New York and Tri-State Taxation Conference

Serena Morrison is a Manager in the State and Local Tax (SALT) practice at Andersen Tax LLC. In her role, she advises corporate clients, pass-through entities, and multistate businesses on complex state tax planning, compliance exposure, and controversy management.

Her core areas of practice and technical focus include:

• Multistate Income & Franchise Taxation: Analyzing nexus thresholds, apportionment methodologies, combined/unitary reporting, and the impact of evolving state legislation on corporate taxpayers.
• Sales, Use & Gross Receipts Taxes: Advising businesses on transaction tax compliance, taxability determinations, remote seller standards, and navigating multistate sales and gross receipts tax exposure.
• SALT Controversy & Advisory: Tracking nationwide state tax court decisions, administrative rulings, and audit defense strategies to assist multistate enterprises in mitigating risk and optimizing their state tax footprint.

Glenn C. McCoy, Jr., CMI, ESQ. is a Principal in Ryan’s Advocacy and Tax Policy practice, based in the firm’s New York office. He advises clients on complex, multijurisdictional state and local tax matters, with a particular focus on state income and franchise tax planning, controversy, and transactional analysis. Glenn works closely with organizations across industries to integrate Ryan’s multidisciplinary tax capabilities into practical strategies that manage risk, resolve disputes, and support business objectives. Glenn was appointed to the Executive Committee of the ABA State & Local Tax Committee in 2019, and effective January 1, 2023, he was named to the Tax Notes State Advisory Council. In April 2025, he was appointed as a member of the Bloomberg Industry Group State Tax Advisory Board. Glenn brings extensive experience spanning public accounting, industry, government, and academia. His background includes senior leadership roles within national accounting firms, corporate tax departments, and Ryan, as well as service with the Oklahoma Tax Commission. A recognized authority in state income taxation and tax ethics, Glenn is a frequent speaker and published author on state and local tax topics and has taught as an adjunct professor at Georgetown University Law Center. His leadership emphasizes technical rigor, ethical practice, and clear, defensible tax positions. Mr. McCoy received his bachelor’s degree in accounting from Oklahoma State University where he was awarded the Dean Raymond D. Thomas award as the outstanding graduate in the College of Business. He received his J.D. from the University of Oklahoma College of Law where he served as Editor of the Oklahoma Law Review.

Chris Lutz is a partner in the Tax Practice Group. He advises on state and local tax matters and represents clients in complex tax disputes.

Chris is a highly experienced state and local tax professional who provides sophisticated counsel to regional, national, and international businesses on the full spectrum of state and local income, sales and use, and related taxes. Equal parts advisor and problem-solver, he works with companies across the country to develop effective tax strategies and resolve disputes heard before state courts and administrative tribunals. Chris has represented clients from the state of Washington to Washington, DC, and in dozens of jurisdictions in between.

Chris’ clients include publicly traded Fortune 500 corporations as well as midsize, privately held businesses, emerging growth companies, and startups with interests, investments, and operations in numerous industries, including financial services, insurance, technology, telecommunications, biopharmaceuticals, retail, automotive, energy, and more. He works with owners, executives, and in-house tax departments at every step in the corporate life cycle, from business formation and early-stage financing to mergers, acquisitions, divestitures, and other major transactions.

A firm believer that tax controversy and tax compliance work go hand in hand, Chris draws on his successes in court and in hearings before tax authorities to develop practical, proactive solutions that help clients achieve their core business objectives.

Chris speaks and writes frequently on state and local tax issues. He has delivered presentations before the Council on State Taxation (where he began his career as a legal fellow), the Georgetown University Institute on State and Local Taxation, the Paul J. Hartman State Tax Forum, the Tax Executives Institute, and the Institute for Professionals in Taxation (for which he served as chair of the State Income Tax Section Planning Committee of the Annual Conference and is a current member of the Sales and Tax Symposium Planning Committee).

William R. Lazor, CPA/PFS, CFF, CFE, FCPA, CSEP, CGMA is Past President of the Pennsylvania Institute of CPA's and is a director with the certified public accounting firm 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.