Expert Guidance from Checkpoint Catalyst Authors

Jeanelle Alemar-Escabí, J.D., LL.M., C.P.A.
JAE Legal Services

Jeanelle is the Principal of Firm Name and founder of Integro Foundation. Before founding the firm and the foundation she worked as part of the tax practice group of the law firm Pietrantoni, Mendez & Alvarez LLC. Jeanelle also served as tax advisor for the Secretary of the Puerto Rico Treasury Department. She has experience negotiating tax exemption grants and tax credits under the Export Service Act (Act 20), the Resident Investors Act (Act 22), Economic Incentives for the Development of Puerto Rico Act (Act 73), the Puerto Rico Green Energy Incentives Act (Act 83) and the Puerto Rico Tourism Development Act (Act 74), among others. In addition, Jeanelle has assisted clients in complying with the filing requirements established by the Puerto Rico and Federal governmental agencies. Jeanelle received her J.D. from the University of Puerto Rico School of Law and her LL.M. from Georgetown University Law Center. Jeanelle is also a Certified Public Accountant and a Notary Public. Jeanelle is the author of Puerto Rico Consumption Taxes on Checkpoint Catalyst. 

Maribel Anota, LL.B., LL.M..

Maribel Anota is a former Managing Editor, Thomson Reuters (State and Local Tax). She is a Trustee of the New Jersey Meadowlands Community Health Care Trust and a Commissioner of the Secaucus (New Jersey) Municipal Utilities Authority. Maribel holds an LL.M from the New York University School of Law and a Bachelor of Laws degree from Ateneo de Manila University in the Philippines. Maribel is the author of Expensing & Bonus Depreciation and an expert contributor to Reorganizations: Transfers of Assets to Controlled Corporations, Type D on Checkpoint Catalyst.

Laurie Asch, J.D., LL.M.
Thomson Reuters, Checkpoint Catalyst

Laurie is the former Director, Core Federal Tax at Thomson Reuters. Laurie has over 25 years of experience writing and editing for tax publications. Her professional experience also includes tax practice at a major New York City law firm and in-house for a large corporation. Laurie holds an A.B. from Princeton University, a J.D. from Columbia Law School, and an LL.M. from New York University School of Law.

John Barrie, J.D., LL.M.
Bryan Cave, LLP

John Barrie is a Partner in the New York and Washington, DC offices of Bryan Cave LLP. His practice focuses solely in the areas of federal and state tax controversy and transactional matters. Mr. Barrie is an adjunct professor in the graduate tax program at Georgetown University Law Center, where he has taught courses in reorganizations and corporate tax planning, and at New York Law School where he teaches a corporate tax planning seminar and a Tax Court litigation seminar. He is a fellow of the American College of Tax Counsel. He also is a former editor on state tax matters for State Tax Notes and an advisor and department editor for the Journal of Multistate Taxation. Mr. Barrie has a J.D. from the University of California – Hastings and an LL.M from New York University. Mr. Barrie is an expert contributor to several topics on Checkpoint Catalyst.

Elizabeth Beerman, J.D., LL.M.
CliftonLarsonAllen, LLP

Elizabeth is a member of the Private Client Tax Group at CliftonLarsonAllen LLP in Minneapolis, MN. Elizabeth earned her J.D. at the University of Michigan Law School and her LL.M. at the University of Florida College of Law. Elizabeth is an expert contributor to Depreciation on Checkpoint Catalyst.

Andy Biebl, B.A., C.P.A.
JAE Legal Services

Andy is a Partner with CliftonLarsonAllen LLP in Minneapolis, MN. He has over 40 years of experience as a tax practitioner, lecturer, and author. Andy has authored and edited numerous tax publications for Practitioners Publishing Company (PPC) and presents tax training for other tax professionals nationally. He is a contributing author and instructor of Tax Advisors Update, an annual federal tax update seminar, and he formerly co-authored continuing professional education tax seminars for Thomson Reuters and the American Institute of Certified Public Accountants (AIC.P.A.). Andy is a past recipient of the AIC.P.A.’s Outstanding Discussion Leader Award, as well as the recipient of similar awards from the Minnesota, Iowa and Nebraska Societies of Certified Public Accountants. Andy is a past president of the Minnesota Society of C.P.A.s. He also served as an adjunct faculty member at the University of Minnesota Carlson School Masters of Business Taxation program. Andy earned his Bachelor’s degree in Economics & Accounting from St. John’s University (Minnesota). 

Larry J. Brant, J.D., LL.M.
Garvey Schubert Barer, PC

Larry J. Brant is a Shareholder in Garvey Schubert Barer, P.C., a regional law firm with offices in Portland, Oregon; Seattle, Washington; Washington, D.C.; New York, New York; Anchorage, Alaska; and Beijing, China. He works in the firm’s Portland, Oregon office. Mr. Brant focuses his practice on tax law. He graduated with a B.S. (Business Administration) cum laude from Portland State University; J.D. cum laude from Willamette University College of Law; and LL.M. (Taxation) from the University of Florida College of Law. He has served as an Adjunct Professor of Law at Northwestern School of Law at Lewis & Clark College and is a frequent speaker at tax institutes, including the NYU Tax Institute, the Oregon Tax Institute, the Portland Tax Forum and the NW Tax Institute. In 1995, Mr. Brant was named by the American Institute of Certified Public Accountants as the outstanding instructor in Oregon. He is listed in Best Lawyers in America (2007 to present); and Super Lawyers (2006 to present). In 2005, Mr. Brant was voted by his peers as “Best of the Bar” in the field of Taxation from the Portland Business Journal. He is past Chair of the Tax Section of the Oregon State Bar and served for many years as the Chair of the Oregon Tax Institute. Mr. Brant is the 2015 recipient of the Oregon State Bar Tax Section Award of Merit, an award bestowed on tax practitioners who exemplify professionalism in the practice of tax law. He authors the tax blog https://www.foster.com/larry-s-tax-law. Mr. Brant is an expert contributor to Stock Dividends on Checkpoint Catalyst.

Thomas H. Brantley, J.D.
Rubin and Rudman, LLP

Tom is Of Counsel to Rubin and Rudman LLP, Boston, Massachusetts. He is a member of the Massachusetts, New York and Wyoming bars. He was also licensed as a C.P.A. in Massachusetts. Tom has concentrated his practice in the tax area. His professional experience includes advice and representation of corporations, partnerships and LLCs in a wide range of business transactions, negotiating various types of business agreements, representing executives in employment compensation matters, handling tax controversies, and estate planning. He has published and spoken on complex tax subjects including corporate reorganizations, choice of entity, executive compensation, consolidated returns, and international tax planning. He received his B.A. degree from Yale College in 1972 and his J.D. from Harvard Law School in 1975. Tom is the author of Consolidated Groups: Basis in Member Stock, and he is an expert contributor to several topics on Checkpoint Catalyst.

Nicole Brown, J.D.
Hogan Lovells, LLP

Nicole is a Counsel at Hogan Lovells US LLP. As a member of Hogan Lovells’ tax practice group, Nicole focuses primarily on domestic and international real estate transactions involving REITs and other public and private real estate companies and investors. Nicole is regularly involved in advising clients, including public real estate companies and investment banks, on transactional matters including IPOs, secondary offerings of equity and debt securities, and private placements, as well as operational matters for REITs. She also provides tax planning to corporate clients in connection with structuring, formation, merger, disposition, and acquisition transactions. Nicole holds a J.D. from Georgetown University Law Center and a B.S.B.A. from Georgetown University McDonough School of Business. Nicole is co-author of Real Estate Investment Trusts on Checkpoint Catalyst

Kathryn A. Burns, J.D., LL.M., C.P.A.
Thomson Reuters, Checkpoint Catalyst

Kathy Burns is an Editor/Author for Checkpoint Catalyst. Kathy has over 16 years of experience in the state and local tax field, with an emphasis on income/franchise taxes. Before joining Thomson Reuters, Kathy was a senior state and local tax manager at Ernst & Young, where she provided services to large multi-state businesses. Her work included the review and analysis of proposed business reorganizations, multi-state tax minimization strategies, analysis of state tax filings, state tax provision analysis, and representation of clients in state tax controversies. Prior to her experience at E&Y, Kathy was a state and local tax manager with Arthur Andersen, LLP. Kathy is a graduate of Georgetown University and Villanova University School of Law. Kathy received an LL.M. in Tax from New York University School of Law.

Brian P. Buwalda, CPA
CliftonLarsonAllen, LLP

The late Brian P. Buwalda was a principal with CliftonLarsonAllen LLP, with over 25 years of public accounting experience, specializing in taxation. He had extensive speaking and continuing education teaching experience in areas that include basic and advanced partnership taxation and in entity structuring for flow-through entities. Brian earned his Bachelor of Science degree in Accounting (With Honors) and his Master of Accounting degree (Tax Track) from the University of Florida. Brian authored Election and Termination of S Corporation Status on Checkpoint Catalyst.

Linda E. Carlisle, J.D., LL.M.
Miller & Chevalier Chartered

Linda E. Carlisle is a Member of Miller & Chevalier Chartered in Washington, DC. Ms. Carlisle practices international and domestic tax law and concentrates within the areas of taxation of corporations and corporate reorganizations, flow-through entities, such as partnerships, limited liability companies, as well as Subchapter S corporations. Prior to joining Miller & Chevalier, Ms. Carlisle was in government service with the US Department of the Treasury as an Attorney-Advisor in the Office of the Tax Legislative Counsel and as the Special Assistant to the Assistant Secretary for Tax Policy. Ms. Carlisle is a past Chair of the DC Bar Tax Section and is a frequent speaker on domestic and international tax issues. Ms. Carlisle is an expert contributor to several topics on Checkpoint Catalyst.

Paul D. Carman, J.D.
Chapman and Cutler, LLP

Paul D. Carman is a partner in the Tax Department of Chapman and Cutler LLP. He has extensive experience representing taxpayers with a wide variety of finance and transactional tax issues, tax compliance issues, and tax controversies. He has represented lenders, lessors, borrowers, and participants in financial transactions for over 25 years, including a transaction that spanned 42 countries. Mr. Carman has spoken and published frequently on a variety of tax-related issues. Mr. Carman is an adjunct professor at the University of Alabama School of Law. He is a former chair of the Chicago Bar Association’s Federal Taxation Committee. Mr. Carman is an officer of the Taxes committee of the International Bar Association and the International Tax Committee of the International Law Section of the American Bar Association. Chambers USA Guide to the Leading Lawyers for Business rates Mr. Carman as a leading tax lawyer. Mr. Carman received his J.D. from Northwestern University School of Law. Paul is the author of Leasing Transactions: Cost Recovery on Checkpoint Catalyst.

Maria Castilla, J.D.
Thomson Reuters, Checkpoint Catalyst
Maria is a former Editor/Author for Checkpoint Catalyst. Prior to joining Thomson Reuters, Maria was a Senior Associate in the tax group of an accounting firm in New York City, where her work included consulting on state and local tax matters and representing clients in various tax controversies. Maria received her J.D. from the Benjamin N. Cardozo School of Law and is admitted to the Bar in New York.

Jay Chadha J.D., LL.M.
Norton Rose Fulbright

Jay M. Chadha is Senior Counsel in the Tax section of Norton Rose Fulbright’s Houston office. Jay focuses his practice on state and local taxation, nonprofit and exempt organization matters and general federal tax matters, including employment taxes. Jay serves as an Adjunct Professor at the University of Houston Law Center, where he teaches State and Local Taxation. Jay earned his B.S. in Accounting from the University of New Orleans (1991); his J.D. from Tulane Law School, cum laude (1994), and an LL.M. Taxation from New York University School of Law (1999).Jay is the author of Texas Franchise Tax (“Margin Tax”) on Checkpoint Catalyst.

Mark J. Cowan, J.D., C.P.A.
Boise State University

Mark J. Cowan is a Professor and Director of the Master of Science in Accountancy-Taxation Programs in the Department of Accountancy at Boise State University, in Boise, Idaho. He teaches undergraduate taxation and graduate courses in multistate taxation, partnership taxation, corporate taxation, and nonprofit taxation. Professor Cowan has published extensively on multistate tax topics. Prior to entering academia, he spent a decade as a practicing C.P.A. in private industry and at Price Waterhouse (now PricewaterhouseCoopers). Professor Cowan is the author of Unitary Business on Checkpoint Catalyst.

Anna K. Derewenda, B.A., J.D., LL.M.
Williams Mullen

Anna K. Derewenda is a partner in the Richmond, Va. office of Williams Mullen. Her practice concentrates on corporate, mergers and acquisitions and inbound and outbound international tax issues. Prior to working for Williams Mullen, Anna worked in the international tax services group of a Big 4 accounting firm. Anna’s work has included matters related to the consequences of domestic and cross-border taxable and tax-free mergers, acquisitions and reorganizations. In addition, her work has included inclusion of income under Subpart F and passive foreign investment company rules, withholding obligations and reporting on payments of income and dispositions of U.S. real property interests, permanent establishment questions, application of international income tax treaties to transactions and others. She has provided international tax consulting and planning services to a diverse group of corporate and pass-through entities within industries including private equity, real estate, financial and insurance services, retail, manufacturing and pharmaceuticals. She received her Master of Laws in Taxation from New York University School of Law, and earned her Juris Doctor from the Hofstra University School of Law, where she graduated cum laude. She also has a B.A. in biology from the University of Virginia. Anna is an expert contributor to Distributions and Sales of CFC Stock and Type A Reorganizations Involving Foreign Corporations on Checkpoint Catalyst.

Samuel A. Donaldson, J.D.
Georgia State University College of Law

Samuel A. Donaldson is a Professor at the Georgia State University College of Law in Atlanta, Georgia, where he teaches courses in federal taxation, estates and trusts, property, commercial law, and professional responsibility. His research relates to federal income, estate, and gift taxation. Professor Donaldson is the author of Like-Kind Exchanges on Checkpoint Catalyst.

Diane E. Dorr, J.D., LL.M.

Diane E. Dorr has practiced in the field of taxation with Big 4 accounting firms since 2001. She specializes in sales and use tax. Diane completed her B.S. at Boston University’s School of Management; J.D. at Suffolk University Law School; M.S. in Finance at Suffolk University School of Management; and L.L.M. in Taxation at Boston University School of Law. Diane is licensed to practice law in the Commonwealth of Massachusetts. Diane is the author of Sales & Use: Information Services and Sales & Use: Emerging Issues on Checkpoint Catalyst.

Alison Jaffee, C.P.A.
Thomson Reuters, Checkpoint Catalyst

Alison Jaffee is an Editor/Author for Checkpoint Catalyst. Before joining Thomson Reuters, Alison was a Senior Manager and Florida Practice Leader in SALT for Marcum LLP. Alison also spent 16 years at Grant Thornton LLP, where she was a Senior Manager and specialized in corporate reorganizations, audit defense, FAS 109 provision calculations, FIN 48, and state tax minimization projects for large multi-state manufacturers, retailers, life sciences technology companies, hotels, and real estate developers. Alison received a B.S. in Management, with a concentration in Accounting, from Tulane University. She is a certified public accountant in Illinois and New York.

Stephen J. Jasper
Bass, Berry & Sims PLC

Stephen J. Jasper is a Member in the Nashville, Tennessee office of Bass, Berry & Sims PLC. Steve represents clients in negotiations with taxing authorities and, as necessary, guides businesses through administrative proceedings or trials. His clients include multi-national Fortune 500 companies with locations and business operations across the globe, as well as Tennessee-based companies with a single business location. As a reflection of his specialized experience in state tax matters, on multiple occasions Steve has been selected by the Tennessee Department of Revenue to help draft major rewrites to significant portions of Tennessee’s tax statutes. Steve earned a B.A. and J.D. from the University of Missouri. Steve is an expert contributor to Sales and Use Tax: Communications Services on Checkpoint Catalyst.

Rose Jenkins, J.D., LL.M.

Rose Jenkins is a former Editor/Author for Thomson Reuters, Checkpoint Catalyst. Prior to joining Thomson Reuters, Rose was a Tax Associate at Skadden, Arps, Slate, Meagher & Flom, where she handled a variety of federal and state and local tax matters. Rose is a graduate of Stanford University and The University of Texas School of Law. She received an LL.M. in Taxation from New York University School of Law.

Min Soo Kim, J.D., LL.M.
Thomson Reuters, Checkpoint Catalyst

Min Soo Kim is a Senior Editor/Author for Checkpoint Catalyst. He has advised financial institutions, investment funds and other corporate clients on a variety of federal tax matters and has extensive experience in corporate acquisitions, securitizations and capital markets transactions. Before joining Thomson Reuters, Min Soo was a tax associate at several large law firms and a commodities trader for an energy company. Min Soo received a B.S. from Cornell University, a J.D. from Georgetown University Law Center, and an LL.M. (Taxation) from New York University School of law.

Lisa K. Kothari, J.D., LL.M.

Lisa K. Kothari is a former Editor/Author for Thomson Reuters, Checkpoint Catalyst. Prior to joining Thomson Reuters, Lisa was a Senior Associate at KPMG LLP, where her work included providing state and local income tax and transfer tax guidance on complex business transactions, state tax planning and restructuring, audit defense, and voluntary disclosure agreements. Lisa received her B.S. in Finance from Georgetown University, her J.D. from Temple University, and an LL.M. in Taxation from Georgetown University.

Robert J. Kovacev, J.D.
Miller & Chevalier Chartered

Robert J. Kovacev is a Member of Miller & Chevalier Chartered in Washington, D.C. His practice focuses on federal tax controversy and tax litigation. He combines extensive first-chair litigation skills with substantive tax knowledge to represent taxpayers in high-profile, high-stakes tax disputes against the Internal Revenue Service (IRS), both at the administrative level and in litigation. Prior to joining Miller & Chevalier, Mr. Kovacev was a partner at a global law firm. Before entering private practice, he was a senior litigation counsel in the Tax Division of the U.S. Department of Justice (DOJ), where he was lead trial counsel for the IRS in some of the largest and most complex civil tax cases in the nation. Robert received his J.D. from Columbia Law School. He is an expert contributor to Corporate Tax Shelters: Reportable Transactions on Checkpoint Catalyst.

Lindsay M. LaCava, J.D., LL.M.
Baker & McKenzie

Lindsay M. LaCava is a Partner in the law firm of Baker & McKenzie, based in the New York office. She focuses her practice on state and local tax. Lindsay assists businesses and individuals with state and local tax planning and litigation matters. In the controversy area, she represents clients at all stages of state and local tax disputes including the audit, administrative appeal, state trial court, and state appellate and supreme court stages. In the transactional planning and consulting area, Lindsay advises clients with respect to the state and local business activity tax, sales and use tax, and personal income tax consequences of various transactions and activities. Lindsay previously worked at a “Big Four” accounting firm, where her practice focused exclusively on state and local tax. Lindsay received her J.D., summa cum laude, from Quinnipiac University Law School and her Master of Laws in Taxation from New York University School of Law. She received her B.S., magna cum laude, from the University of Connecticut. Lindsay is the co-author of New York Corporate Franchise Tax on Checkpoint Catalyst.

Lesli S. Laffie, J.D., LL.M.
Thomson Reuters, Checkpoint Catalyst

Lesli is a Managing Editor/Author for Checkpoint Catalyst. A tax generalist, Lesli has over 25 years’ experience writing and editing for tax publications. Before joining Thomson Reuters, Lesli was Editor-in-Chief of The Tax Adviser, the monthly tax journal of the American Institute of Certified Public Accountants. Lesli completed her B.S. at Cornell University, her J.D. at Syracuse University College of Law, and her LL.M. at New York University School of Law.

Joshua K. Lawrence, J.D.
Hodgson Russ, LLP

Joshua K. Lawrence is a Partner in the Buffalo, NY office of Hodgson Russ, LLP. Mr. Lawrence concentrates his practice in state and local tax law with a focus on New York State, New York city, and multistate tax issues. Mr. Lawrence represents companies and individuals in disputes with the New York State Department of Taxation and Finance and New York City Department of Finance, and is experienced in handling sales tax, corporate franchise tax, personal income tax, and residency audits. He also specializes in advising business on multistate tax planning issues including corporate and sales tax nexus the tax consequences of mergers and acquisitions. Mr. Lawrence completed his B.A. at Skidmore College; and J.D. at SUNY Buffalo Law School. Mr. Lawrence is an expert contributor to Property Factor on Checkpoint Catalyst.

David H. Leavitt, J.D., LL.M.
ElmTree Funds, LLC

David Leavitt is a Managing Partner and General Counsel of ElmTree Funds, LLC. He is responsible for overseeing the fund’s operations, including the finance, strategy, and legal aspects of ElmTree. He is also the Chief Compliance Officer of ElmTree. Mr. Leavitt has over 14 years of experience in the real estate fund management industry. He began his career as an attorney at Skadden, Arps, Slate Meagher & Flom LLP and most recently was a partner and national leader of PwC’s real estate tax practice. Across his career, Mr. Leavitt has worked on numerous real estate transactions, including the formation of several multi-billion dollar open and closed end real estate funds, strategic acquisitions by non-US institutional and sovereign entities, and mergers and acquisitions involving non-traditional real estate platforms. Mr. Leavitt has presented at numerous real estate industry events on a variety of topics related to the acquisition, ownership, and disposition of real estate investments. Mr. Leavitt holds a BA in Liberal Arts from the New School University, a JD from Chicago-Kent College of Law (with high honors), and an LLM in Taxation from New York University School of Law. David is co-author of Real Estate Investment Trusts on Checkpoint Catalyst.

Isaac Lodico, J.D., LL.M.
University of Denver

Isaac is an Assistant Professor of the Practice of Taxation in the University of Denver’s Graduate Tax Program and Sturm College of Law. He lectures on consolidated income tax returns, taxation of natural resources, and tax procedure. He regularly teaches continuing education on the topics of natural resources taxation and oil & gas partnership taxation. Isaac earned his LL.M. in taxation from the University of Denver’s Graduate Tax Program and his J.D. with a concentration in tax law from the University of California, Hastings College of the Law, where he was a graduate research fellow. Isaac is the author of Depletion and Consolidated Groups: Intercompany Transactions on Checkpoint Catalyst.

Gwenn Lukas, J.D., LL.M.
Thomson Reuters, Checkpoint Catalyst

Gwenn is an Editor/Author for Checkpoint Catalyst. Gwenn has planning and structuring experience involving a wide range of federal income tax matters. Gwenn received her J.D. from University of Notre Dame Law School, and her LL.M. (Taxation) from Northwestern University School of Law.

Bob Ranweiler, M.B.A., C.P.A. (inactive)
CliftonLarsonAllen, LLP

Bob is a retired partner with CliftonLarsonAllen LLP, with over 35 years of experience, specializing in taxation. He has authored and edited numerous tax publications for Practitioners Publishing Company (PPC) and presented tax training for other tax professionals nationally. Bob has been a contributing author and instructor of Tax Advisors Update and a co-author of several tax publications for PPC/Thomson Reuters, as well as a co-author of continuing professional education tax seminars for Thomson Reuters and the American Institute of Certified Public Accountants (AICPA). In addition to writing, Bob has spoken at myriad seminars and conferences throughout the country. He is a past recipient of both the AICPA’s Outstanding Discussion Leader Award and the Minnesota Society of Certified Public Accountants’ (MNCPA’s) Outstanding Discussion Leader Award. Bob is a past president of the MNCPA and a former AICPA Board member. He earned a B.A. in Mathematics from St. Johns University (Minnesota) and a Master of Business Administration degree from the University of Minnesota’s Carlson School of Management. Bob is the author of Passive Activity Losses on Checkpoint Catalyst.

Tom Reese, J.D., LL.M.
Thomson Reuters, Checkpoint Catalyst

Tom Reese is an Editor/Author for Checkpoint Catalyst. Before joining Thomson Reuters, Tom was an associate at PwC, where he specialized in state and local taxation and mergers and acquisitions. Tom received his A.B. in Economics from Brown University, and a J.D. and LL.M. from New York University School of Law.

Allison Rekkali, J.D.
Thomson Reuters, Checkpoint Catalyst

Allison Rekkali is an Editor/Author for Checkpoint Catalyst. Before joining Thomson Reuters, Allison was a tax associate at a major NY law firm where she advised clients on the federal income taxation of corporations, partnerships, investment funds, CFCs, PFICs, and REITs. Her work included drafting tax provisions and providing structuring advice in connection with a wide variety of domestic, foreign, and cross-border transactions, including mergers and acquisitions, fund formation, securities offerings, and restructurings. Allison earned a B.A. in English from U.C. Berkeley and a J.D. from Harvard Law School. Allison is admitted to the New York State Bar.

Carl N. Richie, CPA

Carl was previously a senior manager in the state & local tax practice of Morrison, Brown, Argiz & Farra, LLC. Carl started his career at Arthur Andersen, was an associate principal at Kaufman Rossin & Co., P.A., and also worked as a sole practitioner. He has twenty years of experience as a state & local tax advisor, and has advised Fortune 500 companies on state & local tax matters. Carl is a graduate of the University of Florida, Fisher School of Accounting, where he earned a Bachelor of Science in Accounting and a Master of Accounting. Carl is an expert contributor to Entity Classification/Disregarded Entities, State and Local on Checkpoint Catalyst.

Leah Samit Robinson, J.D., LL.M.
Mayer Brown, LLP

Leah Samit Robinson is a partner in the New York office of Mayer Brown LLP where she leads the Firm’s State & Local Tax group and is a member of the Tax Transactions & consulting practice. Leah is nationally recognized for her advocacy in tax disputes with New York State, New York City and New Jersey. She provides national state tax strategy for clients on a full range of tax matters, including nexus, income tax apportionment and combination planning, sales tax characterization of products, and audit defense, controversy and litigation. Leah previously worked with the IRS Office of Chief Counsel in New York City where she was part of the strategic trial attorney litigation team handling the largest Section 482 transfer pricing controversy in history. She is the author of two columns published by State Tax Notes, and she is a frequent speaker on state and local tax topics. Leah earned her J.D. from Rutgers University Law school; and her LL.M. from New York University School of Law. Leah is an expert contributor to Sales and Use Tax: E-Commerce on Checkpoint Catalyst.

Karen E. Rodrigues, J.D., LL.M.
Thomson Reuters, Checkpoint Catalyst

Karen is a Senior Editor/Author with the Tax and Accounting business of Thomson Reuters. Karen’s professional experience includes private practice at a major Dallas law firm. She handled complex business transactions for various types of entities (both public and private), specifically providing federal income tax guidance for mergers and other tax-free reorganizations, oil and gas transactions, and cross-border transactions. Karen received her B.A. from Haverford College, J.D. (with honors) from The University of Texas School of Law, and LL.M. (Taxation) from New York University School of Law.

Arthur R. Rosen, J.D.
McDermott Will & Emery LLP

Arthur is a Partner in the Miami and New York offices of McDermott Will & Emery LLP where his practice focuses on tax planning and litigation relating to state and local tax matters for corporations, partnerships and individuals. Formerly the deputy counsel of the New York State Department of Taxation and Finance, as well as counsel to the governor’s Temporary Sales Tax Commission and tax counsel to the New York State Senate Tax Committee, Arthur has also held executive tax management positions at Xerox Corporation and AT&T. He has worked in accounting and law firms in New York City. Arthur has written numerous articles for various professional publications, and he is a frequent speaker on state and local tax matters. Arthur has been recognized by The Best Lawyers in America, The Best Lawyers in New York, Chambers, Institute for Professionals in Taxations, The Legal 500 US, Lexicology Client Choice Awards USA & Canada, and State Tax Notes. Arthur earned his B.A. and APC from New York University; his MBA from Rensselaer Polytechnic Institute; and his J.D. from St. John’s University School of Law. Arthur is an expert contributor to E-Commerce on Checkpoint Catalyst.

Lance E. Rothenberg, J.D., LL.M.
CohnReznick LLP

Lance E. Rothenberg, JD, LLM, is a senior manager in CohnReznick’s State and Local Tax Practice. He has over 15 years of experience focusing on state and federal tax controversies and disputes. Lance has broad experience assisting a wide range of businesses and business owners from Fortune 100 companies and high-net-worth individuals to small and mid-size businesses and their owners facing a variety of federal, state, local, and multi-state tax issues, including sales and use taxes, corporate income and franchise taxes, personal income taxes, as well as gross receipts taxes and excise taxes.

Prior to joining CohnReznick, Lance gained significant tax experience working at prominent law firms in both Washington, DC and New York, NY. Lance regularly represents clients facing federal and state audits before the IRS and state tax departments with domicile/residency audits, sales and use tax audits, in collection proceedings, in voluntary disclosure matters, as well as in tax appeals before administrative tribunals. He frequently helps clients with obtaining advisory opinions and letter rulings, addressing multi-state nexus and taxability issues, apportionment and sourcing issues, tax clearance issues, bulk sales issues, responsible person trust fund assessments, penalty abatements, as well as responding to routine audit notices.

Lance is a frequent author and lecturer on a variety of state and local tax topics. He received his B.S. from George Washington University, his J.D. (cum laude) from American University, and his LL.M in Taxation from New York University Law School. Mr. Rothenberg is an expert contributor to Property Factor on Checkpoint Catalyst.

Alex Sadler, J.D.
Morgan, Lewis, & Bockius, LLP

Alex is a partner in the tax group of Morgan, Lewis & Bockius LLP in Washington, DC (www.morganlewis.com). He has litigated numerous tax cases in the US Tax Court, US Court of Federal Claims, and federal district and appellate courts, and has served clients in several extended tax trials. Alex has also helped clients resolve tax disputes in audits and administrative appeals with the Internal Revenue Service. A focus of Alex’s practice is the research and development tax credit—a valuable corporate tax incentive. Alex is the author of the treatise “Legal Guide to the Research Credit” published by Thomson Reuters® and is a frequent speaker on the topic. He has served as chair and vice chair of the DC Bar’s Tax Audits and Litigation Committee and is listed in Chambers USA, Washingtonian Top Lawyers Guide, and Washington DC Super Lawyers. Alex earned both his J.D. and B.S. degrees from the University of Virginia. Alex is the author of Credit for Increasing Research Activities (Research Credit) on Checkpoint Catalyst.

Daniel T. Schibley, J.D.

Daniel T. Schibley is a legal writer and analyst who directed the state tax news group at a global information services and publishing company for 14 years. In that capacity, he chronicled the progress of the Streamlined Sales Tax initiative from its inception. Daniel was also an assistant professor of law at John Marshall Law School and, before that, practiced law with the Chicago law firm of Wilson & McIlvaine where he represented the accounting firm of Arthur Andersen & Co. Daniel is a graduate of the University of Michigan Law School. Daniel is an expert contributor to Sales and Use: Nexus on Checkpoint Catalyst.

Breen M. Schiller, J.D.
Eversheds Sutherland

Breen Schiller focuses her practice on all manners of state and local tax (SALT) planning, audit defense and the litigation of sophisticated multi¬state and local tax issues. She represents clients ranging from privately-held mid-sized companies to multinational and multi-state Fortune 100 corporations. She provides strategic and practical tax planning and dispute resolution advice that addresses an extensive range of matters, including nexus business/non-business income, apportionment & alternative apportionment, unitary business principle, combined reporting, federal change reporting and credits and deductions; as well as various sales and use tax engagements such as nexus, exemptions, and inclusions and exclusions from the tax base.

Practicing nationwide, Breen has extensive experience addressing company and industry-specific tax issues including e-commerce, sharing economy and cloud-computing tax issues. She regularly represents hospitality companies and develops proactive strategies addressing multi-state compliance with the hotel-occupancy taxes, income and sales/use taxes, and counsels high net worth individuals on residency related matters.

Prior to joining Eversheds Sutherland, Breen was Chair of the SALT practice group of a mid-sized Chicago-based law firm. During her time there, Breen learned to take a holistic approach to addressing her clients’ most complex SALT matters. She takes the time to drill into her clients’ unique issues, and, recognizing the multi-state and industry-specific issues, develop proactive, innovative solutions.

In addition to her client focused work, Breen is very active in the SALT community. She is a regular lecturer and frequent contributor to major SALT organizations and publications and serves as the Chair of the IPT 2021 Sales Tax Symposium. She earned her B.A. from Illinois Wesleyan University and her J.D. from DePaul University. Breen is an expert contributor to Sales & Use Tax: Food and Beverages and Sales & Use Tax: Utilities Services on Checkpoint Catalyst.

W. Eugene Seago, B.S., M.B.A.,Ph.D., J.D.
Virginia Polytechnic Institute and State Universit

W. Eugene Seago is the Curling Professor Emeritus of Accounting and Information Systems in the Pamplin College of Business at Virginia Polytechnic Institute and State University. Eugene is a nationally recognized expert in the area of tax accounting, and he has published more than 175 books and articles in this area. Eugene also served as a consultant to the Internal Revenue Service, the U.S. Department of Justice, and the U.S. Department of Commerce. In 2008, Eugene was named Outstanding Tax Educator by the American Tax Association. He is a member of the American Bar Association, American Institute of Certified Public Accountants, American Accounting Association, American Taxation Association, and Virginia Bar Association. He received his bachelor’s degree from the University of Louisiana at Lafayette, an MBA from Florida State University, and a law degree and Ph.D. from the University of Georgia.  Eugene is the author of Uniform Capitalization Rules (UNICAP) and an expert contributor to several topics on Checkpoint Catalyst.

Leslie A. Share, B.A., J.D., LL.M.
Packman, Neuwahl & Rosenberg

Leslie A. Share is a Shareholder with Packman, Neuwahl & Rosenberg in Florida. He concentrates his practice in the areas of general taxation, international taxation, estate and gift tax planning, wealth preservation, IRS service matters (agent and appeals level), and corporate matters. He has advised clients in numerous and diverse areas such as Broadway theatrical productions, domestic and international real estate like-kind exchanges, and Internet-based business planning. Leslie speaks at numerous seminars on subjects ranging from Florida and offshore trust law, IRS offshore voluntary compliance programs, advanced asset protection techniques, U.S. tax treaties, representing a foreign investor in an IRS audit, the role of the Internet in U.S. tax planning and preferred structures for U.S. persons investing overseas and engaging in foreign business activities. Leslie earned his B.A. from Northwestern University, his J.D. from the University of Florida School Of Law, and his LL.M. in taxation from New York University. Leslie is an expert contributor to Passive Foreign Investment Companies on Checkpoint Catalyst.

David Shechtman, J.D.
Drinker Biddle & Reath, LLP

David is Chair of the Business Tax Team in the Corporate and Securities Practice Group at Drinker Biddle & Reath LLP in Philadelphia. David has practiced tax law for over 35 years advising clients on a wide range of federal, state and local tax matters, including tax aspects of mergers, acquisition and recapitalizations; S corporations and partnerships; and administrative appeals of federal, state and local tax controversies. He has developed a national practice in the area of like-kind exchanges of real estate and other assets. An active member of the Section of Taxation of the American Bar Association, David served as Chair of the Committee on Sales, Exchanges and Basis from 2005 to 2007. David is a former officer of the Philadelphia Bar Association’s Tax Section and has chaired several committees that comment on proposed federal and state regulations. He is a fellow of the American College of Tax Counsel and an adjunct professor at Temple University Beasley School of Law. David received his J.D. from Cornell University Law School. He writes and speaks frequently on a variety of tax topics and is an expert contributor to Taxable Stock Acquisitions on Checkpoint Catalyst.

Michael L. Siegel, M.A., J.D.
Thomson Reuters, Checkpoint Catalyst

Michael Siegel is a Senior Editor for Checkpoint Catalyst. Michael has more than 15 years of experience in state and local tax and was previously employed by a state legislature. He received his B.A. and M.A. from the State University of New York at Albany, and his J.D. from Albany Law School.

Chaya Siegfried, CPA, MST
Withum Smith & Brown, PC

Chaya is the leader of Withum Smith & Brown, P.C.’s International Business Tax Practice. She has over a decade of professional experience, including public accounting and private industry. Chaya has expertise in advising U.S. and foreign multinational companies on the tax implications of their international operations as well as coordinating U.S. tax laws with foreign tax laws to develop an optimal worldwide tax strategy. Chaya is fluent in the rules and regulations regarding controlled foreign corporations, PFICs, withholding taxes, income tax treaty analysis, check-the box planning, FIRPTA, and foreign informational reporting forms. She is responsible for a variety of assignments with domestic and international companies, including global tax efficiency planning, tax due diligence, tax compliance, tax provision and uncertain tax positions; subpart F analysis and computation; foreign tax credit studies; earnings and profit studies; acquisitions and dispositions of operating units; and other related matters. She is a licensed CPA in the State of New York. Chaya received her MST degree in Taxation from Golden Gate University and her Bachelor of Science degree in Business Administration from the State University of New York. Chaya is an expert contributor to Foreign Personal Holding Company Income on Checkpoint Catalyst.

William Skinner, J.D.
Fenwick & West, LLP

William Skinner is an Attorney with Fenwick & West LLP, based in Mountain View, CA. He focuses his practice on U.S. international taxation, with a particular emphasis on tax planning and international corporate transactions. He has broad experience in international tax issues such as subpart F, income sourcing and the foreign tax credit, cross-border mergers, acquisitions and restructurings, dual consolidated losses, foreign currency, inbound taxations and use of tax treaties. He writes and speaks regularly on international and corporate tax issues, as well as teaching classes in international taxation at San Jose State University in international taxation. William is the author of Corporate Separations and Divisions Involving Foreign Corporations and an expert contributor to Earning and Profits on Checkpoint Catalyst.

Michael D. Sontag
Bass, Berry & Sims, PLC

Michael D. Sontag is a Member in the Nashville, Tennessee office of Bass, Berry & Sims PLC. Throughout his 30 year practice, he has represented a multitude of Fortune 500 companies in their effort to ensure fair tax treatment by state and local governments. He has developed a national reputation for out-of-state and in-state companies alike confronting Tennessee state and local tax controversies. Mike represents clients in a wide range of tax disputes regarding Tennessee’s sales and use tax, franchise and excise taxes, business tax, and property taxes. He is a frequent author and speaker on a variety of tax-related issues. Mike earned his B.S. from Auburn University, his J.D. from the University of Tennessee, and his LL.M. in Taxation from New York University. Mike is an expert contributor to Sales and Use Tax: Communications Services on Checkpoint Catalyst.

Richard H. Sternberg, J.D., LL.M.
Thomson Reuters, Checkpoint Catalyst

Richard is a Senior Editor/Author for Checkpoint Catalyst. Richard concentrates in tax accounting, with further emphasis on cost recovery and the adoption and change of accounting methods. Before joining Thomson Reuters, Richard’s tax law practice experience included work in real estate and municipal bond taxation at major law firms. Richard completed his B.A. at Dartmouth College, his J.D. at Fordham Law School, where he was a published member of the Law Review, and his LL.M. in Taxation at New York University School of Law.

Nicholas W. Stevens, J.D., LL.M.
Thomson Reuters, Checkpoint Catalyst

Nicholas is an Editor/Author for Checkpoint Catalyst. Nicholas has extensive experience in a wide range of tax matters, including the formation and operation of investment and real estate funds, mergers and acquisitions, financings and other commercial transactions. Nicholas received a J.D. from University of California Hastings College of the Law and an LL.M. in Taxation from New York University.

Joseph D. Stewart-Pirone, J.D., M.B.A.
Frost Brown Todd, LLC

Joe is an Associate in the Tax and Benefits practice group of Frost Brown Todd, LLC. He represents and counsels clients who need assistance with general corporate and commercial matters, federal and state tax issues, entity selection and formation, contract drafting and negotiation, and business operations and terminations. Prior to joining Frost Brown Todd, Joe worked as a Legal Extern in the IRS Office of Chief Counsel. Before law school, he spent nine years working professionally in diverse capacities in a variety of industries. Most recently, he worked for three years for a mid-size, privately-held company in the transportation and logistics industry as a manager in operations and as an analyst. Before that, he spent two years with a Fortune 100 telecommunications firm, first as a pricing analyst for internet and web products, then as a deployment engineer handling network equipment. Joe also has several years of experience in accounting positions in various industries with firms ranging in size from two-person start-ups to Fortune 500 companies. Joe earned B.A. degrees from the State University of New York, College at Geneseo and the University of Oxford, an M.A. from The Ohio State University, an M.B.A. from The University of Akron, and a J.D. from Northern Kentucky University, Salmon P. Chase College of Law. Joe is the co-author of Ohio Commercial Activity Tax on Checkpoint Catalyst.

Douglas S. Stransky, J.D., LL.M
Sullivan & Worcester, LLP

Douglas Stransky is a Partner in the Boston office of Sullivan & Worcester LLP. He is the leader of the International Tax Practice Group, and he concentrates his practice on international tax planning for clients in a wide range of industries with a particular emphasis on U.S.-based clients investing in foreign jurisdictions. Mr. Stransky is a former co-chair of the International Tax Committee of the Boston Bar Association, a member of the Board of Advisors for Practical U.S./International Tax Strategies, a frequent speaker and author on numerous topics related to U.S. international tax, a member of the adjunct faculty at the Boston University School of Law, and is listed in Best Lawyers in America and Super Lawyers. Mr. Stransky holds a B.A. cum laude from Harvard University and a J.D. cum laude and LL.M. from the University of Miami School of Law. Mr. Stransky is an expert contributor to Carryover of Tax Attributes (IRC § 381) on Checkpoint Catalyst.

John A. Swain, J.D.
University of Arizona James E. Rogers College of Law

John A. Swain is a Professor of Law at the University of Arizona James E. Rogers College of Law. He is widely regarded as one of the nation’s leading academic authorities on state and local taxation. John is co-author of the leading treatise on state taxation, State Taxation, vols. I & II (3d ed., Warren Gorham & Lamont, 2011 rev.) (with Jerome and Walter Hellerstein), and State and Local Taxation (9th ed., Thomson/West, 2009) (with Hellerstein, Stark, & Youngman). In addition, he has written over 50 articles and essays regarding state taxation and related topics. Before joining the University of Arizona Law faculty, John was a partner with Streich, Lang, Weeks & Cardon (now Quarles & Brady). John earned his bachelor’s degree from Dartmouth College (summa cum laude, Phi Beta Kappa) and his law degree from Yale Law School. John is the author of State Taxation: Basic Principles and contributor to Sales Factor on Checkpoint Catalyst.

Kathleen Thies, J.D.
CliftonLarsonAllen, LLP

Kathleen Thies is a SALT Manager at CliftonLarsonAllen, LLP in Washington, D.C. Kathleen has over 13 years’ experience in the state and local tax area. Prior to joining CliftonLarsonAllen LLP, Kathleen developed her state tax expertise at Arthur Andersen and Deloitte, and as state tax analyst for a legal publishing company. Kathleen specializes in income and franchise tax issues for multinational companies and flow-through entity structures. Kathleen is a licensed attorney in the State of Illinois. Kathleen earned her undergraduate degree from the University of Colorado Boulder and her J.D. from Chicago-Kent College of Law. Kathleen is an expert contributor to Corporate Income Tax Nexus on Checkpoint Catalyst.

Shawna R. Tunnell, J.D., LL.M.
Alston & Bird, LLP

Shawna Tunnell is a partner at Alston & Bird LLP. She practices in the area of federal taxation, with a focus on matters involving public and private REITs, private investment funds (representing both sponsors and investors), and joint ventures (primarily in the real estate, media, entertainment, technology, telecom, and energy sectors). Shawna’s practice encompasses a wide variety of tax matters, including: the formation and operation of, and the investment in, joint ventures, partnerships and limited liability companies (including private equity and real estate investment funds), and REITs/UPREITs, both privately owned and publicly traded; taxable and nontaxable acquisitions and dispositions; public offerings of equity and debt securities; private financing arrangements; income tax credits, including the historic rehabilitation tax credit; exemption, reporting and investment matters relevant to nonprofit organizations; and federal compliance matters, including negotiating with the IRS to obtain private letter rulings and other guidance. Shawna has represented numerous REITs/UPREITs in connection with their initial public offerings, merger/acquisition transactions, and matters before the IRS; a publicly-traded, multinational entertainment company in its investments in a hugely successful online video service joint venture, multiple joint ventures with professional sports teams to own regional sports TV networks, and other media and technology joint ventures; and private equity and real estate investment fund sponsors, and numerous large institutional investors, with respect to private investment fund investments. Shawna received her J.D. and LL.M. from New York University School of Law and her B.A., summa cum laude, from the University of Kansas. She is a member of the Phi Beta Kappa and Phi Kappa Phi Societies. Shawna is co-author of Real Estate Investment Trusts on Checkpoint Catalyst.

G. Michael Yopp
Waller Lansden Dortch & Davis, LLP

Mr. Yopp is a Partner with the Nashville office of Waller Lansden Dortch & Davis, LLP. He is a founding trustee and current President of The Paul J. Hartman State and Local Tax Forum and also a Trustee of the National Association of State Bar Tax Sections. Mr. Yopp is a frequent speaker on state and local tax matters on both the local and national levels. He has taught partnership tax at Vanderbilt University Law School and Business Planning at Belmont University Law School. Mr. Yopp received his J.D. (with distinction) from Emory University Law School and an LL.M. (Tax) from New York University Law School. He is an expert contributor to Transactions Between Partner and Partnership, State and Taxation of S Corporation Income, Losses, Deductions, and Credits, State on Checkpoint Catalyst.

Lisa M. Zarlenga, J.D., LL.M.
Steptoe & Johnson LLP

Lisa M. Zarlenga is a Partner in the Washington, DC office of Steptoe & Johnson LLP. She currently serves as co-chair of the Firm’s tax group having returned after serving nearly four years as Tax Legislative Counsel at the US Treasury Department’s Office of Tax Policy. Ms. Zarlenga advises clients on federal income taxation issues, with a focus on corporate transactional and planning, tax policy with respect to proposed tax legislation or Treasury regulations, and tax controversy matters. Ms. Zarlenga earned her B.A. (summa cum laude) and J.D. from Ohio State University, and her LL.M. in Taxation (with honors) from Georgetown University Law Center. Ms. Zarlenga is an expert contributor to Financially Troubled Businesses on Checkpoint Catalyst.