New York and Tri-State Taxation Conference

Steven J. Eller, CPA, JD, a Partner at PKF O'Connor Davies, LLP co-heads the firm’s State and Local Tax Group. Mr. Eller has over 30 years of professional experience assisting individuals, businesses, as well as estates and trusts plan for and comply with Federal, State and Local regulations. He advises clients with respect residency, nexus and apportionment issues, sales and use taxes and payroll taxes, , with a focus on strategic planning and compliance. Mr. Eller’s industry expertise includes real estate, manufacturing and closely held and family businesses. Mr. Eller has also been influential in both New York State and New York City tax reform. Mr. Eller received his J.D. from Widener University School of Law (formerly Delaware Law School of Widener University), and his B.S. in Accounting from the University of Delaware. He is a CPA in New York and New Jersey and a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants (“NYSSCPA”), and the New Jersey Society of Certified Public Accountants. Mr. Eller is a licensed attorney in New Jersey and admitted to practice before the United States Tax Court. He is an active member and former chair of the NYSSCPA’s New York, Multistate and Local Tax Committee and the current Co-chair of its legislative subcommittee. Mr. Eller has chaired and lectured at the Foundation for Accounting Education’s highly acclaimed New York State and Multistate Taxation Conference. He has lectured for CCH, is a contributor to The Trusted Professional and has been quoted in the NY Post, Accounting Today and the Daily Tax Report.

Mr. Klein, Chairman of the Firm, concentrates on New York State and New York City tax matters. He also has over 35 years of experience with federal, multistate, state, and local taxation. He is chair of the State and Local Taxation Section of the ACE Accounting Society. Mark is editor of New York Tax Highlights; contributing editor of CCH’s Guidebook to New York Taxes and co-author of CCH’s New York Residency and Allocation Audit Handbook, CCH’s New York Sales and Use Tax Answer Book, and NYSBA’s Contesting New York Tax Assessments. He has been quoted by the Wall Street Journal, New York Times, Associated Press, Miami Herald, and CNBC, and has appeared on CNN for a live interview on changing your residency. He was named 2021 “Lawyer of the Year” in the new edition of The Best Lawyers in America. He is admitted in New York (1983), Florida (1983), New Jersey (2019) and before the U.S. Supreme Court. Mr. Klein can be reached at mklein@hodgsonruss.com or @MarkKleinNY.

Alysse provides broad-ranging state and local tax counsel to clients across the country. With years of experience in private practice, as in-house tax counsel at leading financial institutions, and as an attorney in the Chief Counsel Division of the Internal Revenue Service, she understands the goals and priorities of businesses and tax authorities. Alysse draws on this knowledge to help clients make effective tax-planning decisions and resolve tax disputes. Alysse advises on multistate tax matters, with an emphasis on New York and New Jersey issues. She has represented airlines, media and entertainment companies, banks and financial institutions, and other taxpayers before the New York State Tax Appeals Tribunal and the New York Appellate Division with respect to corporate income tax, insurance tax, bank tax, and sales tax issues. She has represented pharmaceutical companies, utilities, and other clients in New Jersey courts. Alysse served as head of state tax for Barclays Capital, where she oversaw all state tax matters, including income, sales and use, franchise, excise, and other tax issues. Among other responsibilities, she established the company’s tax-return filing positions and reserves, participated in the development of financial statements and reports, consulted on the structuring of commodity transactions, and responded to audits conducted by state tax authorities. Prior to joining Barclays and after leaving the IRS, Alysse was state tax counsel for Lehman Brothers. A recognized authority on state and local tax law, Alysse has been ranked in Chambers USA since 2017, among other honors. Committed to legal scholarship and education, she has served in leadership positions for a number of legal and industry organizations, including co-chairing the New York University Professional Studies Summer Institute on Taxation (State and Local Tax Programs) and serving on the planning/advisory committees for the Georgetown University Law Center Advanced State and Local Tax Institute, the National Multistate Tax Symposium, the Hartman State and Local Tax Forum, and the New York University School of Professional Studies Annual Institute on State and Local Taxation. Alysse also publishes articles and speaks frequently on emerging tax issues such as the impact of state initiatives on the digital economy, new developments in nexus issues, navigating state tax audits, and the impact of COVID-19 on state taxes.

William R. Lazor, CPA/PFS, CFF, CFE, FCPA, CSEP, CGMA is Past President of the Pennsylvania Institute of CPA'sand is a director with the certified public accounting finn of Kronick Kalada Berdy & Co. PC, located in Kingston, PA. He concentrates in the area of taxation, with a particular expertise in the areas of local and multi-state taxation. Bill received his BS degree in Commerce and Finance from Wilkes University and holds CPA licenses in both Pennsylvania .and New York. Bill is a Certified Fraud Examiner and a Forensic CPA, and has also earned the designations Personal Financial Specialist (PFS) and Certified in Financial Forensics (CFF) from the American Institute of CPA's and the designation Ce11ified Specialist in Estate Planning from The National Institute for Excellence in Professional Education, LLC. He practiced at the partner level for over forty years. In addition to speaking for the Pennsylvania Institute of CPA's (PICPA) and the Internal Revenue Service on matters of taxation, Bill was a member of the editorial advisory board of the Tri State Tax Letter Plus published by Harcourt Brace and has written articles on taxation for the PICPA. He has also appeared on a weekly live phone-in radio program during the tax season and the television series Money Talks produced by the PICPA. Bill is a member of the Tax Division of the American Institute of CPA's (AICPA) and is a past member of the AICPA's national governing Council. He is also a member of the Pennsylvania Institute and New York State Society ofCPA's, serving on the PICPA's State Tax Committee and is a former Chairman of the Trustees of the PICPA's Scholarship Fund. He is a board member and officer of the McCole Foundation and is past President of the parish council of Holy Rosary Church in Scranton. Bill has been quoted in both The Wall Street Journal (1/10/07) and Business Week (9/24/07). Bill is an officer/shareholder of Keystone Financial Advisors, Inc., Kingston, PA. He was registered with the National Association of Securities Dealers and the New York Stock Exchange in general securities and was registered in the Commonwealth of Pennsylvania as a Registered Investment Advisor. He also had a license for life, health and accident insurance in the Commonwealth of Pennsylvania. Bill was a charter member of the Association of CPA Financial Planners. In August, 2002, Bill was appointed to the PA House Joint Finance & Judiciary Special Advisory Committee on Pension Protection & Investment Fraud by the House Majority Leader. In April, 2004, Bill was appointed by the Mayor to the board of the Scranton (PA) Redevelopment Authority, was elected its Chairman, and served in that capacity for ten years. From 2005-2008, Bill served as a trustee of the Insurance Trust of the AICPA, one of the largest association insurance groups in the United States. From 2007-2009, Bill served on the Board of Directors of Whitehall Jewelers, Inc., a leading national specialty retailer of fine jewelry with approximately 300 stores in 30 states. Currently Bill is Chair of the Tax Collection Committee of Lackawanna County which administers the Earned Income Tax Collection process under Act 32. He is also Vice Chair of the Scranton-Lackawanna Health and Welfare Development Authority and Chair of the Moses Taylor Foundation. Bill is an Eagle Scout and achieved Order of the Arrow.

Louis B. Schatz, Esq., LLM, is a Partner at Shipman & Goodwin LLP, and is a member of the firm’s Management Committee. He is also the Cochair of the firm’s Tax Practice Group. He practices in the areas of federal and State of Connecticut tax, with attention to the representation of closely held businesses organized as limited liability companies, partnerships, and S corporations; real estate joint ventures; and the representation of taxpayers involved in Connecticut tax controversies. He is widely published, including his coauthorship of Connecticut Limited Liability Company: Forms and Practice Manual, the leading treatise in Connecticut on LLCs.

Louis B. Schatz, Esq., LLM, is a Partner at Shipman & Goodwin LLP, and is a member of the firm’s Management Committee. He is also the Cochair of the firm’s Tax Practice Group. He practices in the areas of federal and State of Connecticut tax, with attention to the representation of closely held businesses organized as limited liability companies, partnerships, and S corporations; real estate joint ventures; and the representation of taxpayers involved in Connecticut tax controversies. He is widely published, including his coauthorship of Connecticut Limited Liability Company: Forms and Practice Manual, the leading treatise in Connecticut on LLCs.

William R. Lazor, CPA/PFS, CFF, CFE, FCPA, CSEP, CGMA is Past President of the Pennsylvania Institute of CPA'sand is a director with the certified public accounting finn of Kronick Kalada Berdy & Co. PC, located in Kingston, PA. He concentrates in the area of taxation, with a particular expertise in the areas of local and multi-state taxation. Bill received his BS degree in Commerce and Finance from Wilkes University and holds CPA licenses in both Pennsylvania .and New York. Bill is a Certified Fraud Examiner and a Forensic CPA, and has also earned the designations Personal Financial Specialist (PFS) and Certified in Financial Forensics (CFF) from the American Institute of CPA's and the designation Ce11ified Specialist in Estate Planning from The National Institute for Excellence in Professional Education, LLC. He practiced at the partner level for over forty years. In addition to speaking for the Pennsylvania Institute of CPA's (PICPA) and the Internal Revenue Service on matters of taxation, Bill was a member of the editorial advisory board of the Tri State Tax Letter Plus published by Harcourt Brace and has written articles on taxation for the PICPA. He has also appeared on a weekly live phone-in radio program during the tax season and the television series Money Talks produced by the PICPA. Bill is a member of the Tax Division of the American Institute of CPA's (AICPA) and is a past member of the AICPA's national governing Council. He is also a member of the Pennsylvania Institute and New York State Society ofCPA's, serving on the PICPA's State Tax Committee and is a former Chairman of the Trustees of the PICPA's Scholarship Fund. He is a board member and officer of the McCole Foundation and is past President of the parish council of Holy Rosary Church in Scranton. Bill has been quoted in both The Wall Street Journal (1/10/07) and Business Week (9/24/07). Bill is an officer/shareholder of Keystone Financial Advisors, Inc., Kingston, PA. He was registered with the National Association of Securities Dealers and the New York Stock Exchange in general securities and was registered in the Commonwealth of Pennsylvania as a Registered Investment Advisor. He also had a license for life, health and accident insurance in the Commonwealth of Pennsylvania. Bill was a charter member of the Association of CPA Financial Planners. In August, 2002, Bill was appointed to the PA House Joint Finance & Judiciary Special Advisory Committee on Pension Protection & Investment Fraud by the House Majority Leader. In April, 2004, Bill was appointed by the Mayor to the board of the Scranton (PA) Redevelopment Authority, was elected its Chairman, and served in that capacity for ten years. From 2005-2008, Bill served as a trustee of the Insurance Trust of the AICPA, one of the largest association insurance groups in the United States. From 2007-2009, Bill served on the Board of Directors of Whitehall Jewelers, Inc., a leading national specialty retailer of fine jewelry with approximately 300 stores in 30 states. Currently Bill is Chair of the Tax Collection Committee of Lackawanna County which administers the Earned Income Tax Collection process under Act 32. He is also Vice Chair of the Scranton-Lackawanna Health and Welfare Development Authority and Chair of the Moses Taylor Foundation. Bill is an Eagle Scout and achieved Order of the Arrow.

Roger S. Blane, Esq., is a member of the law firm of Hutton & Solomon, LLP, focusing his practice in the area of state and local taxation. He has successfully advised taxpayers in the area of state and local tax planning as well as represented taxpayers through the audit, administrative and judicial process. Mr. Blane has appeared before various government agencies. He frequently lectures for various organizations in the area of state and local taxation and has been a guest lecturer to the audit staff of the New York State Department of Taxation and Finance in Albany. Mr. Blane is a member of the New York Bar and Connecticut Bar, and is a member of the Multi-state and Local Taxation Committee of the New York State Society of Certified Public Accountants.

Chaim Kofinas has over 40 years experience in accounting and taxation specializing in state and local taxation issues. He has spent the last 35 years advising clients on income tax and sales tax matters as well as representing clients before the IRS and State on exams and on appeals. Chaim has also advised clients in the construction field as well as Not-For-Profit clients. Chaim is a frequent lecturer for this and other conference in the past and has written articles on a variety of tax issues. At Goldstein Lieberman & CO LLC Chaim is a Tax Director who advises high net worth clients as well a working small business clients regarding U. S. and state and local taxation. Chaim also works with the tax group to set tax policy for the firm. Prior to joining Goldstein Lieberman & CO LLC Chaim was a senior tax manager at WithumSmith+Brown PC, and later at Beacon CPA PC, where he advised multistate businesses and individual clients on federal and state and local tax matters including representation before the IRS and other taxing agencies. Chaim has also worked with foreign individual sand businesses making inbound investments into the US . Chaim is currently the immediate Past Chair of the New York State Society CPA New York, Multistate & Local Taxation Committee as well as being active with the New York State Society CPA International Committee. During his tenure as Chair Chaim initiated a dialogue with the NYS Commissioners office and lead a delegation to meet the Commissioner in Albany

Steven J. Eller, CPA, JD, a Partner at PKF O'Connor Davies, LLP co-heads the firm’s State and Local Tax Group. Mr. Eller has over 30 years of professional experience assisting individuals, businesses, as well as estates and trusts plan for and comply with Federal, State and Local regulations. He advises clients with respect residency, nexus and apportionment issues, sales and use taxes and payroll taxes, , with a focus on strategic planning and compliance. Mr. Eller’s industry expertise includes real estate, manufacturing and closely held and family businesses. Mr. Eller has also been influential in both New York State and New York City tax reform. Mr. Eller received his J.D. from Widener University School of Law (formerly Delaware Law School of Widener University), and his B.S. in Accounting from the University of Delaware. He is a CPA in New York and New Jersey and a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants (“NYSSCPA”), and the New Jersey Society of Certified Public Accountants. Mr. Eller is a licensed attorney in New Jersey and admitted to practice before the United States Tax Court. He is an active member and former chair of the NYSSCPA’s New York, Multistate and Local Tax Committee and the current Co-chair of its legislative subcommittee. Mr. Eller has chaired and lectured at the Foundation for Accounting Education’s highly acclaimed New York State and Multistate Taxation Conference. He has lectured for CCH, is a contributor to The Trusted Professional and has been quoted in the NY Post, Accounting Today and the Daily Tax Report.

Melanie is an associate in Blank Rome LLP’s State and Local Tax group. Melanie’s practice covers a wide range of state and local tax matters and involves representing clients at the audit, administrative, and judicial levels. Her practice touches nearly every tax type, including corporate income and franchise taxes, sales and use taxes, and gross receipts taxes. Melanie is the co-editor of her practice group’s monthly state and local tax publication, The BR State + Local Tax Spotlight, and she has authored articles for the Journal of State Taxation, Tax Notes States and Tax Stringer. Melanie previously served as a senior manager of state and local taxation and alternative investment funds at a tax firm headquartered in San Francisco. In this role, she advised both individuals and companies on issues involving sales and use tax, personal income tax, corporate income tax, and pass-through entity tax. Melanie also served as an intern to the Honorable Stephen A. Bucaria at the Nassau County Supreme Court and an intern at the Suffolk County Attorney’s Office. During law school, Melanie served as an article & notes editor for the American Bankruptcy Institute Law Review.

Karin is a Managing Director, State and Local Tax with Forvis Mazars US based in the New York Office. She has over 30 years of experience advising corporations and pass-through entities in a variety of industries on state & local tax matters. In prior industry roles, Karin was responsible for state tax strategy for a top investment firm, a global Fortune 500 service company, a large international media group and a Dow 30 manufacturer. Karin has also spent a significant portion of her career with the multistate tax and M&A consulting practices of leading Big Four and mid-size firms where she held various leadership roles. Karin has represented numerous businesses and individuals before state tax authorities guiding them through voluntary disclosure, examination and appeals. Karin takes pride in leveraging her broad experience and diverse skill set to provide practical solutions to state tax issues and challenges facing taxpayers. Karin is a Certified Public Accountant, licensed by New York and Colorado. She is a member of the American Institute of CPAs, the Multi-state and Local Taxation Committee of the New York State Society of CPAs. the State Taxation Interest Group of the New Jersey CPA Society, an Income Tax Member of the Institute for Professionals in Taxation and a frequent lecturer in the area of state & local taxation for various organizations such as IPT, COST, NJCPA, NYSSCPA, NYSBA, MPA – The Association of Magazine Media, and the NYU School of Professional Studies. Karin graduated from the State University of New York at Albany with a B.S. degree in Accounting and a M.S. degree in Taxation.

Steven J. Eller, CPA, JD, a Partner at PKF O'Connor Davies, LLP co-heads the firm’s State and Local Tax Group. Mr. Eller has over 30 years of professional experience assisting individuals, businesses, as well as estates and trusts plan for and comply with Federal, State and Local regulations. He advises clients with respect residency, nexus and apportionment issues, sales and use taxes and payroll taxes, , with a focus on strategic planning and compliance. Mr. Eller’s industry expertise includes real estate, manufacturing and closely held and family businesses. Mr. Eller has also been influential in both New York State and New York City tax reform. Mr. Eller received his J.D. from Widener University School of Law (formerly Delaware Law School of Widener University), and his B.S. in Accounting from the University of Delaware. He is a CPA in New York and New Jersey and a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants (“NYSSCPA”), and the New Jersey Society of Certified Public Accountants. Mr. Eller is a licensed attorney in New Jersey and admitted to practice before the United States Tax Court. He is an active member and former chair of the NYSSCPA’s New York, Multistate and Local Tax Committee and the current Co-chair of its legislative subcommittee. Mr. Eller has chaired and lectured at the Foundation for Accounting Education’s highly acclaimed New York State and Multistate Taxation Conference. He has lectured for CCH, is a contributor to The Trusted Professional and has been quoted in the NY Post, Accounting Today and the Daily Tax Report.