Annual Tax Seminar (E1601309)

Arthur A. DiPadova, J.D., LL.M., is a shareholder in the firm Kulzer & DiPadova, P.A. He earned his J.D. degree at the Rutgers University School of Law, where he graduated with honors. He earned his LL.M. in Taxation at New York University. Mr. DiPadova is admitted to practice before the United States Tax Court, is a member of the Bars of the State of New Jersey and is a frequent speaker to business and professional groups in the area of taxation and estate planning. He is a Fellow of the American College of Trust and Estate Counsel, a former Chairman of the Camden County Bar Association's Section of Taxation, Past President of the Estate and Financial Planning Council of Southern New Jersey, Immediate Past President of the Society of Financial Service Professionals – South Jersey Chapter, and is a member of the American Bar Association, the New Jersey Bar Association and the Camden County Bar Association. Mr. DiPadova's particular areas of expertise include estate, partnership and real estate taxation.

Jacob Foy supervises the New Jersey Division of Taxation’s Education & Outreach Unit. Jacob started with the Division sixteen years ago in the Customer Service Center and has worked for the Problem Resolution Unit and the Taxpayer Service Walk-In Center. He was most recently a Case Advocate with the Division’s Office of the Taxpayer Advocate (OTA) where he spent three years providing assistance to resolve ongoing taxpayer problems and disputed state tax issues. His experience with Sales Tax, Employer Responsibilities, Income Tax and Property Tax Relief Programs has placed him in leadership of the Education & Outreach Unit, where he focuses on educating Division staff and the public to better understand New Jersey tax responsibilities.

John C. Genz is a tax partner with Citrin Cooperman. He has over 25 years of experience in the areas of corporate tax, state and local taxation, and credits and incentives. He advises a wide array of clients, including the Fortune 500; closely held businesses in the areas of manufacturing, distribution, and technology, among others; and film and television production companies. Prior to joining Citrin Cooperman, Mr. Genz was a partner at a national accounting firm. He also served at a Big Four firm. For his corporate clients, he provides a broad range of tax and consulting services in the areas of tax compliance, tax provisions, and mergers and acquisitions. He also develops tax deferral and planning strategies that integrate the goals of a business with the individual financial needs of its owners. For both strategic and financial investors, Mr. Genz provides due diligence for acquisitions. He also works closely with businesses to help them structure their exit strategies. With deep expertise in state and local taxation, he helps clients navigate the complex regulations among the 50 states. Advising on income tax, sales and use tax, and tax controversy, he helps clients minimize tax exposure and penalties. He is one of the nation’s foremost specialists in state incentive programs, bringing value to clients seeking to relocate a business from one state to another or expand into new states. As an expert in the area of film production incentives, he has consulted for over 100 film and television productions in over 20 state jurisdictions. He advised several states in developing their film incentive guidelines and assisted them with writing the CPA Procedures on the topic. In addition, Mr. Genz founded the film production incentives practice at his prior accounting firm. Mr. Genz frequently speaks and writes on current tax issues impacting businesses. His recent speaking engagements include presentations for Bloomberg BNA, the National Business Institute (NBI), state CPA societies, and Lorman Education Services. Mr. Genz is a member of the American Institute of Certified Public Accountants (AICPA). He served as Chair of the State Tax Interest Group for the New Jersey Society of Certified Public Accountants (NJSCPA). In addition, he served on the Tax Advisory Council for the New Jersey Division of Taxation and is a member of the Monmouth County Workforce Investment Board. Mr. Genz earned his B.S. in Accounting from Fairleigh Dickinson University and obtained his M.S.T. from Seton Hall University. He is a Certified Public Accountant in the States of New York, New Jersey, Massachusetts and Louisiana.

Mr. Kempter is a shareholder with the firm and is a graduate of Widener University School of Law. He has earned his LL.M. in Taxation at Villanova University.

Mr. Kempter is a member of the Bars of the State of New Jersey and Commonwealth of Pennsylvania and is admitted to practice before the United States Tax Court and U.S. District Court for the District of New Jersey. Mr. Kempter is a member of the American Bar Association, the New Jersey Bar Association and the Camden County Bar Association.

In addition to being an attorney, Mr. Kempter is also a Certified Public Accountant in the Commonwealth of Pennsylvania and the State of New Jersey.

He is a member of the Society of Financial Service Professionals where he serves on the board and is a Past President of the South Jersey Chapter. He is a member of the New Jersey Society of Certified Public Accountants where he served on the board and is a Past President of the Southwest Jersey Chapter. He is also a member of the Estate and Financial Planning Council of Southern New Jersey where he served on the board and is a Past President.

Mr. Kempter’s particular areas of expertise include employee benefits, estate planning, estate administration and tax-exempt organizations.

Patrick J. McCormick is an associate with the firm, Kulzer & DiPadova, P.A. He earned his J.D. from Vanderbilt University Law School in 2008, and his LL.M. from the New York University School of Law in 2009. He earned his undergraduate degree from Ridter University. Mr. McCormick is licensed to practice in the States of New Jersey, Florida, and Georgia, and the Commonwealth of Pennsylvania. He is also a member of the American Bar Association. Mr. McCormick has published articles and assisted in presentations on assorted areas of tax and estate planning law, including offshore assets, cancellation of indebtedness income, captive insurance, and worker classification for federal tax purposes.

Daniel L. Mellor, J.D., LL.M., is a shareholder with Kulzer DiPadova, P.A., located in Haddonfield, New Jersey. Mr. Mellor is a member of the American Bar Association, New Jersey State Bar Association, as well as the Camden, Burlington and Mercer County Bar Associations. He is admitted to practice law in New Jersey, New York and Pennsylvania. He is also licensed to practice before the United States Tax Court. Mr. Mellor earned his B.A. from the College of William and Mary, his J.D. at the George Mason University School of Law, and his Master of Laws (LL.M.) in taxation from the Temple University Beasley School of Law.