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John Apuzzo is an international tax senior director at the Los Angeles office of PricewaterhouseCoopers LLP (PwC). He has over 18 years of experience in assisting his clients with international tax planning, compliance and financial reporting. Apuzzo’s experience has predominantly been related to international tax issues on developing and implementing global supply chain and intellectual property strategies for U.S.-based multinationals. He has also assisted numerous non-US based multinationals restructure their supply chain into the U.S. Apuzzo has significant experience in cross-border M&A including pre-acquisition structuring, due diligence, and post-merger integration. He has served clients in numerous industries, and of various types such as individuals, public companies, and privately-held companies. He has assisted clients in various stages of the corporate lifecycle such as from start-up enterprises assisting them in getting organized through to mature enterprises and assisting these with liquidating some or all of their activities. Apuzzo has assisted numerous families with respect to international transfer tax matters (trust, estate, gift and generation skipping taxes). He is well versed in value chain transformation and prides himself in taking a holistic view to tax planning. Apuzzo is an Certified Public Accountant (CPA) licensed in California and Illinois. He is also a Chartered Professional Accountant (CPA) in Canada (he earned his Charted Accountant (CA) and Certified Management Accountant (CMA) before the Canadian profession merged into CPA)). In addition, he is a Chartered Business Valuator (CBV), a Trust and Estate Practitioner (TEP) with the Society of Trust and Estate Practitioners (STEP), and a Certified Global Management Accountant (CGMA). Apuzzo earned his graduate diploma in public accountancy from McGill University, has a master of U.S. taxation from William Howard Taft University, and earned a master of international taxation from Regent University. He is a member of the AICPA, CalCPA, Illinois CPA Society (ILCPA), Canadian Institute of Chartered Business Valuators (CICBV), and Chartered Professional Accountant (CPA Canada).
Richard J. Ayoob is a partner in the Glendale law firm of Ajalat, Polley, Ayoob & Matarese which limits its practice to matters involving state and local taxation. Ayoob received his bachelor’s degree from the University of Southern California, and his juris doctor degree from the University of California, Hastings College of the Law. He has served as chairman of the State and Local Tax Committees of the Taxation Section of the Los Angeles County Bar Association and of the Taxation Section of the California State Bar, and he has served as a member of the State Bar Taxation Section Executive Committee. Ayoob recently completed a term on the board of governors of the Institute for Professionals in Taxation, and has appeared at numerous of the Institute’s symposia and its Annual Conference. In addition to publishing many articles and being a speaker on matters relating to state and local taxes, Ayoob has served on the board of advisors of the Journal of California Taxation and as the state and local tax editor for California Tax Lawyer. He has authored a chapter on California state and local taxes for the Matthew Bender treatise California Closely Held Corporations, chapters on property and sales taxes for The Manual of California Taxes, and “The Erosion of Proposition 13,” an article for the 67th USC Tax Institute. He has also served as an instructor of state and local taxes in the masters of taxation program at the University of Southern California, and of property taxes for CalCPA. Ayoob has also served under special appointment to advisory groups for the California State Board of Equalization and the California Franchise Tax Board.
Kelly Bluth brings more than 30 years of firsthand experience with the California Franchise Tax Board (FTB) to Moss Adams’ state and local tax services team. During her years with FTB, she served as a field auditor and senior analyst. She also served as the California penalty abatement coordinator for underpayment, late filing, and other tax penalties and worked on the complex resolution desk for business entity transactional matters. A winner of FTB’s Technical Superior Achievement Award, Bluth continues to contribute to the organization and acts as a liaison between FTB, Moss Adams, and Moss Adams’ professionals and clients. She also presents on important tax topics at prominent California conferences and authors technical articles and alerts. Bluth focuses on assisting clients with business entity tax law, penalties, filing enforcements, and withholding-at-source issues as well as California tax credits and incentives. Bluth is a graduate of California State University, Fresno and is a member of CalCPA. She is author of “10 Pitfalls – FTB Tips on Avoiding POA Declaration Setbacks” in the May 2015 edition of California CPA magazine. She presented at the CalCPA 2015 California State Update on “Multi-State Market Based Sourcing;” at the 2015 CA Tax Policy Conference on “Gone Girl, Inc. – California and Federal Corporate Tax Reform;” and at the 2014 CA Tax Policy Conference on “Privacy and Tax Administration – Policy Considerations in the Twilight e-Zone.”
Regina Brown graduated from California State University, Northridge in 1987. She passed all four parts of the CPA exam in one sitting, and started her accounting practice in 1989. She works with wide range of clients, varying in size, industry and geographic locations with concentration in tax, domestic tax compliance and foreign tax compliance. Another significant part of her practice is in the area of gifts, trusts, and estate taxes and litigation support in marriage dissolution cases. She is a member of CalCPA and the AICPA.
Joseph Broyles is a California attorney and CPA. Prior to entering private practice, Broyles worked for the Internal Revenue Service for 9 years. Since entering private practice 18 years ago, he has continued to focus his practice on tax controversies. Broyles has handled thousands of civil and criminal tax disputes including income and estate tax audits and appeals, sales tax audits and appeals, employment tax audits and appeals, property tax audits and appeals, U.S. Tax Court and U.S. District Court tax litigation and criminal tax investigations and prosecutions. Broyles is on the board of directors of the Los Angeles Chapter of CalCPA, and is a past chair of the Tax Procedure & Litigation Committee of the State Bar of California and the Tax Section of the Beverly Hills Bar Association. He received his juris doctor degree, with great distinction, from the University of the Pacific, McGeorge School of Law where he graduated in the top three percent of his class and was on the Dean’s List every semester. Broyles is a member of the Order of the Coif and is a recipient of three American Jurisprudence Awards and the McGeorge Alumni Scholarship. He also holds a master’s degree in taxation from Golden Gate University and a bachelor’s degree in business administration from the University of California, Riverside.
Mark Clark is a partner in Benefit Associates, Inc., a fee-only pension and profit-sharing plan consulting and administration firm based in Orange County. His areas of practice include complex issues relating to the design, implementation, and operation of qualified retirement plans. Clark is a member of CalCPA, the American Society of Pension Professionals & Actuaries (ASPPA), the National Institute of Pension Administrators (NIPA) and the National Center for Employee Ownership (NCEO). He is a guest lecturer at the University of California, Irvine’s personal financial planning certificate program and a chapter speaker at CalCPA meetings throughout the state. He is a course instructor and conference speaker for the CalCPA Education Foundation, and has been a course instructor and author for Spidell Publishing, Inc.
Mary Cunningham, president of Chicago Deferred Exchange Company, is responsible for a staff dedicated to providing trust and consulting services to attorneys, accountants, real estate and tax professionals nationwide. Cunningham brings more than 20 years of exchange expertise in the field of LKE services. Her experience comes from direct involvement with thousands of tax-deferred exchanges of diverse assets, including FCC licenses, trademarks, commercial aircraft, pipelines, automobile fleets, and every type of real property. Cunningham is a frequent lecturer at real estate and tax forums across the country on the topic of tax-deferred exchange strategies and has represented her industry on various legislative issues with the IRS National Office and members of the House of Representatives and the United States Senate. Cunningham earned her bachelor’s degree in finance from Miami University in Oxford, Ohio and is a 1996 graduate of the American Bankers Association National Graduate Trust School and holds the Certified Exchange Specialist designation. Since 1989, CDEC has been the nation’s premier provider of IRC Section 1031 Like-Kind Exchange services, with offices in Chicago, San Diego and San Francisco. CDEC acts as Qualified Intermediary in forward LKEs, commonly referred to as “Starker” exchanges, and as Exchange Accommodation Titleholder (EAT) in reverse exchanges under Revenue Procedure 2000-37. CDEC facilitates exchanges throughout the U.S., and has the highest reputation for safety of funds, expertise and service.
As senior tax partner at Cooper Moss Resnick Klein & Co. LLP, Kip Dellinger provides services as an expert in the areas of CPA tax practice regulatory discipline and malpractice matters; this includes his engagement by Big 4 CPA firms as an expert pertaining to conduct matters and substantive technical issues in several tax shelter malpractice cases. He also represents clients in tax controversy matters and provides services to tax counsel in civil tax matters. He has written several dozen articles and is a nationally recognized speaker in the areas of tax standards and tax procedure and technical tax matters. Dellinger is a recipient of the Saul Braverman Memorial Award of the CalCPA’s Committee on Taxation for distinguished service in tax practice. He is the recipient of the CalCPA Education Foundation’s 2013-2014 Award for Instructor Excellence, and is a recipient of a 2015 APEX Award for Publication Excellence for Feature Writing. He wrote the “Policy and Practice” column for Tax Notes magazine for several years, is the former columnist for tax practitioner conduct standards and ethics for TAXES (CCH) magazine, and is quoted multiple times in As Sure As Death (2015 edition), a leading compendium of quotations about taxes. Dellinger serves on the AICPA Tax Division’s Tax Executive Committee and is a past chair of the AICPA Tax Division’s Tax Practice Responsibilities Committee and is the author of the Practical Guide to Federal Tax Practice Standards (CCH, 2007). He developed and teaches full-day courses on tax practice standards, conduct and quality control for California CPAs and quality control in a tax practice for the CalCPA Education Foundation. He also co-authors and teaches courses in avoiding tax malpractice and tax practice and procedure for California CPAs for the Foundation. Dellinger has spoken before the USC Law School Institute on Federal Taxation, the AICPA National Tax Conference, the UCLA Tax Controversy Institute, the Illinois Society of CPAs, the Florida Institute of CPAs, the Tennessee Society of CPAs and the California Tax Bar on multiple occasions. He is frequent speaker before other CPA and tax attorney conferences, meetings and discussion groups and has presented several national webcasts for CCH on the topics of FIN 48 for private companies, federal tax practice standards, and tax practice quality control matters and foreign income tax reporting and disclosure. Dellinger joined Cooper Moss Resnick Klein & Co. LLP in the San Fernando Valley in January 2012. He continues to maintain an office in Santa Monica.
Ray Dagarag leads HCVT’s state and local tax practice. He has extensive experience in state and local tax planning and compliance areas of income, franchise, sales and use, and gross receipts taxes for corporate and flow-through entities. He has over 25 years of experience, including 15 years with Deloitte Tax LLP, advising corporations (both publicly held and privately held), partnerships, and individuals on a variety of state and local tax matters involving nexus, apportionment, group reporting, restructuring, mergers and acquisitions, tax efficient repatriation of foreign earnings, interaction of federal international tax law with state and local tax law, refund reviews, state tax controversy, credits and incentives, state tax legislation, flow-through entity withholding, residency, sales and use tax and city business license tax. Dagarag’s industry experience is diverse and includes life sciences, manufacturers, distribution, entertainment, energy, automotive and insurance. Dagarag has a unique background as he served as director of tax planning for a $15 billion publicly held biotechnology company and auditor with the California Franchise Tax Board. This combined industry, government, and public accounting experience allows him to provide a balanced technical and practical perspective to his clients. Dagarag holds a bachelor’s degree in accounting from California State University, Long Beach. He is a CPA and a member of the AICPA.
Jere Doyle is an estate planning strategist for BNY Mellon's Private Wealth Management group and a senior vice president of Bank of New York Mellon. He has been with the firm since 1981. Doyle provides high net worth individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. He is admitted to practice law in the Commonwealth of Massachusetts and before the United States District Court, United States Court of Appeals (First Circuit) and the United States Tax Court. Doyle formerly served as a member of the Massachusetts Joint Bar Committee on Judicial Appointments. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns, a contributing author of Understanding and Using Trusts, and a contributing author of Drafting Irrevocable Trusts in Massachusetts, all published by Massachusetts Continuing Legal Education; a reviewing editor of the 1041 Deskbook, published by Practitioner’s Publishing Company; and a contributing columnist for Estate Planning Review – The Journal, published by Commerce Clearing House. Doyle is a lecturer in law in the Graduate Tax Program at Boston University School of Law, teaching courses in exempt organizations, tax aspects of charitable giving, and tax aspects of marital dissolution. He received a master of laws in banking law from Boston University Law School, a master of laws in taxation from Boston University Law School, a juris doctor degree from Hamline University Law School, and a bachelor’s degree in accounting from Providence College. He served as president of the Boston Estate Planning Council and as a member of its executive committee and was a 20-year member of the executive committee of the Essex County Bar Association. He is also a member of the steering committee for the AICPA’s Advanced Estate Planning Program. He was named as the “Estate Planner of the Year” in 2009 by the Boston Estate Planning Council. In 2011, he was elected to the National Association of Estate Planners & Councils (NAEPC) Estate Planning Hall of Fame as an Accredited Estate Planner (Distinguished). He has spoken at numerous professional education programs throughout the country on various topics, been quoted in numerous business publications and has appeared on CNBC, MSNBC and CNN.
Mary Kay Foss, CPA, a director with Sweeney Kovar LLP, has more than 30 years of practical experience in advising clients about retirement, income and estate planning issues. She is a frequent lecturer for community, professional and business groups and has authored and presented courses for tax professionals throughout California. Foss is past chair of both the CalCPA Estate Planning Committee and the Committee on Taxation. She is a past president of the Estate Planning Council of Diablo Valley, the East Bay Chapter of CalCPA and the Estate Planning Council of the East Bay. She is chair of the AICPA Trust, Estate and Gift Tax Technical Resource Panel, and has been quoted in California CPA magazine, as well as in national publications.
As a child in Saskatchewan, Steven Flynn had two dream careers: astronaut and comedian. Though he thinks there is still time for either, he remains dedicated and committed to his U.S. cross-border tax clients and staff. The complex and high-level knowledge that a U.S. cross-border tax practitioner develops often feels like that of an astronaut while the presentation and delivery to clients of the results and actions in a clear, concise and understandable manner can require the delivery of an entertainer (though tax law is tough material to generate laughs). Flynn has spent his career in the professional services area. He worked in the audit and tax groups at Ernst & Young in Vancouver. He worked in the head office of AECOM Canada (formerly UMA Group), a professional engineering and construction firm. Since 2005, he has worked with Warren Dueck and the team at W.L. Dueck & Co. LLP. Flynn is known for his ability to listen and understand clients’ issues and then lead and execute a solution for them that is understandable, effective and creates value. Flynn’s practice emphasis is on Canadian investment in U.S. businesses and U.S. real property; cross-border ownership strategies; U.S. citizens resident in Canada; and U.S. businesses expanding to Canada. Among his proven results are included proper use of foreign tax credit and foreign exchange planning that reduced an individual’s overall tax liability by $80,000; planning strategy and execution of a liquidation of Canadian and U.S. corporations that reduced the overall tax liability by $300,000; successful objections and protest letters to both Canada Revenue Agency and Internal Revenue Service; and successful appeals of IRS penalty assessments to individuals and corporations. Flynn is a Chartered Professional Accountant (British Columbia, Canada) and a Certified Public Accountant (Washington). He earned his master’s degree in U.S. taxation, with honors, at Golden Gate University, and his bachelor’s degree in commerce, with distinction, at the University of Saskatchewan. He is active in Chartered Professional Accountants of BC, the Washington Society of Certified Public Accountants, and the Canadian Tax Foundation. He serves as president of the board of directors of the Richmond Country Club, and as a basketball coach at R.A. McMath Secondary School.
Devan Friday is a senior tax accountant at Spott, Lucey & Wall, Inc. CPAs in San Francisco. Since 2007, He has been providing accounting and tax compliance services to cross-border individuals and businesses of all types and sizes. He has also developed specific expertise in the U.S. tax implications and compliance of controlled foreign corporations, expatriation implications under IRC Section 877A, and also the U.S. tax treatment of foreign pension and retirement plans. In 2009, Friday was awarded the CalCPA San Francisco Chapter’s Young and Emerging Professional Award for Excellence. Friday is a CPA and holds a bachelor’s degree in accounting from Pacific Union College and a master’s degree in taxation from Golden Gate University, where his thesis centered around U.S. taxation of foreign retirement plans. Active in the business community, he holds memberships with CalCPA, the Business Association Italy America, and the German American Chamber of Commerce.
Alex Gibson is a Seattle-based member of the expatriate services team at Kieckhafer, Schiffer & Company, LLP. She has experience in both expatriate compliance and consulting for inbound and outbound assignees, as well as with expatriate individuals abroad. She has worked with employers and individuals with tax issues and situations in a variety of countries and assignment arrangements. In addition to expatriate services, she also has experience with multistate taxation and compliance at the individual and corporate level. She enjoys the idiosyncrasies of state and international tax, including the various ways in which different arrangements and regulations interact. Gibson received her bachelor's degree in accounting from Portland State University’s School of Business Administration.
G. Scott Haislet practices in the areas of taxation, real estate, estate planning, and 1031 exchanges. He is a California attorney and CPA, and 1031 qualified intermediary (“accommodator”).He is a Certified Specialist in Taxation Law, California State Bar Board of Legal Specialization, and represented the victorious taxpayer in Owens v. Commissioner, Tax Court Memorandum 2017-157. Haislet writes and lectures frequently about tax, real estate, finance and estate planning and legal issues, and has authored continuing education courses for real estate and tax professionals. Haislet teaches two different 8-hour CalCPA Education Foundation courses – one on 1031 exchanges and one on real estate taxation. He has appeared periodically on San Francisco radio regarding real estate (most notably KNBR-680 AM’s “Ray Brown on Real Estate” program), and has been quoted in the Wall Street Journal, San Francisco Chronicle, USA Today, Kiplinger, and other publications. He is a member of the State Bar of California (Tax Section), the United States Tax Court Bar, the Contra Costa County Bar Association (past Tax Section chairman), the AICPA and CalCPA. He was chairman for many years for CalCPA’s Real Estate Conference, and is past president of CalCPA’s East Bay Chapter. Haislet holds degrees from the University of Michigan School of Business and from Taft Law School. He formerly practiced with Price Waterhouse, and was an investment executive with Merrill Lynch. He was a sports writer, covering Major League Baseball, National Football League, National Basketball Association, National Hockey League, NCAA football and basketball, among other things.
Cameron L. Hess, CPA, Esq. is a partner with Wagner Kirkman Blaine Klomparens & Youmans LLP and practices in the transaction department in the areas of taxation and business law. His practice includes entity formation (limited liability companies, family limited partnerships, nonprofit organizations and other) and state and local tax controversies (sales tax, franchise tax and property tax). Hess has over 25 years of experience in representing a diversity of industries and closely held businesses in real estate, construction, manufacturing and services. Hess handles negotiations and contracting for real estate acquisitions, financing, development and syndication, including community association development and loan opinions. His clients include both investment groups and builders/developers in commercial, multifamily and residential developments. Hess has handled among the largest Sacramento area real estate home builder/developer acquisitions. He has chaired the CalCPA Sacramento Chapter’s Real Estate Committee for 25 years, and its annual real estate conference for 14 years. Hess is a past chair for the Cal CPA Education Foundation’s Real Estate Conference and continues on the TAXI Conference as a planning committee member. He earned his bachelor’s degree in business administration (accounting) from the University of California, Berkeley in 1980 and his juris doctor and master of business taxation degrees from the University of Southern California in 1983. Hess has written/presented over 200 articles over the past 30 years, including before local, state and national conferences and webinars. His publications include Spidell’s California Taxletter (past columnist, contributing writer), CCH Taxes (1984), The Tax Executive (1986), The California Constructor (1991), SVAA Rental Property Management, and Los Angeles Lawyer. He has served as an instructor at Cosumnes River College (adjunct, intermediate taxation); U.C. Davis’ CFP Program (adjunct instructor, taxation, 1998-2004); State Bar of California; CalCPA Education Foundation; Strafford Seminars; CSEA; ISTC; SCA; Lorman Education Services; National Business Institute; Nonprofit Resource Center (Sacramento); and the Strafford Group. His admissions to practice include the State Bar of California, 1984; U.S. Court of Appeals, 9th Circuit, 1984; U.S. District Court, Eastern District of California, 1984; U.S. District Court, Central District of California, 1991; U.S. Tax Court, 1991. He became a Certified Public Accountant in 1988.
Courtney A. Hopley serves as Of Counsel at Greenberg Traurig, LLP. She represents clients in federal and state tax controversies before the IRS and the California Franchise Tax Board at the audit, collection, appeals and litigation stages. She works on tax controversy matters involving partnerships, corporations, individuals, real estate and penalty disputes. Hopley also has experience in tax planning involving entity formation, mergers and acquisitions, and reorganization transactions.
In practice since 1978, Ernest F. Howard offers a full range of accounting, tax, business consulting and bookkeeping services, as well as aggressive tax planning and tax-audit defense. His client services include assisting in organization of many new businesses and representation in tax audit and collection matters. He is a past part-time accounting instructor at CSU, Dominquez Hills and a past part-time instructor at Golden Gate University’s MBT program (Los Angeles Campus) since 1999, and the courses he taught include “S-Corp and LLCs,” “Corporations II,” and “Taxation of Corporate Reorganizations and Tax Attribute Carry-Overs.” His prior experience includes five years of experience working with Big Four (including KPMG, then called Peat, Marwick, Mitchell & Co., and Touche Ross & Co – now part of Deloitte). He has served as chair of CalCPA’s Hollywood/Beverly Hills Discussion Group (creating, scheduling and sometimes teaching 40 two-hour weekly presentations each year from May through January) since October 1986, and is celebrating his 31st anniversary this month. He is a past chair of the CalCPA Los Angeles Chapter’s Tax Committee, and a past CalCPA Los Angeles Area Media Coordinator where he served as a frequent television, radio and newspaper speaker on tax and business matters, past and present.
Cindy Hsieh joined Rowbotham International in 2001. Her experience includes providing tax consulting and compliance services for domestic and international businesses, and high net worth individuals. Hsieh specializes in tax planning and estate tax planning for multinational families and has clients in the venture capital, high technology, and real estate sectors. She received her bachelor’s degree from the University of California, Berkeley and is continuing her studies for her master’s degree in taxation at Golden Gate University. Hsieh has been an active member of the AICPA International Taskforce since 2008 as well as committee member of CalCPA’s Annual International Tax Conference. She speaks fluent Mandarin.
Philip D. W. Hodgen is the principal attorney for HodgenLaw PC, which specializes in the international tax arena. He earned his bachelor’s degree from Claremont McKenna College and his juris doctor degree from the School of Law at the University of California, Los Angeles. He went on to earn a master of laws in taxation from the University of San Diego School of Law. For six years as a youth, he lived in Rhodesia, South Africa and New Zealand. Admitted to the California Bar in 1982, Hodgen spent nine years in law firms and with a large U.S. bank before starting his own firm in 1991. He is a past chair of the International Tax Committee of the State Bar of California’s Tax Section, and was a member of the Executive Committee of the State Bar of California’s Tax Section from 2004-07. He is on the Organizing Committee for CalCPA’s International Tax Conference and its annual Tax Update and Planning Conference. Hodgen frequently speaks on a variety of international tax, trust and estate topics to attorneys, accountants, bankers, and real estate professionals.
Following eight years as an attorney with the IRS representing the government, Ed Kaplan moved to the other side of the table and continues to focus his practice on tax controversies, compliance issues, and administrative tax matters before the IRS, FTB, BOE and EDD. In 27 years at Greene Radovsky Maloney Share & Hennigh, Kaplan has represented taxpayers successfully at every administrative level, from audits to litigation. He represented the taxpayer in Newell v. Commissioner, TC Memo 2010‑23, where the Tax Court held that the limited partner restrictions for determining material participation under the passive loss rules did not apply to members of an LLC. More recently, Kaplan was lead counsel before the Board of Equalization in Rago Development, in which the Board unanimously approved a “swap and drop” section 1031 exchange and issued its first formal opinion in over five years. Appeal of Rago Development Corp., et al. (June 23, 2015) 2015‑SBE‑001.
Richard Kinyon is a partner in the family wealth planning practice group at Shartsis Friese LLP. He specializes in the design and implementation of complex domestic and international estate plans for high-net-worth U.S. resident and nonresident individuals, including the establishment of various sophisticated irrevocable trusts and family investment companies. He also represents fiduciaries and beneficiaries in connection with the administration of estates and trusts, including litigation. Kinyon advises closely held business owner clients how to pass interests in their businesses to younger-generation family members and others in a tax-advantaged and creditor-protected manner. He also advises wealthy individuals on how to similarly transfer their real estate and other investment assets to the objects of their bounty via a family investment company. Kinyon has lectured for numerous educational institutions, various local estate planning councils, and other organizations. He has authored chapters in California CEB treatises on drafting business buyout agreements, tax planning for the prospective retiree, using family partnerships as an estate planning tool, and the income tax aspects of estates and trusts. He has been a contributor to, and longtime member of, the advisory board of the UCLA-CEB Estate Planning Institute and a contributor to the University of Santa Clara Jerry A. Kasner Estate Planning Symposium. In 2015, he received the Spirit of CEB Award in recognition of outstanding contributions to the legal profession. Kinyon has been active in a number of professional organizations for which he has served as chairman, and is a member of the American Law Institute, American College of Trust and Estate Counsel, International Academy of Estate and Trust Law, and Society of Trust and Estate Practitioners (STEP). He has been certified as a Specialist in Taxation Law by the California Board of Legal Specialization since 1973. He earned his bachelor’s degree, cum laude, from the University of Minnesota, Minneapolis in 1961; and his juris doctor degree, cum laude, from the University of Minnesota Law School in 1965, where he was a member of the Minnesota Law Review from 1963-65 and its editor-in-chief from 1964-65. Kinyon is admitted to the California State Bar, and has been recognized as a leading lawyer by Best Lawyers in America since 1987 and a Super Lawyer since 2004.
James Leet, a shareholder of Boutin Jones Inc., specializes in corporate, partnership and personal income tax planning. He advises clients on issues relating to real estate exchanges, conservation easements, structure, formation and operation of partnerships and limited liability companies, and planning and implementation of corporate reorganization and business acquisitions. Leet is a frequent speaker on corporate, partnership and tax issues for state and local bar associations and private seminar companies. He is an adjunct professor of law at McGeorge School of Law where he teaches the taxation of partnerships and S corporations. Leet has written and published on topics such as current trends in LLC and partnership taxation, taxation of conservation easements, and recently published an article in Tax Notes regarding a use for a VAT in the United States: “Value Added Tax: Has the Time Come?” Tax Notes, October 10, 2016, Vol. 153, No. 2: 277-282. He has been recognized in The Best Lawyers in America since 2006 for his practice in taxation.
Prior to joining KPMG in 1996, Montero was a partner with Arthur Andersen in London. For several years he was the partner-in-charge of Andersen’s U.S. tax practice based in London. In this capacity he participated and advised on many cross-border transactions, outbound and inbound, international planning and cross-border structured finance. While at Andersen, he was a member of the firm-wide accounting for income taxes specialty team. Montero is a member of CalCPA. While in the U.K., he was an affiliate member of the Institute of Chartered Accountants in England and Wales. He has chaired and been a featured speaker at numerous seminars sponsored by various conference organizers on such topics as the tax effective management of an international treasury, tax treaty planning, tax strategies for U.S. investment, and IRS examinations of non-U.S. multinationals, among others.
Ed Mavy is a signing director with CliftonLarsonAllen LLC out of the Sacramento area. He serves closely held companies in the real estate and construction industries. He advises on areas of accounting methods, taxation of business transactions, and planning. He received his bachelor’s degree from California State University, Sacramento and his master’s degree in taxation from Golden Gate University.
Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San Jose State University’s graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, leadership, and tax policy. Nellen chairs the AICPA Tax Executive Committee and serves on the AICPA Tax Reform Task Force. She is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee and past member of the California Bar Taxation Section’s Executive Committee. She is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. Nellen is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles, and the Bloomberg BNA Internet Law Resource Center’s portfolio, Overview of Internet Taxation Issues. She is an editor and author for the Southwestern Federal Taxation textbooks, and is a regular contributor for the AICPA Tax Insider and Tax Analyst’s State Tax Notes’ “Moving Forward?” column. She is a frequent speaker on tax updates, tax ethics, new economy tax matters, and tax reform. Nellen maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com), as well as several websites on tax reform, state tax nexus, e-commerce taxation, and virtual currency/blockchain taxation. She has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. In 2015, she was appointed to the Advisory Council to the Executive Director of the California Board of Equalization for a two-year term. Nellen is a graduate of CSU Northridge (bachelor’s degree in accounting), Pepperdine (master of business administration), and Loyola Law School (juris doctor degree). Prior to joining SJSU in 1990, she was with Ernst & Young and the IRS.
Wade Norwood’s practice encompasses property tax litigation, state and local tax issues, and civil litigation. Previously, he was a principal at Rodi, Pollock, Pettker, Galbraith & Cahill, A Law Corporation, serving as property tax counsel from 1997 to 2007. In February 2008, Norwood formed his own law firm, located in Pasadena. In March 2013, Martindale Hubbell designated him as AV – Preeminent. Norwood received his juris doctor degree, cum laude, from Southwestern University School of Law, where he was a member of the Southwestern Law Review, a recipient of the American Jurisprudence Book Award in Contracts, and a Dean’s Scholar. He is a member of the California State Bar, and is admitted to practice in the United States District Court of California, Central District. He also holds memberships with the Los Angeles County Bar Association, where he has served as chairman of the State and Local Tax Committee; the Pasadena Bar Association; and the Institute for Professionals in Taxation. Norwood’s practice is focused on state and local tax law with special emphasis in property tax litigation. He counsels and represents a wide variety of corporations in property, documentary transfer tax, and business license tax matters. Norwood is a frequent speaker regarding property tax matters at industry conferences and Bar symposiums, including the Los Angeles County Bar, San Fernando Valley Bar, Pasadena Bar, and the Institute for Professionals in Taxation (IPT), and was featured on the radio program “Legally Speaking” regarding state and local tax issues.
Jacqueline Patterson is a founding partner in the law firm of Buchanan & Patterson, LLP in Los Angeles where she specializes in tax, estate planning and financial transactions. Her emphasis is positioning individuals, businesses, and fiduciary entities for orderly administration and succession planning. She advises grantors, fiduciaries and beneficiaries in matters involving the transfer, administration, investment and management of assets and is a consultant to attorneys and CPAs in fiduciary accounting, taxation and litigation. Patterson is a nationally recognized speaker and has been a seminar discussion leader and author for many years, writing and facilitating seminars in estate planning, income taxation of trusts and estates, fiduciary accounting, tax research and planning, trusts, real estate transactions, corporate taxation and charitable trusts.
Gian Pazzia, CCSP, is a principal with KBKG and oversees its cost segregation practice and is a subject matter expert on the tangible property “repair” regulations. He is a past president (2013-15) of the American Society of Cost Segregation Professionals, and has held a seat on their board of directors for 10 years (2007-17). He has served as an expert witness for cost segregation matters before the IRS. Prior to KBKG, he focused on cost segregation at two of the Big 4 firms. He has been an instructor on these topics for numerous CPA associations and published over 12 times by Accounting Today, AICPA Tax Advisor, and BNA Bloomberg. He is an ASCSP Certified Cost Segregation Specialist and former president (2013-15), chair of the Technical Standards Committee (2009-13), and member of the board of directors (2007-17) of the American Society of Cost Segregation Professionals. He has served as an expert witness for cost segregation matters before the IRS and an instructor and author for numerous national educational groups, has “Big Four” industry experience, and a structural engineering background. His favorite sports teams are the Boston Celtics, New England Patriots, Purdue Boilermakers, and Boston Bruins. His hobbies and interests include fishing, golf, tennis, snorkeling, and other sports.
C. Anthony Phillips is a partner in the CPA firm of Phillips & Company, practicing in the areas of federal, state and local tax compliance for individual, partnership, corporation and fiduciary taxpayers. He is also president of Downstream Exchange Company, which has acted as an accommodator in tens of thousands of tax deferred exchanges. He received his bachelor’s degree from Drexel University in Philadelphia, and also holds two master’s degrees from the University of Southern California – one in business administration in finance, and the other in business taxation. Phillips is a CPA and has taught real estate tax classes at various city colleges. Since becoming a Department of Real Estate-approved instructor and being named to the California Association of Realtors’ State Faculty, he has given numerous seminars on tax deferred exchanges and the use of an accommodator as well as other real estate tax related subjects. He also has been a speaker on various aspects of delayed exchanges at numerous annual conferences of the Federation of Exchange Accommodators. He has co-chaired the 2010 and 2011 Real Estate Conference for the CalCPA Education Foundation and has spoken at five of their meetings. Phillips is a member of the AICPA and CalCPA.
Since moving to the area in 2003, Eric Rehn has worked on over 400 local commercial real estate transactions representing landlords, tenants, sellers, buyers, and investors in Contra Costa, Napa and Solano counties, with special emphasis given to industrial property types. As a vice president at Kennedy Wilson Properties Group, his projects include multiple industrial buildings, land and office properties as well as investment offerings. Rehn continued his commercial real estate education by achieving the coveted CCIM designation for investment expertise and attending various workshops on related issues. His membership on the Contra Costa Council Land Use and Environmental & Manufacturing Task Forces keeps him at the forefront of current political issues affecting commercial property. He also served as a consultant to the Northern Waterfront Economic Development Initiative for Contra Costa County. Prior to receiving his real estate license, Rehn worked in the medical device market as a surgical sales representative for 13 years and as a product marketing/development manager for six years. During his tenure in the medical field, he received numerous awards for sales and marketing performance and was responsible for the worldwide product launch of hundreds of products in the minimally invasive surgical market. His understanding of a client’s concerns is based on his personal investing experiences as well as the experiences from his wife’s distributor/warehouse business. This gives a distinct advantage over the typical broker’s focus on just making a commission rather than achieving the client’s goals. His leadership positions include Northern California Chapter CCIM President - 2017 (Certified Commercial Investment Member); East Bay Leadership Council Member - Land Use Task Force, Environmental/Manufacturing Task Force, and Business Task Force; Contra Costa County - Northern Waterfront Ad Hoc Economic Development Committee; Consultant – “Revitalizing Contra Costa’s Northern Waterfront - How to be competitive in the 21st Century Global Economy - January 2014;” and Northern California Chapter CCIM Broker Forum Chair - 2016 - Northern Waterfront Development.
Chuck Rettig is managing partner of Hochman, Salkin, Rettig, Toscher & Perez, PC in Beverly Hills. He specializes in civil and criminal tax controversies as well as tax, business and estate planning, and family wealth transfers. His representation includes federal and state civil and criminal tax controversy matters and tax litigation, including sensitive tax-related examinations and investigations for high-wealth individuals and their closely held entities. Rettig is internationally recognized for his expertise in the representation of U.S. persons having undeclared interests in foreign financial accounts and assets, including sensitive civil examinations, IRS voluntary disclosure programs and procedures as well as criminal tax investigations. He is a frequent lecturer before national, state and local professional organizations and has authored numerous articles in many national, state and local publications. Rettig is a past chair of the IRS Advisory Council (IRSAC); a member of the advisory board of the California Franchise Tax Board; a past member of the advisory council of the California State Board of Equalization; institute chair for the UCLA Extension 34th Annual Tax Controversy Institute; co-chair of the 4th Annual NYU Tax Controversy Forum; planning committee member for the USC School of Law, Annual Institute on Federal Taxation (institute chair, Subcommittee on Ethics, Compliance and Enforcement); planning committee member and the “tax controversies” chair for the 76th NYU Institute on Federal Taxation; institute co-chair of the ABA 34th Annual National Institute on Criminal Tax Fraud and Tax Controversy; past member of the board of trustees for the CalCPA Education Foundation; and a past chair of the Taxation Section of the State Bar of California. Rettig is an officer, regent (past chair, Nominating Committee) and a fellow of the American College of Tax Counsel (ACTC); on the national board of advisors for the Graduate Tax Program (master of laws in taxation) at New York University School of Law; is on the board of advisors for the CCH Journal of Tax Practice and Procedure; chair of the Legal Tax Advisory Board for Wolters Kluwer Law & Business (CCH); an officer of the ABA Taxation Section; past chair of the Committee on Civil and Criminal Tax Penalties; and member of the Committee on Appointments to the U.S. Tax Court for the ABA Taxation Section. He authors the “Practice Column” for the CCH Journal of Tax Practice and Procedure; a co-author of “Tax Crimes,” BNA-Tax Management, Publication 636; and recently co- authored the “Tax Practice & Procedure” treatise for the CCH Expert Treatise Library. Rettig is a Certified Specialist both in Taxation Law and in Estate Planning, Trust & Probate Law by the State Bar of California, Board of Legal Specialization.
Brian Rowbotham has over 35 years of experience advising individuals and businesses on complex domestic and international tax issues. Current engagements include international real estate planning; income and estate tax planning for executives entering the U.S. from Asia and Europe; software and social media companies based in Asia, Europe and the U.S; global investment funds with portfolio and real estate investments; U.S. companies with manufacturing and distribution outside the U.S.; cross-border tax planning related to U.S. and foreign expatriation; complex tax audits and representation before the IRS related to recent IRS voluntary tax compliance programs where significant non-reporting penalties have been assessed; and corporate structuring and expansion including cross border M&A transactions. Rowbotham is a frequent speaker at the Haas Business School at the University of California, Berkeley. He has given presentations worldwide on tax and investment related issues to professional organizations, including STEP programs in Geneva, Jersey - Channel Islands, Mumbai, Zurich, Los Angeles and the Silicon Valley; and International Tax Planning Association and the offshore investment programs in Luxembourg, Hong Kong, Shanghai, Puerto Rico, and Singapore. He has been a speaker at the World Economic Forums in Mumbai and New Delhi and maintains close ties to the Indian business community in the U.S. and abroad. Locally, he has given presentations to CalCPA and to the San Francisco Bar Association. Rowbotham founded Rowbotham International in San Francisco in 1991. He was formerly a senior tax manager with the San Francisco and London offices of PricewaterhouseCoopers LLP where he advised international executives and companies. He was previously a tax consultant with Arthur Andersen. Rowbotham is a CPA, and earned his bachelor’s degree and MBA, with honors, from the University of California, Berkeley Haas School of Business.
Mel Schwarz is a partner and the director of tax legislative affairs in Grant Thornton’s national tax office. He is responsible for monitoring tax legislative activity for the firm, and serves as a technical resource on manufacturing tax issues, the individual and corporate alternative minimum tax, and credit and incentive programs. He has over 36 years of federal income tax experience, including 33 years in Washington, DC, six spent on the staff of the Joint Committee on Taxation, where he provided technical expertise on a wide range of tax issues to members of the Ways and Means and Finance Committees, their staffs, and those members of the Joint Committee staff charged with estimating the revenue effect of proposed legislation. At Grant Thornton, Schwarz has primary responsibility for the design and presentation of the firm’s tax legislative initiatives, including efforts to preserve the cash method and include business rate equivalency in tax reform. He has successfully advocated client concerns regarding legislative and regulatory developments before Congress, Treasury and IRS officials. Schwarz is a member of the AICPA, is a past chairman of its Tax Legislation and Policy Committee, and serves on its Tax Executive Committee. Schwarz earned his juris doctor degree from the University of Michigan, his master of professional accounting from the University of Texas, and his bachelor’s degree from Southern Methodist University.
Meredith J. Sesser is a shareholder at Brucker & Morra, A Professional Corporation, and is among the nation’s leading authorities on employee beneﬁts law, ERISA and beneﬁts taxation. Her 14 years of pension and ERISA experience enables Bruoker & Morra to assist businesses and non-proﬁt organizations in the preparation, implementation, operation and termination of retirement plans such as deﬁned beneﬁt plans, cash balance pension plans, 401(k) and proﬁt-sharing plans, and 403(b) plans (plans for public education organizations, governments, religious institutions and non-proﬁt organizations)
Steve Sims has been principle owner of Steve Sims, EA LLC since April 2017. Most recently, he served as director of state and local tax controversy in KPMG LLP’s Sacramento office for two years. In his role, he was responsible for assisting clients and supporting KPMG’s network of controversy specialists on California income tax issues. Prior to joining KPMG, Sims served as the California Taxpayers’ Rights Advocate for seven years. As the Advocate, he was responsible for addressing taxpayers’ issues, concerns, and challenges related to income and franchise taxes. During his 32-year career with the Franchise Tax Board, Sims worked in many different areas including audit, collections, and education outreach. As the Taxpayers’ Rights Advocate, he worked to resolve issues with tax practitioners, individuals and business entities when normal channels fail when working with the California Franchise Tax Board (FTB). He has been involved in the resolution of issues at all stages and levels of technical difficulty. He has extensive knowledge of the inner workings of FTB in determining the best approach in navigating issues at every level within the department. He also sat as chair of the FTB Advisory Board for seven years. He has provided technical and procedural training to department staff, small and large businesses, and tax professionals. Sims has written the “Advocates Address” in the Taxpayers’ Bill of Rights Annual Report to the Legislature for seven years. This report highlights the areas in which the Franchise Tax Board can improve. He also managed the California Franchise Tax Board’s Tax News publication for 15 years, a publication distributed to over 14,000 tax professionals. Sims has been a frequent speaker at numerous tax practitioner organization events. He has presented on a wide range of topics involving California income and franchise tax. He has been a frequent speaker for the California Bar, California Society of Enrolled Agents, California Society of Tax Consultants, IRS Forum, California Tax Policy Conference, Tax Executive Institute, and CalCPA. He holds a bachelor’s degree in business administration (accounting) from CSU, Sacramento and is recipient of the 2014 Presidents Award from the California Society of Enrolled Agents; the 2014 Bruce I. Hochman Award from the UCLA Extensions Annual Tax Controversy Institute; and the 2015 CalTax Taxpayer Award for Outstanding Public Service.
Daniel Sparks is a client director in the private clients division of Pitcher Partners Sydney. As part of the private clients team, his responsibilities include management of relationships, provision of advice and compliance support for a significant number of the firm’s most valuable individual clients. He joined the firm in 2005, having spent several years working in a smaller firm primarily on individual clients, business and franchise groups. Sparks looks after a portfolio of clients focused primarily on high net wealth families, financial services businesses, and internationally mobile executives. Given his client base, Sparks has a strong interest in the areas of banking, private equity, superannuation, employee share schemes, commercial property and structured financial products. Sparks’ areas of expertise include personal tax, international tax, and structuring. He works proactively with clients to understand and optimize their personal tax position, including planning around the realization of investments, getting value out of structures and taxation of employee shares. He has extensive experience in cross-border strategies and residency issues, with a particular focus on tax planning for clients with U.S. backgrounds. And he has extensive experience in the use of available structures to develop personal wealth, protect assets and facilitate family/business succession, including advice around different types of trusts, super funds, and corporate vehicles. His professional qualifications and memberships include membership in the Institute of Chartered Accountants in Australia and New Zealand, and membership in the Taxation Institute of Australia with the designation of Chartered Tax Advisor.
Rick Speier, Jr. spent 29 years as a special agent, manager and executive with IRS Criminal Investigation (CI). During his management career, he served in a number of increasingly responsible positions with CI including tenures as the Special Agent in Charge of both the San Jose and Los Angeles field offices. He ended his government career in 2006 after serving as the Deputy Chief Criminal Investigation—CI’s second-in-command. In this position, he supervised CI’s 4,600 employees and was responsible for CI’s entire investigative program. He also served as the Acting Chief Criminal Investigation immediately prior to his retirement. As an IRS executive and manager he frequently represented IRS before the media and on Capitol Hill. He has also testified extensively as a government expert during criminal trials. Since his retirement, he has served as a consultant to attorneys and corporate clients who seek his guidance in matters dealing with all financial crimes and primarily tax crimes. Speier is an enrolled agent and is a frequent participant as a panelist and speaker before groups of tax professionals, attorneys and accountants. He has served as a defense expert witness in both criminal and civil trials.
Bill Staley practices law in Woodland Hills. His clients include many closely-held businesses, several S corporations, and a few nonprofit organizations. He frequently advises clients who are starting, buying, selling, reorganizing or dissolving business entities. Staley is a graduate of the CSUN School of Business and the UCLA School of Law. He is a past chair of the Taxation Section of the Los Angeles County Bar Association and an active member of the S Corporation Committee of the ABA Tax Section. He is a frequent speaker on tax and business law topics.
Tim Tikalsky has 34 years of experience in public accounting that includes seven years with a Big Four public accounting firm. He joined RINA in 1995 and became a stockholder in January 1999. He heads the consulting services department and the real estate group which includes services such as valuations, litigation support, cost segregation, performance management, and retirement and succession planning. Tikalsky specializes in tax planning, compliance and consulting for medium to large closely-held companies, partnerships and fiduciaries. He has extensive experience in handling engagements with multistate and foreign operations. His passion is helping companies enhance their performance and profits with RINA’s performance management services, where he acts as facilitator and advisor. Tikalsky is a frequent contributor to professional and technical publications and is editor of RINA’s quarterly newsletter, The Real Estate Report. He is also a frequent speaker at professional and industry events such as the International Council of Shopping Center (ICSC)’s Annual Law Conference and RINA’s monthly real estate series. He has been an adjunct professor at California State University, East Bay since 2006.
Carole Trent (known as Jodi) joined Kieckhafer Schiffer & Company, LLP in November 2012, bringing 20 years of experience in public accounting. She is an active member of the firm’s family financial services and expatriate tax practices, dividing her time between offices in the Bay Area, Orange County, and Portland. She has extensive knowledge in both compliance and consulting for individuals with inbound and outbound international taxation issues. The experience she gained from a five-plus year rotation in Europe enhances her ability to relate to her clients and help them navigate through the unknown. Trent’s experience includes assistance structuring inbound and outbound operations for small and middle market clients moving individuals abroad to take advance of the global economy; structuring and implementation of expatriate programs and policies; international payroll consulting and compliance; development of a network of U.S. service providers that can assist with immigration, banking, re-location, insurance, legal structuring and/or compensation services; and compliance and consulting for individuals and their closely held investments. Trent received her bachelor’s degree in accounting from the State University of New York, Binghamton. She also studied public administration at the University of New Orleans where she received her master of public administration degree.
Lydia Turanchik is a principal at Mather Law Corporation. She previously was an associate and then partner with Kajan Mather and Barish for eight years. Prior to joining Kajan Mather and Barish, Turanchik spent seven years as a trial attorney with the United States Department of Justice, Tax Division, in Washington, DC. She handles litigation and tax controversy matters against the United States Department of Justice, the Internal Revenue Service, the California state taxing authorities (including the Franchise Tax Board, the Board of Equalization, and the Employment Development Division) and the L.A. City Office of Finance. She has handled tax disputes at all levels, including audit, appeal, settlement, litigation and collection. Turanchik is admitted to practice in California and Massachusetts (inactive) and is a member of the Bar of the Supreme Court of the United States, the Ninth Circuit Court of Appeals, the District Court for the Central and Eastern Districts of California, and the United States Tax Court. She received a master of laws in taxation from Boston University in 1999; her juris doctor degree from Vermont Law School in 1998, where she was editor-in-chief of the Vermont Law Review; and her bachelor’s degree in political science from Tufts University in 1995. She has lectured on current tax controversy matters for the State Bar of California, the CalCPA Education Foundation, the Los Angeles County Bar Association, the Beverly Hills Bar Association, and the San Fernando Bar Association.
Stephen J. Turanchik is an attorney in the tax practice of Paul Hastings, and is based in the firm’s Los Angeles office. His practice focuses on tax controversy and litigation at the state and federal levels and tax advice on international reporting. He previously litigated for six years for the U.S. Department of Justice, Tax Division, Civil Trial Section in Washington, DC, and has substantial litigation experience. During his tenure with the Tax Division, Turanchik handled hundreds of tax cases in federal, bankruptcy, state and probate court. He received an Outstanding Attorney award from the Tax Division in 2003. He has represented multi-billion dollar U.S. pension funds in European refund claim suits in excess of $50 million, and a bank holding company in U.S. Bankruptcy Court regarding tax allocation agreement of $50 million and income tax refunds in excess of $7 million. He has defended an internet service provider in employment tax audits in New York and California, served as international tax reporting subject matter expert for an independent examiner in the U.S. Department of Justice Swiss Bank Program, provided tax advice to investment managers and financial institutions on compliance obligations under the Foreign Account Tax Compliance Act, and defended virtual currency exchange in examination by Department of Treasury Financial Crime Enforcement Network. Turanchik has served as an adjunct professor at Loyola Law School’s LL.M. Program and Golden Gate University’s Masters of Taxation Program. His bar association leadership positions include serving as chair of the Los Angeles County Bar Association, Taxation Section’s Executive Committee, 2014-2015; chair of the California State Bar, Taxation Section’s Corporate and Pass-Through Entities Committee, 2012-2015; and president of the Association of Tax Counsels, 2014-present. He earned his bachelor’s degree in economics from the College of the Holy Cross in May 1992; his juris doctor degree from Fordham University School of Law in May 1995; and his master of laws in Taxation from New York University School of Law in May 1999.
Belan Kirk Wagner is the managing partner of Wagner Kirkman Blaine Klomparens & Youmans LLP, a full-service law firm providing both transactional and litigation services. Wagner is head of the taxation and transactional department which practices in a variety of areas. He provides legal services, expert witness and consulting services in the following specialties: tax planning; real estate; business planning including mergers and acquisitions; estate planning, probate and asset protection; tax exempt organizations; deferred compensation and ERISA compliance; representing professional organizations including physicians, attorneys and accountants; and general counsel to closely-held businesses and boards. With over 35 years of in-depth experience in business, taxation, real estate, estate planning and controversy work, coupled with the support of other firm lawyers, Wagner has developed a unique practice designed to provide multi-dimensional legal services to the business owner, executive or individual who must comply with today’s complex legal system. He provides direct representation to clients as well as acting as an expert resource to client’s primary attorneys, accountants, financial advisers and other representatives. He earned his bachelor’s degree in psychology, magna cum laude, from the University of California, Santa Barbara in 1972; his juris doctor degree from McGeorge School of Law, University of the Pacific in 1975; and his master of laws in taxation from the University of Miami in 1976.
Minna C. Yang, CPA, Esq. is a partner in the law firm of Wagner Kirkman Blaine Klomparens & Youmans LLP. Yang practices in the areas of taxation, business, real estate, estate planning and probate. She not only provides direct representation to clients, but serves as a practiced resource to clients’ primary accountants, financial advisers and other representatives. She assists clients and companies with matters including owner relationships, mergers, acquisitions, sales, exchanges, financing and debt restructuring including foreclosures, leases, partnerships, joint ventures and broker-agent relationships, and also specializes in related insurance planning general business law. Yang also practices in the area of federal and state taxation law. Her extensive background as a CPA and auditor for the State Board of Equalization not only provides her with a different insight and perception on the needs of the tax community, but also in complex tax cases where she has represented companies and individuals in all aspects of tax planning and controversy resolution before federal and state tax authorities. Yang’s practice includes estate planning as well as business and asset succession planning. Yang served as an adjunct instructor at Golden Gate University from 2003-08 and is a frequent lecturer before various professional societies and organizations such as Continuing Education of the Bar, Society of Enrolled Agents, PCBC Executive Conference, Tax Officers Summit, the California State Bar Association, and CalCPA.
Haoshen Zhong is a lawyer working at HodgenLaw PC, where he works with CPAs in the firm to identify and classify unusual foreign assets. He is commonly asked to examine hair-splitting regulations and areas where the IRS has published scant guidance, then come to a conclusion about how to treat a foreign asset. He first worked with PFICs in the context of foreign insurance plans and from there expanded into other matters related to them. Zhong received his juris doctor degree from U.C. Hastings. Before joining HodgenLaw, he was a patent agent.