25TH ANNUAL
PHILADELPHIA TAX
CONFERENCE
UNION LEAGUE OF PHILADELPHIA • PHILADELPHIA, PA
NOVEMBER 5-6, 2014
CONFERENCE PROGRAM
CONFERENCE ORGANIZERS
The Philadelphia Tax Conference (PTC) is a 25-year old section 501(c)(3) organization
established to foster education and to heighten awareness of fair and appropriate tax policy.
PTC actively seeks members of the tax community to join its advisory board to help support its
mission. For more information, please contact Joan Arnold at [email protected].
American Bar Association Section of Taxation
1050 Connecticut Avenue, NW, Suite 400, Washington, DC 20036
Phone: (202) 662-8670 Website: www.americanbar.org/tax
As the national representative of the legal profession, the mission of the ABA Section of
Taxation is to serve our members and the public by providing education about taxes and tax
systems, and by providing leadership to support the development of an equitable, efficient and
workable tax system.
The Section of Taxation provides education and analysis on the latest administrative, judicial
and legislative developments concerning federal, state and international taxes. Its publications,
continuing legal education programs and expert advice help you understand the constantly
changing landscape of tax law. To learn more and join the Section of Taxation, please visit:
www.americanbar.org/join.
CONFERENCE ADVISORY BOARD
Alice G. Abreu, Temple University Beasley School of Law, Philadelphia, PA
Joan C. Arnold, Pepper Hamilton LLP, Philadelphia, PA
Jerald David August, Fox Rothschild LLP, West Palm Beach, FL
Laurence R. Cusack, KPMG LLP, Philadelphia, PA
Joseph R. DeSanto, Toll Brothers, Inc., Horsham, PA
Mary Ann Di Maio, Day & Zimmermann, Philadelphia, PA
Tom Donnelly, Comcast Corporation, Philadelphia, PA
Charles (Chip) Ellis, Hay Group, Philadelphia, PA
Neil Feinstein, Deloitte Tax LLP, Philadelphia, PA
Cynthia S. Frank, CIGNA, Philadelphia, PA
Kathleen M. Fratantoni, CBIZ MHM, LLC, Plymouth Meeting, PA
Beth Galvin, EY, Philadelphia, PA
Martin A. Goldman, VWR International LLC, Radnor, PA
Paul A. Gordon, Morgan Lewis & Bockius LLP, Philadelphia, PA
Steven A. Heffernen, PwC, Philadelphia, PA
Wendi L. Kotzen, Ballard Spahr LLP, Philadelphia, PA
Hope P. Krebs, Duane Morris LLP, Philadelphia, PA
Joyce M. Lunney, Tax Director on Call, LLC, Philadelphia, PA
William Marx, Jr., Grant Thornton LLP, Philadelphia, PA
Kelley Cooper Miller, Reed Smith LLP, Philadelphia, PA
Douglas W. Nakajima, Smart Devine, Philadelphia, PA
Christine A. Reuther, McCausland Keen & Buckman, Radnor, PA
David Shapiro, Saul Ewing LLP, Philadelphia, PA
David Shechtman, Drinker Biddle & Reath LLP, Philadelphia, PA
John P. Young, ACE Group, Philadelphia, PA
2
25th Annual Philadelphia Tax Conference • November 5-6, 2014
GENERAL INFORMATION
VENUE
Union League of Philadelphia
140 South Broad Street, Philadelphia, PA 19102-3003
Phone: (215) 563-6500 Website: www.unionleague.org/
REGISTRATION
Registration will be available at the Union League of Philadelphia at 7:15 a.m. on Wednesday,
November 5 and Thursday, November 6. All individuals attending any part of the Conference
must register and pay the registration fee. Payment may be made by check or credit card. Visa,
MasterCard, and American Express are accepted.
CONFERENCE MATERIALS
Materials for the Conference are available at the following website:
www.americanbar.org/groups/taxation/events_cle/meeting_materials/14ptc_materials.html
CLE CREDIT
The ABA directly applies for and ordinarily receives CLE credit for ABA programs in AK, AL, AR,
AZ, CA, CO, DE, GA, GU, HI, IA, IL, IN, KS, KY, LA, MN, MS, MO, MT, NM, NV, NY, NC, ND,
OH, OK, OR, PA, SC, TN, TX, UT, VT, VA, VI, WA, WI, and WV. These states sometimes do not
approve a program for credit before the program occurs. This course is expected to qualify for
13.5 CLE credit hours (including 1.0 ethics hours) in 60-minute states, and 16.2 credit hours
(including 1.2 ethics hours) in 50-minute states. This transitional program is approved for both
newly admitted and experienced attorneys in NY. For more information about CLE accreditation
in your state, visit www.americanbar.org/cle/mandatory_cle.html or email
[email protected].
CPE CREDIT
The American Bar Association is registered with the National Association of State Boards
of Accountancy (NASBA) as a sponsor of continuing professional education on the National
Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance
of individual courses for CPE credit. Complaints regarding registered sponsors may be
submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
ABA OPEN MEETINGS POLICY
In accordance with the ABA Open Meetings Policy, all ABA programs are open to the media
unless they are to conduct business sessions of a confidential nature. The Association
encourages media coverage of its activities. If you have questions about this policy, please
contact the Tax Section at (202) 662-8670.
CONTENT DISCLAIMER
All meeting content, including live, recorded, and written presentations, represents the
opinions of the authors and speakers and should not be construed to be those of either the
American Bar Association or Section of Taxation unless adopted pursuant to the bylaws of
the Association. Nothing contained herein is to be considered as the rendering of legal advice
for specific cases, and readers are responsible for obtaining such advice from their own
legal counsel. This meeting content and any forms and agreements herein are intended for
educational and informational purposes only.
Union League of Philadelphia • Philadelphia, PA
3
DAY 1
Wednesday, November 5
Conference Co-Chairs
Neil Feinstein, Deloitte Tax LLP, Philadelphia, PA
William Marx, Grant Thornton LLP, Philadelphia, PA
John P. Young, ACE Group, Philadelphia, PA
7:15 a.m. – 8:25 a.m.
Lincoln Hall Foyer, Level 2
Registration and Continental Breakfast
8:25 a.m. – 8:30 a.m.
Lincoln Hall, Level 2
Opening Remarks
Conference Co-Chair
John P. Young, ACE Group, Philadelphia, PA
8:30 a.m. – 9:45 a.m.
Lincoln Hall, Level 2
State and Local Tax Update
This presentation will include a review of recent legislative trends and major administrative and
case law developments in Pennsylvania and around the country. Topics are subject to change
based on new developments but may include:
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Expanding notions of nexus
Internet sales and use tax issues
Statutory and regulatory changes affecting income and franchise tax apportionment
Combined reporting developments
Transfer tax and property tax issues in Pennsylvania
Chair
Wendi L. Kotzen, Ballard Spahr LLP, Philadelphia, PA
Speaker
Peter L. Faber, McDermott Will & Emery LLP, New York, NY
9:50 a.m. – 10:50 a.m.
Lincoln Hall, Level 2
Ethical Issues in the Modern Global Tax Practice
In the global economy, tax practice has come under increasing scrutiny. A host of ethical
issues are raised by recent changes in audit procedures and the advent of global audits. This
panel will explore some of these issues, including:
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The new LB&I IDR procedures, especially when relating to cross-border transactions
Coordinated examinations and information exchange between multiple taxing authorities
Privilege, especially in connection with a taxpayer’s “reasonable cause” defense
Chair
David Shapiro, Saul Ewing LLP, Philadelphia, PA
Speakers
Linda Galler, Maurice A. Deane School of Law at Hofstra University, Hempstead, NY
Diane M. Ring, Boston College Law School, Newton Centre, MA
4
25th Annual Philadelphia Tax Conference • November 5-6, 2014
DAY 1
Wednesday, November 5
10:50 a.m. – 11:05 a.m.
Lincoln Hall, Level 2
Networking Break
11:05 a.m. – 12:35 p.m.
Lincoln Hall, Level 2
Corporate Tax Update
This panel will cover recent corporate tax developments, including new regulations, rulings and
cases, as well as planning considerations. Specific topics may include, but are not limited to:
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Section 362(e) regulations
Section 382 regulations
Guidance regarding spin-offs and other reorganizations
Chair
Steven A. Heffernen, PwC, Philadelphia, PA
Speakers
Eric Solomon, EY, Washington, DC
Rose L. Williams, EY, Washington, DC
12:35 p.m. – 2:15 p.m.
Meade Room, Level 1
Luncheon with Keynote Speaker
Introduction
Alice G. Abreu, Temple University Beasley School of Law, Philadelphia, PA
Speaker
Gilbert S. Rothenberg, Chief, Appellate Section, Tax Division, Department of Justice,
Washington, DC
2:15 p.m. – 3:30 p.m.
Lincoln Hall, Level 2
What’s Keeping Tax Directors Up at Night? Key Issues and Concerns
This panel concentrates on insomnia-inducing issues that Tax Directors routinely face
including, but not limited to, financial statement disclosure of tax positions, managing senior
management expectations in the face of tax uncertainty, tax reform, OECD BEPS project and
global competitiveness, federal and state audit activity, and managing increased compliance
burdens and workloads with limited resources.
Chair
John P. Young, ACE Group, Philadelphia, PA
Speakers
Madeleine Barber, Tyco, Princeton, NJ
Steven J. Brash, MetLife, Inc., New York, NY
Hal Hicks, Skadden, Arps, Slate, Meagher & Flom LLP, Washington, DC
Harris M. Horowitz, BlackRock, Inc., New York, NY
Scott Reents, AbbVie, Inc., Chicago, IL
Union League of Philadelphia • Philadelphia, PA
5
DAY 1
Wednesday, November 5
3:30 p.m. – 3:45 p.m.
Lincoln Hall, Level 2
Networking Break
3:45 p.m. – 5:00 p.m.
Lincoln Hall, Level 2
Employee Benefits – Current Hot Topics in Federal and State Payroll Tax
Audits
This presentation will cover many payroll tax issues, ranging from current compliance, through
audit exposures and refund claims, including:
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Continuing IRS payroll tax audits of myriad cash and noncash fringe benefits provided
both to executives and to traveling workers;
Payroll tax withholding procedural developments, including increased ability to litigate in
Tax Court, and issues relating to the effective date of the 0.9% Additional Medicare Tax;
State payroll tax audits of workers traveling both into and away from various states; and
Pending federal legislation to limit these state payroll audits.
Chair
Charles (Chip) Ellis, Hay Group, Philadelphia, PA
Speaker
Mary B. (Handy) Hevener, Morgan, Lewis & Bockius LLP, Washington, DC
5:00 p.m. – 6:00 p.m.
Lincoln Memorial, Level 2
Networking Cocktail Reception
6
25th Annual Philadelphia Tax Conference • November 5-6, 2014
DAY 2
Thursday, November 6
7:15 a.m. – 7:55 a.m.
Lincoln Hall Foyer, Level 2
Registration and Continental Breakfast
7:55 a.m. – 8:00 a.m.
Lincoln Hall, Level 2
Opening Remarks
Conference Co-Chair
William Marx, Grant Thornton LLP, Philadelphia, PA
8:00 a.m. – 9:15 a.m.
Lincoln Hall, Level 2
What’s Coming Out of Washington Concerning Partnership Taxation?
This panel will focus on recent and anticipated guidance involving partnerships and their
partners, including anticipated/published proposed regulations under sections 707(a)(2)(B),
751(b), and 752, and will discuss the impact of that guidance on transactional planning.
Chair
Neil Feinstein, Deloitte Tax LLP, Philadelphia, PA
Speakers
Ashley Griffith, Deloitte Tax LLP, Boston, MA
H. Grace Kim, Grant Thornton LLP, Washington, DC
Eric Sloan, Deloitte Tax LLP, New York, NY
9:15 a.m. – 10:30 a.m.
Lincoln Hall, Level 2
Hot Topics in Tax Enforcement
This panel will provide practical advice for taxpayers focusing on current tax enforcement
priorities and procedures of the IRS and the Tax Division of the U.S. Department of Justice as
well as strategic options and representation strategies to protect your clients and your practice.
Topics will include managing global audits and controversy issues, working with Appeals
on complex cases, managing the new LB&I IDR enforcement process, IRS Wealth Squad
examinations, and the impact of broader IRS and DOJ enforcement in the business and high
net worth spheres.
Chair
Douglas W. Nakajima, Smart Devine, Philadelphia, PA
Speakers
Caroline D. Ciraolo, Rosenberg Martin Greenberg LLP, Baltimore, MD
Scott D. Michel, Caplin & Drysdale, Washington, DC
Charles P. Rettig, Hochman Salkin Rettig Toscher & Perez PC, Beverly Hills, CA
10:30 a.m. – 10:40 a.m.
Lincoln Hall, Level 2
Networking Break
Union League of Philadelphia • Philadelphia, PA
7
DAY 2
Thursday, November 6
10:40 a.m. – 11:55 a.m.
Lincoln Hall, Level 2
State Tax Implications of Mergers and Acquisitions
With the host of possible international and federal tax implications in the typical merger or
acquisition, it’s little wonder how the equally vast, but yet vitally important, state and local
tax considerations may be overlooked. This panel will discuss the most common state and
local tax issues that tax professionals should focus on when planning for and working through
a merger or acquisition. Topics presented will include states’ taxing authority, separate v.
combined income tax returns, sales and use tax issues common to mergers and acquisitions,
sales of assets, allocation of purchase price, and successor liability.
Chair
Kelley Cooper Miller, Reed Smith LLP, Philadelphia, PA
Speakers
William Backstrom, Jones Walker LLP, New Orleans, LA
Carolynn Iafrate Kranz, Kranz & Associates, Washington, DC
11:55 a.m. – 12:25 p.m.
Meade Room, Level 1
Luncheon
12:25 p.m. – 1:25 p.m.
Meade Room, Level 1
Legislative Update: Viewpoints from the Hill
A discussion on what is likely, possible, or not, in tax reform and other tax legislation in the
near future as well as any recently enacted tax legislation.
Introduction
Joan C. Arnold, Pepper Hamilton LLP, Philadelphia, PA
Keynote Speaker
Harry L. (Hank) Gutman, KPMG LLP, Washington, DC
8
25th Annual Philadelphia Tax Conference • November 5-6, 2014
DAY 2
Thursday, November 6
1:25 p.m. – 2:40 p.m.
Lincoln Hall, Level 2
Update on OECD BEPS Project
This panel will discuss some key developments of the OECD BEPS proposal, and what it might
mean for multinational companies.
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•
•
•
•
Early action: responding to countries’ initial efforts to implement BEPS recommendations
Developing countries’ response to BEPS unilaterally and through the UN tax committee
What is the US government perspective on BEPS?
Transfer pricing and local country reporting requirements - How is that likely to be
adopted and what might that mean for your company?
Transfer pricing aspects of intangibles
Latest developments on Action 6 and Preventing Treaty abuse
Chair
Beth Galvin, EY, Philadelphia, PA
Speakers
Peter Barnes, Caplin & Drysdale, Washington, DC, and Senior Fellow, Duke Center for
International Development, Durham, NC
David Ernick, PwC, Washington, DC
Brett York, Attorney-Advisor, Office of International Tax Counsel, U.S. Department of the
Treasury, Washington, DC
2:40 p.m. – 2:50 p.m.
Lincoln Hall, Level 2
Networking Break
2:50 p.m. – 4:05 p.m.
Lincoln Hall, Level 2
Tax Accounting – Update and Review of Tangible Property Regulations
This panel will review and explore the practical considerations, procedural requirements, and
challenges companies face as they work to comply with the new tangible property regulations,
frequently referred to as the “repair regulations.” Taxpayers are required to comply with these
new rules no later than 2014 and compliance requires review and consideration of a myriad of
issues involving:
•
•
•
When and how the company will comply with guidance
Establishing business procedures for implementation, and
Filing an application with the IRS (Form 3115) to change various methods of accounting,
which may require an income adjustment under Section 481(a)
Chair
William Marx, Grant Thornton LLP, Philadelphia, PA
Speakers
David B. Auclair, Grant Thornton LLP, Washington, DC
Alexa Claybon, Attorney-Advisor, U.S. Department of the Treasury, Washington, DC
Ellen McElroy, Pepper Hamilton LLP, Washington, DC
Union League of Philadelphia • Philadelphia, PA
9
Conference Attendees
as of Oct. 30, 2014
Panel chairs are designated with a double asterisk, speakers with a single asterisk.
Andrew Abrams
Graham Packaging Company
York, PA
Michael Bonini
David’s Bridal, Inc.
Conshohocken, PA
Alice G. Abreu**
Temple University Beasley
School of Law
Philadelphia, PA
Jeffrey Bowley
Blackwood, NJ
John Apadula
Comcast Corporation
Philadelphia, PA
Joan C. Arnold**
Pepper Hamilton LLP
Philadelphia, PA
David B. Auclair*
Grant Thornton LLP
Falls Church, VA
Casey August
Morgan Lewis & Bockius LLP
Philadelphia, PA
Frances Babb
Morgan Lewis & Bockius LLP
Philadelphia, PA
Brian Baccellieri
CliftonLarsonAllen LLP
Plymouth Meeting, PA
William Backstrom*
Jones Walker
New Orleans, LA
Edmonds Bafford
TIG Advisors
New York, NY
Madeleine Barber*
Tyco
Princeton, NJ
Peter Barnes*
Caplin & Drysdale Chtd
Washington, DC
Michael Beck
Grant Thornton LLP
Philadelphia, PA
Julia Bennetsen
CDI Corporation
Philadelphia, PA
10
Steven Brash*
MetLife, Inc.
New York, NY
Elvira Breslin
Madden Breslin
Gettysburg, PA
Ryan Brown
Gerresheimer
Vineland, NJ
Margaret Burow
Tax Analysts
Arlington, VA
Robert Bush
Tax Consulting Solutions, Inc.
Wilmington, DE
Dominic Caglioti
Smart Devine
Philadelphia, PA
Rebecca Carey
EY
Philadelphia, PA
Daniel Carmody
Morgan Lewis & Bockius LLP
Marlton, NJ
Michael Caruso
Campbell Soup Company
Camden, NJ
Frederick Chang
EY
Philadelphia, PA
Nicholas Ciocca
Stephano Slack LLC
Wayne, PA
Caroline Ciraolo*
Rosenberg Martin Greenberg LLP
Baltimore, MD
Alexa Claybon*
U.S. Department of the
Treasury
Washington, DC
Stevie Cline
Orient, OH
Sondra L. Cogan
Comcast Corporation
Philadelphia, PA
Dennis Cohen
Cozen O’Connor
Southampton, PA
Ryan Coleman
Grant Thornton LLP
Philadelphia, PA
Ian Comisky
Blank Rome LLP
Philadelphia, PA
Nicholas Crocetti
CBIZ
Plymouth Meeting, PA
Adam Cupersmith
PwC
Philadelphia, PA
Laurence Cusack
KPMG LLP
Philadelphia, PA
Shannon Dawson
Gordon Fournaris &
Mammarella PA
Wilmington, DE
Mary Desanctis
SunGard Data Systems
Wayne, PA
Joseph Desanto
Toll Brothers, Inc.
Horsham, PA
Matt Devine
Temple University Beasley
School of Law
Philadelphia, PA
Mary Ann Di Maio
Day & Zimmermann
Philadelphia, PA
25th Annual Philadelphia Tax Conference • November 5-6, 2014
Conference Attendees
as of Oct. 30, 2014
Panel chairs are designated with a double asterisk, speakers with a single asterisk.
Joseph Dibianca
Global Tax Management, Inc.
Radnor, PA
Peter Faber*
McDermott Will & Emery LLP
New York, NY
Stuart Gibson
Stuart D. Gibson, Esq.
Reston, VA
Stephen Dibonaventura
Duane Morris LLP
Philadelphia, PA
John Farrell
Comcast Corporation
Philadelphia, PA
Howard Gleit
Howard L Gleit Atty at Law
Philadelphia, PA
Laura Dobson
The Vanguard Group, Inc.
Valley Forge, PA
Bruce Feinstein
ParenteBeard LLC
Wynnewood, PA
Brett Glowacki
PwC
Philadelphia, PA
Julie Donoghue
Delaware Department of
Insurance
Wilmington, DE
Neil Feinstein**
Deloitte Tax LLP
Philadelphia, PA
Neal Glueck
Integra Lifesciences Corporation
Plainsboro, NJ
Andrew Finkle
BDO USA LLP
Newtown, PA
Jay Goldberg
Attorney at Law
Bala Cynwyd, PA
Jonathan Flora
Montgomery McCracken
Walker & Rhoads, LLP
Philadelphia, PA
Martin Goldman
VWR International LLC
Radnor, PA
Ronald Drucker
Drucker & Scaccetti
Philadelphia, PA
Timothy Duffy
Day & Zimmermann
Philadelphia, PA
Katie Duquette
Villanova University School
of Law
Philadelphia, PA
Aaron Edelman
IRS
Philadelphia, PA
Ben Egel
Fordham University School
of Law
New York, NY
Charles (Chip) Ellis**
Hay Group
Philadelphia, PA
Robert Elwood
1940 Act Law Group
Wynnewood, PA
David Ernick*
U.S. Department of the
Treasury
Washington, DC
Allen Ezard
Zausner Foods Corp.
New Holland, PA
Mark Franz
Integra Lifesciences Corporation
Plainsboro, NJ
Kathleen Fratantoni
CBIZ
Plymouth Meeting, PA
Randel Friedman
PwC
Philadelphia, PA
Christine Funkhouser
Global Tax Management, Inc.
Radnor, PA
Linda Galler*
Hofstra University Deane
School of Law
Hempstead, NY
Beth Galvin**
EY
Philadelphia, PA
Nina Garonski
Berwind Corporation
Philadelphia, PA
Brad George
PwC
Philadelphia, PA
Union League of Philadelphia • Philadelphia, PA
Jared Gordon
Deloitte Tax LLP
Philadelphia, PA
Paul Gordon
Morgan Lewis & Bockius LLP
Philadelphia, PA
Steven Greene
WeiserMazars LLP
Philadelphia, PA
Ashley Griffith*
Deloitte Tax LLP
Boston, MA
Harry L. (Hank) Gutman*
KPMG LLP
Washington, DC
B Haas
Exelon Corporation
Oreland, PA
Tina Habecker
Comcast Corporation
Philadelphia, PA
Bryan Hampel
Cozen O’Connor
Philadelphia, PA
11
Conference Attendees
as of Oct. 30, 2014
Panel chairs are designated with a double asterisk, speakers with a single asterisk.
James Hanna
Smart Devine
Philadelphia, PA
William Hussey
White and Williams LLP
Philadelphia, PA
Cecile Kohrs
TIG Advisors
New York, NY
Lizbeth Harding
VWR International LLC
Radnor, PA
Carolyn Iafrate Kranz*
Kranz & Associates PLLC
Washington, DC
Seth Komitzky
KPMG LLP
Philadelphia, PA
Melissa Haskin
PwC
Philadelphia, PA
Mark Ierardi
KPMG LLP
Philadelphia, PA
Gerald Kosyla
Parkway Corporation
Philadelphia, PA
Joseph Hayes
Offit Kurman, P.A.
Philadelphia, PA
Susan Jacobson
Pine Hill Group
Philadelphia, PA
Wendi L. Kotzen**
Ballard Spahr LLP
Philadelphia, PA
Steven A. Heffernen**
PwC
Philadelphia, PA
Grace Ji
WeiserMazars LLP
Philadelphia, PA
Hope P. Krebs
Duane Morris LLP
Philadelphia, PA
Mary B. (Handy) Hevener*
Morgan Lewis & Bockius LLP
Washington, DC
Christina Kalogeropoulou
Philadelphia, PA
Jan Kumor
Integra Lifesciences Corporation
Plainsboro, NJ
Hal Hicks*
Skadden, Arps, Slate,
Meagher & Flom LLP
Washington, DC
Stephen Hodge
PwC
Philadelphia, PA
Jeff Holland
CSS Industries, Inc.
Philadelphia, PA
Michael Holtz
David’s Bridal, Inc.
Conshohocken, PA
Meredith Horishny
Buzzi Unicem USA
Bethlehem, PA
Harris M. Horowitz*
BlackRock, Inc.
New York, NY
Kimberly Houston
PwC
Philadelphia, PA
Christine Huebner
EY
Philadelphia, PA
12
Howard Karel
EY
Devon, PA
Brian Katz
PwC
Philadelphia, PA
Todd Kellert
EY
Philadelphia, PA
H. Grace Kim*
Grant Thornton LLP
Washington, DC
Jihyun Kim
Harvard Law School
Cambridge, MA
David Klausman
TaxTalent
Glen Gardner, NJ
Robert Jean Kloprogge
Stibbe
New York, NY
Katherine Knee
Deloitte Tax LLP
Newtown Square, PA
Nicole Koch
Langhorne, PA
Timothy Leska
Pepper Hamilton LLP
Philadelphia, PA
John Link
Crown Holdings, Inc.
Philadelphia, PA
Ilya Lipin
PwC
Philadelphia, PA
Ian Liskay
EY
Philadelphia, PA
Edward Liva
KPMG LLP
New York, NY
Jeffrey Malo
WTP Advisors
White Plains, NY
James Malone
Malone LLC
Philadelphia, PA
Nancy Manzano
Vertex, Inc.
Berwyn, PA
Frank Marano, Jr.
Northampton, PA
25th Annual Philadelphia Tax Conference • November 5-6, 2014
Conference Attendees
as of Oct. 30, 2014
Panel chairs are designated with a double asterisk, speakers with a single asterisk.
Theodore Marasciulo
Offit Kurman, P.A.
Philadelphia, PA
Kelley Cooper Miller**
Reed Smith LLP
Philadelphia, PA
Jennifer Price
Comcast Corporation
Philadelphia, PA
William Marx**
Grant Thornton LLP
Philadelphia, PA
Darren Mills
Fanwood, NJ
Scott Reents*
AbbVie, Inc.
Chicago, IL
Marc Maser
McCausland Keen &
Buckman
Radnor, PA
Charles Masterson
KPMG LLP
Pittsburgh, PA
Dave Maturo
Grant Thornton LLP
Philadelphia, PA
Drew Morris
Nachmias Morris & Alt PC
Riverton, NJ
Harry Murphy
Kreischer Miller
Horsham, PA
Douglas W. Nakajima**
Smart Devine
Philadelphia, PA
Morgan Maxwell, III
Southeastern, PA
Honore Ndondjie
Thomas M. Cooley Law
School
Pontiac, MI
Jared Mayer
PwC
Philadelphia, PA
Kyle Nelson
EY
Philadelphia, PA
Ellen McElroy*
Pepper Hamilton LLP
Washington, DC
Oanh Nguyen
Philadelphia, PA
Thomas McGlone
Smart Devine
Philadelphia, PA
Laurianne Nolan
StoneMor Partners, L.P.
Mullica Hill, NJ
Michael McGrath
Gardner Denver, Inc.
Wayne, NJ
Michael Oravitz
Villanova University School
of Law
Philadelphia, PA
Claire McMillan
Kirkwood, PA
Sylvia Perez
Miami, FL
Matthew Melinson
Grant Thornton LLP
Philadelphia, PA
Lisa Petkun
Pepper Hamilton LLP
Philadelphia, PA
Robert Melnick
PwC
Philadelphia, PA
Grant Petrosyan
Fort Lee, NJ
Judith Mester
Deloitte Tax LLP
Philadelphia, PA
Scott Michel*
Caplin & Drysdale Chtd
Washington, DC
Jeffrey Pevar
Solvay
Holland, PA
Philip Poche
Susquehanna International
Group, LLP
Bala Cynwyd, PA
Union League of Philadelphia • Philadelphia, PA
Adam Reid
Temple University Beasley
School of Law
Philadelphia, PA
Charles Rettig*
Hochman Salkin Rettig
Toscher & Perez PC
Beverly Hills, CA
Christine Reuther
McCausland Keen &
Buckman
Radnor, PA
Michael Riccio
IRS
Philadelphia, PA
Diane M. Ring*
Boston College Law School
Newton Centre, MA
Scott Robins
Grant Thornton LLP
Haddon Heights, NJ
Andrew Roesch
Campbell Soup Company
Camden, NJ
Gilbert S. Rothenberg*
U.S. Department of Justice
Washington, DC
Kenneth Rubin
Temple University Beasley
School of Law
Philadelphia, PA
James Saile
Grant Thornton LLP
Philadelphia, PA
Chris Sanchirico
University of Pennsylvania
Law School
Philadelphia, PA
13
Conference Attendees
as of Oct. 30, 2014
Panel chairs are designated with a double asterisk, speakers with a single asterisk.
Erin Schatzle
Weisermazars, LLP
Fort Washington, PA
Nicholas Stratis
PwC
Philadelphia, PA
Aiko Whiting
Day & Zimmermann
Philadelphia, PA
Amanee Scott-Stephan
Comcast Corporation
Philadelphia, PA
Francis Sudell
Huntingdon Valley, PA
Rose Williams*
EY
Washington, DC
David Shapiro**
Saul Ewing LLP
Philadelphia, PA
Scott Shebelsky
Preferred Sands
Radnor, PA
David Shechtman
Drinker Biddle & Reath LLP
Philadelphia, PA
Lani Sherman
Hershey Entertainment &
Resorts Company
Hershey, PA
Lawrence Silver
Kreischer Miller
Horsham, PA
Eric Sloan*
Deloitte Tax LLP
Brooklyn, NY
Giovanni Smet
Stibbe
Brussels, Belgium
Eric Solomon*
EY
Washington, DC
Laura Spain
Exelon Corporation
Philadelphia, PA
Glen Stankee
Akerman Senterfitt
Fort Lauderdale, FL
William Stickney
Grant Thornton LLP
Philadelphia, PA
Wayne Strasbaugh
Ballard Spahr LLP
Philadelphia, PA
14
Carol Susko
Springfield, VA
Matthew Szudajski
Villanova University School
of Law
Philadelphia, PA
Ralph Tallman
Susquehanna International
Group, LLP
Bala Cynwyd, PA
Daniel Trisdorfer
PwC
Philadelphia, PA
Emily Vannatta
Gerresheimer
Vineland, NJ
Tim Vannatta
Integra Lifesciences Corporation
Plainsboro, NJ
Leila Vaughan
Chamberlain Hardlicka Et Al
Conshohocken, PA
Edward Waddington
Smart Devine
Philadelphia, PA
Joseph Waddington
Smart Devine
Philadelphia, PA
Jonathan Wasser
Untracht Early LLC
Florham Park, NJ
Casey Wooten
Bloomberg BNA
Arlington, VA
Yanling Yang
VWR International LLC
Radnor, PA
Joanne Yeung
Drucker & Scaccetti
Philadelphia, PA
Brett York*
U.S. Department of the
Treasury
Washington, DC
John P. Young**
ACE Group
Philadelphia, PA
Brad Zeiger
SL Industries, Inc.
Mount Laurel, NJ
Michael Zeitler
Temple University Beasley
School of Law
Philadelphia, PA
William Zimmerman
Morgan Lewis & Bockius LLP
Philadelphia, PA
Steven Zuk
Arkema Inc.
King of Prussia, PA
Barbara Weisenbach
Day & Zimmermann
Philadelphia, PA
Alicia Went
Temple University Beasley
School of Law
Philadelphia, PA
25th Annual Philadelphia Tax Conference • November 5-6, 2014
Union League Floor Plan
Union League of Philadelphia • Philadelphia, PA
15
ABA Section of Taxation Calendar
www.ambar.org/taxation
Date
Program
LOCation
December 10-12, 2014 31st Annual National Institute on
Criminal Tax Fraud
Wynn Las Vegas and
Encore Hotel
Las Vegas, NV
January 29-31, 2015
2015 Midyear Meeting
Hilton Americas
Houston, TX
March 16-20, 2015
2015 ABA/IPT Advanced Income,
Sales/Use, and Property Tax
Seminars
The Ritz-Carlton
New Orleans, LA
April 15-17, 2015
15th Annual Tax Planning
Strategies – U.S. and Europe
Hotel Bayerischer Hof
Munich, Germany
May 7-9, 2015
2015 May Meeting
Grand Hyatt Washington
Washington, DC
June 10-12, 2015
8th Annual U.S. – Latin America
Tax Planning Strategies
Mandarin Oriental
Miami, FL
ABA Section of Taxation Publications
www.ambar.org/taxpubs
A Practitioner’s Guide to Innocent Spouse Relief, 2nd Edition by Robert B. Nadler
Product Code: 5470811 • Regular Price: $99.95 • Tax Section Member Price: $79.95
A Practitioners Guide to Tax Evidence by Joni Larson
Product Code: 5470794 • Regular Price: $99.95 • Tax Section Member Price: $79.95
Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You
Product Code: 5470719 • Regular Price: $70 • Tax Section Member Price: $55 • Law
Student Price: $25
Effectively Representing Your Client Before the IRS: A Practical Manual for the Tax
Practitioner with Sample Correspondence and Forms - 5th Edition
Product Code: 5470778 • Regular Price: $285 • Tax Section Member Price: $225
The Supreme Court, Federal Taxation, and the Constitution by Jasper L. Cummings, Jr.
Product Code: 5470790 • Regular Price: $155 • Tax Section Member Price: $125
Sales & Use Tax Deskbook, 2013-2014 Edition (includes CD-ROM)
Product Code: 5470807 • Regular Price: $285 • Tax Section Member Price: $225
The Property Tax Deskbook, 2013-2014 Edition (includes CD-ROM)
Product Code: 5470810 • Regular Price: $285 • Tax Section Member Price: $225