Institute on State and Local Taxation 2024 (presented by NYU School of Professional Studies)

Lynn A. Gandhi | Foley & Lardner LLP

Practicing for more than three decades, Lynn A. Gandhi has acquired a wealth of experience as a sophisticated tax attorney, including 14 years as corporate in-house counsel, providing her extensive knowledge of the challenges facing businesses in their tax reporting obligations, risk management, and planning. Lynn is a partner in the firm’s Detroit office member of the Tax, Employee Benefits & Executive Compensation, and Estate Planning Practices. Lynn advises her clients on sophisticated multistate tax planning opportunities, manages complex audits, provides transactional support on the multistate tax implications of merger and acquisition transactions, constructs submissions for tax insurance policies, and assists with unclaimed property audits and voluntary disclosures.

She is a successful litigation attorney in tax matters at the administrative, trial, and appellate levels in multiple jurisdictions throughout the United States. Lynn is also a registered lobbyist and represents clients in legislative and policy initiatives across multiple industry platforms. Her clients include foreign- based companies with U.S. operations, Fortune 500 companies, private equity funds, as well as trade associations. She is sought out for her practical approach in resolving controversy matters, and when settlement is not possible, her strategic approach is to avoid unnecessary “scorched earth” litigation.

Lynn is well-known for her enthusiasm and engagement with tax policy initiatives and is considered a subject matter expert within her professional community. She has led legislative, administrative, and regulatory changes large and small to benefit business entities and their owners. Lynn is particularly well- versed in Michigan taxes, including unemployment taxes, gaming excise taxes, cannabis and liquor excise taxes, insurance company taxes, officer liability exposure, and unclaimed property laws.

Lynn has written extensively and is a frequent subject matter speaker on state tax topics, having published more than 60 articles and spoken or presented at over 100 events. She currently writes a State Tax Notes column entitled “Smitten with the Mitten.” Lynn is also an adjunct professor at Wayne State University Law School, her alma mater.

In addition to being an accomplished state tax attorney, Lynn is a licensed Certified Public Accountant (CPA).

Eric M. Anderson | Andersen Tax LLC

Eric Anderson provides state and local tax services as part of the US National Tax practice. He has expertise in strategic tax planning, controversy representation, and tax risk management for clients across the firm. Eric also focuses on income tax planning and compliance, sales and use tax transaction planning, mergers & acquisitions, local tax matters, and administrative tax controversies. Eric also has extensive experience with unitary tax planning, business and non-business issues, and entity structuring to manage multistate tax liabilities.

Eric serves as an Andersen firm-wide resource for credit and incentive consulting, including negotiated incentives related to company expansions and training activities, as well as statutory tax credits. He has helped clients obtain refunds for a variety of statutory credits aggregating millions of dollars.

Eric has practiced in the state and local tax area since 1994. Before joining Andersen, he worked with international professional services firms consulting in a variety of state and local tax areas. He also held a tax planning position with a Global 100 technology consulting corporation, where his team led a global reorganization to place the company in a tax efficient structure leading up to an initial public offering.

Eric serves as an adjunct professor at the University of San Francisco School of Law. He previously taught state and local taxation in other law programs. He is also a frequent speaker at national and regional conferences.

Eugene J. Gibilaro | Blank Rome LLP

Eugene Gibilaro focuses his practice on tax controversy and transactions primarily in the areas of state and local income and franchise tax, sales and use tax, and unclaimed property. He defends audits and litigates U.S. state and local tax matters before judicial courts and administrative tribunals around the country.

He has published articles on state and local tax topics for TEI Magazine, State Tax Notes, Law360, and the Journal of State Taxation. He also frequently delivers lectures on state and local tax issues and has spoken at the Annual Ohio Business Tax Conference, the Michigan Tax Conference, NYU Institute of State and Local Taxation and before numerous organizations, including New York University’s School of Professional Studies Tax Conferences in July; the Council On State Taxation; and the New Jersey Society of Enrolled Agents.

Prior to joining Blank Rome, Eugene was an attorney at a leading Am Law 100 firm focusing on tax controversy and also worked at one of the big four accounting firms, where he advised private equity and corporate clients on state and local income, sales and use, property and employment tax, and unclaimed property aspects of mergers and acquisitions in a variety of industries.

During law school, he served as a senior editor of the New York Law School Law Review and as a judicial extern for the Honorable Chief Judge Arthur Gonzalez of the U.S. Bankruptcy Court of the Southern District of New York.

Breen Schiller | EY

I am a Principal in EY’s National Tax group. I concentrate my practice in state and local tax planning and the resolution of state and local tax controversies for multi-state and multi-national corporations.

Nicole Crighton Vescio | KPMG LLP

Introducing or re-introducing companies with complex state and local tax issues to KPMG. Specialties: Income and franchise tax, sales and use tax.

Mitchell A. Newmark | Blank Rome LLP

Mitchell defends audits and litigates U.S. state and local tax matters before judicial courts and administrative tribunals around the country. He has successfully argued cutting edge, precedential tax matters before state high courts, intermediate appellate courts, and trial courts on behalf of clients obtaining favorable outcomes across a wide range of industries.

He advises clients on all state and local income, gross-receipts, franchise, sales, use, excise, and miscellaneous taxes as well as myriad fees and unclaimed property obligations. He counsels clients on state and local aspects of sophisticated planning and transactional matters, such as acquisitions; dispositions; restructurings; and asset-based financing transactions, including inventory and off-take financing agreements. He has also successfully counseled individuals and estates regarding residency, domicile, and multistate taxability in audits and appeals.

Mitchell was named a Law360 Tax MVP in 2019. He routinely publishes articles on U.S. state and local taxation, which have appeared in leading industry publications such as Tax Executive, The Professional Journal of the Tax Executives Institute; Deal Lawyers; Law360 Tax; the New Jersey Bar Association Taxation Law Section Newsletter; the DealLawyers.com blog; State Tax Notes; COST State Tax Report; Association of Corporate Counsel; and Tax Management’s Multistate Tax Report.

He also frequently delivers lectures on state and local tax issues and has spoken before numerous organizations, including the New York University’s (“NYU”) Institute on State and Local Taxation; Georgetown University Law Center’s Advanced State and Local Tax Institute; New York University’s School of Professional Studies Tax Conferences in July; Vanderbilt University Law School’s Paul J. Hartman State and Local Tax Forum; The Tax Executives Institute; The Council on State Taxation; The Energy Tax Association; STARTUP; North Eastern States Tax Officials Association; New Jersey CPA Society; New Jersey Bar Association; New Jersey Society of Enrolled Agents; and the Chicago Tax Club.

Chambers USA notes that clients say Mitchell “is client-focused, knowledgeable and responsive,” and share that they are “highly appreciative of Mitchell’s awareness of organizational issues and ability to address them.”

Prior to joining Blank Rome, Mitchell was a partner at a leading Am Law 100 firm and spent six years as a deputy attorney general at the New Jersey Attorney General’s Office, where he represented the Division of Taxation, among other agencies and bodies, in court. He also counseled the Division of Taxation and other agencies on regulatory matters. From 1996–1997, he served as a law clerk for the Honorable Irwin I. Kimmelman, New Jersey Superior Court, Appellate Division.

Brian Oliner | Federation of Tax Administrators

Brian Oliner came to the Federation of Tax Administrators in September 2022 after serving 14 years in the Maryland Attorney General’s Office as principal counsel to the Comptroller of Maryland. Prior to serving as principal counsel, Brian served as an assistant attorney general representing the Comptroller of Maryland Compliance Division and Maryland Department of Human Resources.

His prior government positions include service as a supervising attorney with the Baltimore City Department of Social Services and as an assistant state’s attorney in Baltimore City. His career also includes working in a private law firm serving the business community.

He received his law degree from the University of Maryland School of Law and his undergraduate degree from the University of Maryland, Baltimore County. He has frequently appeared as a guest panelist speaking on various tax issues.

Greg Rottjakob | State Income and Franchise Tax

Greg Rottjakob is a Principal and National Leader of the State Income and Franchise Tax (SIFT) consulting practice at Ryan. Greg has over 30 years of proven professional tax experience, specializing in state and local tax focused on increasing shareholder value through creative, qualitative solutions. Greg focuses on developing corporate tax strategies in the areas of M&A transactions, audit defense, restructuring and refund claims.

Prior to Ryan, Greg was National Partner-in-Charge of Indirect Tax, Partner in-Charge of National Multistate Tax Services, National Growth Leader of Multistate Tax Services, Partner-in- Charge of New York City Multistate Tax practice and St. Louis office tax managing partner at Deloitte.

At Ryan, our core purpose is to liberate our clients from the burden of being overtaxed, freeing their capital to invest, grow and thrive.

Ryan is an eight-time recipient of the International Service Excellence Award from the Customer Service Institute of America (CSIA) for its commitment to world-class client service. Empowered by the dynamic myRyan work environment, which is widely recognized as the most innovative in the tax services industry, Ryan’s multi-disciplinary team of more than 2,800 professionals and associates serves over 16,000 clients in more than 50 countries, including many of the world’s most prominent Global 5000 companies.

James E. Long | Bradley

Jimmy Long assists clients with state and local tax compliance and controversy matters, including income, franchise and transactional taxes. In addition, Jimmy has an active economic development practice in the area of tax incentives and credits, with particular emphasis on federal and state new markets tax credits and historic rehabilitation credits.

Jimmy represents businesses in state and local tax controversies throughout each stage of the proceeding, including the Alabama Tax Tribunal, Alabama circuit courts and appellate courts, and the U.S. Supreme Court. He has served as co-counsel to a coalition of multistate companies in resolving their corporate income tax appeals involving Alabama’s controversial intangibles add-back statute.

In economic development matters, Jimmy has advised businesses regarding the available state and local tax incentives for their particular project and assisted with obtaining (and preserving) these incentives, including Alabama’s capital credit, TIRA abatements and Job Acts incentives. He has also represented borrowers, investors and lenders in federal and state tax credit transactions, including the federal and Alabama new markets tax credit and historic rehabilitation tax credit.

Clients with federal tax issues rely on Jimmy for assistance with forming, acquiring, reorganizing and operating their businesses as corporations or various limited liability entities. He has also represented several clients in federal tax controversies and in obtaining favorable private letter rulings from the Internal Revenue Service.

Jimmy is a frequent author and presenter at national and regional seminars regarding state and local tax issues, including the Council On State Taxation and the Paul J. Hartman SALT Forum. He is also a regular contributor to State Tax Notes.

Aliza L. Sherman | Stevens & Lee

Aliza represents clients in a variety of state tax matters, including corporate income, franchise, sales and use, realty transfer and personal income taxes. Her experience from working in accounting firms, as in-house counsel and as an attorney handling complex state tax litigation provides her with a comprehensive perspective to handling state tax matters. Aliza assists clients with state tax audits, administrative appeals and, when necessary, litigation. She has represented clients in state tax controversy matters before the New Jersey Tax Court, New Jersey Appellate Division, New York Division of Tax Appeals and Tax Appeals Tribunal, New York Appellate Division, Pennsylvania Board of Appeals and Board of Finance and Revenue and Massachusetts Appellate Tax Board. Aliza also provides clients with advice regarding the state tax implications of their everyday business operations as well as mergers and acquisitions.

Aliza served as a pro bono attorney for six years with Partners for Women and Justice, a nonprofit public law firm providing legal representation, advice and legislative advocacy that furthers positive change in the lives of domestic violence and sexual assault victims.

Maria M. Todorova | Eversheds Sutherland LLP

Maria Todorova serves as national state and local tax counsel to many of the Fortune 100 and other industry leading companies. She helps them successfully navigate through multi-state state and local tax audits and litigation, complex tax reporting positions, and sophisticated business restructuring opportunities.

Maria currently serves on the firm’s Executive Committee and as a deputy practice group leader of the firm’s Tax practice. She regularly represents clients in a variety of industries, including communications, energy, technology, financial, retail, manufacturing and hospitality, providing strategic advice and advocacy on matters across the United States in all areas of state and local taxation. Maria has extensive experience with industry-specific communications, energy and technology tax issues.

Maria stays active in the SALT community and frequently speaks on state and local tax topics in various forums, including the Broadband Tax Institute, the Wireless Tax Group, the State Tax Roundtable for Utilities and Power, Telestrategies, the Tax Executives Institute’s national and regional tax conferences, the Council on State Taxation’s national and regional state tax conferences, New York University’s Institute on State and Local Taxation, the Hartman SALT Forum. She currently serves as an adjunct professor at Emory University School of Law teaching state and local taxation.

Maria is conversant in Italian and Russian and fluent in Bulgarian.

Jack Trachtenberg | Deloitte

Jack Trachtenberg is a Principal in Deloitte’s Multistate Tax Controversy Services team in New York. Jack focuses on all aspects of state and local tax controversy matters for corporations and passthroughs, including income/franchise and sales and use tax, and has deep experience serving highnet- worth individuals in personal income tax matters, including residency and trust taxation.

Jack has extensive experience advising clients on New York State and New York City tax matters, having successfully litigated cases before the New York State Division of Tax Appeals, the New York State Tax Appeals Tribunal and the New York State Supreme Courts. Before joining Deloitte, Jack was a partner in the state tax practice at Reed Smith LLP. In 2009, the Governor of New York appointed Jack to serve as the first Deputy Commissioner and Taxpayer Rights Advocate at the New York State Department of Taxation and Finance. In this role, Jack created and implemented the state’s Office of the Taxpayer Rights Advocate, which intervenes on behalf of taxpayers facing intractable tax disputes.

Jack is a frequent speaker on state tax issues. Jack is also an author, editor, co-author or publisher of many publications, including the “Multistate Corporate Tax Guide,” the “Multistate Guide to Sales and Use Tax,” the “New York State Sales and Use Tax Answer Book,” and the LexisNexis “Tax Practice Insights: New York.” He is also a frequent contributor to tax and accounting publications, such as State Tax Notes and The CPA Journal, and has taught State and Local Tax courses at Albany Law School.

Jack holds a master’s and bachelor’s degree in political science from Case Western Reserve University and a Juris Doctor from the University at Buffalo School of Law.

Marc A. Simonetti | State Tax Law LLC

Marc Simonetti advises and represents business clients on matters across the United States in all areas of state and local taxation, including income, franchise, sales & use tax, and gross receipts tax. He represents clients in tax controversy matters, advises clients on uncertain tax positions, counsels clients on tax planning engagements, and works with clients on tax policy matters.

Marc zealously represents his clients in controversy matters from audit through litigation—defending their tax positions and working to achieve practical solutions to controversy matters. He represents clients in matters ranging from audit defense to appellate litigation. Marc leads the team through every aspect of litigation: discovery, depositions, motion practice, trial and appeal. Marc is a skilled appellate advocate who has argued before state appellate courts around the country. He strives to make complex tax and Constitutional arguments clear for the appellate justices. Recognizing the inherent risks in litigation, Marc is skilled in attaining the best resolution for his client.

With a wide array of business clients, including Fortune 100, mid-size, and start up companies, Marc advises on state and local tax issues that affect their business to maximize opportunities and minimize tax liabilities. He understands the national state tax landscape and advises his clients on the most tax efficient way to conduct business operations and avoid costly missteps. In the changing business environment where many clients face new and difficult tax issues regarding the application of old tax laws to new technology, Marc advises his clients on the tax consequences of participating in the digital economy.

Marc advises his clients on strategic business transactions, including acquisitions, dispositions, and mergers as well as business restructuring transactions. He skillfully advises his clients on how to navigate the state and local tax traps for the unwary in business transactions while working to achieve a tax efficient business structure.

Marc counsels his clients on tax policy matters to achieve their business goals. He works with clients to develop the tax technical points to advance their tax policy initiatives from legislative to regulatory matters.

Carolynn Kranz | Sales Tax Institute

Carolynn is the founder and managing member of two firms: (1) Kranz & Associates, PLLC, a boutique law firm specializing in state and local tax consulting; and (2) Industry Sales Tax Solutions, LLC (“ISTS”), which offers a subscription database containing the sales and use taxability of software related transactions, digital content and cloud services. The ISTS database is also licensed by Avalara and utilized to maintain content as part of their AvaTax platform. Carolynn specializes in state and local tax matters on a multi-state basis, particularly in the area of sales and use taxes. In addition to Carolynn’s sales and use tax expertise, she has significant experience in state and local income / franchise tax, as well as federal tax matters.

Carolynn has over twenty-five years of experience in state and local taxation coupled with over seven years of experience in federal taxation. Prior to founding ISTS, Carolynn spent most of her career working in the state and local tax practice of Big Four public accounting firms. In addition, Carolynn has held a management position in the Tax Department of an international pharmaceutical company with responsibilities involving federal and international tax matters, coupled with a primary focus in state and local taxation.

Carolynn holds a law degree from Widener University School of Law and a Bachelor’s Degree in Management with a major in Accounting and a minor in Spanish from Widener University. Carolynn is a CPA; a member of the District of Columbia and Pennsylvania bars; and also a member of various professional organizations, including the ABA, AICPA, IPT, District of Columbia Bar Association, Pennsylvania Bar Association and the Pennsylvania Institute of Certified Public Accountants. Carolynn is also a member of the advisory committee to Widener University’s Department of Taxation and Accounting, has served as a visiting professor at Widener University, and was an adjunct professor in Widener University’s Master of Taxation Program. She is also a member of the Advisory Board to NYU’s Annual Institute on State & Local Taxation; and is a member and officer to the board for the Streamlined Sales Tax Business Advisory Council.

Carolynn was recognized by State Tax Notes in its monthly State Tax Spotlight, which regularly profiles a person or organization influential in the state and local tax world. In addition, Carolynn is a frequent speaker on multi-state sales and use tax matters for clients, businesses, and a number of professional organizations, including the ABA, COST, IPT, New York University, PICPA, and TEI. Carolynn has also authored a book published by LexisNexis – State Tax Guide to Digital Content and Cloud Services, 1st through 6th Editions; a chapter of IPT’s book on Sales and Use Taxation; numerous articles for LexisNexis’ Practitioner Insights; and has been published in State Tax Notes, BNA, and the Pennsylvania CPA Journal.

Grace Kyne | EY

Principal, EY, Boston, MA.

Alysse McLoughlin | Jones Walker LLP

Alysse McLoughlin is a partner in the Tax Practice Group. She focuses her practice on state and local tax planning and controversies, with an emphasis on issues facing financial services companies, insurance companies, and utilities.

Alysse provides broad-ranging state and local tax counsel to clients across the country. With years of experience in private practice, as in-house tax counsel at leading financial institutions, and as an attorney in the Chief Counsel Division of the Internal Revenue Service, she understands the goals and priorities of businesses and tax authorities. Alysse draws on this knowledge to help clients make effective tax-planning decisions and resolve tax disputes.

Alysse advises on multistate tax matters, with an emphasis on New York and New Jersey issues. She has represented airlines, media and entertainment companies, banks and financial institutions, and other taxpayers before the New York State Tax Appeals Tribunal and the New York Appellate Division with respect to corporate income tax, insurance tax, bank tax, and sales tax issues. She has represented pharmaceutical companies, utilities, and other clients in New Jersey courts.

Alysse served as head of state tax for Barclays Capital, where she oversaw all state tax matters, including income, sales and use, franchise, excise, and other tax issues. Among other responsibilities, she established the company’s tax-return filing positions and reserves, participated in the development of financial statements and reports, consulted on the structuring of commodity transactions, and responded to audits conducted by state tax authorities. Prior to joining Barclays and after leaving the IRS, Alysse was state tax counsel for Lehman Brothers.

Jeffrey A. Friedman | Eversheds Sutherland LLP

Jeff provides sophisticated state and local tax planning, strategic advice, and advocacy to numerous Fortune 100 and industry leading companies.

His comprehensive practice includes state and local tax planning, compliance, legislation and policy, and litigation and controversy matters involving income, franchise, sales and use, and property taxes. Jeff’s clients span a variety of industries, including ecommerce, energy, technology, and telecommunications.

A recognized thought leader on state and local tax issues, Jeff works on high-profile and precedent-setting litigation and controversy matters across the country. These matters impact critical questions on nexus, apportionment, the Multistate Tax Compact and the equal protection, due process, and commerce clauses of the United States Constitution. Jeff is also a well respected advocate on issues of tax policy, including the taxation of digital economy transactions.

Prior to joining Eversheds Sutherland (US), Jeff was a partner in KPMG’s Washington national tax practice; served as an attorney-adviser in the U.S. Department of the Treasury’s Office of Tax Policy, where he assisted with the development of the U.S. government’s position on domestic and international electronic commerce tax issues; and served as vice president and counsel of the Committee (now Council) On State Taxation (COST).

Richard Pomp | University of Connecticut

Richard D. Pomp is the Alva P. Loiselle Professor of Law. He is a summa cum laude graduate of the University of Michigan and a magna cum laude graduate of Harvard Law School. He has taught at Harvard, New York University, Columbia, University of Texas, and Boston College. 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. Professor Pomp has been qualified as an expert witness in more than 30 states and the federal district courts and has appeared in more than 120 cases. He serves as counsel and a litigation consultant to law firms, corporations, accounting firms, and state tax administrations. He has participated in various capacities in U.S. Supreme Court litigation.

Professor Pomp has also served as a consultant to cities, states, the Multistate Tax Commission, the Navajo Nation, the U.S. Congress, the U.S. Treasury, the Department of Justice, the IRS, the United Nations, the IMF, the World Bank, and numerous foreign countries, including the People’s Republic of China, the Republic of China, Indonesia, the Gambia, Zambia, Mexico, the Philippines, Pakistan, India, and Vietnam. He is the former Director of the New York Tax Study Commission. Under his tenure, New York restructured its personal and corporate income taxes, and created an independent tax court.

Professor Pomp’s casebook, State and Local Taxation, now in its 9th edition, has been used in more than 100 schools, state tax administrations, and major accounting firms for their internal training. Portions of the casebook have been translated into Chinese, Dutch, German, Japanese, Spanish, and Vietnamese. He is also the author of more than 110 articles, numerous chapters in books, and various books and monographs. His writings have appeared in The New York Times, The Wall Street Journal, and the Financial Times.

In addition to the local and regional media, Professor Pomp has been interviewed by CNN, NPR, Bloomberg Radio, Sirius Radio, KCBS, WINA, The New York Times, The Wall Street Journal, The Washington Post, the Christian Science Monitor, the Los Angeles Times, t

DAY 1: MONDAY, DECEMBER 16, 2024

TOP TEN SALT CASES – AWAY WE GO | 8:25am – 9:20am
To set the stage for the Institute, this panel reviews the top ten SALT cases for 2024.

Moderator: Eric M. Anderson, Esq., Managing Director, Andersen Tax, San Francisco, CA
Eugene J. Gibilaro, Esq., Partner, Blank Rome, Tampa, FL
Breen M. Schiller, Esq., Principal, EY, Chicago, IL
Nicole Crighton, Esq., Principal, KPMG, New York, NY

POST MOOR(TUM) ON MOORE AND LOPER BRIGHT | 9:20am – 10:10am
This panel focuses on the elimination of agency deference in the context of state taxes. The panelists review the practical as well as the strategic impacts, outstanding state guidance that lacks promulgation through administrative procedure acts, challenges to agency deference, states’ attempts at retroactive enforcement and more.

Moderator: Mitchell A. Newmark, Esq., Partner, Blank Rome, New York, NY
Lynn A. Gandhi, Esq., Partner, Foley & Lardner, Detroit, MI
Brian L. Oliner, Esq., General Counsel, Federation of Tax Administrators, Washington, DC
Greg Rottjakob, Esq., CPA, Principal and National Leader, State Income and Franchise Tax, Ryan, Clayton, MO

BREAK | 10:10am – 10:25am

TRANSFER PRICING – SHOULD FORM CONTROL? | 10:25am – 11:15am
Review the nuts and bolts regarding intercompany transactions and state transfer pricing audits and discuss the key issues and latest updates.
Moderator: James E. Long, Esq., Partner, Bradley, Birmingham, AL
Aliza Sherman, Esq., Of Counsel, Stevens & Lee, Elmwood Park, NJ
Maria Todorova, Esq., Partner, Eversheds Sutherland (US), New York, NY
Jack Trachtenberg, CPA, Partner, Deloitte, New York, NY

WHAT IS THE PURPOSE OF THE PRIMARY PURPOSE TEST? | 11:15am – 12:10pm
This panel focuses on the primary purpose test in digital taxes and beyond, and reviews statutory and common law tests, the incidental to the services analysis, and how these tests are applied across all taxes.
Moderator: Marc Simonetti, Esq., Partner, State Tax Law, New York, NY
Carolynn S. Kranz, Esq., Managing Member, Industry Sales Tax Solutions, Doylestown, PA
Grace Kyne, Esq., Principal, EY, Boston, MA
Alysse McLoughlin, Esq., Partner, Jones Walker, New York, NY

LUNCH | 12:10pm – 1:00pm

NYU SCHOOL OF PROFESSIONAL STUDIES PAUL H. FRANKEL MEMORIAL POST-LUNCHEON ADDRESS OVERVIEW AND PREVIEW OF FEDERAL CONSTITUTIONAL ISSUES | 1:00pm – 2:00pm
Our commentators provide a spirited preview of the most significant constitutional cases in state taxation over the past year as well as a preview of important cases to watch in the coming year.
 Jeffrey A. Friedman, Esq., Partner, Eversheds Sutherland (US), Washington, DC
Richard D. Pomp, Esq., Professor of Law, University of Connecticut, Hartford, CT

THE ORIGINAL OG’S – WHAT GOES AROUND COMES AROUND | 2:00pm – 2:50pm
Our Emeritus Board Members provide a priceless review of the historical basis and development of today’s hottest SALT Issues. Evolution of the issues of nexus, unitary, discrimination and apportionment.
Moderator: Philip M. Tatarowicz, CPA, JD, LLM, Professor, Graduate Tax Program, Georgetown Law, Washington, DC
Hollis L. Hyans, Esq., Consultant, New York, NY
Shirley K. Sicilian, Esq., Consultant, KPMG, Washington, DC

BREAK | 2:50pm – 3:00pm

JUST PASSING THROUGH – PARTNERSHIPS SALT UPDATE | 3:00pm – 4:00pm
This panel reviews the current landscape regarding sourcing and apportionment issues related to partnerships, including tiered partnership, non-resident sourcing and more. The panel also reviews the status of the MTC’s current activities in this area and other timely topical developments.
Moderator: Bruce P. Ely, Esq., Partner, Bradley, Birmingham, AL
Jenn Stosberg, Esq., Counsel, Multistate Tax Commission, Washington, DC
Dale Y. Kim, CPA, Partner, PwC, New York, NY
Kelvin M. Lawrence, Esq., Partner, Dinsmore, Columbus, OH

A DAY IN THE LIFE OF A TAX DIRECTOR | 4:00pm – 5:00pm
Explore what a day in the life of tax director entails, from technology challenges, technical issues and data concerns, and what are the top considerations in administering the tax function.
Moderator: Patrick Reynolds, Esq., Executive Director, Council On State Taxation, Washington, DC
Robert J. Tuinstra, Jr., Esq., Senior Director – Domestic Tax Operations & Corporate Tax Counsel, Corteva, Wilmington, DE
Marji Gordon-Brown, Esq., Vice-President, MacAndrews and Forbes, New York, NY
Matthew Duca, Esq., Director, PwC, New York, NY

DAY 2: TUESDAY, DECEMBER 17, 2024

THE STICKY WICKET OF SOURCING | 8:25am – 9:20am
Try and get the ball through the sticky wicket of sourcing services, intangibles, the digital economy and more! This panel powers through as they review one of the toughest and most contestable areas of sourcing.
Moderator: Michael J. Hilkin, Esq., Partner, McDermott Will & Emery, New York, NY
Danielle Ahlrich, Esq., Partner, Transactional Tax Group Leader, Ryan Law, Austin, TX
Josh Pens, Esq., Director of Tax Policy Analysis, Colorado Department of Revenue, Denver, CO
Brian Kirkell, CPA, Esq., Principal, RSM US, Washington, DC

LIFE IS UNFAIR – WHAT SHOULD A TAXPAYER DO WHEN APPORTIONMENT IS UNFAIR | 9:20am – 10:10am
Fair apportionment is one prong of the Complete Auto Transit test, but what does it really mean? This panel identifies areas prone to fair apportionment scrutiny, discusses recent examples, and explores how taxpayers meet their burden of proof and defend against states’ assertions of alternative apportionment.
Richard Call, Esq., Partner, McDermott, Will & Emery, New York, NY
Justin Hill, Esq., CPA, Partner, KPMG, Dallas, TX
Drew Vandenbrul, CPA, Managing Director, Grant Thornton, Philadelphia, PA
David J. Shipley, Esq., Shareholder, Stevens & Lee, Princeton, NJ

BREAK | 10:10am – 10:25am

SO, YOU THOUGHT YOU HAD PRIVILEGE? | 10:25am – 11:25am
This panel reviews the current state of the art in our work environment, with the expansion of AI, and concerns regarding work product, ex-parte communications, Kovel agreements and more. Find out what you don’t know and other scary things!
Moderator: Timothy G. Schally, Esq., Partner, Tax Practice Group Chair, Michael Best & Friedrich, Milwaukee, WI
Ray Langenberg, Esq., Special Counsel for Tax Litigation, Texas Comptroller of Public Accounts, Austin, TX
Lindsay LaCava, Esq., Partner, Baker McKenzie, New York, NY
Georgios I. Tsoflias, Esq., Associate, Reed Smith, Philadelphia, PA

TOP CHALLENGES FACING TAX ADMINISTRATORS – NE ROUNDTABLE | 11:25am – 12:15pm
A perennial favorite, senior administrators from the state of New York, New Jersey, Pennsylvania, and Connecticut will share the state of their states and the top administrative and technical issues they are facing, with a look into 2025.
Moderator: Richard W. Genetelli, CPA, Managing Director, Genetelli Consulting Group, New York, NY
John Biello, MPA, Deputy Commissioner, Connecticut Department of Revenue Services, Hartford, CT
Patrick M. Browne, Esq., CPA, Secretary of Revenue, Pennsylvania Department of Revenue, Harrisburg, PA
Amanda Hiller, Esq., Acting Tax Commissioner and General Counsel, New York State Department of Taxation and Finance, Albany, NY
Marita R. Sciarrotta, MPA, Acting Director, New Jersey Division of Taxation, Trenton, NJ

LUNCH | 12:15pm – 1:15pm

TAX TOK – THE TIMELY NEW NAME FOR “WHAT’S HAPPENING EVERYWHERE TODAY” | 1:15pm – 4:20pm
Like its social media kin, TaxTok is a platform for sharing and discovery short topics, with a jam-packed afternoon of expert “influencers” providing a rundown of what you need to know about the important SALT developments affecting taxpayers. Current and entertaining, there are updates on CA, DC, KY, LA, MD, NJ, NY, OR, PA, SC, TX, VA, WA, Treasury’s offset program, and mandatory worldwide combined reporting.

Influencer: David A. Hughes, Esq., Partner, Kilpatrick Townsend & Stockton, Chicago, IL
Influencer: Ginny Buckner Kissling, Global President and Chief Operating Officer, Ryan, Dallas, TX
Influencer: Jeremy Gove, Esq., Counsel, Eversheds Sutherland (US), New York, NY
Influencer: Douglas L. Lindholm, Esq., Special Counsel, Council On State Taxation, Washington, DC
Executive Producer: Michael Garcia, Principal, Ryan, Dallas, TX

EXPERT INFLUENCERS:

Jeremy Abrams, Esq., Of Counsel, Foley & Lardner, New York, NY
Jaye Calhoun, Esq., Partner, Kean Miller, New Orleans, LA
Matthew Cammarata, Esq., Counsel, Lowenstein, New York, NY
Nikki E. Dobay, Esq., Shareholder, Greenberg Traurig, Seattle, WA Stephanie Anne Lipinski Galland, Esq., Partner, Miles & Stockbridge, Washington, DC
Matt Hunsaker, Esq., Partner, Baker Hostetler, Dallas, TX
Jennifer Karpchuk, Esq., Partner, Chamberlain Hrdlicka, Philadelphia, PA
Michael Kelley, Esq., Global Tax Counsel, Microsoft, Redmond, WA
Burnie Maybank, Esq., Counsel, Adams and Reese, Columbia, SC
Leah Robinson, Esq., Partner, Mayer Brown, New York, NY
Mark F. Sommer, Esq., Member and Practice Group Leader, Frost Brown Todd, Louisville, KY
Masha Yevzelman, Esq., Shareholder, Fredrikson & Byron, Minneapolis, MN