Marilyn Ames graduated from the University of Utah College of Law in 1980, where she was elected to the Order of the Coif. Prior to attending law school, she received a B.A. in Journalism from the University of Utah. Ms. Ames was a law clerk for the three years for the Bankruptcy Court for the District of Alaska, and spent almost 30 years working for the IRS Office of Chief Counsel in Houston, Texas as an attorney and manager. She was also designated as a Special Assistant United States Attorney for the Southern District of Texas, where she represented the IRS in bankruptcy cases. During her time with the Office of Chief Counsel she tried numerous cases before the United States Tax Court and advised the IRS on examination, criminal and collection issues. She taught numerous courses for Chief Counsel attorneys and received an award as Instructor of the Year, as well as two national awards for her work as an attorney. She also made presentations both locally and nationally for such organizations as the ABA and the Texas State Bar. During her career in the Office of Chief Counsel, Ms. Ames was also seconded to the IRS as an advisor in the Bankruptcy section for two years, where she assisted in drafting various Internal Revenue Manual provisions and advised on various bankruptcy issues. Since her retirement from the Office of Chief Counsel, Ms. Ames has been a contributing author for Saltzman & Book, IRS Practice and Procedure, and was the principal contributing author for issues in several chapters, including injured spouse relief, the examination of partnerships under the Bipartisan Budget Act of 2015, refunds, and collection from nontaxpayers and transferees. She recently co-authored the collection chapter in the 8th edition of Effectively Representing Your Client Before the IRS.
Dan is a Managing Director with Deloitte Tax based in Philadelphia PA. Dan has over 18 years of experience serving corporate clients with their tax needs, including tax compliance, tax accounting and general tax consulting. Dan is a member of the Deloitte Income Tax Accounting & Provision Competency Group.
Throughout his career Dan has worked to help clients improve efficiencies with their tax reporting through enhancements to their process and implementing technology solutions. Dan also helped to develop and implement a standardized process within his prior firm for preparing income tax provision calculations, including the development of a firm software platform to improve quality and efficiency. Dan serves many large, multinational corporations in a provision review capacity, supporting Deloitte’s audit team.
- BS Saint Joseph’s University
- MT Villanova University
RYAN M. BORNSTEIN
Ryan M. Bornstein is a Partner at the law firm Harvey Ballard & Bornstein, LLC, and a member of the Pennsylvania and New Jersey bars. As a partner, Mr. Bornstein specializes in estate and income tax planning.
Mr. Bornstein earned his B.S. degree in accounting and a minor in management information systems from the University of Delaware, and his JD and LLM from Villanova University School of Law. While in Villanova University School of Law, he served as the Business Editor of the Villanova Sports & Entertainment Law Journal.
Mr. Bornstein has written several published articles on timely legal topics. These include: Corporate Protection: The Availability and Use of Indemnification for Corporate Defendants and Computer Crimes and the International Response. In addition, Mr. Bornstein co-authored, ERISA Disclosure Requirements: Electronic Notices, with Dean Henry H. Perritt, Jr.
Mark Cox is a managing director and co-leader of the State & Local Tax (SALT) practice at Global Tax Management, Inc. He specializes in supporting the day-to-day indirect tax operations for large corporate clients, specifically in the areas of automation, audit representation, and compliance. Mark’s primary responsibilities relate to technical research, streamlining/automating manual processes, and abatement of audit liabilities.
Prior to joining GTM in 2011, he was regional director of a sales tax consulting firm, and an assistant director with Ernst & Young, serving the Mid-Atlantic Area SALT practice. Mark later founded Tax Management Associates, a sales tax consulting firm. Mark is also a member of the Association for Computers and Taxation (ACT) and the Institute for Professionals in Taxation (IPT).
- BS Merrimack College
THOMAS J. DONNELLY
Thomas J. Donnelly serves as vice president of State & Local Tax for Comcast Corporation. In this role, he is responsible for state tax planning, policy, compliance, credits, incentives, financial reporting, audits, litigation, legislation and the state and local tax aspects of mergers and acquisitions. Tom has lead Comcast’s State and Local Tax practice since joining the Company in 1994.
Prior to joining Comcast, Tom practiced tax and commercial law with the Philadelphia office of Pepper, Hamilton & Scheetz and previously worked in the Philadelphia office of Coopers & Lybrand. Tom holds a CPA & BS in accounting from Villanova University. Additionally, he received MT and JD degrees from the Villanova University School of Law and is a member of the Order of the Coif, a national legal honor society for law school graduates.
Tom has lectured on various tax topics at numerous seminars, and as a guest lecturer at Villanova University’s Graduate Tax Program. He resides in Havertown, PA with his wife and their family.
- BS Villanova University
- MT Villanova University
- JD Villanova University
JAMES C. FEE, JR.
James C. Fee, Jr. is the Senior Level Counsel for the Global High Wealth Industry in the Large Business and International Division (LB&I) of the IRS. He is the legal and technical advisor to the Industry Director and her staff of managers and revenue agents who focus compliance efforts on high wealth individuals and their controlled enterprises. Jim is also responsible for providing legal support to LB&I’s national Financial Products program. Previously, he was the Deputy Area Counsel for the Heavy Manufacturing and Transportation Industry serving as the primary assistant to the Area Counsel. He has had program oversight for two national tax shelter projects which involved providing strategic advice on global settlement initiatives, case development, and litigation.
Jim served a ten month detail as the Acting Deputy Division Counsel (Operations) of LMSB in Washington, D.C., a three month detail as a Special Counsel on the Acting Chief Counsel’s staff, and a one month acting detail as Area Counsel for the Natural Resources and Construction Industry. After graduating from LaSalle University, Jim worked for a regional CPA firm in Philadelphia. He joined the Internal Revenue Service as a revenue agent and later became an appeals officer while earning his law degree in the evening. He received his degrees of Juris Doctor and Masters of Laws in Taxation (LL.M.) from the Temple University School of Law.
During a break in service from the Office of Chief Counsel, Jim was associated with a law firm in New Jersey where he concentrated in the areas of tax planning, estate planning, IRS dispute resolution, and tax litigation. He is an adjunct faculty member in the Villanova University Law School's Graduate Tax Program and the Villanova University School of Business. Jim is a member of the bars of New Jersey and Pennsylvania. He is also a Certified Public Accountant (Pennsylvania license presently inactive).
- B.S. 1978 LaSalle University
- J.D. 1986 Temple University School of Law
- LL.M. 1990 Temple University School of Law
Mr. Feinstein is a director at Deloitte Tax LLP where he has practiced since 1996. Prior to joining Deloitte, Mr. Feinstein was a tax partner in the law firm of Duane, Morris & Heckscher and in the law firm of Zapruder & Odell. Mr. Feinstein has over 25 years of experience in advising multinational companies and large privately held companies on domestic and international mergers and acquisitions and other business transactions, structuring of international operations, financial products, and foreign currency transactions, as well as other tax matters. His clients include companies in the manufacturing, pharmaceuticals, specialty chemicals, and financial services industries, among other industries.
Mr. Feinstein serves as international tax leader for a leading multinational securities exchange and several multinational manufacturing concerns. He has been a frequent lecturer in the United States and Europe on a variety of tax topics, such as mergers and acquisitions, international reorganizations, structuring of international joint ventures, foreign tax credit planning, taxation of financial products, and foreign currency transactions, as well as other topics.
Mr. Feinstein serves on the board of directors of the Philadelphia Tax Conference and serves as co-chair of the conference. Mr. Feinstein is currently serving as chair of the Foreign Currency Task Force of the International Tax Technical Resource Panel of the American Institute of Certified Public Accountants and is the principal author of the task force’s two sets of comments on proposed section 987 regulations.
- B.S. 1975 Temple University
- J.D., cum laude,1982 Brooklyn Law School
- LL.M. (Taxation) 1984 New York University
JON G. FINKELSTEIN
Jon G. Finkelstein is a Principal in the Passthroughs group of KPMG’s Washington National Tax practice. Jon’s practice is primarily focused on providing tax planning advice to partnerships, limited liability companies and other passthrough entitities. Jon has particular expertise in structuring complex joint ventures, restructurings, acquisitions, and dispositions involving operating businesses and real estate assets.
Jon is a former Chair of the Real Estate Committee of the American Bar Association (Tax Section) and is the current Vice Chair of the Passthroughs and Real Estate Committee of the District of Columbia Bar Association (Tax Section). He is also a member of the Real Estate Roundtable’s Tax Policy Advisory Committee. He frequently publishes articles in leading tax publications and speaks at professional conferences across the country.
Prior to joining KPMG, Jon was a partner at McDermott Will & Emery LLP, an international law firm.
- B.A. Columbia University
- J.D. University of Minnesota Law School
Noel is a founding partner of Fleming Petenko Law where he focuses his practice on serving the legal needs of nonprofit organizations primarily in the areas of corporate law and governance, charitable trusts, federal, state and local tax matters, fiduciary duties, charitable fundraising, and related matters. He regularly acts as outside general counsel to a variety of nonprofit organizations including publicly supported charities, private foundations, mental health organizations, social service providers, museums, educational institutions, and health care facilities.
Noel is active in the Pennsylvania nonprofit community and is a former Chair of the Pennsylvania Bar Association's Charitable Organizations Committee. He is also a course planner and presenter for the Pennsylvania Bar Institute's Annual Nonprofit Institute. He writes and speaks frequently on legal matters related to the operation of nonprofit organizations and has been recognized by his peers as a Super Lawyer in the field of nonprofit law.
- Temple University Fox School of Business and Management, B.B.A., summa cum laude
- Temple University Fox School of Business and Management, M.B.A.
- Temple University Beasley School of Law, J.D., cum laude
- Temple University Beasley School of Law, LL.M., Taxation
Dave is a Director at Grant Thornton LLP. Dave has over 20 years of experience in public accounting, working at Grant Thornton for 14 years, specializing in state and local tax and unclaimed property. His practice in state and local tax focuses on tax controversy, transaction and compliance matters, covering income, franchise, sales and use and property tax. Dave serves clients in practically every industry with a focus on financial institutions.
Dave is a national leader in the firm’s unclaimed property practice, assisting clients to navigate complex multistate matters including organizational restructurings, state audits, voluntary disclosure agreements, policy and procedure reviews, annual compliance and financial statement implications of unclaimed property.
Dave is a certified public accountant and attorney, has written numerous articles and has spoken before many organizations. He is an active member of the PICPA and the Unclaimed Property Professionals Organization, where he serves as Treasurer.
- B.A. Accounting, Duquesne University
- J.D. Cornell University Law School
Christopher Harvey is a Managing Partner and Attorney at the firm Harvey Ballard & Bornstein, LLC, He specializes in the legal transactions surrounding estate and income tax planning, estate administration, estate and trust tax return preparation, and business transactions and planning.
Mr. Harvey serves as an Adjunct Professor of Law teaching Decedents, Estate and Trusts; Income Taxation of Trusts and Estates; Estate Administration; Federal Wealth and Transfer Taxation; and Estate Planning II. He has previously taught Taxation of Property Dispositions. Mr. Harvey participated as an outside advisor and guest lecturer to the Internal Revenue Service and aided in the creation of the Estate Planning Certificate Program offered by the Pennsylvania Institute of Certified Public Accountants and other state accounting societies.
Mr. Harvey has lectured on over 800 occasions on estate and tax planning topics and was distinguished as the Outstanding Discussion Leader for the New Hampshire Society of Certified Public Accountants for the years 1997 and 1998.
- B.S. 1989 University of Delaware, Accounting
- J.D. 1994 Villanova University School of Law
- LL.M. 1995 Villanova University School of Law
Foreign, Comparative, and International Law Specialist and Legal Research Instructor
Robert currently supports the scholarly work of faculty as a faculty liaison librarian and as the foreign, comparative, and international law specialist. In addition to his reference and research support, he teaches several sections of Legal Research in the first-year curriculum. He also guest lectures on a variety of research topics including health law, litigation writing, and tax law for the Clinic and the Graduate Tax program.
Before joining the Law Library staff in 2006, Robert practiced law in Missouri, and was later a Reference Librarian at the University of Missouri -Columbia School of Law Library. Robert earned his B.A. from Columbia College in Columbia, Missouri, his J.D. from the University of Missouri-Columbia School of Law, and his M.A., Information Science and Learning Technology, from the University of Missouri-Columbia School of Information Science and Learning Technology.
- Reference librarian at the MU School of Law Library.
David Hillegass is a Manager in the State and Local Tax Group at Global Tax Management. He specializes in indirect taxes from both a technical and a technological perspective.
Since joining GTM in June 2016, David’s primary responsibilities have included supporting clients’ indirect tax compliance function, assisting with technical consultation on matters of indirect tax law, and providing implementation and remediation services for clients’ indirect tax technology. In addition, David provides support for clients’ fixed asset software modules.
Prior to joining GTM, David began his career with PricewaterhouseCoopers LLP. He spent a total of 8 years in various functions within the organization. David serviced clients in aspects covering multiple areas of taxation, including: state and local sales and use taxes, state and local income taxes, payroll taxes, and trust taxes. David spent the latter portion of his previous experience assisting in the implementation and issue remediation of clients’ indirect tax technology in addition to providing indirect tax consulting. David’s goal is to provide high quality client service while identifying opportunities for efficiencies and tax savings.
- B.S. in Business Administration with Accounting concentration, University of Notre Dame
- M.S. in Taxation, Villanova University
MORGAN W. HOLTMAN
Morgan Holtman's practice focuses on transactional tax planning for, and tax controversy representation of, corporations, partnerships and other entities in a variety of contexts, including acquisitions, dispositions and restructurings. Morgan has extensive experience in partnership taxation across a variety of industries and in domestic and cross-border contexts, with particular emphasis on complex equity structures, partnership restructurings and mergers and acquisitions.
Drawing on nearly two decades of experience in the national office of a Big Four accounting firm and an Am Law 50 law firm, Morgan knowledgeably counsels clients on domestic and cross-border transactional matters; partnership formation, distribution and liquidation; partnership mergers, conversions and restructurings; transfers of intangibles and the impact of recent tax legislation.
Morgan also is a frequent speaker at tax conferences and seminars.
JOEL E. HOROWITZ
Joel Horowitz is a Partner at McCarter & English. Mr. Horowitz has practiced in the area of employee benefits and executive compensation for over 30 years. He counsels employers and executives on employment, retention and severance agreements, equity-based compensation and incentive pay. He has extensive experience in the design and operation of compensation and benefit arrangements, including the operation of tax qualified plans, deferred compensation arrangements, and non-cash benefits.
Mr. Horowitz has an active practice in the area of employee stock ownership plans, and has been involved in virtually every aspect of ESOP transactions for public and private companies. He has acted as trustee’s counsel, lender’s counsel and special corporate counsel in those transactions, which have ranged in size up to $800 million.
Mr. Horowitz is a frequent speaker in the area of employee compensation and benefits, particularly on the topics of executive retention and compensation, incentive and equity plans, health plan design and workplace benefits. He has represented clients before the IRS, Department of Labor, and Pension Benefit Guaranty Corporation, and secured the first IRS approval of health plan debit cards. He has been an Adjunct Professor in the Graduate Tax Program at the Villanova University School of Law for over 25 years.
- B.A. 1975 George Washington University
- J.D. 1978 New England School of Law
- LL.M. 1982 Georgetown University Law Center
ILYA A. LIPIN
Managing Director, State & Local Tax
Ilya is Managing Tax Director and Philadelphia State and Local Tax Practice Leader at BDO USA, LLP. He has more than 12 years of state and local tax consulting experience in multi-state income taxes, sales and use taxes, tax controversy, compliance and filing methodologies, and various state and local tax aspects that arise from mergers & acquisitions or restructuring transactions.
Ilya advises clients on potential state and local tax risks and exposure while simultaneously identifying tax savings and refund opportunities. He has assisted many businesses, including U.S. inbound companies, in determining their nexus footprint, taxability of their products and services, and helped them obtain voluntary disclosure agreements (VDAs) in order to bring them into state tax compliance. Additionally, Ilya has successfully represented clients before Pennsylvania Board of Appeals, Pennsylvania Board of Finance and Revenue, and other state and local administrative tax agencies.
Ilya has worked with start-up, middle-market, Fortune 500, and private equity clients in manufacturing, software and technology, healthcare, hospitality, real estate, life sciences, professional services, and retail sectors.
Ilya regularly publishes articles in the national tax journals and has been a frequent speaker on state and local tax issues, including national seminars and webinars.
- Pennsylvania, New Jersey, and Massachusetts Bar
- Philadelphia Bar Association, Vice Chair of the Tax Section, Tax Council Member, Chair of the State and Local Tax Committee (2018-2020)
- Pennsylvania Bar Association, Tax Council Member
- TEI, State and Local Tax Committee Member
- American Bar Association, State and Local Tax Committee Member and Editor of Connexus SALT Publication
- State and Local Taxation Certificate, Georgetown University Law Center
- Tax Controversy Certificate, Villanova University School of Law
- LL.M., Trial Advocacy, Temple University School of Law
- LL.M., Taxation, Villanova University School of Law
- M.B.A., Villanova University School of Business
- J.D., Western Michigan University Cooley Law School
- B.A., Political Science, Drew University
JONATHAN A. LISS
Senior Policy Analyst, City of Philadelphia Department of Revenue
Jonathan A. Liss is a Senior Policy Analyst with the City of Philadelphia Department of Revenue. As a member of the technical staff, Jonathan is responsible for monitoring federal, state, and local tax legislation and evaluating its potential impact on Philadelphia taxes, in addition to developing internal tax technical training programs. Jonathan’s responsibilities also include drafting guidance on the Department’s business tax policies. He is also a frequent speaker on Philadelphia business taxes to practitioners and small businesses at educational seminars.
Prior to joining the Philadelphia Department of Revenue, Jonathan worked for several global public accounting firms, providing a broad range of multistate tax services to Fortune 500 and middle-market clients. Mr. Liss also spent 21 years as a director of state and local tax audits for Rohm and Haas Company, a Philadelphia-based, multinational producer of specialty chemicals that was acquired by The Dow Chemical Company in 2009.
Jonathan received his undergraduate degree in accounting, with honors, from Drexel University and his M.S. in Taxation from Temple University. Jonathan has served on the State and Local Tax Committee of the Tax Executives Institute Philadelphia Chapter (TEI), Philadelphia Chamber of Commerce tax committee, and Philadelphia Revenue Commissioner’s Tax Advisory Committee. Jonathan is formerly a member of the Council on State Taxation’s (COST) Board of Directors and was an active participant in COST conferences and schools for many years. Mr. Liss has also been an adjunct professor at Drexel University’s LeBow College of Business since 2012. He designed a State and Local Tax course which is taught to undergraduate business students at Drexel. Jonathan is also a member of the LeBow College of Business Accounting Advisory Council.
Debbie Martino is currently Assistant Vice President, Corporate Tax Planning & Advisory for Lincoln Financial Group. Debbie is responsible for evaluating and implementing tax planning strategies across the federal, state, and local tax areas for both direct and indirect taxes. Her responsibilities also include providing transaction support and assisting with and implementing M&A transactions.
Debbie has over 23 years of experience working in the tax field. She worked 15 years in Public Accounting for two of the largest accounting firms serving multi-national clients and Fortune 500 companies. During her work experience both in Public Accounting and as Tax Director for a privately held company, Debbie oversaw and coordinated services including tax accounting and financial reporting, tax compliance and reporting, tax planning and tax controversy both domestically and globally.
Debbie is certified public accountant and a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants. Debbie received a Bachelor degree with honors from Drexel University and a Master of Science in Taxation from Villanova University.
Debbie has taught Corporation Tax at Drexel University in the Masters of Accounting Program since 2013. She has coordinated, wrote and taught tax technical training sessions both in Public Accounting and Private Industry. Debbie also serves on the Board for the Philadelphia Tax Conference.
ROBERT M. MAXWELL
Robert M. Maxwell is Director of Estate and Trust Settlement for Glenmede. He is responsible for oversight of estate administration for estates where Glenmede is executor and settlement of terminating trusts where Glenmede serves as trustee. He manages the court accounting group that prepares accountings for trusts and estates required by the Courts and is responsible for the preparation of death tax returns for estates and post-mortem planning.
Prior to joining Glenmede in 1999, Mr. Maxwell was employed by First Union National Bank, first as an administrative officer in the Equipment Leasing Department and then as a tax officer in the Death Tax Unit.
Mr. Maxwell has been a lecturer and author for Pennsylvania Bar Institute seminars on such topics as Federal Estate and Gift Tax Preparation, Pennsylvania Inheritance Tax Preparation, and Federal Estate Tax Portability.
Mr. Maxwell received a B.A. in 1984 and an M.A. in 1986, both from the University of Pennsylvania. In 1989, he received a J.D. from Villanova University School of Law. In 2001, Mr. Maxwell was awarded a certificate in business succession planning from The American College. He is a member of both the Philadelphia and New Jersey Bar Associations, and serves as co-chair of the Tax Committee of the Probate Section of the Philadelphia Bar where he has presented on the topic of Federal Estate Tax Portability. He is also a member of the Philadelphia Estate Planning Council.
- B.A. 1984 University of Pennsylvania
- M.A. 1986 University of Pennsylvania
- J.D. 1989 Villanova University
BRIAN J. MCGOWAN, SR.
Brian is a co-founder and partner in both McGowan & Co., LLP and McGowan & Co., LLC. Brian is a CPA and is a member of both the American and Pennsylvania Institute of CPA’s having formerly served on the Ethics Committee for the PICPA. Brian graduated from LaSalle College and holds an MS (Masters in Tax Law) from Widener University. Early in his career, Brian spent several years as a US Treasury Agent before working at Sun Oil Co. He participated in most mergers and acquisitions for the company and was a member of the Office of the President. Prior to going independent in 1980, he was the CFO for Sun Information Services (later known as SunGard). Brian has taught at both Penn State University and Widener University Graduate School. Brian is married and proud to be partners with his two sons.
- B.A. La Salle University
- M.S. Widener University
ERICA R. MCREYNOLDS
Ms. McReynolds is a Tax Director in the Philadelphia office of PricewaterhouseCoopers LLP where she has practiced since 2005. Ms. McReynolds is part of the National Tax Services team specializing in tax-exempt organizations where she focuses on in compliance and consulting services for various tax-exempt organizations including hospitals, universities, and pension trusts. She has a great deal of experience with the Form 990 and Form 990-T, unrelated business income, issues surrounding the private business use of tax exempt bonds, and FIN 48 for as it applies to tax-exempt organizations.
- B.A. 2001 Villanova University
- J.D. 2005 Villanova University School of Law
- LL.M. Taxation 2008 Villanova University School of Law
Susan is a Partner with the Financial Services Tax Practice of PwC and is the firm’s leading expert on the taxation of mortgage banks. She has more than 25 years experience in the financial services industry, and serves many large banking and mortgage banking clients advising on a wide range of issues.
Susan has substantial experience in areas such areas as accounting for income taxes, securitizations, derivatives, mergers and acquisitions, corporate reorganizations, REMICs and REITs, mortgage servicing rights, bad debts and mark to market. She also has experience with regulatory requirements for banks.
She has spoken on tax matters affecting the banking industry at various industry conferences including those sponsored by the Mortgage Banking Association. In addition, Susan has taught several courses at PwC’s training programs.
Prior to joining PwC, she worked in Industry and was responsible for all aspects of managing a corporate tax department including the development of tax planning strategies, mergers and acquisitions, accounting for income taxes, and federal, state and foreign tax compliance.
Her current and past clients include: Freddie Mac, PNC, TD Bank, Santander, Rabobank, Fortress, GMAC, and Sallie Mae
- Master of Science in Taxation - Bryant University
- Master of Arts in Teaching - Rhode Island College
- Certified Public Accountant - University of Rhode Island
- CPA licensed in Rhode Island, Virginia and Pennsylvania
DREW A. MORRIS
Drew A. Morris is a shareholder of Nachmias Morris & Alt, P.C. Mr. Morris’s practice covers all aspects of business and individual federal, state, local and international taxation including advising S Corporations, C Corporations, LLCs, and partnerships; assisting clients at all levels of federal, state and local tax controversy matters, including audits of corporations, estates and individuals, replies to assessments, abatement requests, appeals and pursuing actions in court; and advising non-profit organizations regarding corporate governance and tax-related issues and assisting with the formation of tax-exempt organizations and completing exemption applications. Mr. Morris is also a frequent lecturer and panellist on various tax matters.
- B.A. Brandeis University
- J.D. Pennsylvania State University, Dickinson School of Law, cum laude
- LL.M. in Taxation New York University Law School
- M.B.A. Drexel University
KAYCI D. PETENKO
Kayci is a founding partner of Fleming Petenko Law in Philadelphia where she focuses her practice on advising a variety of tax-exempt organizations, including private foundations, public charities, supporting organizations, and donor-advised funds. She advises clients on many types of matters including corporate formation and qualification for tax-exempt status, corporate governance, fiduciary duties, charitable fundraising, charitable contribution issues, federal and state tax law compliance, contract negotiation and drafting, corporate restructuring, unrelated business income tax, and related matters. She previously worked for a law firm providing legal advice and services to nonprofit organizations and as a tax associate in the Tax Advisory Group of an accounting firm.
Kayci frequently speaks on legal matters related to the operation of nonprofit organizations. She has been selected as a Rising Star in Pennsylvania Super Lawyers® in the field of nonprofit law. She is serving as a member of the PBA’s Charitable Organizations Committee Council and the liaison between the Charitable Organizations Committee and the YLD. She has also served as a volunteer tax preparer and instructor for the Volunteer Income Tax Assistance (VITA) & Military VITA programs.
- B.S.M. Tulane University, A.B. Freeman School of Business
- J.D. Rutgers University School of Law
- M.B.A. Rutgers University School of Business
- LL.M. Taxation Temple University Beasley School of Law
Ralph Pike is the Office Managing Director of Andersen Tax’s Dallas office. He has over 19 years of experience in serving clients and practices in the firm’s Private Client Services area with a concentration on individual income, estate and gift taxation. His responsibilities include providing comprehensive tax planning solutions to high net worth clients and family office clients, on tax issues relating to:
- Individual income tax
- S corporations
- Fiduciary income tax
- Limited liability companies
- Estate, gift and generation-skipping transfer taxes
Before joining Andersen Tax, Ralph was with Arthur Andersen then KPMG, where in addition to his client responsibilities in Chicago, he also served in several firmwide roles including a two-year tour of service in the firm’s Washington National Tax Office.
Ralph has served on the Estates, Gifts and Trusts Committee of the Illinois CPA Society. He also is an adjunct professor for Villanova University Law School and teaches Estate and Gift Taxation.
- Northern Illinois University, BS (Accounting)
- University of Illinois Law School, JD
JOSEPH E. RONAN, JR.
Joseph Ronan is the managing principal of the law firm Ronan Law Group, PLLC, and a member of the Pennsylvania, New York, District of Columbia and Vermont bars. In his current firm, Joseph focuses on income tax issues, executive and equity compensation matters, retirement planning, qualified and nonqualified deferred compensation plans and related matters. Prior to starting his own firm, Joseph worked in the tax and benefits areas at Morgan Lewis, Bell Atlantic (now Verizon) and Blank Rome. He is listed in Best Lawyers in America (for Taxation) and SuperLawyers.
Joseph earned his B.A. degree in philosophy (with honors) from Haverford College, and his J.D. and LL.M. from New York University School of Law. While in Villanova University School of Law, he served as the Research Editor of the NYU Review of Law and Social Change.
Joseph has been chair of the Tax Section of the Philadelphia Bar Association, as well as chair of a committee of the ABA Tax Section. He has served as board chair at Friends Select School, president of the Philadelphia Volunteer Lawyers for the Arts, and as a board member with Philabundance. He has also received alumni awards from Friends Select and Haverford.
Joseph has been a frequent speaker for the Pennsylvania and Philadelphia Bar Association and at ABA events, and has written several published articles on tax and employee benefits matters. In addition to teaching Tax II, Joseph teaches courses on Employee Benefits and Executive Compensation in the Villanova LL.M. program.
- B.A. 1976 Haverford College
- J.D. 1979
- LL.M. 1983 New York University
Jim is a senior manager in KPMG’s Mergers & Acquisitions Tax practice. Jim joined KPMG in 2014 and is based in KPMG’s Tysons Corner, VA office.
Jim has over 20 years of experience representing private and publicly-owned companies in many areas of federal taxation relating to their business transactions and ongoing operations. He has particular expertise in structuring and advising clients on a wide variety of corporate restructuring transactions, such as tax-free mergers and reorganizations, spin-offs, taxable stock and asset acquisitions and dispositions, like-kind exchanges, joint ventures and intercompany restructuring transactions.
Prior to joining KPMG, Jim was a tax associate at Jones Day, and was a tax partner at Dow Lohnes PLLC.
- State University of New York at Albany, B.S. in Accounting, summa cum laude
- George Washington University, J.D., with honors
- Georgetown University Law Center, LL.M. in Taxation, with distinction, Valedictorian
Chris Siegle is the Senior Wealth Advisor and Executive Director in the Scottsdale office of J.P. Morgan Private Bank. He is a member of the global Wealth Advisory group, offering clients and the professional community the insights gathered from extensive law practice, tax expertise, and exposure to the most interesting and innovative estate and tax planning techniques in the United States and internationally.
Chris works with clients and their advisors to educate on the operation and efficiency of federal estate, gift generation-skipping transfer and income tax techniques. He blends his advice with teammates in the financial and lending practices of the Private Bank to bring the families he works with the most innovative solutions and benefits to the families over generations. Before joining the J.P. Morgan Private Bank in 2010, Chris was a partner in a Phoenix regional law firm where he practiced for over 13 years in trust and estate, tax and business planning practices.
Chris has spoken and written nationally on tax and estate planning matters through the USC Tax Institute, Matthew Bender Books/LexisNexis Major Tax Planning 2020, Aspatore Books Inside the Minds of Family and Business Succession Planning, Thomson Reuters’ Estate Planning Journal, Strafford CLE, and numerous seminars for Bar Associations, Estate Planning Councils, Community Foundations, law firms, CPA firms, and other professional organizations throughout the United States. His teachings in GSTT planning, qualified small business stock planning, charitable planning with trust income tax planning, crypto currency, selling remainder interests and promissory notes, planning with retained interests and Code §§ 2036, 2038, 2043 and 2703, securities laws for estate planners, income tax planning, and planning with life insurance have assisted professionals in elevating their practices. He is an Adjunct Professor of Law in the Graduate Tax Program’s online LL.M./M.T. program at the Villanova University School of Law.
Chris is a member of the State Bar of Arizona, and the Maricopa County Bar Association. Chris is a Captain (retired) of the United States Navy, having served for 30 years from 1990-2020. He is an Eagle Scout (w/ Silver Palm – 36 merit badges) and was a Senior Patrol Leader in Boy Scout Troop 186, and Lodge Chief of Tillicum Lodge #392 of the Order of the Arrow. Chris is married to his wife Molly, and has two children, Brianna (23), and Jason (20) living in Scottsdale, Arizona.
- A.B., University of Illinois at Urbana-Champaign, 1990
- J.D. (with Honors) University of Tulsa College of Law, 1997
- M.S.S. (Master of Strategic Studies), The United States Army War College, 2011
- LL.M. (taxation), Villanova University Charles Widger School of Law, 2019
Melissa Skilliter is the Director of the Low Income Taxpayer Clinic (LITC) in the Columbus office of Southeastern Ohio Legal Services (SEOLS), a position she has held since 2008. Through the LITC, she handles tax controversies with the IRS, including U.S. Tax Court cases, examinations, and other cases before the IRS. Melissa completed Villanova’s online LLM program in 2018. She joined SEOLS in 2005 as a staff attorney in the Zanesville, Ohio office with a general civil legal practice.
- Bowling Green State University (B.A. in political science, magna cum laude, 2001)
- Georgetown University Law Center (J.D., 2004)
- Villanova University School of Law (LL.M., 2018)
Richard A. Smolen is an attorney and manages a family office for Tekloc Enterprises LLC in Newtown Square, Pennsylvania, where he focuses on tax planning, charitable planning, estate planning, and employee benefit issues. He also performs employee benefits, charitable giving, and tax planning consulting services for Teasmo Consulting LLC. He has represented businesses and individuals in matters such as correcting retirement plan administration errors under IRS and DOL correction programs, preparing 401(k) and 403(b) plan documents; counseling clients on ERISA requirements, preparing and reviewing Forms 5500 and 5300; counseling clients on employee benefits issues in mergers and acquisitions and in bankruptcy; and representing plan fiduciaries in DOL investigations.
He has advised individuals on the use of complex estate tax and charitable planning techniques, such as grantor retained annuity trusts, qualified personal residence trusts, intentionally defective grantor trusts, family limited partnerships, charitable remainder unitrusts, charitable lead annuity trusts, charitable gift annuities and donor advised funds. He has formed, managed, and recommended governance structures for non-profit organizations, and has regularly filed applications for tax exemption with the IRS. He regularly prepares and reviews federal, state, and local tax filings on behalf of individuals, businesses, trusts, estates, and charities.
He is an adjunct professor of law at Temple University James E. Beasley School of Law and at Villanova University Charles Widger School of Law. Mr. Smolen works with the Philadelphia Volunteer Lawyers for the Arts to provide governance and strategic planning services for representing local arts organizations. He is a member of the Philadelphia Bar Association, Young Lawyers Division Tax-Exempt Group, and the Young Lawyers Division Employee Benefits and Executive Compensation Group. Mr. Smolen received his B.A. from the University of Pennsylvania, his J.D. degree from Temple University James E. Beasley School of Law, his M.B.A. degree from Temple University Fox School of Business and Management, and his LL.M. degree (Taxation), with distinction, from James E. Beasley School of Law. He is admitted to practice law in Pennsylvania and New Jersey.
- B.A. University of Pennsylvania
- J.D. Temple University James E. Beasley School of Law
- M.B.A. Temple University Fox School of Business and Management
- LL.M. in Taxation Temple University James E. Beasley School of Law
Michael is a principal with PwC's International Tax Services practice. He has more than 13 years experience, focusing on international tax planning and transactional matters for private and public corporations. Michael spent two and a half years on secondment with PwC's Swiss firm, serving in a dual role as an international tax and value chain transformation specialist, facilitating substance-based planning in Switzerland and Europe. He has significant experience in the areas of cross border structuring, inbound and outbound planning, acquisitions and divestitures, foreign tax credits, supply chain and value chain transformation projects.
NICOLE C. TOMLIN
Nicole is an Associate Attorney at Hanlon Niemann & Wright, P.C., where she focuses her practice on estate planning and estate administration for families who have a family member with a disability, creation of first party special needs trusts and third party supplemental benefits trusts, guardianship, and accessing services from the Division of Mental Health and Addiction Services and the Division of Developmental Disabilities.
Nicole serves as a court appointed attorney to those deemed to be incapacitated.
While in law school, Nicole volunteered with the Domestic Violence Project and served as the Associate Managing Editor of the Rutgers Journal of Law and Religion. As a City Year Greater Philadelphia AmeriCorps Member, she spent a year tutoring in inner city schools. She volunteers her time with the Monmouth County SPCA.
Nicole is a graduate of Bucknell University and Rutgers University School of Law. She holds an L.L.M. in Taxation from Villanova University Charles Widger School of Law. She is an Adjunct Faculty member of the Villanova University Charles Widger School of Law Graduate Tax Department. Nicole is a member of the Elder Law Section and Disability Section and the Tax Section of the New Jersey State Bar Association. She frequently lectures on a variety of disability-related legal topics.
- BA, Bucknell University, 2004
- JD, Rutgers School of Law, 2008
- LLM, Villanova University Charles Widger School of Law, 2021
Drew VandenBrul is Managing Director for State and Local Tax at GrantThorton. Drew has over 30 years of experience as a state & local tax professional advising companies across all industries on complex Pennsylvania and multistate tax planning, tax controversy, transaction and compliance matters, including income, franchise, realty transfer and sales & use taxes.
His time in Philadelphia includes 10 years with Arthur Andersen, over 4 years with Exelon Corporation, and 11 years with KPMG, where he was a State & Local Tax Partner.
Drew leads Grant Thornton’s national Legal Entity Optimization (LEO) practice. He has served middle-market companies, private equity funds, and publicly-traded traded companies in the real estate, telecommunications, private equity, manufacturing, power & utilities, automotive, life sciences, and healthcare industries.
Drew regularly consults with companies and economic development agencies on complex matters involving Pennsylvania’s Keystone Opportunity Zone (KOZ) program, including qualification for, and quantification of tax benefits.
Drew is a member of the AICPA and an active member of the state and local tax committees, including including Council on State Taxation (COST), PICPA, Tax Executives Institute (TEI), and Greater Philadelphia Chamber of Commerce (co-chair). He served on the 2003 Philadelphia Tax Reform Commission.
Drew was a contributing author for the Pennsylvania Tax Handbook (2000-2010) and has spoken before many organizations, including PICPA, TEI, National Association of Real Estate Investment Trusts (NAREIT), Edison Electric Institute (EEI), Broadband Tax Institute (BTI), Institute for Professionals in Taxation (IPT), and Temple University School of Law.
- BS in Accounting and Finance, Lehigh University
- MT, Villanova University
DEAN A. WALTERS
Professor Walters joined the Villanova Law School in the Spring of 2017, after serving for six years as an adjunct professor at the at the Villanova University School of Business teaching Corporate Regulation and Responsibility in the Marketing and Business Law Department. Professor Walters received his B.A. from Villanova University, his M.B.A. from Saint Joseph’s University, and his J.D. from the Widener University School of Law.
He is a Partner with the Law Firm of Connor, Weber and Oberlies, where he has responsibility for their Trusts, Estates and Taxation practice group. He Previously held the position of General Counsel and Chief Compliance Officer for the Philadelphia Trust Company and prior to that served as a Senior Trust and Fiduciary Specialist for Wachovia Bank, N.A, and later with Wells Fargo Bank, N.A. He has many years of experience in private practice where he drafts estate plans, settles estates and litigates Orphans’ Court matters.
In 2011 he was among a select group of candidates considered for appointment to the bench of the Chester County Court of Common Pleas when the Honorable Paula Francisco Ott was elected serve on the Superior Court of Pennsylvania. He is admitted to practice before the United States Supreme Court, The Supreme Court of Pennsylvania, The United States Tax Court, The U.S. Court of Appeals for the Third Circuit, The District Court for the Eastern District of Pennsylvania and the District Court for the Middle District of Pennsylvania. He is a member of the Philadelphia Bar Association, The Chester County Bar Association, The Honorable John E. Stively Inn of Court, The Philadelphia Estate Planning Council, The American Bar Association, and is a past president of the Chester County Estate Planning Council.
- B.A. Villanova University
- J.D. Widener University School of Law
- M.B.A. St. Joseph's University
Sarah Wellings is Counsel in the Tax Department of Sullivan and Worcester, LLP. Sarah's practice includes advising public and private REITs on compliance and transactional matters, as well as advising businesses and individuals on federal and state tax planning and controversy matters.
Prior to joining Sullivan, Sarah served as Deputy General Counsel and Chief Compliance Officer at The Jackson Laboratory, where she advised the organization's senior leadership and Board of Trustees on all legal aspects of operations, as well as risk management and compliance. She also served as Senior Director, State and Local Tax at Comcast Corporation, where she advised the company on state tax controversy, planning, policy, legislation, and the state and local tax aspects of mergers and acquisitions. Sarah received her LL.M in Taxation from Boston University School of Law and her J.D. from Boston College Law School.
Sarah resides in Winchester, MA with her husband and their family.
- LLM, Taxation, salutatorian, Boston University School of Law
- JD, magna cum laude and Order of the Coif, Boston College Law School
- BA, Shimer College
BENJAMIN M. WILLIS
Benjamin M. Willis is a contributing editor for Tax Notes Federal and Tax Notes International. He has worked in PwC’s national mergers and acquisitions and international tax services groups, designing and implementing inbound and outbound cross-border transactions for multinational firms, and as an attorney-adviser in the Treasury Office of Tax Policy. He also worked as a senior technical adviser in the IRS Office of Chief Counsel, as a senior corporate tax counsel for the Senate Finance Committee, and as leader of the corporate tax group in BDO’s national office. He writes the column Willis Weighs In. He received his JD from New England Law Boston and his LLM from Boston University School of Law and specializes in cross-border corporate taxation with strong experience in the taxation of passthrough entities.
- B.A. University of Rhode Island
- J.D. New England School of Law
- LL.M. Boston University School of Law
Chris serves as professor and chair of the Department of Advanced Programs & Designations at the College for Financial Planning(CFFP), Centennial, Colorado. CFFP is home to the largest master of science in financial planning program in the United States. He teaches advanced estate and income tax planning in the master in financial planning program. He has extensively published on the coordination of charitable gift planning with retirement planning. In 2017 he received a Distinguished Author Award by vote of the readers of Trusts & Estates, a pre-eminent wealth management journal
A magna cum laude graduate of Cornell University, Chris earned his J.D. and LL.M (Taxation) from the Widger School of Law at Villanova University where he also is a member of the Graduate Tax Program Advisory Board. A member of the Pennsylvania Bar, Chris teaches charitable gift planning and principles of wealth management in the LL.M taxation program at the Widger School of Law of Villanova University
Prior to joining the College for Financial Planning, Chris was associate professor of taxation and holder of the Guardian/Deppe Chair in Pensions and Retirement Planning at The American College in King of Prussia, PA. He has taught extensively online and live at the undergraduate and graduate levels in areas of income, estate, retirement, business succession and charitable gift planning.
Chris brings to his teaching and writing his experiences as both a private investor with a privately held, employee-owned trust company and advisory firm in suburban Philadelphia.
Chris and his wife Lann Salyard Woehrle, MD, are members of the Leadership Board of the McGovern Institute of Brain Research at MIT in Cambridge, MA where they established a research fund for the investigation of psychiatric diseases.
- A.B. 1979 Cornell University
- J.D. 1982 Villanova University School of Law
- LL.M 1985 Villanova University School of Law