practiced as a Child Abuse and Neglect Attorney and Guardian Ad Litem in Washington, D.C. for many years. Laura received her J.D. from George Mason University School of Law in Arlington, Virginia and a B.A. from the University of Strathclyde in Glasgow, Scotland.

James E Salles, Esq.

James E. Salles, B.A. Johns Hopkins University, 1983; J.D., M.B.A., Emory University, 1987; Ll. M. (Tax), New York University, 1988; member, Caplin & Drysdale, Washington, D.C.; member ABA, Georgia and District of Columbia bars; author and speaker on tax accounting and timing issues, foreign tax credits, interest and procedural issues for large controversies.   

George Salter

George A. Salter, J.D., University of Wisconsin Law School; B.A. College of the Holy Cross. Mr. Salter is an attorney and a partner at Hogan & Hartson LLP in New York, New York, who regularly represents individual accountants and foreign and domestic accounting firms in civil litigation and regulatory matters. Mr. Salter's practice includes litigation in federal and state courts, and investigations commenced by the U.S. Securities and Exchange Commission and the Public Company Accounting Oversight Board.

Irene Salvi

Dr. Irene Salvi, Tax Partner, Leader Financial Services and International Tax, Deloitte Zurich, Switzerland; 1996 – 2007 Swiss Re Group Head of Tax. PhD in law University of Zurich; Member of the Board of the Swiss International Fiscal Association (IFA).  

Lars Samuelson, Dr.

Dr. Lars Samuelson has extensive experience in Swedish and international corporate taxation. A Senior Tax Manager with KPMG Bohlins AB, his practice involves mergers and acquisitions, cross border transactions, venture capital and private equity, and tax litigation. Dr. Samuelson is also a teacher of tax law at the Stockholm University. 

John P. Sare, Esq.

John Sare, Esq., Partner, Patterson, Belknap, Webb & Tyler LLP (2004- ); Milbank, Tweed, Hadley & McCloy LLP (1991-2004, partner 2000-2004); Lecturer in Law (Seminar in Law and the Visual Arts), Columbia University School of Law (2001- ); Columbia University School of Law (J.D. 1990; Harlan Fiske Stone Scholar); Staff, Columbia-VLA J. L. & Arts; Southern Methodist University (B.A. summa cum laude 1986; Phi Beta Kappa); Member: Association of the Bar of the City of New York, Committee on Art Law (1995-98), Committee on Non-Profit Organizations (member, 1992-95; secretary, 1998-2001). Publications include: “A Primer on the Law of Cy Pres and Equitable Deviation” (American Law Institute — American Bar Association Conference on Legal Problems of Museum Administration) (2004); “Non-Profit Contracts: On a Budget, On a Mission & On a Tightrope,” Profitable Information for the Non-Profit (Association of the Bar of the City of New York) (2003); “Not ‘SO’ Fast: The Supporting Organization as a Vehicle for Charitable Giving” (Practising Law Institute) (2003); “Facing Important Legal Issues,” Splendid Legacy: The Guide to Creating Your Family Foundation (National Center for Family Philanthropy) (2002); “ ‘Transparency’ Means Greater Accountability for Non-Profits,” Trs. & Ests. (Sept. 2000) (with Carolyn C. Clark); “More Disqualified Persons Among Us: Living with Intermediate Sanctions,” NYU 26th Conference on Tax Planning for 501(c)(3) Organizations (1998); “Income-Producing Activities of U.S. Museums: Where Does Charity Stop and Commerce Begin?”, Int'l Legal Practitioner (Sept. 1996) (with Carolyn C. Clark); “Art for Whose Sake? An Analysis of Restricted Gifts to Art Museums,” Columbia-VLA J. L. & Arts (Spring 1989). 

Lewis J. Saret

Lewis J. Saret; George Washington University School of Law (1990; Juris Doctor); Masters of Business Administration and Masters of Accounting, Jesse H Jones Graduate School of Business, Rice University; Lamar University (BA). Saret practices in the areas of federal income taxation; estate and gift taxation; international tax; business succession planning; corporate transactions (financial and tax implications); charitable and exempt organizations. Mr. Saret is also a Certified Public Accountant. He serves as Chairman, Estate and Gift Tax Committee of the Greater Washington Society of CPAs; Chair, Planned Giving for B’nai B’rith International; Vice-Chair, Asset Protection Planning Committee, Real Property, Probate and Trust Section, American Bar Association; Member, Forums Committee of the National Press Club (recipient of Vivien Award from the National Press Club in recognition of outstanding contribution to the Forums Committee); Member, D.C. Estate Planning Council; Member; Monte Jade Science and Technology Association. Mr. Saret is also a Certified Public Accountant.
Moore & Bruce LLP, Washington, D.C.

Karen J. Saunders

Karen Saunders has been a copy editor for Daily Tax Report since 2010. She previously worked as a senior desk editor, copy editor, and page designer for the Orlando Sentinel in Florida, and as an assistant news editor, copy editor, wire editor, and page designer for the Tucson Citizen in Arizona. She holds a bachelor's degree in communication from the University at Buffalo in New York and a master’s degree in journalism from the University of Arizona.

Ken Savell

Ken Savell is the Editor of BNA Tax and Accounting's IRS Practice Adviser and IRS Practice Adviser Report and a contributing editor to the Weekly Report.

Bruce S. Schaeffer, Esq.

Bruce S. Schaeffer, Master of Laws (Taxation), New York University School of Law, 1976; J.D., Brooklyn Law School, 1975. Mr. Schaeffer is an attorney in private practice with offices in New York, N.Y. He concentrates his practice in the areas of estate planning, taxation, franchising, and securities fraud. Mr. Schaeffer is also president of Franchise Valuations Limited and is a member of the Institute of Business Appraisers.

Donald Schapiro, Esq.

Donald Schapiro, B.A., Yale University, 1944; LL.B., Yale Law School, 1949; Partner in tax practice at Chadbourne & Parke LLP, New York; former Chairman of Tax Section of the New York State Bar Association, former member Financial Accounting Standards Advisory Committee, Financial Accounting Standards Board; visiting lecturer at Yale Law School, 1949-1979 and 1994; author of many articles on taxation issues, including contributions to The Daily Deal and Chadbourne & Parke Client Alerts.

Thomas J. Schenkelberg, Esq.

Thomas J. Schenkelberg, B.B.A., University of Iowa (with Distinction 1982); J.D., University of Iowa (with Distinction 1986); Certified Public Accountant; Chair of the Nonprofit Practice Group of Polsinelli Shalton & Welte, P.C., Kansas City, Missouri; frequent speaker and writer on nonprofit tax issues. 

Allen Schiff

Dr. Allen I. Schiff is Area Chairman of Accounting at the Schools of Business at Fordham University. Dr. Schiff also serves as the Director of the MBA Field Study Consulting Program. Dr. Schiff received his Ph.D. from New York University in 1974. He also earned an M.S in Accounting from New York University in 1974 and B.A. in Economics in 1967 from New York University. His articles have appeared in numerous publications. Additionally, he served as a Faculty Fellow at PricewaterhouseCoopers. He also serves as an outside Director and an Audit Committee member of a publicly-traded company.

Jonathan Schiff

Dr. Jonathan B. Schiff is professor of accounting at the Silberman School of Business of Fairleigh Dickinson University. Dr. Schiff received his Ph.D. from New York University in 1985 and completed an M.S. in Accounting from New York University in 1975. He has extensive consulting experience with top companies such as American Express, DaimlerChrysler, GE, Merck & Co., and is the founder of the Finance Development & Training Institute, a best practices alliance of global companies. Dr. Schiff is the author of over 60 articles in both the academic and practitioner literature and specializes in corporate financial reporting, internal control, CFO practices and cost management. 

Keith Schiller, Esq.

Keith Schiller, A.B., U.C.L.A, 1971; J.D., University of California (Boalt Hall) 1974; M.B.A.-Taxation, Golden Gate University, 1981; Shareholder-Schiller Law Group, a PLC, Orinda, California; member California Bar; author of 12 course texts  for California CPA Education Foundation and recipient of award for best course materials, 2001; creator of Estate Planning at the Movies™; author on on estate tax planning, business succession, GST tax, and estate tax compliance, including including contributions to Leimberg Information Services, Inc® and the BNA Estates, Gifts and Trusts Journal.  

Michael Schinabeck, Esq.

Michael J. Schinabeck, Esq. is a Federal Tax Law Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report.

Ozzie A. Schindler, Esq.

Ozzie A. Schindler, Esq., B.S. in Accounting, University of Florida (1990); J.D., University of Florida (1993); LL.M., New York University (1995); member, Florida Bar Association. 

Katherine Schipper

Katherine Schipper, BA, University of Dayton; MA, MBA and PhD, University of Chicago; Thomas Keller Professor of Business Administration at the Fuqua School of Business, Duke University; speaker on matters related to financial reporting; author of articles on corporate finance and financial reporting. 

David M. Schizer

David M. Schizer is the Dean and Lucy G. Moses Professor of Law at Columbia Law School, where he teaches courses on federal income taxation, the taxation of financial instruments, corporate tax, and the economics of transactions. His publications include: “Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities,” 56 National Tax J. 167 (Mar. 2003) (with William Gentry); “Understanding Venture Capital Structure: A Tax Explanation for Convertible Preferred Stock,” 116 Harv. L. Rev. 874 (2003) (with Ronald Gilson); “Reducing the Tax Cost of Indexed Options,” 96 Tax Notes 1375 (9/2/02); “Frictions as a Constraint on Tax Planning,” 102 Colum. L. Rev. 1312 (2001); “Tax Constraints on Indexed Options,” 149 U. Pa. L. Rev. 1941 (2001); “Sticks and Snakes: Derivatives and Curtailing Aggressive Tax Planning,” 73 S. Cal. L. Rev. 1339 (2000); “Executives and Hedging: The Fragile Legal Foundation of Incentive Compatibility,” 100 Colum. L. Rev. 440 (2000); and “Realization as Subsidy,” 73 N.Y.U. L. Rev. 1549 (1998). Dean Schizer has also written several reports for the New York State Bar Association, where he serves on the executive committee and as co-chair of the Committee on Financial Institutions. Dean Schizer is also a member of the Tax Club and the Tax Forum. He served in the tax department at Davis Polk & Wardwell from 1995-98, and clerked for Justice Ruth Bader Ginsburg during the U.S. Supreme Court's October 1994 term. He is a graduate of Yale College and Yale Law School.

John G. Schmalz, Esq.

John G. Schmalz, B.A., University of Wisconsin, Milwaukee; J.D., Marquette University; formerly Attorney-Advisor, Legislation and Regulations Division, Office of the Chief Counsel, Internal Revenue Service; member, American Bar Association, Tax Section (Partnership Committee), State Bar of Wisconsin; Vice Chairman, ABA Partnership Tax Committee's Subcommittee on like-kind exchanges; author, articles published in Journal of Partnership Taxation, Journal of Taxation, Journal of Real Estate Taxation, and Journal of S Corporation Taxation.

John W. Schmehl, Esq.

John W. Schmehl, B.A., Muhlenberg College (cum laude, 1975); J.D., Dickinson School of Law (cum laude, 1978); Editor, Dickinson Law Review; LL.M. (Taxation), Temple University School of Law (1982); former Trial Attorney, Office of Chief Counsel, Internal Revenue Service; author and lecturer on various tax topics concerning corporate tax and tax procedure.
 

Mark N. Schneider, Esq.

Mark N. Schneider, B.S., Lehigh University, magna cum laude (1971); M.B.A., Columbia University (1973). Certified Public Accountant (California, DC, New York and Texas); Partner, Deloitte Tax LLP; member, American Institute of Certified Public Accountants, National Association of Real Estate Investment Trusts, American Society of Pension Professionals & Actuaries; AICPA Tax Practice Responsibilities Committee; and former member of the AICPA Employee Benefits Tax Committee.
 

Jeffrey A. Schoenblum

Jeffrey A. Schoenblum, A.B., Johns Hopkins University (1970); J.D., Harvard Law School (1973); professor, Vanderbilt University Law School (1977-present); author, “Reaching for the Sky or Pie in the Sky: Is U.S. Onshore Trust Reform an Illusion?” in Extending the Boundaries of Trusts and Other Ring-Fenced Funds in the Twenty-First Century (Kluwer); author, Multistate and Multinational Estate Planning, 2 vols. (Aspen 1999 & 2002 Supp.); author, Page on Wills: Annual Supplement (Anderson); author, Multistate Guide to Estate Planning (Aspen 2003); author, “Fiduciary Duty and the Direct-Derivative Distinction in the Takeover/Merger Context” in L'Alambicco Del Comparatista: Amministratori: Fiduciari—Ma Di Chi? (2001); editor, A Guide to International Estate Planning (ABA 2000); author, “Conflict of Laws; Trusts and Civil Law; Situs Wills—The American Perspective” in International Estate Planning (1996); author, Preface, Global Estate Planning (Kluwer 1995); author, “The Use of Offshore Trusts by Residents or Nationals of Civil Law Jurisdictions” and “Property Ownership and Succession Planning for the Foreign National: Conflicts of Law; Recognition of Trusts and Testamentary Dispositions; Marital Property Rights and Forced Heirship” in International Wealth Transfer Techniques—1990s and Beyond (1995); co-editor, International Estate Planning (ABA 1991) (with D. Kozusko); author, “The Adaptation of the Asset Protection Trust for Use by the Multinational Corporation—The American Perspective” in Commercial Aspects of Trusts and Fiduciary Obligations (Clarendon 1992). 

Erica Schohn

Erica F. Schohn is an associate in the Executive Compensation and Benefits practice group at Skadden, Arps, Slate, Meagher & Flom LLP, New York, NY. Ms. Schohn’s practice focuses on executive compensation, mergers and acquisitions, and corporate governance matters. She also regularly advises clients regarding tax planning with respect to compliance with Section 409A and the tax rules relating to deferred compensation, the excise tax on excess parachute payments, and limits on the deductibility of executive compensation.

Dan Schulder

Dan A. Schulder is with the Harrisburg office of Wolf, Block, Schorr and Solis–Cohen LLP. His practice involves all aspects of federal and state tax practice. Mr. Schulder received his law degree from Dickinson School of Law in 1987 and a Master of Laws in Taxation degree from Georgetown University Law Center in 1992. He received his B.S. in accounting from Syracuse University in 1983. Mr. Schulder is a certified public accountant. Mr. Schulder's work in the fields of taxation and corporate planning have been published in numerous publications. He was previously associated with another law firm where he served as an editor of its state tax newsletter. He is a frequent lecturer on taxation and corporate planning topics.

Jeffrey Schultz

Jeffrey L. Schultz, A.B., Princeton University (1990, magna cum laude); J.D., University of Virginia (1994); M.P.A., Kennedy School of Government, Harvard University (2004); associate, corporate and securities law, Shearman & Sterling LLP and Akin, Gump, Strauss, Hauer & Feld LLP; has served as general counsel of a start-up sports media venture; has contributed to a treatise on international debt markets, and is the author of a study on U.S. constitutional and foreign relations law; currently Assistant General Counsel, Millennium Partners, L.P. 

Daniel J. Schwartz, Esq.

Daniel J. Schwartz, University of Missouri at Columbia (A.B. 1974 cum laude); University of Missouri at Kansas City (J.D. 1977); Member of the Bar Association of Metropolitan St. Louis, the Missouri Bar, and the American Bar Association Section of Taxation, Committee on Employee Benefits.

Benjamin Schwendener, Jr.

Benjamin Schwendener, Jr., B.A. (1950) and L.L.B. (1953) from the University of Michigan; member of the Tax Section of the American Bar Association, and has served on the State and Local Tax Committee and the Committee on S Corporations; serves as Chairman of the Subcommittee on Tax Planning for Trusts and Estates as Stockholders of S Corporations; member of the State Bar of Michigan's Tax Section, and has served that organization in various capacities including: Chairman of the Sub–committee on Technical Revision of the Michigan Income Tax Act, Vice Chairman of the Tax Section, and President of the Tax Section. Lecturer and adjunct professor in state and local taxation at the University of Michigan law school; published several articles and publications on the Michigan Single Business Tax Act.

Eileen Scott, Ph.D.

 Eileen Scott, MPA, Harvard University; Ph.D. (award of academic merit), University of Miami; M.A., University of Miami; B.S. (with honors), Skidmore College; enrolled agent.

Ching-Ling Seah

Ching Ling Seah, L.L.B. (Hons), National University of Singapore, 2002; Advocate & Solicitor, Supreme Court of Singapore; Associate Director, Tax & Private Clients Services, Drew & Napier LLC, Singapore.

Joseph Sebik

Joseph P. Sebik, B.A., Accounting, Queens College of the City University of New York (1977); graduate credits towards MBA; Controllership, St. Johns University; Certified Public Accountant, New York State (1980); member of the Accounting Committee of the Equipment Leasing Association (ELA) since 2000; recurring speaker at ELA Accounting Conferences; author of numerous articles on leasing; member of the AICPA; over 20 years of lease accounting and financial reporting experience with Price Waterhouse, IBM Credit Corporation, Citicorp Global Equipment Finance, JPMorgan Capital, and Citi Bankers Leasing (a division of Citigroup Inc.). 

Michael Sedlaczek

Michael Sedlaczek, Universities of Vienna and Innsbruck (Master of Laws 1988); Doctor of Jurisprudence (1992); member, Austrian Bar; member, International Academy of Estate and Trust Law; International Fiscal Association; and International Bar Association. 

Scott L. Semer, Esq.

Scott L. Semer, J.D., Columbia University School of Law (1997); B.F.A., Tisch School of the Arts (1992); Lecturer-in-Law, Columbia University School of Law; Partner, Davies Ward Phillips & Vineberg LLP.
 

Rajiv G. Shah

Rajiv G. Shah, B.Com, F.C.A., University of Bombay (1980), Fellow of the Institute of Chartered Accountants of India, Member of International Taxation and Taxation Committee of Bombay Chartered Accountants’ Society, Member of Taxation and International Trade Committee of Bombay Chamber of Commerce and Industry, contributor and speaker at seminars on taxation. Partner responsible for firm's taxation practice. 

Richard A. Shapack, Esq.

Richard A. Shapack, B.S., Engineering, United States Naval Academy; M.B.A, Harvard University Graduate School of Business; J.D., Catholic University Columbus School of Law; Of Counsel, Butzel Long, Bloomfield Hills, Michigan; Practicing business law, real estate and estate planning with special emphasis on tax and business planning; member Michigan Bar; ABA, Florida Bar - Board Certified Tax Lawyer; Fellow, American College of Tax Counsel; Fellow, American College of Trust and Estate; Michigan Super Lawyer  since inception in 2006-09; speaker at ABA Real Property Section and Tax Section meetings, State Bar of Michigan meetings, the Michigan Institute for Continuing Legal Education, the Tax Management Advisory Board, the BNA Law Education Institute National Law Conference; and the NYU Real Estate Institute; authored many articles and book reviews. 

David H. Shapiro

David H. Shapiro, A.B., cum laude, Princeton University (1992); J.D., University of Virginia School of Law (1995); LL.M. (Taxation), New York University School of Law (1997). Editor, Virginia Tax Review (1994-95); Graduate Editor, Tax Law Review (1996-97). Adjunct Professor of Law, Georgetown University Law Center. Member: New York State Bar, District of Columbia Bar, American Bar Association (Tax Section) and District of Columbia Bar Association (Tax Section).

Daniel N. Shaviro

Daniel N. Shaviro, A.B., Princeton University (1978); J.D., Yale Law School (1981); member, District of Columbia Bar; author of various books including When Rules Change: A Political and Economic Analysis of Retroactivity and Transition Relief and Making Sense of Social Security Reform; contributor of articles to various journals including Tax Law Review, Virginia Tax Review, TAXES, Harvard Law Review, University of Chicago Law Review, and Michigan Law Review; Caplin & Drysdale, Washington D.C. (1981–84); Legislation Attorney, Joint Committee on Taxation (1984–87); Assistant Professor and then Professor of Law at University of Chicago Law School (1987-1995); Professor of Law at NYU Law School since 1995.

Matt Shaw

Matt Shaw is with KPMG LLP's Washington National Tax office.

William Shenkir

William G. Shenkir, B.B.A., Texas A&M University; M.B.A., Ph.D., University of Texas at Austin; CPA Texas; Member: American Institute of Certified Public Accountants, American Accounting Association. Former technical advisor and project director for Financial Accounting Standards Board; Former Dean of the McIntire School of Commerce; Past President of the American Assembly of Collegiate Schools of Business. Contributor to more than 50 journal articles; more than 100 presentations before professional and academic groups; edited or co-authored seven books. Former member Board of Directors of Dominion BankShares Corp. and First Union National Bank-Mid-Atlantic Region; currently serving on Board of Directors of ComSonics, Inc. 

Stanley G. Sherwood, Esq.

Stanley G. Sherwood, Bryant College, B.S.B.A. (1968); Suffolk University Law School, J.D. (1971); New York University Graduate School of Law, LL.M. (1979); Member of the Bar of the State of New York; Certified Public Accountant (New York); Member of the Board, Institute of International Taxation; Member, International Fiscal Association, American Bar Association Tax Committee, New York State Bar Association Committee on Foreign Investment in the U.S. 

Sakura Shiga

Sakura Shiga is a Partner at Shiga & Associates in Japan. Educated at the University of Tokyo, Sakura was admitted in 2005 to the Dai-Ichi Tokyo Bar Association and is admitted to work as an attorney-at-law and as a certified tax advisor in Japan. In addition to working for Japan’s Ministry of Finance, Sakura acted as a counsellor for the Embassy of Japan to the United Kingdom, Ministry of Foreign Affairs and is currently a member of the Executive Committee of the International Fiscal Association (representing Japan).

J. Edward Shillingburg, Esq.

J. Edward Shillingburg, A. B., Stanford University, 1958; LL.B., Harvard University, 1961; principal, Law Office of J. Edward Shillingburg, Shelter Island Heights, NY; formerly of counsel, Morgan, Lewis & Bockius, New York City (1994-1997); tax and ERISA partner, Lord Day & Lord Barrett Smith, New York City (1972-1994); admitted in New York, New Jersey and District of Columbia; author and speaker on ERISA and exempt organization issues. 

Thomas Shimkin

Thomas K. E. Shimkin, B.A., Tufts University, 1987; J.D., Georgetown University Law Center, 1993; Director, Multistate Tax Commission National Nexus Program, Washington, DC; member, bars of District of Columbia, Virginia, Massachusetts, U.S. Supreme Court; speaker and instructor on nexus issues; manager of multi-state voluntary disclosure program. Previously, legislative counsel to state government relations division of Distilled Spirits Council of the United States; legislative assistant, U.S. House of Representatives; ranger, U.S. National Park Service.  

Douglas L. Siegler, Esq.

Douglas L. Siegler, partner, Sutherland; B.A., cum laude, Princeton University; J.D., with honors, Duke University School of Law; member, District of Columbia Bar and Maryland Bar; Fellow of the American College of Trust and Estate Counsel; American Bar Association Section of Taxation (Estate and Gift Tax Committee); frequent lecturer at various estate and tax planning seminars; author of numerous magazine and journal articles.

Steven R. Sieker, Esq.

Steven Sieker holds a BA (Honors) from the University of Alberta and an LLB from Dalhousie University (both in Canada). He is a former law clerk to the Supreme Court of Canada and joined Baker & McKenzie's office in Hong Kong in 1998. His specialties are Hong Kong and regional tax advisory work and litigation as well as Canadian tax planning. He has been a member of the Inland Revenue Board of Review and a part-time lecturer in Revenue Law at City University and Hong Kong University. He writes and speaks frequently on tax matters. 

Klaus Sieker, Dr.

Dr. Klaus Sieker is a parter at Flick Gocke Schaumberg in Frankfurt, Germany.

Sidney Silhan, CPA, CMA, MST, JD

 Sidney Silhan, J.D. (highest honors), Chicago-Kent College of Law; M.S., DePaul University; B.S., Northern Illinois University; C.P.A.; C.M.A.

Debra Silverman-Herman

Debra L. Silverman, an associate at Roberts & Holland LLP, has significant experience dealing with state and local tax issues. She is a member of the State & Local Tax Committee of the Association of the Bar of the City of New York, and an editor of The State & Local Tax Lawyer. She received a B.A. with honors from the University of Wisconsin-Madison, and her J.D. from American University, Washington College of Law, where she was Associate Executive Editor of the American University International Law Review, and received the American University International Law Review Outstanding Publication Award for 1999. She received an LL.M (Taxation) from New York University.

Gary J. Silversmith, Esq.

Gary J. Silversmith, B.S., magna cum laude, University of Colorado (1977); J.D., Georgetown University Law Center, member, The Journal of Law & Policy, (1981); M.L.T., Georgetown University Law Center (1983); member: District of Columbia Bar Association, Colorado Bar Association, American Bar Association, Sections of Taxation and Real Estate; Vice President—Long & Foster Real Estate, Inc., Washington, D.C.; formerly, The Office of the General Counsel, Federal National Mortgage Association; guest lecturer at Johns Hopkins University; contributor to various legal publications.

Amy Silverstein

Ms. Silverstein received her B.S., Summa Cum Laude, in 1988, from the University of California at Los Angeles, where she was Phi Beta Kappa. In 1991, she received her J.D. degree from Stanford Law School, and was Order of the Coif. She is a partner with Silverstein & Pomerantz in San Francisco. Previously, Ms. Silverstein was a partner with Morrison & Foerster. She has extensive experience in litigating state and local tax cases as well as experience in advising clients on tax planning matters. Her practice includes franchise (income), sales and property tax issues.

Leonard L. Silverstein, Esq.

Leonard L. Silverstein is the founder of Silverstein and Mullens, which later became part of Buchanan Ingersoll & Rooney PC. He concentrates his practice in estate planning, nonprofit organizations, charitable contributions and representation before the Internal Revenue Service and Treasury Department.

Todd Simmens

Todd C. Simmens, B.S. (Accounting), Drexel University; J.D., cum laude, Dickinson School of Law of the Pennsylvania State University; LL.M. (Taxation), Georgetown University Law Center; Partner and National Director of Tax Controversy and Procedure, BDO Seidman, LLP, Woodbridge, NJ, and Washington, DC; former Senior Manager, National Tax Controversy and Risk Management Services Group, Ernst & Young, LLP, Metropark, NJ, and Washington, DC; former Associate Attorney, White & Case, LLP, New York, NY; former Legislation Counsel, U.S. Congress, Joint Committee on Taxation; former Associate Attorney, Blank Rome, LLP, Philadelphia, PA; former Attorney-Advisor, Honorable Joel Gerber, U.S. Tax Court, Washington, DC; former staff tax accountant, Ernst & Whinney and Ernst & Young, LLP, Fort Lauderdale, FL, and Philadelphia, PA; Chair—Legislation Subcommittee, Court Procedure Committee of the American Bar Association Tax Section; frequent speaker on a variety of federal tax issues. Admitted to practice law in New Jersey, Pennsylvania, and New York. Certified Public Accountant licensed in Pennsylvania and New Jersey.

Steven D. Simpson, Esq.

Steven D. Simpson, B.A., Hillsdale College (1975); J.D., Wake Forest University (1978); LL.M. (Taxation), Georgetown University (1981); member, District of Columbia, Florida and North Carolina Bar Associations; American Bar Association, Section on Taxation: Exempt Organizations Committee; and contributor to various tax publications on Exempt Organizations issues. 

Stuart Sinclair, Esq.

Stuart Sinclair is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. He is a member of the Tax Department, where his practice focuses on a range of corporate tax matters, specializing in tax-based structured finance transactions, capital markets, financial instruments, mergers and acquisitions, reorganizations and tax insurance. 

Peter Sjogren, Esq.

Peter Sjögren, LL.M., Uppsala University – Sweden, 1989;  Partner, Delphi Law firm, Stockholm, Sweden; member Swedish Bar, International Bar, International Fiscal Association; speaker on international tax issues; co-author to the Swedish Chapter in The International Guide to the Taxation of Holding Companies (IBFD) and author to numerous articles in both international and domestic press.

Georgiana J. Slade, Esq.

Georgiana J. Slade, A.B., Duke University (1982); J.D., Harvard Law School (1985); partner, Milbank, Tweed, Hadley & McCloy (1995–); fellow, American College of Trust and Estate Counsel; chair, Committee on Legislation, Trusts & Estates Section, New York State Bar Association (1998–); co–chair, Estates & Trusts Committee, Tax Section, New York State Bar Association (1995); affiliate, American Academy of Hospital Attorneys; member, Duke University Estate Planning Council; member, New York State Bar Association (1986–); member, American Bar Association (1986–); member, New York State Bar.

Eric B. Sloan

Eric B. Sloan, B.A. (with honors), Northwestern University; J.D., University of Chicago Law School; LL.M. (with distinction), Georgetown University Law Center; former associate, Irell & Manella LLP; Sutherland, Asbill & Brennan LLP; member, Tax Section of the American Bar Association, Tax Section's Partnership and Corporate committees; Chair, Partnership Committee's Subcommittee on Contributions and Distributions; admitted to practice in California, Illinois, and the District of Columbia; author and co-author, various articles in Tax Notes, Journal of Taxation, Tax Executive, Taxes, Major Tax Planning (The Law School of the University of Southern California), Journal of Passthrough Entities, Tax Management Memorandum, and Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures, & Other Strategic Alliances (Practising Law Institute); lecturer, Practising Law Institute, the American Bar Association, the Tax Executive Institute, The University of Chicago Law School's Federal Tax Conference, the University of Southern California Law School's Institute on Federal Taxation, and the California Bar Association; Adjunct Professor, Georgetown University Law Center.

Kathleen Smalley

Kathleen Smalley, B.A., Rice University (1978, summa cum laude, Phi Beta Kappa); J.D., Harvard Law School (1981, magna cum laude); law clerk, Judge John Minor Wisdom, U.S. Court of Appeals, and Justice Sandra Day O'Connor, U.S. Supreme Court; Adviser, American Law Institute, Restatement (Third) Torts: Economic Torts; has served as general counsel of public and private companies and as trustee of a public pension fund, where she was a member of the audit committee and chair of the board governance committee; has taught at Harvard, Stanford, Yale, UCLA and SMU law schools; has lectured at Stanford Business School, UCLA's Anderson Business School, Columbia University's law and business schools and MIT's Sloan School; in private law practice, currently consults on real estate, finance, and corporate governance. 

Annette B. Smith, CPA

Annette B. Smith, B.S.B.A., University of Cincinnati; M.S.B.A. – Taxation, University of Cincinnati; partner, Washington National Tax Services office of PricewaterhouseCoopers LLP; formerly of Office of Tax Legislative Counsel, U.S. Department of Treasury (1995-2000); served as Deputy to the Tax Legislative Counsel (1999-2000) and Senior Tax Law Specialist specializing in accounting methods and inventories (1995-1998); member, American Institute of Certified Public Accountants.

Jennifer M. Smith, Esq.

Jennifer M. Smith, an associate in the Tysons Corner office of Greenberg Traurig LLP, obtained her B.A. degree in 1996 from the University of Virginia, with high distinction, and her J.D., cum laude, from Harvard Law School in 1999. She has experience in estate, financial, charitable and tax planning for high net worth individuals, both domestic and foreign. 

L. Murphy Smith

L. Murphy Smith, D.B.A., Louisiana Tech University; M.B.A., University of Louisiana at Monroe; B.B.A., University of Louisiana at Monroe (summa cum laude). Dr. Smith has worked as an auditor with an international accounting firm. He frequently has consulted as an expert witness on accounting and auditing issues, and teaches Accounting at Texas A&M University. 

Pamela Smith

Pamela A. Smith, CPA, Ph.D., is the KPMG Professor of Accountancy at Northern Illinois University. She earned her MBA from the University of Texas at Dallas, Ph.D. from the University of North Texas, and a CPA (inactive) in Texas. Professor Smith has been a visiting professor at the University of Texas at Austin and the Helsinki School of Business and Economics. In her teaching, Professor Smith maintains a practical perspective by drawing from her years in public accounting and training as a Big Eight audit manager and stays abreast of current issues by utilizing sabbaticals. During recent sabbaticals, she studied fair value measurements, business valuations and accounting for derivatives and hedging activities. She serves as an Associate Editor at Issues in Accounting Education and teaches undergraduate and graduate courses in financial accounting and financial statement analysis in the Executive MBA programs at Northern Illinois University. 

Paul A. Smith, Esq.

Paul A. Smith, CPA; B.S. (Accounting), Rollins College; M.S. (Taxation), University of Denver; Certified Public Accountant, State of Florida and Washington, D.C.; formerly associated with Ernst & Young, LLP as Director of Tax Accrual Services in the National Tax Department in Washington, D.C.; frequent lecturer on the international tax aspects of accounting for income taxes. Mr. Smith is Vice President of Global Tax at Levi, Strauss & Co. in San Francisco, California.

Scott Smith

Scott D. Smith is a partner with the Washington, D.C., firm of LeClairRyan. He was previously a partner with the firm of Plant Bauer & Smith, LLP as well as a partner with KPMG's State and Local Tax Practice, where he provided expertise on all aspects of income and franchise, employment taxation, client exposure and liability assessment. Prior to joining KPMG, Mr. Smith was Assistant Counsel for the MTC at its Washington, DC headquarters office. Mr. Smith received his B.A. in History from Mount Union College, cum laude, his J.D. from University of Toledo College of Law, and his LL.M. in Taxation from Georgetown University Law Center.
 

Greg W. Smith, CPA

Greg W. Smith, Partner, PricewaterhouseCoopers (Private Company Services practice), McLean, VA., B.S., Utah State University; M.S.T., University of Utah; former member, AICPA, S Corporation Technical Resource Panel.  

Robert Smith

Robert Smith is with Ernst & Young (China) Advisory Ltd.

George H. Soba, Esq.

George H. Soba, Esq., New York University School of Law, LL.M. (Taxation) (1982); University of Toledo College of Law, J.D. (cum laude) (1981); Franklin and Marshall College, B.A. (1978); formerly IRS Tax Counsel, Brooklyn District Counsel Office and Senior Attorney–Advisor in the Office of Associate Chief Counsel (International).

Horacio E. Sobol, CPA

Horacio E. Sobol, B.B.A. University of Michigan, M.Acc. University of Michigan; Member AICPA; contributor to various tax journals and lecturer at various tax seminars. 

Manuel F. Solano

Manuel F. Solano, Universidad Autonoma de Centro America, Costa Rica; Youngstown State University (B.S., 1986); Georgetown University Law Center (J.D., 1989); member, American Bar Association; member, New York State Bar. 

Mark Sommer

Mark Sommer is a partner and tax attorney resident in the Louisville office of the law firm of Bingham Greenebaum Doll LLP, where he serves as chair of the Tax and Bankruptcy Practice Group and specializes in state and local taxation

Matthew Sontag

Matthew R. Sontag is a manager in the International Corporate Services group of KPMG's Washington National Tax office.

Richard Spinogatti

Richard L. Spinogatti, J.D., B.A., Fordham Unviersity; J.D., Columbia University School of Law. 

A.L. Spitzer

A.L. Spitzer, Esq., Boston College Law School, J.D. (magna cum laude) (1981); Yale University, B.A. (1974); formerly attorney advisor and then Special Assistant to the Assistant Treasury Secretary for Tax Policy, Office of Tax Policy of the U.S. Treasury in Washington, D.C. (1986–1988); chairs annual Massachusetts Continuing Legal Education Nonprofit Law Conference; Chair of the College and University Subcommittee of the American Bar Association Tax Section Committee on Exempt Organizations; past Co-Chair of Unrelated Business Taxable Income Subcommittee of Exempt Organizations Committee of ABA Tax Section; past Chair of Tax Section of National Association of College and University Attorneys; adjunct professor of Taxation, Boston College Law School; Lecturer in the Law, Harvard Law School.

C.J. Eduard Sporken

C.J. Eduard A. Sporken is a director at KPMG Meijburg & Co. in Amstelveen, Netherlands.

Gary D. Sprague, Esq.

Gary D. Sprague, Esq., B.A., Stanford University (1977, with honors; Phi Beta Kappa); J.D., Harvard Law School (1981, cum laude); Partner, Baker & McKenzie, LLP; Business Co-Chair of OECD Technical Advisory Group on Treaty Characterization Issues arising from E-Commerce; Business Co-Chair of OECD Technical Advisory Group on Monitoring the Application of Existing Treaty Norms for the Taxation of Business Profits; co-author, Source of Royalty Income and Place of Use of Intangible Property, Tax Management International Journal (August 2007); co-author, Permanent Establishments and Internet-Enabled Enterprises: The Physical Presence and Contract Concluding Dependent Agent Test, Georgia Law Review (Fall 2003); author, Application of Transfer Pricing Rules to Branches and Permanent Establishments—Electronic Commerce and Intangible Property Aspects, The George Mason Law Review (Summer 2002); co-author, General Report on Main Subject I: Taxation of Income Derived from Electronic Commerce, Cahiers de Droit Fiscal International (2001); co-author, United States Taxation of Income from International Electronic Commerce Transactions, Tax Management Memorandum (December 2000); co-author, The Final Software Revenue Characterization Regulations, Tax Management International Journal (February 1999); co-author, Characterization of Computer Software Revenue in International Transactions, TAXES (December 1996); member of American Bar Association; International Fiscal Association, USA Branch; State Bar of California.

Felix J. Springer, Esq.

Felix J. Springer, Amherst College (B.A. Phi Beta Kappa, 1968); Columbia University (M.A. 1969 and M.Phil. 1971 with honors); University of Connecticut School of Law (J.D., highest honors, 1979), Editor–in–Chief, University of Connecticut Law Review; member, Connecticut Bar; member, Labor and Employment Law Committee of the Connecticut Bar Association and Labor Section of the American Bar Association (Committee on Employee Rights and Responsibilities, Co–Chair of Subcommittee on Alternative Dispute Resolution); partner, Day, Berry & Howard.

John S. Stanton, Esq.

John S. Stanton, A.B., University of California at Berkeley (1976); J.D., Harvard University (1979); member, Professional Staff (1974), House Banking Committee, U.S. Congress; Law Clerk to the Honorable Robert J. Kelleher, United States District Court for the Central District of California (1979-1980); member, District of Columbia Bar, State Bar of California, Tax Court Bar.
 

Lisa M. Starczewski, Esq.

Lisa Starczewski focuses her practice on several areas of tax law, including corporate and partnership tax planning and leveraged leasing. Lisa is a member of the Bloomberg BNA U.S. Income Advisory Board.

Sanford W. Stark, Esq.

 B.A., cum laude, Yale University (1988); J.D., with High Honors, Duke University School of Law (1991); Member, Alaska Law Review and Moot Court Board; Law Clerk to the Honorable Peter Hill Beer, U.S. District Court for the Eastern District of Louisiana (1991–92); Trial Attorney, U.S. Department of Justice Tax Division, Civil Trial Section (1995–99); Adjunct Professor, LL.M. (Taxation) program, Georgetown University (“Introduction to Transfer Pricing”) (2009–); Member, American Bar Association, Section of Taxation, Transfer Pricing Committee, Foreign Activities of U.S. Taxpayers Committee; Member, bars of the District of Columbia and Illinois.

Samuel P. Starr, CPA Esq.

Samuel P. Starr, B.S., Pennsylvania State University; J.D., University of Virginia; LL.M. in Taxation, Georgetown University Law Center; former member, AICPA, Partnership Tax Committee; former Chair, AICPA S Corporation Committee; former Co-Chair, ABA Tax Section Task Force on Taxable and Tax-Free Acquisitions Involving S Corporations; Adjunct Professor, Georgetown University Law Center; member, Board of Advisors, Journal of Business Entities; Department Editor, Journal of Taxation; speaker and lecturer, various tax institutes; author, Tax Management Portfolios 730-2nd and 731; member, State Bars of Pennsylvania and District of Columbia. 

Antoine Stébenne, Esq.

Antoine Stébenne, Esq. is with Osler Hoskin & Harcourt, LLP in Montreal and is a frequent contributor to BNA's International Journal.

Ira B. Stechel, Esq.

Ira B. Stechel, B.A., magna cum laude, City College of New York (1969); J.D., Cornell Law School (1972); Note Editor, Cornell International Law Journal (1971–72); LL.M. (Taxation), New York University; member, Connecticut Bar, New York Bar; American Bar Association (Section of Taxation); New York State Bar Association (Tax Section), Committee on Corporations, Committee on Partners and Partnerships; author, 519 T.M., Travel and Transportation Expenses — Deduction and Recordkeeping Requirements; contributor, Journal of Taxation, Taxation for Lawyers, Taxation for Accountants, Tax Management Real Estate Journal, Tax Ideas; lecturer, N.Y.U. Institute on Federal Taxation, Midwest Tax Institute and Fordham Law School.
 

Thomas Steele

Mr. Steele received his B.A. degree in 1970 from the University of Virginia and his J.D. in 1976 from the School of Law at the University of California, Davis. He was editor–in–chief of the U.C.D. Law Review, Order of the Coif, and received the U.C. Davis Law School Medal. He associated with the law firm of Morrison & Foerster in 1976, becoming a partner in 1982. Mr. Steele was Chairman of the Tax Section of the Bar Association of San Francisco during 1985. From 1981 through 1984, Mr. Steele was an adjunct professor of law at the University of San Francisco Law School. From 1978 through 1982, he was a lecturer at Golden Gate University. He is a frequent speaker on state and local tax matters. He also is an instructor at the Advanced Sales Tax School sponsored by the Committee On State Taxation. Mr. Steele is a member of the Advisory Committee of the National Institute on State and Local Taxation and a member of the California and Colorado bars.
 

Eric Stein

Eric Stein is the managing principal of Ryan & Company's Austin office. His practice includes supervising franchise tax and unclaimed property reviews, performing transactional analysis, and producing nexus studies. As the practice leader of the Dispute Resolution Services Group, Mr. Stein also assists and represents taxpayers through the administrative hearings level in various states with franchise tax and sales and use tax matters. Before joining Ryan & Company, Mr. Stein served as an administrative law judge and supervising hearings attorney in the franchise tax section for the Texas Comptroller of Public Accounts. He has also worked as an associate with a Boston law firm and as a senior manager with two national accounting firms in Dallas. He earned a Bachelor of Business Administration Degree from the University of Texas at Austin and a law degree from Texas Tech University. Mr. Stein also earned a Master of Laws in Taxation degree from Boston University School of Law and is a certified public accountant.

Reva Steinberg

Reva B. Steinberg, CPA, is a partner in the national SEC department of BDO Seidman, LLP, and a key member of BDO's Derivative Implementation Group. Ms. Steinberg has served on several senior technical committees of the AICPA, including the Ethics Executive Committee and the Accounting Standards Executive Committee. She received her B.S. in Mathematics from Brooklyn College in Brooklyn, New York, and her M.S. in accounting from Northeastern Graduate School of Professional Accounting in Boston, Massachusetts. 

Gregory E. Stern, Esq.

Gregory E. Stern, B.S.B.A., Bucknell University (1977); J.D. (with honors), University of Maryland School of Law (1980); LL.M. (Taxation), New York University School of Law (1982); law clerk to the Honorable Philip R. Miller, United States Court of Claims (1980–81); author, 541-3rd T.M., Restructuring Financially Troubled Businesses: Tax Aspects; member, State Bar of Texas. 

Glenn Stevens

Glenn L. Stevens, B.A. in Economics, Lycoming College; MBA in Management and Masters in Finance, Loyola College (Baltimore, MD); Ph.D., Pennsylvania State University, taught finance courses at Franklin & Marshall College, Lancaster, Pennsylvania, from 1995 through his retirement in June 2007. Before serving on the Franklin & Marshall College faculty, Dr. Stevens spent a career in agricultural banking with the Farm Credit Bank of Baltimore. He served as chief financial officer and held other executive positions. He retired from the bank as executive vice president and chief operating officer following its merger into Agfirst Farm Credit Bank. 

Phillip A. Stoffregen, Esq.

Philip A. Stoffregen, B.A. Earlham College (honors 1973); Ph.D. University of Chicago (Mrs. Giles Whiting Fellow 1979); J.D. University of Chicago Law School (honors 1982); Law Clerk, The Honorable Bruce M. Forester, United States Tax Court; frequent speaker and writer on international tax subjects. 

Christopher G. Stoneman, Esq.

Christopher G. Stoneman, B.A. (law), Cambridge University (1949); LL.B., University of Virginia (1957); M.A., New York University (1989); member, New York and Vermont Bars; lecturer, Vermont Law School (1986–1995); fellow, American College of Trusts and Estates Counsel; author of several Portfolios in the estate planning field.

William P. Streng

William P. Streng, Wartburg College (B.A., 1959); Northwestern University School of Law (J.D., 1962); Law Clerk to Honorable Lester L. Cecil, Chief Judge, U.S. Court of Appeals for the Sixth Circuit, 1963-1964; associated with Taft, Stettinius & Hollister, Cincinnati, Ohio, 1964-1970; Attorney-Advisor, Office of the Assistant Secretary for Tax Policy (Office of Tax Legislative Counsel), U.S. Dept. of the Treasury, Washington, D.C., 1970-1971; Deputy General Counsel, Export-Import Bank of the United States, Washington, D.C., 1971-1973; Professor of Law, School of Law, Southern Methodist University, Dallas, Texas, 1973-1980; Visiting Professor, College of Law, The Ohio State University, 1977; Haynes & Boone, Dallas, Texas (Of Counsel, 1977-1979); Bracewell & Patterson (now Bracewell & Giuliani), Houston, Texas (partner, 1980-1985; Consultant, 1985-); Professor of Law, University of Houston Law Center (1985-); Visiting Professor, New York University School of Law (1990); Distinguished Lecturer at the University of Hong Kong Law Faculty (1992); Fulbright Professor at the University of Stockholm Law Faculty, Stockholm, Sweden (1993); Visiting Fellow at the Victoria University Law Faculty, Wellington, New Zealand (1996); Lecturer, U.S. International Taxation, University of Leiden, The Netherlands (1997 & 1998 and 2000); Visiting Professor, The University of Texas School of Law (2002); Visiting Professor, Department of International and Business Law, International Graduate School of Social Sciences, Yokohama National University, Japan (2005).

Timothy Stubbs

Timothy Stubbs, University of Michigan (B.A., 1982; J.D., 1985; M.A., 1986), Leningrad State University, Leningrad, USSR (1984). 

Andres Stumpff, Esq.

Andrew Stumpff, A.B., Washington University, 1983; J.D., University of Michigan, 1986; Lecturer on Employee Benefits and Executive Compensation, University of Michigan Law School; Attorney, Stevenson Keppelman Associates, Ann Arbor, Michigan; former partner, Davis Polk & Wardwell, New York, New York; former co-chair, Employee Benefits Committee of New York State Bar Association Tax Section; and former Assistant Branch Chief with IRS Office of Chief Counsel; speaker and author on employee benefits and executive compensation issues.

Prita Subramanian

Prita Subramanian, Ph.D., is a member of KPMG LLP's global transfer pricing services practice and is a senior manager in the firm's Boston office.

Alan Summers

Alan Summers is a senior manager with the Portland office of Ernst & Young LLP.

Dirk J. J. Suringa, Esq.

Dirk Suringa is a Partner in the Washington, D.C. law firm of Covington & Burling LLP, practicing in the areas of international and corporate taxation. Mr. Suringa graduated from Princeton University (B.A. 1992, departmental honors, Phi Beta Kappa) and Harvard Law School (J.D. 1996, magna cum laude), where he served as editor of the Harvard Law Review. Mr. Suringa clerked for the Honorable Gerald B. Tjoflat, Chief Judge of the U.S. Court of Appeals for the Eleventh Circuit, from 1996 to 1997.  Mr. Suringa served as Attorney-Advisor in the Office of International Tax Counsel of the Department of the Treasury, from 2000 to 2003. Mr. Suringa is a member of the Florida Bar and the District of Columbia Bar, the American Bar Association, and the International Fiscal Association.

Giles Sutton

Giles Sutton, JD, LL.M., MAS, CPA; DePaul University (B.A.); Northern Illinois University College of Law, (J.D., cum laude); Georgetown University Law School (LL.M. in Taxation with Distinction);  member, ABA Tax Section, Kentucky Bar , AICPA; serves on the Editorial Board of The Journal of Multistate Taxation and Incentives; the Advisory Boards of the Journal of State Taxation; Tax Management’s Multistate Tax Report; and State Tax Notes;  published in trade journals and law reviews including: Taxes; The Oil & Gas Tax Quarterly; The Journal of State Taxation; The Journal of the Indiana Bar Association; Chain Store Age; The Journal of Multistate Taxation and Incentives; The Tax Advisor; The State and Local Tax Lawyer; The Tax Executive; Tax Management’s (BNA) Multistate Tax Report; Practicing Law Institute’s (PLI) – Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings; State Tax Notes; The Practical Tax Lawyer; The Supply & Demand Chain Executive; The Journal of Taxation and Regulation of Financial Institutions; and The Tax Lawyer; Partner, Practice Leader, State & Local Tax Technical Services of the National Tax Office. 

Derry W. Swanger, Esq.

Derry W. Swanger, University of Texas at Austin (B.B.A, Accounting, with highest honors, 1981), Southern Methodist University School of Law (J.D. 1984); Partner, Giordani, Schurig, Beckett & Tackett, LLP; Board Certified in Estate Planning and Probate Law, Texas Board of Legal Specialization; past Chair, American Bar Association Section of Taxation's Estate and Gift Tax Committee; Fellow, American College of Trust and Estate Counsel; member, Travis County Bar Association and State Bar of Texas; practice focusing primarily on traditional and sophisticated estate planning and asset protection strategies, with extensive experience in probate, charitable giving, and tax-exempt organizations.

Michael F. Swanick

Michael F. Swanick, CPA, Saint Joseph’s University (B.S.); Villanova University (M.S.); Mr. Swanick spent three years based in London where he led the Firm’s US Corporate Tax Consulting groups and two years in Brussels where he advised many publicly-traded US and EU companies on cross border transactions; expert in the areas of accounting and financial reporting, tax issues, intellectual property management, mergers & acquisitions, generics; is theGlobal and US Tax Leader of the Pharmaceutical and Life Sciences Practice, PricewaterhouseCoopers, Philadelphia, PA 

Pawel Swirski

Pawel Świrski graduated from the Department of Law and Administration at the University of Warsaw in 1994. He also completed a program on international commercial law and EU law at Utrecht University in 1993. Before joining Baker & McKenzie he worked in the public securities market institutions. Since joining Baker & McKenzie in 1997, he has been advising clients on transactions involving acquisition of large shareholdings in public companies, and privatization of companies from the telecommunications, banking, insurance, and food processing sectors. He also specializes in corporate matters, in particular company law, and contracts law, and is responsible for developing the insurance practice at Baker & McKenzie. 

H. Kirt Switzer, Esq.

H. Kirt Switzer, J.D. (Order of the Coif), UCLA School of Law; B.B.A. (cum laude) University of Massachusetts, Amherst; former partner, Ernst & Young LLP, Transaction Advisory Services; member, California State Bar; California C.P.A.
 

Thomas D. Sykes, Esq.

Thomas D. Sykes, B.A., magna cum laude, University of Wisconsin-Eau Claire (1976); J.D., The Ohio State University College of Law (1979); member, Illinois, District of Columbia, and Wisconsin Bars; Assistant United States Attorney, Western District of Wisconsin (Madison), U.S. Department of Justice, 1982-1984; Trial Attorney, Senior Trial Attorney, Reviewer, or Assistant Chief, Tax Division, U.S. Department of Justice, Washington, D.C., 1984-1998; partner, Scribner, Hall & Thompson LLP, Washington, D.C., 1998-2002; partner, McDermott Will & Emery LLP, Chicago, Illinois, 2002- ; contributor to numerous legal and tax periodicals; revisor of 523 T.M., Deductibility of Legal and Accounting Fees; 3850 T.M., Examination: Audits, Assessments, and Appeals (Tax Practice Series) 2005; and 524 T.M., Deductibility of Illegal Payments, Fines, and Penalties. Currently a Shareholder with Greenberg Traurig, LLP in Chicago, IL.

Shimon Takagi, Esq.

Shimon Takagi, Osaka City University (LL.B. 1988); New York University School of Law (LL.M. in Taxation 1995); admitted to Japanese Bar (1990); member, Tokyo Bar Association, New York State Bar and International Fiscal Association. 

Edward Tanenbaum, Esq.

Edward Tanenbaum, Esq. is chair of Alston & Bird’s International Tax Group in New York, NY and a member of its Federal Income Tax Group. His practice is concentrated on domestic and cross-border mergers and acquisitions and business transactions. Mr. Tanenbaum’s practice consists primarily of planning and structuring for U.S. investments by foreign, multinational corporations and high-net-worth individuals. He is listed in Chambers USA: America’s Leading Lawyers for Business, The Best Lawyers in America and Super Lawyers magazine, and has been recognized in Euromoney's World's Leading Tax Advisors

Tome Tanevski, Esq.

Tome Tanevski is a Federal Tax Law Editor with the Foreign Income Group and the Business Entities Group at BNA Tax and Accounting. Tome is also a Contributing Editor for the Weekly Report. Tome received a B.Sc. from S.U.N.Y. College at Brockport, a J.D. from S.U.N.Y. Buffalo, School of Law, and an LL.M. in Taxation from Georgetown University Law Center. He also holds an M.A. in International Trade from George Mason University, School of Public Policy.

James Tannenbaum

James R. Tanenbaum, B.A. (summa cum laude), Lehigh University; M.A. (Fletcher School of Law and Diplomacy of Tufts and Harvard Universities); J.D. (University of Pennsylvania, Editor of Law Review). Partner, Morrison & Foerster (New York office), Chair of the Global Capital Markets practice. Member, New York Bar; Board of Trustees of Lehigh University; National Chair of the Benjamin Franklin Society of the University of Pennsylvania. Frequent lecturer on capital markets topics, Securities and Exchange Commission, SIFMA, various securities industry groups, various domestic and international law schools. Honors, recommended lawyer for capital markets in the IFLR 1000 Guide to Leading Lawyers; ranked by Chambers USA as one of America's leading lawyers (recommended in capital markets-debt and equity); recommended lawyer for capital markets and international securities transactions by The Legal 500-United States.
 

Alan J. Tarr, Esq.

Alan J. Tarr, B.S., Brown University (1975); J.D., Vanderbilt University School of Law (1979); M.B.A., Vanderbilt University Graduate School of Management (1979); LL.M. (Taxation), New York University School of Law (1982); member, New York Bar, New York State Bar Association (Tax Section; Executive Committee (1995-2004); former co-chair, various committees); American Bar Association (Tax Section; Vice-Chair, Real Property, Probate and Trusts Committee on Federal Taxation of Real Property (2004- ); and New York City Bar Association (Tax Section; Committee on Taxation of Business Entities (2007- ); member, Tax Management Advisory Board; author, “Estimated Tax,” “Formation of a Corporation,” “Capitalization of a Corporation,” “Multiple Corporations,” and “Stapled Entities” for Tax Practice Series; co-author, 59 T.M., Corporate Liquidations: Planning and 634 T.M., Civil Tax Penalties; contributor, various journals.

David Tatge

David B. Tatge, of Epstein, Becker, & Green, P.C., is a Member of the Firm in the Business Law, Health Care and Life Sciences and Litigation practices. He is located in the firm's Washington, DC office. His practice focuses on commercial finance, bankruptcy and associated business and commercial litigation.

Jeremy Tatge

Jeremy B. Tatge is a customer service representative in the Boston office of Brown Brothers Harriman & Co. in the firm’s Global Custody business group.

William Tatlock, Esq.

William Tatlock, B.A., Yale University (1956); LL.B., Harvard University (1959); LL.M. (Taxation), New York University (1977); member, New York City, New York State, New Jersey, and American Bar Associations.
 

Eric R. Tausner, Esq.

Eric Tausner, B.A., University of Pennsylvania; J.D., University of Virginia; partner of law firm of Lindquist & Vennum, P.L.L.P.

Capitol Tax Partners

Capitol Tax Partners is Washington’s largest independent consulting firm specializing in tax legislative and regulatory matters. The firm’s principals offer their clients an intimate knowledge of the tax-writing and rulemaking process. They have more than 100 years of experience in senior positions with the congressional tax-writing committees and the United States Treasury Department, and many years of experience representing private sector clients regarding tax matters before Congress, Treasury and the Internal Revenue Service.

Martin Taylor

Martin E. Taylor, Ph.D., CPA, B.Commerce, University of Cape Town (1966); M.B.A., University of Texas (1970); Ph.D., University of Texas (1974). Dr. Taylor is a certified public accountant (CPA) in Texas and a chartered accountant in South Africa. He practiced public accounting with the former Price Waterhouse and internal auditing with the South Carolina Electric and Gas Company. Dr. Taylor serves as Ph.D. Coordinator and Professor of Financial and Managerial Accounting at the University of Texas at Arlington, where he has been Department Chairman.  An author and co-author of numerous articles dealing with financial and managerial accounting, internal auditing, ethics, and management, Dr. Taylor has published in premier journals including The Accounting Review, The CPA Journal, The International Journal of Accounting, Accounting Organizations and Society, International Journal of Management, Auditing - A Journal of Practice and Theory, Cost and Management, Internal Auditing, and The Internal Auditor. Dr. Taylor has co-authored International Accounting and Reporting, now in its 4th edition, Thomson Publishing. He is a member of Beta Gamma Sigma, Beta Alpha Psi, Phi Beta Delta, Phi Kappa Phi, and Sigma Delta Epsilon.
 

Carol P. Tello, Esq.

Carol P. Tello, B.A., College of William and Mary, J.D., University of Maryland School of Law, and M.L.T., Georgetown University Law Center; lecturer on international tax topics; author of numerous articles on international taxation; member of the Tax Management Foreign Income Advisory Board; member, U.S. Branch Council, International Fiscal Association and Foreign Activities of U.S. Taxpayers and U.S. Activities of Foreigners and Tax Treaties Subcommittees of the ABA Section of Taxation; former attorney-advisor, Office of Associate Chief Counsel (International) and Technical Advisor to the Assistant Commissioner (International).

Charles B. Temkin

Charles B. Temkin, Esq., B.A., Columbia University, summa cum laude (1969); J.D., Harvard University, magna cum laude (1972). Attorney advisor, U.S. Dept. of the Treasury, Office of Tax Legislative Counsel (1974-1976). Director, Deloitte Tax LLP; member, American Bar Association Section of Taxation, National Association of Real Estate Investment Trusts; D.C. Bar Taxation Section, member, Steering Committee (1989-1994), Vice-Chair and then Chair, Pass-Through Entities and Real Estate Committee (1996-2001).

W. Scott Thomas

Mr. Thomas is a partner in the San Francisco, California office of Morgan Lewis. He received an A.B. from Stanford University, a J.D. from Hastings College of Law, and an LL.M. in Taxation from Golden Gate University. He was the 1987–1988 chairman of the Tax Section of the California State Bar and has written and lectured extensively on a variety of California tax issues.
   

Gary M. Thomas, Esq.

Gary M. Thomas, B.A., University of Washington, 1973; J.D., Harvard Law School, 1977; Asia University, Masters of Japanese Law/Taxation (1989) and Masters of Japanese Accounting (1994); Partner, White & Case LLP, Tokyo, Japan; admitted in Japan as licensed tax attorney (zeirishi); member of Tokyo Zeirishi Association, California State Bar Association, and Dai-ni Tokyo Bar Association; speaker on Japanese international tax issues; author, articles on Japanese taxation in the United States, Japan and Europe.

Mark C. Thompson, Esq.

Mark C. Thompson; B.S. in Accounting, University of Wisconsin – LaCrosse; over 28 years of experience in international tax planning and compliance, including extensive transactional reporting work; international experience includes outbound operations structuring, U.S. foreign tax credit strategic planning, and transfer pricing implementation; works extensively with international tax technology focusing on international tax compliance (CORPTAX® and Insource® software) and quantitative applications including calculations of foreign earnings and profits, IRC Section 987 gains and losses, repatriation modelling and related reporting requirements inclusive of eFiling; participates regularly on working committees established by IRS LMSB eFile specialists; is currently a Tax Partner for Deloitte Tax LLP in the International Tax Group in Minneapolis, MN. 

Brandee A. Tilman, Esq.

Brandee A. Tilman, B.A. (Economics), University of Colorado, Boulder; J.D., University of California, Davis School of Law; LL.M. in Taxation (with distinction), Georgetown University Law Center. Manager, Tax Controversies & Tax Counsel for The Walt Disney Company. Previous positions include: Graduate Fellow for the Council On State Taxation; senior associate, KPMG LLP. Serves on Executive Committee of the American Bar Association's State and Local Tax Committee and Editorial Board of The Tax Lawyer — State and Local Tax Edition. Selected as one of six members of the 2007-2008 class of John S. Nolan Fellows by the American Bar Association.

Evgeny V. Timofeev

Evgeny V. Timofeev, London Business School (MBA, 2001), Moscow State Institute of International Relations (Law Degree, 1994).

Dennis J. Tingey, J. D. CPA

Dennis L. Tingey, B.S. Arizona State University, M.S.T., Arizona State University, J.D. Arizona State University College of Law; member American Bar Association, Tax Section; member State Bar of Arizona; member, American Institute of Certified Public Accountants.

Mark Q. Tizabgar, CPA Esq.

Mark Q. Tizabgar, LL.M. (Taxation), New York University School of Law; J.D. (cum laude), Southwestern University School of Law; B.S., California State University Northridge; State Bar of California; Co-Author, 564 T.M., Related Party Transactions; Adjunct Professor, Golden Gate University, Master of Tax Program. 

James J. Tobin, Esq.

James J. Tobin;  J.D., St. John’s University School of Law;  B.S. (Accounting), St. John’s University; is a certified public accountant licensed in the state of New York; has been consistently named one of the world’s leading tax advisors by International Tax Review magazine and other international journals and consistently named as one of the 50 most influential tax professionals in the world by Tax Business magazine; frequent lecturer at international tax conferences and a contributor to the international tax journals of organizations such as the Tax Executives Institute, the International Fiscal Association, the International Tax Institute and publications such as Tax Management International Journal;  is currently with Ernst & Young LLP’s International Tax Services group as the Global Director of International Tax and is responsible for coordinating international tax services on a worldwide basis, along with a focus on U.S. international tax issues for financing acquisitions, mergers, leveraged buyouts, and foreign joint ventures.

Glenn Todd

Glenn D. Todd is a partner with KPMG's State and Local Tax Practice in the Pittsburgh, Pennsylvania office. Prior to joining the Pittsburgh office, Mr. Todd served in KPMG's Washington National Tax Practice, providing state and local tax technical support and product development for KPMG's State and Local Tax Practice. Mr. Todd received his B.S. in Accounting from Duquesne University, his J.D. from Capital University Law School, magna cum laude and his LL.M. in Taxation from Georgetown University Law Center, with distinction.
 

Jacob Todres

Jacob L. Todres is a professor of law at St. John's University School of Law.

Kasper Toftemark

Kasper Toftemark is a senior manager with DeLoitte in Copenhagen.

Paolo Tognolo

Paolo Tognolo is a tax partner at Studio Tributario Tognolo in Milan. He regularly provides tax advice to several Italian multinational groups and helps a trustful support to foreign multinational groups on Italian and international tax matters. He also performs the statutory auditor’s legal control activities for many relevant Italian legal entities. Paolo is widely experienced in streamlining projects and the reorganisation of European groups; international tax treaties and double taxation aspects, permanent establishment, transfer pricing, e-commerce and M&A.

Paolo attained a degree in economics from Bocconi University and is a member of the State Tax Consultants Association and the State Chartered Accountant Association. Paolo is fluent in Italian, French and English. He regularly lectures at external courses, seminars and workshops for several domestic and international organisations on domestic and international tax matters. 

Steven R. Toscher, Esq.

Steven R. Toscher, B.S.B.A., University of Nevada (1975); J.D., University of San Diego (1979). Trial Attorney, Tax Division, U.S. Department of Justice (1979–1983). Member: American Bar Association, State Bar of California. Principal – Hochman, Salkin and DeRoy, P.C., Beverly Hills, California.
 

Barry A. Tovig

Barry A. Tovig, B.S., magna cum laude, Montclair State University; member, AICPA – Chair, Tax Accounting Technical Resource Panel; member, D.C. Institute of CPAs; formerly with Internal Revenue Service as Tax Law Specialist, Office of Chief Counsel, Corporation Tax (1981–1986) and Internal Revenue.

William Townsend

Mr. Townsend is a graduate of Florida State University (B.A. 1969) and received his law degree from the University of Florida (J.D. 1971). Mr. Townsend is presently a member of Steel, Hector, and Davis, International. Prior to joining Steel, Hector, and Davis, Mr. Townsend was a partner at Holland & Knight LLP at the firm's Tallahassee office. Mr. Townsend previously served from 1984–1989 as General Counsel to the Florida Department of Revenue. Mr. Townsend also served as an Assistant Attorney General for the State of Florida from 1977–1980.

Syllas Tozzini, Esq.

Syllas Tozzini, partner, TozziniFreire, Teixeira e Silva Advogados, São Paulo, Brazil; University of São Paulo School of Law (LL.B., 1972); Parker School of Foreign and Comparative Law, Columbia University (1987). 

Dennis Tracey, III

Dennis H. Tracey, III, J.D., New York University School of Law; B.A., Cornell University. Mr. Tracey is an attorney and a partner at Hogan & Hartson LLP in New York, New York. Mr. Tracey's practice focuses on representation of accountants and accounting firms in civil litigation and regulatory matters. He also advises companies and boards of directors on matters of accounting, financial reporting and disclosure. His practice includes litigation in federal and state courts, arbitration and internal investigations. Mr. Tracey is a former Chairman of the Professional Liability Committee of the Commercial and Federal Litigation Section, New York Bar Association.

Gerald B. Treacy, Jr. Esq.

Gerald B. Treacy, Jr., B.A., Rider College (1973), summa cum laude; J.D., University of California at Los Angeles School of Law (1981), Order of the Coif; Gibson Dunn & Crutcher, Los Angeles, California (1981-82); Perkins Coie, Seattle and Bellevue, Washington (1982-94, partner 1991-94); McGuire Woods Battle & Boothe, Tysons Corner, Baltimore and Washington, D.C. (partner, 1994-96); Author, 871 T.M., Supporting Organizations; Author, Washington Guardianship Law, Administration and Litigation (3d ed. 1997); Fellow, American College of Trust and Estate Counsel; member of the Bar of California (inactive), and member of the Bars of District of Columbia and Washington State.

Richard G. Tremblay, Esq.

Richard Tremblay, B.Sc., McGill; LL.B., Osgoode Hall; LL.M., New York University; Barrister and Solicitor of the Bar of Ontario; Tax Partner, Osler, Hoskin & Harcourt LLP. 

Steven Tseng

Steven Tseng is the partner in charge of KPMG's global transfer pricing services practice in China and is the Asia-Pacific leader of that practice.

Stefan F. Tucker, Esq.

Stefan F. Tucker, B.B.A., University of Michigan, 1960; J.D., University of Michigan, 1963; Partner, Venable LLP, Washington, D.C. Office; member District of Columbia Bar, ABA Section of Taxation, ALI-ABA, ACREL and ACTC; Stef is also a member of the Board of Trustees of Massachusetts School of Law at Andover; speaker on current developments, estate planning and tax planning for real estate; author of Tax Planning for Real Estate Transactions (Thomson/West) July 1989; Adjunct Professor of Law at Georgetown University Law School and Lecturer in the Law at University of Michigan Law School. 

Christine M. Turgeon, CPA

Christine M. Turgeon, B.B.A., Baylor University; B.S. in Taxation, American University; partner, Washington National Tax Services office of PricewaterhouseCoopers LLP; formerly of Office of Tax Legislative Counsel, U.S. Department of the Treasury (1998-2002), served as Senior Tax Law Specialist specializing in accounting methods and inventories; member, American Institute of Certified Public Accountants Technical Resource Panel on Accounting Methods.
 

Terry L. Turnipseed, Esq.

Professor Terry L. Turnipseed, B.S., Mississippi State University, 1986; 2 M.S. degrees, Massachusetts Institute of Technology, 1988; J.D., Georgetown University Law Center, 1996; LL.M., Taxation, Georgetown University Law Center, 1998; Estate & Gift Tax Specialist, Washington National Tax Office, Deloitte & Touche LLP; Wealth Management and Estate Planning Attorney, Covington & Burling, Washington, DC; Associate Professor, Syracuse University College of Law, Syracuse, NY, present; member District of Columbia and New Jersey Bars, AALS, ABA; speaker and articles author on many estate planning, estate and gift taxation, family law, eminent domain, sexuality and the law, and spousal rights upon death issues. 

John L. Utz, Esq.

John L. Utz, Esq., A.B., University of Missouri (mathematics, magna cum laude, 1978); J.D., University of Illinois (magna cum laude, 1982); member, American Bar Association (Tax and Labor and Employment Sections).
 

Russell Uzes

Mr. Uzes is the Partner–in–Charge of the State & Local Practice in the Northwest U.S. for PricewaterhouseCoopers LLP. Before joining PricewaterhouseCoopers LLP, Mr. Uzes was a partner in the San Francisco, California office of Brobeck, Phleger & Harrison. He was the 1995– 1996 Chair of the State and Local Tax Committee for the California State Bar Association. Mr. Uzes is a co–author of 1910 T.M., California Franchise and Corporation Income Taxes, and 1920 T.M., California Sales and Use Taxes. Mr. Uzes received a B.A. in Economics from the University of California, Berkeley and a J.D. from the University of California, Los Angeles.
 

Priscilla B. Valer

Priscilla B. Valer, B.S., cum laude, University of Sto. Tomas (1985); J.D., second honors, Ateneo de Manila University (1992); Partner, specializing in taxation, Romulo, Mabanta, Buenaventura, Sayoc & de los Angeles and Director, Tax Management Association of the Philippines. 

H. Tom van der Meer, Esq.

Tom van der Meer is a graduate of Leiden law school and is a partner at Loyens & Loeff. He has worked for the Curaçao, New York and Amsterdam offices of the firm and is currently responsible for the Luxembourg office. He has made numerous speeches for large organizations on Netherlands, Luxembourg and international tax issues and is an active member of the International Bar Association and the European American Tax Institute. 

Joan Van Hise, Dr.

Dr. Joan Van Hise, CPA, is Chair of the Accounting Department at the Charles F. Dolan School of Business at Fairfield University. Her research focuses on accounting ethics and pedagogy. In 2008, Dr. Van Hise was named the Alpha Sigma Nu Teacher of the Year at Fairfield University.

Bart Van Honsté

Bart Van Honsté is a manager for the Brussels transfer pricing group of Deloitte & Touche where he works on transfer pricing issues, including those related to reorganizations, permanent establishments, and e-commerce. He has been involved in several arbitration procedures under the EU Arbitration Convention. Mr. Van Honsté obtained a degree in Economic Sciences at the University of Leuven (1993), a degree in Law at the University of Antwerp (1997), and a Master in Taxation at the University of Brussels (Solvay). He is a regular speaker at transfer pricing seminars and is the author of several publications with respect to transfer pricing in international and Belgian tax journals.

Kees van Raad, Esq.

Kees van Raad, Master of Laws, University of Leiden, The Netherlands (1969); M.C.L., Georgetown University, Washington D.C. (1970); Doctor of Laws, University of Leiden, The Netherlands (1986); Visiting Professor of Law, University of Florida, USA (1982, 1997, 2003); Universities of Stockholm and Uppsala, Sweden (1987); University of London, UK (1990); Emory University, USA (1991), New York University, USA (1992, 2002, 2004, 2006); Bocconi University, Italy (1993, 1994, 2002); University of California (Hastings College of the Law (1996, 2008)); the Free University of Brussels (1997); University of Sydney (1998, 2005); Xiamen University, China (2004); Peking University (PKU) Law School, China (2005, 2006, 2007); and National Taiwan University (2007, 2008). Associate Judge at the Court of Appeal of ‘s-Hertogenbosch. Recipient of the 1982 Netherlands Biannual Award for Publications on Taxation; Chairman of the Board of the Association of European Tax Professors; author of books and articles on international tax law; and frequent speaker at international conferences, seminars and symposia. 

Edwin Vanderbruggen

Edwin Vanderbruggen is the Senior Regional Tax Counsel and head of the Indochina Tax Practice. He holds a Bachelor in Law (Antwerp) and a Master in Tax Law (Brussels). He advises multinational enterprises and international organizations in the field of taxation and specializes in the Indochina region and international tax planning. Besides extensive tax consulting work for multinational enterprises he has regularly trained and assisted tax department officials in various countries, designed policy and drafted tax laws and regulations and has supplied expert testimony to tax courts. He has also trained and advised governmental agencies on international trade/investment law and arbitration. He has published more than forty scientific articles in international legal journals and five books on international law, taxation and investment law issues, some of which won scientific awards. He speaks Dutch, German, English, French and Thai. 

David Vang

David Vang, PhD, is professor of finance at the University of St. Thomas-Minnesota College of Business in St. Paul, MN. He received a BS at St. Cloud State University, and a PhD in Economics from Iowa State University. Professor Vang has authored a textbook on Entrepreneurial Finance, written academic journal articles, completed numerous financial consulting projects with many firms and is a contributor to BNA Tax & Accounting's Real Estate Journal.

Miklos Vasarhelyi

Miklos A. Vasarhelyi, Ph.D., Management Information Systems, University of California at Los Angeles; MBA, Massachusetts Institute of Technology; B.S., Economics, The State University of Guanabara; B.S., Electrical Engineering, Catholic University of Rio de Janeiro. Dr. Vasarhelyi is the Director of the Continuous Auditing and Reporting Laboratory (CARLAB) at the Rutgers Business School, where he is also the KPMG Professor of Accounting Information Systems. He is a member of many organizations and a frequent author of articles in prestigious journals. 

Juan F. Vasquez, Jr. Esq.

Juan F. Vasquez, Jr., J.D.; University of Texas (B.B.A.); University of Houston Law Center, (J.D., 2001); New York University, (LL.M. Taxation, 2002);  shareholder in the Tax Controversy Section of Chamberlain, Hrdlicka, White, Williams and Martin; Adjunct Professor at the University of Houston Law Center; serves as Immediate Past Chair of the Houston Bar Association Section of Taxation, Chair of the Privilege and Evidence Subcommittee of the Committee on Court Procedure & Practice of the American Bar Association Section of Taxation, President of the Mexican American Bar Association of Houston, Treasurer of the Hispanic Bar Association of Houston, Chair of the Diversity Committee of the American Bar Association Section of Taxation, past Chairman of the IRS Tax Practitioner Study Group of Houston, Director on the Board of Directors and member of the Executive Committee for Big Brothers Big Sisters of Greater Houston, Chairman of the Audit Committee for Big Brothers Big Sisters of Greater Houston; member of the Board of Directors of the Houston Business and Tax Law Journal; published articles appearing in the Houston Business and Tax Law Journal, Journal of Taxation, Journal of Tax Practice & Procedure, The Tax Lawyer, Tax Analysts Tax Notes, State Tax Notes, The Texas Tax Lawyer, Texas Bar Journal and The Monthly Digest of Tax Articles. 

Edward Thomas Veal, Esq.

E. Thomas Veal, Director, Employee Benefits Tax, Washington National Tax Office, Deloitte Tax LLP; B.A., Yale; J.D., University of Illinois.

Hernaldo Vega, Esq.

Hernaldo Vega, Esq. is with Deloitte Touche Tohmatsu in Mexico City, Mexico and is a frequent contributor to BNA's International Journal.

Elizabeth Venuti

Elizabeth K. Venuti, B.S. (Business Management and Marketing), Cornell University; Ph.D. (Accounting), Columbia University Graduate School of Business. Associate Professor of Accounting, Hofstra University. Member, American Institute of Certified Public Accountants; New York State Society of Certified Public Accountants and the American Accounting Association. Awards and Honors include Hofstra University 2006 Distinguished Teacher of the Year Award, 2008 Zarb School of Business Dean's Outstanding Service Award, the 2005 Dominick Marsicovetere Faculty Award for Outstanding Dedication to the Students and six annual Outstanding Chapter Service Awards from the New York State Society of Certified Public Accountants. Published work has appeared in the Journal of Accounting Research, the Asia-Pacific Journal of Accounting and Economics, the CPA Journal and other business periodicals. Prior to joining the accounting faculty at Hofstra, Dr. Venuti taught accounting at the Bernard M. Baruch College of The City University of New York and prior to that worked as a senior auditor in public accounting.

Curtis Verschoor, CIA, CPA, CFE, CMA.

Curtis C. Verschoor, CIA, CPA, CFE, CMA, Ed.D. in Business, Northern Illinois University; M.B.A. and B.B.A., University of Michigan at Ann Arbor. Former Corporate Controller of the Colgate-Palmolive Company and Baxter International, CFO of a diversified public corporation, and former Chief Internal Audit Executive of The Singer Company. Former National Director of Education at Touche Ross & Co., predecessor of Deloitte. Consults, authors, speaks, and serves as an expert witness on auditing subjects. Serves on the board of directors of nonprofit organizations and is a contributing editor for several academic and practitioner journals. Ledger & Quill Research Professor in the School of Accountancy and Management Information Systems and Wicklander Research Fellow in the Institute for Business and Professional Ethics at DePaul University; a Research Scholar in the Center for Business Ethics at Bentley College; a Fellow of the Corporate Governance Center at Kennesaw State University, and an Honorary Visiting Professor in the Centre for Research in Corporate Governance at the Sir John Cass Business School. Serves several professional organizations including membership on the Professional Conferences Committee of the Institute of Internal Auditors (IIA) and on the Ethics Committee of the Institute of Management Accountants.

Randall J. Vitray, CPA

Randall J. Vitray, CPA, B.A., Economics, Hanover College. With over 35 years of public accounting experience, Mr. Vitray was an Accounting Consulting Services Partner in the National Risk and Quality group of PricewaterhouseCoopers LLP. As part of the PwC National office, Mr. Vitray was responsible for developing guidance on emerging accounting issues. 

Marcia S. Wagner, Esq.

Marcia Beth Stairman Wagner, B.A., summa cum laude, Cornell University (1984); J.D., Harvard Law School (1987), Law and Economics Fellow; Employee Benefits Committee of American Bar Association Tax Section; Tax Section Counsel, Massachusetts Bar Association; Pension Liaison Committee, IRS Key District Office, Brooklyn, New York; Massachusetts and District of Columbia Bars (1987). 

John Walker, Esq.

John Walker, Bachelor of Economics (Macq); Bachelor of Laws (Macq); Masters of Law (Syd); Fellow of Taxation Institute of Australia. 

Paul Walker

Paul L. Walker, B.B.A., University of Texas—Arlington; Ph.D., University of Colorado—Boulder; Member: American Institute of Certified Public Accountants, AICPA Risk Task Force, American Accounting Association. Advisor and Consultant on Enterprise Risk Management (ERM) to: Committee of Sponsoring Organizations and other organizations. Coauthor of ERM books: Making Enterprise Risk Management Pay Off: How Leading Companies Implement Risk Management and Enterprise Risk Management, Pulling It All Together. 

Wanda Wallace

Wanda A. Wallace, Ph.D., is the John N. Dalton Professor of Business, Emerita, at the College of William and Mary. Professor Wallace has also been a member of the faculty at the University of Rochester, Southern Methodist University (as The Marilyn R. and Leo F. Corrigan, Jr. Trustee Professor), and Texas A & M University (as The Deborah D. Shelton Systems Professor of Accounting). Dr. Wallace has received the Wildman Gold Medal awarded to the most significant literary contribution to the advancement of public accounting over a three-year period by the American Accounting Association (AAA) and Deloitte. She has been awarded a Certificate of Distinguished Performance on the Certified Management Accounting Examination and the Highest Achievement Award on the international Certified Internal Auditor Examination.

Mary C. Walsh, Esq.

Mary C. Walsh, B.A. (English), University of Massachusetts (cum laude); J.D., University of Connecticut School of Law (1991); LL.M. in Taxation, Boston University Law School (1992); M.S. (Accounting)/MBA, Northeastern University Graduate School of Professional Accounting (1995) (Beta Gamma Sigma Honor Society); Assistant District Attorney/Counsel to the Commissioner, Massachusetts Department of Revenue/Child Support Enforcement Division (1992-1994); Tax Associate, Reznick, Fedder & Silverman, CPAs (1995-1996); Tax Senior, Ernst & Young LLP (1996-1998); Tax Manager Recoton Corporation (2000-2001); Responder and Reviewer, Mergers & Acquisitions Segment, Ernst & Young's Online Tax Advisor (2001-Present). 

Larry Walther

Larry M. Walther, CPA, Ph.D., Associate Professor, University of Texas at Arlington (Chair of Accounting Department); B.B.A., Accounting, University of Texas at Arlington (1976); M.P.A., University of Texas at Arlington (1977); Ph.D., Accounting, Oklahoma State University (1980); Certified Public Accountant, Texas; former auditor with Ernst & Young; consultant to numerous organizations; author of numerous books and articles on financial accounting. 

Rich Walton

Rich Walton, J.D., LL.M., C.P.A.; J.D. (cum laude) and LL.M. (Taxation), Georgetown University; B.B.A. (Finance), Pacific Union College (summa cum laude). Mr. Walton is of counsel to Buchalter Nemer PC. He has previously served at the Criminal Division, U.S. Department of Justice; and was an attorney-advisor to the U.S. Tax Court, Washington, D.C. A frequent speaker and author on tax controversy and Federal white collar criminal defense issues, Mr. Walton is Chair of the Planning Committee for Tax Controversies: A Day With the Government, held at U.C. Berkeley. 

Vanessa Walts, Esq.

Vanessa Walts, Esq. is a Compensation Planning Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report.

Leonard Wang

Leonard W. Wang, B.A. (Economics and Political Science) and J.D., University of Wisconsin-Madison, elected to Phi Beta Kappa, Phi Kappa Phi, the Order of the Coif, and the editorial board of the Wisconsin Law Review; member, the District of Columbia Bar and the State Bar of Wisconsin.  Mr. Wang formerly served as Assistant Director, Division of Enforcement, U.S. Securities and Exchange Commission. During a 22-year career with the SEC, Mr. Wang received the Chairman's Award for Excellence, the Stanley Sporkin Award, the Capital Markets Award, and the Division of Enforcement Director's Award.

James C. Warner, Esq.

James C. Warner, B.A., Grove City College (1971); J.D. (cum laude; law journal editor), The Ohio State University College of Law (1974); CPA, Maryland (1979); LL.M. in Taxation (1st in class) Georgetown University Law Center (1979); Attorney-Advisor, Interpretative Division, Office of Chief Counsel, Internal Revenue Service (1974-77); Attorney-Advisor, Judge William M. Drennen, U.S. Tax Court (1978-79); Partner and Associate, Lee, Toomey, and Kent (1979-1993); Adjunct Professor, Georgetown University Law Center (1992-1994); President, USA Tax Videos (1994-1996); author, Consolidated Returns Guide (CCH, 2003); Mergers & Acquisitions Segment Leader, Ernst & Young's Online Tax Advisor (1999-2004); Senior Director, Tax Research & Planning, Wal-Mart Stores, Inc. (2004-present). 

John P. Warner, Esq.

John P. Warner, B.A., George Washington University (1971); J.D., University of California, Berkeley (Boalt Hall) School of Law (1977); Member, American Bar Association Section of Taxation; Chair, American Bar Association Section of Taxation Transfer Pricing Committee (2008-2010); Admitted to practice, United States Tax Court, United States Court of Federal Claims, United States Supreme Court; Reported Cases: Oak Industries, Inc. v. Commissioner, 96 T.C. 559 (1991), and Libbey v. Commissioner, 55 T.C.M. (CCH) 1052 (1988); Author: "Squaring the Transfer Pricing Circle," 33 Tax Mgmt. Intl. J. 3 (2004), "Control, Causality and Section 482," 28 Tax Mgmt. Intl. J. 403 (1999), .

John Warren

Mr. Warren has been a partner in the Los Angeles law firm of Loeb & Loeb since 1960 and was an adjunct professor of law at the Loyola University School of Law in Los Angeles from 1977 to 1988. He is the past chairman of the Committe on State and Local Taxes, Section of Taxation, American Bar Association (1981–1983), and presently is a member of the Executive Committee, California State Bar Section of Taxation. Prior to private practice, he was associate tax counsel to the California Franchise Tax Board. He has served as a consultant to the California Department of Finance, the California Senate Fact Finding Committee on Revenue and Taxation, and the federal General Accounting Office. Mr. Warren has long had an extensive practice in the state and local tax field and has handled significant California tax litigation at both the administrative and court levels. He has lectured widely on state tax matters and has also published numerous articles on both state and federal tax problems. In 1988, he received the Dana Latham Memorial Award from the Los Angeles County Bar Association. Mr. Warren received his B.S. in Law degree from the University of Minnesota in 1943 and his Bachelor of Law from the University of California Hastings College of Law in 1950.
 

J. Donald Warren, Jr.

J. Donald Warren, Jr., CPA, Ph.D., Texas A&M University; MBA, The George Washington University; BBA, Accounting, Lamar University. Dr. Warren has 31 years of practice experience in auditing and accounting with PricewaterhouseCoopers and the former Coopers & Lybrand. At PricewaterhouseCoopers, he served as a director, national consulting partner, and as the liaison to the Securities and Exchange Commission. Dr. Warren has also served as an audit manager with the U.S. General Accounting Office in Washington, D.C., where he was responsible for conducting operational audits of federal agencies. At Rutgers Business School, he serves as the Director of the Center for Continuous Auditing and Director of the Masters of Accountancy in Financial Accounting. 

John R. Washlick, Esq.

John R. Washlick, member, Cozen O'Connor; B.S. University of Rhode Island (1978); J.D. Southwestern University School of Law (1986); LL.M. (Taxation) Georgetown University Law Center (1990); Adjunct Professor of Law, Widener University School of Law – Health Law Institute, Wilmington, Delaware; Adjunct Professor of Law, Villanova University School of Law (Masters in Taxation Program), Villanova, Pennsylvania; member, Pennsylvania and New Jersey Bar Associations; American Bar Association, Section of Taxation; member, American Health Lawyers Association, Chair of the Hospital and Health Systems Practice Group (2003–2006); member, Health Care Compliance Association; Certified Public Accountant (Pennsylvania) and contributor to various tax publications on issues affecting nonprofit healthcare organizations.
 

Dariusz Wasylkowski

Dariusz Wasylkowski an adwokat, a tax adviser and a senior partner in charge of the Tax Practice Group at Wardyński & Partners.

He advises on Polish as well as international tax law. He represents clients in tax litigation as well as in civil and criminal litigation relating to tax matters, and provides services to both foreign and domestic clients active in a broad range of sectors from manufacturing, distribution and retail to financial services and private equity.

His tax advisory experience includes providing support to clients in corporate tax planning, structuring of inbound investment, transfer pricing and M&A. Contentious tax experience includes advising clients during audits and representing them in administrative proceedings and litigation at all levels of judicial review of tax cases. He has also represented clients in litigation related to customs, regulated prices regimes and similar administrative matters, and also in criminal and civil litigation related to tax and similar matters.

Dariusz Wasylkowski is a member of the Warsaw Bar and of the Polish Chamber of Tax Advisers (Disciplinary Tribunal Judge at the National Chamber of Tax Advisers). He is a member of Advisory Board of the European Forum of the International Bar Association (IBA) and a member of the IBA Tax Section, and also of the International Fiscal Association (Chairman of the Polish Branch). He is an associate member of the Section of International Law and the Section of Taxation of the American Bar Association. 

William B. Weatherford

William B. Weatherford is an associate in PricewaterhouseCoopers’ San Francisco office.

Nicholas Webb, Esq.

Nicholas Webb, Esq. is Managing Editor for International Tax at BNA Tax & Accounting, and a contributing editor for the Weekly Report.

Nick Webb

Nick Webb is BNA Tax & Accounting's Managing Editor, International Tax, and has editorial responsibility for BNA's publications covering the tax systems of foreign countries as well as international tax treaties. Nick edits BNA's Country Portfolios (Business Operations Abroad Portfolios Series), International Forum, and International Journal. Prior to joining BNA, Nick spent five years with IK Inland Revenue (now HM Revenue and Customs) and seven years with IBFD Head, Asia-Pacific Group. He has done freelance work for both KPMG and Deloitte.

A. Duane Webber

A. Duane Webber, Kansas State University (B.A., B.S. 1981); Georgetown University (J.D. 1984); Member, Section of Taxation (Court Procedure Committee) and Section of Litigation of the American Bar Association; Member, Taxation Section of the Federal Bar Association; Member, J. Edgar

Simon Webber

Simon Webber is a principal with E&Y's San Jose office.

Hugh K. Webster, Esq.

Hugh K. Webster, A.B., Middlebury College (1983); J.D., Duke Law School (1986); Author, The Law of Associations (Matthew Bender & Company); Editor, Nonprofit Legal and Tax Letter.

Aen Walker Webster, Esq.

Aen chairs the Estates and Trusts Group at Buchanan, Ingersoll and Rooney PC. She represents families, trusts and estates throughout the United States and abroad, as well as private banks and trust companies, in connection with trust and estate administration. Aen serves as deputy technical editor for estates, gifts and trusts in the Tax Management portfolio series for the Bureau of National Affairs, is a member of the Tax Management Advisory Board for Estates, Gifts and Trusts, and is chairman of the Tax Management Estates, Gifts and Trusts Journal.

Craig Wechman

Craig S. Wechman, CPA, is a Senior Manager at KPMG LLP in Stamford, Connecticut. Mr. Wechman is a member of the firm's state and local tax practice, which emphasizes multistate income and franchise tax issues. A graduate of Rutgers College, Mr. Wechman received a Masters Degree in Taxation from the State University of New York at Albany. Mr. Wechman has served on the AICPA's Multistate Corporate Tax Committee.

David A. Weintraub, Esq.

David A. Weintraub, B.S.,  Accounting, cum laude, State University of New York at Buffalo (1976); M.B.A., State University of New York at Buffalo (1977), J.D., magna cum laude, Albany Law School of Union University (1993); L.L.M. in Taxation, New York University (1994); Associate, Roberts & Holland LLP, Washington, District of Columbia; member, New York, District of Columbia, and U.S. Tax Court bars, editor, Albany Law Review, 1991-1992, co-author, articles on real estate taxation, including the Journal of Taxation and BNA publications. 

Paul H. Weisman, Esq.

Paul H. Weisman, University of California at Davis (B.A., cum laude 1979); Loyola Law School, Los Angeles (J.D. 1982); member, California Bar; Attorney, Legislation and Regulations Division, Office of Chief Counsel, Internal Revenue Service, Washington, D.C. 1982-83; Senior Attorney, District Counsel, Internal Revenue Service, Los Angeles 1983-87; Alternative Member, Los Angeles County Assessment Appeals Board; Co-Director, Tax Court Pro Se Program (Los Angeles/Beverly Hills) 1988-Present; member, Los Angeles County, Beverly Hills, and San Fernando Valley Bar Associations; contributor: Taxation for Accountants and Journal of International Taxation.

Thomas S. Welk, Esq.

Thomas S. Welk, University of Washington (B.A. 1983); Gonzaga University Law School (J.D. cum laude, 1989); New York University School of Law (LL.M., Taxation, 1990); member, California Bar; partner, Cooley Godward Kronish LLP.
 

Jean T Wells, Esq.

Jean Wells is an assistant professor in Howard University's School of Business where she teaches accounting, tax and business law. Ms. Wells has also taught tax at University of Maryland University College and Prince George's Community College. During 2007, Ms. Wells was the first Professor in Residence in KPMG's Tax Legislative and Regulatory Group. Before joining academia full time, she was a manager in Deloitte's Tax Policy Services Group. Ms. Wells has co-authored several publications and currently serves as an editorial adviser for the Journal of Accountancy. Ms. Wells was a federal tax law editor with BNA Tax Management. Ms. Wells is a licensed attorney and CPA in the state of Maryland. Ms. Wells is a member of and has served on committees in various professional organizations including the American Institute of CPAs, American Association of Attorney-CPAs, American Bar Association, American Accounting Association, and the Maryland Association of CPAs. 

Tom Wessel

KPMG Washington National Tax office

Deana West

Deana West, CPA, is a revenue law advisor in the department's policy section. A graduate of Converse College, Deana received a bachelor's degree cum laude (in accounting) and a master's degree (in taxation) from the University of Georgia. She is a member of the American Institute of Certified Public Accountants and has taught at Midlands Technical College. Deana is the editor and major author for several department publications.

William West, III

William C West, III, CPA, is a director with Deloitte & Touche LLP in Columbia, South Carolina. He received a bachelor's degree cum laude and a master's degree (in taxation) from the University of Georgia. Bill is a member of the South Carolina Association for Certified Public Accountants and the American Institute of Certified Public Accountants. He has specialized in the areas of South Carolina taxes, corporate taxation, manufacturing, inventory and public utility issues. 

Richard A. Westin, Esq.

Richard A. Westin, B. A., Columbia University (1967); M.B.A., Columbia University (1968); J.D., University of Pennsylvania Law School; member, Kentucky Bar Association; Tax Bar Association, Court of Claims, Tax Court; Distinguished University Professor, University of Kentucky College of Law (1994-98); Foundation Professor, University of Houston Law Center (1983-84); visiting professor, University of Tennessee Law School (1979-83); Associate Professor, Chicago-Kent College of Law; former consultant to Legal Department of International Bank for Reconstruction and Development, Washington, D.C.; research fellow at University of Dundee, Petroleum and Mineral Law Centre (1992); author of 603 T.M., Mineral Properties Other Than Gas and Oil — Operation; RIA Tax Dictionary (2006-07 ed.); Taxation of International Electronic Commerce (with McNulty and Beck) (2d ed. 2007); Federal Income Taxation of Natural Resources (PLI 1994); Taxation for Environmental Protection, a Multinational Study (with Gaines, Tiley, Erikkson, Von Zezchewitz and Hertzog) (1991). 

Charles Wheeler

Charles W. Wheeler; B.A., University of Wisconsin (1967); J.D., University of Wisconsin (1970); LL.M., Georgetown University (1978); Senior Tax Counsel, U.S. Chamber of Commerce (1979-1981); Assistant to the Commissioner of Internal Revenue (1981-1983); Tax Counsel, American Bankers Association (1984-1986); Partner, Ernst & Young, LLP (1986-1994); Partner, KPMG, LLP (1994-1999); Partner, Federal Income Tax, Alston & Bird LLP (1999-Present); Member, American Bar Association (Section of Taxation); Chair, Banking and Savings Institutions Committee of the Tax Section of the American Bar Association (1991-1993); Primary author of the Bank Income Tax Return Manual (1987-1994); Co-author of Taxation of Financial Institutions; Author and speaker on financial industry and financial product tax issues; Admitted to the bars of Wisconsin and the District of Columbia; listed in The Best Lawyers in America.

Barbara Wheeling

Barbara M. Wheeling, Ph.D., Accounting, University of Alberta (1999); M.B.A., focus on Accounting and Finance, University of Wyoming (1989); B.S., Animal Science, North Dakota State University (1972). Ms. Wheeling worked in the Accounting Research and SEC Department at the former Coopers & Lybrand. She has consulted with agricultural producers both in the United States and internationally. An assistant professor at Montana State University-Billings, Ms. Wheeling is a member of the Northwest Farm Business Management Instructors.  Ms. Wheeling's publications include Alternatives to GAAP for the Agricultural Industry, Today's CPA (November/December 2005); Agricultural Accounting: A Case for Asset Revaluation, Mountain Plains Journal of Business and Economics (Vol. 2, 2001); and Introduction to Agricultural Accounting, Delmar Learning (anticipated September 2007).

Scott Whisenant, Ph.D.

 Ph.D., University of Oklahoma; M.Acc., University of Oklahoma; M.B.A., University of Texas-Tyler; B.B.A., Texas A&M-Commerce. Dr. Whisenant is an Associate Professor and Bauer Fellow, C.T. Bauer College of Business, University of Houston. Previously he was a member of the faculty of the Sloan School of Business at Massachusetts Institute of Technology and the McDonough School of Business at Georgetown University. He teaches auditing, advanced auditing, and financial statement analysis. He has published articles in professional publications including The Accounting Review, Journal of Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, Accounting Horizons, and Journal of Accounting Auditing & Finance. Dr. Whisenant is a member of Alpha Sigma Nu honor society, American Accounting Association, American Institute of Certified Public Accountants, Institute of Management Accountants, and the Association of Certified Fraud Examiners.

Lori Whisenant, Esq., CPA

L.L.M., Georgetown University; J.D., University of Oklahoma; M.Acc., University of Oklahoma; B.A., University of Texas. Ms. Whisenant formerly practiced with Deloitte & Touche LLP, PricewaterhouseCoopers LLP, and Ernst & Young LLP. She is the Director of Business Law and Ethics Studies at the Bauer College of Business, University of Houston. She is a member of the American Institute of Certified Public Accountants and Oklahoma Society of Certified Public Accountants.

George L. White, Esq.

George L. White, B.A., Holy Cross College (1958); M.B.A., University of Pennsylvania (1960); LL.B., Harvard University (1963); admitted to practice in Massachusetts; Certified Public Accountant, Massachusetts.

Emily White, Content Development Specialist

Emily B. White is a member of BNA’s Product Research and Planning Group, where she develops content for new tax, legal, environment, and human resource publications. Prior to joining PRPG, Emily was a legal editor for BNA’s Corporate Practice Series Portfolios. She practiced law in Chicago before joining BNA in 1996. Emily earned a B.A. from the University of North Carolina at Chapel Hill, and a J.D. from Boston University School of Law.

John Wiktor, Esq.

Mr.Wiktor is with the law firm of Horwood Marcus & Berk Chtd. and concentrates on all facets of wealth and charitable planning. His practice involves estate planning, including taxation, trust and estate administration, asset protection, business succession planning and charitable gift giving techniques. John has also represented individuals and charitable organizations as beneficiaries in will and trust disputes, individual and corporate fiduciaries in will and trust construction matters and individuals in contested guardianship proceedings. He has given numerous lectures on several wealth planning techniques and charitable gift agreements. John received his J.D. with honors, from the Loyola University Chicago, School of Law, and his B.A. in History from the University of Michigan.

Gary B. Wilcox, Esq.

Gary B. Wilcox, LL.M. (Taxation), New York University School of Law; J.D. (with highest honors), University of Oklahoma; B.B.A. (cum laude), Texas Tech University; former Deputy Chief Counsel, Internal Revenue Service; former Partner, PricewaterhouseCoopers, Washington National Tax Services; member, District of Columbia Bar and Pennsylvania Bar.

Craig Wilkey

Craig Wilkey, B.A., Tufts University; M.B.A., Northeastern University; Certified Life Underwriter (CLU); Chartered Financial Consultant (ChFC); Fellow of the Life Office Management Association; Active participant in industry educational programs.

Robert Willens

Robert Willens was a Managing Director in the Equity Research department at Lehman Brothers, Inc. in New York for 20 years. Mr. Willens specializes in tax and accounting issues. Prior to joining Lehman Brothers, Mr. Willens was a tax partner in the New York office of Peat, Marwick, Mitchell & Co, which eventually became KPMG.

Mr. Willens is a prolific author and has written Taxation of Corporate Capital Transactions as well as over 600 articles for various professional journals including The Journal of Taxation, Tax Notes, The Journal of Accountancy, The Journal of Corporate Taxation and TAXES-The Tax Magazine. He is the author of the popular "Of Corporate Interest" column for Tax Notes. Mr. Willens has served on the Editorial Board of The Journal of Taxation of Investments and The Journal of Accountancy, respectively. He is also a highly regarded lecturer on tax and accounting topics and has served on the faculty of The University of Miami School of Law's Annual Institute on Mergers and Acquisitions, and The Practicing Law Institute. He is a frequent guest at seminars produced by The Texas State Bar Association, Georgetown University School of Law, New York University and Arizona State University. Mr. Willens has served, since 1993, as an Adjunct Professor (Finance Department) at Columbia University's Graduate School of Business where he teaches the course entitled "Investment Banking Tax Factors."

Patricia Williams

Patricia A. Williams, MA, Middlebury College, MBA (Accounting and Finance), Southern Methodist University; DBA (Accounting), Boston University, joined Fordham University in 1992. Currently, a tenured Associate Professor in accounting, Dr. Williams teaches financial and managerial courses at the undergraduate and graduate levels. She has also taught in the Fordham MBA program in Beijing, China. Dr. Williams received the Dean's Award for Teaching Excellence Among Full Time Faculty, and has published articles in many academic journals including The Accounting Review and The International Journal of Accounting. She has been invited to present papers at academic conferences in the U.S., Canada, Europe and Asia, and has presented management training seminars at many Wall Street firms on topics ranging from international accounting to pension accounting. The author wishes to thank professional accountants and actuaries from several international accounting firms who provided information and suggestions for the manuscript. 

Donald T. Williamson, Esq.

Donald T. Williamson, B.A. (Phi Beta Kappa), Hamilton College (1973); M.B.A., Johnson Graduate School of Business Administration, Cornell University (1976); J.D., Cornell Law School (1977); LL.M., Georgetown University Law Center (1983); Associate Editor, The Tax Lawyer, 1982–1983; Certified Public Accountant (Virginia, 1979); principal, LaMonaca & Williamson, CPAs, Falls Church, Virginia.

R. Mark Williamson, Esq.

 B.M., cum laude, Louisiana State University (1981); M.M., North Texas State University (now University of North Texas) (1983); J.D., with highest honors, Florida State University (1991); Order of the Coif; Executive Editor, Florida State University Law Review; Adjunct Professor of Law, Georgia State University (2006); Adjunct Professor of Law, University of Wisconsin-Madison (1995); Member, Wisconsin and Georgia Bars; Faculty, State Bar of Georgia Estate Planning Institute, State Bar of Georgia Fiduciary Law Institute, State Bar of Georgia Basic Fiduciary Practice Seminar, Georgia Federal Tax Conference; Recipient, 1997 Trusts & Estates Magazine “Best Young Author” Award (for “Economics of Prepaying Wealth Transfer Taxes” with Jeffrey Pennell); Trustee, Georgia Federal Tax Conference; Board of Directors, Atlanta Estate Planning Council; Past Chair, Atlanta Bar Association Estate Planning and Probate Section; Past Chair, State Bar of Georgia Fiduciary Law Section; President and Board Chair, Georgia Lawyers for the Arts; Fellow, American College of Trust and Estate Counsel.

Jerry S. Williford, Esq.

Jerry S. Williford, B.B.A., Baylor University (1964); J.D., University of Houston (1969); Director, National Tax Office (partnership group) Grant Thornton LLP, Charlotte, NC; member of Texas Bar, ABA, AICPA and BNA Tax Management Real Estate Advisory Board; published articles on real estate, partnerships, LLCs, S Corporations and debt restructuring in Practising Law Institute, Journal of Taxation, Journal of Real Estate Taxation, Real Estate Review, Journal of Partnership Taxation, Journal of Limited Liability Companies, Tax Management Memorandum, and Tax Management Real Estate Journal. 

Prentiss Willson, Jr.

Mr. Willson received his A.B. degree from Occidental College in 1965 and his J.D. degree from Harvard Law School in 1968. After teaching political science at Miles College (1968–1970), he became associated with Morrison & Foerster in 1970 and a partner in 1976. In 1998, Mr. Willson became a partner with Ernst & Young, and the firm's National Director of Practice and Procedure.  

Bill C. Wilson

Bill C. Wilson, Partner, Executive Compensation Tax Services, Deloitte & Touche LLP; CPA; B.S., Cum Laude, University of Southern California. From June, 2002, a retired partner and a consultant to Deloitte & Touche.

Jim Wilson

Jim Wilson is a partner in Gowlings’ Ottawa office, practising in conjunction with the Firm’s National Tax Practice Group. His practice focuses on helping organizations optimize their global tax position and reduce exposure to unfavourable audit assessments through proper tax planning and implementation strategies. Jim’s tax experience involves the administration of domestic corporate and international tax with the Canada Revenue Agency (CRA) for 32 years. Jim held various positions with CRA’s Income Tax Rulings Directorate (“Rulings”), the Canadian Competent Authority Division (“Competent Authority”), the Training and Learning Directorate and the Legislative Policy Division. During Jim’s tenure as both a senior officer and a senior manager of the International Section in Rulings, he participated in hundreds of Advanced Income Tax Rulings and Technical Interpretations on a wide range of international technical issues. As a senior manager with Competent Authority for six years, Jim has been successful in resolving a number of controversial international double tax cases through successful negotiations with tax authorities in a number of countries around the world.

Mark Windfeld-Hansen

Mr. Windfeld–Hansen is a 1978 graduate of Amherst College (Summa Cum Laude, Phi Beta Kappa) and a 1982 graduate of Yale Law School. He became an associate in the Tax Department of Morrisen & Foerster in 1984, a partner in 1990, and co–chairman of the Morrison & Foerster Tax Department in 1993. In 1994, he left Morrison & Foerster to become the tax partner for Venture Law Group, a firm specializing in providing transactional legal and tax services for emerging technology companies.

Peter H. Winslow, Esq.

Peter H. Winslow, partner, Scribner, Hall and Thompson, LLP; B.A., Tufts University (1972); J.D., Case Western Reserve University (1975); LL.M., Georgetown University (1978); member, District of Columbia and Ohio bars. 

Francis J. Wirtz, Esq.

Francis J. Wirtz, B.S. (accountancy) University of Illinois (with honors 1975); J.D. University of Michigan Law School (cum laude 1979); certified public accountant; Chairman of Subcommittee on International Taxation of Partnerships, S Corporations and Trusts, Committee on Foreign Activities of U.S. Taxpayers; frequent speaker and writer on federal tax issues.

Kathleen Wise, Esq.

Kathleen Wise, Esq. is a Managing Editor for Federal Tax at BNA Tax & Accounting, and a contributing editor for the Weekly Report.

Fred T. Witt, Jr. Esq.

Fred T. Witt, Esq., B.S., Nebraska Wesleyan University (1976); J.D., University of Nebraska College of Law (1979); LL.M. (Taxation), New York University (1980). Attorney Advisor, Hon. Irene F. Scott, United States Tax Court (1980-1982); co-author, Collier on Bankruptcy Taxation (Matthew Bender 2001), part of the nationally recognized Collier on Bankruptcy 15th Edition; Principal, Deloitte Tax, LLP, Phoenix, Arizona; member, American Bar Association Section of Taxation (Council, 2004-06; past Chair, Real Estate Committee, 1996-98), State Bar of Arizona.

Jens Wittendorff, Esq.

Jens Wittendorff, MSc, Aarhus School of Business, Denmark, 1990; LLD, University of Aarhus, Denmark, 2009; International Tax Partner, Deloitte Copenhagen; speaker on international tax issues; author, articles on international taxation, including Danish branch report for the IFA Congress 2007 on Transfer Pricing and Intangibles and for the IFA Congress in 1995 on Financial Derivates.  

Cindy Lynn Wofford, Esq.

Cindy Lynn Wofford is a principal in the law firm of Ravdin & Wofford. Ms. Wofford has practiced tax and estate planning for 20 years and domestic relations for 10 years. Prior to joining Ravdin & Wofford, Ms. Wofford was with the National Office of Chief Counsel, IRS, Tax Litigation Division, and in private practice with law firms in Dallas and Houston. A graduate of the University of Texas School of Law, Ms. Wofford received her master of laws degree in taxation from Southern Methodist University School of Law.

Edward P. Wojnaroski, Jr. Esq.

Edward P. Wojnaroski, Jr., partner, Williams, Coulson, Johnson, Lloyd, Parker & Tedesco, LLC; B.A. Washington & Jefferson College, J.D. University of Pittsburgh School of Law, M.S. (Tax) The American University, Certified Financial Planner™; author, “Family Owned Business Exclusion,” 146 Pittsburgh Legal Journal No. 6 (June 1998),“Tax Aspects of Private Annuities, Part I,” 22 Tax Mgmt. Est., Gifts, & Tr. J. 119 (May-June 1997), featured article: Tax Mgmt. Financial Planning J., Vol. 12, No. 8 (July 19, 1997) “Tax Aspects of Private Annuities, Part II,” 22 Tax Mgmt. Est., Gifts, & Tr. J. 120 (July-August 1997), featured article: Tax Mgmt. Financial Planning J., Vol. 12, No. 9 (Aug. 19, 1997); Adjunct Professor, Duquesne University's Master of Science in Taxation Program; Member: Duquesne University's Master of Science in Taxation Advisory Board; Member: Pennsylvania, District of Columbia, and Georgia Bars; Member: American, Pennsylvania, and Allegheny County Bar Associations, Council Member; Member: Financial Planning Association; Judge Advocate, United States Marine Corps (1991-1996), United States Marine Corps Reserve (1996-present); Member: U.S. Supreme Court; U.S. Court of Appeals for the Third Circuit; U.S. Court of Federal Claims; U.S. Tax Court; U.S. Court of Appeals for the Armed Forces; U.S. District Court for the Western District of Pennsylvania.

Mark Wolf

Mark Wolf is the Editor of BNA Tax and Accounting's Compensation Planning Journal and Weekly Report.

Jeffrey Wolken, Esq.

Jeffrey C.  Wolken, Esq. is with Wilmington Trust Company in Wilmington, Delaware and is a contributor to BNA Tax & Accounting's Tax Management Memorandum.

Todd Wolosoff

Todd Wolosoff is the managing partner of Deloitte Tax LLP's Northeast transfer pricing practice.

Lauren J. Wolven, Esq.

Ms. Wolven is with the law firm of Horwood Marcus & Berk Chtd. and concentrates her practice in the areas of wealth protection, not-for-profit organizations, estate and business planning, education savings planning, and estate and trust administration and litigation. She is a frequent lecturer and author on a variety of wealth protection and education planning issues. Ms. Wolven completed her undergraduate work at Indiana University where she was a Herman B Wells Scholar, was elected to Phi Beta Kappa, and graduated magna cum laude with Departmental Honors. She received her law degree magna cum laude from the University of Illinois College of Law. 

Robert W. Wood, Esq.

Robert W. Wood is a 1979 graduate of University of Chicago Law School where he earned a Juris Doctor and won the Florence James Adams Prize as well as a University of Chicago Scholarship. He practices law with Wood & Porter in San Francisco, California where he provides services for domestic and international clients on a variety of state, federal, and international tax matters. Mr. Wood is admitted to practice law in CA, NY, AZ, MT, WY, and DC. He is also admitted to practice as a Solicitor in England and Wales. Mr. Wood is a tax expert and has been designated by the State Bar of California as a Certified Specialist in Taxation.  Mr. Wood is the author of 31 books in the field of taxation. He has long been recognized as a leading authority and commentator on several highly specialized and complex areas of the tax law. He is one of the foremost experts in the world on the taxation of damage awards and settlement payments. Mr. Wood frequently serves as a counselor and expert witness to his clients throughout the world on this unique area of the tax law and is the author of the leading treatise in the area, Taxation of Damage Awards and Settlement Payments (published by Tax Institute). Mr. Wood is also the founder and Editor-in-Chief of The M&A Tax Report, a national monthly newsletter addressing tax techniques and trends affecting mergers and acquisitions.

John F. Woyke, Esq.

John F. Woyke, LL.B., Yale Law School (1967), B.S. (magna cum laude), Yale University (1963) (Phi Beta Kappa); member, Connecticut State and Tax Court Bars; member, Employee Benefits Committee, Tax Law Section, American Bar Association,; member, Employee Benefits Committee, U.S. Chamber of Commerce; member, International Pension and Employee Benefit Lawyers Association (IPEBLA).
 

Steven C. Wrappe, Esq.

Steven C. Wrappe, Esq., New York University School of Law, LL.M. (Taxation) (1988); University of Texas School of Law, J.D. (1985); University of Notre Dame, Bachelor of Business Administration (1980). Member, State Bar of Texas; Certified Public Accountant. Partner, National Transfer Pricing Team, Deloitte & Touche LLP, Washington, D.C. Formerly, IRS APA Program attorney. Internationally–recognized speaker on the resolution of transfer pricing disputes, with speeches before the Tax Executives Institute, American Bar Association, and Federal Bar Association. Adjunct faculty member at George Mason University Law School, teaching International Tax, and guest lecturer in the LL.M. Program at New York University School of Law. 

W. Scott Wright

Scott Wright practices in the Atlanta office of Sutherland, Asbill & Brennan in the federal, state, and local tax areas, with an emphasis on tax controversies and litigation. Mr. Wright graduated from Emory University in 1990 and received his J.D., magna cum laude, from the University of Georgia School of Law in 1993. While in law school, Mr. Wright was Articles Editor of the Georgia Law Review and was a member of the Order of the Coif. He served as a law clerk to the Hon. H. Ted Milburn of the United States Court of Appeals for the Sixth Circuit from 1993 to 1994. Mr. Wright is a member of the American Bar Association, the State Bar of Georgia, and the Atlanta Bar Association. 

Tamu Wright

Tamu N. Wright is a Staff Writer/Editor at BNA Tax and Accounting's Transfer Pricing Report and Weekly Report.

Richard J. Wuermli

Richard J. Wuermli, Certified Tax Expert with Federal Diploma, joined Deloitte & Touche in 1987 in Zurich and in 1989 was named Partner-in-Charge of the tax and legal department. In 1998 he founded TAX EXPERT International AG in Zurich and Zug and was named Managing Partner. He is a recognized author and speaker and has addressed various national and international tax conferences. He is the author of numerous articles on Swiss and international taxation, and has contributed to the IBFD's loose-leaf publication The International Guide to Mergers and Acquisitions. He is also the author of Mergers and Acquisitions in Switzerland — National and Transnational, published by IBFD (Amsterdam and Vienna). Mr. Wuermli is a member of the old and traditional guild Kãmbel in Zurich, which was established in 1536. He is also a member of the International Fiscal Association, the International Bar Association, the American Bar Association, and the Swiss Accounting and Fiduciary Association. 

Frank Yanover

Frank Yanover is State Tax Counsel for General Electric Company in Albany, New York. He received his J.D. degree from American University's Washington College of Law and his B.S. degree in accounting from Fairleigh Dickinson University. Frank is also an adjunct professor at the State University of N.Y. in Albany where he teaches Individual Income Taxation on the undergraduate level and State and Local Taxation on the graduate level. Frank is a member of the Illinois Bar and is on the editorial staff of the Interstate Tax Report and the Journal of State Taxation. He has published numerous articles and has lectured before numerous groups including various TEI chapters, the Committee On State Taxation (COST), the Hartman Institute, and the Chicago Tax Club.

Sophia H. H. Yeh

Sophia H. H. Yeh, National Taiwan University, Taipei (LL.B., 1980); University of Pennsylvania Law School (LL.M., 1987); senior counselor at Lee and Li, Attorneys-at-Law (1981–present ); co-leader of projects for Amendments to the Company Act, Amendments to Mechanisms for Merger and Acquisition and Share Swap, Knowledge-based Economy Related Legal Framework Research, Strategy Planning for Establishing Taiwan as a Global or Asian Resource Integrator, Securitization of Assets; Co-writer of the Taxation of Income Derived from the Supply of Technology (IFA), Model Acquisition Asset Purchase Agreement (ABA). 

Dong Jun Yeo

Dong Jun Yeo, Tax Attorney, Kim & Chang; Seoul National University, College of Social Science, International Economics (B.A., 1980); University of Illinois, Urbana-Champaign (M.A. in Accounting, 1987); Employment, Tax practice in Korea (1981-1985), tax practice, New York (1987-1992); Member, Korean Institute of Certified Public Accountants, American Institute of Certified Public Accountants. Languages: Korean and English.

Lowell D. Yoder, Esq.

Lowell D. Yoder, B.A. (1979, with highest distinction) and J.D. (1982, magna cum laude), University of Illinois; Order of the Coif; Law Review Editor; Law Clerk, The Honorable James M. Sprouse, Federal Court of Appeals for the Fourth Circuit; frequent lecturer on international tax topics; author of numerous articles on international taxation; member of the Tax Management International Journal Advisory Board, member of the Editorial Board of the Journal of International Taxation, and member of the University of Chicago Law School's Federal Tax Conference Planning Committee; Adjunct Professor of Law at Chicago-Kent College of Law, teaching International Taxation. 

Teri Yohn

Teri Yohn, Ph.D., CPA; Ph.D., Accounting, Indiana University; B.S., Accounting, University of Delaware. Dr. Yohn is an Associate Professor at the Kelley School of Business at Indiana University and a Certified Public Accountant in the state of Maryland. Dr. Yohn teaches in the areas of financial accounting and financial statement analysis. Her research focuses on predicting future profitability and examining how accounting information affects information asymmetry in the stock market. 

Ernst & Young LLP

This publication has been carefully prepared but it necessarily contains information in summary form and is therefore intended for general guidance only; it is not intended to be a substitute for detailed research or the exercise of professional judgment. The information presented in the publication should not be construed as legal, tax, accounting, or any other professional advice or service. Ernst & Young LLP can accept no responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. You should consult with Ernst & Young LLP or other professional advisors familiar with your particular factual situation for advice concerning specific audit, tax or other matters before making any decision.

Thomas Zaino, JD, CPA

Thomas is Managing Member and founder of Zaino Hall & Farrin LLC, a law firm based in Columbus, Ohio. He assists clients with multistate business tax issues, representing many multistate and multinational companies and their owners and executives before state departments of revenue, government agencies, courts in Ohio and the Ohio General Assembly.

Jeffrey A. Zaluda, Esq.

Mr. Zaluda is a partner in the law firm of Horwood Marcus & Berk and advises families, closely held businesses, business owners, and other individuals with respect to a wide variety of tax, estate, and business planning issues. He has written and lectured extensively on business and trust matters. Mr. Zaluda is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and is a member of several advisory boards including the Tax Management Estate, Gifts and Trust Journal and Personal Financial Planning. He completed his undergraduate work at the University of Massachusetts where he was a Commonwealth Scholar and graduated magna cum laude. He received his law degree cum laude from the American University Washington College of Law. 

Howard M. Zaritsky, Esq.

Howard M. Zaritsky, B.A., Emory University (1970); J.D., Stetson University College of Law (1973); LL.M. (Taxation), Georgetown University Law Center (1976); Consulting Counsel; member, Virginia State Bar; BNA Tax Management Advisory Board on Estates, Gifts and Trusts; University of Miami (Heckerling) Estate Planning Institute Advisory Committee; author or co-author, numerous articles and several treatises, including: Tax Planning for Family Wealth Transfers, Generation-Skipping Transfer Taxes: Analysis with Forms (with Carol Harrington & Lloyd Leva Plaine); Structuring Buy-Sell Agreements (with Farhad Aghdami & Mary Ann Mancini); Structuring Estate Freezes After Chapter 14 (with Ron Aucutt); Federal Income Taxation of Estates and Trusts (with Robert Danforth & Norman Lane); Tax Planning With Life Insurance (with Stephan Leimberg) — all published by Warren, Gorham & Lamont/RIA Group; tax editor, Probate Practice Reporter; Fellow, the American College of Trust and Estate Counsel and American College of Tax Counsel; former Chair, Virginia Bar Association Section on Wills, Trusts & Estates; lecturer, numerous Tax and Estate Planning Institutes, including Institutes of the University of Miami (Heckerling Institute), New York University, Georgetown University, Duke University, and the University of Southern California. 

Lisa M. Zarlenga, Esq.

Lisa M. Zarlenga, Esq., B.S., Ohio State University (1991); J.D., Ohio State University College of Law (1994); LL.M. (Taxation), Georgetown University Law Center (1997). Law Clerk to the Honorable Robert P. Ruwe, U.S. Tax Court, 1994-96; Partner, Steptoe & Johnson LLP, Washington, D.C.; member, American Bar Association, Tax Section — Corporate Tax Committee (Chairman of Subcommittee on Liquidations and Taxable Distributions), Government Relations Committee; 2004-2005, John S. Nolan Tax Law Fellow; District of Columbia Bar, Taxation Section — Steering Committee (member), Corporate Tax Committee (Chairman), Federal Bar Association, Tax Section; member, District of Columbia Bar and State Bar of Ohio. Currently Deputy Tax Legislative Counsel for Regulatory Affairs at the Department of the Treasury in Washington, D.C.

Diana S. C. Zeydel, Esq.

Diana S.C. Zeydel, LL.M., New York University School of Law, 1993; J.D., Yale Law School, 1986; B.A., summa cum laude, Yale University, 1982; elected to Phi Beta Kappa; shareholder, Greenberg Traurig, P.A., Miami, Florida; American College of Trusts and Estates Counsel (ACTEC): Fellow, Member, International Planning Committee, 2001-present; member, Estate and Gift Tax Committee, 2005-present, member, Program Committee, 2002-2004, member, Nominating Committee, 2001-2002; American Bar Association: co-Chair, Generation-Skipping Tax Committee of the Real Property, Probate and Trust Law Section, 2001-present. The Florida Bar: member, Executive Counsel, Circuit Representative; Miami City Ballet: member, Community Development Board, Chair, Planned Giving Committee; admitted to practice in Florida and New York.

Steven E. Zumbach, Esq.

Steven E. Zumbach, B.S., Iowa State University; Ph.D. in Economics, Iowa State University; J.D., University of Iowa; Certified Public Accountant; member of law firm of Belin Lamson McCormick Zumbach Flynn, A Professional Corporation. 

Robert T. Zung

Robert T. Zung has been a legal editor on Daily Tax Report for more than 20 years, writing about a broad range of tax issues. He holds a Juris Doctorate from the Antioch School of Law and a Master of Laws in Taxation from the Georgetown University Law Center. While at Antioch, he served as a staff member and then an editor on the Antioch Law Journal.

Mark Zyla, Esq.

Mark L. Zyla, CPA/ABV, CFA, ASA, provides valuation consulting for various types of entities for the purposes of mergers and acquisitions, financial reporting, tax planning, and corporate recapitalizations, as well as valuing various types of intellectual property and other intangible assets. Mr. Zyla is a member of the American Society of Appraisers (“ASA”), the American Institute of Certified Public Accountants (“AICPA”), the CFA Institute, and the Atlanta Society of Financial Analysts. He is a former member of the Business Valuations Committee of the AICPA and a current Chairman of the ABV Examination Committee of the AICPA. He is also a current member of the Business Valuation Standards Subcommittee of the ASA. He is also a member of the Atlanta Venture Forum, a professional organization of the venture capital community. He is one of the authors of the International Glossary of Business Valuation Terms which has been adopted by the major valuation organizations. Mr. Zyla co-authored Valuation for Financial Reporting: Intangible Assets, Goodwill and Impairment Analysis, SFAS 141 and 142, published by John Wiley & Sons, Inc. He also co-authored the course, “Valuing Goodwill and Other Intangible Assets,” published by the AICPA.