Multistate Tax Conference (E1512340)

John L. Berger has extensive experience in federal income taxation and estate planning, including planning for both closely held and public corporations. He counsels clients in connection with reorganizations, mergers and acquisitions, redemptions, financings, and other transactions. Mr. Berger is a member of the firm's Business Tax Counseling & Structuring practice group. Mr. Berger's business practice also includes advising start-up business ventures about choice of entity. He has extensive experience in the field of state taxation, having represented clients before taxing authorities and litigated tax controversies. Mr. Berger also practices complex estate planning with particular emphasis on integrated estate, gift and income tax planning for owners of closely held businesses, the utilization of life insurance as part of the estate plan and the use of generation-skipping trusts. Speaking Engagements: "Estate Planning for Hedge Fund Managers and Investors," Financial Research Associates' Private Investment Funds Tax Master Class, New York, NY, May 18, 2010. "Estate Planning for Hedge Fund Managers and Investors," Financial Research Associates' Effective Hedge Fund Tax Practices Conference, New York, NY, November 17, 2009. The Tax Relief Act of 2010: Key Business and Individual Income Tax Provisions and Incentives Metropolitan Corporate Counsel, February 2011 Kenneth Slutsky, John Berger, Michael Gooen, Brian Silikovitz, Richard Horne, Isaac Hirsch The Tax Relief Act of 2010: Key Business and Individual Income Tax Provisions and Incentives Business Tax Counseling & Structuring Alert, December 2010 Kenneth Slutsky, John Berger, Michael Gooen, Brian Silikovitz, Richard Horne, Isaac Hirsch Return of the Federal Estate Tax: Now What? Trusts and Estates Client Alert, December 2010 Warren Racusin, John Berger, Michael Gooen, Benedict Kohl, Kenneth Slutsky, Ashley Steinhart, Michael Vito, Eric Weinstock View More... In a New York Times article, John Berger comments on why it sometimes is beneficial for parents to discuss their estate plans with their adult children., The New York Times, March 4, 2010 John L. Berger's trusts and estates practice is highlighted in an article about the importance of estate planning., The New York Times, February 26, 2009 John L. Berger is a member of Lowenstein Sandler PC Attorneys at Law’s Business Tax Counseling & Structuring practice group. He has extensive experience in federal income taxation and estate planning, including planning for both closely held and public corporations. He counsels clients in connection with reorganizations, mergers and acquisitions, redemptions, financings and other transactions. Mr. Berger's business practice also includes advising start-up business ventures about choice of entity. He has extensive experience in the field of state taxation, having represented clients before taxing authorities and litigated tax controversies. Additionally, Mr. Berger practices complex estate planning with particular emphasis on integrated estate, gift and income tax planning for owners of closely held businesses, the utilization of life insurance as part of the estate plan and the use of generation-skipping trusts. Mr. Berger is a frequent speaker and lecturer and has been mentioned in the press, including the New York Times.

Dr. Roger Cohen is New Jersey’s Assistant Treasurer for Tax Policy and Revenue Analysis. He oversees the Divisions of Taxation and Revenue and manages the office that produces revenue and economic forecasts and supports Treasury’s Chief Economist. He also serves as the Treasurer’s designee on several oversight boards including the State Investment Council and the Urban Enterprise Zone Authority. Between 1986 and 2010, Dr. Cohen held senior positions in New York State Government, including Deputy Director of the Legislative Tax Study Commission, Director of Fiscal Policy and Studies for the New York Senate Democratic Conference, and Director of the Data Resources Division of Tax Enforcement in the New York State Tax Department.

Dr. Cohen has taught at the State University of New York, the University of Mississippi, North Carolina State University and the University of North Carolina at Chapel Hill. He earned his Bachelor's degree from the University of Michigan and a Ph.D. in Public Finance Economics from the University of North Carolina at Chapel Hill.

Jim is a shareholder at Kulzer & DiPadova, P.A. He is admitted to practice before the United States Tax Court, is a member of the Bar of the State of New Jersey, and is a member of the Camden County Bar Association, the New Jersey Bar Association and the American Bar Association. Jim is a member of the tax sections of the NJBA and the ABA. In addition, he is a former president of the NJCPA, and has served as chairperson of the State Taxation Interest Group. He is a past president of the Southwest Jersey Chapter Board of Directors. Jim is also a member of the American Institute of Certified Public Accountants (AICPA) and serves on AICPA Council, its governing body. He is also a member of the New Jersey Tax and Fiscal Policy Commission and chaired the New Jersey Corporation Business Tax Review Commission.

Honored as “Tax Lawyer of the Year” in 2011 by State Tax Notes, Jeff Friedman provides sophisticated state and local tax planning, strategic advice and advocacy to numerous Fortune 100 and industry- leading companies. His comprehensive practice includes state and local tax planning, compliance, legislation and policy, and litigation and controversy matters involving income, franchise, sales and use and property taxes. Jeff’s clients span a variety of industries, including e-commerce, energy, technology and telecommunications.

A recognized thought leader on state and local tax issues, Jeffrey Friedman works on high-profile and precedent-setting litigation and controversy matters across the country. These matters impact critical questions on nexus, apportionment, the Multistate Tax Compact and the equal protection, due process and commerce clauses of the United States Constitution. Mr. Friedman is also a well-respected advocate on issues of tax policy, including the taxation of digital economy transactions.

Prior to joining Sutherland, he was a partner in KPMG’s Washington national tax practice; served as an attorney-adviser in the U.S. Department of the Treasury’s Office of Tax Policy, where he assisted with the development of the U.S. government's position on domestic and international electronic commerce tax issues; and served as vice president and counsel of the Committee (now Council) On State Taxation (COST).

James Fruscione is a career public servant with thirty years of experience in State government operations. As the Director of NJDORES, he is responsible for New Jersey's centralized tax return and payment processing facilities, as well as the State’s business registry and non-tax debt collection programs. He now serves as the Department of the Treasury’s Technology Officer as well.

Mr. Fruscione continues his efforts to employ digital technologies to deliver efficient and value-added services to the State’s business and taxpayer communities. In his role as Technology Officer, he seeks to use Treasury’s information technology platform to support Enterprise-level service innovation, enhanced performance and cost savings.

Mr. Fruscione earned a Master of Arts degree in Public Administration from Rider University. He is a Certified Public Manager and Certified Information Professional. He has also earned certificates in citizen-driven performance management and electronic commerce.

Mark is Chairman of Hodgson Russ LLP and concentrates his practice in New York State and New York City tax matters. He has more than 35 years of experience with federal, multistate, state and local taxation -- and may be best known for his public speaking on tax topics. Mark splits his time between the Firm's New York City and Buffalo offices.

Mark has represented numerous Fortune 500 companies in connection with corporate, withholding and sales tax audits as well as dozens of individuals who appear on the Forbes 500 list of wealthiest individuals in the United States in connection with New York income tax inquiries.

Mark taught courses in the Tax Certificate Program in the School of Management at the University of Buffalo on state taxation and tax practice and procedure. He is a member of The CPA Journal editorial review board and has written numerous books, articles and treatises on the subject of multistate taxation. Mark is the general editor of LexisNexis Tax Practice Insights: New York; the editor of New York Tax Highlights and the contributing editor of CCH's Annual Guidebook to New York Taxes. He is the co-author of the ABA Sales & Use Tax Desk Book, CCH's New York Residency and Allocation Audit Handbook; New York Sales and Use Tax Answer Book, the New York State Bar Association's Contesting New York State Tax Assessments, 4th Edition; and RIA's New York Tax Handbook and New York City Tax Handbook. Mark is also a contributor to numerous professional and industry-focused publications.

Cindy Kostak is a Supervising Investigator of the Northfield Revenue Opportunity team within the New Jersey Division of Taxation. She leads one of the four Rev Op teams which focus on unregistered, out of state businesses that derive an economic benefit from NJ sources, as well as those businesses participating in the “underground economy”. She and her team canvass roadways and waterways seeking out those individuals and businesses attempting to avoid or evade their filing or payment requirements. She also assists taxpayers who come forward voluntarily. Ms. Kostak began her career with the Division in 1997 in the Newark Regional Office as a “Special Projects Investigator” within a team which supported Audit, performing investigations on various cash businesses, and later served as an Auditor in the Division for several years.

Tom MacDonald oversees the field staff for the Compliance and Enforcement Branch of the Division. He is responsible for the expectations and procedures of enforcement used in attempts to obtain compliance. He also is the manager in charge of the contract with Pioneer Credit Recovery (PCR). Mr. MacDonald began his career with the Division of Taxation in 1980 originally assigned to the Division’s Call Center he spent the majority of his career in Field Investigation stationed in Newark or the Shore offices.

Mr. MacDonald was involved in the establishment and implementation of the Division’s initial effort in combating non-compliance with out of state businesses and the underground economy.

Mariann Patricella is responsible for the supervision, organization, coordination and distribution of work for the Contract Liaison Unit (CLU). She maintains an open line of communication between all areas of the Division and the vendor, Pioneer Credit Recovery (PCR). She also provides assistance in problem situations, providing guidance on Taxation/Treasury policy and procedures. Mariann assists her Assistant Chief as needed.

Ms. Patricella began her career with the Division of Taxation in 1987, assigned to the Division’s Call Center and spent time in the Division’s Taxpayer Accounting Branch before being reassigned to Compliance and Enforcement. She spent over 17 years as a field investigator before undertaking her current duties as the supervisor of the CLU.

Al Schiavetti is a Supervising Investigator of New Jersey Division of Taxation’s Revenue Opportunities Team based in Neptune. He supervises a team of investigators responsible for Compliance and Enforcement specifically for home based & out of state businesses in Central NJ. Mr. Schiavetti began his career with the Division as an Investigator Trainee in 2001. He has since worked as an investigator in Field Investigations and the former Special Projects Branch, and has served as a supervisor in Field Investigations and Revenue Opportunities. His knowledge of New Jersey tax responsibilities has been developed over 15 years in the field, dealing directly with New Jersey and out of state residents, small businesses and tax professionals.

Daniel Thompson offers more than thirty years of experience between public accounting and the California Board of Equalization. He has served as a Partner and Principal, focusing on both state and local tax issues at two Big 4 accounting firms. He founded Thompson Tax in June 2002. His consulting clients include both national and international companies representing broadly diverse markets.

Mr. Thompson graduated from California State University, Long Beach with a Bachelor of Science in Accounting. A frequent public speaker, he lectures on taxation for many respected tax educators including the California Society of CPAs, Tax Executives Institute (TEI), Georgetown University Law Center and various business groups.

Mr. Thompson is a member of the American Institute of CPAs, the California Society of CPAs, and the Institute for Professionals in Taxation (IPT). Dan has served as chairman of the California Society of CPAs Sales and Use Tax Symposium and instructor of Golden Gate University's State and Local Tax Program.