Introduction to State and Local Taxation 2026 (Presented by NYU School of Professional Studies)

Jeffrey A. Friedman, Esq., Partner | Eversheds Sutherland, Washington, DC

Jeffrey A. Friedman is a Partner in the Tax practice at Eversheds Sutherland in Washington, D.C., where he advises numerous Fortune 100 and other industry-leading companies on sophisticated state and local tax planning, strategic counseling, and tax controversy matters. His practice encompasses state and local tax planning, compliance, legislation and policy, and litigation involving income, franchise, sales and use, and property taxes. He is widely recognized for his work on high-profile and precedent-setting matters involving nexus, apportionment, the Multistate Tax Compact, and constitutional limitations on state taxation, with particular experience advising clients in the e-commerce, energy, technology, and telecommunications industries.

• Education & Credentials

Jeffrey Friedman earned an LL.M., with distinction, from Georgetown University Law Center, a J.D., with high honors, from the University of Maryland School of Law, where he served as Managing Editor of The Business Lawyer, and a B.S. from the University of Maryland. He is admitted to practice in California, the District of Columbia, and Maryland.

• Recognition & Leadership

Jeffrey is widely recognized as a leader in state and local tax law. He was named Tax Lawyer of the Year by Tax Notes State in 2011 and has received numerous honors, including recognition by Chambers USA, The Legal 500 United States, Best Lawyers, and Law360, as well as the NYU School of Professional Studies Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation. He is also a Fellow of the American College of Tax Counsel.

• Professional Involvement

Jeffrey serves as an Adjunct Professor at New York University School of Law and is a faculty member for both the Council On State Taxation Income Tax School and the Tax Executives Institute’s State and Local Tax School. He also serves on the Tax Notes State Advisory Board and is a recognized thought leader on tax policy, including the taxation of digital economy transactions.

• Experience

Before joining Eversheds Sutherland, Jeffrey was a Partner in KPMG’s Washington National Tax practice, served as an Attorney-Adviser in the U.S. Department of the Treasury’s Office of Tax Policy, where he helped develop the federal government’s position on domestic and international electronic commerce tax issues, and was Vice President and Counsel of the Council On State Taxation (formerly the Committee On State Taxation). At Eversheds Sutherland, he represents clients in significant state and local tax planning, litigation, and controversy matters involving constitutional issues, digital taxation, and complex multistate tax disputes.

Lynn A. Gandhi, Esq., Partner | Foley & Lardner

Lynn A. Gandhi is a partner in the Taxation Practice and Private Wealth Practice at Foley & Lardner LLP, based in Detroit, Michigan. She advises high-net-worth individuals, families, business owners, fiduciaries, and tax-exempt organizations on sophisticated domestic and international tax matters. Lynn’s practice focuses on estate planning, wealth transfer planning, business succession, charitable planning, trust and estate administration, and tax-efficient strategies for closely held businesses and multinational families. She also counsels clients on international estate planning, cross-border wealth transfers, and the tax implications of global investments and ownership structures.

• Education & Credentials

Lynn earned her Juris Doctor, cum laude, from University of Michigan Law School and her Bachelor of Arts, with distinction, from University of Michigan. She is admitted to practice in Michigan and has developed extensive expertise in federal taxation, estate planning, international tax planning, and fiduciary law throughout her legal career.

• Recognition & Leadership

Lynn is recognized nationally for her leadership in tax and private wealth law. She is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and has been recognized in The Best Lawyers in America for Trusts and Estates and Tax Law. She also serves in leadership roles within prominent tax organizations, including the American Bar Association Section of Taxation, where she has contributed to committees addressing international tax and estate planning issues.

• Professional Involvement

Lynn is actively involved in advancing the trusts and estates profession through her teaching, writing, and leadership within national legal organizations. She is a frequent speaker and author on estate planning, international taxation, charitable planning, wealth transfer strategies, and business succession planning. Through her involvement with ACTEC, the American Bar Association Section of Taxation, and other professional organizations, she contributes to the development of tax policy and continuing education for attorneys, accountants, and financial advisors.

• Experience

Lynn advises individuals, families, fiduciaries, family offices, closely held businesses, and tax-exempt organizations on a broad range of sophisticated tax and private wealth matters. Her experience includes estate and gift tax planning, generation-skipping transfer tax planning, international estate planning, cross-border wealth transfers, business succession planning, charitable giving strategies, trust and estate administration, and tax planning for domestic and international business transactions. She regularly develops customized wealth preservation strategies that integrate estate, gift, income, and international tax considerations, helping clients efficiently transfer wealth while addressing complex family, business, and cross-border planning objectives.

Michael J. Hilkin, Esq., Partner | McDermott Will & Emery

Michael J. Hilkin is a partner in the State & Local Tax Practice at McDermott Will & Schulte. His practice focuses on complex state and local tax (SALT) matters, including tax controversy, planning, and transactional issues involving state and local income, franchise, sales and use, gross receipts, and other business taxes. Michael represents clients before administrative agencies and state and federal courts, including state supreme courts, helping multinational corporations and other businesses navigate sophisticated tax disputes and compliance challenges.

• Education & Credentials

Michael earned his Juris Doctor from the University of Iowa College of Law, where he graduated as a member of the Order of the Coif, and his Bachelor of Arts, summa cum laude, from the University of Northern Iowa. He is admitted to practice in New York and before the United States Supreme Court, and his legal practice is devoted to state and local taxation, tax controversy, and transactional tax planning.

• Recognition & Leadership

Michael has earned national recognition for his work in state and local tax law. He is ranked as Up and Coming in Tax: State & Local by Chambers USA and has been recognized by The Legal 500 US as a Recommended Lawyer. He has also been named to Best Lawyers: Ones to Watch in America for Tax Law and Litigation and Controversy – Tax. In addition, he previously served as Chair of the State and Local Tax Committee of the New York City Bar Association, reflecting his leadership within the SALT community.

• Professional Involvement

Michael is an active contributor to the state and local tax profession through his leadership, writing, and speaking engagements. He is a member of the New York State Bar Association and formerly chaired the State and Local Tax Committee of the New York City Bar Association. He frequently presents on state and local tax developments for organizations including the Council On State Taxation (COST), the Practising Law Institute, the New Jersey State Bar Association, TeleStrategies, and Interstate Tax, helping tax professionals and businesses stay informed on evolving SALT issues.

• Experience

Michael represents clients in all aspects of complex state and local tax matters, with extensive experience in tax controversy, transactional planning, and tax litigation involving income, franchise, sales and use, gross receipts, and other business taxes. He regularly advises large multinational corporations on sophisticated SALT issues and has handled matters before state administrative agencies, trial courts, appellate courts, and state supreme courts. His practice combines strategic tax planning with extensive litigation experience, enabling him to help clients resolve disputes and navigate the complex landscape of state and local taxation.

Elizabeth S. Cha, Esq., Partner | Eversheds Sutherland

Elizabeth S. Cha is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland in New York. She advises clients on a broad spectrum of state and local tax matters, including tax planning, structuring, and integration, with experience spanning income, franchise, sales and use, and other state and local taxes. Elizabeth also represents clients throughout all phases of state and local tax controversies and has particular experience advising companies in highly regulated industries, including telecommunications, insurance, and financial services.

• Education & Credentials

Elizabeth earned her Juris Doctor from Benjamin N. Cardozo School of Law, where she served as an Associate Editor of the Cardozo Journal of Law and Gender. She also earned an LL.M. in Taxation and a Certificate in State and Local Taxation from Georgetown University Law Center, and received her Bachelor of Science from New York University. She is admitted to practice in New York and the District of Columbia.

• Recognition & Leadership

Elizabeth is recognized as a leader in the state and local tax community through her leadership in professional organizations and thought leadership initiatives. She spearheads the quarterly Law360 column NY Tax Talk, providing analysis of significant developments in New York tax law. She has also served on the New York Steering Committee of the Tax Executives Institute and is a frequent presenter on emerging SALT issues before national and regional tax organizations.

• Professional Involvement

Elizabeth is an active speaker and author on state and local tax matters. She regularly presents at conferences and educational programs hosted by organizations such as the Tax Executives Institute, New York University, and TeleStrategies, addressing topics including state tax controversy, sales and use taxation, income apportionment, gross receipts taxes, marketplace taxation, and legislative developments. Through her publications and presentations, she provides practical guidance on evolving state and local tax issues affecting businesses across multiple industries.

• Experience

Elizabeth advises businesses on sophisticated state and local tax planning, compliance, and controversy matters, helping clients structure transactions and navigate complex state tax regimes. She represents clients throughout administrative proceedings and litigation involving state tax disputes and has extensive experience counseling companies in the telecommunications, insurance, and financial services sectors. Her practice encompasses state income and franchise taxes, sales and use taxes, marketplace taxation, tax controversy, and multistate tax planning, enabling clients to address complex regulatory and tax challenges across multiple jurisdictions.

Chelsea E. Marmor, Esq., Partner | Eversheds Sutherland

Chelsea Marmor is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. Her practice focuses on advising businesses on complex state and local tax matters, including tax controversy, planning, compliance, and transactional issues. Chelsea counsels clients on state income and franchise taxes, sales and use taxes, gross receipts taxes, and other multistate tax issues. She also represents taxpayers in administrative proceedings, audits, and litigation, helping clients navigate evolving state tax laws and minimize tax exposure across multiple jurisdictions.

• Education & Credentials

Chelsea earned her Juris Doctor from New York University School of Law, where she served as an editor of the Tax Law Review. She received her Bachelor of Arts, cum laude, from Barnard College, Columbia University. She is admitted to practice in New York and has developed her practice around state and local taxation, multistate tax planning, and tax controversy.

• Recognition & Leadership

Chelsea is recognized as an emerging leader in the state and local tax field through her work advising businesses on sophisticated SALT matters and her contributions to legal scholarship and industry education. As a partner in Eversheds Sutherland’s nationally recognized SALT practice, she advises clients on significant tax controversies and planning matters involving multistate taxation and state tax policy.

• Professional Involvement

Chelsea is an active author and speaker on state and local tax developments. She regularly publishes articles and client alerts addressing significant SALT cases, legislative changes, and administrative guidance, providing practical analysis for businesses operating in multiple jurisdictions. Through her writing and presentations, she helps tax professionals and corporate taxpayers stay informed about emerging trends in state and local taxation.

• Experience

Chelsea advises clients on a wide range of state and local tax matters, including tax planning, controversy, audits, administrative appeals, and litigation. Her experience encompasses state income and franchise taxes, sales and use taxes, gross receipts taxes, nexus, apportionment, and multistate tax issues. She represents businesses throughout all stages of tax disputes before state taxing authorities and courts while also assisting clients with transactional planning and compliance strategies designed to manage state tax risks and optimize multistate tax positions.

Dominic Zambrano, Esq., Senior Director, Tax | Comcast Corporation

Dominic Zambrano is Senior Director of Tax at Comcast Corporation in Philadelphia, Pennsylvania. He specializes in state and local taxation (SALT), with extensive experience advising on tax policy, strategic tax planning, mergers and acquisitions, tax controversy, audits, tax technology, compliance, and tax process improvement. With more than 20 years of experience in state and local tax, Dominic provides strategic guidance on complex tax issues affecting large multinational organizations and plays a key role in supporting Comcast’s corporate tax function.

• Education & Credentials

Dominic is an attorney whose practice focuses on state and local taxation, corporate tax planning, and tax strategy. He has built a career advising on complex SALT matters, mergers and acquisitions, tax technology, compliance, and controversy for large corporate taxpayers. (The publicly available information reviewed does not identify his educational background or bar admissions.)

• Recognition & Leadership

As Senior Director of Tax at Comcast Corporation, Dominic serves in a senior leadership role within the company’s tax organization. His more than two decades of experience in state and local taxation have made him a frequent presenter at industry conferences, where he shares practical insights on tax technology, audit readiness, mergers and acquisitions, and tax process optimization. He has also participated as a featured panelist at industry events alongside other leading tax executives and advisors.

• Professional Involvement

Dominic is an active speaker within the tax community, regularly presenting at conferences focused on state and local taxation, tax technology, audit management, and corporate tax operations. His presentations emphasize best practices for managing tax data, improving compliance processes, preparing for audits and due diligence, and addressing tax issues arising from mergers and acquisitions.

• Experience

Dominic has more than 20 years of experience in state and local taxation, advising on tax policy, planning, mergers and acquisitions, audit defense, tax controversy, tax technology, compliance, and tax process management. In his role at Comcast Corporation, he helps oversee complex tax matters affecting one of the nation’s largest media and technology companies, with experience spanning transaction planning, operational tax strategy, technology implementation, and the development of efficient tax compliance and reporting processes.

Timothy A. Gustafson, Esq., Partner | Eversheds Sutherland

Timothy Gustafson is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He advises businesses on a broad range of state and local tax matters, with a practice focused on tax controversy, multistate tax planning, and transactional tax issues. Timothy represents clients before state taxing authorities and courts in disputes involving income and franchise taxes, sales and use taxes, gross receipts taxes, and unclaimed property. He also counsels clients on the state tax implications of mergers, acquisitions, restructurings, and other business transactions, helping companies navigate complex multistate tax issues while minimizing tax risk.

• Education & Credentials

Timothy earned his Juris Doctor from Northwestern Pritzker School of Law and his Bachelor of Arts from University of Illinois at Urbana-Champaign. He is admitted to practice in Illinois and focuses his legal practice on state and local taxation, tax controversy, multistate tax planning, and transactional tax matters.

• Recognition & Leadership

Timothy is recognized for his leadership in state and local taxation through his work advising businesses on sophisticated SALT matters and his active participation in the tax community. As a partner in Eversheds Sutherland’s nationally recognized SALT practice, he regularly assists clients with significant multistate tax controversies and planning issues involving evolving state tax laws and regulations.

• Professional Involvement

Timothy is an active speaker and author on state and local tax developments, frequently presenting and writing on topics involving income and franchise taxes, sales and use taxes, tax controversy, unclaimed property, and multistate tax planning. Through client alerts, articles, and educational programs, he provides practical guidance on legislative developments, judicial decisions, and administrative changes affecting businesses operating across multiple jurisdictions.

• Experience

Timothy represents businesses in all phases of state and local tax controversies, including audits, administrative appeals, litigation, and settlement negotiations before state taxing authorities and courts. His experience includes advising clients on state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and the SALT implications of mergers, acquisitions, restructurings, and other corporate transactions. He works with companies across a variety of industries to develop tax-efficient planning strategies, manage multistate tax exposure, and resolve complex state tax disputes.

David Yanchik, Esq., Managing Director | KPMG

David Yanchik is a Managing Director at KPMG in Pittsburgh, Pennsylvania, where he advises clients on the state income tax consequences of complex corporate transactions. His practice focuses on mergers and acquisitions, multistate tax planning, and state tax controversy matters. David works with businesses to evaluate the tax implications of strategic transactions and provides practical guidance on navigating multistate tax rules, helping clients address sophisticated tax issues associated with corporate restructurings and business operations.

• Education & Credentials

David earned his Juris Doctor from University of Pittsburgh School of Law. As an attorney, he has developed extensive experience in state taxation, concentrating on the tax consequences of corporate transactions, multistate tax consulting, and state tax controversy matters. His legal background supports his work advising businesses on complex state income tax issues and transaction planning.

• Recognition & Leadership

As a Managing Director at KPMG, David serves in a senior advisory role within the firm’s state and local tax practice. He provides strategic guidance on sophisticated state income tax matters arising from mergers, acquisitions, and other corporate transactions, helping clients evaluate tax risks and opportunities associated with complex business initiatives.

• Professional Involvement

David’s professional practice centers on advising businesses regarding multistate tax planning, corporate transactions, and state tax controversy. Through his work at KPMG, he collaborates with clients to address the state tax implications of mergers, acquisitions, restructurings, and other significant business transactions, providing practical solutions to complex multijurisdictional tax issues.

• Experience

David has extensive experience advising clients on the state income tax aspects of mergers and acquisitions, corporate restructurings, and other complex business transactions. His practice includes multistate tax consulting, transaction planning, and state tax controversy matters, where he assists businesses in evaluating tax consequences, managing compliance obligations, and resolving state tax issues. His experience enables him to provide strategic guidance on navigating the evolving landscape of state taxation while supporting clients’ broader business and transactional objectives.

Melanie L. Lee, Esq., Associate | Blank Rome

Melanie L. Lee is a partner in the Tax, Benefits, and Private Client Practice Group at Blank Rome LLP. She focuses her practice on sophisticated estate planning, estate and trust administration, and wealth preservation strategies for high-net-worth individuals, families, business owners, and fiduciaries. Melanie advises clients on designing customized estate plans, implementing tax-efficient wealth transfer strategies, administering complex estates and trusts, and addressing fiduciary matters. She also counsels clients on charitable planning and business succession strategies, helping families preserve and transfer wealth across generations.

• Education & Credentials

Melanie earned her Juris Doctor from Fordham University School of Law and her Bachelor of Arts from New York University. She is admitted to practice in New York and concentrates her legal practice on trusts and estates, estate and gift taxation, fiduciary administration, and private wealth planning.

• Recognition & Leadership

Melanie is recognized for her work in trusts and estates law and serves as a leader within Blank Rome’s Private Client practice. She has been recognized by Best Lawyers: Ones to Watch in America for Trusts and Estates and actively advises clients on sophisticated wealth transfer and fiduciary matters. Her practice reflects a commitment to helping individuals and families navigate complex estate planning and tax issues through practical, client-focused solutions.

• Professional Involvement

Melanie is actively engaged in the trusts and estates community through her writing, speaking, and participation in professional organizations. She regularly publishes articles and client alerts on developments affecting estate planning, trust administration, fiduciary responsibilities, and taxation, helping clients and professional advisors stay informed of evolving legal issues impacting private wealth planning.

• Experience

Melanie advises high-net-worth individuals, families, fiduciaries, and closely held business owners on a broad range of sophisticated estate planning and trust administration matters. Her experience includes estate and gift tax planning, generation-skipping transfer tax planning, business succession planning, charitable giving strategies, fiduciary counseling, trust and estate administration, and wealth preservation planning. She works closely with executors, trustees, and beneficiaries to administer complex estates and trusts while developing customized strategies that efficiently preserve and transfer wealth in accordance with each client’s long-term family and financial objectives.

Cyavash N. Ahmadi, Esq., Counsel | Eversheds Sutherland

Cyavash Ahmadi is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. His practice focuses on state and local tax controversy, planning, and transactional matters, advising businesses on complex issues involving income and franchise taxes, sales and use taxes, gross receipts taxes, and unclaimed property. Cyavash represents clients before state taxing authorities and courts throughout all stages of audits, administrative appeals, and litigation, while also counseling businesses on the state tax implications of corporate restructurings, mergers and acquisitions, and multistate operations.

• Education & Credentials

Cyavash earned his Juris Doctor from Georgetown University Law Center and his Bachelor of Science from University of Maryland. He is admitted to practice in the District of Columbia and Maryland. His legal practice is concentrated on state and local taxation, with extensive experience in tax controversy, multistate tax planning, and transactional tax matters.

• Recognition & Leadership

Cyavash is recognized for his work advising businesses on sophisticated state and local tax issues as part of Eversheds Sutherland’s nationally recognized SALT practice. He represents clients in significant multistate tax controversies and planning matters and is known for helping businesses navigate complex and evolving state tax laws affecting a wide range of industries.

• Professional Involvement

Cyavash is an active contributor to the state and local tax community through his writing and speaking on emerging SALT developments. He regularly authors client alerts and articles addressing significant judicial decisions, legislative changes, and administrative guidance involving state income taxes, sales and use taxes, tax controversy, and multistate tax planning. Through these activities, he helps businesses and tax professionals stay informed of developments affecting state taxation.

• Experience

Cyavash advises clients on a broad spectrum of state and local tax matters, including tax controversy, audits, administrative appeals, litigation, and multistate tax planning. His experience encompasses state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and the state tax consequences of mergers, acquisitions, restructurings, and other corporate transactions. He represents businesses before state taxing authorities and courts while helping clients develop tax-efficient strategies that reduce multistate tax exposure and address complex compliance and controversy issues.

Mark W. Yopp, Esq., Sr. Managing Associate General Counsel | Verizon

Mark W. Yopp is a senior tax attorney whose practice focuses on state and local tax (SALT) matters, including tax controversy, multistate tax planning, and legislative analysis. As a member of the Tax Practice Group at Baker McKenzie, he advises clients on complex state tax issues involving corporate and franchise taxes, sales and use taxes, withholding taxes, and unclaimed property. Mark also counsels businesses on the state tax implications of emerging technologies, including digital goods and services, cloud computing, and electronic commerce, helping clients navigate evolving tax laws in rapidly changing industries.

• Education & Credentials

Mark is an attorney whose practice is concentrated on state and local taxation, with extensive experience advising businesses on multistate tax planning, tax controversy, legislative developments, and the tax treatment of emerging technologies. (The information provided does not include his educational background or bar admissions.)

• Recognition & Leadership

Mark is a member of Baker McKenzie’s Tax Practice Group, which has been recognized by Law360 as a Tax Practice Group of the Year for two consecutive years. His leadership within the firm’s nationally recognized tax practice reflects his experience advising clients on sophisticated state and local tax matters, legislative developments, and technology-related tax issues.

• Professional Involvement

Mark closely monitors and analyzes federal and multistate legislative developments affecting businesses and regularly advises clients on the practical implications of changing tax laws. His work includes counseling companies on evolving tax issues involving digital commerce, cloud computing, and other emerging technologies, helping organizations remain compliant while adapting to new regulatory frameworks.

• Experience

Mark has extensive experience advising clients on a broad range of state and local tax matters, including state tax controversy, multistate tax planning, corporate and franchise taxes, sales and use taxes, withholding taxes, and unclaimed property. He also provides strategic counsel on the tax implications of digital goods and services, cloud computing, electronic commerce, and other emerging technologies, helping businesses address complex tax challenges arising from technological innovation and multistate operations.

Daniel Hopper, Esq., Senior Associate | Eversheds Sutherland

Daniel Hopper is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. His practice focuses on state and local tax controversy, planning, and policy matters, with extensive experience representing businesses in disputes involving income and franchise taxes, sales and use taxes, gross receipts taxes, and unclaimed property. Daniel advises clients on multistate tax planning, the state tax implications of complex business transactions, and constitutional issues affecting state taxation. He regularly represents taxpayers before administrative agencies and state courts, helping businesses navigate evolving state tax laws and resolve sophisticated tax disputes.

• Education & Credentials

Daniel earned his Juris Doctor from University of Virginia School of Law and his Bachelor of Arts from Brigham Young University. He is admitted to practice in Georgia and the District of Columbia. His legal practice is dedicated to state and local taxation, with a concentration on multistate tax controversy, planning, and litigation.

• Recognition & Leadership

Daniel is recognized for his leadership in the state and local tax field through his work as a partner in Eversheds Sutherland’s nationally recognized SALT practice. He advises clients on significant tax controversies, constitutional tax issues, and multistate planning strategies, and is frequently recognized for helping businesses address complex state tax challenges across multiple jurisdictions.

• Professional Involvement

Daniel is an active author and speaker on state and local tax issues, regularly presenting and publishing on developments involving state income taxes, sales and use taxes, tax controversy, constitutional limitations on state taxation, and multistate tax planning. Through articles, client alerts, and educational programs, he provides practical guidance on legislative developments and significant judicial decisions affecting businesses operating across state lines.

• Experience

Daniel represents businesses in all phases of state and local tax controversy, including audits, administrative appeals, litigation, and settlement negotiations before state taxing authorities and courts. His experience includes advising clients on state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and the state tax consequences of mergers, acquisitions, restructurings, and other complex business transactions. He also counsels clients on constitutional issues affecting state taxation and develops multistate tax strategies designed to minimize tax exposure while ensuring compliance with evolving state tax laws.

Periklis Fokaidis, Esq., Associate | Eversheds Sutherland

Periklis Fokaidis is a partner in the Tax Practice at Eversheds Sutherland, based in London. He advises multinational corporations, private equity firms, investment funds, and financial institutions on complex international tax matters, with a particular focus on cross-border mergers and acquisitions, corporate restructurings, financing transactions, and investment structures. Periklis regularly counsels clients on the tax aspects of domestic and international transactions, helping businesses develop tax-efficient strategies while navigating evolving global tax regulations.

• Education & Credentials

Periklis earned his LL.B. from University College London and completed the Legal Practice Course at the University of Law. He is admitted as a Solicitor of the Senior Courts of England and Wales and focuses his practice on UK and international corporate taxation, cross-border transactions, and private equity tax matters.

• Recognition & Leadership

Periklis is recognized for advising on sophisticated international tax matters involving multinational businesses, private equity sponsors, and financial institutions. As a partner in Eversheds Sutherland’s international tax practice, he provides strategic leadership on cross-border transactions, corporate reorganizations, and financing structures, helping clients address complex tax considerations arising from global business operations.

• Professional Involvement

Periklis is an active contributor to the international tax community through his writing and speaking on developments in UK and international taxation. He regularly provides commentary on cross-border tax planning, private equity transactions, financing structures, and legislative developments affecting multinational businesses, helping clients and practitioners stay informed on evolving international tax rules.

• Experience

Periklis advises clients on a broad range of domestic and international tax matters, including mergers and acquisitions, corporate reorganizations, joint ventures, financing transactions, investment fund structures, and private equity investments. His experience includes structuring cross-border transactions, advising on tax-efficient acquisition and financing strategies, and counseling multinational businesses on the tax implications of corporate restructurings and international operations. He regularly works with multinational corporations, investment funds, financial institutions, and private equity firms on complex transactions spanning multiple jurisdictions.

Aruna Chittiappa, Esq., Partner | Pillsbury Winthrop Shaw Pittman

Aruna Chittiappa is a partner in the Tax practice at Pillsbury Winthrop Shaw Pittman LLP. She advises multinational corporations, private equity sponsors, and investment funds on complex U.S. and international tax matters arising from domestic and cross-border transactions. Her practice focuses on the tax aspects of mergers and acquisitions, corporate restructurings, financings, joint ventures, and capital markets transactions. Aruna also counsels clients on international tax planning, helping businesses structure transactions in a tax-efficient manner while navigating evolving global tax rules.

Education & Credentials

Aruna earned her Juris Doctor from University of California, Berkeley School of Law, where she served as a Supervising Editor of the Berkeley Journal of International Law. She received her Bachelor of Arts from University of California, Berkeley. She is admitted to practice in California and has developed extensive experience in U.S. and international corporate taxation.

• Recognition & Leadership

Aruna is recognized for her work advising clients on sophisticated domestic and cross-border tax matters involving mergers and acquisitions, private equity investments, and corporate restructurings. As a partner in Pillsbury’s nationally recognized tax practice, she provides strategic guidance on complex transactional tax issues and helps multinational clients navigate evolving international tax regimes.

• Professional Involvement

Aruna is an active contributor to the tax profession through her writing and speaking on U.S. and international tax developments. She regularly presents and publishes on topics involving cross-border transactions, corporate tax planning, mergers and acquisitions, and international tax reform, providing practical guidance to businesses and tax professionals on emerging issues affecting global commerce.

• Experience

Aruna advises multinational corporations, private equity firms, investment funds, and other businesses on a broad range of domestic and international tax matters. Her experience includes tax planning for mergers and acquisitions, corporate reorganizations, joint ventures, financings, capital markets transactions, and cross-border investments. She regularly structures tax-efficient transactions for clients operating across multiple jurisdictions and provides strategic advice on international tax planning, helping organizations manage the tax implications of complex business transactions while addressing evolving global tax requirements.

Ted W. Friedman, Esq., Partner | Eversheds Sutherland

Ted Friedman is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He focuses his practice on complex state and local tax planning, controversy, and litigation matters, representing clients across a broad range of industries. Ted advises businesses on state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and transactional tax issues. He regularly represents taxpayers before state taxing authorities and courts and counsels clients on the state tax implications of mergers, acquisitions, restructurings, and other strategic business transactions.

• Education & Credentials

Ted earned his Juris Doctor from University of Chicago Law School and his Bachelor of Arts from Yale University. He is admitted to practice in Georgia and the District of Columbia. His legal practice is devoted to state and local taxation, with particular emphasis on multistate tax planning, controversy, and litigation.

• Recognition & Leadership

Ted is a nationally recognized leader in state and local taxation. He has been consistently recognized by Chambers USA for State and Local Tax and has also been recognized by The Best Lawyers in America for Tax Law. As a partner in Eversheds Sutherland’s nationally ranked SALT practice, he advises clients on some of the most significant multistate tax controversies and planning matters and is widely regarded for his leadership in the field.

• Professional Involvement

Ted is an active author, speaker, and thought leader on state and local tax issues. He frequently presents at conferences and educational programs sponsored by organizations such as the Council On State Taxation (COST), the Tax Executives Institute (TEI), and the American Bar Association, and regularly publishes articles and client alerts analyzing developments in state tax legislation, litigation, and administrative guidance. His work helps businesses and tax professionals understand the practical implications of evolving state tax laws.

• Experience

Ted advises multinational corporations and other businesses on a wide range of state and local tax matters, including tax controversy, audits, administrative appeals, litigation, and multistate tax planning. His experience encompasses state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and the state tax consequences of mergers, acquisitions, restructurings, and other corporate transactions. He regularly represents clients before state taxing authorities and appellate courts while developing strategic solutions to minimize multistate tax exposure and resolve complex state tax disputes.

Timothy G. Schally, Esq., Partner | Michael Best & Friedrich

Timothy Schally is a partner in the Tax Practice at Michael Best & Friedrich LLP, where he advises businesses, private equity firms, investors, and individuals on a broad range of federal tax matters. His practice focuses on domestic and international tax planning, mergers and acquisitions, corporate restructurings, private equity and venture capital transactions, partnership taxation, and executive compensation. Timothy works closely with clients to structure complex transactions in a tax-efficient manner while helping them navigate evolving federal tax laws and achieve their business objectives.

• Education & Credentials

Timothy earned his Juris Doctor, magna cum laude, from Marquette University Law School, where he was elected to the Order of the Coif. He also earned a Master of Laws (LL.M.) in Taxation from New York University School of Law and a Bachelor of Business Administration from University of Wisconsin–Madison. He is admitted to practice in Wisconsin and concentrates his practice on corporate and partnership taxation, transactional tax planning, and international tax matters.

• Recognition & Leadership

Timothy is recognized for his sophisticated tax practice advising clients on complex domestic and cross-border transactions. As a partner in Michael Best’s Tax Practice, he counsels businesses on strategic tax planning involving mergers and acquisitions, private equity investments, joint ventures, and corporate restructurings. His experience spans a wide range of industries, where he helps clients address challenging tax issues associated with business growth and transactional planning.

• Professional Involvement

Timothy is an active author and speaker on federal tax developments, regularly providing guidance on partnership taxation, corporate tax planning, mergers and acquisitions, executive compensation, and international tax matters. Through articles, presentations, and client alerts, he helps businesses and tax professionals understand emerging tax legislation and practical strategies for structuring complex transactions.

• Experience

Timothy advises corporations, private equity sponsors, investment funds, entrepreneurs, and closely held businesses on a broad spectrum of federal tax matters. His experience includes tax planning for mergers and acquisitions, corporate reorganizations, partnership and LLC taxation, private equity and venture capital transactions, executive compensation, and international business transactions. He regularly structures tax-efficient transactions, assists clients with business formations and restructurings, and provides strategic advice on complex tax issues affecting domestic and multinational businesses.

Jeremy P. Gove, Esq., Partner | Eversheds Sutherland

Jeremy Gove is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He focuses his practice on complex state and local tax controversy, planning, and litigation matters, representing clients across a wide range of industries. Jeremy advises businesses on state income and franchise taxes, sales and use taxes, gross receipts taxes, and other multistate tax issues, helping clients navigate audits, administrative proceedings, and litigation while developing practical strategies to minimize state tax exposure and address evolving tax laws.

• Education & Credentials

Jeremy earned his Juris Doctor from University of Georgia School of Law and his Bachelor of Business Administration from University of Georgia. He is admitted to practice in Georgia. His legal practice is dedicated to state and local taxation, with a focus on multistate tax controversy, planning, and litigation.

• Recognition & Leadership

Jeremy is recognized for advising businesses on sophisticated state and local tax matters as a partner in Eversheds Sutherland’s nationally recognized SALT practice. He represents clients in significant tax controversies and planning matters involving multistate taxation and has developed extensive experience helping businesses address complex state tax challenges across multiple jurisdictions.

• Professional Involvement

Jeremy is an active author and speaker on state and local tax developments. He regularly publishes articles and client alerts addressing judicial decisions, legislative developments, and administrative guidance affecting state taxation, and frequently presents on topics involving state income taxes, sales and use taxes, tax controversy, and multistate tax planning. Through these efforts, he provides practical guidance to businesses and tax professionals navigating an evolving SALT landscape.

• Experience

Jeremy represents clients in all phases of state and local tax controversies, including audits, administrative appeals, litigation, and settlement negotiations before state taxing authorities and courts. His experience includes advising businesses on state income and franchise taxes, sales and use taxes, gross receipts taxes, and other multistate tax issues, as well as the state tax implications of mergers, acquisitions, restructurings, and other corporate transactions. He works closely with clients to develop tax-efficient planning strategies, manage multistate tax risks, and resolve complex state tax disputes.

Diana Beleckas, Esq., Counsel | Eversheds Sutherland

Diane Beleckas is Counsel at Eversheds Sutherland in New York, where she focuses her practice on state and local tax (SALT) matters. She advises clients across a broad range of industries, including financial institutions, investment funds, retailers, insurers, and other businesses, on complex multistate tax planning, compliance, and controversy matters. Diane counsels clients on issues involving income and franchise taxes, sales and use taxes, real property transfer taxes, and ad valorem taxes, helping businesses evaluate tax exposure, structure transactions efficiently, and pursue available state tax incentives and credits. She also represents clients in SALT disputes nationwide, handling matters from audit advocacy through state court appeals, and assists clients with filings, ruling requests, and voluntary disclosure submissions.

• Education & Credentials

Diane Beleckas earned her Juris Doctor degree from Harvard Law School and her Bachelor of Arts degree from Harvard University. She is admitted to practice law in New York.

• Recognition & Leadership

Diane Beleckas was recognized by Crain’s New York Business as part of its 2021 “40 Under 40” list.

• Professional Involvement

Diane focuses her professional practice on state and local taxation, advising clients on multistate tax planning, compliance matters, tax incentives, and SALT controversies. Her work involves assisting businesses across multiple industries with state tax issues, including transaction planning, voluntary disclosures, administrative proceedings, and litigation matters.

• Experience

Diane Beleckas has experience advising clients on a wide range of state and local tax matters, including income and franchise taxes, sales and use taxes, real property transfer taxes, and ad valorem taxes. She regularly evaluates business structures and transactions to identify state tax considerations and opportunities for efficiency, prepares tax-related filings and submissions, and represents clients throughout SALT disputes, from audits through state court appeals. Her experience includes counseling financial institutions, investment funds, retailers, insurers, and other businesses on complex multistate tax challenges.

Madison Ball, Esq., Associate | Eversheds Sutherland

Madison Ball is an Associate at Eversheds Sutherland’s New York office, where she focuses her practice on state and local tax matters. She advises clients on a broad range of SALT issues, including income tax, franchise tax, sales and use tax, and property tax matters. Prior to joining Eversheds Sutherland, Madison worked at an Am Law 100 law firm, where she concentrated on state and local tax matters,
including tax controversy. She also gained experience at a Big Four accounting firm, providing merger and acquisition due diligence services and advising companies on various state and local tax issues.

• Education & Credentials

Madison Ball earned her Juris Doctor degree from Boston College Law School and her Bachelor of Arts degree, cum laude, from Binghamton University, State University of New York. She is admitted to practice law in New York.

• Recognition & Leadership

Madison Ball serves as the New York Office Community Service Committee Lead for Eversheds Sutherland’s SPARK employee engagement and giving platform, where she participates in initiatives focused on community engagement and charitable involvement within the firm.

• Professional Involvement

Madison Ball is involved in the state and local tax legal community through her work advising clients on SALT matters, including income, franchise, sales and use, and property tax issues. She has also participated in professional presentations addressing state tax developments and trends, including programs for the Tax Executives Institute (TEI) and New York University’s Introduction to State and Local Taxation program.

• Experience

Madison Ball advises clients on a full range of state and local tax matters, including tax planning, compliance, and controversy issues. Her experience includes counseling businesses on various state tax types, handling state and local tax controversy matters, and performing merger and acquisition due diligence services. Before joining Eversheds Sutherland, she developed experience at both an Am Law 100 law firm and a Big Four accounting firm, where she focused on state and local tax matters and advised companies on multistate tax considerations.

Stephanie N. Terinoni, Esq., Associate | Eversheds Sutherland

Stephanie N. Terinoni is an Associate at Eversheds Sutherland in Washington, DC, where she focuses her practice on state and local tax (SALT) matters. She advises clients on a variety of sophisticated SALT issues, including controversy and planning matters involving income, franchise, and sales and use taxes. Before joining Eversheds Sutherland, Stephanie worked at an Am Law 100 law firm, where she focused on SALT controversy and planning matters, and previously worked in SALT controversy and audit matters at a Fortune 50 company. Stephanie is also a certified public accountant in the Commonwealth of Pennsylvania and combines her legal and accounting background to assist clients with complex state tax matters.

• Education & Credentials

Stephanie Terinoni earned her Juris Doctor degree, magna cum laude and as a member of the Order of the Coif, from Temple University Beasley School of Law, where she served as a Staff Editor of the Temple Law
Review. She also earned a Master of Accountancy degree from Temple University Fox School of Business and a Bachelor of Science degree from Drexel University’s LeBow College of Business. Stephanie is admitted to practice law in Pennsylvania and is a certified public accountant in the Commonwealth of Pennsylvania. She has submitted her application to the District of Columbia Bar, and her work is supervised by District of Columbia Bar members.

• Recognition & Leadership

Stephanie Terinoni was recognized for her academic achievements at Temple University Beasley School of Law, where she graduated magna cum laude and was selected as a member of the Order of the Coif. During law school, she also served as a Staff Editor of the Temple Law Review.

• Professional Involvement

Stephanie Terinoni focuses her professional practice on state and local tax matters, advising clients on SALT controversy and planning issues involving income, franchise, and sales and use taxes. She has contributed to legal and tax publications addressing state and local tax developments and regularly works on matters involving state tax legislation, audits, and controversies.

• Experience

Stephanie Terinoni advises clients on complex state and local tax matters, including tax controversy, planning, audits, and related state tax issues. Prior to joining Eversheds Sutherland, she worked at an Am Law 100 law firm handling SALT controversy and planning matters and previously served in a SALT controversy and audit role at a Fortune 50 company, where she assisted with state and local tax audits and litigation. Her experience combines legal, tax, and accounting perspectives to address multistate tax challenges.

Amy Letourneau, Esq., Senior Manager | RSM US

Amy Letourneau is a Senior Manager in the State and Local Tax (SALT) group of Washington National Tax at RSM US LLP. She has more than 15 years of experience advising clients on complex state and local corporate income tax matters across a variety of industries. Amy serves as a technical resource on accounting for state income taxes under ASC 740 and monitors developments in state tax law and accounting guidance to help RSM clients address evolving tax requirements. Her experience includes state tax research and planning, controversy matters, tax provision preparation and audits, corporate tax compliance, mergers and acquisitions, supply chain and debt structuring, and tax function outsourcing.

• Education & Credentials

Amy Letourneau earned her Juris Doctor degree and Tax Certificate from the University of Connecticut School of Law. She also earned her Bachelor of Arts degree in Politics, magna cum laude, from Saint Anselm College. Amy is admitted to practice law in the Commonwealth of Massachusetts.

• Recognition & Leadership

Amy Letourneau serves as a technical resource within RSM’s State and Local Tax group, providing guidance on state income tax accounting matters, including ASC 740, and monitoring state tax law and accounting developments affecting RSM clients. Her role within Washington National Tax reflects her focus on delivering technical guidance and solutions for complex state tax matters.

• Professional Involvement

Amy Letourneau focuses her professional practice on state and local tax matters, with an emphasis on corporate income tax issues. She works with clients on state tax research, planning, controversy, tax provisions, compliance matters, mergers and acquisitions, supply chain structuring, debt structuring, and tax function outsourcing. She is also involved in providing technical tax guidance to help clients address their business and tax needs.

• Experience

Amy Letourneau has extensive experience advising clients on state and local corporate income tax matters. Her work includes assisting with tax planning, controversy matters, preparation and auditing of state tax provisions, corporate tax compliance, mergers and acquisitions, supply chain and debt structuring, and outsourced tax functions. Before joining RSM, Amy served as a senior manager in the state and local tax practice of a Big Four accounting firm, where she gained additional experience in complex SALT matters.

Drew VandenBrul, CPA, Managing Director | Deloitte

Drew VandenBrul, CPA, is a Managing Director at Grant Thornton LLP, where he specializes in state and local tax consulting, compliance, and transaction planning. With more than 30 years of experience, he advises middle-market companies, private equity funds, and publicly traded companies across a range of industries, including real estate, telecommunications, manufacturing, and healthcare. In addition to his professional practice, Drew serves as an adjunct professor in the Villanova Graduate Tax program and has been actively involved in community and nonprofit organizations, including serving on the board of trustees for Natural Lands.

• Education & Credentials

Drew VandenBrul earned a Bachelor of Science degree in accounting and finance from Lehigh University and a master’s degree in taxation from Villanova University. He is a Certified Public Accountant (CPA).

• Recognition & Leadership

Drew VandenBrul has demonstrated leadership through his role as a Managing Director at Grant Thornton LLP and through his involvement in community and nonprofit organizations. He serves on the board of trustees for Natural Lands and contributes to tax education as an adjunct professor in the Villanova Graduate Tax program.

• Professional Involvement

Drew VandenBrul focuses his professional practice on state and local tax consulting, compliance, and transaction planning. He works with clients across multiple industries, including real estate, telecommunications, manufacturing, and healthcare, providing guidance to middle-market companies, private equity funds, and publicly traded companies on complex state and local tax matters.

• Experience

Drew VandenBrul has more than 30 years of experience in state and local taxation, advising a diverse range of clients on tax consulting, compliance, and transaction planning matters. His industry experience includes serving companies in real estate, telecommunications, manufacturing, and healthcare, as well as private equity funds and publicly traded organizations. In addition to his client-focused work, he brings his tax expertise into the classroom through his role as an adjunct professor in the Villanova Graduate Tax program.

Leonore Heavey, Esq., Senior Tax Counsel | Council On State Taxation

Leonore Heavey, Esq., is Senior Tax Counsel at the Council On State Taxation (COST), where she serves as the lead advocate for the Northeastern states. She brings extensive experience in state and local taxation, with a background that includes government service at the Louisiana Department of Revenue, where she held multiple leadership roles involving tax policy, administration, and audit review. Leonore has significant experience addressing state tax issues and regulatory matters, combining her legal education with her background in tax administration and economic analysis.

• Education & Credentials

Leonore Heavey earned a Bachelor’s degree in Agriculture and a Master’s degree in Agricultural Economics from Washington State University. She received her Master of Laws in Taxation from the University of Denver and her Juris Doctor from the University of Idaho College of Law. She is admitted to practice law in Louisiana and Washington.

• Recognition & Leadership

Leonore Heavey serves as Senior Tax Counsel at the Council On State Taxation (COST), where she leads advocacy efforts for the Northeastern states. Prior to her role at COST, she held leadership positions at the Louisiana Department of Revenue, including serving as Assistant Director of Policy Services, Tax Administration, and Audit Review divisions.

• Professional Involvement

Leonore Heavey focuses her professional work on state and local taxation, tax policy, and advocacy. In her role with COST, she represents business interests on state tax matters affecting taxpayers in the Northeastern states. She has also contributed to state tax administration through her previous positions with the Louisiana Department of Revenue, where she worked on policy, administration, and audit-related matters.

• Experience

Leonore Heavey has extensive experience in state and local taxation, with a career spanning tax policy, administration, audit review, and legal practice. During her tenure with the Louisiana Department of Revenue, she served in several roles overseeing areas related to tax policy services, tax administration, and audit review. At COST, she applies her knowledge of state tax systems and government processes to advocate on behalf of taxpayers and address complex state and local tax issues.

Marilyn A. Wethekam, Esq., Of Counsel | Council On State Taxation

Marilyn A. Wethekam, Esq., is Of Counsel at the Council On State Taxation (COST), where she focuses on state and local tax policy and advocacy. She is a nationally recognized state and local tax professional with extensive experience representing taxpayers on complex multistate tax matters. Prior to joining COST, Marilyn was a partner at HMB Legal Counsel, where she concentrated her practice on state and local taxation. She previously served as tax counsel for Montgomery Ward and Mobil Oil Corporation, gaining extensive in-house experience advising on state tax matters. Marilyn has also held leadership roles within COST, including serving as Chair of the organization’s Board of Directors, and has been actively involved in advancing the state and local tax profession through speaking, advisory, and educational roles.

• Education & Credentials

Marilyn A. Wethekam earned her Juris Doctor degree from Chicago-Kent College of Law, Illinois Institute of Technology, and her Master of Laws (LL.M.) in Taxation from The John Marshall Law School. She also earned her Bachelor of Arts degree from Loyola University Chicago. Marilyn is admitted to practice law in Illinois.

• Recognition & Leadership

Marilyn A. Wethekam has been recognized for her contributions to the state and local tax profession and her leadership within the tax community. She previously served as Chair of the Council On State Taxation (COST), including serving as the organization’s first female Chair, and later served as Of Counsel to COST. She has received recognition from organizations including the Paul J. Hartman State and Local Tax Forum, Tax Notes, Bloomberg BNA, and Crain’s Chicago Business for her contributions and leadership in state taxation.

• Professional Involvement

Marilyn A. Wethekam is actively involved in state and local tax policy, advocacy, and education. At COST, she works on issues affecting multistate taxpayers and participates in efforts addressing state tax legislation and policy matters. She has served on advisory boards including the Bloomberg BNA State Tax Advisory Board, State Tax Notes Advisory Board, and the Advisory Board of the Paul J. Hartman State Tax
Forum. Marilyn is also a frequent speaker before national tax organizations, including COST, the Tax Executives Institute, the Federation of Tax Administrators, and other state tax forums.

• Experience

Marilyn A. Wethekam has decades of experience in state and local taxation, advising businesses and organizations on complex multistate tax issues. Her professional background includes serving as tax counsel at Montgomery Ward and Mobil Oil Corporation, followed by more than two decades as a partner at HMB Legal Counsel. Her practice has focused on state tax planning, controversy, and policy matters involving multijurisdictional businesses. Through her work at COST and in private practice, Marilyn has contributed to the development and understanding of state and local tax issues affecting businesses operating across multiple jurisdictions.

DAY 1, MONDAY, JULY 27, 2026

WELCOME REMARKS | 8:25am – 8:30am

Kathleen Costello, CMP, Assistant Director, NYU School of Professional Studies, New York, NY

SESSION 1 – US CONSTITUTIONAL AND OTHER FEDERAL CONSTRAINTS ON STATE TAXATION | 8:30am – 9:30am

Jeffrey A. Friedman, Esq., Partner, Eversheds Sutherland, Washington, DC
Lynn A. Gandhi, Esq., Partner, Foley & Lardner, Detroit, MI

SESSION 2 – INTRODUCTION TO SALES AND USE TAXATION | 9:30am – 10:30am

• Discussion and Overview of Sales and Use Taxes
• Commonalities and Differences Among State Sales Taxes
• Tangible Personal Property and other Key Definitions
• Credits Against Taxes Paid to Other States

Michael J. Hilkin, Esq., Partner, McDermott Will & Emery, New York, NY
Elizabeth S. Cha, Esq., Partner, Eversheds Sutherland, New York, NY

BREAK | 10:30am – 10:45am

SESSION 3 – SALES TAXATION EXEMPTIONS AND ADMINISTRATION | 10:45am – 12:00pm

• Resale, Manufacturing, Processing Exemptions
• Exemption Certificates Administration
• Streamlined Sales and Use Tax Project and Agreement
• Common Audit Issues

Chelsea E. Marmor, Esq., Partner, Eversheds Sutherland, New York, NY
Dominic Zambrano, Esq., Senior Director, Tax, Comcast Corporation, Philadelphia, PA

LUNCH | 12:00pm – 1:00pm

SESSION 4 – SALES TAXATION OF SERVICES AND OTHER SPECIAL PROBLEMS | 1:00pm – 2:15pm

• Discussion of Taxation of Information, Data Processing, and other Computer-Related Services
• Apportionment of Service Transactions
• Bundled Transaction and Mixed Sales
• Use Taxation on Mobile Property
• Local Sales and Use Taxes
• Class Action and Qui Tam Litigation

Timothy A. Gustafson, Esq., Partner, Eversheds Sutherland, Sacramento, CA
David Yanchik, Esq., Managing Director, KPMG, Pittsburgh, PA

SESSION 5 – SALES AND USE TAXATION: SELLING ON A MARKETPLACE | 2:15pm – 3:00pm

• Description of Marketplace Collection Statutes including Notable Similarities and Differences
• Special Issues, including Liability of Third-Party Sellers and Marketplaces, Exemptions and Certificates

Melanie L. Lee, Esq., Associate, Blank Rome, New York, NY
Cyavash N. Ahmadi, Esq., Counsel, Eversheds Sutherland, New York, NY

BREAK | 3:00pm – 3:15pm

SESSION 6 – GROSS RECEIPTS TAXES | 3:15pm – 4:15pm

• Description of Various Gross Receipts Taxes, including Washington B&O, Ohio CAT, Texas Margins Tax
• Special Problems, including Apportionment, Pyramiding, Treatment of Intercompany Transactions, and Pass-Through

Mark W. Yopp, Esq., Sr. Managing Associate General Counsel, Verizon, Basking Ridge, NJ
Chelsea E. Marmor, Esq., Partner, Eversheds Sutherland, New York, NY

SESSION 7 – STATE TAX RESEARCH TOOLS, TIPS AND TRICKS | 4:15pm – 5:00pm

Timothy A. Gustafson, Esq., Partner, Eversheds Sutherland, Sacramento, CA
Daniel Hopper, Esq., Senior Associate, Eversheds Sutherland, New York, NY
Periklis Fokaidis, Esq., Associate, Eversheds Sutherland, New York, NY

DAY 2, TUESDAY, JULY 28, 2026

SESSION 1 – OVERVIEW OF STATE CORPORATE INCOME TAXATION | 8:30am – 9:30am

• Tax Base and Federal Income Tax Conformity
• Common Modifications and Adjustments
• Business Income and Non-Business Income
  • Apportionment versus Allocation

Aruna Chittiappa, Esq., Partner, Pillsbury Winthrop Shaw Pittman, New York, NY
Jeffrey A. Friedman, Esq., Partner, Eversheds Sutherland, Washington, DC

SESSION 2 – APPORTIONMENT OF THE CORPORATE INCOME TAX BASE | 9:30am – 10:30am

• Uniform Division of Income for Tax Purposes Act
  • Overview of the Three-Factor Formula
  • Description of Each Factor and Calculation

Ted W. Friedman, Esq., Partner, Eversheds Sutherland, New York, NY
Timothy G. Schally, Esq., Partner, Michael Best & Friedrich, Milwaukee, WI

BREAK | 10:30am – 10:45am

SESSION 3 – SALES FACTOR: SPECIAL PROBLEMS | 10:45am – 12:00pm

• Moorman and the Constitutionality of the Single Sales Factor
• Sales of Services
  • Costs-of-Performance Issues and Litigation
  • Market-Based Sourcing Issues and Litigation
• Throwback and Throwout

Jeremy P. Gove, Esq., Partner, Eversheds Sutherland, New York, NY
Diana Beleckas, Esq., Counsel, Eversheds Sutherland, New York, NY

LUNCH | 12:00pm – 1:00pm

SESSION 4 – THE UNITARY BUSINESS PRINCIPLE | 1:00pm – 2:00pm

• Discussion of the Principle and the Roles It Serves in Corporate Income Taxation
• Description of the Various Tests Employed to Apply the Unitary Business Principle
• Special Problems Associated with the Unitary Business Principle

Timothy A. Gustafson, Esq., Partner, Eversheds Sutherland, Sacramento, CA
Madison Ball, Esq., Associate, Eversheds Sutherland, New York, NY

SESSION 5 – STATE CORPORATE INCOME TAX FILING METHODS | 2:00pm – 3:00pm

• Separate, Consolidated and Unitary Combined Returns
  • Water’s Edge versus Worldwide Combined Reporting
• Treatment of Intercompany Transactions
• Application of State Anti-Abuse Rules
  • Addback Statutes
  • Inclusion of Tax Haven Affiliates

Jeremy P. Gove, Esq., Partner, Eversheds Sutherland, New York, NY
Stephanie N. Terinoni, Esq., Associate, Eversheds Sutherland, Washington, DC

BREAK | 3:00pm – 3:15pm

SESSION 6 – FINANCIAL STATEMENT ISSUES ASSOCIATED WITH STATE TAXATION | 3:15pm – 4:00pm

• Application of ASC 740 (Income Taxes) and ASC 450 (Non-Income Taxes)
• Consideration of Different Tests and Comfort Levels Used to Reserve or Not

Amy Letourneau, Esq., Senior Manager, RSM US, Houston, TX
Drew VandenBrul, CPA, Managing Director, Deloitte, Philadelphia, PA

SESSION 7 – STATE TAX ADMINISTRATION | 4:00pm – 4:45pm

• Statutes of Limitations
• Requirements of Refund Claims
• Requirements of State Tax Protests of Assessments
  • Differences between Proposed and Final Assessments

Leonore Heavey, Esq., Senior Tax Counsel, Council On State Taxation, Washington, DC
Marilyn A. Wethekam, Esq., Of Counsel, Council On State Taxation, Washington, DC