International Taxation Conference

As a Co-Chair of the International Taxation & Wealth Planning Practice, Christopher provides wealth management and international tax planning advice to high-net-worth clients, funds and businesses. In recognition of his dedication to developing cutting-edge tax strategies for his clients, Christopher has been named as one of the leading tax attorneys in Florida by Chambers USA. In his practice, he handles a full range of international taxation and wealth issues, including: Foreign pension planning and compliance for individuals and active companies with U.S. employees Domestic and international tax planning for partnerships (e.g., private equity and real estate funds) Domestic and international income tax planning, including Subpart F, GILTI and FDII planning, for closely-held corporations Advice regarding U.S. income and estate tax treaties Tax planning for non-resident individuals, including wealth and estate planning (e.g., trust planning), FIRPTA withholding and pre-immigration tax planning Formation of foreign grantor trusts by foreign settlors (particularly redomiciling Panama Foundations to the United States) Tax compliance and disclosure matters (e.g., submissions to the Streamlined Offshore Procedures, Delinquent FBAR Procedures, Delinquent International Information Return Procedures, etc.) Tax planning for non-resident executives of U.S. companies (e.g., how to minimize exposure to U.S. estate tax regarding their ownership of company stock and stock options as well as other U.S. situs assets such as U.S. portfolios and U.S. real estate) Cross-border employment tax planning for publicly traded corporations.

Philip T. Pasmanik, CPA, MST is a Partner in the Commercial Services tax practice of Hertz Herson CPA LLP. He has over 25 years of Big 4, national, regional, and mid-size firm experience servicing both public and closely held clients in the manufacturing, distribution, financial services and other service industries. He has extensive experience in assisting multi-national clients with International and domestic tax planning and compliance. He is a frequent contributor of articles to the Tax Advisor, the Journal of Accountancy, and has spoken at prior NYSCPA International Tax conferences and conduced educational webinars for the AICPA on International tax matters and instructed classes on international tax matters for FAE. He is the Chair of the AICPA International Tax Resource Panel and a member of the NYSSCPA International Tax Committee. He is a member of the AICPA, NYSSCA and NJSCPA.

Adam Tejeda is a partner and co-leader of the firm’s Corporate and Tax groups. Adam focuses his practice on providing tax and strategic business advice in connection with private investment fund formation, including private equity, private credit, and private real estate, as well as associated transactional work, mergers and acquisitions, financings, joint ventures, and restructurings. He represents both financial and strategic buyers and sellers. Adam has significant experience working with family offices in connection with the design and implementation of their family office structures and their underlying investment activities. Adam’s private investment fund work includes representing both emerging managers and managers with an established history, ranging in fund size of US$100M to US$2B +. Adam’s work routinely involves representing financial and strategic investors in connection with inbound and outbound investments, cross-border financings, domestic and cross-border mergers and acquisitions, multinational IP planning, advising US based clients with regards to outbound operations, including Subpart F and GILTI planning, corporate and tax aspects of joint ventures and other partnership issues, hedge fund advisory work, tax planning and related transactional work with respect to the operations of US multi-nationals, and internal reorganizations. Adam also has considerable experience representing clients in a variety of industries, including real estate, media, film and studio development, retail, financial services, technology, pharmaceutical, and manufacturing. In addition, Adam has represented clients on contested matters with the Internal Revenue Service (IRS) and similar state taxing authorities, as well as advising clients on Opportunity Zone (OZ) developments established by Congress in the Tax Cuts and Jobs Act of 2017.

Jay Buchman advises clients on the tax aspects of a broad range of domestic and international transactions. In particular, Jay focuses his practice on advising private investment funds on a broad range of matters related to fund formation and operation, as well as on domestic and cross-border mergers and acquisitions, financings and joint ventures. Jay also advises clients on the Opportunity Zone (OZ) provisions in the Tax Cuts and Jobs Act. Jay advises private investment funds on a broad range of matters related to fund formation and operation, cross-border financings, and domestic and cross-border mergers and acquisitions and joint ventures.

In 2012 I established my own practice in Montreal, Canada specializing Canada – US taxation. My practice is an advisory and compliance practice for Canadian and US citizens and business practicing across the border. As an active member of the Adirondack Chapter of the NYSSCPA and former president, current member of the NYSSCPA International committee, I speak often at conferences and seminars regarding the various cross-border issues common to International Tax and unique to the US/Canadian commerce relationship. In 2004 I was licensed as a Charted Accountant in the Canadian provinces of Quebec and Ontario. In 2009 licensed as New York State CPA. From 2004-2009, I worked for a New York City CPA firm honing my knowledge of US tax law. My undergraduate & graduate accounting degrees were received from McGill University, Montreal, graduating in 2003.

Ms. Gillespie’s law practice focuses on international tax matters and income and estate tax planning for high net worth, non-resident individuals, non-U.S. individuals working in the U.S. and U.S. citizens working abroad. She has considerable experience representing clients making voluntary disclosures to the IRS. Before establishing her legal practice, she worked for Arthur Andersen, the Goldman Sachs Family Office and Skadden, Arps, Slate, Meagher and Flom. She is Chair of the Suffolk County Bar Association Animal Law Committee; she is past Chair of the New York State Society of CPA’s Digital Asset Committee as well as their International Taxation Committee. She is a member of the AICPA, the American Bar Association, and the New York State, New York City and Suffolk County Bar Associations. She is admitted to practice in New York and the Law Society of England and Wales. She is a CPA; she has received her Masters of Science degree in Taxation and her Juris Doctor and is also a certified public accountant. Ms. Gillespie has served on the NYSSCPA’s Tax Division Oversight Committee and its Virtual Currency Task Force. She is a TEP (Trust and Estate Practitioner) under the auspices of the Society of Trust and Estate Practitioners. She served as an adjunct Professor at Touro Law School. Ms. Gillespie lectures frequently and has authored a number of articles on topics including but not limited to, international taxation, virtual currency and digital assets. She is the author of the “Foreign Bank Account Reporting Compliance Guide (with FATCA coverage)” published by CCH.

Mae Binder, has been an International Revenue Officer for 20 years, from June 1999 through until her retirement from the IRS, June 2019 and is now practicing in the private sector as an Enrolled Agent, International Tax Collection and Consultant. During her diverse career with the IRS International Division, Mae has established effective working relationships with the governments of France, Sweden, Denmark and The Netherlands, as a mutual Collection Assistance Officer, spanning 5 years. Mae Binder has had an active role in collaborating transfer of funds between the IRS Examination Division and international clients. She has also been instrumental, working with the IRS Senior Counsel and Department of Justice, assisting with resolution of international tax fraud cases, i.e. Criminal Investigation Fraud Division. She has established herself as a Competent Authority with Tax Treaties and International Tax Law, within the IRS and abroad with foreign governments and their respective jurisdictions.