Speakers: 2019 Conference on Pennsylvania Taxes

 

Mark Balistrieri, CPA

Mark A. Balistrieri

Senior Manager, State and Local Tax
KPMG LLP

Presenting: Sales and Use Tax Tips after Wayfair

Mark is a senior manager in KPMG’s Pittsburgh State and Local tax practice. He has 28 years of experience in managing state and local tax audits for public and privately held clients. Prior to joining KPMG, Mark was with the PA Department of Revenue, where he managed the audit staff in the Pittsburgh region. Prior to that, Mark was a manager with Arthur Andersen LLP in their SALT practice.

 

Michael Beck

Michael Beck, JD

Senior Manager
Grant Thornton LLP

Presenting: Corporate Tax Concepts

Michael has over nine years of experience in public accounting providing tax services to a variety of businesses.

Based in Philadelphia, Michael is a manager in Grant Thornton’s State and Local Tax (“SALT”) practice group. His SALT practice focuses on income/franchise tax and other consulting projects. He works extensively with the firm’s Mergers and Acquisitions group on due diligence and structuring matters, covering a wide range of clients and complex SALT issues.

Michael is an attorney licensed to practice in Pennsylvania. He was published in the Villanova Environmental Law Journal. His most recent publication is an article entitled “Wayfair Debate - Should Congress Act Now?” found in State Tax Notes.


Jay Brower

James M. Brower, Jr., CPA, MST

Partner
Marks Paneth LLP

Presenting: Pass-Through Entities and Personal Income Tax

Jay Brower, CPA, is a partner of corporate and individual tax compliance and research services at Marks Paneth, LLP. He has more than 20 years of professional experience at the federal, state, and local levels.

Mr. Brower's duties also include the development of tax planning and implementation strategies, as well as education and development of the firm's professionals. Mr. Brower provides tax planning and compliance services to clients in the manufacturing,commercial fishing, telecommunications, professional services, retail and transportation industries. Mr. Brower was recognized by the PICPA as one of the “40 Under 40: PICPA Members to Watch.”


Ellis, Jonathan

Johnathan Ellis, JD, LLM

Shareholder
Flaster Greenberg PC

Presenting: Handling Estates and Inheritances

Jonathan H. Ellis is a member of Flaster Greenberg’s Board of Directors, and Trusts & Estates and Business & Corporate Departments. For more than 30 years, he has been assisting business owners, entrepreneurs, high-net worth individuals and their families in structuring their business affairs, estate planning and succession planning needs. He also concentrates his practice on elder law and the representation of closely-held businesses.

An accountant by trade, Mr. Ellis has the unique ability to provide his clients with a well-rounded approach in regards to their tax and estate planning needs.

 

freeh-cheri

Cheri Freeh, CPA, CGMA

Partner
Hutchinson, Gillahan & Freeh, PC

Presenting: Top Trends in Local Taxation

Cheri Freeh, CPA, CGMA serves as a principal owner of Hutchinson, Gillahan and Freeh, P.C. Ms. Freeh has been Member of Internal Revenue Service Advisory Council at Internal Revenue Service since January 2014. She has over 30 years' experience in the field of public accounting and offers a wide variety of expertise in accounting issues for privately held businesses, non-profit organizations, local governments, estates, trusts and individuals.

She is one of the few individuals invited by the Pa. House of Representatives to provide private training sessions to both the Republican and Democratic caucuses and is regularly consulted by legislators and Department of Revenue officials regarding tax law and policy for Pennsylvania.


Ryan Froman

Board Member
Pennsylvania Department of Revenue

Presenting: DOR Notices: How and When to Respond

Ryan Froman is a Board Member with the Pennsylvania Board of Appeals. His work at the Board focuses on Corporate Taxes and Personal Income Tax. Previously, Ryan worked as a Tax Appeals Hearing Officer for the Board of Appeals. Ryan received his Masters in Business Administration from Carnegie Mellon University, and his Juris Doctor from the University of Pittsburgh; following his graduation from Virginia Tech with a Bachelor of Science degree in Management and Marketing. Ryan was born in Pittsburgh and remains an avid Pittsburgh sports fan. On the weekends, Ryan can be found on the soccer field or the golf course.


Lazor_Bill.13

William R. Lazor, CPA, PFS, CFE

Partner
Kronick Kalada Berdy & Co. PC

Presenting: Top Trends in Local Taxation

William R. Lazor, CPA/PFS, CFF, CFE, FCPA, CSEP is a past president of the PICPA and is an officer/shareholder with the certified public accounting firm of Kronick Kalada Berdy & Co. PC, located in Kingston, Pa. He concentrates in the area of taxation, with a particular expertise in the areas of local and multi-state taxation.

Bill received his BS degree in Commerce and Finance from Wilkes College (University) and holds CPA licenses in both Pennsylvania and New York. He has been practicing at the partner level for over thirty years.



Jane McCurdy, CPA

Financial Analyst Supervisor
Pennsylvania Department of Revenue Pass-Through Business Office

Presenting: Pass-Through Entities and Personal Income Tax

Jane is a Revenue Fiscal Analyst Supervisor with the Department of Revenue’s Pass Through Business Office. She is involved in the enforcement of Pennsylvania’s tax requirements for pass through entities, their owners, individuals and beneficiaries. She also is involved with identifying non-filers, under-reporters and abusive and illegal tax avoidance transactions.

She has been a frequent speaker at the PICPA Conference on Pennsylvania Taxes, Department of Revenue Fall Tax Seminars, and other trainings.

Jane is a Certified Public Accountant. She joined the Department of Revenue in 2010. Prior to joining the Department, she had over twelve years of public accounting experience having worked at a local public accounting firm. There she was responsible for managing the compliance for pass through entities, individuals and nonprofits as well as preparing and teaching educational sessions for staff and clients.
She has a Bachelor’s of Science Degree in Business Administration from Shippensburg University where she had a dual major of accounting and economics. She also has a Master of Taxation from Villanova University. 


Matthew Melinson

Matthew D. Melinson, CPA, MST

Partner - State and Local Tax
Grant Thornton LLP

Presenting: Sales and Use Tax Tips after Wayfair

Based in Philadelphia, Matthew Melinson is responsible for all aspects of multistate tax consulting, planning and compliance within Grant Thornton LLP. He is the State and Local Tax (SALT) practice leader of Grant Thornton’s Atlantic Coast market territory, which includes over 50 SALT bodies in the Pennsylvania, New York, New Jersey and New England areas. The practice includes income/franchise, sales/use and real/personal property tax specialists, as well as credits and incentives professionals.

Melinson is the editor of the State and Local Tax column and a member of the editorial board of the Pennsylvania CPA Journal. He has been an adjunct professor at Philadelphia University’s Masters of Taxation program for approximately 10 years, teaching SALT. He was appointed to Philadelphia Mayor Michael Nutter’s Task Force on Tax Policy and Economic Competitiveness in 2009. He is currently a member of the Philadelphia Department of Revenue Commissioner’s Tax Advisory Committee. Melinson is a speaker at many business and tax conferences, including for the Institute for Professionals in Taxation, Council on State Taxation and Tax Executives Institute. He is also the author of numerous articles. 


Dan A. Schulder, CPA, JD

Dan A. Schulder, CPA, JD

Member
Cozen O’Connor

Presenting: DOR Notices: How and When to Respond

Dan concentrates in the areas of taxation, mergers and acquisitions, business finance, general corporate planning, real estate, and zoning law. His practice primarily involves all aspects of federal, state, and local taxation, structuring business organization, merger, acquisition, disposition, recapitalization and reorganization transactions, developing debt and equity financing strategies, providing business planning and corporate formation counseling, and all aspects of acquiring, developing, financing, leasing, and zoning of commercial and residential real estate.

In addition to his legal experience, Dan is a certified public accountant and has served on various
committees for the Pennsylvania Institute of Certified Public Accountants and its South Central Chapter.

He currently serves on the State Tax Committees of the Pennsylvania Institute of Certified Public
Accountants as well as its Legislation and Multistate Tax Conference Committees. He is a member of the Dauphin County Bar Association, where he served on various committees; the Pennsylvania Bar Association, where he currently serves on the Tax Council of the Tax Law Section, was a past chairman of the Tax Law Section, and the immediate past delegate for the Tax Law Section to the Association's House of Delegates; and served on the American Bar Association's Business Law Section. He was elected a fellow of the American College of Tax Counsel.

Dan is active in the Harrisburg community, and has served on the board of directors of the Jewish
Community Center and the Rabbi David L. Silver Yeshiva Academy as well as treasurer of both
organizations. He currently serves as a member of the board of directors and is past treasurer of Kesher Israel Congregation. He has also served on various committees for the Jewish Federation of Greater Harrisburg.


Radee_Skipworth

Radee Skipworth

Deputy for Secretary for Compliance and Corrections
Pennsylvania Department of Revenue

Presenting: Pennsylvania Department of Revenue's Modernization Project

Radee Skipworth was appointed in October 2018 to the role of Deputy Secretary for Compliance and Collections at the Pennsylvania Department of Revenue. In this role, Radee is responsible for directing the department’s efforts to enforce the commonwealth’s tax laws. He also oversees the agency’s delinquent collections call center operations, several desk review programs for various tax types, a voluntary compliance program, an outreach and education program and the operation of the field enforcement staff.

Radee brings a great deal of professional experience to his current role, including more than ten years working in critical positions for State and Federal government. He started his career with the department working as a Fiscal Analyst Manager in the Bureau of Enforcement Planning, Analysis and Discovery, where he gained valuable firsthand experience of the compliance and collections operations.


Skrinak, Jason

Jason C. Skrinak, CPA 

SALT Practice Leader
RKL LLP

Presenting: Sales and Use Tax Tips after Wayfair

At the start of his public accounting career, Jason Skrinak’s main responsibility was assembling and preparing corporate tax returns, but he soon realized that he was more interested in scrutinizing returns that had already been filed. Jason’s investigative instinct for examining past tax exposure and adjusting tax positions accordingly led to his specialization in state and local taxation.

Today, Jason leads RKL’s State and Local Tax (SALT) Practice and has built a reputation over his two decades in public accounting as a highly regarded tax consultant. Jason applies his deep expertise to identify and pursue tax-savings opportunities for clients, ensure their compliance across state and municipal borders and resolve controversies they may have with taxing authorities.

 

Meggan Swisher

Assistant to the Director
Pennsylvania Department of Revenue

Presenting: Pennsylvania Department of Revenue's Modernization Project

Meggan Swisher is currently the Business Program Director for the Pennsylvania Department of Revenue, Tax Modernization Project. As Business Program Director, Meggan is responsible for representing each of the program areas for the project implementation (i.e. IFTA, Motor Fuel, Personal Income Tax, etc.) and managing all the DOR program area staff on the project.

Meggan has been with Department of Revenue for over 20 years and has served in several capacities. Most recently, she served as the Director of the Bureau of Individual Taxes, where she was responsible for directing divisions engaged in the planning, development, coordination, implementation and evaluation of individual tax programs, including Personal Income Tax, Inheritance Tax, Realty Transfer Tax and Property Tax Rent Rebate claims.


Upham, Cheryl

Cheryl A. Upham, JD, LLM

Partner, State and Local Tax
Cozen O'Connor

Presenting: DOR Notices: How and When to Respond

Cheryl A. Upham is a partner in the State and Local Tax (SALT) practice in the Philadelphia office of Cozen O’Connor. Cheryl also spent several years in the SALT practice of one of the big 4 accounting firms at the beginning of her career. Cheryl concentrates her practice in the area of state and local tax law, including corporate and personal income, net worth/franchise, sales/use, property, payroll, and realty transfer taxes issues. Cheryl’s main focus is within the jurisdictions of Pennsylvania, Philadelphia and other Pennsylvania localities, as well as New Jersey and New York, although she has done work often with issues in other jurisdictions around the country.

Cheryl has extensive experience before various state and local courts and administrative appeal boards on both audit defense and refund issues, with particular experience dealing with personal income tax issues for high-net worth individuals including domicile and residency issues and taxation of income from pass-through entities. She is also involved with state and local tax aspects of mergers and acquisitions, including realty transfer tax, bulk sales and sales and use tax issues, as well as corporate restructurings. She works extensively on issues involving Pennsylvania state and location taxation of charitable organizations.


Dan Westover

Daniel L. Westover, CPA

 State and Local Tax Consultant
Daniel L. Westover CPA

Presenting: DOR Notices: How and When to Respond

Dan has over 35 years of experience in state tax consulting, including 8 years with the Pennsylvania Department of Revenue as an audit specialist (sales/use and motor carrier/fuels taxes) and over 7 years with a Big 4 accounting firm, leaving as a Director in 2002.

Since then, he has worked alongside Dru Durigon, Esquire, specializing in sales/use taxes, performing reverse audits and audit defense appeals, bad debt recovery reviews, and research projects for clients throughout the country. This includes the implementation of Sales/Use Tax Compliance Agreements (“SUTCAs”), managed audits, and performing taxability studies for many industries. His experience includes direct contacts with tax departments in Pennsylvania, Ohio, West Virginia, Virginia, North Carolina, South Carolina, Florida, Indiana, and Wisconsin, among others.

Mr. Westover received a BS/BA from Robert Morris University in Pittsburgh and has been a registered CPA since 1988. He is a member of the PICPA (including the State Taxation Committee), the Allegheny Tax Society, and the Pittsburgh Organization of State Taxes (POST). He and wife, Kathy, are still paying for their two sons’ college tuition.


Neil Yahn

Neil W. Yahn, JD, LLM

 Partner, James Smith Dietterick & Connelly LLP
Adjunct Professor of Accounting, Villanova University

Presenting: Handling Estates and Inheritances

Neil W. Yahn, a partner with the law firm of JSDC Law Offices, serves on the faculty at Lebanon Valley College and Villanova University as an adjunct professor where he teaches Individual Taxation and Taxation of Business Entities.

Neil primarily concentrates his law practice on income, partnership, corporate and estate tax matters and related litigation. Neil advises clients with respect to the use of partnerships, S corporations, limited liability companies (LLCs) and other pass-through entities to assist clients in a wide range of tax planning matters. He works with our clients to use pass-through entities to avoid double taxation, to allow business owners to obtain the full benefit of tax losses or tax incentives, and to minimize the tax impact of various asset acquisitions or dispositions. In the controversy area, Neil has represented clients at the audit and appellate levels of the IRS and in litigation before the U.S. Tax Court. He has also represented large estates and beneficiaries in disputes over testamentary documents and claims of undue influence.


Lauren A. Zaccarelli

 Chair
Pennsylvania Department of Revenue, Board of Appeals

Presenting: DOR Notices: How and When to Respond

Ms. Zaccarelli is Chair of the Board of Appeals of the Department of Revenue. She received her B.M.Ed. from the University of Michigan. She received a Juris Doctor from the University of Pittsburgh and a Master of Business Administration from the Pennsylvania State University Harrisburg. She previously held positions with the American Heart Association, the Pennsylvania General Assembly and the Pennsylvania Infrastructure Investment Authority. Ms. Zaccarelli has served on the Boards of the Harrisburg Opera Association, the Harrisburg Choral Society and as a volunteer mediator for the Neighbor Dispute Settlement Center.