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Monday, November 16, 2015
7:45 AM – 5:10 PM
Boston Marriott Newton
2345 Commonwealth Avenue
Newton, Massachusetts 02459
FEATURIN G
THE NATION’S FINEST SPEAKERS
IN STATE AND LOCAL TAX
The New England State and Local Tax Forum is a one-day
conference designed to provide an annual update on significant
state and local tax developments from across the nation with a
particular focus on New England.
This Year’s Highlights
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•
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“State of the States” Discussion Led by EY Indirect Tax Executive Director Joe Huddleston
Highlights of the Top SALT Issues in the Six New England States
International Structures: States on the Cutting Edge
Seven Additional Highlight Presentations on Key SALT Issues
about the conference
About the Organization
The New England State and Local Tax Forum is a non-profit organization that was organized to promote,
encourage, assist and foster education in the area of state and local taxation and tax policy. The Forum was
founded by Stan Arnold, former Commissioner of the New Hampshire Department of Revenue for 14 years.
The Forum’s primary activity is to promote an annual conference that provides an update on significant state
and local tax issues from across the country with a particular focus on New England. To contact the Forum or
be added to our contact list, please email us at taxforum@nesaltforum.org.
Who Should Attend
The Forum is designed for SALT professionals from industry, private practice and the public sector who have a
basic to intermediate understanding of SALT concepts. The Forum addresses both technical and policy issues
to help practitioners comply with changes in the law, as well as to anticipate evolving issues that will impact
the SALT field for years to come.
Stanley R. Arnold Scholarship Fund
The Board of Trustees of the Forum is pleased to announce the establishment of the Stanley R. Arnold
Scholarship Fund as a way to honor Stan, its founder and President, for his exemplary service to the state and
local tax field over the last 30 years. This Scholarship is intended to express appreciation for Stan’s personal
commitment and contributions to promoting, encouraging, and enabling continuing education in the area of
state and local taxation and tax policy. For more information and to obtain an application, please visit the
Forum’s website or email taxforum@nesaltforum.org.
governing boards
Board of Trustees
STAN ARNOLD, President
WILLIAM MCARTHUR
JOHN AMATO, Vice-President
KATHRYN MICHAELIS
JOE DONOVAN
MOLLIE MILLER
Rath, Young and Pignatelli, PC, Concord, NH
General Electric Company, Stamford, CT
Sullivan & Worcester, LLP, Boston, MA
HARLEY DUNCAN
KPMG, Washington, DC
PHILIP GRAHAM
Fidelity Investments, Boston, MA
JOSEPH HUDDLESTON
TE Connectivity, Berwyn, PA
Rath, Young and Pignatelli, PC, Concord, NH
Fresenius Medical Care North America,
Waltham, MA
CHRISTOPHER SULLIVAN, Treasurer
Rath, Young and Pignatelli, PC, Concord, NH
KAREN DINUZZO-WRIGHT, Secretary
Staples Inc., Framingham, MA
EY Indirect Tax
Board of Advisors
SARAH BEARD
KENDALL HOUGHTON
ROBERT CARLEO
CHARLES LENORE
TONY CHIRICO
DOUGLAS LINDHOLM
SCOTT GILEFSKY
JON MUROFF
Pierce Atwood LLP, Portland, ME
Deloitte Tax LLP, Boston, MA
Medtronic, Mansfield, MA
Ernst & Young LLP, Hartford, CT
Alston & Bird LLP, Washington, DC
Day Pitney, Hartford, CT
COST, Washington, DC
PricewaterhouseCoopers, LLP, Boston, MA
CONFERENCE AGENDA
7:45 –
8:15am
Registration & Continental Breakfast
8:15 –
8:30am
Opening Remarks
8:30 –
9:30am
Top Issues in New England SALT
Girard C. Brisbois, Philip S. Olsen and Christopher J. Sullivan
Don’t miss this staple presentation of the Forum which highlights the top legislative, judicial
and administrative tax developments during the past year in the six New England states.
Commissioners’ Panel: State of the States
9:30 –
10:30am
Joseph Huddleston (Moderator) with Commissioner John T. Beardmore (NH), John R. Lewandowski
(ME, Deputy Director Income/Estate Tax Division), Kevin W. Brown (MA, General Counsel/Department
of Revenue), Commissioner Mary N. Peterson (VT), Tax Administrator David M. Sullivan (RI) and
Commissioner Kevin B. Sullivan (CT)
Join Joe Huddleston, Executive Director for EY Indirect Tax, as he leads this year’s engaging
discussion with a panel of representatives from each of the six New England state revenue
agencies regarding top tax administration and policy issues for practitioners and industry.
10:30 –
10:50am
Break & Networking
BREAKOUT SESSION A
Federal Conformity v. State Sovereignty: A Parallel or
Skewed State?
10:50 –
11:50am
Donald-Bruce Abrams and Peter L. Faber
State income tax laws adopt or incorporate federal rules and definitions, although
sometimes literal conformity does not make sense. At other times, states deviate
from accepted federal principles or interpretations to reinterpret what is acceptable at
the state level. Our knowledgeable panel will identify key areas for dispute, illustrate
examples of statutory mismatches, and question the technical underpinnings versus
logical basis for conforming and disparate positions.
BREAKOUT SESSION B
10:50 –
11:50am
11:50 –
12:50pm
Voluntary Disclosure Programs and Other Alternative
Dispute Resolution Methods: How to Use Them Effectively
Michael A. Jacobs and John H. Kutsukos
This session will offer valuable insight into the differing procedural and practical issues among
the states’ voluntary disclosure programs as well as other alternative dispute resolution
programs, like mediation and settlement bureaus. Consideration will be given to when these
programs are appropriate or beneficial (or not), as well as how to best use these programs
to open up the dialogue with the state regarding the state’s tax positions on critical issues.
Lunch
For additional information, visit our website at www.nesaltforum.org
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International Structures: States on the Cutting “Edge”
Joseph X. Donovan and Karl A. Frieden
12:50 –
1:50pm
Don’t miss this important discussion of the state taxation of foreign source income. What
are the states doing to extend their tax bases “beyond the water’s-edge,” including the
surge in “tax haven” legislation? What are the state tax implications of the Base Erosion
and Profit Shifting (BEPS) reforms being considered by the OECD countries? What is
the potential impact of federal tax reform proposals regarding foreign entities? And
finally, what are the constitutional limits placed on the states relating to the different
approaches to taxing foreign source income?
National SALT Update
1:50 –
2:50pm
2:50 –
3:10pm
Professor Richard Pomp and Jordan M. Goodman
Join SALT professionals Professor Pomp and Jordan Goodman as they recap the nation’s top
state tax cases, federal legislation, policy developments and controversies over the last year
with an informative and engaging presentation designed to keep practitioners current on nonNew England developments and create a framework to approach emerging issues with insight.
Break & Networking
BREAKOUT SESSION A
How Financial Corporations Impact Your Group
3:10 –
4:10pm
Valerie C. Dickerson and Maria P. Eberle
What are the implications of being classified as a financial corporation for state
tax purposes? This discussion covers traditional and non-traditional “financial
corporations,” including leasing companies, and the impact that such classifications
have on state corporate income tax issues, including nexus, tax base, combination and
other apportionment considerations. This discussion also covers other specialized state
taxes that may apply to financial corporations.
BREAKOUT SESSION B
State and Local Tax Credits and Incentives – Don’t Run,
Walk, But Walk Quickly
3:10 –
4:10pm
Mary T. Benton and Denise M. Obrochta
State and local tax credits and incentives (C&I) continue to gain momentum with some
taxpayers using focused teams to secure C&I benefits while other taxpayers are just
beginning to think about this area of tax and financial planning. Whether you are an expert
or novice taxpayer in the C&I arena, this presentation will address your needs by exploring
the full lifecycle of the C&I process, from identification of a possible opportunity, to in-house
cross-functional implementation necessary to maximize an award and avoid clawback and
litigation, and will provide a national legislative update on C&I opportunities.
BREAKOUT SESSION A
4:10 –
5:10pm
State Tax Accounting - A Practical Discussion
Donna Fiammetta, Mark McCormick and Robert Ozmun
The overall accounting model for income and non-income taxes has been in place for many
years, yet the accounting continues to pose many challenges for preparers, users, and
auditors. Our experts will clarify the fundamental requirements involved – and share best
practices and perspectives – in the accounting for income and non-income taxes.
BREAKOUT SESSION B
Sales & Use Taxes: Hot Issues in 2015
4:10 –
5:10pm
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Harley T. Duncan and Charles H. Lenore
It’s time to examine the hot issues in sales and use tax: new twists on nexus: re-emergence
of the distinction between nexus with the person vs. nexus with the taxable event–and
efforts to expand the reach of the sales tax; tax base expansion–how states should adapt
to the new digital and services economy and whether expansion of the sales tax base to
services is inevitable; along with a practical discussion of how exemptions for “business to
business” (“B2B”) sales should be designed.
2015 New England State & Local Tax Forum
speaker panel
DONALD-BRUCE ABRAMS
Donald-Bruce Abrams is a partner at Morgan, Lewis & Bockius LLP specializing in state, federal and
international tax matters. A lecturer on state and federal tax issues, Mr. Abrams focuses on tax planning and
tax controversies involving corporate and partnership matters. He received his B.S. from MIT, his M.S. from
the Sloan School of Management at MIT, and his J.D. from Harvard Law School.
MARY T. BENTON
Mary Benton is a partner in the State and Local Tax Practice Group of Alston & Bird LLP. Ms. Benton
concentrates her practice on controversy and litigation matters involving sales/use, income and property
taxation. Ms. Benton is a frequent author and lecturer on state tax topics, with an emphasis on sales/use and
income taxation, cloud computing transactions and constitutional issues in state taxation. She has addressed
audiences at national conferences, sponsored by IPT, COST, TEI, the NYU Summer Institute, the National
Business Institute, and Interstate Tax Seminar. Ms. Benton has been selected for inclusion in Chambers USA:
America’s Leading Lawyers for Business, editions of Best Lawyers in America for Tax and Tax-Litigation,
and was selected as one of the “Top 40 Under 40” by the Atlanta Business Chronicle in 2007. Ms. Benton
received her J.D. degree, with honors, from the University of Texas School of Law in 1996. She received her
B.A. degree, cum laude and with honors, from Southern Methodist University in 1993, where she was made
a member of Phi Beta Kappa.
GIRARD C. BRISBOIS
Girard Brisbois is a principal in McGladrey LLP’s tax department and is the New England Market Circle director
of the state and local tax (SALT) practice. He consults and advises clients in all aspects of state and local
tax matters including state income, franchise, sales and use, property and payroll taxes. Jerry is also a
member of the firm’s transaction advisory services team. During his career, Jerry has worked with clients
in industries including software, biotech, pharmaceutical, manufacturing, retail, energy, and investment. He
also has significant experience in analyzing and developing tax efficient business structures, identifying and
implementing state tax minimization strategies, assisting with mergers and acquisitions and audit defense.
Jerry actively monitors significant Massachusetts and multi-state tax legislation, speaks at industry tax
seminars, and conducts internal training courses. Jerry has over 25 years of state and local tax experience,
18 years of which he worked in large public accounting firms, including 13 years of Big Four experience. In
addition to his public accounting experience, he has worked as an attorney, an auditor, and audit supervisor
for the Massachusetts Department of Revenue.
VALERIE C. DICKERSON
Valerie Dickerson is a Multistate Tax Partner at Deloitte Tax LLP and leads Deloitte’s Multistate Office of
Washington National Tax (WNT). Valerie has 22 years of experience, over two-thirds of which has been
focused on multistate tax planning and controversy, after previously working in the oil and gas industry.
Valerie provides multistate technical consultation and review nationally across the firm. In addition, she leads
Multistate Tax Controversy Services, and the State Desk, a team of specialists who act as extension of her
Multistate office of WNT. Valerie serves on the Taxation Section Executive Committee to the State Bar of CA,
as well as on several committees including the premier California Tax Policy Conference, Eagle Lodge West, a
forum for tax practitioners and government tax attorneys to collaborate toward resolution or reform of difficult
or administratively burdensome tax laws, and the Sacramento Delegation. Valerie holds a Juris Doctor from
Georgia State University College of Law and Bachelor in Business Administration from Emory University,
Goizueta School of Business. She is a licensed CPA in CA, GA, and Washington, D.C., and a member of the
State Bar of CA, the U.S. District Court, Southern District of CA, the ABA and the AICPA.
JOSEPH X. DONOVAN
Joseph Donovan joined the state and local tax practice of Sullivan & Worcester LLP in 2006 after having
spent three years as Deputy General Counsel of the Massachusetts Department of Revenue, where he
was responsible for working with the General Counsel to manage the Department’s Legal Division — the
group responsible for developing public written statements of departmental policy, litigating tax cases in
the Massachusetts Appellate Tax Board, and drafting and providing comments on proposed tax legislation.
From 1984 to 2003, Mr. Donovan held various positions in the state tax consulting practice of PwC including
leader of PwC’s Northeast Region state tax practice. Mr. Donovan is the author of the MA Sales and Use
Tax Manual and co-author of the BNA Multistate Tax Portfolio on Formulary Apportionment Methods. He has
been an adjunct faculty member in tax programs at Suffolk University, Northeastern University and New York
University. In April of 2007, Mr. Donovan was appointed by Governor Deval Patrick to a special commission
charged with studying MA corporate taxation. He earned his undergraduate degree in philosophy from Cornell
University and also holds a J.D., with honors, from the University of Michigan Law School.
For additional information, visit our website at www.nesaltforum.org
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HARLEY T. DUNCAN
Harley Duncan is the Managing Director of the Washington National Tax SALT Group at KPMG, LLP. He joined
KPMG in 2008 after serving 20 years as executive director of the Federation of Tax Administrators. He has
also served as Secretary of the Kansas Department of Revenue and is a frequent speaker on state and local
tax policy and administration topics. He serves on the Board of Trustees of the New England SALT Forum as
well as on the advisory board for the Hartman SALT Symposium and the NYU State and Local Tax Institute.
MARIA P. EBERLE
Maria Eberle is a partner in the law firm of McDermott Will & Emery LLP and is based in the firm’s New York
office. Maria assists businesses and individuals with state and local tax planning and all aspects of state
and local tax litigation matters, representing clients at all stages including the audit, administrative appeal,
state trial court, and state appellate court stages. In addition to frequently speaking on a variety of state tax
topics, Maria has also authored a variety of state tax articles and has served as an adjunct professor of law at
Quinnipiac University School of Law. Maria received her J.D., magna cum laude, from Quinnipiac University
Law School and her Master of Laws in Taxation from New York University School of Law. She received her
B.A., cum laude, from New York University.
PETER L. FABER
Peter Faber is a partner in the New York office of the law firm of McDermott Will & Emery LLP. He specializes
in state and local tax matters, including planning, administrative proceedings, and litigation. Mr. Faber’s
practice has included tax planning for corporate acquisitions, divestitures, and restructurings; combined
report planning; electronic commerce and nexus issues; cloud computing issues; residence matters;
alternative apportionment issues; and a variety of other matters. He has litigated many cases before state
and local administrative agencies and courts and has represented taxpayers at all levels of the administrative
controversy and ruling process. Mr. Faber has served as Chairman of the American Bar Association Section
of Taxation and of the New York State Bar Association Tax Section. Mr. Faber graduated from Swarthmore
College with high honors and from Harvard Law School, cum laude.
DONNA FIAMMETTA
Donna Fiammetta is a Senior Tax Advisor with General Electric Company in Stamford, Connecticut. Donna is
responsible for the state income tax planning and reporting for GE’s financial services business, GE Capital,
and is an advisor on state tax accounting issues for the company. Donna is co-author of CCH’s Equipment
Leasing - State Income and Franchise Tax Considerations. In addition, she has over 30 years of multi-state
tax experience. Prior to joining GE, Donna was a Director with Price Waterhouse in the New York City and
Stamford offices. Donna received her B.S. in Accounting from the State University of New York – College at
Oswego, and is a Certified Public Accountant.
KARL A. FRIEDEN
Karl Frieden is the Vice President and General Counsel of the Council On State Taxation (COST). Karl’s
responsibilities at COST include writing amicus briefs for cases at state Supreme Courts and the U.S. Supreme
Court; working on state and local tax-related legislation with State Legislatures; speaking at state tax forums
throughout the U.S.; and developing research projects for COST’s State Tax Research Institute. Prior to joining
COST, Karl was a tax partner with Ernst & Young and before that a tax partner with Arthur Andersen. Earlier
in his career, he was the Deputy General Counsel of the Massachusetts Department of Revenue. Karl has
had extensive experience with most types of state and local taxes and with global indirect taxes, including
VAT and withholding taxes. Karl has spoken on state and local and global indirect tax issues at business,
academic and tax policy forums in the US, Europe and Asia. He has testified before state legislatures and
the US Congress on state tax policy issues. He is author of numerous articles on state and local taxation;
and wrote the book, Cybertaxation: The Taxation of E-Commerce (CCH 2000) – the first comprehensive book
written on the taxation of the digital economy. Karl received his J.D. from Northeastern University School of
Law, and his B.A. from the University of California, Berkeley.
JORDAN M. GOODMAN
Jordan Goodman is the co-chair of the State and Local Tax Group at Horwood Marcus & Berk. He resolves
state and local tax controversies for multistate and multinational corporations, including Fortune 1000 clients
with complex operations, in industries such as manufacturing, retail, telecommunications, utilities and energy.
He is a member of the Editorial Boards for The Journal of Multistate Taxation and CCH State Tax Income
Alert and is a Contributing Editor for Commerce Clearing House’s State Tax Report. He has written dozens
of articles on a variety of state and local tax issues. Jordan has lectured on numerous state and local tax
topics before business and professional associations, including COST, TEI, the Chicago Tax Club, Georgetown
University Institute on State and Local Taxation, the National Institute Symposium, and annual meetings for
CPAmerica, AGN International and CRI, LLC. In addition, Jordan continuously creates and presents accredited
state and local tax seminars throughout the country and has been recognized as an “Illinois Super Lawyer”
by his clients and peers.
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2015 New England State & Local Tax Forum
JOSEPH HUDDLESTON
Joe Huddleston is an Executive Director for EY Indirect Tax in the National Tax office in Washington, DC
having joined EY in August of 2015. Prior to joining EY Joe served for ten years as Executive Director of
the Multistate Tax Commission. In 2011 he was named by Tax Analysts as one of the top 10 individuals
who influence state tax policy and practice, and in 2012 received the 11th annual award for Outstanding
Achievement in State and Local Taxation from New York University. He also was vice president of tax solutions
for Liquid Engines Inc., a tax software firm focused on advanced state income tax planning models and
methodologies for multi-state and multi-national companies. He served as Commissioner of the Tennessee
Department of Revenue from 1987 to 1995. During his tenure as Commissioner, he was president of both
the Federation of Tax Administrators and the Southeast Association of Tax Administrators. Immediately after
leaving the Tennessee Department of Revenue, Huddleston became chief financial officer for the Metropolitan
Government of Nashville and Davidson County. Huddleston serves on numerous state tax related boards,
including NYU, Georgetown Law, U of Wisconsin/Milwaukee, CCH and Bloomberg BNA. He is a founding
trustee of both the Paul Hartman Tax Forum at Vanderbilt University Law School in Nashville, TN and the NE
State and Local Tax Forum in Boston.
MICHAEL A. JACOBS
Michael Jacobs is a Partner at ReedSmith. His practice runs the gamut from state corporate income tax
assessment appeals and refund claims to state tax planning in connection with business transactions. Michael
has represented dozens of clients in the administrative and judicial appeals of state income tax issues, with
particular experience in Pennsylvania, Massachusetts, Michigan, Texas and Virginia. Many of these appeals
have resulted in multi-million dollar refunds or assessment reductions. Michael also advises public and private
clients with respect to state and local sales and real estate transfer tax issues in connection with acquisitions
and divestitures throughout the U.S. and counsels clients on their financial accounting provisions for state taxes.
JOHN H. KUTSUKOS
John Kutsukos is Director of the Audit and Compliance Division, Connecticut Department of Revenue Services
(DRS). He oversees the audit and collection functions for over 40 tax types which include personal income tax,
corporation business tax, flow through entities, sales tax and motor fuel tax. Throughout his career at DRS,
Mr. Kutsukos has served as an audit representative on various Department of Revenue Services committees
including the department’s Tax Policy Group, Interdivisional Tax Team, the department’s Speakers Bureau,
Withholding Tax Implementation Team, and Forms Committee. Mr. Kutsukos has also played an active role
with emerging issues that face DRS. He works closely with other states on issues such as abusive tax shelters
as a member of the Northeast States Working Group and is Connecticut’s representative on the Multi State
Tax Commission National Nexus Program. Mr. Kutsukos has received a B.S.B.A. Degree in Accounting and a
Master’s Degree in Public Administration from the University of Hartford.
CHARLES H. LENORE
Charlie Lenore is a Partner at Day Pitney LLP. His state and federal tax law practice includes Connecticut
tax matters, on which he is a well-known speaker and author. In addition to tax planning and counseling,
Charlie also counsels and represents clients in state tax matters in other states, including New York and
Massachusetts. Charlie has extensive experience litigating tax cases before the Connecticut Tax Court and
the Connecticut Supreme Court, and frequently serves on taskforces established by the Connecticut General
Assembly and the Department of Revenue Services on tax/policy initiatives. Charlie is the chair of the Tax
Committee of the Connecticut Business and Industry Association. Charlie has assisted clients with several
economic development projects with the State of Connecticut and municipalities. Funding mechanisms have
included grants, loans, sales and tax use exemptions, property tax exemptions and PILOT payments, and tax
credits.
MARK MCCORMICK
Mark McCormick is a National Tax Partner with Ernst & Young based in Atlanta. He leads EY’s National
State Domestic Structuring Group and advises clients on multi-state income and franchise tax, transaction
and indirect tax matters. With over 25 years of tax advisory experience, Mark has served clients in the
financial services, transportation, software/technology, utility and manufacturing industries. He has
extensive experience in state tax planning and specifically the state tax implications of mergers, acquisitions,
reorganizations and other significant transactions. Prior to joining EY, Mark was a Managing Director and
served as the National Leader, State and Local and Indirect Tax at Alvarez & Marsal. He previously served
as the Partner in Charge of the Southeast state and local tax practice at KPMG and Arthur Andersen. Mark
earned his bachelor’s degree in Economics from Occidental College and his MBA from Emory University. He
is a frequent speaker on state and local tax topics for COST, the Georgetown University State and Local Tax
Institute, the NYU State and Local Tax Conference, the Paul J. Hartman Memorial State Tax Forum, Interstate
Tax Corporation, and the Tax Executives Institute. He also serves on the advisory board for the Paul J. Hartman
Memorial State Tax Forum. He is a CPA and a member of the AICPA.
For additional information, visit our website at www.nesaltforum.org
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SPEAKER PANEL cont.
DENISE M. OBROCHTA
Denise Obrochta is Senior Manager, State and Local Tax Compliance and Accounting at Exelon Corporation.
She has over 18 years of experience resolving a broad range of state tax issues with eight years practicing
in the national state tax practices of Big 4 accounting firms, two years in a global law firm, and eight years
spent in-house as BP’s State Income Tax Attorney, Navistar, Inc.’s State and Local Tax Director, and now Exelon
Corporation’s Senior Manager of State and Local Tax Compliance and Accounting. Denise is experienced in
all aspects of state and local tax including tax planning, C&I, legislative analysis, ASC 740 and 450 analysis,
compliance, and compliance process improvement through technology.
PHILIP S. OLSEN
Philip Olsen of Pierce Atwood LLP focuses his practice on state and local tax consulting and litigation. Philip
has nearly 25 years of experience litigating or resolving major tax controversies before administrative boards,
superior courts, bankruptcy court, state appeals courts, and state supreme courts. Philip has represented
municipalities and property owners in property tax appeals and also has experience in unclaimed property
consulting and audit defense. Prior to joining Pierce Atwood, Philip was a partner at McCarter English. Earlier
in his career, he was a senior trial attorney and litigation supervisor for the Massachusetts Department
of Revenue. A frequent public speaker on state and local tax and litigation issues, Philip has addressed
organizations such as COST, TEI, Institute for Professionals in Taxation, MA Bar Association, Boston Bar
Association, MA Continuing Legal Education, and the MA Society of Certified Public Accountants. Philip earned
his J.D. from Suffolk University Law School and a B.A. in political science from Stonehill College. Philip has
been named a “Massachusetts Super Lawyer” and recognized as a “Leader In Their Field” by Chambers, USA.
ROBERT OZMUN
Robert Ozmun is a State and Local Tax partner in the Boston office of PricewaterhouseCoopers LLP. In
his 22 years of public accounting experience, Rob has specialized in assisting his multinational clients in
the Northeast and Midwest with broad range of multistate items including: corporate restructurings and
M&A, state income/franchise tax refund reviews, state income tax audit and controversy assistance, state
tax provision support and analysis, and state income tax compliance for his clients. Rob serves as PwC’s
national resource for the state and local implications of ASC 740 and is a frequent speaker on state and
local income tax provision considerations. Rob has been a lead instructor for PwC’s continuing education
courses, a speaker at both national and regional COST and TEI conferences, co-instructor at the University of
Minnesota’s Carlson School of Management, Master of Business Taxation State and Local Tax Courses, and
a Director on the Minnesota Taxpayers’ Association board of directors. He obtained his bachelor’s degree in
accounting from Michigan State University and is a CPA, a member of the American Institute of CPAs and the
MA Society of CPAs.
RICHARD POMP
Richard Pomp is a Professor of Law at UConn Law School and NYU Law School. Professor Pomp serves as
an expert witness in various courts throughout the country and as counsel and a litigation consultant to law
firms, corporations, accounting firms, and state tax administrations. He has participated in various capacities
in Supreme Court litigation. Professor Pomp’s casebook, State and Local Taxation, has been used in more
than 100 schools, state tax administrations, and major accounting firms for their internal training. He has been
described as “the most knowledgeable person on state corporate income taxation in the country” (28 State
Tax Notes 353). In 2007, he received the NYU Institute on State and Local Taxation Award for Outstanding
Achievement in State and Local Taxation. In 2011, he received the BNA Lifetime Achievement Award. He
was the 2012 winner of the University of Connecticut’s Faculty Excellence in Teaching - Graduate Level. Tax
Analysts selected him as its 2013 State Tax Lawyer and Academic of the Year. In 2014, he received the Council
on State Taxation’s Excellence in State Taxation Award.
CHRISTOPHER J. SULLIVAN
Christopher Sullivan leads the Rath, Young and Pignatelli, P.C. state tax practice, focusing on state taxation
of multi-state businesses. Chris regularly represents clients before the NH Department of Revenue
Administration, the MA Department of Revenue, the VT Department of Taxes and various other tax agencies
across the country. Chris has devoted substantial time to nexus, apportionment and combined reporting
issues, and creates value for clients during the audit, assessment and refund process. Chris is recognized in
The Best Lawyers in America for tax law. Chris is a nationally-recognized speaker/author on state tax issues,
having presented at multiple COST Annual meetings, the Paul Hartman State and Local Tax Forum, TEI, the
Institute for Professionals in Taxation, the National Multistate Tax Symposium, and the New England State and
Local Tax Forum. Chris is a founder and serves as treasurer of the New England State and Local Tax Forum.
Chris earned his B.A. with honors from Harvard College in 1989 and his J.D. from Georgetown University Law
Center in 1996.
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2015 New England State & Local Tax Forum
COMMISIONERS' panel
COMMISSIONER JOHN T. BEARDMORE
John Beardmore is Commissioner of the New Hampshire Department of Revenue. He received his Master of Public
Administration degree from the University of Massachusetts, Amherst, after receiving his B.A. from the University
of New Hampshire. Commissioner Beardmore recently served as Director of Administration at the Department of
Safety and has held a variety of budget-related positions across New Hampshire state government, including Budget
Director under Governor John Lynch from 2010 to 2012, and multiple positions at the General Court’s Office of
Legislative Budget Assistant. Commissioner Beardmore also serves as trustee for the New Hampshire Retirement
System, the State’s public employee pension system.
GENERAL COUNSEL KEVIN W. BROWN
Kevin Brown has been General Counsel of the Massachusetts Department of Revenue since June 2004. He advises
the Commissioner of Revenue on state tax regulatory and policy issues, litigation, and administrative law matters.
Mr. Brown has worked in the state tax field for more than 25 years in both the public and private sectors. He
began his tax career in the Department’s Rulings and Regulations Bureau and was the primary author of numerous
corporate and sales tax policy documents, including Massachusetts regulations on corporate nexus, apportionment,
and combined returns of income. Before his appointment as DOR General Counsel, Mr. Brown worked with the
Boston state tax practices of Arthur Andersen and Deloitte. Mr. Brown is a graduate of Haverford College and Boston
College Law School. He holds an M.S. in computer science from Boston University.
DEPUTY DIRECTOR JOHN R. LEWANDOWSKI
John Lewandowski is Deputy Director, Income/Estate Tax Division of the Maine Revenue Services. John, a graduate
of the University of Maine, has worked for Maine Revenue Services for approaching 30 years. The unit he manages
is responsible for multi-state income tax audit and non-filer discovery. The team also administers MRS’ voluntary
disclosure program. John resides in Portland.
COMMISSIONER MARY N. PETERSON
Mary Peterson is Commissioner of the Vermont Department of Taxes. She was appointed in 2010. Prior to her
appointment, Commissioner Peterson served six years in the Vermont House of Representatives. She was clerk
of the Ways & Means Committee for all three terms and was chair of the Joint Legislative Council for the 2007-08
Session. Commissioner Peterson is a former chair of the Williston Selectboard and served on the Vermont League
of Cities and Towns Board of Directors. She previously worked as an attorney, including at the Department of Public
Service and the Burlington firm Spink & Miller. Commissioner Peterson holds a bachelor’s degree in Government,
Phi Beta Kappa, from St. Lawrence University and a Juris Doctor from Northeastern University School of Law. She
resides in Williston with her husband Barrett and four children.
TAX ADMINISTRATOR DAVID M. SULLIVAN
David Sullivan is Tax Administrator of the State of Rhode Island, Division of Taxation. He was appointed Tax
Administrator for the State of Rhode Island in July 2006. As Tax Administrator, he oversees the Division responsible
for the administration and enforcement of all taxes in Rhode Island. David also serves as the President of the
Federation of Tax Administrators. David was instrumental in guiding Rhode Island through two major tax reforms
– personal income tax reform of 2008 and the recently passed corporate income tax reform of 2013. During his
tenure, David has led a successful implementation of a fully integrated computer tax system. Prior to joining
Rhode Island, David was Deputy Director of Revenue for the State of Delaware. David holds a Bachelor Degree in
Accounting from Lebanon Valley College and a Master’s Degree in Taxation from Widener University.
COMMISSIONER KEVIN B. SULLIVAN
Kevin Sullivan is Commissioner of the State of the Connecticut, Revenue Services. He was reappointed by Governor
Malloy in 2015 and is committed to making the Department a strategic resource for state fiscal and economic
policy as well as a high performance agency driven by efficiency, employee engagement, transparency and taxpayer
fairness. He serves on the board of the Federation of Tax Administrators. Commissioner Sullivan graduated in
1971 from Trinity College and the University of Connecticut School of Law in 1982. He was named to the Darden
School’s Program for Emerging Political Leaders at the University of Virginia. As an attorney, his areas of focus
included administrative, telecommunications and banking law in private practice and corporate practice. He has
also worked as a Vice President for Community & Institutional Relations at Trinity College in Hartford, Connecticut,
taught media and public policy, and has served on the boards of the University of Hartford, St. Joseph College,
Hebrew Home & Hospital, National Alliance on Mental Illness and Senate Presidents Forum. Widely recognized
for his leadership in state government, Commissioner Sullivan served as Lt. Governor of Connecticut (2004-2007),
State Senate President Pro Tempore (1997-2004) and State Senator (1987-2004). He was also a Town Councilor
and Mayor of his hometown (1981-1986). He is married and lives in West Hartford, Connecticut with his spouse,
Dr. Carolyn Thornberry.
For additional information, visit our website at www.nesaltforum.org
7
thank you
THE FORUM WOULD LIKE TO THANK THE FOLLOWING
2015 SPONSORS FOR THEIR GENEROUS SUPPORT:
PLATINUM
GOLD
SILVER
Promoting Sponsor
8
2015 New England State & Local Tax Forum
REGISTRATION
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Going Green
The Forum will provide links to the presentation materials for registered attendees from its website, www.nesaltforum.
org approximately one week prior to the conference.