Speakers
James W. Ahern
Senior Treasury Tax Advisor
GMAC Financial Services (Advisory Board Member)
James is the Senior Treasury Tax Advisor at GMAC Financial Services in New York City. He is responsible for treasury and capital markets tax matters including securitizations, borrowings, tax dealing and hedging, product taxation, and debt restructurings. Previously, he was the SVP – Corporate Tax Director at Regions Financial Corporation. Mr. Ahern received his BS in Accounting from St. John’s University, and MBA in Taxation from Pace University.
Senior Treasury Tax Advisor
GMAC Financial Services (Advisory Board Member)
James is the Senior Treasury Tax Advisor at GMAC Financial Services in New York City. He is responsible for treasury and capital markets tax matters including securitizations, borrowings, tax dealing and hedging, product taxation, and debt restructurings. Previously, he was the SVP – Corporate Tax Director at Regions Financial Corporation. Mr. Ahern received his BS in Accounting from St. John’s University, and MBA in Taxation from Pace University.
John Cederberg, CPA
Partner
Cederberg & Associates
John is a Partner with Cederberg & Associates, certified public accountants engaged in the practice of business and tax consulting in Lincoln, Nebraska. His principal areas of practice in the banking industry are S Corporation and QSub Elections, changes of control and the related regulatory filings, consultation and representation regarding the federal, state, and multi-state taxation of banks and bank holding companies, and the transition of management and ownership of closely held institutions to the successor generation. Outside the banking industry, Mr. Cederberg advises on the creation and operation of limited liability companies, advises on changes of control and transition planning for other closely held businesses, is an accounting adviser in bankruptcy proceedings, and is a part-time tax lobbyist in Nebraska. He is a former member of the Advisory Board of the Bank Tax Institute and has co-chaired the Community Bank Tax Workshop since its inception in 1995. Mr. Cederberg is the editor of Tax and Accounting Letter for the Nebraska Independent Bankers Association. He received his Bachelor of Arts degree from Dana College and Masters of Arts degree from the University of South Dakota. Mr. Cederberg also studied at Georgetown University.
Partner
Cederberg & Associates
John is a Partner with Cederberg & Associates, certified public accountants engaged in the practice of business and tax consulting in Lincoln, Nebraska. His principal areas of practice in the banking industry are S Corporation and QSub Elections, changes of control and the related regulatory filings, consultation and representation regarding the federal, state, and multi-state taxation of banks and bank holding companies, and the transition of management and ownership of closely held institutions to the successor generation. Outside the banking industry, Mr. Cederberg advises on the creation and operation of limited liability companies, advises on changes of control and transition planning for other closely held businesses, is an accounting adviser in bankruptcy proceedings, and is a part-time tax lobbyist in Nebraska. He is a former member of the Advisory Board of the Bank Tax Institute and has co-chaired the Community Bank Tax Workshop since its inception in 1995. Mr. Cederberg is the editor of Tax and Accounting Letter for the Nebraska Independent Bankers Association. He received his Bachelor of Arts degree from Dana College and Masters of Arts degree from the University of South Dakota. Mr. Cederberg also studied at Georgetown University.
Tim Cleary
Executive Director, Federal Tax Practice
Grant Thornton LLP
Tim is an Executive Director in Grant Thornton’s Federal Tax Practice. Tim has over 25 years of banking and financial services industry experience and significant experience managing all aspects of the corporate tax function. Before joining Grant Thornton, Tim was Senior Vice President at Washington Mutual responsible for tax planning initiatives and strategies. At Washington Mutual, Tim led the development, implementation and evaluation of structured finance products that raise tax efficient debt and capital. Projects have included cross border financing and capital structures, REIT preferred partnerships, municipal bond structures and bank owned life insurance programs. Prior to Washington Mutual , Tim was Vice President of Tax with Transamerica Finance Corporation and also served as a Director of Taxes at a Big 4 accounting firm. Tim’s past corporate responsibilities have encompassed staff management and development, tax planning, compliance, FAS 109 tax accounting, FIN 48 implementations, and the audit function. Professional certifications and memberships: Certified Public Account (Illinois); American Institute of Certified Public Accountants; and Illinois Society of Certified Public Accountants. Tim received his Bachelor of Science in Accounting from the University of Illinois and his Master of Science in Taxation from DePaul University.
Executive Director, Federal Tax Practice
Grant Thornton LLP
Tim is an Executive Director in Grant Thornton’s Federal Tax Practice. Tim has over 25 years of banking and financial services industry experience and significant experience managing all aspects of the corporate tax function. Before joining Grant Thornton, Tim was Senior Vice President at Washington Mutual responsible for tax planning initiatives and strategies. At Washington Mutual, Tim led the development, implementation and evaluation of structured finance products that raise tax efficient debt and capital. Projects have included cross border financing and capital structures, REIT preferred partnerships, municipal bond structures and bank owned life insurance programs. Prior to Washington Mutual , Tim was Vice President of Tax with Transamerica Finance Corporation and also served as a Director of Taxes at a Big 4 accounting firm. Tim’s past corporate responsibilities have encompassed staff management and development, tax planning, compliance, FAS 109 tax accounting, FIN 48 implementations, and the audit function. Professional certifications and memberships: Certified Public Account (Illinois); American Institute of Certified Public Accountants; and Illinois Society of Certified Public Accountants. Tim received his Bachelor of Science in Accounting from the University of Illinois and his Master of Science in Taxation from DePaul University.
Ron J. Copher
CFO
Glacier Bancorp, Inc. (Advisory Board Member)
Ron is CFO and Director of Taxation for Glacier Bancorp, Inc. (NASDAQ: GBCI), a multi-state bank holding company headquartered in Kalispell, Montana. His responsibilities include working closely with the banking subsidiaries in merger and acquisitions, financial accounting and tax issues, strategic planning, asset/liability management and budgeting. Prior to joining Glacier Bancorp, Inc. in December 2006, Ron was CFO and Director of Taxation for Oak Hill Financial, Inc., headquartered in Jackson, Ohio. His responsibilities included working closely with the banking, consumer finance, title insurance and employee benefits subsidiaries in accounting and tax issues, merger and acquisitions, strategic planning, investment portfolio management and budgeting. Prior to joining Oak Hill Financial, Inc. in July 1999, Mr. Copher was a partner in the Los Angeles office of Grant Thornton LLP, where he last served as partner-in-charge of the Financial Services practice for Grant Thornton’s Southern California offices in addition to serving on the firm’s National Financial Services Committee. In his practice, Mr. Copher specialized in the taxation of financial institutions and advised clients in the tax planning for acquisitions of target companies and branch purchases. Mr. Copher has also advised clients in design and administration of stock option and other stock incentive plans, deferred compensation arrangements, installation of Employee Stock Ownership Plans (“ESOPs”), and other employee benefit plans. He co-authored the article “Modeling Executive Stock Options Exercise Behavior: A Mathematical Approach” in addition to his earlier article “Can You Afford Your Stock Options” as well as other articles appearing in Taxation for Accountants, Ohio Community Banker, Bank Auditing and Accounting Report and the Grant Thornton LLP publications, Currency and Tax & Business Advisor. Mr. Copher is a member of the Financial Institutions Accounting Council (FIAC) which regularly meets with FASB, SEC, AICPA and banking industry regulatory agencies on matters of concern to financial institutions. He is a past Chairman and member of the Board of Directors of the Financial Managers Society, having completed seven years of service in June 2007.
CFO
Glacier Bancorp, Inc. (Advisory Board Member)
Ron is CFO and Director of Taxation for Glacier Bancorp, Inc. (NASDAQ: GBCI), a multi-state bank holding company headquartered in Kalispell, Montana. His responsibilities include working closely with the banking subsidiaries in merger and acquisitions, financial accounting and tax issues, strategic planning, asset/liability management and budgeting. Prior to joining Glacier Bancorp, Inc. in December 2006, Ron was CFO and Director of Taxation for Oak Hill Financial, Inc., headquartered in Jackson, Ohio. His responsibilities included working closely with the banking, consumer finance, title insurance and employee benefits subsidiaries in accounting and tax issues, merger and acquisitions, strategic planning, investment portfolio management and budgeting. Prior to joining Oak Hill Financial, Inc. in July 1999, Mr. Copher was a partner in the Los Angeles office of Grant Thornton LLP, where he last served as partner-in-charge of the Financial Services practice for Grant Thornton’s Southern California offices in addition to serving on the firm’s National Financial Services Committee. In his practice, Mr. Copher specialized in the taxation of financial institutions and advised clients in the tax planning for acquisitions of target companies and branch purchases. Mr. Copher has also advised clients in design and administration of stock option and other stock incentive plans, deferred compensation arrangements, installation of Employee Stock Ownership Plans (“ESOPs”), and other employee benefit plans. He co-authored the article “Modeling Executive Stock Options Exercise Behavior: A Mathematical Approach” in addition to his earlier article “Can You Afford Your Stock Options” as well as other articles appearing in Taxation for Accountants, Ohio Community Banker, Bank Auditing and Accounting Report and the Grant Thornton LLP publications, Currency and Tax & Business Advisor. Mr. Copher is a member of the Financial Institutions Accounting Council (FIAC) which regularly meets with FASB, SEC, AICPA and banking industry regulatory agencies on matters of concern to financial institutions. He is a past Chairman and member of the Board of Directors of the Financial Managers Society, having completed seven years of service in June 2007.
Steven Corrie
Treasurer
Security National Corporation
Steve is Treasurer for Security National Corporation in Sioux City, Iowa. His responsibilities include accounting, auditing, taxes, asset-liability management, bank acquisitions, and holding company consolidation. Mr. Corrie received his B.S. in Business and Economics from Morningside College. He is a past member of the American Bankers Association Taxation Committee, and is currently serving on the American Bankers Association Accounting Committee. He is a Certified Management Accountant.
Treasurer
Security National Corporation
Steve is Treasurer for Security National Corporation in Sioux City, Iowa. His responsibilities include accounting, auditing, taxes, asset-liability management, bank acquisitions, and holding company consolidation. Mr. Corrie received his B.S. in Business and Economics from Morningside College. He is a past member of the American Bankers Association Taxation Committee, and is currently serving on the American Bankers Association Accounting Committee. He is a Certified Management Accountant.
William Coe
Technical Advisor – Commercial Banking
IRS
Technical Advisor – Commercial Banking
IRS
Jason Connery
Principal
KPMG LLP
Principal
KPMG LLP
Walter B. Doggett, III
Vice President & Corporate Tax Director
The Wilmington Trust Company
Walter currently serves as Vice President and Corporate Tax Director for Wilmington Trust Company. For six years prior to that, he served as the Corporate Tax Director for Riggs Bank in Washington, D.C. Mr. Doggett received his B.S. in Finance from the University of Virginia, M.S. in Tax from Georgetown University, and M.S. in Finance and MBA from Loyola College of Maryland. His professional memberships include the American Bankers Association – Taxation Committee, AICPA – Tax Legislation & Policy Committee, Tax Executives Institute – Federal Tax Committee, and Tax Executives Institute (Baltimore/Washington Chapter) – Board Member. Mr. Doggett is a Certified Public Accountant, Certified Financial Planner, and Charter Financial Consultant.
Vice President & Corporate Tax Director
The Wilmington Trust Company
Walter currently serves as Vice President and Corporate Tax Director for Wilmington Trust Company. For six years prior to that, he served as the Corporate Tax Director for Riggs Bank in Washington, D.C. Mr. Doggett received his B.S. in Finance from the University of Virginia, M.S. in Tax from Georgetown University, and M.S. in Finance and MBA from Loyola College of Maryland. His professional memberships include the American Bankers Association – Taxation Committee, AICPA – Tax Legislation & Policy Committee, Tax Executives Institute – Federal Tax Committee, and Tax Executives Institute (Baltimore/Washington Chapter) – Board Member. Mr. Doggett is a Certified Public Accountant, Certified Financial Planner, and Charter Financial Consultant.
Patrick Egan
Director – Tax Planning
New York Community Bancorp (Advisory Board Member)
Director – Tax Planning
New York Community Bancorp (Advisory Board Member)
Glenn N. Eichen
Head of Retail Tax
TD Bank (Advisory Board Member)
Glenn N. Eichen is the Head of Retail Tax at TD Bank in Cherry Hill, N.J. Previously he was the Senior Tax Counsel at Citigroup in New York City. Prior to Citigroup, he was Executive Vice President, Federal Tax Counsel, at Countrywide Financial Corporation in Calabasas, California. Prior to Countrywide Financial Corp., he was Senior Vice President for FleetBoston Financial, and was Manager of Domestic Tax Research and Planning for the First National Bank of Chicago. Prior to that, Mr. Eichen was a Principal with Arthur Young and Company in their National Tax Group in Washington, D.C. He received his JD degree from George Washington University, his MBA from the Wharton School, and his BA degree from Amherst College.
Head of Retail Tax
TD Bank (Advisory Board Member)
Glenn N. Eichen is the Head of Retail Tax at TD Bank in Cherry Hill, N.J. Previously he was the Senior Tax Counsel at Citigroup in New York City. Prior to Citigroup, he was Executive Vice President, Federal Tax Counsel, at Countrywide Financial Corporation in Calabasas, California. Prior to Countrywide Financial Corp., he was Senior Vice President for FleetBoston Financial, and was Manager of Domestic Tax Research and Planning for the First National Bank of Chicago. Prior to that, Mr. Eichen was a Principal with Arthur Young and Company in their National Tax Group in Washington, D.C. He received his JD degree from George Washington University, his MBA from the Wharton School, and his BA degree from Amherst College.
Dean M. Fischbeck
Senior Vice President
Bank of America
Global Federal Tax Audit and Controversy Senior Manager
Dean is a Senior Vice President with Bank of America and is its Global Federal Tax Audit and Controversy Senior Manager. He has been with the company for 18 years. During this time he has been in charge of tax audit management for Security Pacific (Los Angeles), BankAmerica (San Francisco), and NationsBank/Bank of America (Charlotte). He has also managed the final tax audits of numerous acquired banks and corporations, including Continental Bank, Boatmen’s Bank, Barnett Banks, and now FleetBoston. He has dealt with the full spectrum of domestic and international banking issues at the examination, appeals, litigation, and technical advice stages. In 2002 he was instrumental in helping Bank of America and the IRS conclude the largest single settlement of tax years and issues ever: 7 major predecessor consolidated groups, 58 tax years, over 3000 exam issues, and over $3 billion of tax in dispute. Before Bank of America he worked in the Los Angeles Tax Department of Arthur Andersen & Co. for 10 years. Mr. Fischbeck is a CPA, has a J.D. from the University of California, Davis, and a B.A. from Claremont McKenna College. He is a member of the Tax Executives Institute and the AICPA.
Senior Vice President
Bank of America
Global Federal Tax Audit and Controversy Senior Manager
Dean is a Senior Vice President with Bank of America and is its Global Federal Tax Audit and Controversy Senior Manager. He has been with the company for 18 years. During this time he has been in charge of tax audit management for Security Pacific (Los Angeles), BankAmerica (San Francisco), and NationsBank/Bank of America (Charlotte). He has also managed the final tax audits of numerous acquired banks and corporations, including Continental Bank, Boatmen’s Bank, Barnett Banks, and now FleetBoston. He has dealt with the full spectrum of domestic and international banking issues at the examination, appeals, litigation, and technical advice stages. In 2002 he was instrumental in helping Bank of America and the IRS conclude the largest single settlement of tax years and issues ever: 7 major predecessor consolidated groups, 58 tax years, over 3000 exam issues, and over $3 billion of tax in dispute. Before Bank of America he worked in the Los Angeles Tax Department of Arthur Andersen & Co. for 10 years. Mr. Fischbeck is a CPA, has a J.D. from the University of California, Davis, and a B.A. from Claremont McKenna College. He is a member of the Tax Executives Institute and the AICPA.
Richard Garrison
Senior Vice President, Director of Tax Accounting and Compliance
Jefferies & Co. (Advisory Board Member)
Richard Garrison is the Senior Vice President, Director of Tax Accounting and Compliance for Jefferies & Company, Inc., a major global securities and investment banking firm located in New York City. Prior to joining Jefferies, he was the Senior Vice President and Director of Tax for BBVA Compass. He has over 20 years tax experience in the financial services industry and is a member of the American Institute of Certified Public Accountants and the Wall Street Tax Association.
Senior Vice President, Director of Tax Accounting and Compliance
Jefferies & Co. (Advisory Board Member)
Richard Garrison is the Senior Vice President, Director of Tax Accounting and Compliance for Jefferies & Company, Inc., a major global securities and investment banking firm located in New York City. Prior to joining Jefferies, he was the Senior Vice President and Director of Tax for BBVA Compass. He has over 20 years tax experience in the financial services industry and is a member of the American Institute of Certified Public Accountants and the Wall Street Tax Association.
Christopher E. Getty
Tax Partner Financial Services, Banking & Capital Markets
Ernst & Young LLP
Tax Partner Financial Services, Banking & Capital Markets
Ernst & Young LLP
Laura M. Gingrich
Vice President and Director of Tax and Financial Reporting
Washington Trust Bank
Laura is a Vice President and Director of Tax and Financial Reporting for Washington Trust Bank, a regional bank headquartered in Spokane, Washington. She has been with the company for 22 years. Ms. Gingrich is responsible for corporate tax and financial and regulatory accounting. Prior to joining Washington Trust Bank, she worked in public accounting for 7 years. Ms. Gingrich is a CPA and received her B.B.A. and Master of Science in Taxation from Gonzaga University. She is a former member of the American Bankers Association Taxation Committee and current member of the American Institute of Certified Public Accountants and the Washington Society of Certified Public Accountants.
Vice President and Director of Tax and Financial Reporting
Washington Trust Bank
Laura is a Vice President and Director of Tax and Financial Reporting for Washington Trust Bank, a regional bank headquartered in Spokane, Washington. She has been with the company for 22 years. Ms. Gingrich is responsible for corporate tax and financial and regulatory accounting. Prior to joining Washington Trust Bank, she worked in public accounting for 7 years. Ms. Gingrich is a CPA and received her B.B.A. and Master of Science in Taxation from Gonzaga University. She is a former member of the American Bankers Association Taxation Committee and current member of the American Institute of Certified Public Accountants and the Washington Society of Certified Public Accountants.
Vincent Guiliano
Commercial & Foreign Banking Industry Counsel
IRS
Vincent is both the Commercial and Foreign Banking Industry Counsel for the Service. As Industry Counsel, he is the Chief Counsel’s expert in the field on issues unique to the banking industry. His current duties include advising LMSB’s Technical Advisors for banking in the identification of emerging issues, along with providing legal advice on issues encountered during audits, at Appeals and in litigation. He has been an instructor at numerous courses inside the Service and a panelist at a number of tax seminars with the outside bar. Mr. Guiliano began his legal career with the Chief Counsel’s Office as a Tax Law Specialist in the National Office back in 1983. For the past 23 years, he has been a trial attorney assigned to the Counsel office in Manhattan where he has tried numerous cases and assisted on the audits of a number of major corporations. In 1991, he was promoted to the position of Special Litigation Assistant (now Senior Counsel). Mr. Guiliano holds a B.A. from Springfield College (1976), a J.D. from Western New England College School of Law (1980) and an M.L.T. with Distinction from the Georgetown University Law Center (1981). He is admitted to practice law in New York, New Jersey and New Hampshire (inactive).
Commercial & Foreign Banking Industry Counsel
IRS
Vincent is both the Commercial and Foreign Banking Industry Counsel for the Service. As Industry Counsel, he is the Chief Counsel’s expert in the field on issues unique to the banking industry. His current duties include advising LMSB’s Technical Advisors for banking in the identification of emerging issues, along with providing legal advice on issues encountered during audits, at Appeals and in litigation. He has been an instructor at numerous courses inside the Service and a panelist at a number of tax seminars with the outside bar. Mr. Guiliano began his legal career with the Chief Counsel’s Office as a Tax Law Specialist in the National Office back in 1983. For the past 23 years, he has been a trial attorney assigned to the Counsel office in Manhattan where he has tried numerous cases and assisted on the audits of a number of major corporations. In 1991, he was promoted to the position of Special Litigation Assistant (now Senior Counsel). Mr. Guiliano holds a B.A. from Springfield College (1976), a J.D. from Western New England College School of Law (1980) and an M.L.T. with Distinction from the Georgetown University Law Center (1981). He is admitted to practice law in New York, New Jersey and New Hampshire (inactive).
Mark Hoffenberg
Principal
KPMG LLP
Principal
KPMG LLP
Joseph Hargrove
Principal
KPMG LLP
Principal
KPMG LLP
Brian M. Hydrick
Tax Partner
PricewaterhouseCoopers LLP
Brian is a Tax Partner specializing in the Financial Services industry. For the past 14 years, he has focused on serving financial services companies with a concentration in banking, real estate, and capital markets businesses. Specific industry experience includes tax aspects of securitization transactions, mortgage banking, financial products/hedging, and leasing. Other client service experience includes tax accounting methods, tax controversies, mergers & acquisitions (including FDIC assisted transactions), REIT, and partnership consultation. Brian received his undergraduate mechanical engineering degree (1994) and a masters degree in taxation (1996) from the University of Alabama. He is a member of the North Carolina Society of Certified Public Accountants and the American Institute of Certified Public Accountants and he is licensed to practice in the State of North Carolina. Brian is a tax partner specializing in the Financial Services industry. For the past 14 years, he has focused on serving financial services companies with a concentration in banking, real estate, and capital markets businesses. Niche industry experience includes tax aspects of securitization transactions, mortgage banking, financial products/hedging, and leasing. Other client service experience includes tax accounting methods, tax controversies, mergers & acquisitions (including FDIC assisted transactions), C corporation, REIT, S corporation, and partnership consultation, and state tax planning. Brian received his undergraduate mechanical engineering degree (1994) and a masters degree in taxation (1996) from the University of Alabama. He is a member of the North Carolina Society of Certified Public Accountants and the American Institute of Certified Public Accountants and he is licensed to practice in the State of North Carolina.
Tax Partner
PricewaterhouseCoopers LLP
Brian is a Tax Partner specializing in the Financial Services industry. For the past 14 years, he has focused on serving financial services companies with a concentration in banking, real estate, and capital markets businesses. Specific industry experience includes tax aspects of securitization transactions, mortgage banking, financial products/hedging, and leasing. Other client service experience includes tax accounting methods, tax controversies, mergers & acquisitions (including FDIC assisted transactions), REIT, and partnership consultation. Brian received his undergraduate mechanical engineering degree (1994) and a masters degree in taxation (1996) from the University of Alabama. He is a member of the North Carolina Society of Certified Public Accountants and the American Institute of Certified Public Accountants and he is licensed to practice in the State of North Carolina. Brian is a tax partner specializing in the Financial Services industry. For the past 14 years, he has focused on serving financial services companies with a concentration in banking, real estate, and capital markets businesses. Niche industry experience includes tax aspects of securitization transactions, mortgage banking, financial products/hedging, and leasing. Other client service experience includes tax accounting methods, tax controversies, mergers & acquisitions (including FDIC assisted transactions), C corporation, REIT, S corporation, and partnership consultation, and state tax planning. Brian received his undergraduate mechanical engineering degree (1994) and a masters degree in taxation (1996) from the University of Alabama. He is a member of the North Carolina Society of Certified Public Accountants and the American Institute of Certified Public Accountants and he is licensed to practice in the State of North Carolina.
Chris Kalyvas
Assurance Partner, Financial Services Office
Ernst & Young LLP
• Chris has more than 20 years of experience with Ernst & Young serving global financial services organizations.
• He serves clients in an audit and advisory capacity, including commercial banks, diversified financial institutions, specialty finance companies and leasing companies.
• Chris has specific industry knowledge in securities processing operations; issuance of SAS 70 reports; all aspects of SEC financial and internal control reporting; global planning and coordination; corporate and retail lending; complex structured finance transactions including securitizations, leveraged leases, derivatives and hedge accounting requirements; merger and acquisition due diligence and accounting.
• His clients served include The Bank of New York Mellon, American Express, Fortress Investment Group, JG Wentworth, Clinton Group, Cardworks and Hewlett-Packard Financial Services.
• Chris participates on Ernst & Young’s Global Banking Advisory Panel.
• Chris has a B.S. and M.B.A. from New York University and is a Certified Public Accountant and member of the American Institute of Certified Public Accountants.
Assurance Partner, Financial Services Office
Ernst & Young LLP
• Chris has more than 20 years of experience with Ernst & Young serving global financial services organizations.
• He serves clients in an audit and advisory capacity, including commercial banks, diversified financial institutions, specialty finance companies and leasing companies.
• Chris has specific industry knowledge in securities processing operations; issuance of SAS 70 reports; all aspects of SEC financial and internal control reporting; global planning and coordination; corporate and retail lending; complex structured finance transactions including securitizations, leveraged leases, derivatives and hedge accounting requirements; merger and acquisition due diligence and accounting.
• His clients served include The Bank of New York Mellon, American Express, Fortress Investment Group, JG Wentworth, Clinton Group, Cardworks and Hewlett-Packard Financial Services.
• Chris participates on Ernst & Young’s Global Banking Advisory Panel.
• Chris has a B.S. and M.B.A. from New York University and is a Certified Public Accountant and member of the American Institute of Certified Public Accountants.
Jeffrey Kammerman
Technical Advisor, Commercial
Banking, IRS
Technical Advisor, Commercial
Banking, IRS
Bruce Kamins
Deputy Tax Director, Global Consumer Group
Citigroup Corporate Tax Department (Advisory Board Member)
Bruce is the Deputy Tax Director of the Global Consumer Group tax department within Citigroup. He has been with Citibank/Citigroup since 1985, having held a wide variety of positions spanning the international and domestic units within Citigroup, including several years heading up the Emerging Markets tax group in London. Prior to Citigroup, Bruce was the International Tax Manager at Warner Communications Inc. and prior to that was a tax supervisor at Coopers & Lybrand.
Deputy Tax Director, Global Consumer Group
Citigroup Corporate Tax Department (Advisory Board Member)
Bruce is the Deputy Tax Director of the Global Consumer Group tax department within Citigroup. He has been with Citibank/Citigroup since 1985, having held a wide variety of positions spanning the international and domestic units within Citigroup, including several years heading up the Emerging Markets tax group in London. Prior to Citigroup, Bruce was the International Tax Manager at Warner Communications Inc. and prior to that was a tax supervisor at Coopers & Lybrand.
Edward J. Kane
Executive Vice President & Director of Corporate Tax
Huntington Bancshares Incorporated (Advisory Board Member)
Edward is Executive Vice President and Director of Corporate Tax for Huntington Bancshares Incorporated located in Columbus, Ohio. His responsibilities include the tax planning and compliance for Huntington, as well as establishing Tax Policy for the Organization. He received his B.B.A. in Accounting from Pace College and his Master’s degree in Taxation from Pace University. He is a member of the Ohio Bankers League, Michigan Bankers Association and Ohio Business Roundtable. Mr. Kane is also a member of the American Institute of Certified Public Accountants, Maryland Association of Certified Public Accountants and Tax Executives Institute.
Executive Vice President & Director of Corporate Tax
Huntington Bancshares Incorporated (Advisory Board Member)
Edward is Executive Vice President and Director of Corporate Tax for Huntington Bancshares Incorporated located in Columbus, Ohio. His responsibilities include the tax planning and compliance for Huntington, as well as establishing Tax Policy for the Organization. He received his B.B.A. in Accounting from Pace College and his Master’s degree in Taxation from Pace University. He is a member of the Ohio Bankers League, Michigan Bankers Association and Ohio Business Roundtable. Mr. Kane is also a member of the American Institute of Certified Public Accountants, Maryland Association of Certified Public Accountants and Tax Executives Institute.
John P. Kinsella
Senior Vice President and Director of Tax
US Bancorp (Bank Tax Chairman)
John is a Senior Vice President and Director of Tax at US Bancorp in Minneapolis, Minnesota. He has over 25 years of experience in both industry and public accounting. Mr. Kinsella is a graduate of the University of St. Thomas in St. Paul, Minnesota, and is a CPA.
Senior Vice President and Director of Tax
US Bancorp (Bank Tax Chairman)
John is a Senior Vice President and Director of Tax at US Bancorp in Minneapolis, Minnesota. He has over 25 years of experience in both industry and public accounting. Mr. Kinsella is a graduate of the University of St. Thomas in St. Paul, Minnesota, and is a CPA.
Gregory Mastri
Technical Advisor, Commercial
KPMG LLP
Technical Advisor, Commercial
KPMG LLP
Dawn M. McGuire
Senior Manager Financial Services Organization
Ernst & Young LLP
Dawn joined Ernst & Young in May 2006, and is a Senior Manager in the FSO tax practice. Dawn works on the Tax Withholding and Information Reporting Services Team and consults with our clients in the information reporting and withholding arena, assisting them in determining and complying with their many obligations in this area. Dawn focuses on both domestic reporting and withholding issues (i.e., Forms 1099 and backup withholding) and nonresident alien reporting and withholding issues (i.e., Forms 1042-S and section 1441 withholding). Dawn consults with financial service organizations and multinational corporations who face significant information reporting and withholding challenges regarding payments to clients or investors, as well as payments to vendors. Prior to joining Ernst & Young, Dawn was a Manager at another Big Four Accounting firm, where she worked in tax process improvement, and focused on information reporting and tax withholding issues for more than a dozen large financial services clients. Dawn received her BA from Wellesley College, and her JD cum laude from Suffolk University Law School.
Senior Manager Financial Services Organization
Ernst & Young LLP
Dawn joined Ernst & Young in May 2006, and is a Senior Manager in the FSO tax practice. Dawn works on the Tax Withholding and Information Reporting Services Team and consults with our clients in the information reporting and withholding arena, assisting them in determining and complying with their many obligations in this area. Dawn focuses on both domestic reporting and withholding issues (i.e., Forms 1099 and backup withholding) and nonresident alien reporting and withholding issues (i.e., Forms 1042-S and section 1441 withholding). Dawn consults with financial service organizations and multinational corporations who face significant information reporting and withholding challenges regarding payments to clients or investors, as well as payments to vendors. Prior to joining Ernst & Young, Dawn was a Manager at another Big Four Accounting firm, where she worked in tax process improvement, and focused on information reporting and tax withholding issues for more than a dozen large financial services clients. Dawn received her BA from Wellesley College, and her JD cum laude from Suffolk University Law School.
Peter Michalowski
PricewaterhouseCoopers LLP
With over 15 years of public accounting experience, Peter has been a member of PricewaterhouseCoopers’ state tax financial services practice since 1996. Peter is the partner in charge of the state tax financial services practice in New York. As a financial services industry specialist, Peter addresses a variety of state and local tax issues for banks, broker/dealers, mortgage banks, real estate firms (including REITs), private equity funds, hedge funds, investment management firms, and insurance companies. He frequently advises his clients on complex nexus, apportionment, tax accounting, transactional and compliance issues, as well as state tax controversy matters. He previously was a co-instructor of the “State and Local Taxation” course at Northeastern University’s Graduate School of Professional Accounting. Peter is also a contributor to tax and industry publications and a frequent speaker at tax and industry conferences. His publications include: “The Good, the Bad, and the Ugly: What K-1s Mean for New York Alternative Investment Funds” (State Tax Notes, March 31, 2008) and “Economic Nexus Concept Raises State Tax Cost and Complexity for Banks” (Journal of Bank Taxation, Summer 1997).
PricewaterhouseCoopers LLP
With over 15 years of public accounting experience, Peter has been a member of PricewaterhouseCoopers’ state tax financial services practice since 1996. Peter is the partner in charge of the state tax financial services practice in New York. As a financial services industry specialist, Peter addresses a variety of state and local tax issues for banks, broker/dealers, mortgage banks, real estate firms (including REITs), private equity funds, hedge funds, investment management firms, and insurance companies. He frequently advises his clients on complex nexus, apportionment, tax accounting, transactional and compliance issues, as well as state tax controversy matters. He previously was a co-instructor of the “State and Local Taxation” course at Northeastern University’s Graduate School of Professional Accounting. Peter is also a contributor to tax and industry publications and a frequent speaker at tax and industry conferences. His publications include: “The Good, the Bad, and the Ugly: What K-1s Mean for New York Alternative Investment Funds” (State Tax Notes, March 31, 2008) and “Economic Nexus Concept Raises State Tax Cost and Complexity for Banks” (Journal of Bank Taxation, Summer 1997).
J. Henry Oehmann, III CCP, CBP, CEBS, SPHR
Director, National Executive Compensation Services
Grant Thornton, LLP
Director, National Executive Compensation Services
Grant Thornton, LLP
Deborah J. Pflieger
Principal, Financial Services Organization
Ernst & Young, LLP
Debbie joined Ernst & Young in November 2005 and is a Principal in the FSO tax practice. Debbie leads our Tax Withholding and Information Reporting Services Team and consults with our clients in the information reporting and withholding arena, assisting them in determining and complying with their many obligations in this area. Debbie focuses on both domestic reporting and withholding issues (i.e., Forms 1099 and backup withholding) and nonresident alien reporting and withholding issues (i.e., Forms 1042-S and section 1441 withholding). Prior to joining Ernst & Young, Debbie was a Managing Director at another Big Four Accounting firm where she had spent more than eighteen years as a tax professional. Debbie has many clients in the financial service industry, and also works with non-financial institution payors who face significant information reporting and withholding challenges. Debbie received a BS in Government from Georgetown University, a JD from Georgetown University Law Center, and an LL.M. in Taxation from New York University. She served as a member of IRS’ Information Reporting and Advisory Committee from 1997 through 1999, and was chairperson of the Committee in 1998. She is also a past chair of the AICPA’s Relations with the IRS Committee, was the chair of the AICPA’s Tax Shelter Regulations Task Force and was an Adjunct Professor at Georgetown University Law Center where she taught Federal Tax Practice and Procedure in the LL.M. program. Debbie is a popular speaker amongst external groups who focus on information reporting issues.
Principal, Financial Services Organization
Ernst & Young, LLP
Debbie joined Ernst & Young in November 2005 and is a Principal in the FSO tax practice. Debbie leads our Tax Withholding and Information Reporting Services Team and consults with our clients in the information reporting and withholding arena, assisting them in determining and complying with their many obligations in this area. Debbie focuses on both domestic reporting and withholding issues (i.e., Forms 1099 and backup withholding) and nonresident alien reporting and withholding issues (i.e., Forms 1042-S and section 1441 withholding). Prior to joining Ernst & Young, Debbie was a Managing Director at another Big Four Accounting firm where she had spent more than eighteen years as a tax professional. Debbie has many clients in the financial service industry, and also works with non-financial institution payors who face significant information reporting and withholding challenges. Debbie received a BS in Government from Georgetown University, a JD from Georgetown University Law Center, and an LL.M. in Taxation from New York University. She served as a member of IRS’ Information Reporting and Advisory Committee from 1997 through 1999, and was chairperson of the Committee in 1998. She is also a past chair of the AICPA’s Relations with the IRS Committee, was the chair of the AICPA’s Tax Shelter Regulations Task Force and was an Adjunct Professor at Georgetown University Law Center where she taught Federal Tax Practice and Procedure in the LL.M. program. Debbie is a popular speaker amongst external groups who focus on information reporting issues.
Kevin Powers
Partner
Crowe Horwath LLP
Kevin Powers is a Senior Tax Manager at Crowe Horwath LLP in Oak Brook, Illinois. He provides tax consulting and compliance services to clients throughout the country, including medium-to-large-sized financial institutions and community banks. His experience includes S corporation taxation, mergers and acquisitions, federal and state tax examinations, compensation strategies, and federal tax credit programs. Mr. Powers received his B.S. in Accounting from the University of Illinois, and M.S. in Taxation from DePaul University. He is a regular contributor to The Tax Advisor, industry journals and newsletters, and is a frequent speaker at various seminars and internal professional development programs.
Partner
Crowe Horwath LLP
Kevin Powers is a Senior Tax Manager at Crowe Horwath LLP in Oak Brook, Illinois. He provides tax consulting and compliance services to clients throughout the country, including medium-to-large-sized financial institutions and community banks. His experience includes S corporation taxation, mergers and acquisitions, federal and state tax examinations, compensation strategies, and federal tax credit programs. Mr. Powers received his B.S. in Accounting from the University of Illinois, and M.S. in Taxation from DePaul University. He is a regular contributor to The Tax Advisor, industry journals and newsletters, and is a frequent speaker at various seminars and internal professional development programs.
Mark Price
Principal
KPMG LLP
Mark is the Principal-in-Charge of the Financial Institutions Products group at KPMG LLP’s Washington National Tax office. He specializes in the taxation of financial instruments and institutions. He works regularly with clients and firm professionals on the tax issues relevant to financial institutions, including domestic and international commercial and investment banks, broker-dealers, and hedge funds. He also focuses on the taxation of derivative instruments, hedging transactions, portfolio investments, and financing transactions, including securitizations and structured financial transactions. Prior to joining KPMG in 1998, Mr. Price was an associate at Dewey Ballantine LLP in Washington, D.C. Mr. Price received his bachelor’s degree in economics from the University of Colorado at Boulder and his juris doctor from Harvard University.
Principal
KPMG LLP
Mark is the Principal-in-Charge of the Financial Institutions Products group at KPMG LLP’s Washington National Tax office. He specializes in the taxation of financial instruments and institutions. He works regularly with clients and firm professionals on the tax issues relevant to financial institutions, including domestic and international commercial and investment banks, broker-dealers, and hedge funds. He also focuses on the taxation of derivative instruments, hedging transactions, portfolio investments, and financing transactions, including securitizations and structured financial transactions. Prior to joining KPMG in 1998, Mr. Price was an associate at Dewey Ballantine LLP in Washington, D.C. Mr. Price received his bachelor’s degree in economics from the University of Colorado at Boulder and his juris doctor from Harvard University.
Mark Reis
Partner
Moss Adams LLP (Advisory Board Member)
Partner
Moss Adams LLP (Advisory Board Member)
Ellen Rotenberg
Partner
KPMG LLP
Ellen is a Partner at KPMG LLP in New York City.
Partner
KPMG LLP
Ellen is a Partner at KPMG LLP in New York City.
Richard E. Schumacher, Jr.
Senior Vice President, Tax
Alliance Data Systems Corp
Richard is Senior Vice President, Tax, for Alliance Data Systems Corp. in Gahanna, Ohio. He is responsible for world wide corporate tax affairs. Previously, Mr. Schumacher was with Deloitte & Touche LLP where he was responsible for client tax services, practice management and was in the national tax practice serving the banking and financial services industry. He holds a Bachelor’s degree from Ohio State University and a Master’s in taxation from Capital University Law and Graduate School. Mr. Schumacher is a Certified Public Accountant in the State of Ohio.
Senior Vice President, Tax
Alliance Data Systems Corp
Richard is Senior Vice President, Tax, for Alliance Data Systems Corp. in Gahanna, Ohio. He is responsible for world wide corporate tax affairs. Previously, Mr. Schumacher was with Deloitte & Touche LLP where he was responsible for client tax services, practice management and was in the national tax practice serving the banking and financial services industry. He holds a Bachelor’s degree from Ohio State University and a Master’s in taxation from Capital University Law and Graduate School. Mr. Schumacher is a Certified Public Accountant in the State of Ohio.
James Slivanya
Senior Tax Manager
Crowe Horwath LLP
James is a Tax Senior Manager at Crowe Horwath LLP in Columbus, OH. He is responsible for tax consulting and compliance for public financial institution clients, and firmwide tax consulting on financial institution mergers and acquisitions. Mr. Slivanya is a graduate of John Carroll University and is a Certified Public Accountant.
Senior Tax Manager
Crowe Horwath LLP
James is a Tax Senior Manager at Crowe Horwath LLP in Columbus, OH. He is responsible for tax consulting and compliance for public financial institution clients, and firmwide tax consulting on financial institution mergers and acquisitions. Mr. Slivanya is a graduate of John Carroll University and is a Certified Public Accountant.
John M. Taylor
Tax Partner
Ernst & Young LLP
John is a Tax Partner in the Phoenix office of Ernst & Young LLP. John has 15 years of experience providing tax consulting to clients, primarily to clients in banking and finance industries. John spent his first 11 years as a tax professional serving clients in the Los Angeles area and moved to Phoenix in 2006. John’s has two roles within the firm. His primary role is providing general tax services to clients in Arizona and California, across a wide variety of industries, including airlines, retailers, high-tech companies, foreign automakers and, locally, several real estate developers/investors. John also assists the firm’s national banking practice on failed bank acquisitions and bank regulatory matters. John earned a bachelor’s degree in accounting from the University of Arizona and a Master’s in Business Taxation from USC. John is a regular guest lecturer at the University of Arizona, a contributing author to Business Entities, a tax periodical, and a contributing author to Federal Income Taxation of Debt Instruments.
Tax Partner
Ernst & Young LLP
John is a Tax Partner in the Phoenix office of Ernst & Young LLP. John has 15 years of experience providing tax consulting to clients, primarily to clients in banking and finance industries. John spent his first 11 years as a tax professional serving clients in the Los Angeles area and moved to Phoenix in 2006. John’s has two roles within the firm. His primary role is providing general tax services to clients in Arizona and California, across a wide variety of industries, including airlines, retailers, high-tech companies, foreign automakers and, locally, several real estate developers/investors. John also assists the firm’s national banking practice on failed bank acquisitions and bank regulatory matters. John earned a bachelor’s degree in accounting from the University of Arizona and a Master’s in Business Taxation from USC. John is a regular guest lecturer at the University of Arizona, a contributing author to Business Entities, a tax periodical, and a contributing author to Federal Income Taxation of Debt Instruments.
David A. Thornton
Tax Executive
Crowe Horwath LLP
David is a Tax Executive at Crowe Horwath LLP in Columbus, Ohio, and is responsible for the Firm’s overall delivery of tax compliance services to financial service organizations. In addition, he works directly with some of the Firm’s largest accounts in the areas of strategic tax planning, mergers and acquisitions, FAS 109/FIN 48 accounting matters, IRS audits and non-qualified compensation plans. Mr. Thornton has made numerous presentations for various professional organizations and is published annually in The Tax Adviser, a nationally distributed tax periodical. He is a graduate of the University of Dayton and is a member of both the AICPA and Ohio Society of CPAs.
Tax Executive
Crowe Horwath LLP
David is a Tax Executive at Crowe Horwath LLP in Columbus, Ohio, and is responsible for the Firm’s overall delivery of tax compliance services to financial service organizations. In addition, he works directly with some of the Firm’s largest accounts in the areas of strategic tax planning, mergers and acquisitions, FAS 109/FIN 48 accounting matters, IRS audits and non-qualified compensation plans. Mr. Thornton has made numerous presentations for various professional organizations and is published annually in The Tax Adviser, a nationally distributed tax periodical. He is a graduate of the University of Dayton and is a member of both the AICPA and Ohio Society of CPAs.
Clark J. Wulf
Executive Vice President and Corporate Tax Director
KeyCorp
Clark is an Executive Vice President and Corporate Tax Director for KeyCorp in Cleveland, Ohio. He is responsible for the company’s tax functions which include tax planning, tax compliance, tax audits, merger and acquisition support and tax consulting to its major lines of business. Prior to joining Key, Mr. Wulf was a Senior Vice President and Deputy Tax Director of the former Bank One Corporation and its predecessor, First Chicago NBD Corporation. In this role, he was responsible for federal and state tax planning, mergers and acquisitions, and strategic initiatives; including the process and cultural integration of the Department after the merger of Bank One and First Chicago. Prior to that, he was the Corporate Tax Director of NBD Corporation. He began his career with Ernst & Young. Mr. Wulf is a past Chairman of the Tax Committee for the Greater Detroit Chamber of Commerce and a former member of the American Bankers Association Taxation Committee. He is currently a member of the Tax Executives Institute, the Michigan Association of CPAs and the AICPA. Mr. Wulf is a CPA and a graduate of the University of Michigan.
Executive Vice President and Corporate Tax Director
KeyCorp
Clark is an Executive Vice President and Corporate Tax Director for KeyCorp in Cleveland, Ohio. He is responsible for the company’s tax functions which include tax planning, tax compliance, tax audits, merger and acquisition support and tax consulting to its major lines of business. Prior to joining Key, Mr. Wulf was a Senior Vice President and Deputy Tax Director of the former Bank One Corporation and its predecessor, First Chicago NBD Corporation. In this role, he was responsible for federal and state tax planning, mergers and acquisitions, and strategic initiatives; including the process and cultural integration of the Department after the merger of Bank One and First Chicago. Prior to that, he was the Corporate Tax Director of NBD Corporation. He began his career with Ernst & Young. Mr. Wulf is a past Chairman of the Tax Committee for the Greater Detroit Chamber of Commerce and a former member of the American Bankers Association Taxation Committee. He is currently a member of the Tax Executives Institute, the Michigan Association of CPAs and the AICPA. Mr. Wulf is a CPA and a graduate of the University of Michigan.
Neal Yaros
Partner
Deloitte Tax LLC
Neal is a Partner with Deloitte Tax LLP in New York, and serves as Deloitte’s National Tax Partner for the Banking and Securities industries. He specializes in the taxation of financial institutions, and serves both domestic and international banks. Mr. Yaros received his B.A. in accounting and economics from Queens College, and his J.D. degree from the National Law Center of George Washington University. He is a member of the New York State Bar, the AICPA and the New York State Society of CPAs. He has authored articles for numerous publications and is a frequent speaker on tax issues affecting the financial services industry.
Partner
Deloitte Tax LLC
Neal is a Partner with Deloitte Tax LLP in New York, and serves as Deloitte’s National Tax Partner for the Banking and Securities industries. He specializes in the taxation of financial institutions, and serves both domestic and international banks. Mr. Yaros received his B.A. in accounting and economics from Queens College, and his J.D. degree from the National Law Center of George Washington University. He is a member of the New York State Bar, the AICPA and the New York State Society of CPAs. He has authored articles for numerous publications and is a frequent speaker on tax issues affecting the financial services industry.
Michelle Zahler
Tax Partner
Ernst & Young LLP
Michelle Zahler, is a partner in the Chicago office of PricewaterhouseCoopers LLP, specializing in matters relating to the state taxation of financial services companies, including; banks, alternative investment, insurance, investment management, and real estate companies. She currently leads the Firm’s National Financial Services State Tax Group, and in that capacity, with her team of state tax professionals advises financial services companies across the United States on a range of state and local tax matters for the industries including; income/franchise, premium, sales/use, payroll and property tax. Michelle assists clients with evaluation of their state tax positions; managing tax audits and related appeals; negotiating tax incentive agreements; and assists clients with tax compliance issues. She has extensive experience in dispute resolution and in the review of multistate tax returns. Prior to joining PricewaterhouseCoopers, Michelle worked for a number of years as a tax professional, for the City of Columbus, Hillenbrand Industries, and Marriott Corporation. Her practical experience in taxation now spans over 25 years. Michelle received her B.B.A. from The Ohio State University, majoring in Accounting, and Masters in Taxation from Capital University. She is a Certified Public Accountant and is a member of the American Institute of CPAs and the Illinois Society of CPA’s.
Tax Partner
Ernst & Young LLP
Michelle Zahler, is a partner in the Chicago office of PricewaterhouseCoopers LLP, specializing in matters relating to the state taxation of financial services companies, including; banks, alternative investment, insurance, investment management, and real estate companies. She currently leads the Firm’s National Financial Services State Tax Group, and in that capacity, with her team of state tax professionals advises financial services companies across the United States on a range of state and local tax matters for the industries including; income/franchise, premium, sales/use, payroll and property tax. Michelle assists clients with evaluation of their state tax positions; managing tax audits and related appeals; negotiating tax incentive agreements; and assists clients with tax compliance issues. She has extensive experience in dispute resolution and in the review of multistate tax returns. Prior to joining PricewaterhouseCoopers, Michelle worked for a number of years as a tax professional, for the City of Columbus, Hillenbrand Industries, and Marriott Corporation. Her practical experience in taxation now spans over 25 years. Michelle received her B.B.A. from The Ohio State University, majoring in Accounting, and Masters in Taxation from Capital University. She is a Certified Public Accountant and is a member of the American Institute of CPAs and the Illinois Society of CPA’s.
