Conference on Pennsylvania Taxes

James M. Brower Jr., CPA, MST
Partner, State & Local Tax Leader
CBIZ Marks Paneth

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 Pennsylvania Institute of Certified Public Accountants as one of the “40 Under 40: PICPA Members to Watch.” He is a frequent speaker on subjects concerning federal and state tax issues including electronic filing; the domestic production activities deduction; State and Local income taxes and ASC 740/Fin 48.

January 2023

Veronica A. Caputo, CPA, MT
Senior Tax Manager, SALT
Grant Thornton LLP

Veronica is a Senior Manager in the Philadelphia State and Local Tax (SALT) Practice. She has 15 years of tax experience in both public accounting and private industry with a main focus on federal, state, and local income and franchise tax compliance, tax accounting (ASC 740 and FAS 5), and consulting. Her experience covers both C corporations and flow through entities.

Veronica began her career in the SALT practices of Arthur Andersen and KPMG with a focus on income and franchise tax compliance, planning, consulting, and tax accounting.

Prior to joining Grant Thornton, Veronica was the Senior Tax Manager for a large privately owned manufacturing/wholesale enterprise, and the Tax Manager for a privately held financial services company. Veronica’s roles at those positions broadened her role beyond a state and local income and franchise tax focus to include federal income tax, sales and use tax, local gross receipts tax, and personal property taxes.

Veronica has a broad background covering businesses in the manufacturing, consumer products, wholesale, financial services, and pharmaceutical industries. She is a member of the American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA). Veronica received her Bachelor of Science in Accounting from Bloomsburg University and her Master of Science in Taxation from Villanova University.

8/25/2014

Vito A. Cosmo Jr., CPA, CGMA
Managing Director, State and Local Taxes
Grant Thornton LLP

Vito Cosmo is a Managing Director in the State and Local Tax Practice and a seasoned professional with over 30 years of accounting and tax experience. Vito has experience in all aspects of multistate tax consulting, including planning, research, compliance and protest proceedings for large and medium sized companies. In particular, Vito has extensive planning and protest experience with Pennsylvania Capital Stock/Franchise Tax, Pennsylvania Corporate Net Income Tax, Philadelphia Business Privilege and Net Profits Taxes, as well as Delaware and New Jersey business and corporate taxes. Vito has spent the majority of his career in public accounting but also served as Director of State and Local Taxes for a major Public Utility Holding Company and its subsidiaries for seven years.

David M. Glad, CPA., JD
Director, State and Local Tax Practice

David is a director in the State & Local Tax (SALT) Services Group of Grant Thornton’s Philadelphia office.

Experience
David, a CPA and attorney, has been practicing in federal, state and local tax for over 14 years. David is a national resource in unclaimed property, having handled complex unclaimed property issues in many states with a focus on Delaware and New York. He has experience with audits, voluntary disclosures, multistate compliance, structural planning and accounting procedures. In addition to unclaimed property, David practices in all manner of state and local tax with a focus on income and franchise tax consulting. He provides transactional consulting and manages complex controversies before federal, state and local authorities. He has experience with many industries, including manufacturing, retail, financial services and financial institutions.

Professional qualifications and memberships
David is a member of the Pennsylvania Bar and the Philadelphia Bar Association (Tax Law Section and State & Local Tax Subcommittee). He is a member of the Unclaimed Property Professionals Organization, the American Institute of Certified Public Accounts and the Pennsylvania Institute of Certified Public Accountants.
 
Education
Duquesne University, B.A. in Accounting
Cornell University Law School, J.D.

Speaking Engagements
• Unclaimed Property Issues and Opportunities, Tax Executives Institute, Mar. 28, 2014
• Basic Fundamentals of Nexus for Philadelphia / Local Business Taxes, PA Society of Tax and Accounting Professionals, Feb. 6, 2014
• Unclaimed Property Reporting in Delaware, Lorman Education Services, Feb. 1, 2013.
• Sales Tax Overview, PICPA 2011 Emerging CPAs Conference, Nov. 3, 2011.
• Amnesties and Voluntary Disclosure Agreements: To Do or Not to Do, Tax Executives Institute, Nov. 17, 2010.
• Recent Developments in Green Tax Credits and Incentives, PICPA Conference for CPAs, Harrisburg, PA, May 2009.

Publications
• Delaware Expands Unclaimed Property Voluntary Disclosure Program, Grant Thornton LLP State and Local Tax Alert (Feb. 15, 2013).
• New Jersey Amends Treatment of Stored Value Cards, Grant Thornton LLP State and Local Tax Alert (Aug. 23, 2012).
• Contributor, 2011 Grant Thornton Whitepaper, Gift cards: Opportunities and issues for retailers.
• Pennsylvania income / franchise tax administrative appeals: avoiding the traps, Financial Executives International, Philadelphia Chapter, September 2010 Newsletter, Sept. 9, 2010, at 6.

Craig A. Longyear, Esq.
Partner
Keefer Wood Allen & Rahal LLP

Mr. Longyear is a partner in the Harrisburg, Pennsylvania law firm of Keefer Wood Allen & Rahal, LLP, where his practice is concentrated in the area of  Pennsylvania sales and use tax law. He received his B.S. Degree from the Pennsylvania State University (1982) and his J.D. Degree from the Dickinson  School of Law (1985). Mr. Longyear was admitted to the Pennsylvania Bar in 1985, and is admitted to practice before the U.S. District Court, Middle District of  Pennsylvania, the U.S. Tax Court, and the Pennsylvania Supreme Court. He is also a Certified Public Accountant (Pennsylvania) and previously served as an  Adjunct Professor at the Harrisburg campus of the Widener School of Law (1995-2000). He is a member and past President of the Dauphin County Bar Association, and a member of the Pennsylvania Institute of Certified Public Accountants, where he serves as a member of the Committee on State Taxation.

Jane L. McCurdy, CPA, MT
Revenue Fiscal Analyst Supervisor
Pennsylvania Department of Revenue

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.

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 D. Melinson, CPA, MT
Partner and National SALT Practice Indirect Tax Services Leader
Grant Thornton LLP

Based in Philadelphia, PA, Matthew is responsible for all aspects of multistate tax consulting, planning, and compliance within Grant Thornton.Matthewcurrently leads thestate and local tax(SALT)practice for the Atlantic Coast Market Territory, which includes the Washington DC, Maryland, Virginia and Pennsylvania areas. He also serves as a key account leader, as overall firm or tax leader on some of the firm’s major clients.  Additionally, Matthew is the liaison for state and local tax, collaborating with the audit and advisory service lines as well as other tax business lines.  From August 2015through July 2017, Matt servedas Grant Thornton’s national leader of State and Local Tax (SALT) indirect taxes. From March 2011 through July 2014, Matthew was the SALT practice leader of Grant Thornton’sNortheast Region, which included the Pennsylvania,New York, New Jersey, and New England areas.

Prior to Grant Thornton’s acquisition of LECG SMART’s State and Local Tax practicein March of 2011, Matthew led LECG SMART’s nationalSALTpractice, which included professionals based in the Atlanta, Chicago, New York,and Philadelphia areas.  Prior to joining LECG SMART in 2006, Matthew spent approximately 10 years with PwC.

JASON C SKRINAK

FIRM POSITION

Jason Skrinak is the Founder of Pivot Consulting LLC. With over 20 years’ experience in public accounting, he is highly regarded throughout the region for his deep knowledge and expertise in SALT consulting. As a State and Local Tax professional consultant, he has specialized knowledge in various Pennsylvania taxes including sales and use, corporate net income, and the bank shares tax. He has also assisted with numerous multi-state tax issues dealing with various corporate taxes.

Jason has significant experience representing taxpayers before Pennsylvania’s Board of Appeals and the Board of Finance and Revenue. In addition, Jason has testified before the PA Senate Finance Committee on topics including state tax reform.

PROFESSIONAL & BUSINESS HISTORY
Prior to Pivot Consulting, Jason was the Leader of RKL’s State and Local Taxes (SALT) Practice. In his role at RKL, Jason was responsible for overseeing the growth and development of the firm’s SALT practice, helping identify tax-savings opportunities, ensuring compliance and representing taxpayers in tax controversies. Prior to joining RKL, Jason was a Principal and State and Local Tax Practice Leader for a regional firm. In addition, he brings more than 11 years experience as a SALT professional with a “Big Four” firm with an office in Harrisburg.

EDUCATION
B.S. Accounting, Villanova University

PROFESSIONAL ACTIVITIES & MEMBERSHIPS

• American Institute of Certified Public Accountants (AICPA), Member
• Pennsylvania Institute of Certified Public Accountants (PICPA), Member
• PICPA’s State and Local Tax Committee, Member and Former Chair
• PICPA’s Conference of Pennsylvania Taxes, Member and Former Chair
• PICPA’s Fiscal Responsibility Committee and PICPA Legislation Committee, Member
• Board of Auditors, Lower Paxton Township, Member

AWARDS & RECOGNITION

• Leadership Harrisburg Area, Graduate
• PICPA 40 Under 40, Class of 2009
• PICPA South Central Chapter’s 2013 Volunteer Service Award

PERSONAL
Jason resides in Lower Paxton Township with his wife and two children and enjoys attending sporting events, golfing and spending time with his family.

THOUGHT LEADERSHIP

Quoted in Feb. 9, 2016, Central Penn Business Journal story, ‘You have to run with what you have’: Pa. budget uncertainty makes it hard for businesses to plan ahead for tax obligations

Stewart M. Weintraub, JD
SALT Practice Chair
Chamberlain Hrdlicka

Mr. Weintraub’s practice has centered on taxation for more than 40 years. He helps clients plan and structure transactions so that all state and local tax obligations are minimized. He represents clients in all aspects of state and local tax compliance and litigation, from audits through trials and appeals to the appellate courts. Before entering private practice, he was Chief of Tax Litigation for the City of Philadelphia’s Law Department, during which he also served as Chief Counsel of the Mayor’s Tax Reform Commission. In 2003, he was appointed to serve as a member of the new Tax Reform Commission created by the Home Rule Charter.

Practice Areas
• State and Local Tax Planning & Controversy
• Tax
• Tax Controversy & Litigation
• Estate Planning & Administration
• Real Estate

Education
• Temple University Beasley School of Law – JD 1971
• Drexel University – BS 1968

Bar Admissions
• Pennsylvania 1971
• New York 2013

Court Admissions
• U.S. Supreme Court and all of its subordinate courts in Pennsylvania and Philadelphia
• U.S. Court of Claims
• U.S. Tax Court
• Supreme Court of Pennsylvania and all of its subordinate courts

Fall 2016