Tax Planning for Business Entities Conference Webcast

Deborah is a Tax Manager at PKF O’Connor Davies. She manages the tax needs of high net worth individuals, closely held entities, partnerships and estates/trusts. She previously held a variety of finance positions in the insurance, asset management and healthcare industries. She holds an MBA in taxation/international business from Pace University and an undergraduate degree from Rutgers University. She is licensed in New Jersey and New York. Professional affiliations include Estate Planning Council of NYC, Accountants Club of America, New York Tax Study Group, Rising Rainmakers and NYSSCPA . She has also taught undergraduate and graduate tax courses

Walter Primoff, CPA is a Director at Perelson Weiner LLP, Certified Public Accountants. He works with high net worth clients, and their family tax and planning issues, including estates & trusts, taxpayer controversies and exempt organizations. As past deputy executive director of New York’s CPA Society, he led the Society’s programs related to professional practice issues both with members, and in Albany and Washington. Walt was instrumental in developing New York’s LLC/LLP laws. Both Connecticut and New Jersey used this work to enact their LLC statutes. A frequent speaker and writer, Walt received the respective CPA Journal and The Tax Advisor “Max Block” and “Article of the Year” awards. Walt chairs several nonprofit audit committees, is Co-President of UJA/JCC Greenwich, and chairs the audit committee of HoloSail Technologies, creating advanced secure communications technology.

Debra Herman is a partner in the Hodgson Russ LLP's State & Local Tax Practice. She is widely recognized for her experience in state and local taxation. Debra works with a variety of clients to address the state and local tax impact of their multistate activities from both a planning and an audit and controversy viewpoint and on complex transactions, with a focus on New York State tax matters. Debra counsels clients with respect to corporate income and franchise taxes, bank taxes, utility taxes, unincorporated business taxes, sales and use taxes, gross receipts taxes, excise taxes on real property transfers, rent and occupancy taxes, and withholding taxes. She also has extensive experience working with high-net-worth clients on residence and other personal income tax matters and successfully representing clients in all phases of tax disputes, including audits and litigation at the federal, state, and local levels, as well as criminal tax investigations. Debra’s clients have included domestic and global financial service companies, law firms, real estate investment trusts and cooperatives, manufacturers, retailers, airlines, entertainers, high-net-worth individuals, and tax-exempt organizations. Debra served as the chair of the State and Local Tax Committee of the New York City Bar Association and is the past Immediate Chair of the State and Local Tax Committee of the American Bar Association, Tax Section. She is also a nationally recognized author on state tax topics. She co-authored the BNA Portfolio “New York Sales and Use Taxes” and a bimonthly article on New York State and New York City taxation in the New York Law Journal and writes a monthly column in the Journal of Taxation on state and local tax matters before the U.S. Supreme Court. Debra is a frequent speaker on state and local tax issues and has appeared before such groups as Tax Executives Institute, the Institute for Professionals in Taxation, the American Bar Association, the New York State Bar Association, the New York City Bar Association, and the New York State Society of Certified Public Accountants. Debra has twenty-five years of experience representing clients in state tax audits and New York State and New York City tax litigation, obtaining federal and state rulings and advisory opinions, providing tax opinion letters, and assisting with voluntary disclosures and collection matters.

David Shipley is the Co-Chair of Stevens & Lee’s State and Local Tax Group. He focuses on representing clients in complex state tax controversies during audits, before administrative boards and in courts across the country. David also provides sophisticated multistate tax advice to his clients regarding their business operations, assists with navigating the state tax implications of corporate mergers and acquisitions and consults with clients and their lobbyists on pending state tax legislation and regulations. With nearly 30 years of experience in state tax, David brings to his clients an extensive knowledge of state tax law, strong relationships with state revenue departments, a track record of successfully litigating state tax cases and a deep understanding of procedural and strategic aspects of handling complex state tax audits and appeals. David has extensive experience in all areas of state taxation including state corporate income, sales and use, personal income, utility, insurance company and realty transfer taxes. He also advises clients on tax incentives, unclaimed property and unemployment compensation issues. David has handled audits, administrative appeals and litigation across the country and in states including New Jersey, New York, Pennsylvania, Massachusetts, Connecticut, Maryland, Delaware, New Hampshire and Rhode Island.

With 40 years of public accounting experience, Phil London is a valued partner emeritus. Phil brings unique expertise to The Tax Services Group regarding federal, state and local, business, and personal taxes. His deep knowledge of the law informs his work in estate and income tax planning for high net worth individuals, including the use of various types of trusts to maximize overall family wealth. A valued and trusted business advisor, Phil consults with clients on the structuring of prenuptial and divorce agreements, tax planning for real estate transactions, tax-free exchanges, and business transactions dealing with sales, acquisitions and reorganizations. A respected industry leader, Phil speaks on various topics including economic development incentives, mergers and acquisitions, and state, local and multistate income and sales tax matters. As former Chair of the NYSSCPA New York, Multistate, and Local Tax Committee, he has extensive contacts with tax professionals and administrators throughout the U.S. Phil currently serves on the NYSSCPA Legislative Task Force and is also the Vice Chair of the Tax Division Oversight Committee. He’s also a valued source for media including The Wall Street Journal, Crain’s New York Business, Inc. Magazine and various professional publications.

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.

With nearly 20 years of experience in firms like PwC, EisnerAmper and Withum, Chaya is highly regarded in the industry as an expert consultant in international business tax.

Chaya advises U.S. and foreign multinational enterprises and individuals on the tax implications of their international operations, and coordinates between U.S. and foreign tax laws to develop optimal global tax strategies.

Chaya’s expertise include her fluency in the rules and regulations regarding controlled foreign corporations, PFICs, withholding taxes, income tax treaty analysis, check-the-box planning, FIRPTA, and informational reporting.

Chaya received her Bachelor of Science in Business Administration in accounting from SUNY Empire State College, and received a Master of Science in Taxation from Golden Gate University.

Dean L. Surkin, JD, LLM, is a tax attorney with broad based experience in tax planning and research, has litigated major cases in the fields of taxation, probate and general commercial matters, and has been peer reviewed by Martindale Hubbell. He holds the highest rating for legal ability and ethical standards, AV. Mr. Surkin received his B.A. from the University of Pennsylvania in 1973 (double major in mathematics and political science), his J.D. from New York University School of Law in 1976, and his LLM. in taxation from New York University School of Law in 1985. He is admitted to the New York State Bar, the Federal District Courts of the Southern and Eastern Districts of New York, the Second Circuit Court of Appeals, and the U.S. Tax Court. Mr. Surkin holds the faculty appointment of Professor (Adjunct) at Pace University Graduate School of Business where he currently teaches taxation of entities. He formerly served as Adjunct Associate Professor at the NYU School of Continuing and Professional Studies where he was program coordinator of the Estate and Gift Taxation and Planning Certificate Program. He has also served as Adjunct Assistant Professor at Hunter College, CUNY. He has presented seminars to the Foundation for Accounting Education, the New York State Bar Association, the New York City Bar Association, the American Society of Women Accountants, and many private groups. His published articles on tax law have appeared in peer reviewed journals, practitioners’ journals, and the popular press. He publishes a monthly newsletter for his granddaughters detailing the possibly imagined adventures of the Lighted Collar Gang, a group of neighborhood dogs led by master cheese thief Jazz.

Robert S. Barnett, CPA, Esq., is a founding partner of Capell Barnett Matalon & Schoenfeld LLP, Attorneys at Law. His practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law and charitable planning. His experience includes Surrogate’s Court practice, tax dispute resolution, and Tax Court representation. Mr. Barnett frequently assists clients in structuring financial transactions and charitable gifts. Mr. Barnett applies creative and practical solutions to estate and business planning. He has served on many committees and is a frequent lecturer on numerous aspects of tax and business law. He is an active participant and serves on many professional and charitable boards. Mr. Barnett is a frequent lecturer and writer. His articles and lectures encompass a wide variety of topics, including business succession, estate planning, charitable planning, generation-skipping, stock options, effective strategies for removing tax liens, business taxation, utilization of the marital deduction and partnership elections. Mr. Barnett received his juris doctor in 1986 from Fordham University, where he graduated cum laude and was a member of the Fordham Law Review. He graduated magna cum laude from Hofstra University, where he received his Bachelor’s degree in accounting. Mr. Barnett holds a Master’s degree in taxation as the recipient of the highest dean’s award. Mr. Barnett is admitted to practice law in New York, Virginia and Washington, D.C. Member: • Board of Directors of the Long Island Community Foundation.
• Board of Directors of Nassau Academy of Law
• Professional Advisors Committee of the Long Island Community Foundation
• Professional Advisors Committee of the American Heart Association
• Past Education Committee Chairman NCCPAP
• Past President of the NCCPAP Educational Foundation
• Past President of Nassau Chapter NYSSCPA
• Member of Nassau Academy of Law Advisory Board
• CPA Journal Editorial Review Board, May 2017-2020 Awards:
• 2013 Max Block Distinguished Article Award for Technical Analysis
• November 2016 – Samuel A. Dyckman, Excellence in Education Award
• November 2016 – Leadership in Law Award – Long Island Business News
• May 2017 – Distinguished Service Award – NYSSCPAS – Nassau Chapter
• Dean’s Award in Taxation – Long Island University CW Post
• Fordham Law Review
• Fordham University American Jurisprudence Award – Trusts and Estates

Alan S. Gassman, J.D., LL.M. is a board certified estate planning and trust lawyer who practices in Clearwater, Florida. He has an LL.M. in taxation from the University of Florida, and practices in the areas of trust and estate planning, taxation, wealth preservation, and the representation of physicians and medical practices. Mr. Gassman speaks at many tax conferences, national programs and national and local webinars, including Bloomberg BNA Tax and Accounting, the Notre Dame Tax and Estate Planning Institute and at many other conferences and webinars.

Open focuses her practice on State and Local Taxation. Her extensive experience includes representation of taxpayers in administrative and court appeals in New Jersey, New York and Illinois on a variety of complex issues, including apportionment of business income, combined reporting, constitutional nexus, the Internet Tax Freedom Act, nonresident and resident personal income taxation, sales and use taxation, and the imposition of various industry specific taxes, including telecommunications, utilities, and amusement taxes. Open has represented both public and private companies engaged in a wide range of activities, including manufacturing, retail, telecommunications, banking, transportation, construction, sports, television and radio production, publishing, and insurance. She has also represented individuals challenging residency determinations and assessments arising from adjustments to income and credits.

Aliza represents clients in a variety of state tax matters, including corporate income, franchise, sales and use, realty transfer and personal income taxes. Her experience from working in accounting firms, as in-house counsel and as an attorney handling complex state tax litigation provides her with a comprehensive perspective to handling state tax matters. Aliza assists clients with state tax audits, administrative appeals and, when necessary, litigation. She has represented clients in state tax controversy matters before the New Jersey Tax Court, New Jersey Appellate Division, New York Division of Tax Appeals and Tax Appeals Tribunal, New York Appellate Division, Pennsylvania Board of Appeals and Board of Finance and Revenue and Massachusetts Appellate Tax Board. Aliza also provides clients with advice regarding the state tax implications of their everyday business operations as well as mergers and acquisitions. Aliza served as a pro bono attorney for six years with Partners for Women and Justice, a nonprofit public law firm providing legal representation, advice and legislative advocacy that furthers positive change in the lives of domestic violence and sexual assault victims.