Speaker Bios 2016 Tax Conference

ATTORNEY BIOGRAPHY
Andrew D. Appleby
Counsel
New York
P: 212.389.5042
E: [email protected]
Education
LL.M., with distinction, Taxation,
Georgetown University Law Center
J.D., cum laude, Wake Forest
University School of Law, Business
Editor, Wake Forest Law Review
M.B.A., University of
Massachusetts at Amherst
B.S., magna cum laude, Florida
State University
Bar Admissions
Georgia
New York
Background
Andrew Appleby represents clients in all stages of tax controversy—from audit through appellate
litigation—and advises clients regarding multistate tax planning and complex transactions. With a
practice focused on state and local tax, he has experience in all areas of multistate taxation, including
income, franchise, sales and use taxes. Andrew often advises clients and speaks on the taxation of
cloud computing, remote access software and web services.
Andrew has exceptional experience and industry insight regarding insurance taxation, including
premium tax, income tax, surcharges, surplus lines tax and direct placement tax. He advises and
represents various types of insurance companies, including captive insurance companies, surplus lines
insurance companies, licensed property and casualty insurance companies, and health insurance
companies. Andrew also has extensive experience guiding commodities transactions.
Andrew combines his dedication to tax law with his passion for sports by regularly publishing law review
articles in the area of sports taxation. Emerging as one of the nation’s prolific scholars on this subject, he
has been featured in The New York Times and Bloomberg TV’s “InBusiness with Margaret Brennan.”
Andrew participated in the Graduate Tax Scholar fellowship program at Georgetown University Law
Center. Prior to earning an LL.M. at Georgetown, Andrew was an associate with an Atlanta-based firm,
where he focused on transactions in the information technology and energy industries.
Articles

In a New York Minute: A Complete Guide to New York’s New Manufacturer Incentives (April 6,
2015)
State Tax Notes

A Pinch of SALT: Heads They Win, Tails You Lose: New York Decombination and Discretionary
Adjustments (May 19, 2014)
State Tax Notes

A Pinch of SALT: Courting Independence: The Rise of Effective State Tax Courts and Tribunals
(February 6, 2012)
Reprinted with permission from State Tax Notes
SUTHERLAND ASBILL & BRENNAN LLP / SUTHERLAND (EUROPE) LLP / WWW.SUTHERLAND.COM
ATLANTA / AUSTIN / GENEVA / HOUSTON / LONDON / NEW YORK / SACRAMENTO / WASHINGTON DC
ANDREW D. APPLEBY
PAGE 2

For the Love of the Game: The Justification for Tax Exemption in Intercollegiate Athletics
(Spring 2011)
Reprinted with permission The John Marshall Law Review

Leveling the Playing Field: A Separate Tax Regime for International Athletes (Spring 2011)
Reprinted with permission from Brooklyn Journal of International Law

Pay at the Pump: How $11 Per Gallon Gasoline Can Solve The United States’ Most Pressing
Challenges (Fall 2009)
Cumberland Law Review

Three’s Company: Stone v. Ritter and the Improper Characterization of Good Faith in the
Fiduciary Duty ‘Triad’ (Fall 2009)
Arkansas Law Review

The Twilight Zone of Insolvency: New Developments in Fiduciary Duty Jurisprudence That May
Affect Directors and Officers in the Zone of Insolvency (Spring 2009)
Norton Journal of Bankruptcy Law and Practice

Ball Busters: How the IRS Should Tax Record-Setting Baseballs and Other Found Property
under the Treasure Trove Regulation (Fall 2008)
Vermont Law Review
Presentations

State Tax Implications of Commodities Transactions (January 21, 2016)
Sutherland SALT Financial Services Roundtable

Exploring the Facts and Circumstances of “Nonbusiness” Income (November 5, 2015)
California Tax Policy Conference

State Tax Implications of Commodities Transactions (September 10, 2015)
Sutherland SALT Houston Roundtable

Discussion of State Tax Cases, Issues & Policy Matters to Watch (June 3, 2015)
COST Mid-Atlantic Regional State Tax Seminar

New York State Tax Reform (May 15, 2015)
TEI Los Angeles Chapter

The Next Chapter in Transfer Pricing (May 15, 2015)
TEI Los Angeles Chapter

Class Action Lawsuits and False Claims Act Suits: Protecting Your Company (May 15, 2015)
TEI Los Angeles Chapter

Business in Bitcoins (May 15, 2015)
TEI Los Angeles Chapter
SUTHERLAND ASBILL & BRENNAN LLP / SUTHERLAND (EUROPE) LLP / WWW.SUTHERLAND.COM
ATLANTA / AUSTIN / GENEVA / HOUSTON / LONDON / NEW YORK / SACRAMENTO / WASHINGTON DC
ANDREW D. APPLEBY
PAGE 3

New York Update – The Devil’s in the Details (April 22, 2015)
COST Spring Audit Session & Income Tax Conference

Sales and Use Tax for Cloud Computing, Software, Apps and Other Digital Products and
Services (November 20, 2014)
Strafford Webinar

State Tax Implications of International Transactions (November 19, 2014)
TEI Philadelphia Chapter

Cloud Computing - Sales and Use Tax in the Digital Economy (October 16, 2014)
CPAacademy.org Webinar

Overview of New York State Corporate Tax Reform (September 17, 2014)
TEI Seattle Chapter Meeting

Sales and Use Tax Trends (August 12, 2014)
CPAacademy.org Webinar

State Tax Advisory Board Roundtable (July 31, 2014 )
BNA

Sales and Use Tax Trends (June 26, 2014)
CPAacademy.org Webinar

Combined Reporting - New York Becomes California's Little Brother (June 17, 2014)
Sutherland SALT Roundtable - Silicon Valley

The Latest and Greatest in State Tax Litigation (May 6, 2014)
TEI Upstate New York Tax Conference

Cloud Computing - Sales and Use Tax in the Digital Economy (April 23, 2014)
Avalara CPAacademy.org Webinar

Sales and Use Tax for Cloud Computing, Software, Apps and Other Digital Products and
Services (December 12, 2013)
Strafford Webinar

Best Practices for State Audits, Appeals and Litigation (November 20, 2013)
TEI Portland Chapter Meeting

2013 State Cases in Review (November 20, 2013)
TEI Portland Chapter Meeting

Resolving State Tax Audits (October 23, 2013)
TEI Philadelphia Chapter Seminar: State and Local Tax Issues

Resolving Sales and Use Tax Disputes (October 17, 2013)
National Business Institute Sales and Use Tax Seminar
SUTHERLAND ASBILL & BRENNAN LLP / SUTHERLAND (EUROPE) LLP / WWW.SUTHERLAND.COM
ATLANTA / AUSTIN / GENEVA / HOUSTON / LONDON / NEW YORK / SACRAMENTO / WASHINGTON DC
ANDREW D. APPLEBY
PAGE 4

State Income Tax: Accounting and Provision Issues (June 23-26, 2013)
IPT Annual Conference

Latest and Greatest State Tax Litigation (May 16-17, 2013)
TEI New Jersey Chapter Meeting

Transaction and Property Tax Planning in Asset Acquisitions (May 8, 2013)
TEI Houston Chapter 25th Annual Tax School

COST Pacific Northwest Regional State Tax Seminar (August 30, 2012)
Council on State Taxation (COST)

State and Local Tax Session (February 28, 2012)
TEI Florida Chapter

Unitary Combined Reporting: The Not So Unitary Application of the Unitary Business Principle
(February 8, 2012)
TEI Westchester-Fairfield Chapter Meeting

State and Local Tax Half-Day Seminar (November 30, 2011)
TEI Rochester Chapter

TEI Detroit Chapter Meeting (November 18, 2011)

Council on State Taxation (COST) North Atlantic Regional State Tax Seminar (August 11, 2011)
SUTHERLAND ASBILL & BRENNAN LLP / SUTHERLAND (EUROPE) LLP / WWW.SUTHERLAND.COM
ATLANTA / AUSTIN / GENEVA / HOUSTON / LONDON / NEW YORK / SACRAMENTO / WASHINGTON DC
Robert Peters
Managing Director, Tax Services
Robert Peters is a managing director in the Chicago office and part of the State and Local Tax Services service
line. He has 30 years of experience providing state, local and federal tax services to corporate clients.
Throughout his career, he has served clients ranging from Fortune 50 to emerging small and mid cap
companies, providing federal and state tax services. His specialization includes leading national unclaimed
property, sales tax advisory and compliance service areas. Robert assists companies in audit representation,
voluntary disclosures, implementation of best practices and co/outsourcing of unclaimed property and sales tax
compliance. He has been on the forefront of helping companies to effectively plan in the growing area of issuing
stored value, gift card and consumer rebate programs, including working with states and industry leaders in
addressing the unclaimed property and sales tax issues resulting from such programs.
Duff & Phelps, LLC
Chicago
+1 312 697 4924
[email protected]
Robert serves the consumer markets, retailers, manufacturing, public utilities, transportation,
telecommunications, health care, media and financial services industries. He is also a frequent speaker on
unclaimed property and multi-state tax topics for many organizations, including Tax Executives Institute,
Treasury Management Association, Financial Executives Institute, National Professional Unclaimed Property
Organization, Chicago Tax Club and National Association of Credit Managers. Additionally, he has been quoted
in the Wall Street Journal, Washington Post and authored a series of articles on unclaimed property and state
tax topics appearing in Forbes,State Tax Notes, Multi-State Taxation and Incentives, Financial Executives
Magazine, BNA State Tax Report and Valuation Insights.
Bob’s previous experience includes 29 years with KPMG, LLP as national partner in charge of state and local
taxes, Midwest area tax risk advisory partner, unclaimed property leader and tax partner in charge of the
Stamford office
Robert received his M.B.A. in finance from New York University, his Executive M.B.A from Stanford University
and his B.S. in accounting, cum laude, from the University of Denver. He is also a certified public accountant in
Illinois and New York. Robert is a prior chairman of the Ct. State Tax Committee, a committee member of the
Illinois Tax Federation and he is on the Manufacturing Committee of the Unclaimed Property Professional
Organization.
Bob serves as member of the Board of Directors for the Chicago Public Schools Career Academy and mentors
high school students in the Chicago area. He also is an adjunct professor at DePaul University Graduate
Business School.
Duff & Phelps
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Sheryl Vander Baan, CPA
Sheryl Vander Baan is a tax partner with Crowe Horwath LLP in Grand Rapids, MI.
Her primary responsibilities include leading the firm’s tax accounting services practice
and serving as tax engagement partner for public and private financial services clients.
Sheryl is Crowe’s tax services leader for captive REIT subsidiaries and
mortgage/agency REITs. She also serves as liaison to the firm’s National Tax Office for
financial institutions tax matters and income tax accounting issues.
Her 30 years of tax experience include working with financial accounting for income
taxes, REITs, investment subsidiaries and other special purpose entities. She also has
expertise with mergers and acquisitions and Sec. 382 loss corporation issues.
Sheryl is a member of the Michigan Bankers Association’s Taxation Committee and
facilitates a community bank CEO forum for that organization. She has spoken and
authored articles at the national and state level on matters of bank taxation and income
tax accounting, and leads the firm’s internal education efforts on income tax accounting.
Prior to joining Crowe, Sheryl spent 12 years at a $24 billion banking group, where she
was tax director. In that capacity, she served on the American Bankers Association’s
Taxation Committee, co-founded a peer group of bank tax professionals, and was a
director of her local Tax Executives Institute chapter. Sheryl started her accounting
career with another national CPA firm. She holds a BS in Accounting from Aquinas
College and an MBA in Business Administration from Western Michigan University.
Crowe Horwath LLP
Crowe Horwath LLP (www.crowehorwath.com) is one of the largest public accounting,
consulting and technology firms in the United States. Crowe uses its deep industry
expertise to provide audit services to public and private entities while also helping
clients reach their goals with tax, advisory, risk and performance services. Crowe
serves clients worldwide as an independent member of Crowe Horwath International,
one of the largest global accounting networks in the world. The network consists of
more than 200 independent accounting and advisory services firms in more than 120
countries around the world.
www.crowehorwath.com
© Copyright 2015 Crowe Horwath LLP, Independent Member Crowe Horwath International
1
IRS Hot Topics
57th Annual TEI Upstate New York Tax Conference
Buffalo-Niagara & Rochester Chapters
May 3, 2016
Thomas D. Greenaway is a Principal in the Tax Controversy Services practice of KPMG LLP,
resident in the firm’s Boston office. Mr. Greenaway served as a senior attorney in the Large &
Midsize Business Division of the IRS Office of Chief Counsel, and also served as U.S. Counsel to
the Joint International Tax Shelter Information Centre. A graduate of Columbia College and the
University of Connecticut Law School, he currently serves as a Council Director of the American
Bar Association’s Section of Taxation and past chair of the Boston Bar Association’s Tax Section.
Speaker bios
David Reichow is a Director in Deloitte Tax LLP’s national transfer pricing practice and serves clients in Deloitte’s Central
Region and is responsible for the Michigan and Ohio markets. He has more than 20 years of experience in international tax, trade, and
economic matters. His expertise includes: strategic transfer pricing planning; aligning intercompany transactions with tax and treasury
objectives; headquarter cost allocation; post-acquisition/merger integration; transfer pricing audit defense and litigation support; transfer
of intellectual property; FIN 48 reviews; customs planning and valuation; international trade treaties and trade development; and global
trade policy.
David has led large transfer pricing projects for global companies both private and public across a variety of industries: industrial
products, automotive, medical device, office furniture, technology, pharmaceutical, food processing, telecom, and ecommerce.
David earned his M.P.P. in International Public Policy – Economics, Law and Business from the University of Michigan, after earning a
B.A. in Economics and Political Science from Wayne State University. He is a frequent lecturer on topics relating to transfer pricing and
has taught Masters courses at the University of Michigan and Walsh College of Business.
Phone: +1 312 486 4979
Email:
[email protected]
Jeff Mensch specializes in international tax and transfer pricing, with a focus on global tax and treasury optimization.
Jeff has
extensive experience assisting taxpayers to design, implement and execute structures within operational and treasury constraints that
facilitate tax-efficient financing, intellectual property development and supply chain optimization. In addition, Jeff has advised several
taxpayers to develop acquisitive structures that reduce corporate and shareholder tax costs and leverage tax-efficient funding sources.
Jeff began his career working for seven years in the Transfer Pricing group of Deloitte’s National Tax practice in Washington, D.C.
Since 2001, he has been a member of the International Tax group in Deloitte’s Pittsburgh office.
Jeff received his J.D. from the Georgetown University Law Center after earning a B.S. in Economics with concentrations in Finance and
Marketing from the University of Pennsylvania’s Wharton School of Business. He is a frequent lecturer on international tax and transfer
pricing related topics and has taught graduate courses at the University of Pittsburgh.
Phone: +1 412 338 7948
Email: [email protected]
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Draft: For Discussion Purposes Only
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Copyright © 2016 Deloitte Development LLC. All rights reserved.
David Franklin
David Franklin is a Principal in the Partnership Transaction Planning and
Economics Group of the National Tax Department of Ernst & Young LLP. He is
based in New York City. He specializes in partnership taxation, focusing primarily
on the use of partnerships in acquisitions, dispositions, mergers, restructurings, and
debt workouts, the taxation of real estate transactions, and the taxation of private
equity funds and their investors.
(212) 773-2174
[email protected]
Matthew Wallace
Partner, International Tax Services
PricewaterhouseCoopers LLP
Cleveland
216 875 3499
[email protected]
Matt is a partner at PwC and leads the International Tax Services practice in PwC’s Cleveland office.
Prior to joining the Cleveland practice, Matt completed a rotation through PwC's National Tax office in
Washington, DC, where he worked with some of PwC's leading technical experts and thought leaders.
His experience ranges from value chain transformation and Asia principal and procurement company
planning, tax optimization for both outbound and inbound companies, subpart F planning, foreign tax
credit planning, and cross-border M&A, to inventory capitalization and federal tax compliance. Matt
has extensive industry experience with industrial products companies, and is also part of PwC’s
National Retail Specialist team. Matt is a frequent speaker at regional and national conferences. He
holds a B.S. from The Ohio State University and an MST from American University.
TEI Tax Conference – International Update
PwC
May 2016
57
Brandon Roytberg
Director, International Tax Services
PricewaterhouseCoopers LLP
Cleveland
216 875 3218
[email protected]
Brandon is a Director in PwC’s International Tax Services in the Cleveland office. He has over 9 years
of experience working with outbound and inbound multinationals in leveraging and enhancing their
global competitiveness through cost-effective tax planning and execution. His diverse client base
experience covers, among others, industrial manufacturers, software developers, retailers, and
financial service providers. His work has included a major PwC New York Metro office assignment
involving tax-efficient acquisition and integration into a world-class outbound holding company
structure of subsidiaries in over 50 offshore jurisdictions. His passion is in delivering full-service
international tax compliance and consulting solutions to his clients.
Brandon brings extensive and broad international tax knowledge grounded in accounting and law. He
is a licensed CPA and a member of the Bar in the State of Ohio. He has a B.S. in Accountancy, cum
laude, from Case Western Reserve University and a J.D., cum laude, with a concentration in Business,
from Cleveland-Marshall College of Law, where he served as an editor of the Cleveland State Law
Review.
TEI Tax Conference – International Update
PwC
May 2016
58
Marianna G. Dyson
Member
[email protected]
202-626-5867
Practice Areas
Payroll Taxes & Information Reporting
Fringe Benefits
Tax Controversy
Marianna Dyson is a member of the Employee Benefits and Tax groups, and is the immediate past Chair
of Miller & Chevalier's Executive Committee. She practices in the areas of payroll tax, fringe benefits, and
information reporting, with a specific focus on perquisites provided to employees and independent
contractors (including directors), worker classification, tip reporting, cross-border compensation, backup
withholding, information reporting (e.g., Forms W-2, 1099, and 1042-S), and penalty abatement.
At a time when perquisites of executives and directors are the subject of intense government and
shareholder scrutiny, Ms. Dyson's practice provides experienced consulting, compliance, and tax
controversy services related to commonly provided perks, such as cars and chauffeurs, airplanes,
spousal travel, de minimis fringe benefits, employee discounts, no-additional-cost services, working
condition fringe benefits, qualified transportation benefits, gifts, prizes, awards, frequent flyer awards,
home security and bona fide business-oriented security protection, skyboxes, vacation homes and other
entertainment facilities, cell phones, laptops, club dues, lodging provided for the convenience of the
employer, meals and meal allowances, company cafeterias, outplacement services, severance benefits,
dependent care, relocation and moving expenses, settlement payments, attorney's fees, and employee
business expense reimbursement plans.
Ms. Dyson advises large employers, both U.S. and multinational corporations, on the minimization of
employment taxes (FICA taxes, FUTA taxes and income tax withholding) the special FICA tax timing rules
for nonqualified deferred compensation, the successor employer rules for FICA taxes, the voluntary
correction of employment tax mistakes, and the abatement of late deposit, information reporting, and
Combined Annual Wage Reporting (CAWR) mismatch penalties for reasonable cause. She also
specializes in the application of the deduction disallowance rules under Section 274 of the Internal
Revenue Code. On behalf of the restaurant industry, her practice provides experience with tip reporting,
service charges, Tip Reporting Alternative Commitment (TRAC) agreements, and Section 45B credits.
Moreover, Ms. Dyson is experienced in resolving disputes with federal and state tax authorities over the
employment tax classification of workers (independent contractor v. employee), including the application
of Section 530.
While working in the Office of Internal Revenue Service (IRS) Associate Chief Counsel (Employee
Benefits and Exempt Organizations) Ms. Dyson was responsible for managing employment tax disputes
and implementing the then-new regulations applicable to Section 132 fringe benefits, which ultimately
resulted in her authorship of More Basics: The Basics of Fringe Benefits, an audit guide for IRS
employment tax specialists. She also assisted with worker classification litigation, in particular the test
case of Michael D. Weber v. Commissioner (1994), involving Methodist ministers.
Miller & Chevalier Chartered
655 Fifteenth Street, N.W., Suite 900 • Washington, D.C. 20005-5701 • 202-626-5800 • 202-626-5801 FAX • millerchevalier.com
Because of Ms. Dyson's extensive experience in both the government and private sectors, she is a
frequent speaker at Tax Executives Institute (TEI), the American Gas Association, the Edison Electric
Institute, the Southern Federal Tax Institute, the National Restaurant Association, and the American Bar
Association (ABA).
Ms. Dyson also writes articles related to fringe benefits and was one of the original co-contributors to
several publications, including; Employer's Guide to Fringe Benefit Rules and Complying with IRS
Employee Benefits Rules, two loose-leaf publications of the Thompson Publishing Group; and A Guide to
Federal Tax Issues for Colleges and Universities, published by the National Association of College and
University Business Officers.
Government Experience

Special Assistant for Fringe Benefits, Office of IRS Associate Chief Counsel (Employee Benefits and
Exempt Organizations), Internal Revenue Service, 1993 - 1994

Senior Attorney, Office of IRS Associate Chief Counsel (Employee Benefits and Exempt
Organizations), Internal Revenue Service, 1990 - 1992
Rankings and Recognition

Chambers USA: Employee Benefits & Executive Compensation (District of Columbia), 2008 - 2013

The Best Lawyers in America : Employee Benefits (ERISA) Law and Litigation & Controversy - Tax,
®
2010 - 2014

Legal 500: Labor & Employment: Employee Benefits and Executive Compensation, 2010 - 2013;
Leading Lawyer, 2011 - 2013

Named to The National Law Journal’s list of Washington’s Most Influential Women Lawyers, 2010
Professional and Community Involvement

Former Member, IRS Commissioner’s Information Reporting Program Advisory Committee

Member, American Bar Association
Bar Admissions

District of Columbia

Florida

Kentucky
Miller & Chevalier Chartered
655 Fifteenth Street, N.W., Suite 900 • Washington, D.C. 20005-5701 • 202-626-5800 • 202-626-5801 FAX • millerchevalier.com
Court Admissions

United States District Court for the Western District of Kentucky

United States Court of Federal Claims

United States Court of Appeals for the Federal Circuit

United States Tax Court
Education

LL.M. (Taxation), Georgetown University Law Center, 1990

J.D., University of Louisville School of Law, 1979

B.A., University of Louisville, 1975
Representative Engagements

Assisted a large technology company before IRS Appeals with its successful resolution of an IRS
employment tax dispute over the employer’s de minimis fringe benefit treatment of certain food and
beverage benefits.

Reviewed the federal income and employment tax implications of a large technology company’s travel
plan for executives and directors, including spousal travel, personal use of corporate aircraft, mixed
business-personal flights, and deduction disallowance rules for entertainment use of corporate aircraft
for the purpose of revising the internal polices applicable to the use of the aircraft by both executives
and directors.

Launched a successful coalition of large companies from a wide range of industries for the purpose of
urging IRS and Treasury to develop simpler rules applicable to substantiating the business use of
cellular telephones, BlackBerry smartphones, and similar telecommunications. This initiative was
ultimately instrumental in raising awareness of ongoing payroll tax controversies with the IRS, resulting
in proposed legislation to remove cell phones from the category of "listed property" under IRS rules.
Miller & Chevalier Chartered
655 Fifteenth Street, N.W., Suite 900 • Washington, D.C. 20005-5701 • 202-626-5800 • 202-626-5801 FAX • millerchevalier.com