Syracuse Chapter Taxation Conference Webcast

Andrew’s practice deals with all aspects of state and local tax (SALT). Though his primary focus is on New York State and New York City matters, Andrew handles multistate SALT matters as well. Andrew has in-depth experience in the area of state tax residency and assists clients from the planning stage through the audit and appeal processes. Andrew counsels clients planning moves out of states like New York on how to accomplish their moves in ways most likely to be accepted by state taxing authorities on audit, while also allowing the clients to maintain some connections to their former home state. He also counsels clients, often in connection with a change of residence, on structuring transactions and ongoing business relationships to minimize the taxes owed by clients to states in which they are non-residents. While Andrew prefers to advise clients on the front-end of a move, he also understands that many clients will only seek his counsel after they’ve received an audit notice. Andrew has extensive experience defending clients’ residency changes in the audit context. Andrew is a tenacious advocate for his clients. When audits or administrative tax litigation is involved, Andrew rolls up his sleeves and goes head-to-head with auditors and lawyers representing the state tax departments. In the residency space, Andrew has successfully represented hundreds of clients in audits and well over 100 clients in appeals of contested residency audits. Andrew's experience in residency matters also extends to 548-day rule and 30-day rule planning and audits. He has successfully helped many clients plan for, execute, and defend on audit, 548-day rule and 30-day rule strategies, which resulted in nonresident status in New York. Clients he assists in these matters include: New Yorkers wishing to minimize state and/or city tax on discrete liquidity events, US expatriates working abroad, and those wishing to change their residency to a foreign country. Andrew is also involved in a host of other New York tax controversy work. Recent matters include – audits and appeals dealing with the application of the New York’s MCTMT to limited partner income, Article 9A corporate apportionment audits, and New York sales and use tax audits and appeals. Finally, Andrew is heavily involved in the area of multistate tax compliance for cross-border businesses. In conjunction with appropriate federal and international tax planning, Andrew advises on U.S. state and local tax compliance issues to identify tax liability and risk concerns for cross-border businesses. Once the compliance issues are identified, Andrew works with these businesses to resolve past compliance issues and ensure compliance on a go-forward basis.

Dan is a member of the firm's Tax Practice. Licensed in both New York and Florida, Dan focuses on state and local tax matters, and regularly advises individuals and businesses on different aspects of New York State and New York City personal income tax, sales and use tax, corporate franchise tax, and several other lesser-known taxes. While focused on tax matters, Dan often counsels clients on a wide variety of legal matters, teaming up with his colleagues in different disciplines to deliver creative, pragmatic, and efficient solutions. Dan’s clients frequently rely on his guidance for: tax planning for significant liquidity events; changing or establishing state and local tax residency; income, franchise and sales tax substantial nexus issues; complex business income and earnings allocation issues; and related matters. He has extensive experience representing taxpayers in audits conducted by several tax jurisdictions, and also represents taxpayers at various levels of tax controversy dispute resolution and appeal. Dan enjoys the opportunity to share his views on current state and local tax topics and legislative developments through speeches and in articles published in a variety of state and local tax publication

Jim practices in a wide range of domestic and international tax areas. Jim is the leader of the firm’s Tax Dispute Resolution Practice and he regularly assists clients with tax controversies with the Internal Revenue Service and the New York State Tax Department, including in domestic and offshore voluntary disclosure matters. He has helped hundreds of clients avoid or minimize penalties when coming into compliance with foreign account and asset reporting requirements, such as the FBAR and IRS Forms 926, 3520, 3520-A, 5471, 5472, and 8938. Jim also frequently handles matters before the U.S. Tax Court. In addition, he advises international clients on the U.S. tax implications of the loss of U.S. citizenship and lawful permanent resident (“green card”) status and on issues under the Foreign Account Tax Compliance Act (FATCA) and U.S. anti-deferral tax regimes, such as the controlled foreign corporation (CFC) and passive foreign investment company (PFIC) rules. He also regularly counsels clients on tax and corporate issues related to business operations, acquisitions, and sales, as well as advantageous business structures for tax planning purposes.

Ryan concentrates his practice in the area of employee benefits, with particular focus on qualified retirement plans and nonqualified deferred compensation plans. His practice includes drafting and reviewing plan documents, assisting clients in the administration of benefit plans, reviewing services agreements with plan service providers, preparing submissions under IRS and U.S. Department of Labor correction programs, and advising clients on reporting and disclosure obligations.

Graham concentrates his practice on all aspects of trusts and estates law. On the planning side, he creates comprehensive yet practical estate plans for his clients. He has experience working with a range of clients from high net worth individuals and closely held business owners to young families making their first estate plans. He also has experience creating estate plans for clients with connections to multiple places. Because things change, he also helps clients explore ways to breathe new life into outdated plans using new techniques to adapt stale plans to changed circumstances. On the administration side, Graham advises individuals, institutions, and family offices on all aspects of trust and estate administration. He has significant experience advising on multi-jurisdictional and cross-border trust and estate administration. He enjoys working collaboratively with advisors from other jurisdictions and disciplines to help clients successfully navigate the complexity that arises in these situations. Graham also represents fiduciaries, beneficiaries, charities, and creditors in Surrogate’s Court. He has experience representing clients in various Surrogate’s Court proceedings, including those for accounting, construction, and cy pres. When issues cannot be resolved amicably, he also has experience representing clients in contested matters.

Andy focuses his practice on federal and international tax matters involving partnerships, limited liability companies and corporations. He advises businesses in a wide range of industries in connection with their mergers and acquisitions, domestic and cross-border financings, restructurings, reorganizations, spinoffs and other business transactions. He also represents clients in tax controversy disputes with the Internal Revenue Service. In addition to his law practice, Andy is an adjunct professor at the University of Albany, where he teaches international tax in the school's Master's degree program in taxation. He co-teaches a cross-border capstone course at the University at Buffalo School of Law. Andy also often speaks and writes on various federal and international tax matters. He previously worked in the international tax group of a Big Four accounting firm in their Chicago office and served as an assistant district attorney in Erie County, New York. Andy exclusively practices U.S. law and is admitted to practice in New York

Melissa joined the firm in 2007. As a Tax Senior Manager, Melissa’s responsibilities include providing comprehensive accounting, financial statement and tax compliance and planning services to closely-held family businesses, and their owners, in a variety of industries. She also works on several large multi-state manufacturing, retailing and distribution engagements. Melissa received her Bachelor of Business Administration Degree in Accounting from Niagara University. She is vice president and a board member of the Syracuse Chapter of the New York State Society of Certified Public Accountants (NYSSCPA). Melissa is also a member of the NYSSCPA and the American Institute of Certified Public Accountants (AICPA). Contact Melissa at 315.471.9171 or mpl@dbbllc.com.

Josh is a member of the firm’s Employee Benefits Practice, where he represents clients on matters relating to their employee benefit programs.

Jason concentrates his practice on complex civil litigation in both the trial and appellate courts. He is a former appeals court clerk and has written and argued numerous appeals in the New York State appellate courts. His practice primarily encompasses general commercial and business litigation matters, such as disputes involving commercial contracts, contractor performance issues and construction contracts, corporate and partnership agreements, non-compete and non-solicitation clauses, and real property purchase agreements and leases. He is also experienced with commercial general liability insurance coverage matters and general personal injury and insurance defense. Jason also devotes a significant portion of his practice to Occupational Safety and Health Act (OSHA) consulting, regulatory compliance counseling, and the defense and management of OSHA inspections and whistleblower claims. He has represented manufacturers, construction contractors, sawmills, dairies, nonprofits, coating and dipping facilities, warehouse operators, supermarkets, fabricators, machine shops, trenchers, hospitals, nursing homes, and many other businesses. He has published numerous articles regarding OSHA enforcement practices, compliance, and strategies for mitigating OSHA exposures.

Peter has more than 35 years of experience representing employers on matters relating to their employee benefit programs. He assists a wide range of employers, including small, closely held corporations; nonprofit organizations; and large, publicly-traded multi-national companies. His practice focuses on the design, formation, drafting, and maintenance of 401(k) plans, pension and profit-sharing plans and, employee stock ownership plans (ESOPs). He consults also with tax-exempt and educational employers on all aspects of 403(b) plan compliance. Peter advises clients on Internal Revenue Service (IRS) and Department of Labor (DOL) compliance matters. He assists employer in complying with new legislation and regulatory guidance, maintaining plan documents and providing required disclosures, and filing determination letter applications. He regularly interacts with governmental agencies (IRS and DOL) on clients’ behalf in connection with plan examinations and self-correction submissions. He has significant experience in the employee benefits aspects of corporate acquisitions, dispositions, and mergers. Peter also counsels clients on Employee Retirement Income Security Act (ERISA) compliance, including fiduciary issues. He works with retirement plan committees to assure they have effective governance and investment policies and procedures in place.

Karen leads the Firm’s Physician and Dental Practice groups and the Business Valuation Practice group. Karen has been with the Firm since graduating from the University of Massachusetts at Amherst in 1990. As a Tax Member, she oversees tax, financial statement and business consulting engagements. Karen has over twenty-five years of consulting, accounting, and tax experience and provides professional services to a variety of physician practices. She concentrates her practice in the areas of accounting, tax compliance, tax planning and consulting with physician and dental practices, closely-held businesses in construction and manufacturing, and individuals. Karen is a member of the New York State Society of Certified Public Accountants (NYSSCPA), the American Institute of Certified Public Accountants (AICPA), and the National Association of Certified Valuators and Analysts (NACVA). She is a past member of the Leadership Council of the Women’s Fund of Central New York and is the past President of the Syracuse Chapter of the NYSSCPA. She is a sustaining member and past Treasurer of the Junior League of Syracuse. Contact Karen at 315.471.9171 or kmm@dbbllc.com.