56th Annual Rochester Tax Institute Webcast

Mike is partner of Heveron & Company CPAs and is a Certified Public Accountant. He directs the taxation, affordable housing, real estate, employee benefits and computerized accounting systems areas for the firm. He is a past president of the Rochester Chapter of the New York State Society of Certified Public Accountants, chairs the tax committee and a graduate of St. John Fisher College.

Gerry Stack focuses his practice on tax and corporate matters as well as estate planning. Gerry provides guidance on a wide range of corporate and tax matters including mergers and acquisitions, structuring like-kind exchanges, drafting complex joint ventures, and succession planning. Gerry’s clients include large real estate developers with multistate real estate holdings, energy companies, large family-owned businesses, individuals in need of sophisticated estate planning, and not-for-profit entities. Gerry also has a significant tax controversy practice both on the federal and state level. Gerry is heavily involved with firm administration and is General Counsel for the firm.

Because Sarah enjoys solving puzzles, she naturally gravitated toward business, corporate, and tax law. Understanding that there are many pieces involved in assisting individuals and businesses in identifying and prioritizing their goals and determining what the most effective and efficient manner for reaching those goals are within the federal, state and local business legal arenas. Sarah strives to ensure that all the pieces fit together to complete the full picture to her clients’ satisfaction. Sarah became a lawyer and earned her LLM in taxation so that she could assist individuals and corporations in meeting their business goals and objectives – particularly in today’s complex and multi-faceted legal and tax environments. Sarah has represented clients ranging from publicly traded corporations to REITs, private equity and other investment funds, to small businesses. Sarah’s experience includes assisting clients with a variety of corporate and tax matters, including mergers and acquisitions, tax-free and intercompany reorganizations, joint ventures, private equity and real estate investments, and securities filings.

Regina brings over 20 years of experience in tax compliance and consulting, with a special concentration in financial institutions, tax provisions, and closely held corporations to The Bonadio Group. She started her career with one of the Big 4 accounting firms where she spent 13 years.

Tim primarily concentrates his practice on developing thorough estate planning, tax, and business- succession strategies that achieve clients’ personal and business objectives. He provides guidance on a broad range of estate- and business-planning matters, including estate, gift, and income tax planning; prepares wills, revocable trusts, irrevocable trusts, powers of attorney, health care proxies, and beneficiary designations; and forms and structures corporations, limited liability companies, partnerships, and other entities. Tim’s clients range from business owners with complex estate plans looking to minimize tax liabilities through trusts and other estate-planning techniques to individuals seeking to protect assets from the cost of long-term care. Tim partners with clients to accomplish their objectives while also addressing emotional, legal, tax, and technical considerations. He works closely with fiduciaries on estate and trust administration matters to implement strategies allowing beneficiaries to avoid paying unnecessary estate and income taxes. As a former tax practitioner, Tim also represents clients being audited by federal or state tax departments in connection with estate, gift, income, and other tax matters. Tim has extensive experience counseling business owners as part of business succession planning, including transitioning ownership among family members, negotiating exit strategies involving key employees, and selling businesses to third parties. He strives to understand the emotional, financial, and operational needs of the owner and the business before developing strategies to implement succession plans, including the formation of entities and preparing agreements with executive or key employees. Tim also routinely addresses business and taxation concerns through the development of owner agreements such as shareholder, operating, and buy-sell agreements.

As the manager in charge of the tax department at Davie Kaplan CPA P.C. She has over twenty years of experience with small to medium size companies. She has extensive knowledge of estate and trusts and also specializes in individual taxation. Jeanette focuses on team approach to accomplish her clients’ goals and utilizes her experience, knowledge and the firm’s wide variety of specialties to obtain the best outcome for them. She believes that this approach, when working with various attorneys, executors and trustees, creates the most beneficial results. Jeanette began her career as an accountant in 1995. She worked with a variety of companies allowing her to gain a vast knowledge base in order to best serve her clients’ needs. Jeanette is a graduate of Alfred State College and SUNY Brockport. She is on the Executive Committee of the Estate Planning Council and has presented at the Rochester Tax Institute and various other seminars and training programs.

Dave is a Partner at EFPR Group, LLP and has been with the firm since 1984. He oversees a wide variety of engagements, and provides internal resources and guidance on an array of technical issues. Dave has acquired experience in numerous industries including emerging technology, engineering, manufacturing, distribution, construction and professional services. Dave service area expertise includes: Individual and business tax compliance, business advisory services, estate and trust planning and administration, business tax and investment incentives, strategic planning and, merger and acquisition related services. Dave is also a managing principal of EFPR Solutions, LLC, a division that provides outsourced and resource-based accounting and finance services. Dave graduated from St. John Fisher College with a Bachelor of Science degree in Accounting in 1980.

Mr. Andreozzi’s legal career has focused on resolution of complex tax controversy matters, large case (corporate) tax matters, tax shelter litigation, employee welfare benefit litigation, and international/territorial tax issues. For 16 years, Mr. Andreozzi worked for the IRS Office of Chief Counsel, where he served as Industry Counsel for the Commissioner’s Industry Specialization Program (ISP). He evaluated and litigated tax cases presenting Welfare Benefit Plan issues. Mr. Andreozzi litigated many seminal cases in this area, including General Signal Corp. v. Commissioner, Booth v. Commissioner, Parker Hannifin Corporation v. Commissioner, Square D Co. v. Commissioner and Neonatology Associates v. Commissioner. He also assisted and counseled other IRS attorneys and revenue agents in their development of cases under the ISP program, offering valuable expertise in areas involving tax shelters and the corporate income tax consequences of VEBAs and Welfare Benefit Plans. During his years with the IRS Chief Counsel’s office, Mr. Andreozzi cultivated a strong reputation with attorneys and agents throughout IRS, as well as with outside tax practitioners nationwide. His extensive trial experience extends to other complex tax areas as well. Mr. Andreozzi tried a variety of complex precedential cases that have established important precedent in the areas of abusive tax shelters, corporate acquisitions (INDOPCO v. Commissioner), international taxation, United States Virgin Islands territorial taxation, and TEFRA partnerships. Now in private practice with the firm of Andreozzi Bluestein LLP, Mr. Andreozzi continues to focus his practice on complex tax litigation and tax controversy resolution. His practice areas include international taxation and foreign bank account reporting, criminal tax and financial crime defense, employee benefit taxation, tax shelter litigation, and a variety emerging areas of federal and state tax law. Mr. Andreozzi has published numerous articles on taxation, and frequently lectures on a variety of current and developing tax issues. He is an Adjunct Professor at the State University of New York (SUNY) at Buffalo School of Management, where he teaches Business Law at both the graduate and undergraduate levels. While he was with the IRS Office of Chief Counsel, he trained Chief Counsel trial attorneys at national litigation schools.

As a partner in our tax department in the Rochester office, Tony specializes in a variety of areas, including corporate tax, business valuations and superior client service. A native of Perinton, Tony joined Mengel Metzger Barr in 1997 after earning his bachelor’s degree in accounting from St. John Fisher College and his Juris Doctor from Syracuse University’s College of Law. Tony is the lead partner in charge of our firm's Agribusiness and alcoholic beverage practice group. He is the tax committee chairman of the Rochester chapter of the New York State Society of CPAs, as well as a member of the Estate Planning Council of Rochester, the Financial Planning Association of Greater Rochester and the former chairman of the tax section of the Monroe County Bar Association.

Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance as well as the New York City Department of Finance. As the Sales & Use Tax Practice Leader, Joe’s practice focuses on sales and use tax issues, especially in the technology (software as a service, cloud computing, digital products, etc.), fine arts and construction industries. Joe is the primary author of our firm’s sales tax blog, All About Sales Tax. Joe is a contributing editor (New York Chapter) of the American Bar Association's Sales and Use Tax Deskbook. Joe also counsels clients regarding personal income tax planning and residency issues. He co-authored, with Mark S. Klein, the 2019 Guidebook to New York Taxes, a reference source of information on this topic and he writes a column for Tax Notes State called “The Endres Assessment." He also advises clients with respect to various federal and state tax incentive-based programs such as the federal renewable energy investment and production tax credits, New York State's Start-Up NY Program, the Excelsior Program, the former Empire Zone Program, the Brownfield Tax Credit Program and the Historical Building Rehabilitation Tax Credit Program. As the Abandoned Property Audits Practice Leader, Joe counsels clients in this area of law and has represented large corporations in complex compliance matters such as multistate abandoned property audits and voluntary disclosures.

Jason is the co-leader of the Barclay Damon LLP Cannabis Team. He primarily concentrates his practice on the nuanced processes of structuring, licensing, and maintaining compliant cannabis businesses at the federal, state, and local levels. He has extensive experience advising clients, including cannabis companies, startups, small to midsize technology companies, and medical professionals, on various complex federal and state tax compliance issues affecting cannabis-touching businesses as well as entity selection, funding, intellectual property, employment matters, and securities transactions. As a member of the New York State Bar Association Committee on Cannabis Law, Jason is at the epicenter of cannabis law and policy developments in New York State. This places him in a unique position to help New York State set the highest possible legal and business standards for legalized cannabis products. Jason also serves as the New York State Bar Association Committee on Cannabis Law Tax Section liaison.

Matt is a manager in PwC’s international tax practice in the Rochester, New York office. His experience covers a broad range of international tax matters involving US-based multinational corporations. Cross-border mergers and acquisitions, foreign holding company structure design and implementation, global cash management and foreign tax credit optimization are among Matt’s areas of focus. Matt has serviced clients in a wide variety of industries, but with emphasis in the industrial manufacturing and specialty products spaces. Matt holds a B.S. in Accountancy from St. Bonaventure University and a Juris Doctorate from Syracuse University. Matt is licensed to practice law in the State of New York, and lives in Pittsford, New York with his family. He enjoys fishing in his spare time.

Brian is a Tax Partner with over 15 years of experience advising domestic and multinational corporations, both public and private as well as private equity and inbounds. He has served various industries including services, manufacturing, metals, and energy. He specializes in ASC740, tax consulting, tax compliance co-sourcing/outsourcing, and tax technologies. Brian also works closely with other lines of service within PwC on many federal, international, and state transactions with a focus on tax planning and cash tax savings.