Checkpoint Catalyst

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Expert Guidance

Checkpoint Catalyst provides unparalleled insights from expert tax professionals. Our contributing authors provide practical, actionable interpretation of complex tax topics based on a wide range of professional tax experience. This expert guidance provides you with the confidence and understanding you can rely on.

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Jeanelle Alemar-Escabí

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.

Andy Biebl

Andy Biebl, B.A., C.P.A.

CliftonLarsonAllen, LLP

Full bio

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).

Maria Castilla

Maria Castilla, J.D.

Thomson Reuters, Checkpoint Catalyst

Full bio

Maria is an Editor/Author for Checkpoint Catalyst. Prior to joining Thomson Reuters, Maria was a Senior Associate in the tax group of Marks Paneth, LLP. Maria received her A.B. from Dartmouth College, cum laude, and her J.D. from the Benjamin N. Cardozo School of Law.

Jay Chadha

Jay Chadha J.D., LL.M.

Norton Rose Fulbright

Full bio

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.

Maria P. Eberle

Maria P. Eberle, J.D., LL.M.

Baker & McKenzie

Full bio

Maria P. Eberle is a Partner in the law firm of Baker & McKenzie, based in the New York office. She focuses her practice on various state and local tax matters, including corporate income/franchise tax, sales and use tax, and property tax. Maria assists businesses and individuals with state and local tax planning and all aspects of litigation matters, representing 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 addition to frequently speaking on a variety of state tax topics, Maria has also authored a variety of state tax articles. Maria received her J.D., magna cum laude, from Quinnipiac University Law School and her Master of Laws in Taxation from New York University School of Law. While in law school, she was editor for the Journal Development and Research, Quinnipiac University Probate Law Journal. She received her B.A., cum laude, from New York University. Maria is the co-author of New York Corporate Franchise Tax on Checkpoint Catalyst.

Albert B. Ellentuck

Albert B. Ellentuck, J.D.

King & Nordlinger, LLP

Full bio

Al is an attorney at King & Nordlinger LLP where he focuses his considerable expertise on trusts and estates, wealth transition planning, asset protection, and business succession. He also serves as corporate counsel to closely held businesses, colleges, and other non-profit organizations. Al is a nationally known speaker and author on a variety of estate planning and tax subjects. He has received the coveted Arthur J. Dixon Memorial Award for leadership in the field of taxation and has been named by the “Washington Smart CEO” magazine as one of the top attorneys in the Washington, D.C. area. Prior to joining King and Nordlinger, Al was an attorney in the Office of Chief Counsel of the Internal Revenue Service, the Managing Tax Partner of the international accounting firm of Laventhol & Horwath, and the past Chairman of the Tax Division of the American Institute of Certified Public Accountants. He earned his B.S. degree in Accounting from New York University and his J.D. degree from Harvard Law School. Al is an expert contributor to Section 306 Stock on Checkpoint Catalyst.

Elyce Friedfeld

Elyce Friedfeld, J.D., LL.M.

Thomson Reuters, Checkpoint Catalyst

Full bio

Elyce Friedfeld is a Managing Editor/Author for Checkpoint Catalyst.  Elyce specialized in cross-border and foreign-to-foreign acquisitions, separations, and joint ventures, capital markets transactions, and investment fund structuring at several large international law firms.  She also served as Tax Director for an international merchant bank concentrating on telecommunications, oil and gas, and infrastructure projects.  Elyce has a B.A. from Wesleyan University (Phi Beta Kappa) and a J.D. and LL.M. (Taxation) from New York University School of Law.

David Fruchtman

David Fruchtman, J.D.

Rimon P.C.

Full bio

David Fruchtman chairs Rimon P.C.’s State and Local Taxation practice. He has assisted clients in all 50 states on income, franchise, sales, use, and a variety of other taxes. David’s practice is divided between planning and controversy work. His clients share his philosophy of working cooperatively with revenue departments. David has authored more than 50 articles and updates. He has lectured at Georgetown University Law Center and the University of South Carolina School of Law regarding state taxation of foreign businesses, at NYU’s State and Local Tax Institute for 13 years (on Constitutional issues, LLC and partnership taxation, and escheat of abandoned property), and chaired the Income and Franchise Taxes Subcommittee of the American Bar Association’s State Tax Committee. He was a Special Deputy Attorney General to Hawaii. David is a graduate of Harvard Law School and the University of Wisconsin. Formerly, he was the partner in charge of State and Local taxation at Winston & Strawn. David is an expert contributor to Combined/Consolidated Reporting on Checkpoint Catalyst.

Gabe B. Gartner

Gabe B. Gartner, J.D., LL.M.

PricewaterhouseCoopers LLP

Full bio

Gabe B. Gartner is a Principal in National Tax Services – Mergers & Acquisitions at PricewaterhouseCoopers LLP. His practice focuses on cross-border transactions, including taxable and tax-deferred acquisitions, integration of acquired entities, internal group restructurings, Subpart F planning, and foreign tax credit utilization. Gabe was formerly General Manager of Corporate Tax Planning at Microsoft Corporation and a Partner in the Tax practice group of Dorsey & Whitney LLP. He teaches International M&A Transactions as an adjunct professor at the University of Washington School of Law, and speaks frequently on mergers & acquisitions and international tax issues. Gabe earned his B.A. from the University of Puget Sound, his J.D. from the University of Washington School of Law, and his LL.M. (Taxation) from New York University School of Law. Gabe is a member of the American Bar Association and the Washington State Bar Association. Gabe is the author of Type D Reorganizations and Section 304 Transactions on Checkpoint Catalyst.

Michael J. Grace

Michael J. Grace, J.D., C.P.A.

Whiteford Taylor Preston

Full bio

Michael is Counsel in the Washington, D.C. office of Whiteford Taylor Preston. For more than 30 years, Michael Grace has advised clients on matters reaching into nearly every corner of federal and state tax law. Michael has attained a national reputation for his leading experience in the taxation of partnerships, limited liability companies, S corporations, other pass-through entities, and their owners. Michael earned his B.S. in Accountancy from the University of Illinois at Urbana-Champaign and his J.D. from the University of Michigan Law School. He is also a C.P.A. Michael is the author of Net Investment Income Tax, on Checkpoint Catalyst.

Susan B. Grupe

Susan B. Grupe, J.D., M.L.T.

CliftonLarsonAllen LLP

Full bio

Sue is a Tax Director in the Federal Tax Resources Group of CliftonLarsonAllen LLP. She previously worked for the IRS Chief Counsel’s Office (the former Interpretative Division) in Washington, D.C., the U.S. Tax Court for the Hon. Herbert L. Chabot (Retired), the law firm of Steptoe & Johnson in Washington, D.C., the law firm of Faegre & Benson (now Faegre Baker Daniels LLP) in Minneapolis, MN, and Ameriprise Financial

Jeremy Hayden

Jeremy A. Hayden, J.D

Frost Brown Todd, LLC

Full bio

Jeremy is a Member in the Cincinnati office of Frost Brown Todd, LLC. He focuses his practice in the areas of corporate law, tax law, and estate planning. Jeremy is licensed to practice in Ohio, Kentucky, and before the U.S. Tax Court. In his corporate law practice, Jeremy acts as outside legal counsel to businesses ranging from start-up ventures to multinational entities and he frequently advises owners, directors, and corporate officers of these businesses on issues involving entity selection, business formation and capitalization, shareholder agreements, buy-sell agreements, mergers, acquisitions, joint ventures, real estate and leasing agreements, contract negotiation, and licensing. In his tax practice, Jeremy advises individuals and businesses on various local, state, federal, and international tax issues and regularly represents clients on these issues before the Internal Revenue Service and state taxing authorities. In his estate planning practice, he advises clients on the use of wills and trusts for tax and non-tax purposes, asset protection, family business succession, and charitable gifts. Jeremy is also an adjunct professor at the University of Cincinnati College of Law where he teaches State and Local Taxation. Jeremy earned his B.A. from Western Kentucky University; his J.D. from the University of Kentucky; and his M.S.B.A., Taxation from the University of Cincinnati. Jeremy is co-author of Ohio Commercial Activity Tax on Checkpoint Catalyst.

Debra Silverman Herman

Debra Silverman Herman, J.D., LL.M

Hodgson Russ LLP

Full bio

Debra Silverman Herman is a Partner in the State & Local Tax Practice Group at Hodgson Russ LLP in New York, NY. Debra works with a variety of clients to address the state and local tax impact of their multistate activities from both a planning and an audit and controversy viewpoint. She is a frequent speaker on state and local tax topics, and the author of, among other things, a monthly column in the Journal of Multistate Taxation and Incentives. Debra received her B.A. from the University of Wisconsin, Madison, her J.D. from American University, and her LL.M from New York University Law School. Debra is an expert contributor to Payroll Factor on Checkpoint Catalyst.

David Hughes

David Hughes, J.D.

Horwood Marcus & Berk Chartered

Full bio

David Hughes is a Partner in Horwood Marcus & Berk’s State and Local Tax (SALT) Group. David has represented clients in over 30 states and has advised clients on income tax, sales/use tax, franchise tax, and unclaimed property matters, including matters involving nexus, apportionment, business income, unitary business groups, credits, losses, exemptions, and the tax base. David has argued cases at the Illinois Supreme Court, the Illinois Appellate Court and the New York Supreme Court (Appellate Division). He is also the former Chair of the SALT committee for the Illinois C.P.A. Society and the former chair of the Chicago Bar Association’s committee on state and local taxation. David received his undergraduate degree from the University of Notre Dame and his law degree from Columbia University. David is an expert contributor to Corporate Income Tax Nexus on Checkpoint Catalyst.

Stephen J. Jasper

Stephen J. Jasper

Bass, Berry & Sims PLC

Full bio

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.

Joshua K. Lawrence

Joshua K. Lawrence, J.D.

Hodgson Russ, LLP

Full bio

Joshua K. Lawrence is a Senior Associate 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.

Mary Dowling Marino

Mary Dowling Marino, C.P.A., C.G.M.A., M.B.A.

CliftonLarsonAllen, LLP

Full bio

Mary is a Principal with CliftonLarsonAllen LLP in Seattle, WA. Mary has 30 years of experience, specializing in taxation. A frequent speaker at tax conferences, Mary was been an instructor of Tax Advisors Update since 2011. She is the past chair of the Washington Society of C.P.A.s and served as a member of the AIC.P.A. Council from 2011-2014. Mary earned her B.A. from Simmons College and her Master of Business Administration from the University of Arizona. Mary is the author of Taxation of S Corporation Income, Losses, Deductions and Credits on Checkpoint Catalyst.

Perry H. McGowan

Perry H. McGowan, B.S., M.B.A., J.D. LL.M., C.P.A.

CliftonLarsonAllen, LLP

Full bio

Perry provides tax periods and tax accounting methods services in the Construction and Real Estate Group of CliftonLarsonAllen, LLP in Minneapolis, Minnesota. He has over thirty years of experience in professional tax practice including a variety of services to individuals and to domestic and international business ventures. Perry serves as a national resource to the firm in a number of technical tax areas including, in tax accounting practice, IRC § 441 to IRC § 460. He earned a Bachelor’s degree in Accounting, a Masters of Business Administration degree, and a Masters in Taxation degree from the University of Minnesota, Carlson School of Business. He has J.D. from Hamline University School of Law and an LL.M. degree from William Mitchell College of Law. He is an adjunct professor instructing in financial ethics and responsibility with the University of Minnesota Graduate School. Perry is the author of Accounting Periods on Checkpoint Catalyst.

Charles Middleton

Charles Middleton, J.D., LL.M., CFA

Transparent Health Marketplace

Full bio

Charles is a Tax Lawyer is West Palm Beach, FL with a practice focused on international tax and startups. He is General Counsel of Transparent Health Marketplace and serves on the advisory board of several startup companies. He spent several years at a large international law firm in the M&A tax group before holding senior leadership positions in the tax departments of GE, Caterpillar and Walmart. Charlie regularly speaks at national tax conferences – especially realting to transfer pricing. He received his J.D. for the University of Alabama; and his LL.M. from New York University School of Law. Charlie is an expert contributor to Subpart F, CFCs, and US Shareholders: Basic Principles on Checkpoint Catalyst.

Nicholas A. Nesi

Nicholas A. Nesi, J.D., L.L.M, C.P.A.

DDK & Company LLP

Full bio

Nick is a Tax Partner with DDK & Company LLP with over 30 years of public accounting experience as a tax practitioner. Nick works with a broad range of the Firm’s clients on income tax, franchise tax, sales and use tax, payroll tax and unclaimed property matters. He specializes in state and local tax issues and has extensive experience in handling complex audits, protests and appeals, transactional tax planning, and business tax restructuring. Prior to joining DDK, Nick led BDO USA’s SALT practice for the northeast region as a tax partner for over 25 years. Nick is the former Chair of the SALT committee for the New York State Society of C.P.A.s and a former member of the AIC.P.A.’s committee on State and Local Taxation, making significant contributions to the multi-state checklists and other committee projects. He has written numerous articles appearing in The Journal of Multistate Taxation and Incentives, The Tax Advisor and The C.P.A. Journal. He is a seasoned lecturer to external audiences, developing and teaching seminars for continuing professional education programs on state and local tax dispute resolution, planning and restructuring. Nick received his Bachelor’s Degree from New York University, his law degree from the New England School of Law and his LL.M (Tax) from New York University.  Nick is an expert contributor to Partnership Allocations: Substantial Economic Effect in the Partners’ Interest in the Partnership, State on Checkpoint Catalyst.

Rebecca Newton-Clarke

Rebecca Newton-Clarke, J.D.,

Thomson Reuters, Checkpoint Catalyst

Full bio

Rebecca Newton-Clarke is a Senior Editor/Author for Checkpoint Catalyst, where she has covered all aspects of state and local taxes for more than 15 years. Rebecca previously worked with the SALT services group at PricewaterhouseCoopers in New York City and at the Florida Department of Revenue, where she issued rulings, drafted regulations, and was involved in various multistate initiatives. Her specialties are complex nexus and e-commerce issues.

Anthony J. Nitti

Anthony J. Nitti, C.P.A., M.S.T.

Withum Smith & Brown, PC

Full bio

Anthony J. Nitti is a Tax Partner in the Aspen, Colorado office of Withum Smith & Brown, PC. He is a certified public accountant in the states of New Jersey and Colorado with over 15 years of tax experience, including working in the tax departments of Arthur Andersen LLP and Price Waterhouse LLP. Tony’s practice focuses primarily on corporate and partnership tax planning, with a special focus on the consolidated return regulations and the reorganization provisions. Tony has authored over a dozen feature articles, including “S Corporation Reasonable Compensation: How Much is Enough?,” “Determining the Taxability of S Corporation Distributions, Parts I and II, and “Identifying Reverse Acquisitions and the Resulting Tax Consequences,” and co-authored the tax treatise “Corporations Filing Consolidated Returns.” Through his writing on the Forbes.com tax website, Tony has become a respected voice in the tax community. His opinions and commentary on important tax issues have been quoted in many news outlets, from CNN to Bloomberg. He is a member of the American Institute of Certified Public Accountants (AIC.P.A.), the New Jersey Society of Certified Public Accountants (NJSC.P.A.), and the Colorado Society of Certified Public Accountants (COC.P.A.), and was twice named to the C.P.A. Practice Advisor’s “Top 40 Under 40.” Tony earned a bachelor’s degree in accounting from The College of New Jersey and a master’s in taxation from the University of Denver Graduate Tax Program. Tony is the author of Qualified S Corporation Subsidiaries(QSubs) as well as an expert contributor for several topics on Checkpoint Catalyst.

Melissa A. Oaks

Melissa A. Oaks, J.D., LL.M.

Thomson Reuters, Checkpoint Catalyst

Full bio

Melissa is a Senior Editor for Checkpoint Catalyst. Prior to joining Thomson Reuters, Melissa was an associate in the tax group at Winston & Strawn LLP. She was also a sole practitioner. Melissa is a graduate of Cornell University and Columbia Law School. Melissa received an LL.M. in Taxation from New York University School of Law. Melissa authored and contributed to several topics on Checkpoint Catalyst.

Elizabeth Pascal

Elizabeth Pascal, J.D.

Hodgson Russ, LLP

Full bio

Elizabeth Pascal is a Senior Associate at Hodgson Russ LLP. Ms. Pascal concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax issues. Prior to joining Hodgson Russ, she served as an intern for U.S. District Judge William Skretny in the Western District of New York. Before entering law school, Ms. Pascal was a professor of comparative politics. She Pascal received her B.A. from Columbia University, her M.A. and Ph.D from the University of Michigan, and her J.D. from SUNY Buffalo Law School. She has published articles in Rutgers Law Journal, State Tax Notes, and Tax Stringer. Ms. Pascal is an expert contributor to Payroll Factor on Checkpoint Catalyst.

Matthew Pickelle

Matthew Pickelle, J.D.

Thomson Reuters, Checkpoint Catalyst

Full bio

Matthew Pickelle is a Managing Editor for Checkpoint Catalyst. He has more than 15 years experience writing about state and local tax issues. Matt is also an adjunct professor at Hunter College (CUNY), where he teaches Federal Income Taxation and Business Law. He earned his B.A. from the College of William & Mary and his J.D. from Cornell Law School.

Lance Rothenberg

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

Hodgson Russ, LLP

Full bio

Lance E. Rothenberg is a Senior Associate in the New York City office of Hodgson Russ, LLP. Lance concentrates his practice in state and local tax controversy and planning. His experience includes assisting Fortune 100 companies and high-net-worth individuals facing a wide range of multistate tax issues, including corporate income and franchise tax, sales and use tax, and personal income tax, as well as federal income tax issues. Lance has lectured on and published articles on various tax topics. He received his B.A. from George Washington University, his J.D. 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

Alex Sadler, J.D.

Morgan ,Lewis, & Bockius, LLP

Full bio

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.

David Shechtman

David Shechtman, J.D.

Drinker Biddle & Reath, LLP

Full bio

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.

William Skinner

William Skinner, J.D.

Fenwick & West, LLP

Full bio

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

Michael D. Sontag

Bass, Berry & Sims, PLC

Full bio

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.

Joseph D. Stewart-Pirone

Joseph D. Stewart-Pirone, J.D., M.B.A.

Frost Brown Todd, LLC

Full bio

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

Douglas S. Stransky, J.D., LL.M

Sullivan & Worcester, LLP

Full bio

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.

Steven Wang

Steven Wang, J.D.

Thomson Reuters, Checkpoint Catalyst

Full bio

Steven Wang is a Senior Editor for Checkpoint Catalyst with over 13 years’ experience in tax. Before joining Thomson Reuters, Steven was an associate at Debevoise & Plimpton LLP. Steven is admitted to the New York State Bar and a graduate of the University of Chicago and Stanford Law School.

Robert Wellen

Robert Wellen J.D., LL.M.

Internal Revenue Service

Full bio

Bob is currently Associate Chief Counsel of the IRS. He was previously a Partner of Ivins, Phillips & Barker, Chartered, a Washington, D.C., law firm. Bob has practiced tax law for nearly 40 years. His practice involves planning, structuring and negotiating business transactions and representing taxpayers seeking private letter rulings from IRS and tax policy determinations from IRS and the Treasury Department and in controversies with IRS. Bob has a J.D. from Yale Law School and an LL.M in Taxation from Georgetown University Law Center. Bob is an expert contributor to Reorganizations: Mergers and Consolidations, Type A on Checkpoint Catalyst.

Chris Wilson

Chris Wilson

Waller Lansden Dortch & Davis, LLP

Full bio

Mr. Wilson is a Partner in the tax practice group at Waller Lansden Dortch & Davis, LLP in Nashville, Tennessee. He practices primarily in the areas of state and local tax controversy and planning as well as probate and estate administration, trusts, and conservatorships. With regard to state and local tax, Mr. Wilson has experience in the areas of sales and use tax, franchise and excise tax, property tax, business tax, and retaliatory tax. He has assisted in the representation of various business entities in challenging tax assessments as well as in seeking tax refunds. He also provides multi-state tax analysis for various business transactions in areas such as nexus, tax apportionment, tax exemptions, transferee liability, and voluntary disclosure agreements. He additionally assists businesses in structuring and negotiating state tax incentives for relocating or expanding operations in Tennessee. With regard to probate and estate administration and conservatorships, Mr. Wilson provides representation to clients, including financial institutions and corporate and individual fiduciaries, as well as families, individuals, charities, or other entities that are beneficiaries of trusts and estates. He also represents families, individuals, charities, and other entities in estate and trust litigation and also provides assistance to families and individuals seeking to obtain conservatorships or guardianships over disabled individuals. Mr. Wilson received his B.S. (magna cum laude) from University of Tennessee, his J.D. (magna cum laude) from University of Memphis, and his LL.M from University of Florida. Mr. Wilson is an expert contributor to Transactions Between Partner and Partnership, State on Checkpoint Catalyst.

G. Michael Yopp

G. Michael Yopp

Waller Lansden Dortch & Davis, LLP

Full bio

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 on Checkpoint Catalyst.

 

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

Full bio

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

Full bio

Laurie is 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

Full bio

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

Full bio

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.

Larry J. Brant, J.D., LL.M.

Garvey Schubert Barer, PC

Full bio

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 SuperLawyers (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 www.larrytaxlaw.com. Mr. Brant is an expert contributor to Stock Dividends on Checkpoint Catalyst.

Thomas H. Brantley, J.D.

Rubin and Rudman, LLP

Full bio

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

Full bio

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

Full bio

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, C.P.A.

CliftonLarsonAllen, LLP

Full bio

Brian is a Principal with CliftonLarsonAllen LLP in Minneapolis, MN. Brian has over 25 years of public accounting experience, specializing in taxation. He has 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 is the author of Election and Termination of S Corporation Status on Checkpoint Catalyst.

Linda E. Carlisle, J.D., LL.M.

Miller & Chevalier Chartered

Full bio

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

Full bio

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.

Mark J. Cowan, J.D., C.P.A.

Boise State University

Full bio

Mark J. Cowan is a Professor in the Department of Accountancy at Boise State University, in Boise, Idaho. He teaches undergraduate taxation and graduate courses in multistate taxation, partnership 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.

Samuel A. Donaldson, J.D.

Georgia State University College of Law

Full bio

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.

Full bio

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.

Christopher L. Doyle, J.D.

Hodgson Russ, LLP

Full bio

Christopher L. Doyle is Partner and Practice Leader of the State & Local Tax Practice Group at Hodgson Russ, LLP in Buffalo, NY. Mr. Doyle has spoken frequently for the Foundation for Accounting Education and at one time was one of the organization’s featured lecturers. He has also made presentations to the Tax Executives Institute, the Committee on State Taxation, the Canadian Association of Importers and Exporters, the Canadian Tax Foundation, and the Council for International Tax Education. In addition to authoring and co-authoring several articles for various accounting and legal journals, Mr. Doyle is contributing editor to New York Tax Highlights and co-author of Business Incentives Guide (New York State Chapter). He is past chair, Taxation Committee of the Bar Association of Erie County and past co-chair, Buffalo Institute on Taxation. Mr. Doyle earned his B.A. from Bowdoin College; and his J.D. from SUNY Buffalo Law School. Mr. Doyle is an expert contributor to Allocation and Apportionment on Checkpoint Catalyst.

John O. Everett, Ph.D., C.P.A.

Virginia Commonwealth University

Full bio

John is Professor of Accounting at Virginia Commonwealth University in Richmond, VA. John, who earned his doctorate at Oklahoma State University, has authored or coauthored numerous articles in academic and professional journals. He is the coauthor of several textbooks, including TaxPoint, the first interactive tax textbook on the Web. John is a former Treasury agent and has served as a speaker and instructor for numerous professional education programs, including the national training courses of Ernst & Young and McGladrey & Pullen. He received the 2004 Outstanding Service Award from the American Taxation Association, and shared the AIC.P.A. Tax Article of the Year Award in 2002 with Cherie O’Neil-Hennig and once again in 2005 with Debra Grace. John is also the coauthor of Schedule M-3: A Practical Guide to Compliance, coauthored with Cherie O’Neil-Hennig and William Raabe. In August, 2007, John received the E&Y/Ray M. Sommerfeld/ATA Outstanding Tax Educator Award, a lifetime achievement award, at the National Meeting of the American Taxation Association in Chicago. John, Cherie O’Neil-Hennig, and Nancy Nichols recently completed the third edition of the graduate text Contemporary Tax Practice: Research, Planning and Strategies. John is an expert contributor to Attribution Rules on Checkpoint Catalyst.

Charity Babington Falls, J.D., LL.M.

Full bio

Charity is a former Editor/Author for Thomson Reuters, Checkpoint Catalyst. Her professional experience includes M&A and other business transactions, compliance advisory services, and handling tax controversies with federal, state, and local tax authorities. Charity has served as a law clerk to a Chief U.S. District Court judge, practiced law in private practice, and served as in-house tax counsel for large U.S. corporations. Charity completed her B.A. at the University of North Carolina at Charlotte, and her J.D. and LL.M. in Taxation at the University of San Diego School of Law.

Adam S. Feuerstein, J.D., M.P.P.

PricewaterhouseCoopers, LLP

Full bio

Adam is the National Real Estate Tax Technical Leader at PricewaterhouseCoopers, LLP Adam brings his experience, passion (yes, passion) for tax to help clients see the big picture from a tax perspective, while at the same time keeping an eye on the important details necessary to achieve the client’s particular objectives. Adam has worked on many REIT M&A transactions, conversions, PropCo/OpCo structures and IPOs and regularly works with REIT clients to address their day-to-day tax matters. Adam also regularly advises sponsors of, and investors in, real estate funds on a wide range of formation and investment matters. Adam not only has a passion for tax and providing assistance to clients but also enjoys mentoring younger tax professionals. Adam graduated from Harvard Law School, cum laude, has a Masters in Public Policy from Harvard University’s John F. Kennedy School of Government and received his B.S. with honors from Cornell University. Adam is the co-author of Real Estate Investment Trusts on Checkpoint Catalyst.

Stephanie Lipinski Galland, J.D.

Williams Mullen

Full bio

Stephanie Lipinski Galland is a Partner in the Washington, D.C. office of Williams Mullen. Ms. Lipinski Galland has extensive legal experience in state and local taxation with an emphasis on representation before state and local taxing authorities in income tax, franchise tax, sales tax, use tax, and unclaimed property controversies. She earned her B.A. from Christopher Newport University and her J.D. from the College of William & Mary. Ms. Lipinski Galland is the author of Unclaimed Property on Checkpoint Catalyst.

Ryan P. Giolitto, C.P.A., CFP, MST

Foley & Giolitto C.P.A., PLLC

Full bio

Ryan is lead tax partner of Foley & Giolitto C.P.A., PLLC, a Scottsdale tax consulting firm specializing in providing high net worth individuals and small businesses with tax minimization strategies. Ryan has advised both small and large companies on issues such as mergers and acquisitions, state tax planning, and entity structuring. He has worked with several of Chicago’s elite C.P.A. firms for more than a decade. Ryan holds both a bachelor’s degree in Accounting and a master’s degree in Taxation from the University of Illinois at Urbana-Champaign. Ryan is also a Certified Financial Planner (CFP) and helps individual taxpayers optimize their personal financial plans. Ryan is an expert contributor to Composite Tax Returns on Checkpoint Catalyst.

Mark A. Golub, J.D., LL.M.

Full bio

Mark is an attorney and a freelance writer/editor. Mark has over 24 years of experience advising clients large and small; he also teaches, writes, and speaks on various tax topics, including mergers and acquisitions, sales and exchanges of property, taxation of financing and investment instruments, debt-equity analysis, and taxation of affiliated groups, domestic and multinational. Mark has taught at Northwestern University School of Law’s Graduate Tax Program, Chicago Bar Association, and private seminars, and he has spoken at American Bar Association Tax Section meetings around the U.S. Mark received his B.A. in International Relations from Lake Forest College, his J.D. from IIT/Chicago Kent College of Law, and his LL.M. (Taxation) from the University of Houston Law Center. Mark is the author of Sales and Exchanges: Basic Principles, and an expert contributor to Corporate Separations & Divisions: General Principles on Checkpoint Catalyst.

Megan J. Grandinetti, J.D.

Full bio

Megan is a former Editor/Author for Thomson Reuters, Checkpoint Catalyst. Megan has experience in a wide range of domestic and international federal income tax matters, including cross-border mergers and acquisitions, joint ventures, and tax issues arising in bankruptcy. Megan received a B.A. from Pennsylvania State University and a J.D. from Seton Hall University School of Law.

Daniel A. Greenhagen, J.D., LL.M.

CliftonLarsonAllen, LLP

Full bio

Daniel is a Tax Manager in the Federal Tax Resource Group of CliftonLarsonAllen LLP in Minneapolis, MN. Daniel has extensive experience in federal tax matters, including the research tax credit, cost segregation, depreciation, and the repair regulations. Before joining CliftonLarsonAllen, Daniel was a member of the national tax research credit services group of a “Big 4” accounting firm in Washington, D.C. Daniel received his B.S. from Marquette University, magna cum laude, his J.D. from the University of Wisconsin Law School, magna cum laude, and his LL.M. from the Georgetown University Law Center, with distinction. Daniel is the author of several topics on Checkpoint Catalyst.

John Harrington, J.D.

Dentons

Full bio

John is a Partner in Dentons and advises clients on inbound and outbound transactional and compliance issues; international tax legislative, regulatory and treaty matters; and a variety of domestic tax issues. John has extensive experience in dealing with the foreign tax credit, subpart F and cross-border activities of companies and individuals, and with other international tax issues. Prior to joining Dentons, John served as international tax counsel for the Department of Treasury. At the Treasury Department, he worked closely with the IRS in developing regulations and other administrative guidance. Before joining the Treasury Department, John was a tax counsel on the Committee on Ways and Means. On the committee staff, he was responsible for international, pass-through entities, financial institutions and products, real estate, environment, energy and other tax issues. John is a frequent speaker and panelist at tax conferences, and he regularly publishes (and is quoted in) articles on tax matters. John earned his B.S. from the University of Florida and his J.D. from Columbia Law School. John is an expert contributor to Section 351 Exchanges Involving Foreign Persons on Checkpoint Catalyst.

Cherie Hennig, B.S., MBA, Ph.D.

Full bio

Cherie Hennig is the author of the treatise, Contemporary Tax Practice, 3rd Edition, and numerous articles on tax compliance and planning that have appeared in The Tax Adviser, Tax Notes, TAXES—The Tax Magazine, The Journal of Taxation and NATP TaxPro Journal. Dr. Hennig began her career as an IRS Revenue Agent in Denver, CO. She received her B.S., MBA, and Ph.D. degrees in accounting from the University of Colorado. She has taught undergraduate and graduate tax courses at Wake Forest University, the University of North Carolina, Wilmington, Florida International University, Colorado State University, the University of South Florida, and Virginia Tech. She received the American Taxation Association’s 2007 Outstanding Service Award. She has served on the Tax Executive Committee of the American Institute of Certified Public Accountants and on the Editorial Board of the ATA Journal of Legal Tax Research. Dr. Hennig is the author of S Corporations: Basic Principles for Checkpoint Catalyst.

Sarah Horn, J.D.

Thomson Reuters, Checkpoint Catalyst

Full bio

Sarah Horn is an Editor/Author for Checkpoint Catalyst. Before joining Thomson Reuters, Sarah was a Tax Attorney at ExxonMobil, where her work included a variety of state and federal tax matters. Sarah is a graduate of Southern Methodist University and received both her Master of Accounting and J.D. from The Ohio State University. Sarah is admitted to the State Bar of Texas.

Alison Jaffee, C.P.A.

Thomson Reuters, Checkpoint Catalyst

Full bio

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.

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

Full bio

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

Full bio

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.

Full bio

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.

Steptoe & Johnson LLP

Full bio

Robert is a Partner in the Tax Group of Steptoe & Johnson LLP, where he represents taxpayers in complex tax controversies at the administrative level and in court. Before joining Steptoe, Robert served as Senior Litigation Counsel at the U.S. Department of Justice, Tax Division, where he litigated several high-profile civil tax cases involving listed transactions and other reportable transactions. 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

Full bio

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

Full bio

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.

David H. Leavitt, J.D., LL.M.

PricewaterhouseCoopers, LLP

Full bio

David is a Tax Principal in PwC’s New York Real Estate practice. David is one of the technical leaders of PwC’s national real estate practice. He serves clients in the financial services industry on a wide range of tax matters, including structuring real estate, venture capital, and private equity funds on behalf of fund sponsors, and structuring investments in such funds in a tax-efficient manner for taxable, US tax-exempt, non-US governmental, and other non-US investors. David advises investors and investment sponsors on inbound investments from outside of the United States, and his experience also includes the following: structuring direct and joint venture real estate investments, including advising on matters relating to partnerships and REITs, the Foreign Investment in Real Property Tax Act, non-US government investors eligible for Section 892 of the Internal Revenue Code (sovereign wealth funds), entity classification of non-US entities for US income tax purposes, and eligibility for benefits under US income tax treaties. David holds a J.D. from Chicago-Kent College of Law and an L.L.M. (Master of Laws) 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

Full bio

Isaac lectures on tax law at the University of Denver’s Graduate Tax Program. He teaches Consolidated Income Tax Returns, Taxation of Natural Resources, Fiduciary Income Tax, and Civil & Criminal 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 on Checkpoint Catalyst.

Gwenn Lukas, J.D., LL.M.

Thomson Reuters, Checkpoint Catalyst

Full bio

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.

Elliott Manning, J.D.

University of Miami School of Law

Full bio

Elliott Manning is Professor of Law and Dean’s Distinguished Scholar for the Profession at the University of Miami School of Law. Professor Manning teaches courses in taxation, business planning, closely held businesses, and mergers and acquisition. He is the former Director (1982-92) and Interim Director (1998-2000), of the Graduate Program in Taxation and the Graduate Program in Real Property Development (1986-92). Prior to joining the faculty at the University of Miami School of Law, Professor Manning was an associate (1958-67) and partner (1968-87) in the New York law firm of Cleary, Gottlieb, Steen & Hamilton. He was also practice consultant (1985-2001) for the Miami law firm of Thomson Muraro Razook & Hart P.A. Professor Manning is a member of the American Law Institute, a fellow of the American College of Tax Counsel and of the American Bar Association and its Tax and Business Law sections. He has published several articles and co-authored multiple volumes dealing with partnership taxation and other tax subjects. He is a member of the Florida bar and its tax, business law and real property probate and trust law sections; he also has been admitted to the bars in New York and Georgia. Professor Manning earned his A.B. from Columbia College; and his J.D. from Harvard Law School. Professor Manning is an expert contributor to several topics on Checkpoint Catalyst.

Carla Martin, J.D., LL.M.

Thomson Reuters, Checkpoint Catalyst

Full bio

Carla is a Senior Editor/Author for Checkpoint Catalyst. Carla specializes in the federal income taxation of real estate transactions. Carla completed her B.A. at Vanderbilt University, her J.D. at Tulane University Law School, and her LL.M. in Taxation at the University of Florida. Carla contributed to several topics on Checkpoint Catalyst.

Ellen McCabe, C.P.A.

CliftonLarsonAllen, LLP

Full bio

Ellen McCabe is Principal and National Leader, State and Local Tax at CliftonLarsonAllen, LLP in Minneapolis, MN. Ellen works across all of the firm’s industry lines, helping clients maximize tax advantages, minimize tax exposure, and stay compliant within single or multi-state filings. She has more than 25 years of professional experience in the government, private sector, and public accounting. Prior to joining CliftonLarsonAllen, Ellen led the SALT practice for Ernst & Young’s Cleveland-area location. She has assisted clients with legal entity restructurings, due diligence, nexus reviews, voluntary compliance, audit resolution, business registrations, and tax compliance. Ellen is a member of the Ohio Society of Public Accountants (OSCPA) and the American Institute of Certified Public Accountants (AICPA). She earned her Bachelor’s degree from Indiana University of Pennsylvania and her LL.M in Taxation from Robert Morris University. Ellen is an expert contributor to Business Income vs. Non-Business Income on Checkpoint Catalyst.

Michael McCullough, C.P.A.

TSYS

Full bio

Michael McCullough is a corporate tax analyst at TSYS, a global payments provider. A certified public accountant and a former compliance auditor for the Georgia Department of Revenue, Michael is an expert in indirect tax, tax research and data analysis. He has worked closely with businesses in the hospitality, manufacturing, telecommunications, technology, warehousing and transportation service sectors. Michael earned his B.B.A. from the J. Mack Robinson College of Business Administration at Georgia State University and a certificate in Advanced Data Analysis from the Professional Development Institute at the University of North Texas. Michael is also a member of the Georgia Society of CPAs. Michael is the author of Washington Business & Occupations Tax on Checkpoint Catalyst.

Chris Migliaccio, J.D.

Thomson Reuters, Checkpoint Catalyst

Full bio

Chris Migliaccio is an Editor/Author for Checkpoint Catalyst. Chris worked at several large accounting firms and law firms, where he focused on cross-border transactions for both private equity firms and multinational corporations, business restructurings, and complex compliance issues. Chris has a B.A. from Haverford College (Phi Beta Kappa) and a J.D. from the Benjamin N. Cardozo School of Law at Yeshiva University (Magna Cum Laude).

Marcus Mims, C.P.A.

CliftonLarsenAllen, LLP

Full bio

Marcus Mims is a principal in CliftonLarsonAllen’s state and local tax practice in Albuquerque, NM. Marcus has over 25 years of government, public and private experience. Prior to joining CliftonLarsonAllen, LLP, Marcus worked for KPMG, LLP and Grant Thornton, LLP where he served as both firms’ New Mexico State and Local Tax Practice leader. Marcus has developed technical expertise and experience with multi-state sales and use tax, multi-state income and franchise tax, legal entity restructurings, due diligence, nexus reviews and voluntary disclosures. Marcus holds a bachelor’s degree in accounting from New Mexico State University and is a member of the New Mexico Society of CPAs (NMSCPA) and the American Institute of Certified Public Accountants (AICPA). Marcus is an expert contributor to Sales & Use: Drop Shipments on Checkpoint Catalyst.

Shilpa Mirchandani, J.D., LL.M.

Full bio

Shilpa is a former Editor/Author for Thomson Reuters, Checkpoint Catalyst. Shilpa has experience in federal income taxation of cross-border mergers and acquisitions, including diligence, planning, and structuring. Shilpa received her J.D. and LL.M. in Taxation from the University of Florida, Levin College of Law.

Andrew Mitchel, J.D., LL.M.

Full bio

Andrew Mitchel is an international tax attorney with over 25 years of tax experience. He advises businesses and individuals on a wide variety of cross-border transactions. He was formerly a Senior Manager of International Tax Planning at PepsiCo, Inc., where he provided tax advice on cross-border acquisitions, divestitures, and restructurings. Andrew received his LL.M. in Taxation from New York University and his J.D. from the University of Connecticut School of Law. He is a member of the International Fiscal Association, the Connecticut Bar Association, and the Connecticut Society of Certified Public Accountants. Additionally, Andrew is an Adjunct Professor of Law at Quinnipiac University School of Law where he teaches International Tax. Attorney Mitchel has contributed several tax charts to multiple Checkpoint Catalyst topics.

Sean M. Mitts, J.D.

Thomson Reuters, Checkpoint Catalyst

Full bio

Sean is a Senior Editor/Author for Checkpoint Catalyst. Before joining Thomson Reuters, Sean was tax counsel at a large law firm, a director at a Big-4 accounting firm, and in-house tax director for a multinational organization. Sean has extensive experience in a wide range of tax matters, including mergers and acquisitions, international financings and acquisitions, partnerships and joint ventures, and other commercial transactions. Sean received his B.A. from Pomona College and his J.D. from University of California Los Angeles.

Maureen R. Monaghan, J.D., LL.M.

Full bio

Maureen Monaghan is a former Editor/Author for Thomson Reuters, Checkpoint Catalyst. She has 13 years’ experience as a practicing attorney in New York, primarily in the state and local tax area. Prior to joining Thomson Reuters, Maureen was a senior associate in the State and Local Tax Group of Alston & Bird LLP where she focused on litigation matters involving corporate income, franchise and sales/use taxes and a senior associate in the Business Litigation Practice Group of Hodgson Russ LLP where she counseled clients under state and federal criminal tax investigation. Maureen’s work also included providing multistate tax planning advice regarding minimizing tax exposure and litigation risks with respect to the implementation of corporate restructurings, general business operations, acquisitions, dispositions, and restructures, including income tax, franchise tax, sales/use tax, premium and self-procurement taxes, and other state and local taxes, as well as unclaimed property issues. Maureen is a graduate of Fordham University School of Law and received an LL.M in taxation from New York University School of Law. Maureen authored and contributed to several topics on Checkpoint Catalyst.

Timothy P. Noonan, J.D.

Hodgson Russ, LLP

Full bio

Timothy P. Noonan is a Partner in the New York offices of Hodgson Russ, LLP. In addition to being a frequent speaker on New York State and multistate tax matters, Mr. Noonan is the author of a regular column in State Tax Notes called “Noonan’s Notes,” and a co-author of New York Sales Tax Answer Book and New York Residency and Allocation Audit Handbook. He is one of the top practitioners in the New York residency area and has also handled some of the most high-profile residency cases in New York over the past decade, including a significant 2014 victory in New York’s highest court. He also received the 2004 Burton Award for excellence in legal achievement for his co-authorship of “Executive Compensation and Employer Withholding,” Journal of Multistate Taxation, August 2003. Also, as special legal advisor to a company called MONAEO, Mr. Noonan assisted in the creation of a GPS-powered smartphone app that helps taxpayers track their time for tax purposes. Mr. Noonan is an expert contributor to Allocation and Apportionment on Checkpoint Catalyst.

Charles E. Olson, J.D., DPhil.

Winston & Strawn, LLP

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Charles is Of Counsel in the tax practice of Winston & Strawn LLP in San Francisco, where he focuses his practice on the resolution of tax controversies through negotiation and litigation. His clients include Fortune 500 and similar companies in a wide range of industries. He obtained his J.D. from New York University in 2003. Prior to attending law school, he obtained a doctorate in philosophical logic from Oxford University, and was a lecturer in logic at Oxford. He did his undergraduate studies at U.C. Berkeley. Charles is an expert contributor to Entity Classification/Disregarded Entities on Checkpoint Catalyst.

John O’Mahoney, J.D.

CliftonLarsonAllen, LLP

Full bio

John is a member in the National Tax Resources Group at CliftonLarsonAllen LLP in Minneapolis, MN.. John practices exclusively in tax and has specific expertise in the area of cost recovery. John is the author of Intangibles: Amortization and Other Cost Recovery Methods on Checkpoint Catalyst.

Emily Porter, J.D.

Thomson Reuters, Checkpoint Catalyst

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Emily Porter is an Editor/Author for Checkpoint Catalyst. Emily has worked at international law firms and at a Big 4 accounting firm. She earned her J.D. at Duke University’s School of Law, and graduated summa cum laude from St. Mary’s College of Maryland with a B.A. in both economics and political science..

Jeffrey N. Pretsfelder, J.D., C.P.A.

Thomson Reuters, Checkpoint Catalyst

Full bio

Jeffrey is a Managing Editor at Thomson Reuters Tax & Accounting. He holds an M.S. in Taxation from Drexel University and a J.D degree from New York Law School. He has practiced in the field of taxation for over 35 years, including positions with Big 4 accounting firms and 19 years in solo practice.

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

CliftonLarsonAllen, LLP

Full bio

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

Full bio

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

Full bio

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.

Leah Samit Robinson, J.D., LL.M.

Sutherland Asbill & Brennan, LLP

Full bio

Leah Samit Robinson is a partner in the New York office of Sutherland Asbill & Brennan LLP where she advises public and private corporations on state and local tax planning, policy, controversy and litigation. 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

Full bio

Karen is an Editor/Author for Checkpoint Catalyst. 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. from The University of Texas School of Law, and LL.M. in Taxation from New York University School of Law.

Arthur R. Rosen, J.D.

McDermott Will & Emery LLP

Full bio

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.

Daniel T. Schibley, J.D.

Full bio

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.

Michael L. Siegel, M.A., J.D.

Thomson Reuters, Checkpoint Catalyst

Full bio

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.

Richard H. Sternberg, J.D., LL.M.

Thomson Reuters, Checkpoint Catalyst

Full bio

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

Full bio

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.

John A. Swain, J.D.

University of Arizona James E. Rogers College of Law

Full bio

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

Full bio

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.

Hogan Lovells, LLP

Full bio

Shawna Tunnell is a partner at Hogan Lovells US 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.

Scott E. Weiner, J.D.

Thomson Reuters, Checkpoint Catalyst

Full bio

Scott is a Senior Editor/Author for Checkpoint Catalyst, and he has more than 30 years of experience in tax publishing. Scott holds a J.D. from Harvard Law School and is a member of the New York bar.

James W. Wilson, J.D., LL.M.

Full bio

James M. Wilson is an attorney with over 20 years of experience in a variety of practice areas including antitrust, bankruptcy, corporate, environmental, securities, and tax matters. He received his B.A. from Georgia State University, his J.D. from the University of Georgia, and his LL.M. in Taxation from New York University. Mr. Wilson is admitted in Georgia and New York. James is an expert contributor to Taxable Asset Acquisitions on Checkpoint Catalyst.

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