State Taxation Update (E2301209)

Kevin Friedhoff is a Senior manager in the Multistate Tax Services practice and is based in Morristown, New Jersey. Kevin has more than 12 years of experience in state and local taxation including income tax return preparation and review, research and memoranda, corporate restructuring, ASC 740 reviews, attribute tracking and analysis, and state tax audit defense. Kevin has significant experience in the TMT industry and is a part of the Multistate Media & Entertainment industry team. Kevin is also a member of the New Jersey Jurisdictional Technical Lead team which advises nationally on New Jersey specific tax issues. Kevin has spoken at local and national conferences, both internally and externally, related to state tax and New Jersey considerations ​

Gina is a Senior Manager in Deloitte Tax’s National Multistate Tax Practice, based out of New Jersey, with over 15 years of experience in the public sector and public accounting. ​ Gina has concentrated on complex state and local compliance and consulting engagements for the past 8 years, with a focus on credits and incentives. She also has general state income/franchise tax knowledge as well as site selection and negotiated incentives experience. Gina is an active participant at economic development agency sessions, with a particular focus on the New Jersey marketplace.​ Gina earned a JD from Rutgers School of Law and is licensed to practice law in New York and New Jersey. She also earned a Masters in Taxation from Rutgers Business School and an undergraduate degree from New York University. ​ Before working in public accounting, Gina practiced law as an Assistant Prosecutor in the Hudson County Prosecutor’s Office for 5 years.

Bradley is a Senior Manager in Deloitte Tax's Tri-State US indirect tax practice where he oversees multiple teams providing indirect services to clients throughout the New York Tri-State area. His extensive US indirect tax experience includes more than 25 years split between consulting and working in industry; spending half of his career in various management roles in the audit and compliance departments at two Fortune 20 telecommunications companies. Bradley started his career providing tax advisory services at one of the Big Four. He has a diversified indirect tax background, having served clients in many industries.​ ​ Bradley has experience in nearly every state and has overseen tax return compliance and hundreds of sales and use tax audits nationwide. Bradley has led significant transaction tax operational and diagnostic overviews and advised clients on indirect tax planning, risks, process improvement and compliance. He has developed indirect tax billing and compliance processes for clients to ensure timely and accurate compliance and has assisted clients in minimizing transaction taxes through audit representation; management of self-audits, refund reviews, and risk-quantification; and the preparation of private letter rulings, formal appeals, and voluntary disclosure agreements. Bradley has experience working with all significant tax engines and has extensive experience providing guidance of indirect tax decision modules. He has advised clients related to transaction taxes, with tax compliance best practices, tax reserve analysis, FAS 5/ASC 450 requirements and Sarbanes-Oxley Act Section 302 and 404 requirements including planning, readiness and testing. Bradley has led indirect tax due diligence efforts related to acquisitions, divestitures, mergers and business expansions. With the continued growth and expansion of cloud-based applications, Bradley has provided guidance to many clients on the sale or use of various technology mediums including cloud-based applications, platforms, social media and IoT.

Nicholas (“Nick”) Salviano is a senior manager in our Multistate Tax Services practice based out of the Morristown office. Nick’s professional experience encompasses various aspects of state and local taxation, from tax compliance to research and memoranda. ​ Nick has over nine years of experience in public accounting providing state tax consulting in areas such as nexus and apportionment, drafting various state private letter rulings and advisory opinions as well as performing complex modeling to calculate potential savings or exposure within a particular jurisdiction based upon current filing positions compared to the implementation of a change in filing methodology. Nick frequently conducts state tax due diligence related to direct tax, along with evaluating state structural concerns. Nick has experience in the consumer/retail, life sciences, and media and entertainment industries. ​ Additionally, Nick has drafted state tax alerts for New Jersey legislative updates and reviewed the Bureau of National Affairs’ Tax Portfolio on New York State and City Corporate Income Tax.​