Excel Table 1 – Civmetrics Staging

Old (premade Table)

Name	Position/Job Title	Name of Agency/Entity They Work For	Type Of Entity	Bio	Official Email address	Official Phone Number	Link to general webpage of their department/agency	Bio Source URL	Population Served by Agency	Salary	Salary Year	Source	Political Contribution #1: Amount	Political Contribution #1: Recipient Name	Political Contribution #1: Recipient Office	Political Contribution #1: Recipient Party	Political Contribution #1: Date of Contribution	Political Contribution #2: Amount	Political Contribution #2: Recipient Name	Political Contribution #2: Recipient Office	Political Contribution #2: Recipient Party	Political Contribution #2: Date of Contribution	Political Contribution #3: Amount	Political Contribution #3: Recipient Name	Political Contribution #3: Recipient Office	Political Contribution #3: Recipient Party	Political Contribution #3: Date of Contribution
Pravina Raghavan	Director	Community Development Financial Institutions Fund	Government	Pravina Raghavan is the Director of the U.S. Department of the Treasury’s Community Development Financial Institutions Fund (CDFI Fund). The CDFI Fund generates economic growth and opportunity in some of our nation’s most distressed communities. By offering tailored resources and innovative programs that invest federal dollars alongside private sector capital, the CDFI Fund serves mission-driven financial institutions that take a market-based approach to supporting economically disadvantaged communities. With over 20 years of experience in providing advisory services to businesses, Raghavan brings a wealth of expertise to her current role. Prior to her leadership at the CDFI Fund, she was the Director of the Manufacturing Extension Partnership Program (MEP) at the National Institute of Standards and Technology (NIST) since December 2021, and oversaw a nationwide network of 51 centers aimed at empowering manufacturers through hands-on services and she held key positions in both public and private sectors. Prior to that, Pravina served as the Executive Vice President of Empire State Development, New York State’s economic development agency, where she spearheaded initiatives such as the $800 million NYS COVID-19 Small Business Recovery Grant Program and the $100 million CDFI New York Forward Loan Fund. Pravina’s career also includes significant contributions in the federal government, where she served as a Senior Advisor to the Deputy Secretary of Commerce, focusing on strategic planning and policy development. Additionally, she served as the Deputy Associate Administrator and New York District Director at the U.S. Small Business Administration, managing substantial loan portfolios and fostering partnerships with CDFIs and credit unions. Before her government service, Raghavan held executive positions in renowned companies such as MTV, BET Networks, and Misys PLC, where she honed her expertise in business development, strategic advisory, and finance. Pravina holds an M.B.A. in Finance from Seton Hall University and a B.S. in Finance from Pennsylvania State University.			https://www.cdfifund.gov	https://www.cdfifund.gov/cdfi-staff-and-board/staff-bio/pravina-raghavan	331.464.948
Marcia Sigal	Deputy Director	Community Development Financial Institutions Fund	Government	Marcia Sigal is the Deputy Director for Policy and Programs for the CDFI Fund, where she oversees the efforts of all of the CDFI Fund’s award programs in support of the CDFI Fund’s strategic vision. She previously served as the Program Manager of the Capital Magnet Fund. Prior to joining the CDFI Fund, Ms. Sigal was the Director of the Program Policy Division for the Office of Affordable Housing Programs in the U.S. Department of Housing and Urban Development. Ms. Sigal’s expertise as a community development policy analyst and innovator served her well as the Director of Community and Economic Development at the Council of State Community Development Agencies, an Affordable Housing Policy Analyst for the National Association of Housing and Redevelopment Officials (NAHRO), and Management Analyst at the Fairfax, VA Department of Housing and Community Development. In these roles, Ms. Sigal has shaped national outcome measurement metrics for community development programs, designed and launched new community development and affordable housing policies and programs, and developed capacity building and technical assistance programs for non-profit organizations as well as state and local governments. She has a Master’s Degree in City Planning from the Massachusetts Institute of Technology and attended Cornell University, where she studied community services and social work.	[email protected]		https://www.cdfifund.gov	https://www.cdfifund.gov/cdfi-staff-and-board/staff-bio/marcia-sigal	331.464.948	199,30	2.022	https://govsalaries.com/sigal-marcia-j-154267613
Dennis Nolan	Deputy Director	Community Development Financial Institutions Fund	Government	Dennis Nolan joined the CDFI Fund in October 2011. As Deputy Director for Finance and Operations, Mr. Nolan is responsible for taking the lead in developing policies, operating procedures, internal controls, and short- and long-term strategic plans. With years of experience in community and economic development policies, administration and finance, Mr. Nolan helps ensure the success and longevity of the CDFI Fund and its programs. Prior to working at the CDFI Fund, Mr. Nolan was the Deputy Chief Financial Officer in the Department of Administration and Finance at the Millennium Challenge Corporation, an independent U.S. foreign aid agency focused on fighting global poverty. Prior to Millennium Challenge Corporation, Mr. Nolan served at the Environmental Protection Agency and the Federal Deposit Insurance Corporation for a total of 25 years experience in federal financial management.			https://www.cdfifund.gov	https://www.cdfifund.gov/cdfi-staff-and-board/staff-bio/dennis-nolan	331.464.948
Cyle Reissig	Managing Director – New Markets Tax Credits	Affordable Equity Partners, Inc.	Financial Services	As Director of New Market Tax Credits, Cyle Reissig is responsible for managing Affordable Equity Partners, Inc. (AEP) New Markets Tax Credit program. This includes leading the NMTC application process, facilitating the identification and closing of eligible investments, and overseeing a NMTC asset management group, compliance and reporting responsibilities. Cyle works closely with other members of AEP’s development and acquisitions team to build and strengthen relationships with current and potential lenders, equity partners and developers. Prior to joining AEP, Mr. Reissig focused on structuring and closing NMTC transactions as well as Community Development Entity outreach with Advantage Capital Partners. In addition to NMTCs, he has experience working with Low-Income Housing Tax Credits and Historic Tax Credits. During his eight-and-a-half-year tenure at Novogradac & Company LLP, he provided services including audit and taxation, compliance, final cost certification, structuring, forecasting and compiling applications. He also worked closely with the Novogradac NMTC Working Group, a membership organization that is highly regarded for its effort in addressing technical programmatic issues surrounding the NMTC industry. He was a frequent speaker at industry events. Mr. Reissig received a bachelor’s degree in business administration with an emphasis in finance from Georgia State University and is licensed in Georgia as a certified public accountant.	[email protected], [email protected]	770.639.5602	https://www.aepartners.com	https://www.aepartners.com/cyle-reissig-joins-aep-team/	11.029.227
Scott Scheffy	Director, New Markets Tax Credits	Ryan	Financial Services	Experienced senior finance specialist with proven success in managing complex financial strategies to benefit client value. Compiling budgets, reviewing performance, and adjusting plans according to achieved results. Coordinating legal, tax, accounting, treasury, and compliance teams to achieve project goals and enhance profitability. Navigating simultaneous stringent time horizons for accurate reporting of bottom-line benefits. Developing and implementing innovative financial processes and products. Strong interpersonal communicator with the ability to tailor subject to team members and clients of all levels.	[email protected]		https://ryan.com/	https://www.linkedin.com/in/scottscheffy/	1.299.544
Megan “Meg” Wentzel	Vice President, NMTC Relationship Manager	Truist	Financial Services	I am responsible for originating, structuring, and closing New Markets Tax Credit transactions throughout the Truist footprint via customized NMTC solutions. As part of Truist Community Capital, we help to finance the redevelopment of underserved communities with federal tax credit programs to include New Markets Tax Credits and Low Income Housing Tax Credits. I am also an experienced lender, local to the market for more than a decade, would love the opportunity to connect on your vision for growth and build a banking partnership! Skilled in Negotiation, Analytical Skills, Commercial Lending, Banking, and Credit Analysis. Strong finance professional with a Masters focused in Accounting and Financial Management in addition to 10+ years working for 3 top ten banking institutions.	[email protected]		https://www.truist.com/	https://www.linkedin.com/in/megan-%E2%80%9Cmeg%E2%80%9D-wentzel-3b92b523/	897.720
Laura Roman	West Region Deal Team Manager – New Markets Tax Credit	Wells Fargo	Financial Services		[email protected]		https://www.wellsfargo.com/		808.437
Chris Leutzinger	Senior Vice President, New Markets Tax Credit Relationship Manager	Truist	Financial Services	Specialties: Urban Redevelopment, Real Estate Finance, Tax Credits, Public Finance, Transit-Oriented Development, Community/Economic Development, Land Use	[email protected]		https://www.truist.com/	https://www.linkedin.com/in/chris-leutzinger-52766411/	897.720				1.000	Joe Biden	President of the United States	Democrat	01/01/1970
Karen Song	Portfolio and Asset Manager, VP New Markets Tax Credit	Regions Bank	Financial Services	Specialties: administration, budgeting, database administration, English, financial, forms, fundraising, inventory management, languages, Mandarin, materials management, meeting facilitation, Microsoft Office, proposal writing, publicity, sales	[email protected]	407-246-8977	https://www.regions.com/personal-banking	https://www.linkedin.com/in/karen-song-29643a15/	30.503.301
Naomi Baruch	Vice President and NMTC Impact Investment Officer	TruFund Financial Services	Financial Services	Experienced New Markets Tax Credits Vice President with a demonstrated history of working in the financial services industry. Strong business development professional skilled in the New Markets Tax Credit program, Nonprofit Organizations, Government, Proposal Writing, and Management.	[email protected]	646-634-7896	https://www.trufund.org/	https://www.linkedin.com/in/impactinvestmentprof/	19.571.216
Tim Swenson	Manager, New Markets Tax Credit Financing	Midwest Minnesota Community Development Corporation	Financial Services	Tim is responsible for the development, supervision and implementation of NMTC financing. He reviews, analyzes and structures potential projects, explores financing options, and maintains relationships with investors, lenders, and NMTC clients. After college and prior to joining MMCDC, Swenson served as a business instructor at various high schools in the state of Minnesota.	[email protected]	218-844-7018	https://www.mmcdc.com/	https://www.mmcdc.com/staff-member/tim-swenson/	5.737.915	104,05	2.022	https://projects.propublica.org/nonprofits/organizations/410972298/202303009349300320/full
Neel Shah	Principal & Founder	Shah Capital Advisors	Financial Services	Advise developers and social service agencies on real estate project financings, utilizing New Markets Tax Credits and Historic Tax Credits to raise equity and debt financing.	[email protected]		https://www.shahcapital.com/	https://www.linkedin.com/in/neel-shah-1482585/?profileId=ACoAAADtM8gBdPIeL0XdKHo-Kdbmg8JMGzBxRlo	476.587
Mike Kwiatkowski	Managing Director	Baker Tilly US	Accounting Firm	Mike Kwiatkowski is a managing director with Baker Tilly Capital — the wholly owned private investment banking subsidiary of Baker Tilly. Mike has worked in the financial services industry for 35 years as a relationship manager and consultant for market leading firms and financial institutions. Mike’s experience includes debt and equity placements to a wide range of clients and industries. For the last 17 years, Mike has specialized in providing New Markets Tax Credit (NMTC) financing to more than 100 project sponsors. During this time, Mike has served as an investor, community development entity (CDE), lender and consultant, effectively bringing perspective to all aspects of a transaction. Mike first joined Baker Tilly in 2005 and spent nearly five years consulting clients on senior debt financing, capital structure, financial derivatives and banking services. He rejoined the firm in 2019.	[email protected]	+1 (414) 777 5502	https://www.bakertilly.com/	https://www.bakertilly.com/contact/directory/michael-kwiatkowski	2.665.039
Scott Szeliga	Partner	CohnReznick LLP	Accounting Firm	With more than 25 years of experience, Scott Szeliga provides audit, accounting, and consulting services to renewable energy companies, real estate owners and developers, tax credit syndicators and governmental entities. Scott works extensively with many of the firm’s New Markets Tax Credit (NMTC) clients, Community Development Entities (CDE’s), developers, financial institutions, and investors in complex tax credit transactions.	[email protected]	Mobile 410-783-7472, Office 410-783-4900	https://www.cohnreznick.com/	https://www.cohnreznick.com/people/scott-szeliga	8.335.897				750	American Institute of CPAs			01/01/1970	750	American Institute of CPAs			12-23-2021	500	American Institute of CPAs			12-21-2020
David Gibson	Sr. VP, Manager of Specialty Tax Credit Investments	PNC	Financial Services		[email protected]		http://www.pnc.com/		302.898
Jason Penn	Senior Manager	Baker Tilly US	Accounting Firm	Consulting with Community Development Entities (CDEs), developers, and investors regarding New Markets Tax Credit (NMTC) transactions. Experience in this area includes: creating pitch books and marketing materials for projects looking to obtain NMTCs; brokering NMTC transactions to CDEs; assessing the Low Income Community (LIC) impacts NMTC transactions have in their communities; closing New Markets Tax Credit transactions for CDEs; providing financial modeling services on NMTC transactions; application development and product review; structuring transactions; and providing site analysis and due diligence regarding New Markets Tax Credits.	[email protected]		https://www.bakertilly.com/	https://www.linkedin.com/in/financialjmp/	2.665.039
Darlene Smolik	President	Plymouth Soundings, LLC	Financial Services	Darlene (Dee) Smolik, President of Plymouth Soundings, LLC, is a licensed CPA with over 19 years of Tax Credits financing experience and over 35 years of accounting, project development, construction and operations management experience in both public and private environments. Ms. Smolik has extensive direct knowledge and experience in all activities involved in Tax Credit financing to guide Clients through the Tax Credit labyrinth to reach a successful project conclusion. She has experience as an overall construction project coordinator, owner’s representative, and financial manager for Historic and New Markets Tax Credits projects. During her years of providing personalized services for Tax Credit financing clients, Ms. Smolik has developed relationships needed to bring a network of candidate investors, CDE’s, bankers, leading tax, legal, and accounting professionals required for your project. Ms. Smolik’s background includes: Controller of a Manufacturing/Engineering division of a Fortune 500 company with a $100MM annual capital outlay. Chief Operating Officer of a quasi-governmental agency centralizing property development and property management functions for local governments with oversight of $500MM in construction projects. Partner and Managing Director of a public accounting firm. Over 19 years providing services to both Historic and New Markets Tax Credit financing clients.	[email protected]		https://plymouthsoundings.com/	https://plymouthsoundings.com/about/	7.126.489				2.500	Mitt Romney	President of the United States	Republican	12/10/2012	1000	Lamar Alexander	President of the United States	Republican	02-28-1996
Eric Darling	Owner	Carlisle Tax Credit Advisors	Financial Services	Eric is the founder of Carlisle Tax Credit Advisors, created in 2006 to bring innovative transaction structuring to tax credit transactions. Eric has over twenty years of experience in the tax credit syndication industry, assisting developers, owners, syndicators and investors in resolving transactional issues and optimizing transactions that utilize federal and state tax credit incentives for the rehabilitation of historic properties, the introduction of subsidized economic equity into under-served low income communities, the development of subsidized affordable housing projects and alternative energy projects. In addition to numerous advisory engagements in these areas, he also created Commonwealth Equity Investments to provide equity for projects utilizing the Massachusetts Historic Rehabilitation Tax Credit and the Carlisle Historic Tax Credit Fund, which invests directly in historic rehabilitation projects. Eric is a frequent speaker at professional conferences and industry gatherings. Before founding Carlisle, Eric was a principal in Ernst & Young’s Tax Credit Investment Advisory Services Group within the firm’s National Tax Department, where he focused on tax- advantaged investments, including low income housing tax credits, historic rehabilitation tax credits, new markets tax credits and alternative energy production tax credits during his 11- year tenure. His clients included many of the largest institutional investors, syndication firms and property developers in the country. Prior to Ernst & Young, Eric was a Manager for seven years at Ziner & Company, CPAs (now RSM McGladrey, Inc.), where served tax credit developers, investors and syndicators in the areas of partnership taxation, transaction structuring and syndication forecasting for low income housing and historic rehabilitation tax credits. Eric holds a Bachelor of Science Degree from the Massachusetts Institute of Technology. Eric also serves on the Board of the Cambridge Society for Early Music.	[email protected]	617-500-8623	http://www.carlisletaxcredits.com/	http://www.carlisletaxcredits.com/staff/eric-darling/	5.157				1.000	Ron Wyden	U.S. Senate Oregon	Democrat	01/01/1970	500	Barack Obama	President of the United States	Democrat	09-30-2008	1000	Barack Obama	President of the United States	Democrat	08-20-2008
Ed Briscoe	Managing Director	Weave Social Finance	Financial Services	Ed is the founder of Weave Social Finance and oversees the firm’s overall strategy and operations. Ed brings over 25 years of experience in community investment. Ed founded Weave Social Finance in 2012 after 8 years with Greenline Ventures (formerly a division of GMAC Commercial Holdings and Capmark Finance Inc.), an investor, lender, and Community Development Entity. He participated in some of the earliest deals funded by the New Markets Tax Credit (NMTC) program in early 2004. Ed has deep experience building capital stacks and sourcing, underwriting, structuring, and closing real estate and project finance transactions, and in evaluating impact. Ed has facilitated over $400 million in mission driven investments. In late 2014 Ed founded Impact Charitable, a 501c3 nonprofit offering donor advised funds that are 100% invested for impact. In 2020, Ed helped found the Left Behind Workers Fund under Impact Charitable, which raised over $25 million to provide assistance to workers impacted by the pandemic but ineligible for Federal aid. In 2020, Ed seed funded and launched the Colorado Housing Accelerator Fund (CHAI), for which Weave serves as sponsor and investment manager. Ed has a BS in business administration from Samford University and an MBA from Vanderbilt University. He currently serves on the board and as the chair of the credit committee for the Colorado Enterprise Fund.	[email protected]		https://weavefinance.com/	https://weavefinance.com/about/	713.252				500	Jaime Harrison	U.S. Senate South Carolina	Democrat	01/01/1970	500	Saira Rao	U.S. House Colorado District 1	Democrat	03-26-2018	750	Andrew Romanoff	U.S. House, Colorado District 6	Democrat	09-26-2014
Darcie (Gauthier) Lucero	New Markets Tax Credit Asset Manager	Mascoma Bank	Financial Services		[email protected]		https://www.mascomabank.com/		1.402.054
John McGeehan	President of Operations	EBS Tax Credits	Financial Services	John McGeehan leads EBS’s tax credit efforts. John graduated from the University of Delaware and earned a Master’s Degree from the University of Michigan. After 20 years as an engineer and project manager in the automotive industry, John transferred those skills to Community Development. John now has 14 years of experience delivering funding for services and affordable housing in predominantly low-income communities across the county. John has secured over $400 million of tax credit allocations and $100 million in affordable housing funding mostly through the 12 Federal Home Loan Banks.	[email protected]	616-990-6511	https://ebstaxcredits.com/	https://ebstaxcredits.com/team	10.037.261
Lillian Weiland	Progam Director	Central Valley NMTC Fund, LLC	Financial Services	I thoroughly enjoy my position with Central Valley NMTC and the intentional impact we make in our community. I am a Program Director with a demonstrated history of progressive experience in the New Markets Tax Credit industry. I am self-motivated and committed to continuing my education and personal growth. I possess advanced problem-solving skills, which translate to investing in and empowering economically distressed communities. NMTC promotes the flow of low-cost capital to revitalize low-income and impoverished communities by providing a tax incentive to investors.	[email protected]		https://www.cvnmtc.com/	https://www.linkedin.com/in/lillian-weiland-9229887/	545.567				1.000	Esmeralda Soria	U.S. House California District 16	Democrat	02/11/2020	500	Steven Daines	U.S. Senate Montana	Republican	8/10/2019	500	TJ Cox	U.S. House California District 21	Democrat	10-03-2018
Juliet Kamau	New Markets Tax Credit Portfolio Analyst	McCormack Baron Companies	Real Estate Firm	As Portfolio Analyst for MBS Urban Initiatives CDE, Ms. Kamau manages compliance for the active portfolio of Qualified Low-Income Community Investments loans made by the CDE through the New Market Tax Credit (NMTC) program. She works with Qualified Low-Income Community Businesses (QALICBs) to manage and analyze semi-annual certifications, financial statements, and reporting and helps to prepare MBS Urban Initiatives’ reports to the Department of Treasury, including AMIS and investor reporting.	[email protected]		https://www.mccormackbaron.com/	https://www.mccormackbaron.com/our-team/juliet-kamau	286.578
David Schon	Partner	Nixon Peabody LLP	Law Firm	Transactional attorney focused on federal historic and new markets tax credits and impact investing for affordable housing and community development Specialties: structuring, negotiating and closing tax advantaged financing for rehabilitation of historic buildings using federal and state historic tax credits; location or expansion of businesses in low-income areas including commercial, industrial and mixed use real estate development using federal New Markets Tax Credits and other federal and state incentives; and development of renewable energy generating facilities such as solar and wind power projects using the federal renewable energy tax credit and other state subsidies.	[email protected]		https://www.nixonpeabody.com/	https://www.linkedin.com/in/davidschon/	650.706				500	NEWSOM, GAVIN	Governor of California	Democrat	01/01/1970	500	Elizabeth Warren	U.S. Senate Massachusetts	Democrat	02-21-2012	1000	Deborah Ann Stabenow	U.S. Senate Michigan	Democrat	06-30-2010
Brent Parker	Partner	Novogradac & Company LLP	Accounting Firm	Brent Parker is a partner in the Long Beach, California, office of Novogradac. Parker is experienced in affordable housing and community development, working with nonprofit organizations and public housing authorities, and in renewable energy. He has a particular focus on the low-income housing tax credit, investments in qualified opportunity funds, and renewable energy (investment tax credit) and energy efficient home (IRC Section 45L) tax credits, rebates and grants included in the Inflation Reduction Act. In addition to providing various consulting services, Parker leads extensive tax planning and tax return preparation engagements for a wide variety of clientele and works extensively on financial statement audits, reviews and agreed-upon procedures engagements. In response to growing demand, Parker has become a frequent presenter on opportunity zones panels and workshops in several states. He is also a contributor to the Novogradac Journal of Tax Credits and Tax Credit Tuesday podcast and leads professional development efforts on complex taxation concepts. Parker received a bachelor’s degree in accounting from the University of Southern California and is a certified public accountant in California.	[email protected]	1.562.256.2336	https://www.novoco.com/	https://www.novoco.com/profile/brent-parker	808.437
Benjamin Alderton	Senior Manager, Credits and Incentives	Moss Adams	Accounting Firm	Ben has worked in the tax credit industry since 2012. He advises for-profit and not-for-profit clients on attracting New Markets Tax Credit (NMTC) financing to help them fill financing gaps while driving investments in low-income communities throughout the United States. Ben also advises clients on other tax credit opportunities, including transferability, elective pay, and bonus credits brought about by the Inflation Reduction Act. Through these and other activities, he helps clients achieve various corporate initiatives, such as environmental, social, and governance (ESG) strategies, meeting regulatory requirements under the Community Reinvestment Act (CRA), managing effective tax rates, and increasing economic returns. Prior to joining Moss Adams, Ben focused on underwriting, negotiating, structuring, and closing multimillion-dollar NMTC and Historic Tax Credits (HTC) equity investments, with an emphasis on working capital transactions and projects located on Tribal lands. Earlier in his career, Ben practiced law in Connecticut with a focus on commercial business litigation, municipal law, and land use.	[email protected]	(303) 723-7873	https://www.mossadams.com/	https://www.mossadams.com/people/benjaminalderton	749.256
Jeff Keenum	Director, New Markets Tax Credits	UB Community Development, A Community Development Partner of United Bank	Financial Services	Jeff Keenum, Director, New Markets Tax Credits brings more than 7 years of banking experience including loan underwriting, business development, and asset management. He plays an integral role in the day-to-day operations of the New Markets Tax Credit program, working with lending staff to identify and source potential loans that would be a fit for allocations. He also coordinates with borrowers and 3rd party CDEs to discuss eligibility requirements and the benefits that NMTCs can bring to projects. Since joining the team in 2017, he has been involved in the deployment of QLICIs totaling more than $100MM and provides ongoing support for servicing and asset management of United Bank and UBCD’s $120MM portfolio of QLICIs. Prior his current role, Jeff worked for Community Bank in Mobile, Alabama as a Credit Analyst and developed a comprehensive knowledge of analyzing financial statements and underwriting loans to borrowers in rural and minor urban communities. He received his B.S. in Finance and Economics from Spring Hill College and is a graduate of the University of Mississippi School of Banking as well as The American Bankers Association Advanced Commercial Lending School.	[email protected]		http://www.ubcommunitydevelopment.com/	https://ubcommunitydevelopment.com/our-team/jeff-keenum/	5.108.468
Morgan Frost	Tax Credit Analyst	Legacy Bank and Trust	Financial Services	Morgan Frost is a professional with a background in business administration and finance. Currently working at Legacy Bank and Trust as a Tax Credit Analyst and Coordinator, Morgan has expertise in managing loan funds and developing debt syndication platforms. With experience as a Team Coach and Catering Lead at Architect Coffee Co., and a Senior Team Leader at Chick-fil-A-Franchise, Morgan has a strong background in operations management and team leadership. In addition, their educational background includes a Master of Business Administration from Liberty University.	[email protected]		https://www.legacybankandtrust.com/	https://theorg.com/org/legacy-bank-and-trust/org-chart/morgan-frost	6.196.156
Courtney Nolan	Senior Vice President, NMTC Relationship Manager	Regions Bank	Financial Services		[email protected]		https://www.regions.com/personal-banking		30.503.301
Tyler Inda	Principal	Baker Tilly US	Accounting Firm	Tyler Inda, principal on the transactions team joined Baker Tilly in 2010. He specializes in consulting with developers, community development entities, and investors regarding real estate transactions. Experience Assists Community Development Entities (CDEs) and Community Development Financial Intuitions (CDFs) with New Markets Tax Credit (NMTC) and Capital Magnet Fund (CMF) applications) Has helped structure and close over $1.5 billion of NMTC transactions for CDEs Specializes in structuring financial transactions that combine various federal and state incentives including Historic Tax Credits, New Markets Tax Credits, Brownfield Credits, Tax Increment Financing (TIF), USDA loan program, and state/local bonds Helped create protocols for firm’s NMTC compliance group, which oversees $2 billion million of allocation for CDEs Created NMTC compliance tool for leading tax credit investor to monitor ongoing compliance with Internal Revenue Service (IRS) and Community Development Financial Institutions Fund (CDFI) regulations Provides site analysis and due diligence in regards to real estate transactions Assists developers and businesses in receiving New Markets Tax Credit funding	[email protected]	+1 (608) 240 2423	https://www.bakertilly.com/	https://www.bakertilly.com/contact/directory/tyler-r-inda	2.665.039				650	American Institute of CPAs			12/01/2022
Douglas Banghart	Partner	FisherBroyles, LLP	Law Firm	Doug Banghart represents major institutional investors, developers, local governments, community development entities (CDEs), and nonprofit organizations, primarily in real estate redevelopment projects using historic rehabilitation tax credits (HTCs) and new markets tax credits (NMTCs). He has extensive experience in closing new markets tax credit leverage fund transactions, including acting as lead attorney on the largest single qualified equity investment ever closed, and twinned historic and new markets tax credit transactions. Doug also has represented taxpayers in tax controversy matters involving tax credits, developers purchasing and selling tax credit properties during their compliance periods, and conventional lenders financing tax credit projects. He has represented the investors, CDEs, borrowers, and developers in hundreds of tax credit transactions including a significant number of state and federal combined historic and new markets tax credit transactions. Doug speaks frequently on issues related to partnership taxation and the legal and tax implications of various incentive programs. He is a member of the Massachusetts bar and is on associate status with Virginia State Bar.	[email protected]	+1.617.794.2150	https://www.fisherbroyles.com/	https://www.fisherbroyles.com/people/doug-banghart	499.127
Abby Kepple	President, Specialized Banking	Enterprise Bank & Trust	Financial Services	Abby Kepple has been named President of Specialized Lending, which includes Tax Credits, Enterprise Value Lending to private equity partners, Life Insurance Premium Finance, Agricultural Banking, Aircraft Finance, and Correspondent Banking. In her 19 years at Enterprise, Kepple has distinguished herself as both an individual contributor and a leader. Her most recent roles included serving as President of Tax Credit Services for Enterprise Bank & Trust and Executive Director for Enterprise Financial CDE, LLC. In her new role, Kepple will oversee all Specialized Lending units within the bank. Kepple currently sits on the Bank’s Strategic Planning Group, and she was a founding member of the Diversity Council. She also serves on the Finance Committee for Rise, a non-profit organization that connects key groups to revitalize communities and neighborhoods in low-income areas of Greater St. Louis.	[email protected]		https://www.enterprisebank.com/	https://www.enterprisebank.com/insights/three-long-tenured-executives	17.130
Render Thomas	Project Manager – Tax Credit Syndications	U.S. Bank	Financial Services		[email protected]		https://www.usbank.com/index.html		425.096
Laina Wolf	AVP, NMTC Compliance Program Supervisor	PNC	Financial Services	As Senior Project Manager, I oversee asset management responsibilities to ensure program compliance with New Market Tax Credits.	[email protected]		http://www.pnc.com/	https://www.linkedin.com/in/lainaseemiller/	302.898
Dionne Savage	Managing Partner/Founder	Savage & Associates	Law Firm	Dionne Savage is the managing partner of Savage & Associates with offices in Philadelphia and Washington, DC. She represents public and private businesses in connection with corporate, securities, real estate and community and economic development matters, specializing in New Markets Tax Credits and Historic Preservation.	[email protected]	215-880-9441	https://savageassocs.com/	https://www.linkedin.com/in/dionne-savage-nmtc-expert-5573b63b/	1.567.258				500	HUGHES, VINCENT J	Pennsylvania Senate District 7	Democrat	01/01/1970
Donna Leuchten Nuccio	Managing Director	Broadstreet Impact Services	Financial Services	Specialties: community development, structured finance, program development, New Market Tax Credit (NMTC) program, Registered Investment Adviser Representative (Series 65).	[email protected]		https://broadstreetimpact.com/	https://www.linkedin.com/in/donna-leuchten-nuccio-02773530/	2.665.039
Lauren Kilbourne	Manager, NMTC Applications	Cherry Bekaert	Accounting Firm	Accomplished grant writer with a passion for securing funding for projects that improve economically disadvantaged communities. Experienced in multiple programs administered by the CDFI Fund, including New Markets Tax Credits, Financial Assistance and the Capital Magnet Fund.	[email protected]		https://www.cbh.com/	https://www.linkedin.com/in/lauren-kilbourne-7b8b93218/	476.587
Peter Giles	Vice President Business Development	Cinnaire	Financial Services	Peter Giles joined Cinnaire in 2011 and currently serves as Senior Vice President, Public Funding. Peter manages all facets of our New Market Tax Credit business line, including securing new funding, pipeline development, underwriting and closing investments and back office administration. In addition, Peter is responsible for building new relationships with community-focused investors and expanding our community development lending business lines. Prior to joining Cinnaire, Peter worked for PwC in Detroit. While at PwC, in the Transaction Services division of the firm, Peter focused on financial due diligence projects, assisting clients in either the acquisition or divestiture of business investments. He also contributed to many other consulting assignments including General Motors throughout their bankruptcy. Peter serves on the boards of the New Markets Tax Credit Coalition, Southside Community Optimal Redevelopment Enterprise, Midwest Industrial Redevelopment Fund and Key Community Development New Markets LLC. He earned his B.A. and M.S. from Michigan State University.	[email protected]		https://cinnaire.com/	https://cinnaire.com/team_member/peter-g/	112.537
Elissa Schauman	Senior Vice President of Business Development	AMCREF Community Capital, LLC	Financial Services	As Senior Vice President of Business Development, Elissa helps businesses access financing through the NMTC program. Elissa has 23 years of experience in the legal and finance sectors. Her career has been focused on tax credits, community development and Community Development Financial Institutions. Prior to joining AMCREF in 2023, Elissa worked as an attorney with Armstrong Teasdale LLP, Polsinelli PC and Leverage Law Group, LLC. Elissa also worked for 12 years in non-legal roles at U.S. Bancorp Impact Finance, including as the Director of Project Management for NMTC, HTCs and REITC and as the Director of New Business Development. Elissa earned a BA from Washington University in St. Louis and a JD from Vanderbilt University.	[email protected]		https://www.amcref.com	https://www.amcref.com/meet-the-team/elissa-schauman/	369.749				500	GALLOWAY, NICOLE	Governor of Missouri	Democrat	01/01/1970	500	Missouri Democratic State Cmte		Democrat	08-23-2020
Oliver Baines	President/CEO	Central Valley NMTC Fund, LLC	Financial Services	Oliver Baines was an original Board Member at CVNMTC’s inception and was on the board for nine years, During that time, he actively sourced deals from the Fresno area and was involved in the Board approval process for CVNMTC’s investments of $95M of Allocation with $140M in project costs. In 2019, he transitioned to the role of President and CEO of CVNMTC. Mr. Baines is a resident of Fresno since 1994 with an extensive record of community service. His professional career began in law enforcement as a police officer for the Fresno Police Department. During his 11 years as a Fresno Police officer, he was a highly decorated officer, receiving two Life-Saving Medals, 2008 Officer of The Year recognition, Chief’s Commendations, and multiple Peer Commendations. Mr. Baines’ experience in community policing caused him to run and become a Council member for the City of Fresno, representing District 3 from 2011 to 2019. During this time as Councilmember, he was active in many programs addressing the economic, social, and environmental problems afflicting Fresno, including the Workforce Investment Board, the Fresno Works, the San Joaquin Valley Air Board District, the Successor Agency to the Redevelopment Agency of the City of Fresno, along with numerous community-based programs. After Mr. Baines finished his two terms at the Fresno City Council, he stayed closely tied to the issues facing LIC residents. He founded the Valley Apprenticeship Connections (VAC), a workforce development program that intentionally and strategically recruits the hardest to serve residents in the Central Valley. Over 90% of the students come from LICs. This program prepares men and women from challenged neighborhoods to serve populations in the Fresno Region for a career in the construction trades. Since 2016, the VAC has put over 379 students to work with wages averaging over $21/hour, and high employment retainment. Mr. Baines recently served as the Chair of the Fresno Commission on Police Reform and acting as mediator on behalf of community residents on a multitude of land use issues that face LICs. He is also requested to speak at Diversity, Equity and Inclusion workshops and seminars	[email protected]		https://www.cvnmtc.com/	https://www.cvnmtc.com/satff/oliver-baines-iii	545.567				1.000	Steven Daines	U.S. Senate Montana	Republican	10/08/2019
Pete Byford	Senior Vice President	Advantage Capital	Financial Services	Pete Byford is a Senior Vice President on the firm’s Partner Services team. In his role, he helps lead the growth of the overall line of business and focuses on origination of New Markets Tax Credit financing transactions. Byford is a veteran attorney and former equity finance consultant. Over the past eight years, he has been involved in NMTC transactions delivering more than $1.1 billion in total investment to underserved areas. Before joining Advantage Capital, Byford was a director at one of the largest regional accounting firms in the U.S. In a previous role as Executive Vice President and General Counsel, S.B. Phillips Co., Inc., he served as legal counsel, oversaw financial departments, and worked closely with top executives to define business strategies while providing legal advice on specific issues. For more than thirteen years, he led his own law firm, Byford Law LLC. Byford holds a B.A. from The Citadel along with a J.D. from University of South Carolina and a L.L.M, Taxation from University of Denver.	[email protected]		https://www.advantagecap.com/	https://www.advantagecap.com/team	369.749
Cam Turner	Principal	United Fund Advisors	Financial Services	Cam is a founding member of UFA and co-heads all management and investment activities of UFA and its affiliates. Cam develops investment strategies, raises investment capital and structures investments and loans. Cam has over 20 years’ experience in real estate and corporate transactions, including private equity, structured finance, tax credit syndication, and business formation. Prior to joining UFA, he was an attorney with Schwabe, Williamson & Wyatt, P.C., focusing on securities and mergers and acquisitions. Cam serves on the boards of the Council of Development Finance Agencies, Micro Enterprise Services of Oregon and the New Markets Tax Credit Coalition. Cam enjoys skiing, rock climbing, cycling, and running.	[email protected]		https://www.unitedfundadvisors.com/	https://www.unitedfundadvisors.com/cam-turner/	635.067				1.000	Steven Daines	U.S. Senate Montana	Republican	10/10/2019
Arthel McDaniel III	Shareholder	Polsinelli PC	Law Firm	Arthel McDaniel is a creative strategist and problem-solver. He works closely with clients to help them navigate the complex issues inherent in commercial lending transactions, securitization, tax credit finance, and other structured finance transactions. Arthel’s clients rely on his legal acumen and deep industry knowledge and experience to achieve their business objectives. Arthel represents: Commercial mortgage loan sellers and servicers in commercial mortgage backed securitization transactions Loan sellers in whole loan sales transactions Loan servicers in interim servicing relationships Servicers and loan sellers in working through the post-securitization issues involving securitized assets, including workout and foreclosure Servicers on servicing agreements and regulatory compliance of securitized loans As outside general counsel, Arthel represents a national commercial lender with respect to its vendor and strategic partner relationships. Arthel also works with clients to resolve complicated issues inherent to tax credit finance and capital markets transactions. Whether representing lenders, national tax credit syndicators, or local nonprofit developers, Arthel has used his highly developed drafting and negotiation skills to successfully close tax credit transactions in both up and down markets. He is committed to creating opportunities to add value to client businesses. Arthel has significant experience with a variety of tax credit finance and development transactional matters including: Acquisition and development Syndication Equity investment General partner removal HUD Compliance Secondary market limited partner interest purchase and sale Loan workout Refinance Asset management Disposition Fund exits Lender representation Borrower representation Arthel has significant experience representing film finance funds, record labels, and recording artists with respect to business and legal affairs. He has served as production counsel for several feature length films and has represented the principal participants in connection with various network reality television programs.	[email protected]	310.203.5365	https://www.polsinelli.com/	https://www.polsinelli.com/arthel-mcdaniel-iii	509.297
Aaron M. Pohlmann	Assistant Director of Asset Management	Twain Financial Partners	Financial Services	I am a dynamic, driven and customer-focused economic development finance professional with strong verbal and written communication skills. I am known for being a results oriented leader with demonstrated experience in a wide variety of customer facing roles in economic development finance, tax credit/equity investing, commercial real estate lending, SBA lending, and business banking.	[email protected]	314-300-4221	https://twainfinancial.com/	https://www.linkedin.com/in/aaronpohlmann/	286.578
Brad Elphick	Partner	Novogradac & Company LLP	Accounting Firm	Brad Elphick is a partner in the metro Atlanta office of Novogradac. He has extensive experience in the low-income housing tax credit (LIHTC), historic tax credit (HTC) and new markets tax credit (NMTC) incentives, including their use in Puerto Rico and other U.S. territories. Elphick specializes in consulting, with an emphasis in forecasting and partnership taxation. He also works extensively with real estate partnership audits and compliance audits, as well as the structuring of and preparing applications for LIHTC and NMTC transactions. Elphick also leads and coordinates the NMTC Working Group and GAAP Accounting for Tax Credits Working Group. Each is a membership organization that is highly regarded for the work they do addressing technical programmatic issues surrounding the NMTC world and GAAP accounting issues related to tax credits. He is a regular contributor to the Novogradac Journal of Tax Credits’ NMTC content, a frequent speaker at industry events and serves as chair of Novogradac’s annual fall New Markets Tax Credit Conference. He is often a speaker at state housing credit conferences in the Southeast. Elphick received a bachelor’s degree in business administration with an emphasis in finance from Emory University and a master’s degree in taxation from Georgia State University. He is licensed in Georgia, Arkansas, Mississippi, Puerto Rico, Virginia and the District of Columbia as a certified public accountant.	[email protected]	1.678.339.3675	https://www.novoco.com/	https://www.novoco.com/profile/brad-elphick	808.437				1.000	Ron Wyden	U.S. Senate Oregon	Democrat	01/01/1970	2250	AFFORDABLE HOUSING NOW A COALITION OF HOUSING CALIFORNIA CALIFORNIA HOUSING CONSORTIUM STATE BUILDING & CONSTRUCTION TRADES COUNCIL OF CALIFORNIA & SILICON VALLEY LEADERSHIP GROUP			10/9/2018	500	Richard E Neal	U.S. House Massachusetts District 1	Democrat	6/6/2018
John Chamberlain	Senior Vice President	Capital One	Financial Services	John Chamberlain is a Managing Director at Capital One and leads its NMTC efforts nationwide. He has over 33 years of experience in banking and finance and has been involved in the NMTC program since 2004. Capital One is active nationally in the NMTC program as investor, leveraged lender and CDE and has invested over $3.4 billion in NMTC structured investments through its CDE, Capital One Community Renewal Fund, and other CDEs throughout the country. Prior to joining Capital One, Mr. Chamberlain was a director at Stonehenge Capital Company. Other experience includes venture capital investing with Enhanced Capital Partners and mergers and acquisitions with Stewart Enterprises, as well as various commercial banking positions in local and regional banks. Mr. Chamberlain received his BS from Louisiana Tech University and his MBA from Tulane University. He is a board member of the NMTC Coalition and of LiftFund, a nonprofit CDFI headquartered in San Antonio with offices in twelve states managing the nation’s largest microloan portfolio.	[email protected]		https://www.capitalone.com/	https://nmtccoalition.org/board-member/john-chamberlain/	50.773
Rebecca Darling	Partner	Novogradac & Company LLP	Accounting Firm	Rebecca Darling is a partner in the metro Atlanta office of Novogradac. Darling has experience in all areas of real estate accounting, with an emphasis in the new markets tax credit (NMTC), historic rehabilitation tax credit (HTC) and affordable housing sectors. She specializes in the audit and taxation of NMTC, HTC and low-income housing tax credit partnerships, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development. Additionally, Darling provides consulting and compliance services for numerous organizations in these industries. She has extensive experience in assisting in the facilitation, review and preparation of NMTC allocation applications. Darling works closely with the Novogradac NMTC Working Group, a membership organization that is highly regarded for its effort in addressing technical programmatic issues surrounding the NMTC industry. She is a contributor to the Novogradac New Markets Tax Credit Handbook and Novogradac Introduction to New Markets Tax Credit booklet. Additionally, she is a frequent speaker at industry events. Darling earned a bachelor’s degree in business administration with a concentration in accounting from Kennesaw State University. She is licensed in Georgia as a certified public accountant.	[email protected]	1.678.339.3670	https://www.novoco.com/	https://www.novoco.com/profile/rebecca-darling-cpa	808.437
Alex M. Hassinger	Director	CohnReznick LLP	Accounting Firm	Alex Hassinger advises clients involved with affordable housing and historic tax credit transactions. In this role, he collaborates with other senior team members to develop and evaluate transaction structures, provide tax compliance advice, analyze tax credit recapture or tax-loss reallocation issues, evaluate syndication options, and model financial projections. Alex has specific expertise in areas including the Low-Income Housing Tax Credit (LIHTC), tax-exempt (private activity) bonds, federal and state historic tax credits, and the federal New Markets Tax Credit (NMTC) Program. Prior to joining CohnReznick, Alex was a consultant to federally qualified health centers, providing guidance on NMTC financing. He also worked as a project manager for a multi-family housing developer and in asset management at a large, national syndicator of LIHTC properties.	[email protected]	617-603-4513	https://www.cohnreznick.com/	https://www.cohnreznick.com/people/alex-hassinger	8.335.897
George Barlow	Partner	Novogradac & Company LLP	Accounting Firm	George Barlow is a partner in the Dover, Ohio, office of Novogradac, where he specializes in new markets tax credits (NMTCs), historic tax credits (HTCs), renewable energy tax credits (RETCs), the opportunity zones (OZ) incentive and other state tax credits and incentives. Barlow has consulted on more than 500 tax credit transactions with cumulative development financing exceeding $7 billion. He works with developers, community development entities, syndicators, lenders and investors on the complex structuring, financing and syndication of NMTC, HTC, RETC and OZ transactions. He also advises on tax and regulatory matters in addition to providing traditional audit, cost certifications, RETC cost segregation studies and tax services. Barlow earned a bachelor’s degree in accounting and master’s degree in accounting from Kent State University. He is licensed as a certified public accountant in Ohio.	[email protected]	1.330.365.5375	https://www.novoco.com/	https://www.novoco.com/profile/george-barlow-jr-cpa	808.437
Amanda (Brehm) Bloomberg	Senior Acquisitions Manager	National Trust Community Investment Corporation	Financial Services	Responsible for identifying, structuring and preliminary underwriting prospective federal/state HTC and NMTC investments.	[email protected]		https://ntcic.com/	https://www.linkedin.com/in/amanda-bloomberg/	678.972
Elaine Chang	Principal	Novogradac & Company LLP	Accounting Firm	Elaine Chang is a partner in the San Francisco office of Novogradac. Chang has experience in affordable housing and community development, including new markets tax credit (NMTC) and low-income housing tax credit transactions. She has worked extensively on financial statement audits, tax return preparation, final cost certification audits and NMTC allocation applications. Additionally, she is experienced in providing attestation services via issuance of agreed-upon procedure reports to ascertain whether a qualified active low-income community business meets the requirements pursuant to the NMTC incentive, whether a NMTC allocatee meets the operating income distribution test to its owners and whether a NMTC allocatee meets the substantially all test. Chang has contributed articles to various publications, including the Novogradac Journal of Tax Credits. She received a bachelor’s degree in finance from Walsh College in Michigan. Chang is licensed in California as a certified public accountant.	[email protected]	1.415.356.8070	https://www.novoco.com/	https://www.novoco.com/profile/elaine-chang-cpa	808.437
Lawrence Johnson	Manager	Ryan	Financial Services	I am a graduate of the University of New Mexico Anderson School of Business with my Bachelor’s in Accounting. I love being a part of a team of experts at Ryan, LLC that strive for excellence in everything we do and have worked since 2016 on our Credits and Incentives team to reduce the barrier of cost for capital investment projects around the country by helping them leverage local, state and federal tax incentives. I currently focus on securing New Markets Tax Credit financing for the incredible projects we support around the nation to drive private equity investment into traditionally low-income communities for the purpose of economic and community development. My favorite part of the job is seeing the passion that representatives of the projects we support have for their communities, their employees and their customers. I love what I do and I strongly believe The Future Is Bright!	[email protected]		https://ryan.com/	https://www.linkedin.com/in/lawrence-johnson-751a6b32/	1.299.544
Carolyn Rowland	Partner	Rowland Law LLC	Law Firm	Carolyn’s practice focuses on a variety of real estate and corporate matters, including the representation of developers, lenders, investors and national and regional syndicators. She has experience in multi-family projects, mixed-use transactions, private equity real estate investments and complex, joint venture real estate transaction, including year 15 disposition work. Carolyn has been involved in transactions involving public/private partnerships, low income housing tax credits, historic tax credits, new markets tax credits, tax-exempt bond financing and various forms government sponsored financing, including HOPE VI financing, HOME and CDBG financing, AHP financing, HOME financing, and Fannie Mae/Freddie Mac sponsored financing. A few representative transactions: Representation of developer in multi-phase mixed-use redevelopment utilizing HOPE VI funding, tax exempt bonds and low income housing tax credit equity. Representation of syndicator in 500 unit multi-family apartment project utilizing tax exempt bonds, low income housing tax credits and brownfields credits. Representation of investor in private label fund for state credits. Representation of state syndicator in low income housing and historic projects. Representation of owner in new construction of university building in multi-CDE new markets tax credit financing transaction. Representation of syndicator in theater rehabilitation utilizing historic and new markets tax credits. Representation of syndicator in various asset management and distressed property matters, including disposition upon expiration of compliance periods. In 2010, Carolyn was a Visiting Professor of Law at the University of Tennessee College of Law, Clayton Business Center in Knoxville, Tennessee where she taught Business Associations and Historic Rehabilitation Transactions. She has spoken at the Community Affordable Housing Equity Corporation, Georgia Affordable Housing Coalition and National Association of State and Local Equity Funds conferences. When she’s not practicing law, Carolyn can be found hiking in the Appalachian Mountains, writing mysteries and short stories and quilting. Carolyn is a member of Sisters-In-Crime, Society of Children’s Book Writers and Illustrators and a former member of the Smithsonian Women’s Committee. Carolyn uses the pen name C.A. Rowland for her non-legal work and writing (see www.carowland.com) and is also one of five authors who participate on the blog: www.mostlymystery.com.	[email protected]	703-989-0080	https://rowlandlawllc.com/	https://rowlandlawllc.com/about/	28.757
Gary Hollier	Director / Underwriter	Capital One	Financial Services	Real estate finance professional specializing in underwriting and structuring construction and permanent loans, bond transactions, and equity investments for multifamily housing and mixed-use commercial real estate developments utilizing equity provided through the Low Income Tax Credit, Historic Tax Credit, and New Markets Tax Credit Programs. Specialties: – Community Development finance. – Low Income Housing Tax Credit Investments. – State Housing Tax Credit Investments – New Markets Tax Credit Investments. – Various government funding sources. – Commercial Real Estate finance.	[email protected]		https://www.capitalone.com/	https://www.linkedin.com/in/gary-hollier-167b0655/	50.773
Michael Goldman	Partner	Nixon Peabody LLP	Law Firm	My practice is concentrated in the fields of energy tax credits (ETCs), new markets tax credits (NMTCs) and historic rehabilitation tax credits (HTCs). With respect to my work in the ETC space, I primarily work with investors, syndicators and developers in connection with the financing of solar facilities throughout the country. Additionally, I have assisted clients with the financing of wind, biomass and fuel cell facilities. In a number of instances, we successfully negotiated financings that combined ETCs with NMTCs. With respect to my work in the NMTC space, I work with investors, lenders, community development entities and “qualified active low-income community businesses” to leverage NMTC financing and support community revitalization efforts nationwide. I have worked on a wide range of transactions that have benefitted dozens of low-income communities throughout the United States with investment dollars building businesses and physical structures including educational facilities, grocery stores, hospitals, theatres, retail centers, for-sale housing, museums, rehabilitation centers, and solar and wind farms. Prior to joining Nixon Peabody, I worked in the Internal Revenue Service’s Office of Chief Counsel (Passthroughs & Special Industries), concentrating on tax shelters, partnerships, subchapter S corporations and passive activity losses. Prior to working for the IRS, I clerked for Judge Michael B. Thornton at the United States Tax Court. Over the years, I have been a frequent speaker at industry conferences regarding ETCs, NMTCs and the Section 1603 grants-in-lieu-of-energy tax credits program. While working for the IRS, among other things, I was the principal author of Revenue Ruling 2003-20, which provides the safe harbor for leveraging NMTC investments.	[email protected]	Office +1 202.585.8289, Mobile +1 202.716.4798	https://www.nixonpeabody.com/	https://www.nixonpeabody.com/people/goldman-michael-j	650.706				1.000	Pat Tiberi	U.S. House, Ohio District 12	Republican	01/01/1970	500	Pat Tiberi	U.S. House, Ohio District 12	Republican	06-16-2014	500	Nixon Peabody LLP			04-30-2014
Laura E. Clark	Principal	S.B. Clark Companies	Financial Services	Ms. Clark came to work with her father as a consultant with S.B. Clark Companies in 2003 and became a stockholder in 2011. Ms. Clark assumed the managing partner role in 2014 and was elected President of the firm in 2015. Ms. Clark specializes in structuring, soliciting, and negotiating equity investments and debt facilities for LIHTC and NMTC partnerships for her clients. She has in-depth knowledge of LIHTC finance including credit delivery and capital account analysis and of NMTC structuring. She leads interfacing with nearly all of the firm’s LIHTC clients, oversees their transactions including development of complex financial proformas for various development scenarios, submission of tax credit applications to the appropriate allocating agency or funding partner, solicitation and negotiation of the necessary debt and equity financing facilities, ending with financial close and follow-on tax credit filings. Ms. Clark has appeared on a number of conference panel discussions relative to NMTC and LIHTC. Ms. Clark has participated on the Colorado Housing and Finance Authority’s Tax Credit Advisory Group and its Qualified Allocation Plan sub-committee. Ms. Clark is a graduate of the University of Denver with additional graduate level work at the University of Colorado at Denver. In 2017, Ms. Clark passed the Municipal Securities Rulemaking Board’s Series 50 test to be licensed as a municipal advisor under the Dodd-Frank legislation. Ms. Clark has completed the Downtown Denver Partnership’s leadership program and most of her Rental Housing Development Finance Professional certification from the National Development Council. She has a strong history of active volunteerism and is currently a Board Member for Bayaud Enterprises, whose mission is to eliminate barriers for employment.Ms. Clark’s professional experience includes Project Assistant to the Denver HIV Resources Planning Council and Graphic Specialist at Mountain Financial Printing and Design Group.	[email protected]		https://www.sbclarkinc.com/	https://www.sbclarkinc.com/our-team-laura	713.252
Margaret Whitesides	Senior Asset Manager	National Trust Community Investment Corporation	Financial Services	As Senior Asset Manager, Margaret manages a portfolio of NMTC, HTC, LIHTC and solar investments totaling over $200 million. She is the primary contact with developers and investors during the tax credit compliance periods. Additionally, Margaret reviews construction draws and post-closing tax credit funding, completes investor reporting, works out complex loans, monitors tax credit compliance, and assists in reviewing audits and tax returns. Prior to joining NTCIC in 2010, Ms. Whitesides was the Director of Asset Management at Enterprise Community Investment. At Enterprise, she was responsible for the asset management of over $570 million in NMTC commercial real estate investments, while managing relationships with developers, CDE’s and investors. Additionally, Margaret has over 25 years of progressively responsible experience in commercial real estate lending, asset management, and relationship management with organizations such as GMAC-RFC, Freddie Mac, and national banks in the Washington, DC area. Margaret received her bachelor’s degree from the University of Virginia and has an MBA from the George Washington University.	[email protected]		https://ntcic.com/	https://ntcic.com/about-ntcic/staff/	678.972
Caryn Price	Attorney	Wyatt, Tarrant & Combs, LLP	Law Firm	Caryn Price is a member of the Firm’s Corporate & Securities Service Team. She concentrates her practice in the areas of banking, corporate finance, mergers and acquisitions and securities law. REPRESENTATIVE TRANSACTIONS Extensive experience in closing New Markets Tax Credit transactions, representing community development entities/allocatees, investors and leveraged lenders. Strategic planning and acquisition/sale transactions, including transactions in regulated industries. SEC reporting and compliance with securities law and stock exchange listing requirements. Corporate governance and executive compensation. Investor and public communications and disclosures. Bank regulatory compliance. Capital raising transactions, including stock offerings and the issuance of trust preferred securities. Venture capital transactions, including initial and subsequent equity rounds. REPRESENTATIVE MATTERS Representation of a financial institution allocatee of New Markets Tax Credits in connection with several projects utilizing New Markets Tax Credits including the construction/ expansion of the facilities of a non-profit organization providing services to medically fragile and/or abused children and the construction/renovation of mixed use properties. Representation of several regional financial institutions serving as investor and/or lender in connection with leveraged loan New Markets Tax Credit transactions, including the construction of a ballpark stadium and mixed use facility, the refinancing and renovation of a medical office building, and the creation of small business and revolving loan funds. Representation of a community bank holding company in its successful defense of a hostile tender offer for its common stock. Representation of a specialty coal producer in Eastern Kentucky and Tennessee in connection with its organizational structure, governance, raising debt and equity capital. Representation of a web-based publishing company in connection with its organization, private placement of units and commercial bank loans. Representation of an energy consulting firm in connection with its recapitalization . Representation of a medical device manufacturing company in connection with early stage debt and equity financings by venture capital firms, corporate governance issues and a recapitalization. Representation of a community bank holding company in connection with its underwritten public stock offering and its acquisition of another banking institution. Representation of a diversified conglomerate in connection with its acquisition of a large fence distributor.	[email protected]	502.562.7231	https://wyattfirm.com/	https://wyattfirm.com/team/caryn-f-price/	246.161
Michael Ross	Chief Investment Officer	Five Points Community Capital	Financial Services	Michael Ross has led Five Points since its formation in 2009 and is the Manager of the LLC. Mr. Ross has had an extensive career with community development in his prior role as the founding partner/leader of Baker Tilly’s community development practice. The practice includes providing professional services that benefit community developed clients focus on affordable housing, energy, historic, and/or new market tax credits. He is a CPA and holds securities licenses in Series 7, 79, 63 and 24. Mr. Ross has been involved in NMTC’s since 2002. He is experienced in structuring, modeling, and analyzing transactions, acquisitions, dispositions, and reorganizations of real estate and related businesses. Mr. Ross has personally overseen raising capital and deploying $1.6BB of NMTCs over his career. In addition, he developed a loan servicing and compliance platform that presently works with a portfolio of over $3 billion in NMTC enhanced loans.	[email protected]		https://fivepointscde.com/	https://fivepointscde.com/our-team/	974.447
Brett Heyman	Partner – Tax Credit/Community Development Finance; Real Estate/Business/Tax Law	Riemer & Braunstein LLP	Law Firm	Brett’s primary practice focuses on representing financial institutions across a range of commercial real estate transactions, including tax credit and community development finance, commercial lending, and general commercial real estate transactions. Brett represents an array of investors, lenders, for-profit and not-for-profit community development entities (CDEs), and developers with structuring and negotiating new markets, historic, low-income housing, and renewable energy tax credit transactions. Brett’s practice also includes real estate finance and management through traditional and joint venture arrangements, the purchase and development of real property through traditional and mezzanine financing, and construction and permanent lending involving real estate assets, and counseling higher education and hospital clients on public-private partnership (P3) infrastructure projects. Additionally, Brett advises developers on acquiring, financing, and selling owned and leased properties, and negotiates office, retail, and land (for renewable energy projects) leases on behalf of landlords and tenants.	[email protected]	(617) 880-3464	https://www.riemerlaw.com/	https://www.riemerlaw.com/attorney/brett-e-heyman/	650.706
Andrew Gorman	Project Manager	National Trust Community Investment Corporation	Financial Services	Project Manager for Historic and New Markets Tax Credit investments. Duties include performing real estate due diligence and underwriting activities for prospective tax credit investments, preparing investment committee reports, presenting investments for approval, and facilitating transaction closings.	[email protected]		https://ntcic.com/	https://www.linkedin.com/in/andrew-gorman-a691ab26/	678.972
Julie Treppa	Tax Partner	Farella Braun + Martel LLP	Law Firm	Julie Treppa is a versatile, highly experienced practitioner with expertise in a broad range of tax-related issues and controversies involving federal, state and other taxing authorities. She began her tax career as an IRS auditor in the exam division. Following law school, she has advised clients on an exceptionally broad range of tax-related subjects, including transaction planning, fund formation, equity incentive programs, and deferred compensation matters under Code Section 409A. Julie is particularly experienced in developing strategies to help investors, developers, businesses, and non-profit organizations use tax incentives and tax credits to achieve financial goals while supporting social, environmental, and other community-based priorities. Two areas in which she has special expertise are New Markets Tax Credits and Opportunity Zones, both of which are designed to induce investments in specified low-income communities. In her practice, Julie has utilized these vehicles for clients on a broad range of projects, ranging from the development of local commercial office buildings and healthcare facilities to a fish processing plant in Alaska and the conservation of a salmon sanctuary in Northern California. As a practitioner, Julie emphasizes developing a deep understanding of a client’s business, and arriving at tax plans that supports their specific business objectives. Her goal is to develop practical, real-world tax minimization strategies that are both innovative and effective.	[email protected]	415.954.4976	https://www.fbm.com/	https://www.fbm.com/julie-treppa/	808.437				500	Joe Biden	President of the United States	Democrat	10/06/2020	500	Kamala Harris	Vice President of the United States	Democrat	01-21-2019	500	Democratic Congressional Campaign Cmte		Democrat	08-30-2017
Daniel LaFrenz	Tax and Corporate Attorney	Carlson Black O’Callaghan & Battenberg LLP	Law Firm	Daniel is a licensed attorney and certified public accountant (CPA) who focuses on business and tax law matters. His unique experience as both an attorney and a CPA at a big four public accounting firm allows him to successfully advise clients on diverse and complex business and tax issues. Daniel has extensive experience structuring and closing nontraditional financing projects throughout the country, such as projects involving new markets tax credit (NMTC), historic tax credit (HTC), low-income housing tax credit (LIHTC), HUD insured loans, and other federal and state incentives. In addition, Daniel regularly advises on business and tax matters related to the formation of joint ventures and partnerships, business acquisitions and reorganizations, and the formation and tax compliance of tax-exempt business entities, such as 501(c)(3) and other non-profit organizations. Practice Areas: Corporate Tax Tax Credit Financing Property Tax State and Local Tax Tax Planning Non-Profit Organizations	[email protected]	414.344.8598	https://www.carlsonblack.com/	https://www.carlsonblack.com/daniel-lafrenz	272.903
Francisco Tejada	Advisory – Community Development Finance	Monge Capital Advisors	Financial Services	Real Estate and Community Development Finance professional with a passion for NYC/NJ Commercial Real Estate. Expertise in multifamily and community facility investments, and development sites with proficiency in evaluation, research, and analysis and New Markets Tax Credit financing (excel wizard). Functional knowledge of NYC zoning, 421a and MIH. Experienced in Manhattan, Outer Boroughs, Newark and NJ Hudson County submarkets with lifelong knowledge of Harlem/Upper Manhattan submarkets. Very reliable, and dependable with a tremendous work ethic. Full-time in NYC/NJ commercial real estate since 2016. Investing personally in real estate since 2007. Deep expertise in problem solving and analysis. Adept at working in teams as well as communicating with C-level executives. Specialties: real estate investment analysis, Excel modeling, structured finance, research, problem solving, team player. Multi-Family property, underwriting, mixed-use property, development deals. ARGUS,	[email protected]		https://www.mongecapital.com/	https://www.linkedin.com/in/franciscotejada/	305.344
Melissa McDonald	Chief Operating Officer	Raza Development Fund	Financial Services	Melissa McDonald, Chief Operating Officer, is responsible for the operations of all lending components and systems, capitalization strategies, investment management, and new product development. Ms. McDonald assumed her current role in October 2018, having previously served as RDF’s Deputy Chief Investment Officer, where she led the Specialty Finance Team – an inter-disciplinary group of impact investment professionals that provide custom-tailored financing solutions for complex structured transactions involving public/private partnerships, traditional debt, grant capital, and/or tax credit financing, nationwide and was responsible for RDF’s New Markets Tax Credits (NMTC) platform to include the deployment of over $200 million in NMTC authority. Prior to joining the fund in 2012, Ms. McDonald worked at Gannett Company, where she held senior management positions in Human Resources, providing local and regional support for union and non-union employees. She is experienced in policy and procedure development, employee relations, compliance management, compensation, and organizational development. Ms. McDonald earned a bachelor’s degree in Multi-Disciplinary Studies from the University of Texas at El Paso; and received a Juris Doctor from Michigan State University School of Law. She is also a graduate of Southern Methodist University’s Cox Executive Development Program and Stanford’s University Graduate School of Business The Emerging COO: Driving Innovation and Operational Excellence.	[email protected]		https://razafund.org/	https://razafund.org/phx/melissa-mcdonald/	1.644.409	252,49	2.022	https://projects.propublica.org/nonprofits/organizations/521954196/202342269349301954/full
Dylan Luther	Managing Director	Baker Tilly Capital, LLC	Financial Services	Experienced community development professional with a depth of experience using New Markets Tax Credits and other financial incentives to complete difficult commercial development projects in Low-Income Communities (LICs) nationwide. Skilled in project finance, financial projections, community impact measurement, Community Development Entity consulting, project management and tax credits and incentives.	[email protected]		https://www.bakertilly.com/specialties/investment-banking	https://www.linkedin.com/in/dylan-luther-1514039b/	2.665.039
Rachel Ittner	Partner	Applegate & Thorne-Thomsen, P.C.	Law Firm	Representation of investors, community development entities and lenders in connection with community development projects utilizing New Markets Tax Credits, Historic Tax Credits and Low-Income Housing Tax Credits. Practice also includes affordable housing development and finance representing investors, syndicators, and developers, both non-profit and for profit, who are investing in multi-family affordable developments.	[email protected]	312.491.4404	http://www.att-law.com	https://www.linkedin.com/in/rachelittner/	2.665.039
Genie Reeves-Goricki	Principal	Novogradac & Company LLP	Accounting Firm	Genie Goricki is a principal in the Cleveland office of Novogradac. Goricki is primarily involved in accounting, auditing, taxation, consulting and compliance within the new markets tax credit (NMTC) and historic tax credit communities. She also works extensively in tax credit applications, including federal and state NMTC applications, community development entity certification applications and applications for other programs. Goricki is a contributor to the Novogradac Journal of Tax Credits and the Novogradac New Markets Tax Credit Handbook. Before joining Novogradac, she had several years of experience with regional CPA firms, providing audit, accounting, tax and business advisory services to investment companies, contractors, health care organizations, small businesses and nonprofit organizations. She received a bachelor’s degree in business administration from Ohio University and is licensed in Ohio as a certified public accountant.	[email protected]	1.216.239.5560	https://www.novoco.com/	https://www.novoco.com/profile/genie-goricki-cpa	808.437
Donald Nimey	Partner	CohnReznick LLP	Accounting Firm	Donald Nimey focuses on valuation advisory services. Don has supported hundreds of valuation and financial advisory engagements for mergers and acquisitions, debt and equity funding, buy/sell, equity based compensation, financial reporting, estate and income tax purposes, litigation support, and strategic planning. Don has particular expertise related to energy and real estate Partnership interests. Don has spent several years assessing the economic feasibility, structuring, and financing of large and complex real estate projects for developers and investors. His industry experience focuses on structuring renewable energy, New Markets, historic, and low-income housing tax credit transactions. Prior to joining CohnReznick, Don was the director of Business Advisory Services LLC, director of finance for Historic Restoration, Inc. and a senior consultant in the Corporate Transaction Group at a Big 4 accounting firm. He holds Chartered Financial Analyst (CFA), Financial Risk Manager (FRM), and Certified Valuation Analyst (CVA) designations.	[email protected]	Mobile: 301-280-1846, Office: 301-652-9100	https://www.cohnreznick.com/	https://www.cohnreznick.com/people/donald-nimey	8.335.897				750	American Institute of CPAs			01/01/1970	500	American Institute of CPAs			12-23-2021	500	American Institute of CPAs			12-19-2018
Amy Tranckino	Tax Practice Group Leader	Sheppard Mullin Richter & Hampton LLP	Law Firm	Amy Tranckino is of counsel in the firm’s San Diego (Del Mar) office and Practice Group Leader of the Tax, Employee Benefits and Trusts and Estates Practice Group. As a seasoned deal lawyer, clients appreciate Amy’s creative, solutions-oriented approach to complex business matters, including mergers and acquisitions, tax credit financings and partnership ventures. Areas of Practice Business Law & Taxation Amy advises clients ranging from family owned businesses to public companies in many diverse industries such as organic food and beverage, healthcare, consumer goods, energy, professional services and real estate. Qualified Opportunity Funds Amy closely follows developments in the opportunity zone space and frequently advises developers, investors and sponsors on structuring opportunity zone transactions. Her experience includes structuring numerous qualified opportunity funds and related investments in qualified opportunity zone businesses throughout the country. Tax Credit Deals Amy advises developers, investors and lenders in connection with affordable housing, historic, energy and new markets tax credit projects (primary responsibility for over $800 million in tax credit equity financings).	[email protected]	t +1.858.720.8960, c +1.619.840.9554	https://www.sheppardmullin.com/	https://www.sheppardmullin.com/atranckino	38.965.193
Adam Rose	Director Of Partnerships and Growth	Travois	Financial Services	My education and past experiences help me help clients. My master’s degree in urban planning from the University of Wisconsin-Milwaukee, my bachelor’s in political science from Marquette and my Housing Credit Certified Professional (HCCP) designation from the National Association of Homebuilders are important tools. Before I finished school, I spent a year volunteering for relief efforts in Pass Christian, Mississippi, a town destroyed by Hurricane Katrina. I lived in a tent and helped coordinate temporary housing for displaced residents. I saw how quality housing is a basic necessity for a community’s stability and growth. But my experience growing up in a big family is my most important qualification. I have 35 first cousins. At the end of the day, our work is about serving families. I love working in Indian Country because tribes and Tribally Designated Housing Entities (TDHEs) put people first. I love to work with TDHEs and tribal leaders at a high level. I can help you communicate with your community to gain buy-in for the affordable housing and community development concepts that best serve your families. I travel all over the country helping build consensus around these visions for new housing and economic development. My specific experience includes structuring Low Income Housing Tax Credit (LIHTC) projects, securing Affordable Housing Program (AHP) grants, closing Title VI loans and finding ways to solve financing gaps using the New Markets Tax Credit (NMTC) program.	[email protected]		https://travois.com/	https://travois.com/author/arose/	509.297
Richard Davies	Partner	CohnReznick LLP	Accounting Firm	Richard Davies has 30 years of experience in accounting and finance and specializes in historic rehabilitation and qualified low-income community investment transactions. His experience includes financial structuring, financial modeling and projections, due diligence, and valuation-related services. He also has experience conducting model validation work. Richard has worked with and advised developers, community development entities, investors, and lenders on complex transactions that include multiple types of credits and other challenging structuring issues. Richard’s tax credit transaction experience has included several hundred properties throughout the country. He has spoken at numerous conferences on the subjects of the New Markets Tax Credit (NMTC) Program and historic tax credits.	[email protected]	410-783-4900	https://www.cohnreznick.com/	https://www.cohnreznick.com/people/richard-davies	8.335.897
Jowan Abouhosah	Tax Senior	Deloitte	Accounting Firm	Committed to quality delivery of tax services to companies with a focus in providing business incentive expertise. I specialize in advising clients as they establish new facilities, consolidate or expand facilities, increase employment, and/or incur cost due to green energy and training. Specializing in decreasing cost of capital through New Markets Tax Credit (NMTC) based finance, which are federal incentives available to all U.S. states and territories that qualify. Offering turnkey solutions that can help navigate the complexities of the NMTC program by identifying and obtaining commitments from qualified CDEs for financing, identifying possible tax credit investors, and advising/preparing application and compliance documentation. If your company is investing in new or existing locations, please feel free to contact me directly to learn if your project is eligible for federal, state or local incentives.	[email protected]		http://www.deloitte.com/	https://www.linkedin.com/in/jowan-abouhosah-b0488910b/	19.571.216
Greg Doran	Partner	Nixon Peabody LLP	Law Firm	I primarily work with federal and state new markets tax credit (NMTC) programs. I worked in the IRS Office of Chief Counsel, where I helped develop the NMTC program and provided guidance on low-income housing tax credit issues to the IRS and the LIHTC industry. LEGISLATIVE I’m in close contact with IRS and Treasury Department officials and an active participant in industry coalitions, promoting these programs on Capitol Hill and developing new guidance on program improvements. I also serve on the Executive Committee of the Partnership for Job Creation, a leading advocacy group for the NMTC industry. COMMUNITY DEVELOPMENT From the CDFI Fund’s Bond Guaranty Program, to social impact loans/investments, to federal and state NMTC and historic preservation projects, I represent a wide variety of investors, lenders (including CDEs and CDFIs), and project sponsors to bring new capital into underserved communities. The projects I work on include educational facilities, hospitals, and health clinics, large-scale mixed-use developments, affordable housing, community facilities, historic theaters, and manufacturing facilities. INDUSTRY LEADERSHIP As a regular speaker at national tax credit and community development conferences, I’ve had the opportunity to get to know the business leaders in the tax credit industries, as well as help to educate and introduce newcomers to the benefits of these federal and state programs. Facilitating connections between industry participants has been a valuable tool in promoting our programs, getting important projects underway, and ultimately bringing more jobs and improved goods and services to our local communities.	[email protected]	+1 202.585.8266	https://www.nixonpeabody.com/	https://www.nixonpeabody.com/people/doran-gregory-n	650.706
Julie McCrary	NMTC Marketing Manager	Capital One	Financial Services	I have worked at Capital One for 29 years. I have performed several jobs, but most recently, I am the Marketing manager for the New Markets Tax Credit product. Using NMTCs, my team leverage commercial loans to fund rebuilding low-income communities. My goal is to connect people to Capital One through branding. I enjoy traveling, jogging and volunteering. My job responsibilities include managing the marketing aspect of the NMTC program in the Commercial Lending division at Capital One. As a team, we have rebuilt low-income communities nationwide using NMTC allocations.	[email protected]		https://www.capitalone.com/	https://www.linkedin.com/in/julie-mccrary-31619378/	50.773
Allison Isaak Rudroff	Partner	Thompson Coburn LLP	Law Firm	Allie represents investors, lenders and community development entities in transactions involving various forms of debt, equity and public financing, including federal and state new markets tax credits and low-income housing tax credits. Allie helps clients navigate transactions related to tax credit and incentive programs, commercial finance and real estate finance. Her clients include investors, community development entities, developers, and lenders. In her tax credit practice, Allie enjoys collaborating with transaction parties to document and close investments using creative and efficient legal solutions. Allie also represents syndicators and lenders who make warehouse loans to fund syndications of various state and federal tax credits. In the areas of commercial finance and real estate finance, Allie assists lenders with negotiating and documenting loans secured by both real and personal property. Allie has experience drafting and negotiating documents for New Markets Tax Credit transactions, Low-Income Housing Tax Credit transactions, Historic Tax Credit transactions and transactions involving Opportunity Zones.	[email protected]	314 552 6124	https://www.thompsoncoburn.com/	https://www.thompsoncoburn.com/people/allieisaak-rudroff	286.578
Michelle LeClair	Senior Vice President & Chief Investment Officer	Mascoma Bank & Mascoma Community Development	Financial Services	Michelle LeClair is a Senior Vice President in Community Development Lending at Mascoma Bank and works specifically in the Tax Credit Lending division. She also serves as Chief Investment Officer for Mascoma Community Development. Michelle began her career in banking in 1987 and joined Mascoma Bank in 2012. In addition to servicing a traditional commercial loan portfolio, Michelle’s work includes securing new funding, pipeline development, underwriting and closing investments utilizing New Markets Tax Credits, Historic Tax Credits and Low-Income Housing Tax Credits. Her diverse lending activities include funding real estate holding entities, manufacturing, and retail businesses, as well as many professional medical and dental practices. Michelle has contributed to the formation of Mascoma Community Development and has spearheaded the application process in five rounds for each of our NMTC allocations with the U.S. Treasury’s CDFI Fund. Since coming to the Upper Valley in 1995, Michelle has been involved in the Rotary Clubs of White River Junction, Riverside, and Lebanon, the Friends of Children’s Hospital at Dartmouth Board, and has worked on the fundraising committee at David’s House. She is also a past board member of Upper Valley Habitat for Humanity, Carter Community Building Association, and Risk Management Association, Vermont Chapter. She currently serves on the Granite United Way’s Housing & Healthy Environments grant review committee as well as Evernorth’s VT and NH Housing Investment Committees, and she sits on the NMTC Advisory Board for BMO Harris New Markets Fund. Michelle is a summa cum laude graduate of Granite State College with a BS in Management with a minor in Finance. She lives in Enfield, New Hampshire, with her family, and enjoys time with her grandchildren and all outdoor activities.	[email protected]	(603) 443-8789	https://www.mascomabank.com/	https://www.mascomabank.com/people/michelle-leclair/	1.402.054
Scott Frissell	Senior Associate	Krieg DeVault LLP	Law Firm	Scott Frissell concentrates his practice in the areas of municipal and governmental law, financing, economic development and tax matters, including property tax related matters. Mr. Frissell has broad experience in public finance transactions. He has served as bond counsel, issuer’s counsel, underwriter’s counsel and bank counsel in tax-exempt and taxable bond transactions for the financing of governmental buildings and infrastructure projects, economic development and redevelopment projects, water and sewer facilities, and affordable housing projects. Mr. Frissell also provides counsel and representation in tax credit transactions, including New Markets Tax Credit (NMTC) and Low-Income Housing Tax Credit (LIHTC) transactions. Mr. Frissell also assists nonprofit organizations in matters relating to formation and governance, as well as applying for recognition of federal tax-exempt status and obtaining Indiana property tax exemptions. Additionally, he advises developers, investors and lenders on the tax, incentives and permitting aspects of utility-scale wind and solar energy projects.	[email protected]	317-238-6246	https://www.kriegdevault.com/	https://www.kriegdevault.com/professionals/scott-frissell	880.621
Jarick Poulson	Managing Director	Deloitte	Accounting Firm	Tax senior manager with a focus on technology (blockchain and cryptocurrency) and new markets tax credits.	[email protected]	+1 617-733-4373	http://www.deloitte.com/	https://www.linkedin.com/in/jarick-poulson/	19.571.216
Spencer Grenagle	Tax Manager	CohnReznick LLP	Accounting Firm	I provide tax services to a variety of organizations in several different tax-incentivized industries including Renewable Energy Investment/Production Tax Credits, New Markets Tax Credits, Commercial Real Estate, and Low Income Housing Tax Credits. My main focus is Renewable Energy. I have worked on Renewable Energy clients since 2016. I have worked on several types of Renewable Energy projects and provide tax planning and compliance, consulting, and projections for partnerships, corporations.	[email protected]		https://www.cohnreznick.com/	https://www.linkedin.com/in/spencer-grenagle-896504ab/	8.335.897
Steven Paul	Partner	Klein Hornig LLP	Law Firm	Steven Paul’s practice focuses on tax law, with particular expertise in affordable housing, partnership law, and equity financing of partnerships and limited liability companies. Steve has more than 35 years of experience providing tax and business advice, especially for partnerships and other pass-through entities. He represents developers, syndicators, and investors in real estate developments using federal and state tax credits and other tax incentives, often serving as special tax counsel and working with other major law firms. PRACTICE AREAS: Taxation, Tax Credit & Syndication, Affordable Housing, Historic Rehabilitation and New Markets Tax Credits SAMPLE TRANSACTIONS: • Tax credit counsel for the historic rehabilitation of The Waltham Watch Factory in Waltham, MA. • Represented low-income housing tax credit investors and syndicators in 80-20 projects in Newton, Massachusetts and in New York City. • Represented historic tax credit investor in mill properties in Rhode Island. • Represented the City of Boston in the new markets tax credit financing of the former Ferdinand’s building In Dudley Square.	[email protected]		https://www.kleinhornig.com/	https://www.linkedin.com/in/steven-paul-66ba4114/	650.706				500	Joe Biden	President of the United States	Democrat	10/09/2020	500	Joe Biden	President of the United States	Democrat	08-21-2020	500	Richard E Neal	U.S. House Massachusetts District 1	Democrat	07-30-2019
Thomas Sun	Manager	Novogradac & Company LLP	Accounting Firm	Provide numerous services related to the new markets tax credit industry, as well as historic rehabilitation tax credits, affordable housing, and opportunity zones. These services include financial statement audits, tax return preparation, cost certification audits, compliance reporting, consulting services, and financial forecasts.	[email protected]		https://www.novoco.com/	https://www.linkedin.com/in/thomas-sun-cpa-61900bb7/	808.437
Corinne Ingrassia	Director of New Markets Tax Credit Financing	Equity Community Builders, LLC	Real Estate Firm	Corinne joined our team in July 2018, as Project Manager bringing in-depth New Markets Tax Credit finance experience. Corinne was previously with JP Morgan Chase where she structured investments in community development. Prior to Chase, she worked at the community development entities, Volunteers of America and National Trust Community Investment Corporation managing the NMTC allocation and compliance programs. Corinne completed her undergraduate degree in Economics from California State University, Sacramento and received her master’s degree in Historic Preservation from the University of Sydney in Australia.	[email protected]		https://ecbsf.com/	https://ecbsf.com/our-team	808.437
Jake Kaplan	Partner	Alston & Bird	Law Firm	Jake Kaplan is a partner with Alston & Bird’s Federal & International Tax Group and co-leads the firm’s Tax Credit Transactions Team. He focuses his practice in the areas of estate planning, exempt organizations, and New Markets Tax Credit (NMTC) financings. Jake draws on his rich and varied experiences to benefit a diverse group of clients whose needs often overlap across Jake’s areas of expertise. He advises individuals, families, and fiduciaries on tax issues, estate planning strategies, philanthropic plans, and estate administration procedures and best practices. Jake counsels organizations on myriad specialized tax, governance, formation, and operational issues. As co-leader of Alston & Bird’s Tax Credit Transactions Team, he also represents hospitals, schools, other organizations, and community development entities in federal NMTC financings that help organizations fund important real estate redevelopment projects and working capital needs. Jake is recognized as “One to Watch” by The Best Lawyers in America® for Trusts & Estates Law and “Up and Coming” by Chambers High Net Worth in Private Wealth Law. Jake earned his J.D. and M.B.A., with high honors, from Emory University, where he was elected to the Order of the Coif.	[email protected]	+1 404 881 4296	https://www.alston.com/en/	https://www.alston.com/en/professionals/k/kaplan-jacob-l	499.127
Chris Perkowski	Partner	Stinson LLP	Law Firm	Chris is committed to helping his clients use new markets tax credits, other incentives, and impact finance initiatives to fund transformative projects nationwide. Chris concentrates his practice on community development and impact finance, with a particular focus on New Markets Tax Credit (NMTC), community impact lending programs, and Property Assessed Clean Energy (PACE) transactions. He works with nonprofits, community development financial institutions (CDFIs), community development entities (CDEs), tax credit investors, and developers using these programs to structure and negotiate investments in high-impact projects that serve low-income communities, support equitable outcomes, and create environmentally sustainable developments across the country. In his federal and state NMTC practice, Chris helps investors, lenders (including CDE, source, leverage, bridge and construction lenders), and developers to efficiently navigate complex structures, tax considerations, and program requirements throughout the compliance period. He regularly structures and closes transactions that combine federal NMTCs with other tax credits and incentives, including state NMTCs in stacked structures and federal/state historic rehabilitation tax credits. He also assists his CDE clients with regulatory aspects of the NMTC program, including ongoing compliance issues, CDE certification, allocation applications, and allocation agreements. A growing portion of his practice involves representing CDFIs and other lenders in impact finance transactions outside of the tax credit space, including predevelopment and construction lending for affordable housing, healthy foods initiatives, charter school loan funds, financing for health care facilities, and other lending programs supporting transformative and equitable outcomes in underserved communities. Chris prides himself on bringing these transactions to an efficient and cost-effective close to maximize benefits to the projects they serve. In his PACE practice, Chris focuses on assisting capital providers in structuring transactions, navigating state-specific requirements, and coordinating with program administrators and third-party creditors to provide low-cost, long-term financing for efficient and renewable energy improvements in commercial developments.	[email protected]	202.728.3003	https://www.stinson.com/	https://www.stinson.com/people-ChristopherPerkowski	509.297
Megan Scully	Vice President of Accounting	Senior Lifestyle Corporation	Real Estate Firm	Successful and highly motivated CPA with proven ability to assist clients with design of internal controls, preparation of financial statements, the modeling of cash flows and utilization of tax credits. High energy professional with ten years of experience known for analytic and problem solving ability. Exceptional interpersonal skills and communication skills with a diverse background in accounting and client relationship management. Notable organizational and project management skills. Specialties: Focus in consulting and assurance services in the real estate industry, including commercial and residential assets as well as homebuilding. This includes GAAP financial statements and tax law related to real estate including tax credits (low income housing tax credit (LIHTC), historic rehabilitation tax credit and the new markets tax credit) and 1031 exchanges.	[email protected]		https://www.seniorlifestyle.com/	https://www.linkedin.com/in/megan-scully-a00911/	2.665.039
George Skupski	Partner	BakerHostetler	Law Firm	Focusing on debt finance, real estate and project development and finance and related matters, George Skupski leverages his diverse experience to serve clients as a trusted finance advisor by delivering creative, timely and practical results and solutions. George has substantial experience structuring, negotiating, documenting and counseling clients on senior and subordinate term and revolving loan facilities, real estate bank, debt fund, CMBS and agency debt financings, note issuances, taxable and tax-exempt bond issuances, equipment financings and equity joint ventures. In his real estate and project finance practice, George represents project sponsors and financing providers implementing sophisticated financing structures using both traditional and alternative financing sources that are often vital to the execution of transformational projects, including new markets tax credit, historic tax credit and low income housing tax credit financing, and various government-sponsored subsidies and incentives. With his broader background advising on business formations, mergers, acquisitions, dispositions and reorganizations, capital raising, corporate governance and commercial contract matters, clients frequently turn to George in an outside general counsel role for guidance on significant transactional and day-to-day business needs.	[email protected]	+1.216.861.7105	https://www.bakerlaw.com/	https://www.bakerlaw.com/professionals/george-r-skupski/	678
Theresa Irizarry	Financial Manager (New Markets Tax Credit)	The Reinvestment Fund	Financial Services		[email protected]		http://www.reinvestment.com/		1.567.258
Terrance Green	Vice President, Specialty Finance Relationship Manager	U.S. Bancorp Impact Finance	Financial Services	The Specialty Finance team within the Community Lending Division of U.S. Bancorp Impact Finance Specialty Finance provides lending and banking services to Community Development FinancialInstitutions (CDFIs), Low Income Housing TaxCredit (LIHTC) syndicators, Affordable Housing Consortiums, and to New Markets Tax Credit and Historic Tax Credit transactions.	[email protected]		https://www.usbank.com/corporate-and-commercial-banking/solutions/credit-and-financing/impact-finance.html	https://www.linkedin.com/in/terrance-green/	425.096
Richard Azimov	Vice President, Commercial Real Estate Portfolio Manager	Truist	Financial Services	Banking and risk management experience in commercial real estate and specialized lending and investments. In collaboration with deal teams focusing on exceeding client expectations for efficient closings and ensuring credit quality for the Bank, my comprehensive experience has consisted of underwriting loan facilities secured by income-producing properties in addition to delivering credit recommendations for LIHTC equity investments and NMTC capital solutions. My existing role provides the opportunity to underwrite loan facilities and equity investments, allowing sponsors to execute their critical missions: the preservation and growth of affordable housing communities and the promotion of community development and economic growth in underserved communities.	[email protected]		https://www.truist.com/	https://www.linkedin.com/in/richard-azimov-8ab73170/	897.720
Melanie Holtan	Marketing Coordinator	Rural Development Partners	Financial Services	Ms. Holtan is responsible for RDP’s marketing outreach, assists with business development, and provides team support in various other areas. Holtan curates and disseminates qualitative and quantitative information about RDP projects in a way that increases NMTC award allotments, secures NMTC legislation, and attracts qualified businesses and investors; positioning RDP as an industry leader. Ms. Holtan’s background includes customer service, marketing, banking & finance, and office management.	[email protected]		https://www.rdpimpact.com/	https://www.rdpimpact.com/who/rural-development-partners-leadership/	4.250
Shawn Whitney	Shareholder – Tax Credit Finance Chair	Polsinelli	Law Firm	Shawn Whitney is dedicated to structuring low-income housing, historic rehabilitation, and new markets tax credit transactions. He represents developers, investors, syndicators, lenders and Community Development Enterprises (CDEs). Shawn’s primary practice focus is representing all aspects of a tax credit financed transaction. His diverse expertise ranges from extensive experience in all of the aforementioned tax credit programs. In the New Market Tax Credit representing CDEs on the deployment of New Markets Tax Credit allocations, Qualified Active Low Income Community Business, and equity investors deployment of capital. He also has a passion for affordable housing representing a lender in the financing of hundreds of millions of dollars of LIHTC construction and permanent debt for both 4% and 9% deals. He also actively represents LIHTC developers throughout the country. Finally, he has enjoyed being involved in a billion dollars of historic rehabilitation projects utilizing federal and state historic tax credits on both the development and financing side. Many of his projects also utilizes other incentives such as tax abatements/exemptions, and tax increment financing.	[email protected]	754.285.3703	https://www.polsinelli.com/	https://www.polsinelli.com/s-shawn-whitney	509.297				2.400	GELNER, BRIAN	Missouri State Senate District 20	Republican	01/01/1970
Kristin DeKuiper	Partner	Holland & Knight LLP	Law Firm	Most recently I had been a partner in Holland & Knight’s Boston office. As a transactional tax attorney, my career had focused on financing community development projects using tools such as the new markets tax credit, the historic tax credit, the low-income housing tax credit and the opportunity zone tax incentive. Prior to joining Holland & Knight, I served as the ABA Liaison for the Central and Eastern European Law Initiative in Slovakia where I advised the Ministry of Justice on developing new business laws in the transition to a market economy. I have an LL.M in Soviet/East European Law and a continuing interest in the post-Soviet world.	[email protected]		https://www.hklaw.com/en	https://www.linkedin.com/in/kristindekuiper/	449.514				500	GORBEA, NELLIE M	Rhode Island Secretary of State	Democrat	01/01/1970	1000	Tom Reed	U.S. House New York District 23	Republican	11-27-2017	500	GORBEA, NELLIE M	Rhode Island Secretary of State	Democrat	02-28-2017
Jordan Monsour	General Counsel	Dedeaux Properties	Real Estate Firm	Member of the Public Finance and Incentives Group at Butler Snow with a practice emphasis in: Federal and State Historic Rehabilitation Tax Credit, Federal New Markets Tax Credits Law, General and Complex Real Estate Matters, HUD Insured Mortgages & Loans, Public Finance Law, and Commercial Lending.	[email protected]		https://dedeauxproperties.com/	https://www.linkedin.com/in/jordanmonsour/	38.965.193				668	Butler Snow LLP			01/01/1970	559	Butler Snow LLP			01-15-2021	778	Butler Snow LLP			01-16-2020
John Richard (J.R.) Chantengco	Senior Managing Director	Black Pearl Investments	Financial Services	Mr. Chantengco is a 30 year veteran in the capital markets, finance, and investment banking space, having originated, underwritten, and transacted over USD 5B in structured capital and loan assignments as well as overseen real assets with over USD 20B AUM. Its family office is a CDFI/CDE entity under the U.S. Treasury’s New Markets Tax Credit Program and were founding shareholders in Pacific Commerce Bancorp (OTC: PCBC). His experience has brought him into advising several funds focused on transformative real estate, bioscience, clean technologies, licensing deals and into a slate of unique film/media projects. Mr. Chantengco currently oversees deal flow and consults private investors of Fortune 500 companies on new acquisitions, corporate restructures, asset management, and early-stage deals (pre-IPO/SPAC). He has consultant an online SEC-compliant Reg CF and Reg D exempt 506c platform focused on real estate, technology, and life sciences and provides OCIO services to an industrial real estate fund. In 2021, Globe St., a leading commercial real estate publication nominated Mr. Chantengco as a “Lender Influencer.” In the same year, NAPABA and APAICS nominated him to serve as Regional Director to HUD in New York and they previously nominated him to serve on the NCUA Board in 1994. He was appointed as Secretary to the State of California’s Housing Partnership Corporation by former Governor Gray Davis and continued to serve under Gov. Arnold Schwarzenegger from 2001-2005. Mr. Chantengco served as 2020 & 2021 President for the New York Metro Certified Commercial Investment Member Chapter. As an independent advisor, he was conferred the Certified Commercial Investment Member (CCIM) professional designation from The CCIM Institute in Chicago IL in 1992. He earned professional certificates in Community Economic Development (CED) from San Diego St. University Fowler Business School and Leadership in Energy and Environmental Design Green Associate (LEED GA) from the New York Real Estate Institute. He is a duly licensed real estate broker in New York and California.	[email protected]		https://blackpearlinvestments.com/	https://blackpearlinvestments.com/background	8.335.897
Habib Hassan	Associate Attorney	Leverage Law Group, LLC	Law Firm	Habib Hassan joined the firm in 2019 as an associate and focuses his practice on New Markets Tax Credit (NMTC) transactions designed to promote development in underserved communities. Habib represents participants throughout the country at a variety of levels of NMTC transactions, including tax credit investors, community development entities, and qualified businesses, as well as at various stages of such transactions workouts. Prior to joining the firm, Habib completed a Legal Fellowship with the General Counsel’s Office for the University of Missouri System.	[email protected]	913.871.4868	https://www.leveragelaw.com/	https://www.leveragelaw.com/habib-a-hassan/	33.713
Jill M. Gilbert	General Counsel	Smith NMTC Associates, LLC	Financial Services	Jill Gilbert joined Smith NMTC Associates, LLC in 2014 and brought an extensive background in corporate and other transactional work to her role as General Counsel. Her initial responsibilities included developing and managing transactions, working closely with outside counsel on all aspects of transactions, preparing QALICBs for transactions, providing other project management services throughout NMTC transaction closings, facilitating exits of NMTC transactions, and providing other general legal advice for the company. She was recently made a Vice President and has taken on more leadership responsibilities within the company. She also enjoys working on advocacy and policy issues within the industry to advocate for more NMTC homeownership projects. In her tenure with Smith, Jill has been involved in the placement of over $266M in allocation and has assisted in exiting transactions totaling almost $400M. Due to the efficient closing process she oversees, NMTC transactions are able to close quickly and effectively, including one 6 QALICB Small Dollar QLICI transaction that closed in 4 weeks and a recent $30MM transaction that closed an entire allocation in one transaction with 5 QALICBs. Jill’s goal is to provide services where and when needed during a transaction to allow as much net benefit to flow to the project as possible. Prior to joining the company, Jill worked with Trans World Airlines for 14 years. After joining the legal department at TWA, she was quickly promoted to Executive Vice President and General Counsel for the TWA Estate following the company’s bankruptcy. Jill was instrumental in the development, approval, and implementation of a plan of liquidation for the company. She oversaw the operation of the debtor’s estate, providing services in connection with all aspects of the liquidation and sale of assets. She helped negotiate and resolve in excess of 20,000 bankruptcy claims, was involved in more than 500 preference and other legal actions and served as legal counsel and liaison to TWA’s Board of Directors and the TWA Estate’s Plan Oversight Committee. Prior to joining TWA, Jill was a partner with the St. Louis law firm of Ziercher & Hocker, P.C. where she developed a transactional practice and gained extensive experience in corporate and other business matters. Jill has volunteered with the John Felice Rome Center St. Louis Alumni Chapter, St. Liborius Food Pantry, and Reed School Association. Jill served as board member, co-general counsel, and law committee member of Habitat for Humanity St. Louis. Jill earned her law degree with cum laude distinction from St. Louis University School of Law and her bachelor’s degree from Rockhurst University with summa cum laude distinction. Jill also attended Loyola University’s John Felice Rome Center.	[email protected]		https://smithnmtc.com/	https://smithnmtc.com/staff/jill-m-gilbert/	286.578
Alveno N. Castilla	Partner	Butler Snow LLP	Law Firm	Specialties: Alternative Dispute Resolution–Primarily Serving as a Mediator and Arbitrator of Business Disputes Federal, State & Local Tax Matters (tax planning & controversies) New Markets Tax Credit Matters Corporate, Business, & Finance Related Matters Real Estate-Related Matters Economic Development Projects (business & tax incentives, structuring of deals, etc.) Project Financing	[email protected]		https://www.butlersnow.com/	https://www.linkedin.com/in/alveno-n-castilla-3676b56/	24.404				825	Butler Snow LLP			01/01/1970	691	Butler Snow LLP			01-15-2021	860	Butler Snow LLP			01-16-2020
Elka Sachs	Co-Managing Partner	Krokidas & Bluestein LLP	Law Firm	Elka Sachs, the firm’s Co-Managing Partner, concentrates her practice on the corporate, transactional and tax needs of the firm’s clients. Elka heads the firm’s Nonprofit and Education practice areas, representing a broad spectrum of nonprofit and public entities, including health and human service providers, charter schools and other educational institutions, and financial institutions which lend to nonprofits and public entities. Elka’s advice to nonprofit clients addresses the concerns of both newly-formed and well-established entities. She creates appropriate organizational structures for clients, and advises them on tax planning and tax-exemption compliance. She negotiates and implements joint ventures, other corporate affiliations, and asset purchases and sales, and assists clients with their employment and executive compensation arrangements. Elka represents both borrowers and lenders in conventional, tax credit and tax-exempt bond financing transactions. Elka also works with charter schools and other education reform entities, providing a full range of services appropriate to their needs. Elka has written and lectured on nonprofit governance, school regulation, tax exemption compliance and New Markets Tax Credit financings. Elka has been named one of “The Top 10 Corporate Lawyers” by Women’s Business Boston, a monthly professional business journal for women, covering Massachusetts, New Hampshire and Rhode Island and the 2012 Banker & Tradesman’s “Women of FIRE.” She has been named a Massachusetts “Super Lawyer” in Non-Profit Law by Thomson Reuters since 2013 and a “Best Lawyer” in Non-Profit/Charities Law in 2019 by U.S. News & World Report. She served on the Steering Committee of the Tax Exempt Organizations Section for the Boston Bar Association and on the Chapter 180 Working Group, and the Public Policy Committee of Massachusetts Nonprofit Network. She is a Councilmember, TEGE Exempt Organizations Council, and serves as co-chair and co-presenter to the MCLE Nonprofit Conference for 2018 – 2021. Elka is a 1988 cum laude graduate of Barnard College, a 1992 graduate of Columbia University School of Law, and received her LL.M. in Taxation from Boston University School of Law in 2005.	[email protected]	617.482.7211	https://kb-law.com/	https://kb-law.com/attorneys/sachs-elka.php	650.706
Gene Crick	Partner	Nelson Mullins Broad and Cassel	Law Firm	Gene handles income tax issues and transactional legal work with respect to the buying and selling of entities or assets for various business clients. His transaction and tax experience includes affordable housing, historic buildings, and commercial buildings qualifying for federal income tax credits. He also has experience setting up qualified opportunity funds and qualified opportunity zone businesses and tax planning and documentation for forward and reverse deferred Section 1031 exchanges. Gene primarily renders federal income tax advice for partnerships, limited liability companies, corporations, and tax–exempt entities in domestic and foreign transactions. He is also knowledgeable in many international tax matters. Due to his experience as a Certified Public Accountant and a tax accountant, he is frequently engaged to analyze and offer solutions to sophisticated income tax issues. In some cases, this results in submission of requests for private letter rulings from the IRS National Office. Gene also has experience representing clients in tax controversy matters before the IRS.	[email protected]	407.669.4274	https://www.nelsonmullins.com/	https://www.nelsonmullins.com/professionals/gene-crick#main	139.698				500	Charlie Cris	Governor of Florida	Independent	02/03/2010
Eric A. Stabler	Partner	Herrick, Feinstein LLP	Law Firm	Eric Stabler is a partner in the Corporate Department and co-chair of the Finance Group. He focuses his practice on commercial lending, asset-based finance, corporate finance, alternative finance, sports finance, art finance, real estate lending, debt restructuring and workouts, and general corporate transactions. Eric also has significant experience in single-bank, club and syndicated credit facilities, asset-based and cash flow financings, international and cross-border financings, senior and subordinated financings, mezzanine financings, subscription/capital call and management fee lines of credit, leveraged financings, acquisition finance, equipment finance, structured finance, letters of credit and other credit enhancements transactions, premium life settlement financings, intellectual property financings, and warehouse financings and repurchase transactions. Eric represents commercial and private banks, investment banks, finance companies, non-bank lenders, debt funds, private equity firms and hedge funds in a variety of financing transactions. Eric has advised on a broad range of transactions involving private credit, direct lending, alternative capital and structured equity. Eric also has experience advising financial institutions, creditors, and companies in connection with debt restructurings, loan workouts, forbearance and standstill arrangements, debtor and creditor rights and remedies, pre-judgment remedies, and Uniform Commercial Code sales and foreclosure proceedings. He also represents private and public companies and start-ups in their financing transactions and corporate matters including joint ventures, corporate governance and acquisitions. His experience covers a range of industries including sports, art, real estate, hospitality, media and communications, gaming, merchant cash advances, consumer finance, consumer products, retail and apparel, and life insurance.	[email protected]	(212) 592-5982	https://www.herrick.com/	https://www.herrick.com/eric-a-stabler/	8.335.897
Peter Lubershane	Associate	Klein Hornig LLP	Law Firm	Peter Lubershane focuses his practice on a wide range of affordable housing and community development issues. Peter regularly represents nonprofit and for-profit developers in complex transactions involving federal and state Low Income Housing Tax Credits and New Markets Tax Credits. Prior to joining Klein Hornig, Peter was a summer associate at Nolan Sheehan Patten LLP where he developed an understanding and appreciation for the unique, multi-tiered financing structures involved in affordable housing and community development projects. Before law school, Peter’s work for the JFK Library Foundation and for Congresswoman Niki Tsongas focused on revitalizing local communities in Massachusetts, including providing assistance with several redevelopment projects in Lowell, Lawrence, and Fitchburg. At BU Law, Peter worked in the Legislative Policy and Drafting Clinic, served as the Student Government President, and was awarded the Sylvia Beinecke Robinson Award for significant contributions to the life of the School of Law.	[email protected]	617.224.0619	https://www.kleinhornig.com/	https://www.kleinhornig.com/professional/peter-lubershane/	650.706
Robert Reid	Attorney At Law	Bryant Miller Olive P.A.	Law Firm	For the past 42 years, Bob Reid’s practice has been concentrated in financial transactions and tax planning. Since 1985, his concentration in tax-exempt and taxable financing has increased so that now he exclusively devotes his practice to this area. Mr. Reid joined Bryant Miller Olive in 1989. He routinely applies his tax background and experience in tax matters arising in financings involving multi-family housing, single family housing, public housing, hotels, convention and sports facilities, educational facilities and governmental projects. Mr. Reid has used his tax and project finance background to lead the firm in tax credit financings using new markets tax credits, historic preservation tax credits and low-income housing tax credits,and more recently in the area of Opportunity Zones. He also provides consulting and special counsel services to local governments on issues involving the creation and preservation of affordable and workforce housing, and the use of new market tax credits and Opportunity Zones as an economic development tool. He is the Chair of the firm’s Affordable Housing and New Markets Tax Credit practice areas. He is a frequent lecturer at continuing legal education programs, including the National Association of Bond Lawyers annual Bond Attorney Workshop and has been featured in publications such as National Real Estate Investor. Mr. Reid is rated “AV-Preeminent” by Martindale-Hubbell, and is licensed to practice in Tennessee and Florida. He is listed in the Municipal Bond Attorneys’ section of The Bond Buyer’s Municipal Marketplace and is a member of The Florida Bar and National Association of Bond Lawyers. Mr. Reid graduated from the University of Memphis School of Law in 1976 and received a Master of Laws in Taxation from the University of Florida College of Law in 1985.	[email protected]	850-222-8611	https://www.bmolaw.com/	https://www.bmolaw.com/lawyer/robert-c-reid	201.731				500	Joe Biden	President of the United States	Democrat	01/01/1970	1000	Barack Obama	President of the United States	Democrat	10-16-2008	1000	Barack Obama	President of the United States	Democrat	09-19-2008
Steven Mount	Partner	Squire Patton Boggs	Law Firm	Steven Mount focuses his practice on community development financings, including the Opportunity Zone program and tax credit programs using the New Markets Tax Credit, Historic Tax Credit and Energy Tax Credit. He also represents clients concerning partnership taxation and other real estate joint venture transactions, as well as issues concerning real estate investment trusts. He is a regular panelist at the Novogradac Opportunity Fund, New Markets Tax Credit and Historic Tax Credit Conference series, has authored BNA portfolios on the Rehabilitation Tax Credit, New Markets Tax Credit and on the taxation of real estate investment trusts (REITs), and is the author of several articles on Opportunity Funds, REITs and other issues.	[email protected]	+1 614 365 2727	https://www.squirepattonboggs.com/	https://www.squirepattonboggs.com/en/professionals/m/mount-steven-f	361.607				500	MOUNT, STEVEN F	Ohio House of Representatives District 68	Democrat	01/01/1970
Sanders Michael	Partner	Blank Rome LLP	Law Firm	Michael Sanders is the lead partner of the firm’s Washington, D.C., office tax group. He focuses his practice in the area of taxation, offering particular knowledge in matters affecting partnerships, limited liability companies, S-corporations, real estate, tax controversy, opportunity zone funds, and estate planning, including trusts and estates. He also has a large practice in the area of exempt organizations involving healthcare and low-income housing, associations and joint ventures between for-profits and nonprofits, as well as structuring New Markets Tax Credit (“NMTC”) and Historic Tax Credit (“HTC”) transactions. He regularly serves as an expert witness in complex litigation. Michael is the author of Joint Ventures Involving Tax-Exempt Organizations (4th Ed., 2013; 2016 Supplement) published by John Wiley & Sons, Inc. The book was recently cited by the majority opinion in the widely covered U.S. Supreme Court decision in Burwell v. Hobby Lobby Stores, Inc. He is also an adjunct professor at George Washington University Law Center and Georgetown University Law School teaching Income Taxation of Partnerships and Subchapter S Corporations and Tax Treatment of Charities and Other Non-Profit Organizations, and Joint Ventures Involving Tax Exempt Organizations (including healthcare, universities, LIHTC, new markets, HTC, and conservation organizations, respectively). Michael is a frequent speaker on the Opportunity Zone Fund legislation, part of the 2017 Tax Cut and Jobs Act. He advises funds, investors, and real estate companies on the program requirements and provides up-to-date guidance. Michael has been recognized by Chambers USA as a leading tax attorney, with clients noting that “he stands out for his persistence, accessibility, seasoned judgment and reasonableness, coupled with his creativity in finding solutions” and that he is “well connected in the industry, very experienced and bright.” In 2007, he was selected from a field of the nation’s leading lawyers and judges as a finalist for the Lawdragon 500 based upon his current impact on the biggest issues and deals in the law. Prior to Blank Rome, Michael served as an attorney-adviser to the assistant secretary of tax policy at the Office of Tax Legislative Counsel and as a trial attorney at the U.S. Department of Justice (Attorney General’s Honors Program). In 2016, Michael was honored by The George Washington University Law School for his 40 years of teaching at the law school.	[email protected]	+1.202.772.5808	https://www.blankrome.com/	https://www.blankrome.com/people/michael-i-sanders	1.567.258
Paul Jones	Partner and Chair of Tax Services	Jones Pyatt Law, LLC	Law Firm	Paul Jones established the firm in 2015. Paul focuses his practice on real estate tax appeals, exemptions and incentives in Indiana, Ohio and Michigan. He primarily represents developers and owners of commercial real estate in the Midwest. He has a strong track record of proven results in litigation and in obtaining favorable results for clients in settlement. In Indiana, Paul represents clients before county assessors, county property tax assessment boards of appeal (PTABOAs), the Indiana Board of Tax Review, the Indiana Tax Court, and the Indiana Supreme Court. In Ohio, Paul represents clients before county auditors, county boards of revision (BORs), the Ohio Board of Tax Appeals, and the Ohio appellate courts, including the Ohio Supreme Court. In Michigan, Paul handles appeals before the Michigan Tax Tribunal. As part of his tax credits and incentives practice, over the course of his career, Paul has served as lead counsel in more than $250M in New Markets Tax Credits (NMTC) transactions. He has also represented clients in connection with Low-Income Housing Tax Credit (LIHTC) transactions, various Indiana state tax credits, multi-family housing bond financing, and other state and federal tax credit and incentive transactions. Paul also advises clients in connection with Opportunity Zone (OZ) financing and co-founded a consulting firm focused on OZ financing known as O-Zone Reinvestment Advisors (OZRA). Paul is also a licensed Indiana Real Estate Broker. Paul received his Bachelor of Science in public affairs, with distinction, from Indiana University, Bloomington in 1998. He earned his Doctor of Jurisprudence in 2001 from Indiana University Robert H. McKinney School of Law, graduating magna cum laude. While in law school, he was an Associate Editor of the Indiana Law Review and a Program on Law and State Government Fellow. Paul received his Bachelor of Science in public affairs, with distinction, from Indiana University, Bloomington in 1998. He earned his Doctor of Jurisprudence in 2001 from Indiana University Robert H. McKinney School of Law, graduating magna cum laude. While in law school, he was an Associate Editor of the Indiana Law Review and a Program on Law and State Government Fellow. Paul is admitted to practice law in Indiana, Ohio, and Michigan	[email protected]	317-223-5441	https://jonespyattlaw.com/	https://jonespyattlaw.com/jones-pyatt-law-team/paul-m-jones-jr-2/	65.406
Darvel Desroches	Managing Partner	Ikenga Development Group, LLC	Construction Firm	Darvel Desroches is a hands-on corporate attorney and business professional recognized for high-caliber client service, unparalleled banking, corporate finance, and real estate development expertise. He is an entrepreneurial business professional with proven business judgment and demonstrable ability to master clients’ business operations and strategy and quickly become an indispensable member of their management team. Mr. Desroches has worked with clients ranging from Fortune 100 banking institutions to clients engaged in renewable energy, private equity, real estate development and financing, sports apparel, and technology wherein he has served as external counsel, operations manager and managing partner. His objective is to expand the breadth of his legal and business expertise by engaging with like-minded professionals and executives. Specialties: Corporate Governance, Banking & Financial Services, Mergers & Acquisitions, Corporate Finance, Municipal Finance, Real Estate Development, New Markets Tax Credits, non-profit and religious organizations formation and advisory.	[email protected]		http://www.ikengadevelopmentgroup.com/	https://www.linkedin.com/in/darvel-desroches-5b28993/	2.665.039
Hal Coffey	Member	Clark Hill PLC	Law Firm	Hal D. Coffey assists parties seeking to acquire, develop, maintain and sell commercial property. Such commercial properties include affordable housing developments, apartment buildings, hotels, shopping centers, parking garages and a combination of such. Hal’s clients include developers, franchisees, hotel operators, commercial property managers, brokers, affordable housing organizations, non-profit corporations, community development companies and individuals. As a member of Clark Hill’s Real Estate group he concentrates his practice in all aspects of commercial real estate, including acquisition, disposition, leasing, financing, property taxes, land use and zoning. Hal provides legal guidance in many services areas such as: All aspects of affordable housing development including HUD and housing financing agency regulations and advice on tax credits (Low Income Housing, New Markets, Historic Rehab, etc.) Property tax assessment appeals, exemptions and abatements Due diligence on the front end of an acquisition Review and analysis of title insurance issues Mechanics lien prevention and adjudication Defending/Prosecuting tenant, boundary, injunction, eminent domain and title claim issues Corporate organization, reorganization, disposition and acquisition Review and analyze current leases, SNDAs, parking easements and other use agreements Hal is legally immersed in all aspects of commercial transactions, notably reciprocal easements, leasing, title and land use, and transfer taxes. He has had extensive experience representing clients from large multi-state supermarkets to national affordable housing developers to local apartment management companies. Hal is consistently engaged in the real estate community, presenting at Continuing Legal Education seminars (CLEs), partaking in panel discussions, and giving lectures on property tax assessments issues, title insurance and claims.	[email protected]	+1 412.394.2366	https://www.clarkhill.com/	https://www.clarkhill.com/people/hal-d-coffey/	620.376
Dominic De Simone	Co-Chair of the Finance Department	Ballard Spahr LLP	Law Firm	Dominic J. De Simone is the Co-Chair of Ballard Spahr’s national Finance Department, Co-Leader of the firm’s Real Estate Private Credit and High-Yield Team, and Leader of the Commercial Loan Servicing, and Distressed Real Estate Teams. He practices general real estate law, with a focus on real estate finance, transaction structuring and restructuring, and distressed real estate matters on behalf of lenders, special servicers, investors, and borrowers. Dominic also has extensive experience representing real estate purchasers and sellers, developers, landlords and tenants, and court-appointed receivers. Dominic is particularly known for his work with balance-sheet and CMBS loan originations, construction loan transactions, intercreditor matters, loan and investment structuring and restructurings, and workout and enforcement matters, all involving such varied project types as retail, office, industrial, multifamily, student housing, hotel, residential and commercial condominiums including broken condominiums, single-family tract development, assisted-living facilities, gaming, and mixed-use developments. He has advised on a wide variety of single- and multi-lender financing structures, including acquisition, construction, revolving, leasehold mortgage, CMBS, and mezzanine loan transactions; subscription facilities; A/B loan splits; loan participations; note financings; New Markets Tax Credit transactions; sale-leaseback transactions; and bond financing transactions. Dominic also has extensive experience in property and loan acquisitions and sales, development transactions, REO transactions, receivership matters and sales, as well as retail, office, and warehouse leasing transactions on behalf of both landlords and tenants, including retail tenant representation. His experience also includes build-to-suit, retail condominium, REIT-related, and military housing transactions. Before joining the firm, Dominic was a Relationship Manager in the Real Estate Banking Division of PNC Bank, where he was responsible for the origination, underwriting, closing, restructuring, and administration of various commercial real estate financing transactions.	[email protected]	215.864.8704, 646.346.8043	https://www.ballardspahr.com	https://www.ballardspahr.com/people/attorneys/d/de-simone-dominic	1.567.258				1.000	Ballard Spahr LLP			01/01/1970	1000	Mary Gay Scanlon	U.S. House Pennsylvania District 5	Democrat	04-20-2022	1000	Ballard Spahr LLP			01-15-2022
Jarrod Sharp	Partner	Thompson Coburn LLP	Law Firm	Jarrod is the chair of Thompson Coburn’s Tax Credits practice. With over 20 years of experience representing lenders, community development entities and investors in connection with a broad range of tax credit, real estate, commercial finance and specialty lending projects, Jarrod routinely works on economic and community development projects that utilize one or more state and federal tax credits and other incentives like real property tax abatement to finance the construction and/or rehabilitation of real property. From start to finish, Jarrod manages these highly sophisticated projects, which require a significant amount of time and specific legal experience, as well as close collaboration among real estate developers, lenders, investors and governmental bodies. In his robust commercial finance practice, Jarrod works closely with transaction parties to document and close investments used for working capital, recapitalizations and debt refinancings. Jarrod has unique experience representing community development lenders who utilize the new markets tax credit program to make debt investments in operating businesses in low-income communities. These transactions are often made to companies on below-market and subordinate terms, and, as such, Jarrod has extensive experience representing subordinate and mezzanine lenders in connection with complex intercreditor issues. Jarrod also represents syndicators and lenders who make warehouse loans to fund syndications of various state and federal tax credits. Jarrod is proud of his leadership in the tax credit arena and honored to work on projects across the U.S. that spur impactful economic and community development. He enjoys the collaborative nature of these transactions and the opportunity to serve as a connection point for banks, investors, developers and government authorities. Jarrod also closely tracks new areas of tax-advantaged investment, such as Qualified Opportunity Zones created by the 2017 tax law, and can work with either investors or developers to explore whether a Qualified Opportunity Fund may be a good fit for a project or investment.	[email protected]	314 552 6516	https://www.thompsoncoburn.com/	https://www.thompsoncoburn.com/people/jarrod-sharp	286.578
Wes Young	Senior Manager	Baker Tilly US	Accounting Firm	As part of the Baker Tilly Real Estate Advisory practice group, I work with a team of specialists to broker and syndicate federal and state tax credits, and close New Markets Tax Credit investment transactions.	[email protected]		https://www.bakertilly.com/	https://www.linkedin.com/in/wes-young-2bbb0664/	2.665.039
Alexandra Chu	Vice President	Santander Corporate & Investment Banking	Financial Services	Banker with tax equity finance focus. Product specialties include renewable energy, New Markets Tax Credits, and Low Income Housing Tax Credits. Broad experience with client base including international developers, corporates, banks, insurance companies, and family offices. Keen interest in current market developments and their commercial drivers.	[email protected]		https://www.santandercib.com/	https://www.linkedin.com/in/alexandra-chu-96765852/	19.571.216
Michael Muzzy	Partner	Lubin Olson & Niewiadomski LLP	Law Firm	Represent, advise and negotiate transactions and agreements on behalf of real estate investors, developers, and lending institutions for all aspects of real estate acquisition, disposition, development, financing and reorganization transactions. Negotiate joint venture agreements for sophisticated real estate and business transactions. Represent real estate owners and operators in tax credit incentive transactions and in the creation of conservation easements and other transactions to rehabilitate or preserve historic properties or open space.	[email protected]		https://lubinolson.com/	https://www.linkedin.com/in/mikemuzzy/	38.965.193
Iran Hopkins	Partner	Akerman LLP	Law Firm	Irán Hopkins is a partner in Akerman LLP’s Real Estate Practice Group, where she focuses on complex transactions, structuring tax efficient ownership and operations, and regulatory compliance for clients across a range of industries, including real estate private equity, healthcare leasing, hospitality, professional sports, public-private partnerships, IP licensing and franchising, storage for hire, digital records management, commercial agriculture, and climate controlled facilities and services. Irán began her career in International Corporate Tax at KPMG and has substantial experience advising upon renewable energy incentives and business tax credits, California energy efficiency standards and financing programs, qualified opportunity zones, new markets tax credit structures, and Section 280E. Irán regularly advises clients on business succession planning, estate, gift, and trust tax planning and compliance, trust transactions, and California property tax. Ranked by Chambers USA and The National Law Journal as a go-to resource in California and throughout the United States for the cannabis industry, Irán advises clients on California cannabis regulatory compliance. She serves on Akerman’s national cannabis team, working with landlords, tenants, lenders, operators, investors, and other stakeholders in the cannabis industry, advising on cannabis land use permits, business licensing and operations, getting products to market, and regulatory compliance on a state and local level. She has been ranked by Chambers USA for Cannabis Law Nationwide between 2019-2022, which notes her as “brilliant; she knows the regulations and is very talented at corporate formation and tax implications.” She was also recognized as a “Trailblazer in Cannabis Law” by The National Law Journal (2018-2019). Irán serves as a Commissioner on the Commission on Disability for the City of Los Angeles, appointed by Los Angeles Mayor Karen Bass to a term ending June 30, 2028. Irán is also a long-time member of the Junior League of Los Angeles, serving as Co-Chair of the JLLA Endowment Committee for a three-year term ending May 31, 2025. Irán grew up living and traveling throughout México, Costa Rica, Guatemala, Honduras, and California and is a native Spanish speaker.	[email protected]	+1 213 533 5909	https://www.akerman.com/en/	https://www.akerman.com/en/people/iran-hopkins.html	19.571.216
Shayla D. Kendricks	Associate, Real Estate and Commercial Finance	Frost Brown Todd	Law Firm	Shayla is an Associate in the Real Estate and Commercial Finance practice groups. She focuses her practice on the purchase, sale, development, financing, leasing, and management of commercial and residential real estate properties, including raw land. Shayla also represents borrowers and lenders in New Markets Tax Credits transactions through which borrowers construct or rehabilitate facilities which will contribute to the economic development of low-income communities. Shayla works with a range of clients including publicly traded conglomerates, nonprofits, and closely held businesses. Shayla is the Attorney Chair of the firm’s Inclusion Network for Black team members and she serves as a Director of the Hearing Speech + Deaf Center. While in law school, Shayla served on the Student Bar Association as a Senator for Faculty Appointments and as the inaugural Chief of Staff. She also served as Professional Development Chair of the Moritz Black Law Students Association and was an active General Body Member. Shayla spent her last semester of law school studying abroad in Madrid, Spain at Comillas Pontifical University in their Master of International and European Business Law program. Before pursuing her J.D., Shayla received her MBA, concentrated in Ethics and Governance. She spent a year serving in AmeriCorps VISTA and has worked in various roles in budget planning and nonprofit governance. Shayla is from Dayton, OH, a proud stutterer, and a dog mom.	[email protected]	513.651.6765	https://frostbrowntodd.com/	https://frostbrowntodd.com/people/shayla-kendricks/	309.513
Jordan Jean	Associate	Venable LLP	Law Firm	Jordan Jean counsels clients on the complexities of corporate law transactions. Jordan’s practice focuses on a broad range of corporate matters, including mergers and acquisitions (M&A), fund formation, commercial contracts, REITs, and general business transactions. In addition, he advises start-ups and emerging growth and later-stage companies in a variety of industries. Jordan also regularly represents community development entities and other parties in connection with Federal New Markets Tax Credit (NMTC) financing transactions and advises fund sponsors, investors, and other market participants on the organization, negotiation, structuring, and operations of investment funds, as well as ongoing compliance matters. Jordan brings a background in policy and politics to his practice. As a Venable summer associate, he conducted research for corporate, regulatory, immigration, and commercial litigation matters. In law school, Jordan served in the Vaccine Injury Litigation Clinic and Prisoner & Reentry Clinic, where he gained experience researching and drafting memoranda and interviewing and counseling clients. Before law school, Jordan worked as an intern in the U.S. Congress.	[email protected]	+1 410.244.7555	https://www.venable.com/	https://www.venable.com/professionals/j/jean-jordan	678.972
John Bunz	Shareholder	Ahlers & Cooney, P.C.	Law Firm	John practices in the area of public finance and also works on finance matters within the Higher Education practice group. He has experience serving as bond counsel, underwriter’s counsel, bank counsel and borrower’s counsel in various revenue bond financings, including those related to higher education, public power, skilled nursing facilities, assisted living centers, and governmental and 501c(3) hospitals. John also has experience with new markets tax credit transactions. John has been involved with facilities financings encompassing a wide variety of financing techniques and structures. Higher Education facilities financed include every type of capital improvement seen on college campuses, including dormitories, stadiums, research facilities and academic buildings. John also has broad experience with student loan revenue bond financing programs, and is bond counsel to many of the Iowa community colleges with respect to the Iowa New Jobs Training Program. Prior to joining the firm’s Public Finance department, he practiced in-house with the Principal Financial Group, as a staff attorney with The Marley Company in Kansas City, and as an associate with the law firm of Shugart, Thompson and Kilroy (k/n/a Posinelli) in Overland Park, Kansas. After law school, he served as law clerk to Justice K. David Harris of the Iowa Supreme Court. John chairs the firm’s Business Entities Practice Group, and is a past member of the firm’s Management Committee.	[email protected]	Tel/Direct:515-246-0336, Tel/Main:515-243-7611	https://www.ahlerslaw.com/	https://www.ahlerslaw.com/attorneys/john-h-bunz	3.207.004
Joshua Lonon	Attorney/Member	Wyche, P.A.	Law Firm	Josh Lonon leads the Wyche, P.A. Commercial Real Estate Practice Group as chair, its Economic Development and Tax Incentives Group as co-chair, and the firm’s Spartanburg, South Carolina office. He regularly serves as lead counsel for national and regional companies, both public and private, local and statewide developers, and higher education institutions and other non-profits, in the acquisition, development, financing, sale, and leasing of commercial properties. Such properties are often industrial and manufacturing facilities and complexes and large multi-family, office, retail, and mixed used developments. Josh also advises clients on, and regularly negotiates with and appears before municipal bodies to obtain, economic development tax incentives. These include fee-in-lieu of taxes arrangements, infrastructure tax credits, multi-county industrial and business park inclusions, tax abatements and rehabilitation tax credits for renovation of abandoned textile and historic properties. He also has experience with title insurance companies both as outside and inside counsel, giving him keen insight into solving complex title and title insurance issues. Josh has served as Chair of the South Carolina Bar Real Estate Practices Section and as editor of the 2d edition of the South Carolina Commercial Real Estate Handbook. He is a former executive board member of the Upstate, South Carolina chapter of the Urban Land Institute and has chaired and held other leadership positions on several local government boards non-profits. He is a graduate of the South Carolina Bar Leadership Academy, Leadership Spartanburg, is a Regional Fellow of the Spartanburg Regional Healthcare System and has been included in the Pro Bono Honor Roll by the South Carolina Supreme Court for multiple years. Josh is recognized by Chambers USA, Super Lawyers, Best Lawyers, SC Biz Magazine’s Real Estate Power List and Greenville Business Magazine’s Legal Elite of the Upstate, and is a recipient of the South Carolina Lawyers Weekly Leadership in Law Award.	[email protected]	864-242-8248	https://wyche.com/	https://wyche.com/what/attorneys/josh-lonon/	5.373.555
Gary Kravitz	Partner	Maddin, Hauser, Roth & Heller, PC	Law Firm	Real Estate Represent developers, corporations, and investors with real estate acquisitions and dispositions of industrial, office, retail and multifamily projects. Conduct due diligence reviews of title, survey, environmental and related issues on various real estate projects. Negotiate leases on behalf of landlords and tenants for retail, office and warehouse properties. I have successfully concluded hundreds of lease negotiations. Represent landlords and tenants in lease disputes. Represent developers on land use and zoning matters in front of municipalities. Represented Walmart and Home Depot on several acquisition and lease transactions in several Mid-West states. Negotiated all transactional documents related to those projects and coordinated all due diligence activities. Served as temporary in-house counsel at Walmart. Corporate Draft corporate documents pertaining to the formation of corporations and limited liability companies. Advise clients on business operations and shareholder disputes. Draft various corporate documents, including employment agreements, buy-sell agreements and other business-related materials such as service contracts. Finance Represented the City of Detroit and traditional lenders with property acquisition and business loans, loan workouts, and foreclosure proceedings. Represented the Michigan Magnet Fund on New Markets Tax Credit transactions. Specialties: Real Estate, Corporate and Tax Attorney with over 20 years of experience in leasing and real estate acquisitions and dispositions.	[email protected]	(248) 351-7005	https://maddinhauser.com/	https://www.linkedin.com/in/gary-kravitz-4168393/	75.431
Carolyn Glynn	Corporate Associate	Nixon Peabody LLP	Law Firm	Highly focused and conscientious corporate attorney with experience in M&A, Private Equity, Financing, and New Markets Tax Credit Transactions. Serviced clients ranging from Fortune 500 companies to start-ups across an array of sectors, including: Technology, Banking, Consumer, Health Care, and Insurance.	[email protected]	617.345.1067	https://www.nixonpeabody.com/	https://www.nixonpeabody.com/people/da-cunha-glynn-carolyn	650.706
Ted Niemann	Partner	Schmiedeskamp Robertson Neu & Mitchell LLP	Law Firm	Ted M. Niemann practices primarily real estate, commercial, banking, corporate, estate planning and administration, agriculture, and debt collection law. Among other clients, he represents a family-owned chain of grocery stores and other retail businesses located in four states and having over 100 locations, several regional banks, and a publicly-held wheel and tire manufacturer. Also, he represented for many years a livestock feed and nutrition manufacturer, as well as a lender and borrowers in “New Markets Tax Credit Program” transactions, a client in its purchase of ten grocery stores and a client as a borrower regarding a $99 million dollar asset-based loan.	[email protected]	217-223-3030	https://www.srnm.com/	https://www.srnm.com/people/ted-niemann	38.942				500	LANNERD, AMY C	Illinois 4th District Appellate Court	Non-partisan	01/01/1970	500	Darin LaHood	U.S. House Illinois District 18	Republican	12-11-2017	1000	Darin LaHood	U.S. House Illinois District 18	Republican	06-10-2016
Sydney England	Assistant Vice President, Community Solutions Team	Locus	Financial Services	’m currently an AVP on the Local Impact Strategy consulting team. At LOCUS, I primarily work with foundation boards and staff to develop local or place-based impact investing programs, funds, and strategies. I also support foundations looking to deploy capital by performing due diligence and presenting findings to decision-making bodies. On occasion, I work with other mission-driven investors and capital providers to design new collaborative investment approaches – like Invest Appalachia. I joined the LOCUS team in 2017 after working for several years at the Jessie Ball duPont Fund. While there, I oversaw an emerging place-based impact investing portfolio. I also formed relationships with community development financial institutions and oversaw the social impact reporting for a large commercial New Markets Tax Credit project. My work at the Fund also included affordable housing research and small grants program administration. Prior to that, I worked in communities across Arkansas and Virginia to mobilize grassroots coalitions aimed at civic participation. My migration from coalitions to philanthropy to place-based capital systems is a reflection of her evolving understanding of what it takes to advance a more equitable, just society. I graduated summa cum laude with a BA from a small liberal arts college in southwest Virginia.	[email protected]		https://locusimpact.org/	https://www.linkedin.com/in/sydney-england-8b052478/	12.520
Angie Nizio	Commercial Real Estate Attorney	Ginsberg Jacobs LLC	Law Firm	Angie’s practice focuses on commercial real estate and related corporate and finance work. She represents developers, financial institutions, and investors in the acquisition, disposition, leasing, and financing of commercial real estate properties. She also counsels clients on New Markets Tax Credit financing for the revitalization of distressed communities across the country. Angie is a double Illini having attended the University of Illinois for both her undergraduate education and law school. Prior to joining Ginsberg Jacobs, Angie served as Assistant General Counsel for the Chicago Board of Education.	[email protected]	312.660.9696	https://ginsbergjacobs.com/	https://ginsbergjacobs.com/attorneys/angelica-nizio/	2.665.039
Sean White	Partner	Cline Williams Wright Johnson & Oldfather L.L.P.	Law Firm	Sean’s practice includes several specialized areas of focus. He counsels clients on wealth transfer and estate design planning, including wills, trusts, fiduciary administration, inter-generational planning, asset protection planning, family charitable foundations, Gift, Estate, and Generation Skipping Transfer Tax planning, and related matters. He has a particular emphasis and experience with high-net-worth individuals and families and the unique tax and non-tax objectives, circumstances, and considerations for such clients. He also assists clients as outside corporate counsel, in addition to a wide range of business transactions, including business and entity structuring, mergers and acquisitions, relationship planning between equity holders, and business transition and succession planning. Moreover, Sean represents many non-profit and other tax-exempt organizations on matters such as initial formation, acquisition and maintenance of tax-exempt status with the IRS, charitable gift planning and vehicles, compensation planning, policy development, and other compliance matters. He also represents clients on all aspects of state and federal income tax planning, and state sales and use tax planning. This practice includes the representation of a variety of parties to Federal and State of Nebraska New Markets Tax Credit transactions.	[email protected]		https://www.clinewilliams.com/	https://www.clinewilliams.com/attorneys/sean-d-white.html	1.978.379
Nicholas Sposato	Senior Tax Associate	CohnReznick LLP	Accounting Firm	-Preparation of numerous tax returns with a focus on partnerships and experience with corporations, exempt organizations, and individuals -Experience with Low Income Housing Tax Credit and New Markets Tax Credit among other credits -Correspondence with the Internal Revenue Service and other state revenue services regarding client notices	[email protected]		https://www.cohnreznick.com/	https://www.linkedin.com/in/nicholas-sposato/?trk=public_profile_browsemap	8.335.897
Peter Skei	Vice President / Partner	Specht Properties, Inc	Real Estate Firm	Commercial Real Estate Executive – Institutional Capital Joint Ventures – Investment Analysis & Underwriting – Due Diligence (Environmental, Zoning, Geotechnical, Wetlands, A/E, Feasibility, Land Use, etc.) – Projects with Multiple Stakeholders – Industrial and Office Development / Adaptive Reuse – Argus Analysis – Dispositions – Acquisitions – 3rd Party Consulting on Asset/Portfolio Management – New Markets Tax Credit program – Formerly Project Manager – Formerly Assistant Project Manager – Formerly New Markets Tax Credit Intern	[email protected]		https://spechtprop.com/	https://www.linkedin.com/in/peterskei/	4.233.358
David Nahas	President	Veloce Partners Inc.	Real Estate Firm	David Nahas, President of Veloce Partners, brings a 25-year background in multifamily housing development, affordable housing finance, and tax credit investment. In addition to providing a broad range of consulting services, Veloce Partners has developed and owns numerous multifamily apartment communities in the Los Angeles market area, including developments for family, senior, and special needs residents. Prior to founding Veloce in 2002, David was Vice President – Investment Banking for U.S. Bancorp Piper Jaffray, with responsibility for structuring tax-exempt bond financing transactions on behalf of for-profit and non-profit developers. David previously served as Acquisitions Director for Edison Capital, where he negotiated historic and low income housing tax credit investments throughout the country. As Chief Lending Officer for SAMCO, an affordable housing lending consortium, David underwrote and funded permanent loans for affordable developments throughout California. Prior to joining SAMCO, David participated in the oversight of CoastFed Properties, Coast Federal Bank’s real estate development subsidiary and was a Vice President of Deseret Pacific Mortgage with responsibility for loan origination, asset management, and REO. He earned an MBA from the University of Southern California and is a Real Estate Broker and General Building Contractor.	[email protected]		https://velocepartners.com/	https://www.linkedin.com/in/david-nahas-2216502a/	93.896				500	BOCANEGRA, RAUL	California State Assembly, District 39	Democrat	06/08/2015	500	BOCANEGRA, RAUL	California State Assembly, District 39	Democrat	12-02-2011	500	ANGELIDES, PHIL	Governor of California	Democrat	06-29-2005
Paul Marcus	Principal	Marcus Reinvestment Strategies, LLC	Financial Services	Paul Marcus has worked in for-profit and non-profit settings for over 20 years. His experience in both developing housing for rent and for sale housing as well as providing financing for real estate development provides perspective from both the borrower and lender perspective. He understands his clients needs and helps them navigate the world of tight credit. Paul was formerlyVice President for Community Development Finance at Citizens Bank. His role there included managing real estate development transactions in Pennsylvania, Delaware, and South Jersey.	[email protected]		https://www.marcusreinvest.com/	https://www.marcusreinvest.com/about-us/	6.901				500	Fair Fight PAC			01/01/1970	500	Mark Kelly	U.S. Senate Arizona	Democrat	02-18-2020
Eloisa Klementich	President & Chief Executive Officer	Invest Atlanta	Economic Development Authority	Uniquely positioned the Agency to lead and leverage economic and community development programs in support of a new city strategy based on economic mobility principals. Inter-braided programs in unique ways allowing for innovative solutions to years of disinvestment within low to moderate income neighborhoods. Direct staff’s effort to accelerate job and economic growth in the City of Atlanta through programs focused on placed based strategies, business and community development. Specific areas of focus include: business creation, business attraction, business retention, business expansion, real estate development, housing programs, small business lending and corridor redevelopment. Lead the Agency’s integration with City’s Workforce Development agency including the strategy, partnerships. • Overseen the creation and retention of 34,000 jobs generating over $3.5b dollars in direct and leveraged investment, generating $155m of new city revenue and attracting over 145 new companies to the City. • Manage a $11m annual budget, producing a favorable net income variance while strategically directing 50+ employees. • Oversee the implementation of Tax Allocation District, New Markets Tax Credit, Multifamily Development and Homeownership efforts. These efforts have resulted in 158 projects, 361 new full-time jobs and $3.6b in total investment resulting in $3.1m in new local taxes. • Doubled loan funds and number of loans for the small business revolving loan fund, which supported 76 closed/approved loans for an investment of $16.7m. Increased efficiencies in the small business loan program and review process. • Created a business incentive evaluation procedure and analytical tool (including ROI and City tax recovery year/amount) when incentive packages are offered. Using the tool, we purposed over $50 million is incentives. • Work extensively with several financing tools: bonds, New Market Tax Credits grants and loans.	[email protected]		https://www.investatlanta.com/	https://www.linkedin.com/in/dr-eloisa-klementich/	499.127
Matthew Pugh	Manager	Baker Tilly US	Accounting Firm	Acting as an industry leader in our field, the New Markets Tax Credit consulting team works closely with owners, developers, community leaders, lenders, investors, and Community Development Entities (CDEs) to optimize a project’s approach to capital while ensuring compliance, mitigating risk, and maintaining transparency for key stakeholders. We work closely with new and experienced NMTC borrowers to determine project eligibility, solicit interest from CDEs, structure and assist in closing the transaction, perform post-closing servicing and monitor compliance, while providing ongoing advisory services for future planning.	[email protected]		https://www.bakertilly.com/	https://www.linkedin.com/in/matthewjpugh/	2.665.039
Jonathan Stone	Analyst	Baker Tilly US	Accounting Firm	Acting as an industry leader in our field, the New Markets Tax Credit consulting team works closely with owners, developers, community leaders, lenders, investors, and Community Development Entities (CDEs) to optimize a project’s approach to capital while ensuring compliance, mitigating risk, and maintaining transparency for key stakeholders. We work closely with new and experienced borrowers to determine project eligibility, structure the transaction, perform post-closing servicing, and monitor compliance while providing ongoing advisory services for future planning.	[email protected]		https://www.bakertilly.com/	https://www.linkedin.com/in/jonathan-stone/	2.665.039
Alex Jones	President	UB Community Development, A Community Development Partner of United Bank	Financial Services	Alex Jones, Senior Managing Director and President of UB Community Development and Senior Vice President with United Bank has overseen the placement of more than $150MM in Federal New Market Tax Credits in projects across Alabama, Florida and Mississippi. He is a graduate of the Alabama School of Mathematics and Science, Vanderbilt University and Auburn University. Prior to entering banking, he served on active duty in the US Navy and continues to serve in the Navy Reserve with the rank of Commander.	[email protected]		https://ubcommunitydevelopment.com/	https://ubcommunitydevelopment.com/our-team/alex-jones/	5.108.468
Laurel Tinsley	Managing Director of Strategic Financing Services group	Cherry Bekaert	Accounting Firm	I am the Managing Director of the Strategic Financing Services team at Cherry Bekaert. In this role, I lead a talented group of practitioners that specialize in various aspects of tax credit finance, compliance and application and grant writing. I also work closely with our clients on strategic consulting, financing and planning to help build capacity and diversify revenue streams. I help clients think through the steps necessary to bring ideas into reality, building the framework for successful implementation and management. I am also an Adjunct Professor at Washington University School of Law. I have taught “Introduction to Tax Credits and Development Incentives” since 2008. I am the recipient of The St. Louis Business Journal’s 40 Under 40 Award (2013). I was proud to serve as the President and one of the founding board members of the I. Jerome and Rosemary Flance Early Childhood Education Center at Murphy Park (2012-2021). The Center was built using NMTC financing and serves children from 6 weeks to five years old. The Center opened in June 2014.	[email protected]	864.233.3981	https://www.cbh.com/	https://www.linkedin.com/in/laurel-tinsley-227bb97/	476.587
Cip Onia	Commercial Real Estate Credit Officer	Fifth Third Bank	Financial Services	Experienced in banking and financial services experience, including Centralized Commercial Credit Underwriting & Portfolio Management, Commercial & Real Estate Credit Underwriting, New Markets Tax Credit & Low Income Housing Tax Credit Lending, Credit Risk Review	[email protected]		http://www.53.com/	https://www.linkedin.com/in/cip-onia-320003b/	11
Scott Fireison	Partner – Co-Chair of Affordable Housing and Community Development Practice Group	Troutman Pepper	Law Firm	Scott represents public and private, for-profit, and nonprofit organizations in connection with their real estate purchase, sale, development, financing, investment, and operational activities for multifamily and other complex projects. He is particularly adept at managing clients’ compliance with the multitude of affordable housing programs, including federal, state and local grants, mortgage insurance, interest subsidy, project and tenant-based rental subsidies, tax-exempt bonds, and low income housing tax credits. He has negotiated and closed the terms of sale, investment, and financing for residential and commercial projects, and the agreements for development and management for multifamily housing throughout the U.S. Scott also assists lenders in their review and consideration of project-specific compliance and regulatory matters concerning federal affordable housing programs. Before joining the firm, Scott practiced as a certified public accountant in the national multifamily housing practice of a large accounting firm, where he assisted in the preparation of SEC filings for the syndication of low income housing tax credits and in the development of procedures for the review of HUD regulated housing projects. As co-chair of the firm’s Affordable Housing + Community Development Practice Group, Scott has published several articles on HUD-assisted housing, nonprofit organizations, and related tax matters. He is a member of the board of directors of the National Leased Housing Association (NLHA), and lectures at seminars on federal housing programs and public finance. Scott previously served in the United States Marine Corps and Marine Corps Reserve.	[email protected]	202.220.1572	https://www.troutman.com/	https://www.troutman.com/professionals/scott-e-fireison.html	499				500	PAUL KRIZEK CAMPAIGN CMTE	Virginia House of Delegates District 16	Democrat	03/10/2022	1000	PAUL KRIZEK CAMPAIGN CMTE	Virginia House of Delegates District 44	Democrat	03-22-2019	500	PAUL KRIZEK CAMPAIGN CMTE	Virginia House of Delegates, District 44	Democrat	12-10-2017
Peg Misencik	Underwriting Team Lead, Non-Owner Occupied Real Estate/Key Private Bank	KeyBank	Financial Services	Specialties: Community Development Lending, Low Income Housing Tax Credit Financing, New Markets Tax Credit Financing, Historic Tax Credit Financing, Real Estate Construction and Permanent Lending	[email protected]		https://www.key.com/personal/index.html	https://www.linkedin.com/in/peg-misencik-5b4b5532/	361
Pete Bernaciak	Vice President Structured Finance	Community Reinvestment Fund, USA	Financial Services	35 years of experience in Banking, Community Development and finance, and Business Consulting including: auditing, credit review, regulatory compliance, commercial and real estate lending, bond financing, New Market Tax Credit transactions, structured fund financing, credit administration and approval, contract negotiations, tax credits, TIF, mezzanine finance, asset sales, foreclosures and workouts. Experience allows for creative financial solutions and structuring. Collaborative work with attorneys, accountants, bankers and clients provides for the best solutions. Specialties: Structured finance for bonds, tax credits and third party financing funds, financial and systems analysis, problem solving, transaction and contract negotiations, construction project management, organizational and transaction documentation structuring, review and closing.	[email protected]		https://crfusa.com/	https://www.linkedin.com/in/pete-bernaciak-28276044/	425
Josh Weingarten	Director, Capital Markets	Triangle Equities Development Company	Real Estate Firm	osh Weingarten is an experienced real estate professional primarily focused on retail / office investment and development with a successful track record of acquisitions, financial modeling, debt and equity restructuring, buy side due diligence, deal sourcing, retail leasing and complex deal negotiations. Responsibilities at Triangle Equities Development Co: -Structured, negotiated all loan documents and closed a $35 million New Markets Tax Credit transaction with multiple CDEs and five sources of financing -Sourcing and acquiring new development projects / shopping centers/ office buildings – Real Estate Debt Markets, Commercial Real Estate Underwriting, Financial Modeling, Excel, Argus financial analysis and due diligence for new investment opportunities. – Manage all aspects of a development: financing, entitlement / government approvals, public relations, design, leasing / marketing, and construction. – Structuring New Market Tax Credit transactions – Manage detailed filings and applications for various government programs, such as municipal financing applications, real estate tax abatements, grant programs, IDA benefits, historical tax credits, CEQR, FRESH, HFHC and other ESD/ EDC programs. – Monitor construction costs, budgeting, and the timeline of deliverables. -Managing requisition process for a $35 million construction loan / New Markets Tax Credit financing – Structuring retail property investment partnerships, equity recapitalizations and joint ventures – Valuing Non Performing Debt and Distressed Real Estate – Transaction Structuring – Land and Building acquisitions – Development Project Management.	[email protected]	(718) 463-5757	https://www.triequities.com/	https://www.linkedin.com/in/josh-weingarten-13724812/	19
Angela Heyward	SW Region Development Director	Community Development Partners	Real Estate Firm	Specializing in financing Permanent Supportive Housing projects. I lead a team of Development Managers to successfully manage each project from acquisition and entitlements through perm conversion. I provide coaching, mentoring and training to designated development team members. I step in and manage projects if needed. I negotiate and review complex legal documents relating to project transactions including contracts, loan documents, partnership agreements, etc. Mastery over all aspects of complicated LIHTC transactions.	[email protected]		https://www.communitydevpartners.com/	https://www.linkedin.com/in/angela-heyward-58760445/	38
Arnold McClellan	Partner, M&A Transaction Services	Moss Adams LLP	Accounting Firm	Arnie has practiced public accounting since 1984. He’s a member of our Transaction Services group and the firmwide leader for M&A Tax Services. He works closely with private equity firms and public and privately held companies, advising them on tax structuring matters as well as financial and tax due diligence, and assisting them with closing M&A transactions. These include mergers, acquisitions, leveraged buyouts, minority investments, dispositions and spin-offs, debt restructurings including out-of-court workouts, bankruptcies, and similar proceedings. His experience spans a wide range of industries including technology, consumer and industrial products (manufacturing, distribution, and retail), professional and business services, agriculture, and hospitality. Arnie has over 30 years of transaction experience. Prior to joining Moss Adams, he worked in Atlanta, New York, London, San Francisco, and Los Angeles at Big Four and regional firms. Since 1990, he has served both preeminent and middle market-focused private equity firms. While in London, he advised private equity and corporate clients on cross-border tax aspects of M&A transactions. Arnie actively serves on the board and is a finance committee member for the Boys & Girls Clubs of San Francisco. He helped the organization implement a New Markets Tax Credit financing structure in connection with the renovation and construction of their clubhouses.	[email protected]	(415) 613-1307	https://www.mossadams.com/	https://www.mossadams.com/people/arniemcclellan	749.256				1.415	American Institute of CPAs			01/01/1970	1095	American Institute of CPAs			3/11/2021	900	American Institute of CPAs			11-20-2020
Albert A. Bogdan	Owner	AAB Development Strategies, LLC	Consulting Firm	Mr. Bogdan is a dynamic leader who has the diversity of skills required to succeed in managing and modernizing urban areas. He has over 30 years of experience in managing community and economic development, real estate, land use and finance. He is an expert in federal and state programs. He has directed several nonprofit organizations as its Executive Director or Chair and has a successful track record working with boards in establishing their Vision, Goals, Objectives and Programs. He presently manages the Michigan Magnet Fund, a statewide New Market Tax Credit allocatee (established by MEDC, MSHDA, & GLCF) that has invested over $145 million in twenty projects located in ten communities in Michigan. He recently led a team that completed a Land Use Plan & Development Strategy for the Brightmoor neighborhood which he presented to Mayor Bing. The plan focused on changing city policies to create a strong, innovative and well managed land management system to preserve and improve its quality intact neighborhoods and put the abandoned land to new uses. He made comprehensive recommendations to the City based on his review of the best practices for addressing vacant property issues. Mr Bogdan initially honed his management skills through a ten year project management career at the General Electric Company profitably leading programs that were technologically and politically complex. Working through a matrix management structure, he learned how to organized disparate groups and individuals to support his activities. Specialties: Creating public-private financing of urban development programsl preparing economic and market analysis, managing and implementing community, neighborhood, and economic development programs, land use planning and management, designing and implementing strategic planning processes, implementing New Markets Tax Credit HOME, CDBG, EDA, OMB, LIHTC, HUD 202, Brownfield, Historic Tax Credits, NSP, SBA programs, venture capital, and other sources of private financing.	[email protected]	313-445-1843	https://www.aabds.com/	https://www.linkedin.com/in/albert-a-bogdan-2493867/	6
Moniqua Spencer	Senior Vice President	Advantage Capital	Financial Services	Professional: Moniqua is an experienced banking and finance professional. She currently works for Advantage Capital consulting with project sponsors on the federal and state New Markets Tax Credit Program (NMTC), private equity and debt as capital solutions to facilitate growth. Her defining moment in realizing her passion for financing catalytic projects in underserved markets came when she served on the leadership team of a statewide CDFI, CDE, and SBA Community Advantage lender. As the EVP of Lending and Programs, she was responsible for the administration, management, and deployment of multiple lending and grant programs. She further gained significant expertise with the New Markets Tax Credit Program, having been directly responsible for closing over $125MM in NMTC loans during her tenure. Civic: Moniqua is committed to making a difference in her community. She has served on multiple boards over the years primarily focused on underserved businesses and youth. Currently, she serves on the boards of Economic & Community Development Institute (ECDI), Past Chair, Finance and Loan Review Committees; The Women’s Center for Economic Opportunity (WCEO), Treasurer and Finance Committee Chair. Past board engagements: Communities in Schools of Ohio, Board of Directors, Finance Committee; Columbus Compact, Past Chair Board of Trustees; Phoenix Children’s Theatre, Board of Trustees; South Central Ohio Minority Business Council, Certification Committee; Pickerington Chamber of Commerce, Secretary.	[email protected]		https://www.advantagecap.com/	https://www.linkedin.com/in/moniqua-spencer-3848854/	369.749
Laura Burns	Community Impact Compliance Manager	National Trust Community Investment Corporation	Financial Services	As the Community Impact Compliance Manager, Laura performs and oversees NMTC program and compliance duties including data collection and analytics for NTCIC’s portfolio of projects, including economic impact and Community Reinvestment Act (“CRA”) information. Laura evaluates and scores all NMTC projects presented to NTCIC and since FY18 she has helped deploy $83MM in NMTC allocation. She is responsible for community impact reporting for NTCIC’s active CRA-eligible deals which currently consists of $235.2MM in 28 NMTC/HTC twin investments and $140.4MM in 9 HTC-only investments. Laura is also an integral part of NTCIC’s NMTC application writing process. Prior to joining NTCIC in 2017, Laura spent 10 years in the banking industry. She began her banking career with a Maryland-based Community Bank with $500MM+ in assets, where she organized and developed succinct narrative and risk analysis for complex commercial real estate loans. Most recently, she served as a Senior Credit Analyst for a top 5 Bank where she analyzed and underwrote complex companies and non-profits with varying types of risk, provided accurate risk ratings for borrowers and facilities, and performed ongoing monitoring of a complex credit portfolio. Laura became interested in the New Markets Tax Credit and Historic Tax Credit programs while earning her Master of Real Estate Development degree from the University of Maryland. Laura also holds a Bachelor of Science in Sociology from Virginia Tech. Laura is a regular volunteer of ID Ministry, a program that provides homeless and low-income individuals, and returning citizens with administrative and monetary assistance to access the identification documents necessary to obtain jobs, housing, education or services in the District of Columbia.	[email protected]		https://ntcic.com/	https://ntcic.com/about-ntcic/staff/	678.972
Michael Lengyel	Executive Vice President, Lending & Investment	Civic Communities	Financial Services	Michael Lengyel is the Executive Vice President for Lending & Investment for Civic Community Partners. As a member of the Senior Management team, Michael oversees Economic Development and the New Markets Tax Credit program. Michael has more than 20 years of both public and private sector experience in economic development, community revitalization, and affordable housing. He has an MBA degree in finance and a Master of Science degree in taxation from San Diego State University and is a Certified Public Accountant. Michael is a member of the management committee of the San Diego-Tijuana chapter of the Urban Land Institute and is a co-chair of the Housing Local Product Council.	[email protected]		http://www.civiccommunities.com/	https://www.linkedin.com/in/michael-lengyel-cpa/	1
Jennifer Donohue	Chief Executive Officer	Hampton Roads Ventures, LLC	Financial Services	Jennifer Donohue is the Chief Executive Officer of HRV. She manages the HRV portfolio of NMTC projects for both compliance and risk management. She also maintains the CDE’s compliance with its investors, and both the IRS Section 45(d) regulations as well as the terms of the CDE’s Allocation Agreement with the CDFI Fund. Prior to HRV, she worked for the Norfolk Redevelopment and Housing Authority, HRV’s affiliate, handling housing projects involving both Low-Income Housing Tax Credits and private funds. Jennifer has experience monitoring funding compliance for mixed-finance transactions, during development and through operation, combining the regulatory and program requirements of layered development sources as well as complying with the statements made in the various funding applications. She has experience in analyzing applicable statutory and regulatory frameworks; preparing applications and structuring project financing; project cost certifications; permanent financing conversion; asset management; and regulatory and programmatic compliance and reporting. She has experience working as a paralegal practicing in corporate, residential, and commercial real estate; as a small business owner of a construction company; and as a real estate agent. She brings a unique blend of legal skills, organizational abilities, and construction knowledge to HRV’s team. Jennifer has a bachelor’s degree in business management, and a master’s degree in public administration from Old Dominion University.	[email protected]		https://hamptonroadsventures.com/	https://hamptonroadsventures.com/team/jennifer-donohue/	232
Megan Andrade	Controller/Senior Vice President Finance	MassDevelopment Finance Agency	Financial Services	Megan joined MassDevelopment in 2006 and serves as the Controller/SVP of Finance. Megan manages the day to day activities of the Accounting department including accounts payable, accounts receivable, payroll processing and general ledger activity for the Agency, TDMDC, Cape Ann Fisheries, Jodrey State Pier and all federal NMTC CDE entities. Megan is also responsible for year-end audit and tax return planning and preparation of the Agency consolidated financial statements, federal audit and Agency managed financial statements. Prior to joining MassDevelopment, Megan was an Accounting Manager at General Investment and Development Company, a private real estate developer, operator and investor where she prepared financial statements for residential and commercial properties and supervised property accountants. Megan started her career working in public accounting at Coopers & Lybrand LLP where she earned her CPA license. Megan holds a Bachelor of Science in Business Administration from the University of Massachusetts, Lowell.	[email protected]	Office: 978 784-2971, Mobile: 857-350-0613	https://www.massdevelopment.com/	https://www.massdevelopment.com/who-we-are/meet-our-team/	7
Valerie Grunduski	Partner	Plante Moran	Accounting Firm	As a real estate tax specialist, I advise my clients on planning concerns related to purchases and sales, partner buy-outs and redemptions, tax and debt structuring, historic tax credits, and other community development incentives. Furthermore, I consult with clients on how to best utilize the new opportunity zone incentive. As the firm leader of this investment vehicle, I work with those seeking to create opportunity zone funds and am involved in a coalition to help policymakers shape regulations and legislative corrections. I also regularly speak about the program to associations and at conferences, and was twice named a Top 25 Opportunity Zone Influencer by Opportunity Zone Magazine. Outside of the real estate realm, I’m a member of our wealth management tax group where I proactively help individual and family office clients minimize their income, estate, and gift taxes. With more than 15 years of experience at the firm, my clients appreciate that I listen to their challenges and goals, prioritize their concerns, and seek creative solutions. It’s rewarding to have a career where I can balance the technical aspects of taxation and problem-solving with personal client interactions. I received my B.B.A. in accounting from Michigan State University. I belong to the AICPA, the Michigan Association of CPAs, and the Urban Land Institute. Outside of the office, I spend a lot of my personal time with my husband, my son, and our Schnoodle. I enjoy gardening, reading, attending college and professional sporting events, and cheering for my son in baseball and soccer.	[email protected]	313-496-7240	https://www.plantemoran.com/	https://www.plantemoran.com/get-to-know/people/valerie-grunduski	75
Christian Upham	Tax Solutions Group – Manager	Plante Moran	Accounting Firm	R&D Tax Credits, Employee Retention Credits, Historic Tax Credits, New Markets Tax Credits	[email protected]		https://www.plantemoran.com/	https://www.linkedin.com/in/christian-upham-cpa-00381464/	75
Randy Robinson	Vice President & Team Leader	KeyBank Real Estate Capital	Financial Services	Lead a six-state team of community development real estate lenders in the marketing, originating, and underwriting of construction and permanent loans for affordable mult-family housing and non-profit community facilities. Source Low Income Housing, Historic and New Markets Tax Credit equity investments. Oversee a $185 million loan portfolio. Source/decision non-profit marketing sponsorships and community development grants. Maintain a leadership profile in the community and affordable housing industry through media and public relations, and strategic community involvement. Achieved or exceeded loan production, fee income, and credit quality goals each year.	[email protected]		https://www.key.com/businesses-institutions/index.html	https://www.linkedin.com/in/randy-robinson-74214b12/	361
Frank Hoffman	Of Counsel – Economic Development & Public Welfare Investment	Krieg DeVault LLP	Law Firm	Frank A. Hoffman serves as Of Counsel for Economic Development & Public Welfare Investment for the firm’s Public Finance, Financial Institutions, Real Estate, Health Care, and Business practice areas. Frank has over 40 years of traditional and innovative finance, general tax and securities law experience. Most of the development and business expansion financing transactions that Frank closes qualify as public welfare investments and combine federal, state and local tax and grant incentives. His clients include all types of nonprofits and for-profit developers and businesses. Frank’s prior professional experiences include serving as: president and CEO of Strategus, LLC, an innovative finance and incentive consulting firm owned by Ice Miller LLP (2016 – 2023); an equity partner with the law firm of Ice Miller LLP for 7 years (2016-2023); an equity partner with the law firm of Krieg DeVault LLP for over 25 years (1991-2016); executive vice president and in-house counsel for Landmark Corporation, a real estate private placement securities firm (1985 – 1991); and a tax advisor with PriceWaterhouseCoopers (f/k/a Coopers & Lybrand) (1981-1985). Frank is also currently a managing director for CRSUPPORT, a nonprofit public welfare support organization. CRSUPPORT manages Community Reinvestment Institution, Inc. and The OPP Fund, both nonprofit economic & community development organizations dedicated to supporting public welfare investments in Indiana.	[email protected]	p: 317-238-6359, m: 317-989-4070	https://www.kriegdevault.com/	https://www.kriegdevault.com/professionals/frank-a-hoffmann	880.621				1.000	Indiana Republican State Cmte		Republican	01/01/1970	1000	Steven Daines	U.S. Senate Montana	Republican	10-31-2019	500	Indiana Republican State Cmte		Republican	08-14-2019
Brett Macleod	Executive Director	JPMorgan Chase	Financial Services	Executive Director/Senior Banker responsible for originating debt transactions focused on multifamily affordable housing and urban revitalization real estate projects in the Community Development Banking group at JPMorgan Chase. I work closely with for- and non-profit housing developers; housing authorities; state housing finance agencies; and Low Income Housing Tax Credit (LIHTC) equity syndicators. Areas of expertise include 4% tax-exempt bond transactions, 9% debt and equity LIHTC deals, New Markets Tax Credit (NMTC) transactions, mixed-use real estate developments with ground floor retail and residential above and large-scale urban retail centers.	[email protected]		https://www.jpmorganchase.com/	https://www.linkedin.com/in/brett-macleod-3ab183/	8
Mark Scimemi	Director	PwC	Accounting Firm	Mark Scimemi is an attorney that began his career in state tax consulting with Arthur Andersen 22 years ago in their Houston office. For the past 6 years he has served as PwC’s incentives leader in Texas and Louisiana and for the last 3 years has has served as PwC’s SME in Louisiana Controversy. His experience with all facets of state tax (income/franchise, sales and use, property) make him uniquely qualified to help public and large privately held companies, and MLPs address the spectrum of state and local tax as well as credit and incentive matters. Mark’s professional experience in Texas and Louisiana in credits & incentives, income/franchise, sales & use, and property tax consulting and controversy includes some of the world’s largest companies (and MLPs) in manufacturing (from drill pipe to clean-room to biopharma to cosmetics), banking and financial services, defense contractors, durable and consumer goods, upstream, midstream and downstream oil and gas companies and oilfield services, oilfield equipment, food & nutrition, professional services, chemical refining, telecommunications and IT. Marks also serves as PwC’s SME in Louisiana Controversy and Louisiana Income and Franchise Tax. He serves clients in all areas of audit support/defense including appeals to the Louisiana Board of Tax Appeals in industries as varied as oilfield services, industrial rentals, food & beverage, insurance, consumer retail, grocery, financial services, petrochemicals, engineering (EPC), and others. He also serves as PwC’s SME for matters on Louisiana income and franchise tax (the Louisiana state tax desk) providing national support on Louisiana filing positions and providing consulting to clients on Louisiana tax matters including: apportionment, tax base matters (including matters related to allocable income and expenses), legacy Utelcom claims/settlement, sourcing studies for pipeline companies, and other matters. His years of practice in all areas of state tax combined with his expertise in credits and incentives have made him a leading provider of credits & incentives advisory services for expanding and relocating companies throughout Texas and Louisiana.	[email protected]		https://www.pwc.com/gx/en.html	https://www.linkedin.com/in/markscimemi/	8
Jessica Craw	Senior Manager, Location Investment, Credits and Incentives Services	EY	Accounting Firm	Leader of Location Investment, Tax Credits and Incentives Practice for New England market. Expertise includes: identifying federal, state and local incentives, structuring and negotiating incentives packages, and conducting location cost modeling and tax burden analysis; statutory incentives services; and assisting clients to certify and comply with various incentives agreements and commitments in order to recognize anticipated benefits. Background experience in various industries including distribution, energy, manufacturing, life science, and retail clients. Assisted a wide range of biotechnology clients with expansion or relocation efforts in the Boston/Cambridge area.	[email protected]		http://www.ey.com/	https://www.linkedin.com/in/jessicamarshallverhotz/	8
Jonathan Ferguson	Director, Credits & Incentives	Ryan	Financial Services	Manage a team of professionals that identifies, negotiates, and secures federal, state, and local tax credits and incentives for numerous clients. Assist clients with any and all aspects of incentive realization through the entire incentive life-cycle to ensure that the maximum financial benefit is achieved.	[email protected]		https://ryan.com/	https://www.linkedin.com/in/jonathan-ferguson-6a254191/	1.299.544
Jon Wellington	Principal, State and Local Taxes	Lane Gorman Trubitt LLC	Accounting Firm	I am a state and local tax attorney that has spent over 20 years assisting clients with their state and local tax issues. I have worked for a variety of employers, including Big 4 accounting firms, a Big Law firm, and as a solo practitioner. Now at LGT, I assist clients in a variety of industries with minimizing their state tax compliance burden and liabilities and identifying opportunities for refunds, credits and incentives. While a Texas-based professional for the past 13+ years, I have extensive experience dealing with auditors and Departments of Revenue across the country. Whether its be a taxability matrix, nexus review, audit assistance or tax planning, my goal is to deliver consistently high-quality deliverables to our clients that translate into actual savings and other benefits to their business. LGT believes in being a trusted advisor to our clients, and I apply that approach in assisting our clients with their state tax matters.	[email protected]	214.871.7500	https://www.lgt-cpa.com/	https://www.linkedin.com/in/jonwellington/	2
Charles Masterson	Managing Director	BDO USA, LLP	Accounting Firm	Tax attorney with 19 years experience in in federal, state and local tax and incentives research, analysis and planning. Strong client relations and project management experience combined with excellent analytical, written, interpersonal, and presentation skills.	[email protected]		http://www.bdo.com/	https://www.linkedin.com/in/charlesmasterson/	2
Julie Quigley	State and Local Tax Attorney	Quarles & Brady LLP	Law Firm	Julie Quigley helps clients with state and local tax matters such as multistate corporate and individual income tax, sales and use tax, property tax, employment tax, state tax credits and incentives, and unclaimed property. With more than 25 years of experience, she also advises on controversies (audits, appeals, negotiations and litigation), compliance, transactional analysis and strategic planning, refund reviews and claims, amnesty and voluntary disclosure negotiations, and business incentives and credits. Julie’s clients come from numerous industries, including: Manufacturing Retail and e-commerce Construction and real estate Health care Technology and telecommunications Insurance and financial services Hospitality Energy, including renewable energy In addition to her legal insight, Julie’s clients benefit from her status as a certified public accountant in Arizona, with previous experience at one of the “big four” accounting firms.	[email protected]	(602) 229-5453	https://www.quarles.com/	https://www.quarles.com/people/julie-quigley	563
Bradley Migdal	Executive Managing Director, Corporate Site Selection	Cushman & Wakefield	Real Estate Firm	I assist in identifying and implementing a broad range of tax incentives and strategies that drive profitability and increase the return of investment. These incentives and strategies maximize the financial benefits of expansion and consolidation projects and often provide the necessary subsidies to offset upfront costs. I have experience specializing in prospective state tax benefits, with a focus on credits and incentives. My practice includes working with state agencies and local municipalities in connection with negotiating incentive packages. My negotiations typically include financing assistance and grants, job credits, training grants, sales and use tax benefits, property tax abatements, and other in-kind benefits. Specialties: Developmental Incentives, Green Incentives, State and Local Tax Consulting and Planning, Site Selection	[email protected]	Office: +1 (312) 775-2679, Mobile: +1 (224) 3152285	https://www.cushmanwakefield.com/en/united-states	https://www.linkedin.com/in/bradley-migdal-a78ab77/	2
Dwayne Vande Krol	Attorney	Nyemaster Goode, P.C.	Law Firm	Prior to joining Nyemaster, Dwayne Vande Krol spent 15 years at the international accounting firm Deloitte & Touche LLP, representing clients in various tax-related areas. Midway through his career at Deloitte, Dwayne began working a flexible schedule that allowed him to take law school classes part time and earn his degree. When he made the decision in 2008 to move from the practice of accounting to the practice of law, Dwayne joined Nyemaster. “At Deloitte, I had the opportunity to work with a number of quality law firms in town,” he says. “I was most impressed by the way Nyemaster approached serving clients, the skills of the firm’s attorneys, and the breadth of its client base. I’m fortunate to have landed here.” A main focus of Dwayne’s practice is assisting clients with tax issues associated with major business transactions such as mergers, acquisitions, expansions, and reorganizations. He helps businesses with the tax issues involved in structuring deals, negotiating stock and asset transfer agreements, and drafting operating agreements and other governance documents. One of the largest areas of Dwayne’s practice involves representing clients with negotiating and participating in tax credits and incentives programs, including structuring tax equity financing for historic rehabilitation and renewable energy projects. Dwayne also represents clients in tax controversies and disputes, advising corporations and individuals being audited by the Internal Revenue Service, the Iowa Department of Revenue, county and city property tax assessors, or other taxing authorities. “Federal, state, and local taxes are usually among the largest expenses incurred by businesses and individuals, and thus are a driving force behind major financial decisions,” Dwayne says. “By helping my clients structure transactions in the most tax-efficient manner, I get integrally involved in those decisions, which is very rewarding.” In order to effectively negotiate on behalf of his clients, Dwayne takes time to understand their business or personal tax situation and is diligent about looking at the big picture. “When people ask for my tax advice, I always seek to understand their business objectives first, and then work with them to wrap tax planning around those objectives,” he says. Most of Dwayne’s time outside the office is spent with family, attending his children’s many activities. He is also very involved with the Iowa State University Alumni Association, the Iowa Society of Certified Public Accountants, and the Polk County Bar Association.	[email protected]	515-283-8195	https://nyemaster.com/	https://nyemaster.com/attorney-directory/k-dwayne-vande-krol/	3
James Busby	State & Local Tax Attorney (Senior Member)	THE CAVANAGH LAW FIRM	Law Firm	James G. Busby Jr. has spent more than 27 years concentrating on state and local tax issues, including income, luxury, tobacco, real, and personal property taxes, as well as state and city sales, use, gross receipts, transaction privilege, excise, and severance taxes. Mr. Busby worked as the Chief Auditor for the Transaction Privilege (Sales and Use Tax Division) of the Arizona Department of Revenue prior to going into private practice. In a wide range of tax matters, he has counseled and represented clients of all sizes and across various sectors. Mr. Busby served as the Department of Revenue’s liaison to the Attorney General’s office throughout his tenure there. He also participated in the Uniformity Committee, where he provided advice to the Director on matters pertaining to tax law. In his capacity as Chief Auditor, he oversaw the audit programs for sales, use and severance taxes in Arizona, including the Cities Program, which performed audits for 74 Arizona towns. Mr. Busby was chosen by his peers for inclusion among the The Best Lawyers in America for Tax Law and for Litigation and Controversy – Tax, is a Fellow of the American College of Tax Counsel, and was recognized as a PHOENIX Magazine Top Lawyer in Tax Law. He gives numerous presentations on state and local tax-related subjects, co-authored the section on judicial review of taxation in the Arizona Appellate Handbook produced by the State Bar of Arizona, writes the column SALT From My Saddle for State Tax Notes that addresses Arizona tax-related issues, and writes A Dash of SALT for the AZ CPA Magazine. Mr. Busby offers a variety of state and municipal tax services, such as amnesty and voluntary disclosure negotiations; assistance with disputes (audits, appeals, negotiations, and litigation); credits and incentives; private taxpayer rulings; state, county, and city taxes, including speculative builder taxes; tax policy assistance (review, analyze, and/or draft proposed legislation), tax reviews (reverse audits and refund claims); nexus studies, personalized in-house training; due diligence and planning for mergers and acquisitions as well as transactional analysis and strategic planning.	[email protected]	(602) 430-9433	https://www.cavanaghlaw.com/	https://www.cavanaghlaw.com/attorney/busby-james-g-jr/	7
David Stegman	Senior Manager	Deloitte	Accounting Firm	David is a Senior Manager in Deloitte Tax’s Washington National Tax (WNT) practice, in the Federal Tax Accounting, Periods, Methods and Credits group. David works on a team which provides due diligence, structuring, transactional consulting, credit eligibility analyses, and assist clients in interacting with the government on private letter rulings and the development of formal guidance with respect to a wide array of federal income tax incentives including Renewable Energy Tax Credits, ITC, PTC, Qualified Opportunity Zone Incentives, Employee Retention Credit, the Paycheck Projection Program, Historic Tax Credit, and various other incentives.	[email protected]		http://www.deloitte.com/	https://www.linkedin.com/in/david-stegman-b117b54/	19.571.216
Darrin Schmidt	Multi-State Incentive Practice Leader	CFO Services, a trg company	Financial Services	Federal, State and Local Incentives – specializing in negotiated incentives and financial incentives for companies changing their operations footprint throughout the United States. CFO has over 25 years of experience negotiating and implementing state and local tax credits and incentives for multiple manufacturing facilities, distribution centers, back office/administration centers, call center operations, corporate headquarter relocations among others.	[email protected]		http://www.cfoserv.com/	https://www.linkedin.com/in/darrin-schmidt-77893a7/	485
Caitlin Glenn	Director of Credits & Incentives	KE Andrews	Financial Services	KEA’s seasoned Credits & Incentives team, led by Caitlin Glenn, has experience across the United States and Puerto Rico securing over $2.5 billion of business incentives and alternative financing for clients in a broad range of industries. Our site selection services include advanced location analytics, evaluation of statutory and negotiated incentives as well as all required filings and compliance. Businesses establishing new facilities, expanding existing facilities and/or investing in clean energy qualify for incentives at the Federal, State and Local level. We help companies improve project ROIs by securing tax credits, grants and infrastructure upgrades from the government.	[email protected]		https://www.keatax.com/	https://www.linkedin.com/in/caitlin-glenn-84a01058/	1
James Ford	Director, State Income Tax	Salesforce	In-House Corporate Tax	James Ford is a Director in Salesforce’s corporate tax department. James leads the state and local income/franchise tax function. His function and team are responsible for US state and local income/franchise tax compliance and planning, tax credits and incentives, and audits and controversy. James graduated from the University of California at Berkeley. He holds a Bachelor of Arts in Philosophy. James obtained his J.D. from the Golden Gate University in 2009. While in law school, he received the CALI Excellence Award for his work in the area of Appellate Advocacy and California Civil Procedure. He was on the Dean’s List three semesters. He obtained his Masters in Tax Law (LLM) from Golden Gate University in 2011, completing the program with a GPA of 3.928.	[email protected]		https://www.salesforce.com/ap/?ir=1	https://www.linkedin.com/in/james-ford-09362a38/	808
Jon Carris	Managing Attorney	CarrisLegal PLLC	Law Firm	As Founder of CarrisLegal PLLC, Jonathan Carris focuses his practice on tax with an emphasis on credits and negotiated incentives. Jon has leveraged over fifteen years of tax experience in both the legal services and public accounting industries to provide significant benefit to his clients federal and state and local taxation (“SALT”) needs. Jon has served as a trusted advisor to high net worth individuals and business owner clients on their business, taxation, and estate plan development and implementation. Corporations and multi-billion dollar financial services holding companies have trusted Jon’s knowledge base in: tax credits and negotiated incentives; complicated tax compliance matters; exempt organizations and not-for-profit; trusts and estates; and consulting and mitigation for income, franchise, sales and use, and premium taxes. Jon has Big 4 Accounting experience with Deloitte & Touche, PricewaterhouseCooper’s (PwC) National Credits and Incentives Network and later served as the SALT Practice Leader for Moss Adams LLP in Houston, Texas. In addition, he has served as a board of director for the Texas Taxpayers and Research Association (TTARA). Jon also currently serves in an “Of Counsel” position with Cantley Dietrich PC where he leverages his legal skills and background as a trusted advisor to high net worth individuals and business owner clients on their business, taxation, and estate plan development and implementation needs. Jon graduated from Brigham Young University, then obtained his J.D. from Western New England University School of Law. He is a member of the Texas State Bar and the Connecticut State Bar. Jon is admitted to practice before the United States Tax Court, the U.S. Northern District Court of Texas, and the U.S. Fifth Circuit Court of Appeals.	[email protected]	(713) 345-1081	https://carrislegal.com/	https://carrislegal.com/people-1	30
Sandy Weinberg	Principal	PKF O’Connor Davies, LLP	Accounting Firm	Sandy Weinberg is co-head of the State and Local Tax Practice, and leads the Tax Credit and Incentive Practice. He has more than 26 years of tax experience, including 18 spent with two Big Four accounting firms, where he served, in part, as a State Tax Director. The majority of Sandy’s work revolves around state taxes, and he is considered a leading professional in state corporate tax matters including combined reporting, nexus, state tax provisions and acquisitions and restructurings. Sandy also has extensive experience in sales and use tax, personal income tax residency and unclaimed property matters. He has represented clients in state tax audits, conciliation conferences, appeals and litigation. Sandy has provided state tax consulting, and tax credit (Including research and development credit) services to clients across a broad range of industries. Sandy has presented on state issues to various chapters of the Tax Executive Institute, the Westchester Chapter of the New York State Society of CPAs and the Stamford Tax Association. He has written numerous articles on state taxes and tax credits. A licensed tax attorney, Sandy previously founded the firm Sanford J. Weinberg, LLC.	[email protected]		https://www.pkfod.com/	https://www.pkfod.com/people/sandy-weinberg/	19
Kelly Hale	Tax Manager of Credits and Incentives	CBIZ Somerset	Accounting Firm	Kelly assists clients through the pains of growing their business. She works with companies pursuing income tax credits for hiring new employees, seeking grants for training employees, working with state and local governments to reduce property tax bills and redevelopment tax credits. Kelly has a certification from the Institute for Professionals in Taxation that is focused on property tax abatements, credits and incentives to growing businesses.	[email protected]	317.472.2202	https://www.cbiz.com/	https://www.cbiz.com/about-us/employee-directory/employee-details/kelly-jo-hale	880
Mark Sommer	Partner and Tax, Benefits & Estates Practice Group Leader	Frost Brown Todd	Law Firm	With his local and national recognitions, Mark is a highly sought-after attorney resident in the firm’s Louisville office where he leads the firm’s Tax, Benefits and Estates Practice Group and practices in the areas of state, local and federal tax, tax controversy and litigation, and economic development/incentives. In small matters as well as in “bet the company” situations, Mark has assisted his clients in avoiding hundreds and hundreds of millions of dollars in improperly asserted tax obligations and securing hundreds of millions in refunds and credits. His successes have lead to a national reputation as a practitioner and as a thought leader in State Taxation. He is a go-to advisor on State and Local Taxes in this part of the Country. With over 35 years of private practice experience, Mark has on a local, regional and national level successfully counseled and advocated in well more than a thousand federal, state and local tax matters, cases and planning/transactions involving multiple types of businesses, entities, trusts and individual taxpayers. He has also represented more than 110 members of the past and present Fortune 500. Applying creativity, experience and work ethic, Mark serves his clients daily on all elements of state, local and federal taxation as well as civil/criminal tax controversy/litigation, business law, gaming law, economic development and incentives, tax-related governmental relations and bankruptcy taxation, with significant experience in the manufacturing space, and the automotive and maritime industries. As a thought leader on taxation, over the years Mark has moderated, presented or spoken at more than 280 seminars and conferences sponsored by various organizations, including the Council on State Taxation, American, Kentucky and Louisville Bar Associations, Institute for Professionals in Taxation, Hartman SALT Forum, Southeastern Association of Tax Administrators, NYU Advanced SALT Conference, TEI and many more organizations.	[email protected]	502.779.8150	https://frostbrowntodd.com/	https://frostbrowntodd.com/people/mark-sommer/	309.513				2.100	CAMERON, DANIEL	Governor of Kentucky	Republican	01/01/1970	1000	COLEMAN, RUSSELL	Attorney General of Kentucky	Republican	05-13-2022	500	KENTUCKY SENATE REPUBLICAN CAUCUS		Republican	09-22-2021
Michael A. Smith	Director of Tax	ADP	Consulting Firm	With nearly 30 years of experience in tax consulting and compliance, I am a Director of Tax at ADP, a global leader in payroll and human capital management solutions. As a CPA and CGMA, I have a strong background in corporate and multistate taxation, accounting methods, credits and incentives, and tax automation. My mission is to maximize the value and ROI for ADP and its clients by partnering with internal and external teams, creating efficient delivery processes, and applying big data analytics strategies. I have successfully collaborated with key strategic alliances to identify and deliver the R&D credit under the PATH Act of 2015, and generated contractual language and structure for revenue sharing, project terms, and confidentiality agreements. I am passionate about solving complex tax problems and providing innovative solutions that enhance business performance and growth. – Partner with legal teams to generate contractual language and structure legal agreements that meet the need of ADP and alliance partners for revenue sharing, project terms, sharing of confidential information for projects, and non-disclosure terms. – Collaborate with key strategic alliances for identification and delivery of the Research & Development Credit under the PATH Act of 2015. – Partner with internal client service teams to create efficient delivery processes for federal and state R&D credits that coordinate internal service capabilities with alliance partners. – Develop and apply “Big Data” analytics strategies to quickly identify opportunities to bring monetized value to clients through ADP’s Data Cloud. – Identify, manage and develop new alliance and strategic partnerships for the following: – CPA firms across the United States – Economic Development Incentives and Incentives Negotiations – Site Selection Opportunities including Supply Chain and Location Strategies – Sales & Use Tax Compliance and Consulting – Property Tax Compliance and Consulting – Federal Solar Tax Credits – Section 179D / 45L Deductions for Energy – Transfer Pricing – Accounting Method Changes	[email protected]		http://adp.com/	https://www.linkedin.com/in/cpamichaelsmith/	9
Nicholas Raimondo	State and Local Tax Manager	Andersen	Financial Services	Research and advise on various tax planning issues including nexus, sourcing, apportionment, state tax modifications, credits & incentives, sales and use tax, residency, and property tax. Represent clients in controversy with various state tax authorities. Respond to document requests. Draft protest letters. Help team prepare for oral argument.	[email protected]		http://www.andersen.com/	https://www.linkedin.com/in/nicholas-raimondo-4b8aab108/	808
Herbert “Chip” Hines	Senior Manager	EY	Accounting Firm	Herbert “Chip” Hines is a senior manager with EY’s Indirect Tax Practice, State and Local Tax, in New Orleans, Louisiana, and serves as EY’s Louisiana Indirect Tax Service Line Leader and Louisiana and Mississippi State Tax Desk for sales/use and income /franchise tax matters. In his role, Chip is responsible for the management and implementation of Louisiana state and local tax projects and services and for providing technical sign-off for material state and local tax transactions in Louisiana and Mississippi. Chip specializes in providing indirect tax consulting services, including sales and use tax compliance and procedure reviews, sales and use tax refund studies, state credits and incentives services, and controversy representation for clients in various industries, including oil and gas exploration and production, manufacturing, retail, utilities and financial services companies. Chip is also a frequent speaker on multistate tax developments and Louisiana’s unique sales/use and income /franchise tax regimes. In addition to his concentration in sales/use and income /franchise tax matters, Chip has an extensive knowledge of Louisiana business incentives and credits and employment and severance taxes. Prior to joining Ernst & Young, Chip was an attorney for the Louisiana Department of Revenue on its Corporate Income and Franchise Tax Litigation Team, in addition to having been employed in the state and local tax practice of another Big Four accounting firm. Chip has a B.A. in English from Millsaps College in Jackson, MS. He earned his J.D. from Mississippi College’s School of Law and his LL.M. (Master of Laws) in taxation from Villanova University’s School of Law.	[email protected]		http://www.ey.com/	https://www.linkedin.com/in/herbert-chip-hines-a668b38b/	8
Patrick P. Ferrini	Senior Manager	EY	Accounting Firm	I am a Senior Manager in the Chicago office of Ernst & Young where I help businesses in a variety of industries implement advantageous tax strategies. I have over a fourteen years of experience specializing in state and local taxes. I earned my bachelor’s degree from DePauw University, my J.D. degree from the University of Notre Dame Law School, and my LL.M. in Taxation from Northwestern University Pritzker School of Law. I have significant experience in multistate income tax planning, controversy, and compliance. My focus is on income and franchise taxes, but I also have experience with sales and use tax as well as state and local credits and incentives. I also have significant experience serving clients participating in mergers and acquisitions by reviewing state income and franchise tax profiles and advising on potential opportunities and exposures.	[email protected]		http://www.ey.com/	https://www.linkedin.com/in/pferrini/	8
Angela Pitale	Senior State Tax Policy Advisor	Multistate Associates	Consulting Firm	Provide state and local tax legislative consulting services to MultiState clients in a number of areas of taxation, including income tax, sales and use tax, credits and incentives and more.	[email protected]		https://www.multistate.us/	https://www.linkedin.com/in/pitale/	238
Wryan Capps	Partner	Axiom CPAs and Business Advisors LLC	Accounting Firm	Wryan has over 20 years of experience in the area of federal and state income taxation. Wryan prides himself on providing premier client service by working very closely with his clients as their personal income tax advisor. His experience includes substantial time with Big 4 and large regional accounting firms, as well as past industry experience as a CFO for a large, privately held company in New Mexico. His client base includes middle market regional businesses and organizations to small and closely held businesses and organizations, and individuals. Services provided to his client base range in technical application, which include the taxation of corporations, limited liability companies, partnerships and sole proprietors. Beyond federal and state income tax planning and compliance services, Wryan also specializes in transactional consulting including mergers and acquisitions, sales and dispositions of businesses or assets of a business, real estate transactions, estate planning, and business formation and entity selection. Wryan also specializes in income tax credits and incentives, including federal accounting methods to minimize or defer tax. He is a member of both the New Mexico Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Wryan is a native New Mexican who believes in growing the local economy and capitalizing on its opportunities. He is an alumni and former chair of the Albuquerque 20/30 Club benefiting All Faith’s Receiving Home and other children’s charities, and sits on various organizational boards and board committees.	[email protected]		https://axiomnm.com/	https://axiomnm.com/our-firm/team/wryan-capps/	561
Randy Ellison	Managing Director	Cambridge Tax Services	Financial Services	Specialties: Specialize in the arena of state and local taxation with a concentration on property taxation and state and local credits and incentives. We provide advisory, compliance, and special services to these areas of taxation.	[email protected]		http://cambridgetaxes.com/	https://www.linkedin.com/in/randy-ellison-bb267411/	499
Brian Browdy	Director – Tax Strategy	Ryan	Financial Services	Brian develops innovative solutions to complex state and local tax and unclaimed property issues for companies in numerous sectors, including utilities and energy, retail, manufacturing, financial services, software and technology, transportation, and telecommunications. He has extensive experience with sales and use taxes, income and franchise taxes, gross receipts taxes, telecommunications and utility taxes, fuels taxes, federal excise taxes, credits and incentives, and local taxes. He also has significant experience with abandoned and unclaimed property issues. His experience also includes sophisticated transaction planning, refund reviews, compliance and audit defense, and administrative protests, hearings, and appeals. He has written and lectured frequently on state and local tax and unclaimed property issues. He is author of “From a Practitioner’s Desk”, a column appearing in State Tax Notes. He has appeared as a speaker for the following organizations: Council on State Taxation; Tax Executives Institute; Interstate Tax Corporation; Unclaimed Property Professionals Organization; and Lorman Education Services.	[email protected]	847-942-7318	https://ryan.com/	https://www.linkedin.com/in/brian-browdy-3940b125/	1.299.544
Karen Blanc	Tax Manager	Unified Grocers	In-House Corporate Tax	Areas of focus include federal and state tax compliance, income tax provisions, corporate tax planning, and due diligence for SEC registrant Conduct review of complex consolidated federal and multi state income tax returns including C-Corps, S-Corps, partnerships, LLC’s, LLP’s, & individuals Perform research of relevant tax laws, regulations and rulings to determine proper tax treatment Assist in the evaluation and implementation of tax planning opportunities Evaluate tax exposures, risks and provide recommendations Oversee federal/state and local tax credits and incentives pursuits; retrieved $5 M in enterprise zone credits. Manage internal and external auditors for financial statement purposes; defend positions taken on open returns Retreived $5 M of refund through net operating loss carryback claims Assist in divestitures of subsidiaries. Perform analysis of stock basis calculations pursuant to Reg. Sec. 1.1502-32 Prepare and manage the recording of monthly, quarterly and annual income tax provision and tax footnotes in accordance with ASC 740 including analysis of ETR, deferred and current expense Determine whether a valuation allowance is needed under ASC 740 and create models to sustain deferred tax balances using potential tax planning strategies Perform intraperiod allocation under ASC 740 to allocate valuation allowance among multiple components Evaluate likelihood of sustaining positions taken and review recognition and measurement of reserves for uncertain tax positions under FIN 48 and FAS 5. Manage state/local tax compliance such as sales/use taxes, property taxes, business taxes and unclaimed properties in various jurisdictions Review tax reconciliation accounts on the general ledger to support monthly closing for the company and its subsidiaries	[email protected]		http://www.unifiedwholesalegrocers.com/	https://www.linkedin.com/in/karen-blanc-ab58b9b/	11
Roger S. Reigner, Jr.	Partner	Troutman Pepper Hamilton Sanders LLP	Law Firm	Since 1985, Roger has practiced in the areas of federal, state, and local tax planning and controversies, with an emphasis on the unique tax and accounting issues facing rate-regulated public utilities. He has recently focused on matters such as the use of tax credits and incentives for the acquisition of utility scale renewable energy projects, sales and use tax advice and litigation, property tax advice and litigation, non-shareholder contributions to capital, VEBA taxation, and the taxation of nuclear decommissioning trust funds. Roger has represented clients in numerous tax controversies with the IRS at the audit and appeals level, as well as in the preparation of private letter rulings and technical advice for IRS National Office consideration. Although most controversies have been resolved at the administrative level, when necessary, Roger has represented clients in tax litigation before the U.S. Tax Court, the U.S. District Court, the Court of Appeals as well as state and local courts, boards, and other tribunals.	[email protected]	404.885.3516	https://www.troutman.com/	https://www.troutman.com/professionals/roger-s-reigner-jr.html	499				500	Herschel Walker	U.S. Senate Georgia	Republican	01/01/1970
Nesia Warner	Senior Manager	EY Global Trade	Accounting Firm	Nesia Warner is a senior member of the EY Global Trade practice. Nesia’s broad range of experiences includes advising clients on duty mitigation strategies, sourcing, and supply chain planning, implementing US foreign trade zones program, and project manager role for managed services projects. Nesia has worked closely with importers to identify opportunities and to implement duty mitigation strategies, including country of origin determination, classification, valuation, supply chain, and deferral or elimination strategies such as the Foreign Trade Zones program. Nesia has worked on renewable energy projects and advised on leveraging US mitigation strategies to increase cost efficiency for these projects. Nesia also assists clients in evaluating supply chain changes and the impact of cross-border sourcing on customs duties and compliance considerations. Nesia assists clients in assessing import processes and providing guidance to improve compliance with customs regulations. She has worked with clients on Importer Self-Assessment projects and has designed testing processes as part of those projects. She has assisted clients in communications with US Customs. She has prepared prior disclosures, petitions for relief, ruling requests for classification, foreign trade zone matters, and customs approval of specific operations. Nesia’s industry experience includes consumer products, petroleum, renewables, steel, chemicals, pharmaceutical, technology, and automotive. Nesia frequently works with state and local tax, credits and incentives, and economic development teams to integrate customs consideration into site selection and economic development. Nesia has conducted both internal and external training sessions on research methodologies, effective utilization of the foreign trade zones program, customs compliance for foreign trade zones, prior disclosure and voluntary notification, customs audit and compliance reviews, foreign trade zones and state and local tax, global customs risk management, counterfeit goods, the importance of site selection, global trade disruptions and the reshoring of critical supply chains. Nesia holds a Bachelor of Laws degree from the University of the West Indies, a Certificate in Legal Education from the Norman Manley Law School (Jamaica), a Master of Laws from the University of Houston, and a Master of International Business Studies from the University of South Carolina. Nesia is licensed to practice law in New York and Jamaica.	[email protected]		http://www.ey.com/	https://www.linkedin.com/in/nesiawarner/	8
Suzanne Bruckner	Lawyer	Sutin, Thayer & Browne	Law Firm	SUZANNE WOOD BRUCKNER is head of the firm’s tax law division, a licensed New Mexico CPA, and a firm shareholder. Her practice concentrates on New Mexico tax law, including corporate income tax, sales and use (gross receipts and compensating) tax, property tax, and public finance. In her tax practice, she advises businesses with all aspects of New Mexico taxes, including tax planning, audit defense, administrative protests and litigation, refunds, tax credits and tax incentives. She consults on a variety of federal tax issues that affect business and government clients. In her public finance practice, she advises about taxable and tax-exempt financings for public, and private and government clients. Her general business practice involves formation and governance matters and contract preparation and review. Before joining the Sutin Firm, she worked as a certified public accountant for 10 years at KPMG LLP, an international accounting firm. She also served as a captain in the United States Army, serving in Korea, Germany and Desert Storm.	[email protected]	(505) 883-3443	https://sutinfirm.com/	https://sutinfirm.com/lawyers/suzanne-wood-bruckner/	2				1.000	Heather A Wilson	U.S. Senate, New Mexico	Republican	01/01/1970	1000	Heather A Wilson	U.S. Senate, New Mexico	Republican	08-18-2011	500	Darren White	US Congress New Mexico’s 1st congressional district	Republican	08-12-2008
John Heithaus	Principal	EY	Accounting Firm	Income/Franchise Tax, Excise Tax, Sales and Use Tax, Credits and Incentives, Unclaimed Property, Property Tax, Value Added Taxes	[email protected]		http://www.ey.com/	https://www.linkedin.com/in/john-heithaus-a039605/	8
Thane Hutcheson	Site Selection and Incentives Director	Baker Tilly Virchow Krause, LLP	Accounting Firm		[email protected]		https://www.bakertilly.com/		2.665.039
Jarin Maurer	Partner	Maurer, Gittings & Graf, LLP	Accounting Firm	Jarin is a Certified Public Accountant and managing partner of Maurer, Gittings & Graf, LLP. Jarin has built a distinguished career in the region as a leading tax consultant with extensive, broad-based expertise in private and multi-state companies. After more than a decade of experience with two TOP 100 regional accounting firms, Jarin launched his own firm in 2012. In addition to corporate, partnership and individual tax compliance and planning, Jarin has extensive knowledge in the implementation and utilization of various federal, state and local tax credits and incentives. Jarin’s past experience includes corporate tax reduction strategies, multi-state tax minimization planning, entity choice decisions and advising clients on various real estate and other major tax transactional issues. Jarin has extensive experience in working with high net-worth individuals and has focused his practice on wealth preservation for his clients through cutting edge practical tax planning. Jarin has helped his clients document and claim millions of various federal and state tax credits for his clients. Jarin graduated from California State University Long Beach with a bachelor’s degree in Accounting and obtained his Master’s in Business Taxation from the University of Southern California with high honors. Jarin is currently a member of the AICPA and the California Society of Certified Public Accountants. Jarin is also a member of Marshall Partners from USC.	[email protected]		https://www.mggllp.com/	https://www.linkedin.com/in/jarin-maurer-cpa-mbt-8b228734/	38
Jason Lake	Executive Managing Director	Cushman & Wakefield	Real Estate Firm	Prior to Cushman and Wakefield, Jason Lake has had over 20 years of experience in the credits and incentives industry. Jason’s clients regularly monetize benefits over market. He achieves this by identifying unique client fact patterns, technical nuance, strategic contingencies, and alternative reporting positions. He applies this approach throughout the incentive life-cycle, from initial opportunity evaluation through reporting, utilization, and audit. As an example, he responded to client tax credit absorption challenges by pioneering in-house tax credit syndication in 2005. Jason has negotiated on behalf of corporate headquarters, call and service centers, R&D centers, and manufacturing and distribution facilities. In addition, he has extensive experience negotiating and structuring real estate development projects, either stand alone or as part of corporate occupier projects. Industries served include finance and insurance, technology, retail, auto/supplier, pharmaceutical, power, and food, among others. He was an original member of the Arthur Andersen Credits and Incentives Practice, negotiating and defending credits and incentives for Fortune 100 companies. In 2002, he formed NexGen Advisors, a boutique incentive consulting firm headquartered in Chicago with offices in Nashville and Cleveland. Jason also founded NexGen’s sister firm, NGP Capital, in 2011 to focus on tax credit syndication.	[email protected]	Office: +1 (312) 470-2334, Mobile: +1 (312) 7182996	https://www.cushmanwakefield.com/en/united-states	https://www.cushmanwakefield.com/en/united-states/people/jason-lake	2
Catherine Canman	Principal	Canman Law Offices	Law Firm	Canman Law Offices provides a full range of legal services specializing in small to medium sized businesses and individuals. Business services provide include business tax and succession planning, sales and use tax, tax credits and incentives and employment tax advisory. For individuals, the firm represents individuals in the areas of estate planning, elder law and real estate. The firm also provides professional writing services. Of note: • Won the bid for a green incentives project for a huge U.S. based global bank. Green building incentives include: writing grant applications with the Department of Energy; then post-grant award, managing the project’s performance, schedules, and subaward recipients in addition to issuing compliance reports to the Office of Energy Efficiency and Renewable Energy. • Briefly advised U.S. President’s Chief of Staff about implementation of energy efficiency governmental incentives. • For a Fortune 50 U.S. retailer, identified all utility exemptions on operations that could be classified as “manufacturing,” then submitted relevant forms to various government bodies to claim the exemption. I also created a proprietary incentive identifier process, model, and massive supporting databases to ensure that the maximum amount of incentives at the federal, state, and local level were obtained. • Ghostwrites a monthly brochure for local to national governments’ critical health and human service programs. To prepare the newsletter, I track legislation at federal, state, and local levels; and follows the activities of government agencies and special interest groups in the location benefit hiring incentive services. Employment law attorneys and human resources professionals at retailers, industrial and consumer product manufacturers, and banks are the readers.	[email protected]		https://canmanlawoffices.setmore.com/bookappointment	https://www.linkedin.com/in/catherine-canman-9538393/	5
David Benson	Tax Director	PricewaterhouseCoopers	Accounting Firm	Dave is a Director with 15 years of experience in PwC’s State and Local Tax practice with a primary focus in the area of Credits and Incentives. Dave is based in PwC’s New York City office. Dave assists clients with Site Selection analyses, securing prospective incentive benefits through negotiation and identifying retroactive benefits through return reviews. Dave is a licensed attorney in New York with a J.D. from Albany Law School. Dave also has a B.S. in Accounting and Business Administration from SUNY Albany.	[email protected]		https://www.pwc.com/gx/en.html	https://www.linkedin.com/in/david-benson-9384a642/	8
Tim Kimmel	Retired Tax Partner	Ernst & Young	Accounting Firm	During his career, Tim was involved in all aspects of state taxation including multi-state income and franchise tax planning and refund review projects, credits and incentives projects, sales and use tax planning, property tax reviews, and protest preparation and settlement negotiations. In particular, Tim worked with numerous multi-state corporate taxpayers on state tax matters associated with acquisitions (including operational and tax integration related issues), divestitures (including pre-spin/sale preparation related issues), and business/tax reorganizations. Tim also was the past-chairman of the firm’s Indirect/State and Local Tax Technical Review Committee, a five-member committee of partners and executive directors who review technical state tax related issues impacting the firm and its clients. Tim was is a member of the Ohio and Kentucky Society of Certified Public Accountants (Past-Chairman, Kentucky State and Local Tax Committee), and Kentucky Bar Association. He served as a lecturer on state tax issues for seminars sponsored by the American Bar Association, TEI, the Kentucky Society of Certified Public Accountants, and other educational organizations.	[email protected]		http://www.ey.com/	https://www.linkedin.com/in/tim-kimmel-2a564812/	8
John R Fawcett	Partner/Investment Advisor Representative	CPR Investments, Inc.	Financial Services	I work with business owners and their accounting team to deliver expense reduction and specialized incentives that are often overlooked and underutilized. Our entire purpose is to help our clients grow, by creating economic stability and growth through available programs that build business revenue and create jobs. We provide our clients with the highest industry recognized level of service and a single solution to capture the broadest range of federal, state and local tax credits and incentives yielding $500M in client savings to date. Throughout each project our team works side by side with our clients, CPAs, and accounting staff to ensure a smooth integration of these lucrative tax credits. CPR Investments is an innovative Registered Investment Advisory changing the way investors think about investing. At CPR Investments, we provide risk-managed, tactical money management solutions that employ time-tested, disciplined investment strategies designed to provide defense as well as offense within the portfolio. At CPR Investments we not only help individual investors accomplish their investment goals, we also specialize in helping small and medium-size business owners with succession planning. Disclosure: Investment advisory services offered through CPR Investments Inc. CPR Investments Inc. does not offer legal or tax advice. Insurance products are offered through various insurance carriers. CPR investments inc is an SEC Registered Investment Adviser, notice filed in the following States: AZ, CA, FL, IL, MI, NE, NM, NV, NY, OH, OR, SC, TX, VA and WA. The adviser may not transact business in States where it is not appropriately notice filed, excluded or exempted from registration. Individualized responses to persons that involve either the effecting of transaction in securities, or the rendering of personalized investment advice for compensation, will not be made without registration or exemption.	[email protected]		https://www.cprinvestmentsinc.com/	https://www.linkedin.com/in/johnrfawcett/	75
Brian Bauml	National Sales Manager	Synergi Partners	Consulting Firm		[email protected]		https://www.synergipartners.com/		40
John M. Polizzi	Principal In-Charge	Ryan	Financial Services	Mr. Polizzi spent eight years in public accounting, focusing on Fortune 500 companies in the Detroit and Toledo marketplace. Practice focus included representing clients through the state audit and appeals process, and performing reverse audit refund reviews and duplicate payment reviews while implementing various tax minimization strategies.	[email protected]	313.230.0104	https://ryan.com/	https://ryan.com/about-ryan/leadership/john-polizzi/	1.299.544				539	Ryan LLC			01/01/1970	566	Ryan LLC			08-31-2021	669	Ryan LLC			04-30-2018
David Porush	Owner	MTS Consulting, LLC	Financial Services	Specialties: State and Local Taxation, Tax Credits and Incentives	[email protected]		https://www.mtsconsulting.com/	https://www.linkedin.com/in/david-porush-8694525/	12				5.400	Ted Cruz	President of the United States	Republican	01/01/1970	5400	Ted Cruz	President of the United States	Republican	12-24-2015	1000	CHRIS PAC		Democrat	5/1/2006
Grant Cooper	Senior Manager	EY	Accounting Firm	Managing and supporting a diverse group of clients within the Bay Area and PacNW markets while focusing in the areas of business development for Location Investment Services (site-selection), Tax Credits (Federal/State/Local), and Sustainability projects	[email protected]		http://www.ey.com/	https://www.linkedin.com/in/grant-cooper-9a504b7/	8
Macy Smith	Credits and Incentives Analyst	KE Andrews	Financial Services	The Credits and Incentives Team at KE Andrews specializes in obtaining large Federal, State, and Local incentives for our clients. We do this by forecasting potential credit value using internally developed models, tracking all guidance from the Department of Treasury as it is released, providing real time feedback on metrics throughout the year in order to pivot if needed, and brokering credits to monetize for improved cashflow.	[email protected]		https://www.keatax.com/	https://www.linkedin.com/in/macylsmith/	51
Ben Worrell	Principal, Economic Credits and Incentives	McGuire Sponsel	Financial Services	Ben Worrell, MBA, leads the Location Advisory Services practice for McGuire Sponsel’s Indianapolis office. Ben works closely with McGuire Sponsel’s alliance firms and referral partners throughout the United States to identify, procure, and maximize economic development opportunities. He fosters client relationships by guiding clients through the intricate procurement and negotiation process associated with credits and incentives benefits. Through his time as a small business advocate and advisor across management and economic development roles, Ben understands the value of a strong partnership between the client and the community. Across McGuire Sponsel’s four offices and national client footprint, Ben and the Location Advisory team offer a seamless and integrated approach for clients of all sizes and industries. Ben graduated from Hanover College with a political science degree and received his MBA from Cedarville University.	[email protected]	(317) 562-0407	https://mcguiresponsel.com/	https://mcguiresponsel.com/about/meet-the-team/ben-worrell-mba/	880
Darren Labrie	Principal	Corporate Tax Incentives	Financial Services	Darren brings more than 29 years of specialized tax solution experience to CTI. He dedicates his efforts towards improving the overall operations and processes of the practice to ensure that we provide unparalleled service to CTI partners. As a Principal, Darren embraces his leadership role with patience and insight, guiding the CTI family to identify, qualify, and negotiate various tax-related incentives. Many of the key relationships Darren relies upon today he forged during his time with the Franchise Tax Board as an auditor. He also served as the West Region Business Incentives Leader for Ernst & Young’s State and Local Tax Practice where his garnering of assorted tax incentives resulted in millions of dollars in financial savings for Fortune 100 companies. Darren also holds a bachelor’s degree in accounting from Sacramento State, a master’s degree in taxation from Golden Gate University, and is a licensed CPA in the State of California. Today, he works closely with his contacts at various state agencies and has helped our clients realize significant benefits in areas such as investment and job-creation credits, renewable energy benefits, sales and use tax abatements, enterprise zone tax credits, and other notable incentives. When Darren isn’t “building a better mousetrap” to achieve the highest level of excellence for CTI, you may find him trail-setting, spending time with his parents, or immersed in his love of marine life. He also relishes soaking up the radiant California weather and the soothing beaches of Hawaii.	[email protected]		https://www.ctillc.com/	https://www.ctillc.com/darren-labrie	83
Martin Gamez	Business Owner	CommuniTax	Financial Services	Tax, Accounting & Financial Svs practice with the expertise of state & local tax. Specialties: State & Local Tax (multi-state), Research and Development Tax Credits, Work Opportunity Tax Credit, Cost Segregation Studies, CA Competes, Sales & Use Tax.	[email protected]		http://communitax.com/	https://www.linkedin.com/in/martin-gamez-5164a113/	3				1.000	Hector Balderas	U.S. Senate, New Mexico	Democrat	01/01/1970
John Corn	State and Local Tax Leader	Nichols, Cauley & Associates, LLC	Accounting Firm	Tax consultant experienced in state and local tax, credits and incentives, Federal R&D credit, tax planning, sales and use tax and tax controversy. Practice and business development skills. Serve clients in manufacturing, distribution, technology, retail and professional services industries.	[email protected]	(404) 214-1301	https://nicholscauley.com/	https://www.linkedin.com/in/john-corn-4624705/	11
Sarah Giegold	Senior Tax Consultant	Silverlode Consulting	Consulting Firm	Sarah will assist clients to obtain lucrative Federal and State Tax Credits and Incentives. Sarah attained her Bachelor of Science in Accounting Degree at Purdue University and then worked at First Advantage, where she first met several members of the Silverlode Team! At CliftonLarsenAllen, Sarah handled sales and use taxes for reverse audits. At Equifax Workforce Solutions, Sarah worked as a Senior Quality Program Manager assisting large clients to maximize their WOTC (Work Opportunity Tax credit) opportunities.	[email protected]		https://silverlodeconsulting.com/	https://silverlodeconsulting.com/news/silverlode-welcomes-sarah-giegold	361
Bruce Kletsky	Managing Director USA	FI Group	Consulting Firm	Bruce is a trusted tax advisor specializing in the US and global research and development (R&D) tax credit, and is considered an R&D tax expert. Business sector expertise – manufacturing, construction, life science, automotive, aviation. software development What is the R&D tax credit? – this is a state and federal tax incentive that was created by Congress to reward companies that innovate, and to create and maintain technical jobs. Benefit – the R&D tax credit minimizes federal and state corporate income tax liabilities. Client experience – successfully managed over 800 profiles, Bruce helps corporations identify traditional and non-traditional R&D activities; minimize risk by using innovative technology that exceed IRS requirements. The FI Group team educates and creates a “Best Practice” that will improve “cash flow”. It is not unusual to increase corporate earnings in excess of 25%. Qualifying activities – innovation, engineering, product and/or material testing, design, technology, patents, customization, tooling, prototypes, modeling, product/process development or improvement, efficiencies, safety, quality control, stamping, internal use software, software development. Client portfolio – Revenues of $15m +, or 50 + employees.	[email protected]		https://us.fi-group.com/	https://www.linkedin.com/in/brucekletsky/	8
Ryon Allen	Global Investment & Innovation Incentive Services Partner	Deloitte Tax LLP	Accounting Firm	As a partner in the Global Investment & Innovation Incentive Services practice of Deloitte Tax I leverage the Deloitte Global Network to assist companies of all sizes to identify opportunities to take advantage of tax credits and other investment and innovation incentives. I have over 14 years of big four accounting experience and specialize in helping my clients identify opportunities to reduce their effective tax rate and take advantage of other grants and tax incentives. I have worked across industry and specialize in the retail, manufacturing, consumer and industrial products, printing, food processing, restaurant, and financial services and insurance among others. I work with a team of approximately 250 Credit and Incentives specialists across the country to bring the best of Deloitte Tax to serve my clients. Please reach out to me to find out how Deloitte Tax can help your company take advantage of existing tax credits and incentives!	[email protected]	+1 646 348 3034	http://www.deloitte.com/	https://www.linkedin.com/in/ryon-allen-69457632/	19.571.216
William Claffey	Partner – State Tax & Advisory Services / Credits / Incentives	Fiondella, Milone and LaSaracina LLP	Accounting Firm	Bill heads the firm’s State and Local Tax Practice with a primary focus on income tax, sales tax, and federal and state credits and incentives. Bill’s experience includes analyzing state tax issues related to business reorganizations, reviewing state tax filings for refunds and favorable filing positions, performing Nexus evaluations, preparing provision and FIN-48 work papers and supporting memorandums, identifying credit and incentive opportunities, and representing clients in state income tax controversy matters. Bill also provides extensive sales and use tax consulting services which include analyzing the taxability of specific buy or sell side transactions, compliance assistance, reverse sales and use tax audits, and representing clients in sales tax controversy matters. Prior to joining FML, Bill had over nine years of experience in the Stamford and Hartford offices of Ernst & Young.	[email protected]	860.657.3651	https://www.fmlcpas.com/	https://www.fmlcpas.com/staff/bill-claffey-esq/	3
Sofia Mattesini	Historic Tax Credit Consultant	Ryan	Financial Services		[email protected]		https://ryan.com/		1.299.544
Jeremy Migliara	Founder & Managing Member	Apricus Business Consulting, LLC	Financial Services	As the Founder and Managing Member of Apricus Business Consulting, LLC, I lead a team of experienced State and Local Tax (SALT) professionals who provide value-added consulting services to business owners, management teams, and CPA firms. With over 25 years of SALT consulting experience, including working at four national accounting firms and two Fortune 100 companies, I have developed a deep expertise in various SALT practice areas, such as income tax, sales tax, credits and incentives, payroll and unemployment tax, and property tax. In addition to SALT consulting, my mission is to help businesses identify and pursue overlooked opportunities to reduce their tax liabilities and increase their cash flow. We offer comprehensive business value opportunity (“Found Money”) reviews to uncover potential savings in both tax and non-tax areas. Furthermore, I enjoy sharing my knowledge and insights through education and speaking engagements, as well as mentoring and coaching aspiring SALT consultants.	[email protected]	(864) 281-2875	https://apricusbusinessconsulting.com/	https://www.linkedin.com/in/jmigliara/	72
Brian Haneline	Director	R&D Incentives Group	Financial Services	Brian Haneline, a Senior Manager with Baker Tilly in Houston, brings more than nineteen years of tax consulting experience, specifically in federal and state research and development tax incentives, federal accounting methods and credit services, and state and local income / franchise and sales / use tax matters, for some of the world’s largest companies, as well as for many smaller and middle market companies. With a primary focus on the oil and gas / energy industry, his experience also includes the aerospace and defense, chemicals, financial services, food products, manufacturing and software industries. Prior to being a Senior Manager at Baker Tilly, Mr. Haneline served as a Senior Director at Alvarez & Marsal Taxand’s Research Credits and Incentives group and was their Texas market leader. Before his time at Alvarez, Mr. Haneline was a Manager and Houston market leader in the Research and Development Tax Credit Services group of Deloitte & Touche. Previously, Mr. Haneline was a member of the Research and Development Tax Credit team of KPMG. At KPMG, he also assisted with other accounting methods and credit services, and gained significant experience as part of the firm’s State and Local Tax group. Mr. Haneline holds a bachelor’s degree in business administration, with a concentration in accounting, from the University of Houston. He received his juris doctorate, with a concentration in taxation, from South Texas College of Law. Specialties: Although my primary focus over the past several years has been related to the Research and Development Tax Credit, I also have broader experience in Accounting Methods and Credits, as well as significant experience in State and Local Tax, with an emphasis on Income/Franchise Taxes.	[email protected]		https://www.rdincentivesgroup.com/	https://www.linkedin.com/in/brian-haneline-9aa66117/	3
Shay Sapp	VP – State & Local Tax	AllianceBernstein	Financial Services	– Leading SALT compliance processes for all direct and indirect tax filings – Managing controversy work for all tax types to close with favorable outcomes – Advising and implementing processes to receive over $3m in tax credits and incentives – Analyzing M&A transactions as a tax team to efficiently implement plans from a tax perspective – Working with and advising many finance departments as an expert on everything SALT – Assisting with tax accounting functions, including provisions, journal entries, and accruals	[email protected]		https://www.alliancebernstein.com/corporate/en/home.html?r=no	https://www.linkedin.com/in/shay-sapp-jd-cpa-431a1035/	683
Charles Fischer	Principal, State Income and Franchise Tax	Ryan	Financial Services	Charles has over 25 years of experience in public accounting advising clients on multistate tax matters, with significant focus over the past 12 years on addressing the state tax implications of international operations, including in conjunction with international tax planning, as well as providing multistate tax planning assistance to foreign owned multinationals. Charles also has significant experience with income and franchise tax refund reviews, legal entity restructurings, and assisting with state tax controversy matters, including serving as the Missouri State Desk for multiple accounting firms. Charles also has experience with advising clients on sales/use and employment taxes, as well as credits and incentives. Charles has been a frequent speaker on state tax matters at firm sponsored training sessions and client events, as well as external events sponsored by organizations such as COST, Tax Executives Institute, Bloomberg BNA, Tax Analysts, the Global Business Alliance (formerly OFII), and Associated Industries of Missouri. Examples of external speaking engagements are listed in the Publications section below along with information on published articles.	[email protected]	314.721.1300	https://ryan.com/	https://www.linkedin.com/in/charles-fischer-a2842a46/	1.299.544
Lara Fritts	Director, Division of Economic Opportunity	Frederick County Government, Maryland	Government	Lara Fritts is a certified economic developer with over 25 years of experience in economic development, community development and management. Her experience spans city and regional levels in both public and private sectors assisting companies to execute their location strategies or development projects while helping communities achieve their goals. She has an expertise in building economic development organizations for elected officials having started six public-private partnerships/departments. Lara has an extensive career, having held positions in Wisconsin, Maryland, Washington, DC, Virginia, and Utah. Currently, she serves as the Division Director of the Frederick County Maryland Division of Economic Opportunity which oversees economic development as well as workforce services. Prior to her role in Frederick County – Lara was the only woman leading a publicly traded micro-cap real estate company trading on the OTC Markets. There she stabilized the company by securing over $12M of affordable housing assets in DC. Her economic development experience is expansive, and a career highlight was serving as the Director of Salt Lake City’s Department of Economic Development (SLC DED) she was the architect of developing an economic development strategy. In three years, she worked to bring more than 30 new companies to Salt Lake City including UPS, Amazon, Stadler Rail, and others totaling over 9,000 jobs and nearly a billion dollars in capital investment. With her team she helped to deploy over $44 million into an affordable housing strategy creating over 3500 units throughout the city. Known as a community vitality champion she has strengths in economic recovery, affordable housing, strategic planning, tax credits and incentives, and organizational development. She is sought-after speaker and consultant on real estate, community revitalization, and economic development finance. Lara gives back to the economic development profession by serving on the Board of Maryland Economic Development Association, volunteering, mentoring, and advocating economic development topics. Lara holds a master’s degree in urban studies from the University of Wisconsin – Milwaukee, and a bachelor’s degree in regional analysis from the University of Wisconsin – Green Bay. She is the recipient of Consultant Connect’s Top 50 Economic Developers in 2019 and was named a Fellow Member of the International Economic Development Council in 2020 which honors economic development professionals for attaining unusual stature in their field and closely related disciplines.	[email protected]	3016001202	https://frederickcountymd.gov/	https://www.linkedin.com/in/larafritts/	293	137,02	2.023	https://govsalaries.com/fritts-lara-l-172326516
Amare Berhie	Senior Tax Accountant	ABA Tax Accounting	Financial Services	Enthusiastic entrepreneur with years of experience in public accounting that operates effectively in multi-cultural and multi-national environments in various industries. Broad experience in tax planning, tax preparation, financial statements preparation and compilation both for-profit and non-profit entities in accordance with OCBOA or GAAP and SOX. • Review and prepare individual, partnership, LLC, and corporate tax returns along with consolidated and multi-state corporate returns. • Provide Tax Planning and Preparation Services that includes Personal Tax Compliance and Consulting Services; Business Tax Compliance and Consulting Services; State and Local Tax Services (SALT) that includes Income and franchise tax planning and consulting, Property tax, Sales and use tax compliance, consulting and outsourcing, Due diligence, Credits and incentives; International Tax Services including IC-DISC creation & operation, FBAR Reports, Import/export issues. • Conduct thorough review of compliance and consolidate returns for corporate, S-corp, partnership, LLC, & LLP clients. • Accurately prepare and review monthly, quarterly, and annual financial statement compilations both for-profit and non-profit entities in accordance with OCBOA or GAAP & Sarbanes-Oxley Act. • Offer expertise to clients in management of all payroll, COBRA, 401(k), 125 cafeteria, & medical, dental, and life insurance administration.	[email protected]		https://www.abataxaccounting.com/	https://www.linkedin.com/in/amareberhie/	303
Irina Antonache	State and Local Tax Consultant	Moss Adams LLP	Accounting Firm	Irina has provided state and local tax services to multistate and multinational entities in a number of industries since 2008. She manages federal and state tax consulting and compliance matters related to incentives for renewable energy development. Irina regularly consults on state income/franchise, sales and use, and property tax incentives related to corporate expansions or relocations. She also has experience with consulting engagements on nexus and voluntary disclosures for both income/franchise and sales and use tax in multiple states. External Publications “Minnesota Tax Credits Give a Financial Boost to Film Producers, Historic Preservationists … and Big Insurance Companies” (MINNPOST, September 2021)	[email protected]	(503) 478-2138	https://www.mossadams.com/	https://www.mossadams.com/people/irinaantonache	749.256
Akash Sehgal	Tax Partner	GHJ	Accounting Firm	Highly responsive tax consultant with over 25 years of tax experience including: • ASC 740 (Tax Provision) and FIN 48 for public and private companies • Managed large engagement teams on multiple Fortune 500 and private company restructurings • Due diligence and acquisition planning • Multistate sales/use tax planning and consulting for manufacturing, technology, retail, entertainment, SaaS, etc. • Served clients in the retail/consumer, manufacturing, service, technology and financial services sectors • Significant experience dealing with C Corporations and pass-thru entities • State tax specialist in California, Idaho and Oregon tax matters. • • State tax credits and incentives • Knowledge of Washington Business and Occupations tax, state employment taxes and abandoned and unclaimed property • Frequent Speaker at CalCPA Society Conferences and Tax Executive Institute (“TEI”)	[email protected]	310.873.1622	https://www.ghjadvisors.com/	https://www.linkedin.com/in/akash-sehgal-6084454/	3
Greg Gagon	Principal	Real Property Tax Incentives Company	Financial Services	Greg Gagon is a real property consultant and tax professional with over 27 years of experience. His unique practical history in real estate includes tax strategies, municipal entitlements, development incentives, and technical project management. He founded a firm to provide these services in 2004. Mr. Gagon has extensive experience in Cost Segregation and is a student of the many court cases and IRS directives that are the foundation of the tax saving methodology. The service he provides has taken him across the United States and includes many successful projects with a wide range of property uses. His sophisticated clients include CPA firms and their clients ranging in size from independent owner-operators up to billion dollar private equity funds. Greg’s work in municipal entitlement and project incentives includes properties with investments up to $300 million. Acting as spearhead in coordination and negotiation with public authorities, he has secured for his clients impact fee credits, special assessment tax rebates, municipal contributions, property tax reductions, municipal bond financing, industrial revenue bonds, sub-market land acquisitions, and usable/non-usable land trades. His services of entitlement and permitting include approvals from many federal, state, county, and local government organizations, including the complex authorities such as the US Corp of Engineers, Federal Emergency Management Agency (FEMA), Quasi-government authorities (Gas/Power/Water), Departments of Transportation, and Transit Authorities.	[email protected]		https://www.realtaxincentives.com/	https://www.linkedin.com/in/greg-gagon-75316b5b/	3
Richard Sanderson	Property Tax Consultant and Valuation Specialist	Richard L. Sanderson Consulting	Financial Services	Currently conducting applied research on the topic of valuing high-performance energy-efficient green buildings. I remain extremely interested in local government tax policy, especially as it relates to property tax incentives that assist in economic development and lend other effective economic assistance to municipalities. I have been directly involved in several programs and projects for improving valuation and revenue systems for local governments worldwide. I have worked in seven different positions in four separate property tax assessment administration offices during my 35-year career in local government.	[email protected]	+971-707-9607	https://www.richardsanderson.com/	https://www.linkedin.com/in/richardsanderson/	635
Brandon Pyers	Senior Manager \| MultiState Tax \| Incentives	Deloitte	Accounting Firm		[email protected]		http://www.deloitte.com/		19.571.216
Mark Scimemi	Director	PwC	Accounting Firm	Mark Scimemi is an attorney that began his career in state tax consulting with Arthur Andersen 22 years ago in their Houston office. For the past 6 years he has served as PwC’s incentives leader in Texas and Louisiana and for the last 3 years has has served as PwC’s SME in Louisiana Controversy. His experience with all facets of state tax (income/franchise, sales and use, property) make him uniquely qualified to help public and large privately held companies, and MLPs address the spectrum of state and local tax as well as credit and incentive matters. Mark’s professional experience in Texas and Louisiana in credits & incentives, income/franchise, sales & use, and property tax consulting and controversy includes some of the world’s largest companies (and MLPs) in manufacturing (from drill pipe to clean-room to biopharma to cosmetics), banking and financial services, defense contractors, durable and consumer goods, upstream, midstream and downstream oil and gas companies and oilfield services, oilfield equipment, food & nutrition, professional services, chemical refining, telecommunications and IT. Marks also serves as PwC’s SME in Louisiana Controversy and Louisiana Income and Franchise Tax. He serves clients in all areas of audit support/defense including appeals to the Louisiana Board of Tax Appeals in industries as varied as oilfield services, industrial rentals, food & beverage, insurance, consumer retail, grocery, financial services, petrochemicals, engineering (EPC), and others. He also serves as PwC’s SME for matters on Louisiana income and franchise tax (the Louisiana state tax desk) providing national support on Louisiana filing positions and providing consulting to clients on Louisiana tax matters including: apportionment, tax base matters (including matters related to allocable income and expenses), legacy Utelcom claims/settlement, sourcing studies for pipeline companies, and other matters. His years of practice in all areas of state tax combined with his expertise in credits and incentives have made him a leading provider of credits & incentives advisory services for expanding and relocating companies throughout Texas and Louisiana.	[email protected]		https://www.pwc.com/gx/en.html	https://www.linkedin.com/in/markscimemi/	8
Rick Park	Specialized Tax Incentives Consultant	Growth Management Group, LLC	Financial Services		[email protected]		http://www.gmgsavings.com		11
Chris Connelly	Partner	Taft Stettinius & Hollister LLP	Law Firm	I am an attorney in the Columbus office of Taft where I practice in the areas of federal, state and local economic development incentives. I represent both public sector and private sector clients and regularly interacts with local legislative authorities, boards of education, JobsOhio, the Ohio Development Services Agency and the state Tax Credit Authority. I have experience with enterprise zone and community reinvestment area property tax incentives, job creation tax credits, New Markets Tax Credits, tax increment financing, new community authorities and joint economic development districts. I have been a guest lecturer on the subject of economic development incentives for the annual Ohio Tax Conference, the County Commissioners Association of Ohio and the Tax Executives Institute. I am also a certified public accountant.	[email protected]	T (614) 334-7108, C (614) 634-2936	https://www.taftlaw.com/	https://www.linkedin.com/in/chrislconnelly/	309
Mike Schopmeyer	Partner	Kahn, Dees, Donovan & Kahn LLP	Law Firm	Practice concentrating in Business, Construction, Environmental and Property Law, including : Brownfield Redevelopment Organized the clean-up and redevelopment of most of the region’s brownfield and environmental remediation sites, recovering the funding for clients to accomplish these clean-ups through negotiated settlements, not litigation. Business Supply Contracting Negotiated successfully manufacturing supplier agreements across many industries, including pharmaceutical, automotive, and construction, resolving the time sensitive terms and conditions for crucial Fortune 500 companies supply lines. Construction Projects Eliminated wasteful construction claims by effectively incorporating and administering creative incentive, indemnity, and dispute resolution clauses from owner, contractor, and subcontractor’s perspectives. Mega-Industrial and Headquarters Sites Completed on-time and on-budget the legal oversight of many of the area’s largest commercial and industrial facilities by negotiating unique cost saving contracts for assembling land tracts and erecting major new corporate headquarters and manufacturing facilities. Condemnation Resolved numerous complex and potentially costly condemnation cases by utilizing novel methods, such as applying engineering and alternative valuation solutions that improve a site’s future economic and development potential, from both private owner and government’s perspective. Property Tax Incentives Captured property tax incentives required to induce expanding and new relocating businesses to various regions across Indiana. Rezoning Served in both obtaining and successfully remonstrating against, rezoning petitions before most of S.W. Indiana’s municipalities and counties. Real Estate Acquisition and Leasing Prevailed in negotiating many profitable multi-state real estate acquisition and leasing contracts.	[email protected]	Office: (812) 423-3183, ext. 2210, Mobile: (812) 455-2439, Home: (812) 477-9079	https://kddk.com/	https://www.linkedin.com/in/mikeschopmeyer/	115				500	Richard E Mourdock	U.S. Senate, Indiana	Republican	01/01/1970	1205	Richard E Mourdock	U.S. Senate, Indiana	Republican	07-25-2012	1000	Richard E Mourdock	U.S. Senate, Indiana	Republican	03-31-2011
Kelly Hale	Tax Manager of Credits and Incentives	CBIZ Somerset	Accounting Firm	Kelly assists clients through the pains of growing their business. She works with companies pursuing income tax credits for hiring new employees, seeking grants for training employees, working with state and local governments to reduce property tax bills and redevelopment tax credits. Kelly has a certification from the Institute for Professionals in Taxation that is focused on property tax abatements, credits and incentives to growing businesses.	[email protected]	317.472.2202	https://www.cbiz.com/	https://www.cbiz.com/about-us/employee-directory/employee-details/kelly-jo-hale	880
Chase Koska	Board Member	Resolute Tax Credits	Financial Services	Chase Koska grew up in Corpus Christi, TX. He graduated from Baylor University in 2009 with a Bachelor of Business Administration degree, majoring in both Real Estate as well as Financial Services and Planning. After graduation, Chase worked for a competitor in Houston as a Residential Property Tax Consultant, learning the ins and outs of the industry and personally representing around 1700 properties in Harris County. In 2011, Chase moved to Denver, CO and attended Denver University to obtain a Master of Science degree in Real Estate and Construction Management. Upon graduation in March 2012, Chase moved back to Texas to commence his role as Managing Partner at Resolute. With Chase’s help, Resolute has grown to be one of the top property tax consulting firms in Texas. Chase lives in Dallas with his wife & children and enjoys hunting, fishing, and following Baylor Bears sports in his free time.	[email protected]		https://resolutepts.com/	https://resolutepts.com/team	1
David Malson	Senior Manager, Credits & Incentives	BDO USA	Accounting Firm	I am a Senior Manager in the Credits and Incentives (C&I) practice at BDO USA, one of the leading accounting and advisory firms in the country. I have over 15 years of experience in C&I and Property Tax, and a certificate in German from the Bielefeld Tandem Academy. My field of expertise is maximizing tax savings and incentives opportunities for clients across various industries and jurisdictions. My core competencies include state and local credits and incentives, appeal negotiations, property valuation, and tax software implementation. I also excel at strategic thinking, building strong relationships, and developing teams of tax professionals. My mission is to provide high-quality service and support to clients and help them achieve their business goals and objectives. I am motivated by the challenge of executing tax strategy, enhancing tax efficiency, and leveraging tax technology to optimize tax processes and compliance.	[email protected]		http://www.bdo.com/	https://www.linkedin.com/in/david-malson-cmi-4a9b3234/	2.665.039
Gina Kucera	State and Local Credits & Incentives Tax Senior Manager	Moss Adams	Accounting Firm	Gina has worked in state and local taxation, both in client service and industry experience, since 2000. She’s a seasoned practitioner focused on serving clients in the firm’s Tax Credits & Incentives Practice. Gina provides negotiated credits and incentives services, including, but not limited to property tax abatements, sales tax refunds, cash grants and annual compliance. She is considered the Subject Matter Expert for the Texas Enterprise Zone and ReCharge New York, and assists both internal and external clients through the nuances of these programs. Gina has served clients in many industries including manufacturing, retail, consumer products, hospitality, energy, and private equity.	[email protected]	(206) 748-4930	https://www.mossadams.com/	https://www.mossadams.com/people/ginakucera	749.256
Barry Halpern	Partner	Marcum LLP	Accounting Firm	Barry Halpern, CPA is a Tax & Business Services partner at Marcum LLP’s New York City office and leads Marcum’s national State Credits and Incentives practice. His practice helps clients identify, negotiate, and secure various financial incentives and benefits such as cash grants, tax credits, training incentives, utility benefits, sales/use and property tax exemptions and abatements etc., and assists them with expansion eff orts throughout the United States. He works very closely with Marcum’s national Research & Development and General Credits and Incentives (renewables) groups. Together, they deliver high-value quality professional services and have obtained lucrative federal and state tax credit and incentives for businesses across industries including manufacturing and distribution, technology and media, financial services, construction, healthcare, and private equity. Prior to joining Marcum, Barry spent close to fifteen years with a “Big four” accounting firm where he advised clients in all areas in state taxation. He also spent a few years in that firm’s National Multistate Practice, consulting with businesses on various refund opportunities, including state credits and incentives. He has extensive experience advising clients on New York State and New York City tax matters, having successfully represented corporations and partnerships before state taxing authorities. In addition, Barry frequently conducts internal and external training sessions and webinars. He has written numerous published articles and tax alerts on credits, incentives, and state taxation issues and speaks often at professional events.	[email protected]		https://www.marcumllp.com/	https://www.marcumllp.com/people/barry-halpern	8
Alex Thacher	Tax Partner and State & Local Tax Leader	Armanino LLP	Accounting Firm	As the National Practice Leader of Armanino’s State & Local Tax (SALT) practice, Alex brings over 20 years of technical experience in multi-state income/franchise tax, sales/use tax, local taxes, and credits and incentives. Alex has served clients across sectors including technology, retail, media and entertainment, utilities, pharmaceuticals, manufacturing, telecommunications, government contractors, e-commerce, software, construction, engineering and financial services. Alex’s technical expertise includes unitary and consolidated filings, mergers and acquisitions consulting and due diligence, the development, evaluation and implementation of restructuring plans, apportionment reviews and planning, ASC 740 and ASC 740-10 reviews, audit representation, transaction analysis, residency audits, nonresident withholding, Wayfair nexus studies and voluntary disclosure negotiations. Geographically, Alex has practiced in the Northeast, the Mid-Atlantic, California, and the Pacific Northwest. Prior to joining Armanino, Alex served as Ernst & Young’s State & Local Tax Services Leader in Seattle, WA. In addition to providing SALT services, Alex has lectured on a variety of state tax matters for organizations such as the Los Angeles County Bar Association Taxation Section, Tax Executives Institute (TEI), California Tax Bar, Strafford Publications, and the Council on State Taxation (COST). Alex has instructed the Unitary Business Principle and Apportionment sections of COST’s SALT Basics School, and he has a Podcast on Los Angeles City Business Taxes available on Apple iTunes. A licensed attorney in California, Connecticut, New York, and the District of Columbia, Alex is a former instructor for the Council on State Taxation (COST). He holds a bachelor’s degree in psychology from Boston College and a Juris Doctorate from the University of Connecticut, School of Law. Alex is a California Tax Education Council (CTEC) Registered Tax Preparer and a Registered Lobbyist with the City of Los Angeles.	[email protected]	415-226-6548	https://www.armanino.com/	https://www.armanino.com/company/people/alex-thacher/	38
Andrea Turner	Director of State and Local Tax	SS&C Technologies	In-House Corporate Tax	Andrea Turner is a State and Local Tax executive with more than twenty five years experience in state and local tax, working extensively in indirect tax, credits and incentives, unclaimed property and property tax. Andrea has worked with various large and mid-sized , global private and publicly held companies. Andrea’s primary focus has been on consumer markets with an emphasis on the energy, transportation, agricultural, retail, technology and manufacturing industries. Andrea has assisted clients with many services including: • Indirect tax audit defense / reverse audits, • Indirect tax compliance and managed audits, • FAS 5/ASC 450 – Indirect tax reserve analysis, • Implementation of leasing/purchasing companies, • Indirect tax registrations and VDA’s, • Various multi-state technical research projects. • Application for statutory state credits/incentives • State credit audit defense	[email protected]		https://www.ssctech.com/	https://www.linkedin.com/in/andrea-turner-7b793a5/	29
Bobbi Kay Nelson	Principal	Nelson & Company CPA, LLC	Accounting Firm	Bobbi Kay Nelson has over 30 years of experience in Federal and State income taxation. She prides herself on providing premier client service by working closely with her clients and helping them find paths to success. Bobbi Kay’s experience includes substantial time with Big 10 and large regional accounting firms. She is skilled in the taxation of partnerships, corporations, S-corporations, and individuals. In addition to State and Federal income tax planning and compliance services, Bobbi Kay also has extensive knowledge of sales and use tax (SALT), New Mexico gross receipts and compensating tax, Federal and State incentives and credits, and property tax. Bobbi Kay has assisted clients with cost segregation studies, managed audits, refund claims, audit defense engagements, nexus studies, credit filings, and numerous other types of specialty tax engagements. Bobbi Kay’s clients include businesses and individuals in New Mexico and throughout the United States, most commonly in Arizona, Colorado, Texas, and California. Bobbi Kay is a frequent speaker on State and local tax issues affecting businesses. She is a member of both the New Mexico Society of CPA’s and the American Institute of Certified Public Accountants. Bobbi Kay is a native New Mexican who believes in growing the local economy and capitalizing on its opportunities. She is a proud Lobo having graduated from the University of New Mexico, and she is active in the community through CREW New Mexico (Commercial Real Estate Women), Associated General Contractors of New Mexico, NAIOP NM, the Junior League of Albuquerque, and United Way’s Women United. In 2019, Bobbi Kay was asked to serve on the Governor of New Mexico’s Tax Practitioner Advisory Committee.	[email protected]		https://cpanelson.com/	https://cpanelson.com/leadership	2
Christopher Allen, LL.M., Esq.	Tax Manager – SALT Credits & Incentives	RSM US LLP	Accounting Firm		[email protected]		https://rsmus.com/		2
Kelly Crawford	Senior Associate, Tax	KPMG	Accounting Firm	Senior Tax Analyst with over 25 years experience in the property tax field. Other experience includes sales and use tax, state apportionment, B&O tax, business tax, unclaimed property, oversight of business license compliance, credits and incentives, environmental and hazardous waste fees, and miscellaneous tax department special projects. Specialties: Real estate property tax • Business personal property tax • Audit management • Appeals management • Budgets, forecasts, accruals, account reconciliations, SOX compliance	[email protected]		http://www.kpmg.com	https://www.linkedin.com/in/kelly-crawford/	8
Benjamin Pisarev, Esq., LL.M.	SVP – Tax	AMH	Real Estate Firm	I have sixteen years experience in various in-house roles where I have been responsible for tax reporting, tax compliance, tax planning and tax controversy. I possess significant experience in sales/use tax, property tax, gross receipts taxes, and tax credits and incentives. I have a J.D. from Thomas Jefferson School of Law and an LL.M. in Tax from the University of Alabama Law School. I am an active member of the California Bar.	[email protected]		https://www.amh.com/	https://www.linkedin.com/in/benjamin-pisarev-esq-ll-m-4a18132b/	656
Bob Butterbaugh	Managing Director	Grant McCarthy Group, LLC	Accounting Firm	Managing Director and Midwest practice leader for Grant McCarthy Group, LLC, a national tax consulting firm specializing in tax services including: Income/Franchise Sales/Use Property Employment Credits and Incentives Representative valuation and property tax experience in the following industries: electric utilities; telecommunications; railroad transportation; cement production; integrated oil and chemical processing; food processing; cable television; paging; pharmaceutics and health care; and a wide variety of commercial, retail and manufacturing operations.	[email protected]		http://www.gmgconsulting.com/	https://www.linkedin.com/in/bobbutterbaugh/	8
Craig Ridenour	National Leader – State and Local Tax Practice	RSM US LLP	Accounting Firm	Craig Ridenour is a state tax professional with more than 30 years of experience in public accounting and private industry. Based in Raleigh, North Carolina, Craig is RSM’s national state and local tax leader. In this role, he oversees a SALT practice of over 400 professionals who provide clients with income and franchise tax, sales and use tax, credits and incentives, and controversy services. Craig also personally serves as the SALT relationship partner for several RSM clients. During his years in practice, Craig has gained extensive exposure to state income tax planning design and implementation, tax provision and compliance, tax refund identification and analysis, mergers and acquisitions, credits and incentives, tax controversy and audit management, tax policy and legislative issues, sales and use tax, and property tax matters. His experience in serving clients ranges from mid-market to Fortune 50 companies. Craig represents a variety of clients throughout the country in various industries, including manufacturing, wholesale and distribution, professional services, financial services and retail.	[email protected]		https://rsmus.com/	https://rsmus.com/people/craig-ridenour.html	2
Diane Brown, CMI	Manager, Property Tax	Kinder Morgan	In-House Corporate Tax	SENIOR PROPERTY TAX PROFESSIONAL with expertise in negotiating value reductions, incentive agreements, return and budget forecast preparation and audit resolutions. Ability to multitask effectively in a high volume environment. Certified Member of the Institute of Professionals in Taxation (CMI). Proficient in Access database management and Microsoft Office with additional experience with One Source Property Tax Software. Strong relationship with corporate and division personnel at all levels for the joint effort of legally minimizing property tax liability. Demonstrates work ethic and commitment to providing quality information internally and to governmental entities with strong organization, analytical, problem solving and communication skills. Has a passion for using talents towards community volunteer efforts.	[email protected]		https://www.kindermorgan.com/	https://www.linkedin.com/in/diane-brown-cmi-3a284b21/	2
Chris Bischof	Director	Newmark	Real Estate Firm	Passion for real estate, finance and investments. Extensive consulting experience, both in the US and abroad, focused on complex property tax and valuation issues. Includes real and business personal property analysis for a variety of purposes such as; ad valorem negotiation, bankruptcy, financial accounting, credits and incentives, financing, purchase price allocation, acquisition/disposition, and others. CMI – Certified Member of the Institute in Property Tax MBA – Masters of Business Administration (Real Estate) CMEA – Certified Machinery/Equipment Appraiser LEED GA – LEED Accredited Green Associate Designation LEVEL III – Assessor/Appraiser (Tax Rep Certification) – State of Indiana	[email protected]		https://www.nmrk.com/	https://www.linkedin.com/in/chris-bischof-a60848a/	8
Kathy Golden, CPA, MST	Tax Director	Hoffmaster Group, Inc.	In-House Corporate Tax	As a performance driven corporate tax professional with a broad array of experience in all areas of U.S. federal and state and local tax, I have successfully built and lead the domestic tax function for several multinational manufacturing companies. I have a proven track record of finding and achieving millions of dollars in tax savings for my employers. I am also highly successful at negotiating favorable results in tax controversy matters and ensuring all compliance obligations are accurately and timely filed despite tight deadlines and fast-paced work environments. My leadership style is genuine and results-oriented. I believe a team leader should be an inspiring mentor who focuses on the positive and consistently communicates appreciation for everyone’s efforts on the team. I love developing both myself and others. I am a trusted expert in the domestic tax area and believe in being both responsive and transparent with everyone I work with both internally and externally. My colleagues would agree that I remain steady under pressure and display a high level of diligence in everything I do. Areas of excellence:  ASC 740  Federal Income Tax  State and Local income tax  Sales and Use Tax  Property Tax  Tax Credits and Incentives  Audit Defense/Tax Controversy  Developing and Leading Teams As the 2019-2020 President of the Wisconsin Chapter of Tax Executives Institute and a current Board member, I am active in serving the professional needs of my fellow in-house tax professionals. I am interested in expanding my professional network with leaders who share my commitment to continuous learning, diversity, and leadership.	[email protected]		https://hoffmastergroupinc.com/	https://www.linkedin.com/in/kathygoldencpa/	65
Jeremy Migliara	Founder & Managing Member	Apricus Business Consulting, LLC	Financial Services	As the Founder and Managing Member of Apricus Business Consulting, LLC, I lead a team of experienced State and Local Tax (SALT) professionals who provide value-added consulting services to business owners, management teams, and CPA firms. With over 25 years of SALT consulting experience, including working at four national accounting firms and two Fortune 100 companies, I have developed a deep expertise in various SALT practice areas, such as income tax, sales tax, credits and incentives, payroll and unemployment tax, and property tax. In addition to SALT consulting, my mission is to help businesses identify and pursue overlooked opportunities to reduce their tax liabilities and increase their cash flow. We offer comprehensive business value opportunity (“Found Money”) reviews to uncover potential savings in both tax and non-tax areas. Furthermore, I enjoy sharing my knowledge and insights through education and speaking engagements, as well as mentoring and coaching aspiring SALT consultants.	[email protected]	(864) 281-2875	https://apricusbusinessconsulting.com/	https://www.linkedin.com/in/jmigliara/	72
Alex Moradi, CMI	Senior Manager	Deloitte	Accounting Firm	Alex is a Senior Manager at Deloitte, and is the Texas Real Estate Leader for Deloitte’s National Property Tax Practice. He has nearly 10 years of property tax experience focusing on multi-jurisdictional property tax appeals, audit defense, real and personal property advisory, compliance, exemptions, tax due diligence, and credits and incentives. Alex handles clients’ real estate and personal property valuation appeals for a variety of property types and industries including data centers, HQ campuses, commercial offices, distribution centers, heavy and chemical manufacturing, semiconductor plants, food-processing plants, self-storage facilities, retail shopping centers, hotels and multifamily. Alex is a Certified Member of The Institute for Professionals in Taxation (CMI), and he is a Licensed Senior Property Tax Consultant in the state of Texas.	[email protected]		http://www.deloitte.com/	https://www.linkedin.com/in/alex-moradi-cmi-60a487ab/	19.571.216
Kristine Frohling	Tax Manager – State and Local	Kohler Co.	In-House Corporate Tax	I have over ten years of experience in a corporate tax department with emphasis on tax accounting, federal tax returns, state tax returns, property taxes, and unclaimed property. In my current role, I am responsible for managing state income and franchise tax reporting, state income and franchise tax audits, property tax reporting, real and personal property tax assessments, unclaimed property reporting, and federal and state credits and incentives.	[email protected]		https://www.kohlercompany.com/	https://www.linkedin.com/in/kristine-frohling-a5259734/	5
Charles Barnwell, CPA	Owner & Chief Executive Officer	Barnwell Consulting, LLC	Accounting Firm	Mr. Barnwell is a CPA and has over 30 years of tax experience, the first fifteen in Big Four public accounting. He has a national reputation in state and local taxation, having served companies located around the United States and internationally. He was admitted to the KPMG partnership in 1991 where he was instrumental in establishing and leading the State Tax Minimization program. Mr. Barnwell left “Big Four” in 2000 and started his own state and local tax practice. Mr. Barnwell focuses on ways to help companies enhance the bottom line. Without overstating, in his career Mr. Barnwell has identified and delivered hundreds of millions of dollars in savings to clients in retail, telecommunications, financial institutions, insurance, construction, manufacturing and other industries. His current clients include many of the Fortune 1000, but also include small and midsize companies. Sub-specialties include state income taxation, credits and incentives, sales and use taxation, employment and payroll taxes, property taxation, local license taxation and other specialized areas of state and local taxation, and certain specialized areas of federal income taxation. Mr. Barnwell brings a “one stop shop” to companies that have multi-jurisdictional operations, recognizing the crossword puzzle-manner in which different state tax rules and jurisdictions interact. Mr. Barnwell’s business is focused on bringing value, often delivered in the form of refunds or grants – but also in the form of resolving uncertain tax positions. His focus is on getting results – not on “reports”. Mr. Barnwell has spoken extensively on state and local taxation to state societies of CPAs, the Tax Executives Institute, the Federation of Tax Administrators, the Institute for Professionals in Taxation and other professional associations. Mr. Barnwell has published extensively in the Journal of MultiState Taxation and Incentives and State Tax Notes on subjects such as the sales apportionment factor, state tax “add-backs”, state tax considerations in ASC 740-10 (formerly known as “FIN 48”), and state tax planning. Mr. Barnwell has also been an instructor in advanced state income tax planning and accounting. Mr. Barnwell has a Master of Professional Accountancy, and holds the Elijah Watts Sells Award for outstanding grades obtained on the CPA exam.	[email protected]	(404) 637-0940	https://barnwellconsultingllc.com/	https://barnwellconsultingllc.com/charles-f-barnwell-jr/	499				3.000	MOORE, ANGELIC	Georgia State Senate District 6	Republican	04/02/2022	546	DNC Services Corp		Democrat	02-04-2021	1000	Progressive Turnout Project			11-27-2020
Roger S. Reigner, Jr.	Partner	Troutman Pepper Hamilton Sanders LLP	Law Firm	Since 1985, Roger has practiced in the areas of federal, state, and local tax planning and controversies, with an emphasis on the unique tax and accounting issues facing rate-regulated public utilities. He has recently focused on matters such as the use of tax credits and incentives for the acquisition of utility scale renewable energy projects, sales and use tax advice and litigation, property tax advice and litigation, non-shareholder contributions to capital, VEBA taxation, and the taxation of nuclear decommissioning trust funds. Roger has represented clients in numerous tax controversies with the IRS at the audit and appeals level, as well as in the preparation of private letter rulings and technical advice for IRS National Office consideration. Although most controversies have been resolved at the administrative level, when necessary, Roger has represented clients in tax litigation before the U.S. Tax Court, the U.S. District Court, the Court of Appeals as well as state and local courts, boards, and other tribunals.	[email protected]	404.885.3516	https://www.troutman.com/	https://www.troutman.com/professionals/roger-s-reigner-jr.html	499				500	Herschel Walker	U.S. Senate Georgia	Republican	01/01/1970
Lisa Ptak	President	Tax Abilities, LLC	Financial Services	Highly experienced professional with more than thirty years of Maine and multi-jurisdictional tax law experience in the public and private sectors. Effective leader and evaluator, with astute research and analytical skills. • Advise Maine and multi-jurisdictional businesses regarding state and local sales and use taxes, fuel taxes, off-highway refunds, International Fuel Tax Agreement (IFTA), International Registration Plan (IRP), credits and incentives, property tax declarations and valuations, and vehicle, watercraft or aircraft excise tax. • Coordinate with client IT Departments for integration and consistency of tax accruals. Perform periodic reconciliation of tax accounts and audit accruals to ensure compliance. • Conduct audit reviews to determine noncompliance or overpayment of federal, state and local taxes employing quantitative and qualitative methods, as well as compiling and reporting findings. • Effectively represent clients during the tax audit and administrative appeals process, by extracting and presenting data and drafting legal arguments and basis’ of disputes. • Analyze the internal controls of tax systems, documenting findings and recommending changes to promote compliance and enhance profitability. • Conduct research and analysis of federal, state and local taxes to identify and report on proposed, enacted or amended tax legislation, including exemptions, incentives and benefits • Collaborate with federal, state and local tax authorities, as well as legislators, on tax issues of importance to clients and the business community. • Assist and advise clients with formalizing tax policy and procedure, including tax matrices and their ongoing maintenance. • Prepare training material and conduct presentations to clients, industry associations, and the legal and the accounting community, regarding documentation and compliance standards, as well as interpretation and application of tax statutes.	[email protected]		https://www.taxabilitiesllc.com/	https://www.linkedin.com/in/lisa-ptak-654a1ab/	1
Michael Lake	Partner	EY	Accounting Firm	I graduated from the University of Cincinnati, and I am an Ohio CPA. I have been in public accounting my entire career, focusing in the area of state and local tax consulting. While I spend the predominant amount of my time consulting in state income and franchise tax matters, I continue to help my clients in the areas of sales and use tax, employment tax, property tax, and various credits and incentives. I regularly negotiate audit settlements and incentives agreements for my clients. I am a tax partner with EY, developing and growing the state and local tax practice. We help our clients with a focus on driving value through business and tax consulting.	[email protected]		http://www.ey.com/	https://www.linkedin.com/in/michael-lake-7a884b6/	8				1.500	Ernst & Young			01/01/1970	550	Ernst & Young			11-28-2022	500	Ernst & Young			11-30-2021
Howie Jacobsen	Director – Indirect Taxes	Pivotal Tax Solutions, LLC	Financial Services	Assist clients navigate the nuisances of indirect taxes by identifying tax saving opportunities and pursuing refunds with state and local tax authorities, manage and negotiate audit assessments reductions and provide in-depth analysis of complex tax issues. Work with clients to ensure their indirect tax software is properly setup and charging tax correctly and apply best practices throughout clients’ business operations to streamline indirect tax processes. Help clients identify and obtain state and local tax credits and incentives. Work with clients to ensure business personal property and real property taxes are being reported correctly and taxes are applied fairly within various state and local tax jurisdictions.	[email protected]	(480) 615-0315	https://pivotaltax.com/	https://www.linkedin.com/in/howie-jacobsen-7059ba63/	512
Reece Macdonald	Director	Ryan	Financial Services	As a Director in Ryan’s Site Selection and Business Incentives practice, we deliver turnkey representation to private sector and Fortune 1000 clients with a specialization in site analysis and economic development incentive services from identification and implementation to compliance and credit realization. Day-to-day efforts include business development and leading a team of consultants to deliver superior client service, perform site analytics, and maximize federal, state, and local credits and incentives for our clients including sales and property tax exemptions, abatements, enterprise zones, grants, rebates, new market and historic tax credits among others.	[email protected]		https://ryan.com/	https://www.linkedin.com/in/reece-macdonald-799b1a74/	1.299.544
Joseph Feehan	Partner / Principal	Marcum LLP	Accounting Firm	Joe Feehan is a State and Local Tax partner in the Firm’s Boston Office. Joseph works with a diverse group of Marcum clients to proactively identify tax planning opportunities and manage risks. He advises on state income taxes impacting corporations, pass-through entities and individuals, as well as, indirect taxes such as sales and use, gross receipts, property, employment and transfer taxes. Joe also has experience negotiating state credits and incentives and working with clients to monetize tax credits through state programs. In addition to helping clients manage state tax filing obligations, he assists clients with creating and maintaining the optimal legal entity structure from a state tax perspective. Many clients engage Joe to help prepare for the sale of a closely held business or the acquisition of a new business. He works with his clients to maximize tax benefits and manage risk related to all stages of transactions, including matters that arise during due diligence, through closing and arise as newly acquired businesses are integrated. As a SALT specialist, Joe advises all Marcum clients, but has spent considerable time working with clients in manufacturing, pharmaceutical and life sciences, aerospace and defense, and real estate. While based in Boston, Joe is a regular presence at Marcum’s offices in Connecticut, Maine, and Rhode Island.	[email protected]	617.807.5153	https://www.marcumllp.com/	https://www.marcumllp.com/people/joseph-feehan	8
Kenneth Sossoman	Senior Manager, Tax	SPX FLOW, Inc.	In-House Corporate Tax	Tax and accounting professional with 28 years experience in tax compliance, tax accounting, research and planning, and audit management. He has both Big 4 public accounting and private industry experience. He has worked in a wide variety of public companies in industries including retail, technology, financial services and manufacturing. He possesses advanced Excel and Powerpoint skills and has experience with tax software systems such as Onesource, CorpTax, and ProSystems and ERP systems including SAP and Oracle. Specialties: • Federal, Multi-state tax compliance • Tax Accounting • IRS, State and local audit defense • Federal and State tax credits and incentives • Sales & Use Tax • 831(b) Captive Insurance companies • Tax footprint modeling and analysis • Property tax valuation appeals	[email protected]		http://www.spxflow.com/	https://www.linkedin.com/in/kenneth-sossoman-7aa67593/	897
Brent Stahl	Partner	Stahl, Davies, Sewell, Chavarria & Friend, LLP	Law Firm	Brent is a partner with Stahl, Sewell, Chavarria, Friend & Cohen, LLP where he works on Energy and Commercial Real Estate transactions, Property Tax Abatements, and Corporate matters. He assists energy developers on commercial-scale wind, solar, battery energy storage systems, LNG and natural gas-fired plants, including work with lease, development, easement, title, survey, purchase/sale, option, permitting, property tax, and surface vs. mineral estate issues. Brent has worked on energy projects for more than 20 years in Texas, Oklahoma, and other states and is Board Certified in Commercial Real Estate Law by the Texas Board of Legal Specialization. He also represents real estate clients with purchase, sale, financing, and leasing transactions. Brent currently serves as Co-Chair of the Renewable Energy Law Conference in Austin and Secretary of the Texas State Bar Oil, Gas, & Energy Resources Law Section (OGERL). In 2020 and 2022, Brent served as Editor for OGERL’s special focus editions of its Section Report on Renewable Energy Law. Brent received his J.D. from The University of Texas School of Law, where he served as Articles Editor of the American Journal of Criminal Law and graduated with Honors. He earned a degree in Finance from The University of Texas at Austin with Honors. Brent is only licensed in Texas and Oklahoma. Representative Transactions Representing energy project developers with leases, purchases/options, easements, property tax incentives (Texas Chapter 312 and Chapter 313 property tax agreements), title and survey review, and surface waiver agreements. Representing energy project buyers and sellers regarding real estate and property tax matters in asset and equity purchase and sale transactions. Representing commercial real estate buyers, borrowers, lenders, sellers, landlords and tenants in purchase, sale, financing, and leasing transactions (including land deals, office building transactions, retail transactions, multifamily transactions, and industrial/ warehouse transactions).	[email protected]	(512) 652-2946	https://sbaustinlaw.com/	https://sbaustinlaw.com/attorneys/brent-stahl/	974				500	THOMAS, ROBERT DARTANIAN	Texas House of Representatives, District 48	Republican	04/05/2012	1000	WHITE, BILL	Bexar County Court at Law No. 14	Democrat	10-18-2010	1000	WHITE, BILL	Bexar County Court at Law No. 14	Democrat	06-29-2010
Eli Guttman	Executive Director	Metropolitan Realty Exemptions Inc.	Financial Services	Metropolitan Realty Exemptions Inc. Is the leading expert in NYC tax abatement filings. At Metropolitan Realty Exemptions Inc., we pride on servicing our clients for the past twenty years with all their property Tax Incentive Program filing needs, Including 421a, ICAP, J51, Inclusionary Housing, MIH, VIH, Affordable Marketing, AIRS We understand the effect and burden of the property taxes liabilities following completion of construction due to increased improved value, coupled with complicity of developing a new building or conduct an alteration of an existing building, we are therefore committed in making the property tax filing as easy as possible. Our staff will guide you with the utmost professionalism on how to proceed with your planning and tax incentive filings, which will result in huge tax breaks/benefits for your building.	[email protected]		https://www.mretax.com/	https://www.linkedin.com/in/eli-guttman-426425188/	8
Alexander Frei	Senior Vice President – Advisory & Transaction Services	CBRE	Real Estate Firm	Alex Frei, Senior Vice President in the Advisory & Transaction Services Practice, is responsible for translating clients’ business objectives into smart, executable real estate strategies. He is a member of the Location Incentives group and focuses on all aspects of site selection with an emphasis on the identification, negotiation, documentation, and administration of state and local government incentives. Alex is a big-picture thinker who adds value through his multicultural experience, deep expertise in real estate brokerage, and perceptive insights on the relocation decision. He is widely recognized by the major economic development agencies as one of the top site selectors and incentives negotiators in the United States. Having negotiated over $2 billion in state and local incentives packages for his clients, Alex knows what it takes to service high-stakes clients, handle complex negotiations, and maximize outcomes for his clients. Leveraging his background in engineering and sales, Alex brings meticulous attention to detail to each project, delivering results across a broad spectrum of industries. Known for his objective, problem-solving approach, he excels in identifying pain points, understanding the key site selection criteria and incentives opportunities, preparing the most relevant business case for state and local agencies, and minimizing the financial burden that can accompany change. By virtue of his living and working in the U.S., Germany, and Mexico, Alex has shaped a global mindset, sharpened his communication skills, and experienced a great deal of personal growth that fuels his creativity and effectiveness in business. He expands his thought leadership through his writing, having authored numerous articles in trade journals, and through media contribution, having been referenced in the WSJ, Forbes, CNBC, MSNBC, and CNN. Alex is also a sought-after speaker and panelist at industry conferences on site selection and tax credits and incentives best practices and its impact on the site selection process. He is fluent in German, Spanish, and English. Prior to joining CBRE in 2018, Alex was a Senior Managing Director of the Business Incentives Practice at Cushman & Wakefield, and a trusted advisor in the areas of tax credits and incentives, site selection, and economic development.	[email protected]	Phone: +1 312 935 1898, Mobile: +1 847 220 2678	https://www.cbre.com/	https://www.cbre.com/people/alex-frei	1
Matthew Dyment	National Managing Principal \| State and Local Tax	BDO USA	Accounting Firm	With more than 20 years of experience in state and local taxation, Matthew has served a broad range of clients in a variety of industries, with a primary focus on state tax optimization, restructuring and transaction support. Prior to joining BDO, Matthew was the director of tax and treasury at two public companies where he was responsible for all facets of the corporations’ tax function, including federal and international income tax, sales and use tax, state income and franchise tax, property tax, and credits and incentives. Matthew has extensive experience addressing complex multistate business restructurings that involve a wide range of income, franchise, and sales and use tax issues. He is also experienced with state income and sales and use tax corporate audits, acting as a liaison between the auditors and the client during the audit process. Additionally, he has drafted memoranda and practiced before the Massachusetts Appellate Tax Board. Matthew is BDO’s national practice leader for State & Local Tax and the national tax leader for the technology industry group. He helps clients navigate issues from the rapidly changing state tax policy landscape to the tax implications of hybrid work models. Matthew is also a Board Member for the Massachusetts CPA Society and an adjunct professor at Suffolk University Law School. He is frequently called upon for comment relative to state tax legislative proposals from local and national media outlets as well as members of the Massachusetts legislature.	[email protected]	617-239-4130	http://www.bdo.com/	https://www.bdo.com/matthew-dyment	2.665.039
Philip Hurak	Managing Shareholder	Clark Schaefer Consulting	Consulting Firm	Philip Hurak is a multifaceted business leader who leverages tax and financial strategies to help clients achieve strategic cost savings and business growth goals. He is well versed in optimizing in State & Local Tax (SALT) and helps clients across multiple industries understand the various rules for each taxing jurisdiction, including those that cross state lines. His expertise includes determining economic nexus, multistate sales tax registration and sales tax filing, exemption certificates, sales tax refund analysis, transactional tax planning, credits and incentives, and resolution of sales tax controversies.	[email protected]		https://www.cshco.com/	https://www.cshco.com/professionals/philip-hurak-jd/	11
Christopher Minor	Deloitte	Deloitte	Accounting Firm	U.S. Indirect Sales and Use Tax Consultant for Deloitte in Dallas, Texas. Deloitte provides a comprehensive range of state and local tax advisory and consulting services on a multi-jurisdictional basis, including audit defense, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance, and strategic planning. Daily duties involved working in a team environment to identify tax refund or reduction opportunities for clients and to help implement changes for future savings. This includes researching issues, reconciling tax remitted, comprehensive understanding of data manipulation in Access, and corresponding with clients and Auditors to achieve the best results for the client.	[email protected]		http://www.deloitte.com/	https://www.linkedin.com/in/christopher-minor-a95b0675/	19.571.216
Brian Olsen	Senior Manager	Boulay	Accounting Firm	As the firm leader for state and local tax (SALT), I specialize in both state income tax and sales tax. I consult with clients on matters such as state tax impact analyses, nexus studies, research and audit assistance. I also help clients identify qualifying state and local tax credits and incentives. Internally, I provide state tax assistance and research to all our practitioners at the firm.	[email protected]	952.841.3097	https://boulaygroup.com/	https://www.linkedin.com/in/brianolsencpa/	5
Michael Koch	Tax Senior Manager	Deloitte	Accounting Firm		[email protected]		http://www.deloitte.com/		19.571.216
James Bartek	Partner	Withum	Accounting Firm	James Bartek has over 28 years of professional experience in advising clients in the areas of ASC 450 (fka FAS 5), reverse sales and use tax audits, state and local income tax, audit defense and appeal, sales tax systems automation, negotiation of voluntary compliance agreements, transaction analysis, Sarbanes/Oxley requirements, Streamlined Sales Tax Agreement, sales/use/excise tax compliance services, unclaimed property, and credits/incentives. He has assisted numerous clients with regard to complex state and local tax issues in such industries as technology, management services, leasing, financial services, energy, retail, wholesale, entertainment, hospitality, manufacturing, pharmaceutical, telecommunications, and transportation. James Bartek is a graduate of Montclair State University with a Bachelor of Science degree in Accounting and is a Certified Public Accountant (CPA) in the states of New Jersey and New York. He is also a member of the Institute of Professionals in Taxation, AICPA, and New Jersey Society of Certified Public Accountants (NJSCPA). He is the former member of the New Jersey Supreme Court Committee on the Tax Court, Chairman of the NJSCPA State Taxation interest group, and Chairman of the NJSCPA Sales and Use Tax work group. Jim has lectured at numerous continuing education programs including Tax Executives Institute (TEI), NJSCPA, Lorman, IPT, Georgetown Law Advanced State and Local Institute, and Equipment Leasing and Financing Association (ELFA). Jim is also a former member of the New Jersey Tax Director’s Advisory Council. Specialties: State and Local Tax Sales and Use Tax Indirect Tax Telecommunications Tax Unclaimed Property State and Local Income Tax Credits and Incentives	[email protected]		https://www.withum.com/	https://www.linkedin.com/in/james-bartek/	30
Matt Prickett	Vice President	Bracket Partners	Financial Services	Matt Prickett is Vice President at Bracket Partners. His focus is on maximizing tax incentives related to real estate, renewable, and other fixed assets. He works on projects involving tax credits and incentives such as historic, renewable energy, low-income housing, new markets, opportunity zones/funds, tax increment financing, and other state and local incentives. He advises clients on project finance and transactional issues, assists in managing the development process, manages risks throughout construction and financing, and provides guidance during acquisitions and dispositions. Matt has 25 years of public and private sector experience in commercial real estate development and tax credits. Matt’s prior employers include a large national bank and various tax credit syndicators. He has experience in most asset classes including residential (low income, work force and market rate), office, retail, commercial, hospitality and non-profit uses. Matt has worked on projects ranging in size from $2 million to $100 million in major financial centers from coast to coast as well as second and third tier cities and towns. Matt earned a Master of Arts in Public Policy Studies/Urban Affairs and Juris Doctorate both from Saint Louis University. Matt is based in the St. Louis, Missouri metro area.	[email protected]	(202)-768-0885	https://bracketpartners.com/	https://bracketpartners.com/our-experts/	23
Purvi Mehta	Senior Associate	PwC	Accounting Firm	Individual with 3+ years of experience, I have worked with small and large companies in various industries. My experience includes accounting for income taxes, accounting methods and periods, corporate taxation, federal credits and incentives, individual taxation, pass-through entity taxation, and non-profit organizations. With excellent working relationships with multiple clients, I enjoy working with motivated teams. I have recently completed my Master of Accounting from KU. I have completed all of the Certified Public Accountant examinations.	[email protected]		https://www.pwc.com/gx/en.html	https://www.linkedin.com/in/purvi-mehta-cpa-4a677315/	8
Dan Torgerson	Director of Investor Relations	Affordable Equity Partners, Inc.	Financial Services	Part of a team that has successfully partnered with the investment community to place in excess of $4 billion low-income housing tax credits and historic rehabilitation tax credits all while providing affordable housing in the communities we touch. I continue to work to expand AEP’s market presence in the insurance industry and aid in the development of our financial solutions in other industries by developing and maintaining networks of relationships. I frequent LIHTC and financial industry meetings, seminars and conferences. In addition, I am a speaker and active participant at numerous associations including the Insurance Accounting and Systems Association (IASA), Insurance Tax Conference (ITC), Associated Industries of Missouri, Texas Association of Life and Health Insurers, American Property Casualty Insurers of America (APCIA), American Council of Life Insurers (ACLI), National Association of Insurance Commissioners (NAIC) and the National Premium Tax Conference. I am a past committee member of and speaker at the IASA national conference, and past board member at the local and regional level IASA chapters. I also participate in TriTech’s Annual Advisory Board Meetings.	[email protected]		https://www.aepartners.com	https://www.linkedin.com/in/dltorgerson/	11.029.227
Richard Booker	Commissioner	Radnor Township, Pennsylvania	Government	Mr. Booker directs of all areas of U.S. state, Canadian and local income and indirect tax matters and planning for corporate entities and multiple publicly traded partnerships. Rich provides executive and technical leadership for all M&A transactions, development, evaluation and implementation of federal and state tax planning and savings strategies to drive efficiencies and optimize operating structures. He is responsible for management of all major tax litigation, administrative proceedings and audits. He also provides direction of all state indirect tax compliance and tax accounting, and provides state tax forecasting and tax provision maintenance. In addition, he has primary responsibility for procuring and executing federal and state tax credits and incentives. He also directs a staff of 11 tax professionals in all areas of tax compliance, with proven ability to manage multiple priorities, deliver results under tight deadline pressures, and lead organizational restructuring changes and process improvements.	[email protected]		https://www.radnor.com/	https://www.linkedin.com/in/richard-booker-017532b/	33				500	SWANN, LYNN	Governor of Pennsylvania	Republican	01/01/1970
John Wozniczka	Partner	RSM US LLP	Accounting Firm	John has more than 25 years of experience in state and local tax. He specializes in the area of multistate and local taxation, including income, franchise, sales and use, and other transaction-based matters. His extensive knowledge includes multistate transaction structuring, tax planning, due diligence related to acquisitions and dispositions, analysis related to tax reduction studies, and research and advocacy representation of clients during tax examinations. He advises clients on audit defense, reverse audits, nexus studies, credits and incentives, and compliance system automations. Much of John’s focus is in the private equity space supporting transaction work as well as portfolio companies. His professional background includes working in government as an auditor, corporate environments as a tax manager, and more than 20 years in public accounting. His experiences provide him with a unique ability to craft tailored solutions for clients when it comes to the technical nature of state and local tax solutions. John is passionate about the work RSM does to serve the middle market. He regularly speaks on topics related to state and local tax developments and issues/opportunities as well as mergers and acquisitions tax-related topics. He is involved in mentoring talent within the organization to help develop leaders at RSM. He is an active member of the firm’s STAR employee networking group advocating for women in the workplace.	[email protected]		https://rsmus.com/	https://rsmus.com/people/john-wozniczka.html	2
Michael Correa	Senior Consultant, Site Selection & Business Incentives	Ryan	Financial Services	-Research State and Local business incentives across the country to help clients determine which states best suit their needs from a tax perspective. Furthermore, once clients start to consolidate to a specific subset of optimal sites for their project, assist in determining which site best suits their needs based on various factors, including but not limited to, labor pool, tax rates, tax incentives/credits, accessibility, etc. -Benchmark against State and Local business incentives offered for projects in the past to maximize our clients’ tax savings. -Create tax savings models for companies to forecast the tax outlays and tax savings our clients can expect for an expansion/new project based on various project parameters. -Work with clients on the information gathering, drafting, and filing of quarterly, semi-annual, and/or annual compliance reporting to stay in compliance of incentives received. -Perform analysis for Employee Retention Tax Credit eligibility for small-large size businesses that were affected by COVID and file necessary forms for refunds.	[email protected]		https://ryan.com/	https://www.linkedin.com/in/michael-correa-/	1.299.544
Rachel Zarate Brouwer	Director of Operations, Credits and Incentives	Corporate Tax Incentives	Financial Services	Rachel develops Employment Incentives (EI) solutions and manages our Team Leaders. Rachel started with CTI in 2009. With her years of experience at CTI and as a Project Manager, Rachel specializes in understanding a client’s current EI process and seamlessly integrating customized service solutions, including project setup and continuous process improvement. Furthermore, Rachel leverages her vast client project experience to serve as a subject matter expert for CTI’s in-house software development team. Rachel is a graduate of Sacramento State with a BSBA degree in Human Resources. From her education and experience, she recognizes that people are the heartbeat of CTI and that they drive the success of our EI projects. When Rachel isn’t working with her dedicated teammates, she’s usually doing whatever it takes to make her son, Jack, laugh – which involves funny faces, blowing raspberries, and pratfalls (ouch!).	[email protected]		https://www.ctillc.com/	https://www.ctillc.com/rachel-zarate-brouwer	83
Deidra Jackson	Managing Partner	Opus Strategies	Consulting Firm	With over two decades of experience in public policy and communications management, I help clients navigate the complex and evolving political and policy landscape, and communicate effectively with diverse stakeholders. I have a proven track record of delivering solutions that support business priorities, drive growth, and enhance reputation. As the Managing Partner at Opus Strategies, I lead direct advocacy activities at the federal, state, and local level, and spearhead industry conversations on key issues such as transportation, workforce, tax credits, environmental, and other business needs. As a Senior Advisor at FTI Consulting, I provide senior-level counsel and assist clients in developing multi-faceted communications strategies that shape and inform the public opinion and decision-making. I also hold a board certification from Santa Clara University’s Black Corporate Board Readiness program and I am passionate about advancing ESG and DEI initiatives across sectors.	[email protected]		https://www.opus-strategies.com/	https://www.linkedin.com/in/deidraljackson/	2				1.500	Steven Horsford	U.S. House Nevada District 4	Democrat	01/01/1970	1000	Nikema Williams	U.S. House Georgia District 5	Democrat	06-28-2022	2550	Mary L Landrieu	U.S. Senate, Louisiana	Democrat	03-28-2014
Lynn Tokarczyk	Government Tax Incentives Consultant	Business Development Strategies, Inc.	Financial Services	Lynn Tokarczyk is the founder and president of Business Development Strategies, Inc. (BDS), the leading government incentives consulting firm in Massachusetts. Lynn began her career as the founder and owner of an upscale women’s clothing boutique, where she honed her skills in sales and business. In 1995, she joined the Massachusetts Office of Business Development (MOBD) under the Cellucci administration as a project manager, later becoming a regional director. While at MOBD, Lynn educated the business community about economic development tools available through the state and assisted with key public infrastructure projects. She was then recruited by Ernst & Young as manager for the New England Area State and Local Tax Incentives practice, rising to senior manager before starting her own firm, BDS, in 2003. Since its founding, BDS has helped privately and publicly held companies identify, negotiate and secure millions of dollars’ worth of tax incentives. Some of state’s best-known brands, including Samsonite, Horizon Beverage, Keurig, New England Ice Cream, MACOM, Analog Devices, Moderna Therapeutics and Waters, have turned to BDS for help navigating the tax incentives process. Lynn is a member of the Board of Directors and Executive Committee of Associated Industries of Massachusetts, the Board of Trustees of the Milford Regional Healthcare Foundation and several Chambers of Commerce. Lynn received the 2019 Next Century Award from the Associated Industries of Massachusetts, which also named her Top Job Creator in 2018. She was included in the New England Real Estate Journal’s 2018 “Women in Real Estate,” and named the 2017 Business Person of the Year by the Tri-Town Chamber of Commerce. A frequent speaker at economic and development forums, Lynn was recently a featured panelist in MassEcon’s Spotlight Series.	[email protected]		https://businessdevelopment-strategies.com/	https://businessdevelopment-strategies.com/about-us/our-team/	7				500	BARROWS, FRED (JAY)	Massachusetts House of Representatives 1st Bristol District	Republican	10/10/2019	500	BAKER, CHARLES D (CHARLIE)	Governor of Massachusetts	Republican	10-13-2014	500	National Republican Senatorial Cmte		Republican	12/5/2013
Jeff Shapiro	Corporate Real Estate Consultant Business Program Mgmt – Incentives	Nationwide	Insurance	Manages all aspects of Tax Incentives and other incentives from States, Cities, and Local Municipalities related to Nationwide’s business office locations (expansions/new offices, etc.) and jobs. Partners with Finance, Legal and Human Resource Depts. to complete compliance filings, end of project filings, and internal reports for Corporate Real Estate Leadership and applicable Business Unit leadership. In addition, works with Finance on accounting treatment of incentives, and maintaining consistent application of accounting principles. Review potential opportunities for new incentives, and where applicable move forward with further reviews using a cross functional team. Evaluate incentive opportunities and any potential difficulties from contract requirements. Complete applications for new incentives, pulling the applicable data from established contacts. Other assignments include review of proposed accounting changes for leases, management of a real property tax program, with established policies and a schedule for asset valuations and explorations of available tax credits for solar installations.	[email protected]		https://www.nationwide.com/	https://www.linkedin.com/in/jeff-shapiro-2515759/	907
Randy Eickhoff	Founder & President	Acena Consulting, LLC	Accounting Firm	Randy boasts over two decades of experience in securing tax credits and government incentives, having collaborated with over 500 companies throughout his career. He kickstarted his journey in the tax practice of Arthur Andersen in southern California before co-founding Acena Consulting. At Acena, Randy leverages his extensive expertise to provide industry insights to middle-market and Fortune 500 companies, fostering both direct partnerships and indirect relationships through CPA firms. Over the past 15 years, Randy has played a pivotal role in driving the growth of Acena’s specialty tax services, particularly in research and development tax credits and cost segregation studies. His clientele spans across a diverse spectrum, ranging from multinational technology giants to smaller, privately held enterprises in manufacturing, engineering, software development, and technology sectors. Randy holds a CPA license and is an esteemed member of the California Society of CPAs. He obtained his Bachelor’s degree in Business Economics from the University of California, Santa Barbara. Outside of his professional pursuits, Randy resides in Ventura County with his wife and two sons. He is deeply involved in the swimming community, serving as a Masters swim coach for Cal Lutheran University and achieving recognition as a top-ten Masters swimmer. His passion for lifesaving extends to his current status as an ILS Masters Lifesaving world record holder and his past involvement as a member and team manager of the US Lifesaving national team. Randy thrives in open-water and surf lifesaving competitions, finds fulfillment in coaching and team-building, and remains dedicated to supporting his clients’ growth and success.	[email protected]		https://www.acenaconsulting.com/	https://www.acenaconsulting.com/about-us-by-us	7
Chrissie Merrill	Managing Partner	State Tax Incentives	Financial Services	Chrissie Merrill is the Founder and Managing Partner of State Tax Incentives. With over 13 years of experience in the film and entertainment business, Chrissie is recognized as an expert in the field of film tax credits and production incentives. Prior to State Tax Incentives, Chrissie was the Director of Film Finance for Monarch Private Capital. She launched State Tax Incentives in 2020, quickly becoming the largest broker of Georgia film credits. Merrill has placed more than $1.2 billion in film tax credits in the U.S., resulting in over 200 films and thousands of jobs. She is a frequent panelist for industry finance programs and a film tax credit consultant to studio executives. Chrissie has a bachelor’s degree in Marketing and Real Estate from the University of West Georgia. She serves as the Industry Chair on the Board of the Atlanta Film Society, as a member on the Steering Committee for the Georgia Screen Entertainment Coalition and as a member of the Georgia Film and Television Professional Alliance. Chrissie is involved in numerous community projects, including the Georgia Food Bank Association and Giving Grace.	[email protected]		https://statetaxincentives.com/	https://statetaxincentives.com/who-we-are/	499
Dave Mitchell	Director Of Business Development	Engineered Tax Services Inc.	Financial Services	I help real estate investors and business owners keep their hard earned money. As Director of Business Development at Engineered Tax Services, I uncover and qualify specialty tax incentives such as Cost Segregation, R&D Tax Credits, Energy Tax Credits, and Employee Retention Tax Credits. These incentives were created to reward those that help drive the economy.	[email protected]		https://engineeredtaxservices.com/	https://www.linkedin.com/in/dave-mitchell-a7184233/	120
Angela Lynn Odlum	Partner	Armstrong Teasdale LLP	Law Firm	A partner in the Financial and Real Estate Services group, Angela Odlum counsels clients on the management of their financial liability and how to best structure transactions to protect their interest. She represents developers, finance and banking firms, utilities, nonprofit organizations, governmental bodies, and other public and private entities in transactions involving development and financing incentives. In addition to working on all aspects of various tax-incentive transactions and bond issuances, she also assists clients in the strategic development and management of a variety of industrial, commercial, residential and mixed-use real estate projects. Angela routinely represents creditors seeking to increase their return through bankruptcy or informal workouts in federal and state court reorganization, liquidation and litigation proceedings. She assists secured lenders with enforcement of their state law collection rights, including suing and collecting on distressed loans, real estate foreclosures, Uniform Commercial Code (UCC) foreclosures on personal property and post-judgment collection efforts. In non-bankruptcy settings, Angela represents commercial lenders and servicers in litigation regarding federal bank compliance, guarantee agreements, mortgage foreclosures and replevin actions. She also drafts, negotiates and closes loan transactions. Angela aids lenders and investors in assessing and securing collateral by reviewing title work, loan and organizational documents and cost schedules. Additionally, Angela handles real estate litigation matters involving condemnation and municipal ordinances.	[email protected]	314.259.4767	https://www.armstrongteasdale.com/	https://www.armstrongteasdale.com/angela-odlum/	6
Rick Park	Specialized Tax Incentives Consultant	Growth Management Group, LLC	Financial Services		[email protected]		http://www.gmgsavings.com		11
Brett Gottlieb	Partner	Herrick, Feinstein LLP	Law Firm	Brett J. Gottlieb is partner in Herrick’s Real Estate Department where he represents real estate owners, lessees and developers in the application process for New York City’s real property tax incentives including 421-a, ICIP/ICAP and FRESH. Brett counsels clients regarding their property tax benefit applications with respect to project eligibility, benefit calculation, benefit planning and implementation of the exemption or abatement of real property tax in the City of New York. For the Industrial Commercial Abatement Program (ICAP), Brett counsels owners, developers, architects and contractors on the ICAP Rules and Law pertaining to applications submitted to the New York City Department of Finance. Additionally, he advises on the Equal Employment Opportunity and Minority/Women Business Owned Enterprise (M/WBE) requirements included within Executive Order 50 of 1980, Executive Order 94 of 1986, Local Law 67 of 2008 and Local Law 102 of 2018 as they pertain to ICAP project before the Department of Small Business Services, Division of Labor Services. Brett’s experience with the 421-a Partial Tax Exemption Program and its successor Affordable New York (421-a(16)) includes counseling clients on project eligibility, rent stabilization, dwelling unit stacking, affordable unit proportionality, building measurement, benefit planning and calculation. Brett assists owners and managing agents with the submission of initial and annual rent registrations to the Division of Homes & Community Renewal (DHCR). For the FRESH Program, he counsels clients on the tax incentive benefit, core application submission, benefit calculations and various program requirements and restrictions. Brett also prepares attorney opinion letters including tax projections for ICAP, 421-a and FRESH. He also counsels lenders and purchasers as part of the due diligence and underwriting and underwriting requirements. He counsels both landlords and tenants with regards to property tax incentive clauses in leases. Brett has been recognized by Legal 500 for his excellence in the field of Real Estate. Before joining Herrick, Brett was a partner at Tuchman, Weiss, Liebman & Lindemann, LLP.	[email protected]	(212) 592-1455	https://www.herrick.com/	https://www.herrick.com/brett-j-gottlieb/	8.335.897
Sean Olson	Associate Vice President, Real Estate Investments	Foss & Company	Financial Services	As Associate Vice President, Real Estate Investments at Foss & Company, Sean is responsible for underwriting and evaluating Historic Tax Credit (HTC) equity investments on behalf of institutional investors. Prior to this role, Sean worked as a Risk Manager at CAHEC where he focused on underwriting Low-Income Housing Tax Credit (LIHTC) investments. Sean takes pride in his ability to combine his knowledge of the HTC and LIHTC program with his diverse experience in real estate development to effectively (and creatively) mitigate risks, all while maintaining a holistic view of the overall investment. Prior to joining CAHEC, Sean played an essential role in developing and managing Austin Lawrence Partners-East’s commercial real estate portfolio in Durham, North Carolina. As a member of a small team that developed over $150M of commercial real estate, Sean’s role encompassed all aspects of the real estate investment process: from research and underwriting, to financial modeling and analysis, to deal structuring and loan closing, and to acquisitions and asset management of commercial real estate. Sean has experience financing projects with complicated capital structures (including those using historic tax credits), and his asset class experience includes multifamily rental, multifamily for-sale, office, retail, and hospitality. Sean earned his Bachelor of Science degree in Business Administration from the Kenan-Flagler Business School at the University of North Carolina-Chapel Hill, graduating Phi Beta Kappa with Honors. While at UNC Kenan-Flagler, he published an honors thesis on the inherent risks, challenges and benefits for developers utilizing historic tax credits to finance the adaptive reuse of historic buildings. Between his junior and senior years, Sean spent a summer working for Northwood Ravin, a Charlotte-based multifamily developer with 25 properties throughout the southeast.	[email protected]		https://fossandco.com/	https://www.linkedin.com/in/sean-olson-cre/	808
Mark Barbour	Real Estate Tax Expert	Specialty Tax Advisors, Inc.	Financial Services	SPECIALTIES: Tax Planning including Cost Segregation Studies, IRS Approved Study, Accelerated Depreciation, Section 179D Tax Deductions, Section 45L Tax Credits, Tax Credit Incentives, Fixed Asset Depreciation Review, Property Tax Review, Commercial Tax Deductions, Commercial Tax Solutions, Research & Development Tax Credits, Repair vs. Capitalization Studies, Conservation Tax Strategies, Tax Credits, Cost Recovery Studies, Property Tax Solutions, 1031 Exchange, Tax Deferred Exchange Solutions, Oil and Gas Tax Strategies, Film Tax Credits and more. Mark specializes in strategic relationships with building owners and CPAs in order to provide specialty tax solutions. Mark is a frequent speaker and professional educator for CPAs, AIA, USGBC and others with a primary focus on Cost Segregation Studies, Tangible Property Regulations Consulting, and Energy Efficient Building Tax Incentives including : 45L & EPAct Studies & Federal, State and Local utility energy tax incentives, benefitting Property Owners, Architects and Design Build Firms across the country.	[email protected]		http://www.specialtytaxadvisors.com/	https://www.linkedin.com/in/costsegregation/	3
Richard (Rich) Cook	Real Estate Partner	Stinson LLP	Law Firm	Rich’s experience includes real estate transactions, tax incentives, special district formation and administration, government relations and financial services. He often works with national and international job retention and expansion projects, as well as relocation activities in Missouri and Kansas. Some of Rich’s clients include Blue Beacon International, Applebee’s International and Data Systems International. Rich has successfully negotiated numerous real estate transactions, including the purchase and sale of property, and has experience drafting and negotiating leases, subleases and agreements for all types of properties. Committed to community development, Rich has structured tax and economic development incentives for urban infill and redevelopment projects and assisted clients with land use planning and zoning matters. Rich has successfully presented tax abatement proposals for a multi-family housing and office project before the Planned Industrial Expansion Authority of Kansas City and the Land Clearance Redevelopment Authority. Notably, Rich assisted Cerner Corporation in the site acquisition, zoning and development of its planned four million-square-foot office campus in Kansas City. Client-focused, he was able to increase project revenue for multiple clients by directing the formation and administration of special taxing districts, such as community improvement and transportation development districts. Rich is also committed to public service, serving as co-chair for the firm’s pro bono representation of the Marlborough Community Coalition, a neighborhood in Kansas City’s urban core. Rich works with the community on vital economic development projects and affordable housing initiatives that are helping to transform and revitalize the community.	[email protected]	816.691.3413	https://www.stinson.com/	https://www.stinson.com/people-RichardCook	509.297
Todd French	Regional Director	Capstan Tax Strategies	Financial Services	With nearly three decades of experience in financial services and business development, Todd French has learned a thing or two about closing a deal – and it’s not what you might think. Todd isn’t about slick pitches or hard sells. Communication, fiscal know-how, and rock-solid integrity have been the secrets to his success. To date, Todd has guided clients through thousands of R&D, Cost Segregation, 179D, and 45L Studies, resulting in over $500M of tax benefit. Todd is also a sought-after speaker who enjoys sharing his knowledge of specialty tax incentives with audiences nationwide.	[email protected]		https://capstantax.com/	https://capstantax.com/about-capstan/our-people/todd-french/	12
John Krueger	Sr. Vice President, Site Expansion Services	Colliers International	Real Estate Firm	I work to add value to tenant rep business, development clients who need assistance with building site specific requirements, and corporate real estate decision makers to evaluate the potential criteria that impact their business including employee pipeline, local regional and tax incentives, cost of expansion, job-specific wage data, and other economic trends.	[email protected]	+1 916 563 3084	https://www.colliers.com/en	https://www.linkedin.com/in/jsk-siteexpansionexpert/	749
Echo Kelley Karras	Business Development Director	Engineered Tax Services Inc.	Financial Services	Echo is a Consultative Specialty Provider for Tax, Cost Segregation, R&D Tax Credits, CPA Practice Management, Federal Tax Incentives for Business Owners, Real Estate Investors, and HNW Clients. At Engineered Tax Services, the focus is on specialty tax services that provide solutions for CPAs as well as business owners, real estate investors, high-net-worth individuals, and more. With locations across the US, our aim is to be your full service tax partner that fortifies and enhances your tax team. As the guardian of small businesses, we are devoted to bringing innovative solutions, awareness, and educational resources that promote tax-saving credits and incentives to mainstream America. Let’s talk. My team can help you increase profits, maximize productivity, save time, and lower labor costs. Schedule a discovery call with me today and let’s see how Engineered Tax Services can help you with: * Construction Tax Planning * Cost Segregation * CPA Advisory * DPAD * Employee Retention Tax Credit (ERTC) * Government Affair Services * Historic Tax Credit * IC-DISC Program * Insurance Replacement Cost Appraisals * Opportunity Zone Resources * Property Condition Assessment (PCA) * Real Estate Asset Disposition Studies * Reserve Studies (HOAs) * R&D Tax Credits * Tangible Property Repair * Tax Controversies * Wireless Infrastructure Technology * Work Opportunity Tax Credit (WOTC) * 45L Energy Efficient Tax Credits * 179D Epact Tax Deduction	[email protected]		https://engineeredtaxservices.com/	https://www.linkedin.com/in/echokarras/	120.932
Rob Wollfarth	Attorney	Baker, Donelson, Bearman, Caldwell & Berkowitz, PC	Law Firm	As an M&A lawyer and a tax lawyer, I have assisted clients with (see Rob’s Firm Bio for representative matters): •Selecting the form of entity that minimizes owner liability •Forming legal entities on a tax-free basis •Preparing and negotiating agreements to provide for owners’ relative rights and obligations •Obtaining licenses and filing applications necessary for entities to conduct business •Forming joint ventures among individuals and/or entities •Merging entities •Acquiring the ownership interests of a business entity •Reorganizing corporations to avoid taxation •Reorganizing affiliated companies to form holding company structure for tax and non-tax benefits •Acquiring and/or selling all the assets, or specified assets, of one or more businesses •Dissolving a business •Selling an ownership interest in a business •Redeeming the ownership interests of an owner •Employment and independent contractor agreements •Settlement agreements •Indemnity agreements •Confidentiality agreements •Brokering agreements •Cooperative Endeavor agreements •Option agreements •Other agreements •Forming legal entities to engage in tax exempt activities •Preparing and filing federal and state tax exemption applications •Engaging in partnerships or other transactions with tax-exempt or for-profit entities •Making and receiving grants in furtherance of tax-exempt purpose •Forming, and obtaining tax exemption for, supporting organizations •Applying for, earning and/or transferring Federal and Louisiana tax and economic incentives, including, but not limited to, Entertainment Incentives, R&D Tax Credits, Historic Tax Credits and New Markets Tax Credits •Obtaining equity investment and/or debt financing to form or acquire a business or specified assets •Restructuring existing debt	[email protected]		https://www.bakerdonelson.com/	https://www.linkedin.com/in/rob-wollfarth-b9723218/	621
George Brumis	Founder & Managing Partner	The Tax Incentives Hub	Financial Services	A former advertising executive and pitch development specialist, George Brumis pivoted in 2018 after learning about tax credits and incentives (and the important role they can play in the success of a small business). Partnered with specialized Accounting and Engineering firms, and trained in the Employee Retention Credit (ERC), the R&D Tax Credit, Cost Segregation and other IRS-approved strategies, George is able to help his clients increase cash flow and profits. George has been featured on podcasts, has been a speaker at area Chambers and is very active in his local business community. Outside of work, George enjoys skiing, tennis, hiking, songwriting, cooking and live comedy.	[email protected]	(424) 835-4500	https://www.taxincentiveshub.com/	https://www.taxincentiveshub.com/meet-the-team	11
Karen Streit	Property Tax Supervisor	Mayer Brown LLP	Law Firm	Karen Streit has extensive experience in real property valuation, multi-state ad valorem tax management, real estate tax appeals at local, county and state levels, real estate tax sales & delinquencies, transfer taxes, tax exemptions and litigation, including the taxation of complex industrial, manufacturing, warehousing, retail, office, nursing and long-term health care facilities, life care facilities, retail, agricultural, multi-family, low income, sanitary landfill, leasehold and special use properties. Karen manages a large volume of administrative property tax appeals, abatement, incentive and exemption filings; and manages real estate tax payments for corporate clients with large real estate portfolios.	[email protected]	+1 312 701 7627	https://www.mayerbrown.com/en/	https://www.mayerbrown.com/en/people/s/streit-karen-l	2
Paul Jones	Partner and Chair of Tax Services	Jones Pyatt Law, LLC	Law Firm	Paul Jones established the firm in 2015. Paul focuses his practice on real estate tax appeals, exemptions and incentives in Indiana, Ohio and Michigan. He primarily represents developers and owners of commercial real estate in the Midwest. He has a strong track record of proven results in litigation and in obtaining favorable results for clients in settlement. In Indiana, Paul represents clients before county assessors, county property tax assessment boards of appeal (PTABOAs), the Indiana Board of Tax Review, the Indiana Tax Court, and the Indiana Supreme Court. In Ohio, Paul represents clients before county auditors, county boards of revision (BORs), the Ohio Board of Tax Appeals, and the Ohio appellate courts, including the Ohio Supreme Court. In Michigan, Paul handles appeals before the Michigan Tax Tribunal. As part of his tax credits and incentives practice, over the course of his career, Paul has served as lead counsel in more than $250M in New Markets Tax Credits (NMTC) transactions. He has also represented clients in connection with Low-Income Housing Tax Credit (LIHTC) transactions, various Indiana state tax credits, multi-family housing bond financing, and other state and federal tax credit and incentive transactions. Paul also advises clients in connection with Opportunity Zone (OZ) financing and co-founded a consulting firm focused on OZ financing known as O-Zone Reinvestment Advisors (OZRA). Paul is also a licensed Indiana Real Estate Broker. Paul received his Bachelor of Science in public affairs, with distinction, from Indiana University, Bloomington in 1998. He earned his Doctor of Jurisprudence in 2001 from Indiana University Robert H. McKinney School of Law, graduating magna cum laude. While in law school, he was an Associate Editor of the Indiana Law Review and a Program on Law and State Government Fellow. Paul received his Bachelor of Science in public affairs, with distinction, from Indiana University, Bloomington in 1998. He earned his Doctor of Jurisprudence in 2001 from Indiana University Robert H. McKinney School of Law, graduating magna cum laude. While in law school, he was an Associate Editor of the Indiana Law Review and a Program on Law and State Government Fellow. Paul is admitted to practice law in Indiana, Ohio, and Michigan	[email protected]	317-223-5441	https://jonespyattlaw.com/	https://jonespyattlaw.com/jones-pyatt-law-team/paul-m-jones-jr-2/	65.406
Daniel M. Bernstein	Member	Rosenberg & Estis, P.C.	Law Firm	Daniel M. Bernstein joined Rosenberg & Estis, P.C. in 2017 and is a Member and Leader of the firm’s Tax Incentives & Affordable Housing Department. Bernstein’s practice involves affordable housing and urban development issues in New York, obtaining property tax exemptions and abatements (new and old 421-a, ICAP/ICIP, 420-c, 420-a, J-51, Article XI, etc.), development rights bonuses and incentives / zoning requirements (Voluntary and Mandatory Inclusionary Housing, FRESH program, Zoning for Quality and Affordability) for New York City projects. Bernstein is experienced in the assessment and taxation of real property in New York, as well as acquisition, financing, leasing, Declarations of Condominium, and condominium offering plans. Bernstein also has extensive experience helping real estate developers obtain economic incentives for their residential, commercial, or mixed-use projects. Prior to joining Rosenberg & Estis, Bernstein spent over a decade at two New York City real estate law firms representing some of the city’s major residential, commercial, and mixed-use real estate developers. Bernstein began his career working on immigration, healthcare, and public benefit issues at a major New York labor union and for New York not-for-profit organizations, where he handled litigation in U.S. District and Circuit Courts.	[email protected]	(212) 551-1257	https://www.rosenbergestis.com/	https://www.rosenbergestis.com/attorney/daniel-m-bernstein/	8
David Cooke	President \| CEO	Cooke Commercial	Real Estate Firm	David works with clients to analyze commercial real estate needs in both national and local markets. David regularly compares lease vs buy analysis for clients; build-to-suit opportunities; and provides information on federal, state and local tax incentives. David commenced his real estate career in 1994 with CB Richard Ellis, representing retail and office tenants in securing over one million square feet of lease space on a national basis. He joined Opus South in 1998 where he developed and leased over 600,000 square feet of industrial space. David joined The Staubach Company in 2000 where he assisted corporate users in the disposition and acquisition of over 10 million square feet of office and industrial space and land. David’s experience includes advising, managing and negotiating corporate office and industrial leases, build-to-suits, building acquisitions/dispositions, land sales/acquisitions, transaction management, space programming and state and local incentives throughout North America. David has managed corporate alliances on a regional and national basis. There his responsibilities included organizing the real estate through the set up and implementation of real estate lease management software to proactively manage the portfolio with the overall goals of cost reduction and maximizing the value of the company’s leasehold interest.	[email protected]		http://www.cookecommercial.com/	https://www.linkedin.com/in/davidcookeay/	1
Rohit Kejriwal	President	Scarlet Oak Capital Impact	Financial Services	I am a champion of projects that benefit people and places. As president and founder of Scarlet Oak Capital, I connect companies and communities to niche capital sources and financial expertise, empowering them to navigate ambitious real estate projects that transform their organization as well as the neighborhood in which they locate. My background is in commercial real estate finance, private equity/debt, banking and credit underwriting. I have sourced and closed NMTC projects for a top-tier Community Development Entity (CDE), where I also performed asset management and unwinds, and assisted with the NMTC application. To date, I have led more than $450 million of New Markets Tax Credits and commercial real estate projects.	[email protected]		https://www.scarletoakcapital.com/	https://www.linkedin.com/in/rohit-kejriwal-b3625347/	907
Joe Marquez	President	JJM Inc DBA Marquez Business Incentives	Financial Services	Business Tax Incentives Expert helping businesses secure savings through tax credits and incentives such as Federal Increasing Research and Work Opportunity Tax, income tax credits, Federal Employee Retention payroll tax credits, and various state incentives. Provider of Cost Segregation analysis for asset purchases and new or remodel construction projects.	[email protected]		https://www.marquezincentives.com/index.html	https://www.linkedin.com/in/joe-marquez-73826316/	528
Sean Shimamoto	Tax Partner	Skadden, Arps, Slate, Meagher & Flom LLP & Affiliates	Law Firm	In particular, Mr. Shimamoto advises clients in the energy sector on a variety of tax matters involving the structuring, development, acquisition and/or disposition of renewable energy projects, and the related project financing, including the qualification for and monetization of tax credits and other tax benefits associated with such projects. Mr. Shimamoto is recognized as a leading practitioner in the area of Projects: Renewables and Alternative Energy in Chambers Global and Chambers USA, in addition to being selected for inclusion in The Legal 500 U.S. and ITR World Tax. He frequently writes and lectures on tax-related topics.	[email protected]	1.650.470.4670	https://www.skadden.com/	https://www.skadden.com/professionals/s/shimamoto-sean	8				1.000	Hillary Clinton	President of the United States		01/01/1970
Chris Baltimore	Managing Director – SALT & Tax Incentives	CBIZ	Accounting Firm	As CBIZ’s Managing Director of Tax Incentives, Chris focuses on providing credit and incentive opportunities to companies across the nation. Chris has a distinguished background in leadership with over 26 years of experience leading state and local tax teams. He has worked with a wide variety of industries to uncover incentive and grant opportunities.	[email protected]	816.945.5273	https://www.cbiz.com/	https://www.cbiz.com/about-us/employee-directory/employee-details/christopher-baltimore	880
Nick Panko	Vice President	CFO Services	Financial Services	Hi I’m Nick, VP At CFO, Services. We help companies maximize their ROI through business incentive programs throughout the United States, including R&D tax credits and Job & Investment credits to name a few. Are you aware that your business could be eligible for the R&D credit? Business incentives are offered in every state to help attract, maintain, and support your business operations, but huge numbers of businesses are missing out on their entitlement because they don’t have the time or resources available to identify, research and file a claim for the R&D credit. And to be frank, ensuring you are claiming the maximum credit available as a business, can be complex, unless you have made a career out of it (like us). Our results speak for themselves; over the last 20 years we have realized over $1B of benefits for our clients across a range of industries from manufacturing and construction, to food production and tech development.	[email protected]		http://www.cfoserv.com/	https://www.linkedin.com/in/nick-panko-bb93939/	485
Rita Williams	Director Business and Economic Development	Zaino Hall & Farrin LLC	Law Firm	Rita Williams serves as Director of Business and Economic Development Incentives and assists our clients with identifying, negotiating and implementing business planning opportunities and economic development incentives. With over twenty years of experience in the field, both as an outside consultant and as an internal executive leader of a Fortune 20 company’s economic development department, Rita has garnered national experience across various industries, including retail, manufacturing, supply chain, technology and utilities. With an impressive track record of working with Fortune 100 companies, Rita has successfully implemented strategic tax optimization structures and secured incentives for prominent organizations, such as Altafiber (Cincinnati Bell), Heinz, AES Ohio and The Kroger Co. Prior to joining the Firm, Rita established and led the economic development department for The Kroger Co., a Fortune 25 company by total revenue, as well as 84.51. She was responsible for negotiating all the location-based incentives for the entire Kroger family of companies, encompassing site selection in over 35 states. Her leadership extended to overseeing 2,700+ new and existing retail operations, as well as providing support to 38 manufacturing locations, 35 major distribution centers, and various technology operations within the enterprise. Throughout her career, Rita has also served clients in real estate finance, renewable energy, and manufacturing industries. She has experience in all areas of business and economic development incentives, including Community Development Area programs (CRAs), Tax Increment Financing arrangements (TIFs), Opportunity Zone (OZ) incentives, Renewable Energy Tax Credits (RETCs), the Inflation Reduction Act (IRA), and New Markets Tax Credits (NMTC). She has extensive expertise in navigating the complexities of combining multiple subsidiary planning tools to fill financial gaps. Prior to joining Kroger, Rita played a pivotal role in securing federal, state, and local incentives for various industries nationwide at an economic development consulting firm. Earlier, she gained valuable experience in the Multistate Tax Practice of PricewaterhouseCoopers, serving as a Senior Manager in PwC’s VISION Group and Multistate Tax Practice. Rita’s experience extends to analyzing, developing, and implementing state and federal planning techniques for companies in diverse sectors, with a particular focus on the retail industry. Beyond her professional accomplishments, Rita actively contributed to the community by serving on the board for the Ohio Chamber Research Foundation and participating in leadership organizations and volunteer initiatives, including Feeding America and United Way. Rita holds a Bachelor of Science degree in Accounting and Finance from Northern Kentucky University, and she earned her Professional MBA, Finance concentration, from the Miami Farmer School of Business.	[email protected]	Direct: 614-782-1551, Mobile: 513-315-9001	https://zhftaxlaw.com/	https://zhftaxlaw.com/rita-williams/	11
Kevin Sullivan	Partner	BRAYN Consulting LLC	Financial Services	Kevin is the Director of Real Estate & Construction Tax Incentives at BRAYN. His mission is to leverage his 10 years of experience in the design and construction industry to help CPA’s and their clients take full advantage of all federal and state tax incentives, credits, and deductions available to them. He is an award-winning expert on sustainable design and construction, and licensed as a Professional Engineer in over 30 states. Many business owners are unaware of the numerous incentives that are available to them. Through awareness and education, Kevin has helped hundreds of commercial and residential developers, building owners, and architecture, engineering, and construction (A/E/C) companies benefit from 179D Energy Efficient Commercial Building tax deductions, R&D tax credits, Cost Segregation, 45L Energy Efficient Residential tax credits, 199 DPAD, Fuel Excise tax recovery, and other incentives. Kevin currently serves on the board of the Bayou Land Conservancy, a community-sponsored land preservation organization working to permanently protect land in the greater Houston area. He and his wife recently traveled to 30 countries in 300 days, including a month long stint in India where they both became yoga instructors.	[email protected]	(888) 773-8356 ext. 708, (832) 570-3112	https://www.brayn.com/	https://www.brayn.com/our-team#modal-closed4	656
Aundre Oldacre	Co-Founder & Managing Partner	AoRa Development	Real Estate Firm	As a founding partner at AoRa Development, Aundre specializes in identifying, assessing, and preparing deals for underwriting by lenders and investors. The company emphasizes sustainable retrofits, new construction, and the strategic use of local, state, and federal incentives alongside innovative financing approaches to achieve outstanding returns. AoRa is dedicated to incorporating cutting-edge technologies and methods, such as modular construction, construction disruption, advanced building materials, PropTech, and AI, to enhance efficiency, quality, and cost-effectiveness while expediting property stabilization. Aundre’s commitment to sustainability is exemplified through the integration of renewable energy sources, leveraging municipal tax incentives and programs, virtual doorman and assistant services, property management solutions, and modular building techniques. These practices collectively contribute to heightened internal rates of return (IRR) for both investors and the firm.	[email protected]		https://aoradev.com/	https://www.linkedin.com/in/aundreoldacre/	2
Douglas Elbinger	Senior Energy Analyst	Lexicon Tax Strategies	Financial Services	179D Federal Tax Specialist. I have re-focused my efforts on educating C&I real estate owners’ and developers on how to take advantage of the many underutilized and largely unknown federal and state tax incentives …especially in areas of energy efficiency. So far, we have saved our clients more than $1 billion in specialty tax incentives. More than ninety percent of the accountants, CFO’s, and CPA’s that partnered with us were not even aware of how much money they were leaving on the table. Our national infrastructure of engineers, CPA’s, and tax attorneys specialize in Section 179D and will perform a complimentary feasibility study to prequalify your project. Our Section 179D services include: • Performing energy modeling and building inspections. • Reviewing construction documents. • Preparing certificates of energy efficiencies. • Assisting with amended tax returns or filing a change in method of accounting. • Coordinating with your tax preparer. • Providing complimentary audit support.	[email protected]		https://www.lexicontaxstrategies.com/	https://www.linkedin.com/in/douglas-elbinger1/	10
Rich Valencia	Account Executive	Business Group Resources	Financial Services	As an Account Executive at Business Group Resources (BGR), I have been helping business owners and companies get the money they deserve and be more competitive for over three years. I have a Bachelor’s degree in Business Administration, Management and Operations, and 20+ years of experience in the US Navy as a Chief Petty Officer, where I honed my skills in team building and leadership. My mission is to educate and assist my clients in claiming the lucrative tax credits and incentives that they are entitled to, but often miss out on due to lack of awareness or guidance. One of the programs that I specialize in is the Section 125 plan, which is a completely legitimate and widely used tax benefit program that saves businesses and employees money on payroll taxes, wellness benefits, and net pay. I am always eager to connect with potential clients and discuss the benefits and options of Section 125 plan and other tax incentive programs that BGR offers.	[email protected]	619-200-6585	http://www.businessgroupresources.com	https://www.linkedin.com/in/richvalencia-rdtaxcredits/	313
Carl Obradovich	Tax Partner	Deloitte	Accounting Firm	Carl leads Deloitte Tax LLP’s credits and incentives practice: Global Investment and Innovation Incentives (Gi3) Tax Services. He has more than 15 years of experience dedicated to assisting companies with evaluating their credits and incentives profile for global, federal, and state business tax incentives related to research & development, sustainability initiatives, employment activities, and capital investments & real estate. Carl serves businesses in many industries, including consumer, energy, industrial products, construction, financial services, and life sciences. He has extensive experience working with the IRS to defend credit claims during exam and developing methodologies to align with company accounting data and projects. Carl is a CPA in the state of Georgia and received his BS at Illinois State University and MBA at DePaul University.	[email protected]	+1 404 631 2000	http://www.deloitte.com/	https://www2.deloitte.com/us/en/profiles/carl-obradovich.html	19.571.216
James Ortiz	Principal, State and Local Tax	REDW	Financial Services	James has been instrumental in developing and leading REDW’s State and Local Tax (SALT) practice, and has more than a dozen years of experience in that arena. He assists clients with complex multi-state income/franchise tax matters, as well as sales and use tax issues, across a wide range of industries, including healthcare, manufacturing, software/technology, digital advertising, construction, renewable energy, telecommunications, and real estate. With extensive experience with New Mexico gross receipts tax and compensating tax, James helps clients with New Mexico tax issues, as well, from managed audits and audit representation to refund requests, letter rulings, tax incentives, and nexus determinations.	[email protected]		https://www.redw.com/	https://www.redw.com/team/james-ortiz/	2
Belinda Montgomery	President	Montgomery CPA Services	Accounting Firm	20 years of tax expertise, including ten years in public accounting (including 2 of the Big 4), and ten years directing corporate tax departments for E*TRADE Financial and The Money Store. Significant tax expertise in FAS109 tax accounting, FIN48, merger & acquisitions, federal tax planning, state and local taxation, and tax incentives and credits. Industry expertise in areas of real estate, construction, banking, brokerage, asset management, manufacturing for C Corporations, flow through business structures and high net worth individuals.	[email protected]	916-765-5717	https://www.montgomerycpa.net/home	https://www.linkedin.com/in/belinda-montgomery-cpa-mst-a8340825/	6
Jill Mazur	Director	Engineered Tax Services Inc.	Financial Services	Jill Mazur is a Director at Engineered Tax Services, specializing in national client development, relationship management and strategic direction. Jill is a licensed CPA who has found success focusing specifically in the Specialty Tax arena for over 10 years. She is a frequent speaker and professional educator for CPA’s, Architectural & Engineering Firms, and the Real Estate Industry. Her primary focus is on Federal, State and Local Energy Tax Incentives, R&D Tax Credits and Engineering-Based Cost Segregation real estate solutions to help companies, property owners and top accounting firms across the country benefit from under-utilized tax benefits to increase cash flow and enhance profitability to maximize opportunities for success. Jill is a graduate of the University of Texas – Austin, and as a firm believer in giving back to the community, Jill has served on the Board of Non-Profits, including the Houston Symphony, and is currently on the Steer Committee of the Houston Livestock Show and Rodeo. She also enjoys traveling, skiing, and trying new restaurants. She is currently mom to two huge Ragdoll cats.	[email protected]	949-350-6369	https://engineeredtaxservices.com/	https://engineeredtaxservices.com/bios/jill-mazur/	120.932
Paul Gevertzman	Partner	Anchin, Block & Anchin LLP	Accounting Firm	Paul Gevertzman, CPA, J.D., is a Tax Partner at Anchin. He is the Tax Leader of the Firm’s Architecture & Engineering and Construction Industry Groups. His financial experience combined with his legal background allows him to bring a unique perspective to his clients. Paul is also Co-Practice Leader for Anchin’s Tax Credits & Incentives Group, which assists companies in identifying and receiving local, state and federal tax incentives and credits. Paul has extensive tax and business experience with corporations, individuals, and partnerships. He assists companies to maximize their economic development incentives, enabling them to receive benefits, which can reduce and often eliminate a company’s tax liability. Through strategic tax planning, Paul has helped clients save significant tax dollars, helping them to maximize profits and reinvest in their business. Paul is a prolific speaker whose expertise is frequently sought by major media outlets including The Wall Street Journal, The NY Times, Money Magazine, Bloomberg Radio; and Yahoo Finance Live’s The First Trade. Paul is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA), having served on its Employee Benefits Committee for ten years. Paul is admitted to the United States Tax Court, and is a member of the Board of Directors at Southwest Brooklyn Industrial Development Corp.	[email protected]	212.840.3456	https://www.anchin.com/	https://www.anchin.com/team/paul-gevertzman/	8
Richard Wile	Partner	RubinBrown LLP	Accounting Firm	Rich Wile is a Partner in RubinBrown’s Tax Consulting Services Group. With more than 25 years of industry experience in the manufacturing and engineering fields, Rich specializes in research and experimentation tax credits, 179D energy deduction, manufacturing consulting and business process improvement. Prior to joining RubinBrown in 2014, Rich was the Chief Engineer at another St. Louis based accounting firm.	[email protected]	314-290-3367	https://www.rubinbrown.com/	https://rubinbrown.thunder-production.com/partners/richard-wile/	286
Jesse Bowman	Business Development Manager	FI Group	Consulting Firm	Jesse is a trusted advisor specializing in US and global research and development tax incentives (R&D). Main business sector expertise – information technology, finance, aviation, manufacturing, construction, life science, transportation, etc.	[email protected]		https://us.fi-group.com/	https://www.linkedin.com/in/jpbowman/	8
Jennifer Flynn	Northeast Director of Business DevelopmentNortheast Director of Business Development	Source Advisors	Financial Services	As specialists in the R&D tax space, we are sought out by CPAs and accountants who are exploring ways to help their clients optimize all of their tax credits. In addition, manufacturing, software, construction, engineering, and technology companies hire us to work closely with their trusted advisors to leverage the overall expertise of both parties to minimize their tax obligation. If you or your client falls under one of the three activities mentioned but haven’t optimized the R&D tax credits yet, I invite you to have a conversation. Whether or not we decide to work together, I can share some insights that can have a significant impact on your taxes. In addition, we can provide a look back for up to three years, helping to recover the cash that you may have overpaid. To make scheduling easier, here is a link to my calendar https://calendly.com/jennifer-flynn/15min, please pick a time that works best for you.	[email protected]	908.902.4541	http://www.sourceadvisors.com/	https://www.linkedin.com/in/jenniferflynn11/	956
Anne Levin-Nussbaum	Partner	Akerman LLP	Law Firm	Anne Levin-Nussbaum, a federal income tax lawyer for more than 25 years, focuses her practice on transactions involving the development, financing, sales and acquisitions of renewable energy projects. She advises her clients on energy tax credits, depreciation and other tax incentives for clean energy transition and alternative energy production. Anne has extensive experience representing developers, lenders, and investors in tax equity transactions utilizing flip partnership, sale leaseback, and inverted lease structures to finance renewable energy projects such as community and utility scale solar, wind, geothermal, combined heat and power, and municipal trash. Her practice also includes representing buyers and sellers in M&A transactions, providing tax opinions and structuring advise to sponsors and tax equity, tax controversy work, advising tax credit insurers and policyholders, and reviewing PPAs, EPCs, safe harbor supply contracts, leases, tax appraisals, financial models and more. Anne is a valuable resource on the broad range of clean energy tax credits and deductions available through the Inflation Reduction Act of 2022 (IRA) and subsequent guidance issued by the Treasury and the IRS. She frequently writes and speaks on the IRA, and is advising clients about new opportunities related to the domestic content adder, energy communities, microgrids, energy efficient building property, direct pay and transferability. Published Work and Lectures	[email protected]	+1 212 880 3835	https://www.akerman.com/en/	https://www.akerman.com/en/people/anne-levin-nussbaum.html	19.571.216
James Edmonstone	Principal	Scott Jeffrey & Associates, LLC	Financial Services	Jim has over twenty-five years of experience in areas including financial management, business turnarounds, dispute resolution, federal, state and local taxation, corporate divestitures, runoffs, fraud identification and recovery, and valuation. He has been a principal of SJ&A since its founding. Mr. Edmonstone’s industry experience includes retail, manufacturing, public utility, alternative energy power generation, cable television, property and casualty insurance, reinsurance, retail construction, pulp and paper, petrochemical, and heavy industrial construction/engineering. Mr. Edmonstone has extensive experience in computing the value of tangible and intangible assets related to contract disputes. He has obtained settlements from manufacturers, vendors, retailer licensees, service providers, taxing authorities, contractors, suppliers and third parties. He directed the shut-down of commercial insurance/reinsurance programs for a major insurance company collecting millions from financially distressed reinsurers, bought out reinsurance liabilities at a profit and negotiated insurance guarantee settlements. His public utility experience includes holding company subsidiary dispositions and closures, cable television operations, power generation (fossil, nuclear and alternative energy) audit, procurement and contract settlements. He has advised construction, information technology, manufacturing, petrochemical, pubic utilities, nonprofit, and retail clients in the area of federal, state and local taxation issues and has negotiated tax agreements and settlements with numerous jurisdictions. He has assisted corporate clients in structuring contracts to maximize tax incentives, litigated tax issues, identified missed incentives, assisted contractors in designing proposals to maximize potential client incentives, and assisted large municipalities with forensic accounting and debt issues. He has amassed considerable on-site experience for large construction projects in petrochemical, nuclear and fossil power generation, alternative energy and pulp and paper. He also developed the finance/controller’s organization for the subsidiary of a major engineering/construction firm.	[email protected]	847.274.0823	https://www.scottjeff.com/	https://www.scottjeff.com/james-edmonstone	2
Peter Downing	Tax Partner – National Leader Credits and Incentives	Marcum LLP	Accounting Firm	Peter Downing is a principal in Marcum’s Costa Mesa Office and a member of the Firm’s Tax and Business Services division. He serves as the national leader of Marcum’s Tax Credits and Incentives group, where he oversees the utilization of federal and state tax credits and incentives for clients Firm-wide. Peter joined Marcum in 2017 after 15 years as managing partner of a firm specializing in tax incentives, which he co-founded in Newport Beach, California. At his predecessor firm, Peter saved his clients more than $50 million through the utilization of federal and state tax credits and various incentive programs, such as the California Enterprise Zone, Federal Empowerment Zone, Federal Work Opportunity Tax Credit, and California New Jobs Tax Credit, and reimbursements through California’s ETP Program. Peter has more than 25 years of experience serving clients in the retail, restaurant and hospitality, manufacturing and distribution, finance, and mortgage banking industries. His early career was spent as a senior manager at a “Big Four” accounting firm, where he worked extensively in the incentives area. He also served as vice president of tax for a large banking holding company in Providence, RI, where he focused on tax minimization projects and the bank’s corporate tax compliance functions.	[email protected]	949.236.5680	https://www.marcumllp.com/	https://www.marcumllp.com/people/peter-downing	8
Casey Barka	Co-Founder & VP of Tax Credit Services	Strike Tax Advisory	Financial Services	Executive Leader and Co-Founder of Idaho-based tax consulting firm responsible for operational excellence, compliance, business development, and strategy within a multi-functional team. Expert in all aspects of qualification and quantification of R&D tax credits and other incentives. Integral member of leadership team, providing guidance and oversight among all aspects of daily operations, including business development, fulfillment, compliance, and audit. Key Achievements:  Established all internal processes and pioneered proprietary methods and calculation models for R&D and Employee Retention Credits (ERC) clients. Generated all study-related templates, website content, marketing collateral, and training materials to ensure superior client service in compliance with new reporting standards.  Managed a portfolio of 600+ clients, established partner relationships, and delivered tax solutions across various sectors. Personally calculated, substantiated, and reviewed over $160M in credits to businesses, with a nearly 100% sustention rate under audit.  Designed, developed, and deployed proprietary web-based software solution providing real-time interaction for clients and partners, secure document transfer, automated document analysis methods, and conveyance of client deliverables. Effectively communicated requirements to software developers and validated functionality.  Led a team of CPAs, attorneys, scientists, and engineers, promoting a culture of excellence all while growing the company from a 4-person team to over 40 multinational employees and contractors. Implemented numerous process automation improvements to increase staff efficiency.	[email protected]		https://www.striketax.com/	https://www.linkedin.com/in/caseybarka/	236
Matthew Bitter	Business Development – Location Advisory Services	McGuire Sponsel	Financial Services	I work with local and state economic development officials to secure tax incentives on behalf of clients who are experiencing growth, making capital investments, relocating business, or adding jobs.	[email protected]	(317) 759-0078	https://mcguiresponsel.com/about/meet-the-team/matthew-bitter/	https://www.linkedin.com/in/matthew-bitter-346687107/	880
Ryan Buisman	Account Manager	Think LLP	Accounting Firm	Account Manager with a demonstrated history of achieving sales goals while providing exceptional customer service. Think LLP specializes in tax incentives and credits while offering Big 4 tax expertise with a personalized experience. Currently exploring organizations with a presence in the state of Georgia to assist in monetizing JTC and QJTC tax savings opportunities.	[email protected]		https://thinkllp.com/	https://www.linkedin.com/in/ryan-buisman/	8
Matthew munoz	Associate Director	Corporate Tax Incentives	Financial Services	I am an Associate Director at Corporate Tax Incentives, a company that helps clients assess, substantiate, and acquire tax credits and incentives from state and federal government. With my skills in business data management, income statements, and candor, I guide and consult clients on how to optimize their tax strategy and save money. Before joining Corporate Tax Incentives, I was a Director of Inside Sales at V3 Electric, Inc, a leading solar energy company. There, I led a team of sales representatives who generated leads and closed deals for solar energy systems. I also implemented effective sales strategies, trained and coached my team, and built rapport with customers. I am passionate about innovation, sustainability, and customer satisfaction, and I am always eager to learn new skills and explore new opportunities in the renewable energy sector.	[email protected]		https://www.ctillc.com/	https://www.linkedin.com/in/matthew-munoz-aa19041b1/	83
Tessie Gaa Castro	Business Development Manager & Tax Credit Consultant	R&D Incentives Group	Financial Services		[email protected]		https://www.rdincentivesgroup.com/		3
Julia Hoffman	Executive Director	Ernst & Young	Accounting Firm	Managed successful integration of practice professionals into a cohesive team for two geographic reorganizations of firm business/operating areas. Developed/counseled/advocated for team members’ career advancement; planned succession for new Midwest Credits & Incentives practice leader. Effectively developed and managed marketing strategy for ARRA-related business tax and grant programs. Increased technical knowledge on policy issues and related [federal] incentives for climate change/sustainablity/green projects. Garnered internal practice awards for: best practice [2010]; best teaming [2008]; best market strategy [2009]. Acknowledged by colleagues in bottom-up reviews [2004-06] to be an extremely effective leader who strongly promotes inclusiveness and flexibility; provides timely and substantive feedback; actively teaches and develops the next generation of professionals and communicates clearly. Research and analyze economic data to create unique policy positions on public incentives and economic development. Frequent speaker at industry events on economic development/public policy/tax incentives and credits; contributor to published articles and technical papers.	[email protected]		http://www.ey.com/	https://www.linkedin.com/in/julia-hoffman-63b6421a/	8
Meghan McCullough	Executive Director	Film Incentives Group, LLC	Financial Services	Meghan McCullough has been Director of Business Development at Film Incentives Group since 2009, overseeing sales, marketing and communications. Her main focus is to develop key relationships with Motion Picture Companies, Television Networks, Public Television Stations, Cable Companies and Commercial Production Companies. Meg is also in constant contact with CFOs and Tax Officers of major corporations who are interested in purchasing film tax credits to offset their state income tax liabilities. Meg helps her corporate clients realize substantial savings on corporate income, franchise and premiums taxes. She is very adept at timing purchases so that both the seller of the film tax credit and the corporation making the purchase both derive the best possible monetary benefit. A gracious negotiator, Meg’s energy and determination have helped Film Incentives Group close purchases and transfer hundreds of millions of dollars of state film tax credits for her clients all over the country. Prior to joining Film Incentives Group, she was Business Development Manager at A Respected Colleague (ARC), a human resource consulting firm. Having spent many years in the consulting/recruiting/staffing field, Meg’s background also includes years of placing accounting and finance professionals into both permanent positions and consulting assignments with The People Source Group, Kreischer Miller & Company and Acsys Inc. Meg received her undergraduate degree from Villanova University and had previously attended St. Bonaventure University where she was a member of the NCAA Women’s Cross Country Team. When her day is done at Film Incentives Group, Meg can usually be found in transit! She spends most of her time either in the car or cheering from the sidelines/audience with her husband supporting the various pursuits of their three children.	[email protected]		http://filmtaxcredits.com/	http://filmtaxcredits.com/16/public/executives.aspx	12
Scott Willis	Client Development Director	Engineered Tax Services	Financial Services	As Director of Business Development at ETS, I identify specialty tax incentives like ^ Cost Segregation ^ R&D Tax Credits ^ Energy Tax Credits, EPAct 179D & 45L Certifications ^ DEIRA approved Insurance Replacement Cost valuations I enjoy partnering with real estate investors, business owners, CPAs and their clients in helping their investments perform at their best. Engineered Tax Services (ETS) is a licensed professional engineering firm with niche accounting and tax expertise working nationally with CPAs, Property Owners, Investors and Designers capturing IRS Federal, State and Local tax incentives and approved programs. We work behind the scenes for many of the top 100 CPA firms, A&E designers, real estate investors, private individuals and large corporations.	[email protected]		https://engineeredtaxservices.com/	https://www.linkedin.com/in/scott-willis-1913466/	120.932
Corey Leon	Senior Field Director, Central Team	Grow America (formerly NDC)	Financial Services	Consulting exec with experience in the practical application of real estate finance, development and tax incentives. Specialist in federal funding programs (CDBG, HOME), rehabilitation (aka historic) tax credits, tax increment finance, property tax abatement, new markets tax credits and low-income housing tax credits. Have created projects’ pro forma and shown how various programs impact the bottom line. Clients include municipalities, housing authorities and non-profit developers. Real estate finance trainer in all of Grow America (formerly NDC)’s well-regarded certification programs (Economic Development Finance Professional, Housing Development Finance Professional, Rental Housing Development Finance Professional and Historic Redevelopment Finance Professional). Developed the curriculum for the Supporting Empowered Emerging Developers (SEED) program which trains underrepresented individuals for development careers.	[email protected]		https://growamerica.org/	https://www.linkedin.com/in/coreyleon/	8				1.000	SCHAUER, MARK HAMILTON	Governor of Michigan	Democrat	01/01/1970	500	MCCANN, SEAN A	Michigan State Senate	Democrat	05-14-2014	500	MCCANN, SEAN A	Michigan State Senate	Democrat	10/2/2014
Eric Dantzler	Director, Incentive Compliance	Atlas Insight, LLC	Consulting Firm	Site Selection and Economic Development Incentives Consulting As the Director of Atlas Insight’s Incentive Compliance group my primary responsibility is to oversee and manage our firm’s portfolio of State, Local & International incentives under compliance for our corporate clients. I am extremely well-versed in all manner of statutory and discretionary incentives including cash grants, withholding tax rebates, IRB & TIF financing, property tax abatements, sales tax exemptions, tax credits, utility incentives, training grants, Federal grants, infrastructure grants and local governmental incentives. I also lead Atlas Insight’s research team, and remain actively involved with client management, incentive negotiation, site selection, incentive opportunity evaluation, strategic planning, forecasting, risk management and business development. Serving as a business consultant for companies ranging from rapidly growing start-up firms to the largest fortune 500® companies, I am regularly tasked with blending corporate disciplines such as Finance, Real Estate, Tax, Legal, Government Affairs, HR, & Legal to deliver best-in-class client service.	[email protected]		https://www.atlasinsight.com/	https://www.linkedin.com/in/eric-dantzler-7700148/	12
Liddy Steele	R&D Tax Services Senior Manager	Moss Adams LLP	Accounting Firm	Liddy has significant experience helping companies identify, increase, document, and support claims related to R&D credits. She works with clients from a wide range of industries, including manufacturing, agribusiness, food and beverage, technology, aerospace, and forest products. She primarily works with S corporations and partnerships in the Pacific Northwest region, and understands the unique opportunities and challenges facing these companies. Prior to joining Moss Adams, Liddy spent several years performing R&D tax credit studies at a regional public accounting firm.	[email protected]	(206) 302-6781	https://www.mossadams.com/	https://www.mossadams.com/people/liddysteele	749.256
Deanna Armstrong	Tax Credit Account Manager	TaxCredible (formerly Alpharesults)	Financial Services	Specialties: State Tax Credits, Business Development, Georgia Tax Credits, Retraining Tax Credits, Job Tax Credits, Investment Tax Credits, Tax Incentives, Federal Tax Credits, WOTC, Work Opportunity Tax Credit, Research Tax Credit, R&D Tax Credit, Cost Segregation, 179D, LIFO	[email protected]		https://www.taxcredible.com/	https://www.linkedin.com/in/deannaarmstrong/	67
Philip Litvin	Director	Think LLP	Accounting Firm	Philip is a Director at Think LLP, with a background in tax credits & incentives, and complex regulatory compliance. Since 2009, he has been working with individuals, teams and organizations, helping them clarify what they need and focus on getting it. His belief is that solutions to organizational challenges are best constructed when tailored to match the unique makeup of the organization. As head of his department, he is responsible for forging new partner channels and strategic alliances, leading sales, project management, and client onboarding nationwide. Prior to working with Think LLP, Philip has worked and consulted in finance, oil and gas, international travel and transportation, high volume wholesale distribution, and B2B marketing and development. Philip is also currently sitting on the Board of Directors of the Vanguard Council, which is a subset of LAAHU (a chapter of NAHU – National Association of Health Underwriters) with a mission to inspire and cultivate a community of thought leaders, innovators, and trailblazers who are reshaping our industry to support success through connections.	plitvin@thinkllp		https://thinkllp.com/	https://www.linkedin.com/in/philiplitvin/	8
Taylor Kotas	Sr. Sales Manager – East Coast	Leyton	Financial Services	I am responsible for 5 full sales cycle teams as well as several BDR teams. These teams are focused on educating clients about tax strategies and incentives, including the Employee Retention Credit, R&D Credit, Energy Efficiency Incentives (179D) and State and Local Tax (SALT). Employee Retention Credit: This incentive has been a major focus as businesses look for funding sources to help recover from COVID19. Companies can receive up to $26K per W2 employee. Leyton offers a thorough study to maximize our clients’ claims while ensuring they are fully defensible. If you haven’t looked into the Employee Retention Credit for your company yet, we recommend doing so sooner rather than later as the credit is set to expire. R&D Credit: This credit is designed to encourage innovation by allowing companies to recapture a percentage of their R&D investment to lower income or payroll tax liability. The R&D Credit became permanent in 2015 so this can be built into financial plans as a way to free up cash flow year after year.	[email protected]		https://www.leyton.com/	https://www.linkedin.com/in/taylor-kotas/	650
Michael Cooper	President	TD Community Development Corporation	Financial Services	Michael Cooper is the President of TD Bank’s New Markets Tax Credit Program.	[email protected]		https://www.td.com/us/en/personal-banking	https://nmtccoalition.org/board-member/michael-cooper/	74
Mercedes Martin	Shareholder	Buchalter	Law Firm	Mercedes O. Martin specializes in real estate transactions, with an emphasis on real estate secured transactions, tax credit finance and equity investments. She Co-Chairs the firm Community Development Finance group. Mercedes regularly represents developers, borrowers, lenders and investors in the structuring and financing of projects nationwide utilizing low income housing tax credits, new markets tax credits, renewable energy credits and state certificated credits, as well joint venturers in the acquisition, disposition, management and financing of office, retail, commercial and multifamily projects. Her areas of expertise include complex low income housing tax credit transactions involving multiple public and private funding sources, affordable housing and subsidy layering analysis, new markets tax credit funded affordable housing developments, formation of tax credit partnerships, and federal, state and local compliance of utility scale solar, wind and battery storage projects. Ms. Martin has been recognized as a nominee for the Los Angeles Times B2B Publishing’s 2023 “Inspirational Women Forum and Leadership Awards” by the Los Angeles Business Journal as “Leader of Influence: Minority Attorney” from 2020-2023, and as a Southern California 2020-2023 “Rising Star” by Super Lawyers Magazine.	[email protected]	(213) 891-5203	https://www.buchalter.com/	https://www.buchalter.com/attorneys/mercedes-o-martin/#bio	38
Jordan Monsour	General Counsel	Dedeaux Properties	Real Estate Firm	Member of the Public Finance and Incentives Group at Butler Snow with a practice emphasis in: Federal and State Historic Rehabilitation Tax Credit, Federal New Markets Tax Credits Law, General and Complex Real Estate Matters, HUD Insured Mortgages & Loans, Public Finance Law, and Commercial Lending.	[email protected]		https://dedeauxproperties.com/	https://www.linkedin.com/in/jordanmonsour/	38.965.193				668	Butler Snow LLP			01/01/1970	559	Butler Snow LLP			01-15-2021	778	Butler Snow LLP			01-16-2020
Gilbert Gerst	Senior Vice President, Manager Community Developoment Banking	BOK Financial	Financial Services	Gilbert Gerst leads the community development group and is responsible for compliance and CRA examinations as well as community development lending and investments for Texas, Oklahoma, Colorado, Arizona, Arkansas, Kansas, and Missouri. He specializes in real estate financing for low-income housing tax credit projects by providing construction financing, permanent financing, and equity investments. Gerst earned his bachelor’s degree in accounting from the University of North Texas and his master’s degree in real estate from the University of Texas at Arlington. He has been involved with BOK Financial’s executive diversity and inclusion council for more than three years. Outside of the office, Gerst can be found camping and spending time outdoors.	[email protected]		https://www.bokfinancial.com/	https://thestatement.bokf.com/experts/gilbert-gerst	411
Karen Kepler	Partner	Sullivan & Worcester LLP	Law Firm	Karen has a general commercial real estate development and finance practice representing owners, developers and financial institutions in construction, term and bridge financing transactions for all commercial real estate asset classes. She also leads the firm’s Affordable Housing and Community Economic Development Group and has significant experience representing owners, developers, financial institutions and quasi-public agencies in HUD and Fannie Mae-financed developments, federal and state low income housing tax credit, historic tax credit and tax-exempt bond financed projects, New Markets Tax Credit developments and “Comprehensive Permit” projects under Massachusetts General Laws Chapter 40B. Karen also has extensive experience structuring complex, multi-tiered and multi-phased projects using creative land use tools such as condominiums, air-rights and ground leases. Karen is also co-chair of Sullivan’s Women’s Initiative and serves on the firm’s Diversity, Equity & Inclusion Committee.	[email protected]		https://www.sullivanlaw.com/	https://www.sullivanlaw.com/karen-j-kepler	650				500	COAKLEY, MARTHA M	Governor of Massachusetts	Democrat	01/01/1970	500	DAVIS, WENDY R	Governor of Texas	Democrat	11-06-2013	500	COAKLEY, MARTHA M	Governor of Massachusetts	Democrat	11-01-2013
John Kaminski	Lawyer	Drummond Woodsum	Law Firm	John Kaminski’s practice is centered on business transactions and tax law with an emphasis on community and project development. He leverages a combination of tax and transactional expertise to help clients achieve their objectives. John regularly advises developers and lenders involved in real estate development, affordable housing projects, and historic rehabilitation projects. He has worked with for-profit and non-profit developers on mixed commercial and residential developments, federal and Maine historic rehabilitation tax credit projects, low-income housing tax credit projects, project financing with the Maine State Housing Authority and other state housing authorities, resyndication and refinancing of existing housing projects, and U.S. Department of Housing and Urban Development programs. His community development projects also include work with New Markets Tax Credit. John serves as lead counsel for Midcoast Regional Redevelopment Authority, the public agency established to redevelop the former Brunswick Naval Air Station, which closed in 2011. The redevelopment effort has involved over $400 million in public and private sector financing, property transfers through property sales or commercial leases to over 135 business users, and the creation of over 2400 jobs. The private sector financing involved three New Markets Tax Credit projects totaling approximately $45 million. John often advises clients on individual and business tax matters and on estate planning. He also handles federal tax cases at the audit, appellate, National Office and U.S. Tax Court levels, and has represented clients in state tax cases at the Maine Revenue Services and in Maine courts. He also represents clients requesting private letter rulings from the Internal Revenue Service. John is listed in Best Lawyers in America in the field of Tax Law, is a frequent speaker at professional seminars and has taught courses in business and tax law as an Adjunct Professor at the University of Maine School of Law and the University of New England.	[email protected]	207.253.0561	https://dwmlaw.com/	https://dwmlaw.com/profile/john-s-kaminski/	1				1.000	MILLS, JANET T	Governor of Maine	Democrat	09/10/2022	1500	MILLS, JANET T	Governor of Maine	Democrat	03-25-2022	500	Sara Gideon	U.S. Senate Maine	Democrat	09-15-2020
A. Ross Pini	Associate	Klein Hornig LLP	Law Firm	Ross Pini focuses his practice on a wide range of affordable housing and community development matters, and regularly represents nonprofit and for-profit developers in complex transactions involving federal and state Low Income Housing Tax Credits, federal and state Historic Tax Credits, New Markets Tax Credits and tax exempt bond financing. Ross also frequently advises nonprofit organizations on a variety of corporate governance matters. Ross became involved in affordable housing and community development while at Boston College Law School, where he was a member of the Community Enterprise Clinic, Community Economic Development Law Group, and Boston College’s chapter of Project No One Leaves, a foreclosure prevention task force in Greater Boston. He also interned with the Harvard Legal Aid Bureau’s Foreclosure Defense Task Force and Judge Alexander Sands of the Massachusetts Land Court.	[email protected]	617.224.0623	https://www.kleinhornig.com/	https://www.kleinhornig.com/professional/a-ross-pini/	650.706
Adebare Ogunleye	Associate	Cannon Heyman & Weiss LLP	Law Firm	I am an attorney, practicing in the areas of community development, affordable senior and multi-family housing development law, utilizing various tax-driven development incentives, including among others, Tax-Exempt Bond Financing, the federal and New York State Low-Income Housing Tax Credit, federal and New York State Historic Tax Credit and the New Markets Tax Credit. I am a member of the American Bar Association, the New York State Bar Association, the Minority Bar Association of Western New York, and was a recipient of the NYSBA Real Property Law Section Melvyn Mitzner Award (2019). I served as an Assistant Treasurer for the Minority Bar Association of Western New York during the 2021-22 board term, and currently serve on the Board of Directors of Heart of the City Neighborhood.	[email protected]	716-800-8738	https://chwattys.com/	https://www.linkedin.com/in/adebare-ogunleye-b3a56a41/	19
Thomas Webber	Partner	Goldfarb & Lipman LLP	Law Firm	Thomas Webber’s practice is focused on community economic development, real estate, affordable housing, nonprofit and municipal law. Mr. Webber represents numerous public agencies and nonprofit developers on mixed-use and commercial projects. He has negotiated and drafted disposition and development agreements, loan documents, and ground leases for complex mixed-use developments, including finance documents for new markets tax credit transactions. Mr. Webber’s work in this area involves structuring complex development transactions involving public and private partnerships, advising clients on public and private financing structures and all aspects of development issues, including CEQA-related and real property security issues. Mr. Webber represented the Community Redevelopment Agency of the City of Los Angeles on various aspects in the development of Staples Center, the Marriott Convention Center Hotel, and the new Broad Museum. He represents the City of Santa Clara in development of the new stadium to be home to the San Francisco 49ers, providing advice on financing, construction and operation issues related to the stadium. He also represents public agencies and nonprofit organizations on the development, financing and management of affordable housing and mixed-use projects and programs that utilize state assistance, including MHP and MHSA financing, and federal assistance, including, tax credits and CDBG, NSP and HOME financing. Mr. Webber also works with a wide variety of nonprofit entities, including school districts, affordable housing developers, and other charitable organizations providing legal guidance regarding nonprofit operations and administration, tax issues, as well as matters related to property, real estate, and other corporate and organizational matters.	[email protected]	213-627-6336	https://goldfarblipman.com/	https://goldfarblipman.com/thomas-h-webber/	38
Barry Halpern	PARTNER TAX & BUSINESS	Marcum LLP	Accounting Firm	Barry Halpern, CPA is a Tax & Business Services partner at Marcum LLP’s New York City office and leads Marcum’s national State Credits and Incentives practice. His practice helps clients identify, negotiate, and secure various financial incentives and benefits such as cash grants, tax credits, training incentives, utility benefits, sales/use and property tax exemptions and abatements etc., and assists them with expansion eff orts throughout the United States. He works very closely with Marcum’s national Research & Development and General Credits and Incentives (renewables) groups. Together, they deliver high-value quality professional services and have obtained lucrative federal and state tax credit and incentives for businesses across industries including manufacturing and distribution, technology and media, financial services, construction, healthcare, and private equity. Prior to joining Marcum, Barry spent close to fifteen years with a “Big four” accounting firm where he advised clients in all areas in state taxation. He also spent a few years in that firm’s National Multistate Practice, consulting with businesses on various refund opportunities, including state credits and incentives. He has extensive experience advising clients on New York State and New York City tax matters, having successfully represented corporations and partnerships before state taxing authorities. In addition, Barry frequently conducts internal and external training sessions and webinars. He has written numerous published articles and tax alerts on credits, incentives, and state taxation issues and speaks often at professional events.	[email protected]	212.485.5715	https://www.marcumllp.com/	https://www.marcumllp.com/people/barry-halpern	8
Diane Yetter	President, Sales Tax Institute & Yetter Tax	Sales Tax Institute, YETTER – tax meets technology	Consulting Firm	Diane L. Yetter is the “Sales Tax Nerd®” as well as a strategist, advisor, speaker, and author in the field of sales and use tax. She is president and founder of YETTER, a sales tax consulting and tax technology firm. She is also the founder of The Sales Tax Institute. Diane works with clients of all sizes in a myriad of industries to deliver sales tax services ranging from tax technology to tax policy, planning, and training. She also regularly partners with other advisors to help them serve their clients. She is a Certified Implementation Partner for Avalara, a Certified Training and TDM Specialist and an Accounting partner for Vertex, Inc., a Consulting partner with SOVOS, and a Certified Implementation Partner and Trainer with Thomson Reuters ONESOURCE Indirect Tax. As a speaker, Diane is frequently asked to present to industry groups concerning sales and use tax issues including the Council on State Taxation (COST), Chicago Tax Club, Vertex User Conference, Taxpayer’s Federation of Illinois, Avalara, the National Association of Women Business Owners (NAWBO), Diversified Communications (IOFM), the Institute of Professionals in Taxation (IPT), National Association of Credit Managers (NACM), National Association for Retail Marketing Services (NARMS), and Thomson Reuters User Conference. Diane was invited to testify before the Senate Finance Committee regarding the impact of the Wayfair decision on small businesses and remote sellers. As an author, Diane has written articles concerning sales and use tax issues. She co-authored “No Excuses: Automation Advances Make Sales Tax Collection Easier for Everyone” for State TaxNotes and “The Best Practices of a Best-in-Class Corporate Tax Department” and “Best Practices in Transaction Tax Systems Implementation” for the Journal of MultiState Taxation and Incentives. Diane authored Drop Shipments: Taxation, Compliance and Planning and Multistate Guide to Sales and Use Tax: Manufacturing, both published by Wolters Kluwer (CCH). She was an editor for the 1995-1996 edition of the Information Technology Association of America Software & Services State Tax Report and is the author of the US Sales Tax Chapter for the IBFD VAT Worldwide Research Database. She has also appeared as an expert witness in legal matters and litigations. Diane is a member of the AICPA, Illinois CPA Society, Chicago Tax Club, Taxpayers’ Federation of Illinois, and the Institute of Professionals in Taxation. Yetter Tax is a member of the Practitioner Connection with the Council on State Taxation and Diane represents client concerns on several task forces. She is a board member of the Business Advisory Council of the Streamlined Sales Tax Governing Board. Diane was named in Accounting Today’s 100 Most Influential People in Accounting eight times between 2011 and 2022. As an entrepreneur, she was honored as Woman Business Owner of the Year 2020 by the National Association of Women Business Owners (NAWBO) Chicago Chapter. Her Twitter handle, @SalesTaxInst has been one of Forbes’s Top 100 Tax Twitter Handles and @YetterTax is among the Accounting social media leaders. She also sits on the Avalara Accounting Meta Influencers Roundtable. Diane earned a BS in accounting and business administration from the University of Kansas in 1985 and a MS in taxation from DePaul University in 1994. Prior to founding the company in 1996, Diane was a state and local tax manager in the Chicago office of Arthur Andersen LLP, the sales and use tax director for the Quaker Oats Company, and a sales and use tax auditor for the Kansas Department of Revenue.	[email protected]		https://www.salestaxinstitute.com/	https://www.salestaxinstitute.com/faculty/diane-l-yetter	2
MATTHEW BECKER, CPA	Audit Director Greater New York Nonprofit and Healthcare Practices	BDO USA	Accounting Firm	As National Managing Principal of Tax, Matt is responsible for the strategy and operations of BDO’s tax practice in the United States, leading more than 3,500 tax professionals and serving as a member of BDO’s Executive Leadership Team. Matt is also a member of BDO International’s Global Tax Advisory Committee, working with BDO tax leaders from around the globe to direct the strategy of BDO International’s tax function. As a BDO tax principal since 2005, Matt has helped large multinational organizations in diverse industries and high-net-worth individuals from around the world address their complex tax needs. Matt also has vast experience leading the strategic direction and operations of tax practices. In addition to his roles within BDO’s tax practice, Matt served as the Chairperson of the Board of Directors of BDO USA, serving for the maximum term allowed. His NACD (National Association of Corporate Directors) Fellowship and Board experience have provided him with a unique ability to advise on long-term value-creation strategies for companies. Matt serves BDO clients in a business advisory capacity as well, often serving on advisory boards for some of BDO’s most significant clients. Outside of his role at BDO, Matt is part of various community organizations including roles on the Boards of Directors of John Ball Zoo, The Right Place, Junior Achievement of the Michigan Great Lakes, Literacy Center of West Michigan, and Indian Trails Camp.	[email protected]	616-802-3413	http://www.bdo.com/	https://www.bdo.com/matthew-k-becker	2.665.039
Kevin Sullivan	Partnet Director of Real Estate & Construction Tax Incentives	BRAYN	Financial Services	Kevin is the Director of Real Estate & Construction Tax Incentives at BRAYN. His mission is to leverage his 10 years of experience in the design and construction industry to help CPA’s and their clients take full advantage of all federal and state tax incentives, credits, and deductions available to them. He is an award-winning expert on sustainable design and construction, and licensed as a Professional Engineer in over 30 states. Many business owners are unaware of the numerous incentives that are available to them. Through awareness and education, Kevin has helped hundreds of commercial and residential developers, building owners, and architecture, engineering, and construction (A/E/C) companies benefit from 179D Energy Efficient Commercial Building tax deductions, R&D tax credits, Cost Segregation, 45L Energy Efficient Residential tax credits, 199 DPAD, Fuel Excise tax recovery, and other incentives. Kevin currently serves on the board of the Bayou Land Conservancy, a community-sponsored land preservation organization working to permanently protect land in the greater Houston area. He and his wife recently traveled to 30 countries in 300 days, including a month long stint in India where they both became yoga instructors.	[email protected]	(888) 773-8356 ext. 708, (832) 570-3112	https://www.brayn.com/	https://www.brayn.com/our-team#modal-closed4	656
BILL PELLINO	Manufacturing Industry National Leader; Tax Principal	BDO USA	Accounting Firm	Bill has over 25 years of professional experience and serves as BDO’s Manufacturing Industry Practice Leader as well as a Tax Principal in the Wisconsin office. As the leader of the Manufacturing industry practice, Bill is responsible for the strategy and operations of BDO USA’s national Manufacturing Industry Group. He brings together the power of the full firm to deliver value for manufacturing clients. Whether helping to improve supply chain resilience, accelerate Industry 4.0 transformation or adapt tax strategy to changing regulations, Bill helps manufacturers achieve their financial goals. He has worked closely with manufacturing companies across sectors to help them optimize their tax strategy, improve profitability, enhance operations and more. Now as BDO’s Manufacturing Industry Practice Leader, Bill also plays an important role in cultivating the next generation of manufacturing professionals by leading BDO’s internal educational program, Manufacturing Academy. He is instrumental in equipping BDO’s professionals with the education and tools they need to bring unparalleled service to our manufacturing clients.	[email protected]		http://www.bdo.com/		2.665.039
Julie Ashmore	President & Founder	Ashmore Consulting – Site Selection \| Tax Credits \| Business Incentives	Consulting Firm	Tax credits and incentives can add up to substantial savings for small to mid-sized firms. My mission for the past 25 years has been to ensure that these firms have the knowledge and tools necessary to optimize these savings. Small businesses grow our economy and create jobs, yet they struggle with increasing revenues. Ashmore Consulting exists to cut through the confusion so thee businesses lower tax liability which helps them meet their financial goals. We provide a comprehensive analysis to identify opportunities, including: * Tax credits & incentives * Site selection & analysis * Economic development consulting KEY ACCOMPLISHMENTS * Building and managing a million-dollar state and local incentives practice * Communicating with corporate executives and managing as well as working with a diverse team of professionals to achieve clients’ financial goals of clients * Creating and maintaining strong relationships with federal, state and local officials * Developing a knowledge base of state and local economic and community development counterparts, services and programs throughout the United States * Excellent client service delivery	[email protected]		https://www.ashmoreconsult.com/	https://www.linkedin.com/in/taxcreditslocationincentives/	880				1.000	SCHELLINGER, JIM	Governor of Indiana	Democrat	01/01/1970
Reginald Wiley	Senior Advisory Consultant	Dream Capital Consultants. LLC/GMG	Consulting Firm	As a business loan and specialized tax incentive professional, I help companies secure the financing they need to grow and succeed. With a deep understanding of the financial landscape and a passion for helping businesses thrive, I offer personalized, targeted advice to help clients access the resources they need to achieve their goals. Whether you’re seeking a loan to expand your operations or looking to take advantage of specialized tax incentives, I have the expertise and experience to guide you through the process and maximize your chances of success. With a dedication to excellence and a commitment to delivering results, I am your partner in business growth and success.	[email protected]	(469) 720-5411	https://dream-capital-consultants-llc.ueniweb.com/	https://www.linkedin.com/in/reginaldewiley/	32
Lucia Valenzuela Esq.	Managing Director of Tax Services	Corvee	In-House Corporate Tax	Lucia Valenzuela, Esq. has extensive experience in tax law and credits. Lucia has held various roles in prestigious companies such as Corvee, MGO (Macias Gini & O’Connell LLP), Moss Adams, Law & Stein, LLP, and KPMG. Lucia’sroles have included managing director, partner, tax manager, tax attorney, and senior tax associate. Additionally, Lucia gained valuable experience as a judicial law extern in the U.S. District Courts.	[email protected]	(305) 985-7740	https://corvee.com/	https://www.cpaacademy.org/instructors/Lucia-Valenzuela%20Esq.	183
William Peetoom	Founder, President & Owner, Business Development & Channel Marketing	Kaizen Group International (KGI)	Consulting Firm	William, a seasoned California insurance broker, isn’t just navigating policies – he’s orchestrating a powerful symphony of economic opportunity for Disadvantaged-Owned Businesses (DBEs). His tax credits and operational efficiency expertise shine like a beacon, guiding businesses toward a prosperous crescendo. A champion with transformative programs designed to harmonize business stability with employee well-being. The Ai Health Management Section 125 Cafeteria plan program ensures comprehensive healthcare coverage, enhancing the well-being of employees while supporting business stability. The Self-Employed Tax Credit (SETC) empowers independent entrepreneurs to solo confidently, freeing them from financial burdens. Meanwhile, the Employment Retention Tax Credit (ERTC) is a guardian, ensuring that workforces remain resilient during economic downturns. It guarantees that the music of progress never stops playing. Beyond stability, William’s vision ignites the flames of innovation. The Research & Development Tax Credit (R&DTC) program propels businesses towards a future where technology takes center stage. It guarantees that their melodies resonate for years to come.	[email protected]		https://www.kaizengroupinternational.com/	https://www.linkedin.com/in/wpeetoom/	1
John C. Genz	Partner	Citrin Cooperman Advisors LLC	Accounting Firm	John Genz is a tax partner with over 35 years of experience in the areas of corporate tax, state and local taxation, and credits and incentives. He advises a wide array of clients, including the Fortune 500, and film and television production companies, and closely held businesses in the areas of manufacturing, distribution, and technology, among others. Additionally, he is the practice leader of the firm’s Income Tax Accounting and Advisory Services Practice and co-practice leader of the firm’s Film Production Tax Incentives Practice. For his corporate clients, John provides a broad range of tax and consulting services in the areas of tax compliance, tax provisions, and mergers and acquisitions. He also develops tax deferral and planning strategies that integrate the goals of a business with the individual financial needs of its owners. For both strategic and financial investors, John provides due diligence for acquisitions. In addition, he works closely with businesses to help them structure their exit strategies. With deep expertise in state and local taxation, John helps clients navigate the complex regulations among the 50 states. Advising on income tax, sales and use tax, and tax controversy, he helps clients minimize tax exposure and penalties. John is one of the nation’s foremost specialists in state incentive programs, bringing value to clients seeking to relocate a business from one state to another or expand into new states. As an expert in the area of film production incentives, John has consulted for over 100 film and television productions in over 20 state jurisdictions. He advised several states in developing their film incentive guidelines and assisted them with writing the CPA Procedures on the topic. In addition, John founded the film production incentives practice at his prior accounting firm. Prior to joining Citrin Cooperman, John was a partner at a national accounting firm. He also served at a Big Four firm	[email protected]	(212) 697-1000	https://www.citrincooperman.com/	https://www.citrincooperman.com/Specialists/John-Genz	19
Jim Kane	CEO, Founder	Kane & Co.	Law Firm	Jim Kane is a seasoned tax professional with more than 30 years of experience working with large and mid-sized companies on tax and incentive matters throughout the United States. Throughout his career, Jim has worked collaboratively with his clients to help them achieve significant financial benefits. Early in his career, Kane benefited from a long career with Arthur Andersen, gaining great training and experience, and developing a strong focus on developing and implementing processes to ensure service delivery quality and consistency. After launching Andersen’s Chicago property tax practice, Kane was instrumental in developing standards and processes for Andersen’s National Property Tax Team. With a strong penchant for tax policy matters, Kane became an instrumental contributor to tax policy discussions, first, for the electric industry as it embarked upon deregulation in the 1990’s and then, in Illinois, on tax and incentive policy matters as the Illinois General Assembly debated various matters that had broad implications to the Illinois business community. Because of Kane’s broad understanding of the taxes employed in more than 35 states, Kane is able to help clients and policymakers better understand the reach and implications of various tax policy matters. More recently, Kane has turned his attention to assisting clients on Illinois tax and incentive matters, while continuing his work in other states on a more limited basis. During his tenure as a tax professional, Mr. Kane has advised companies on many issues of first impression with great success. His clients have included manufacturers, distributors, retailers, hotel owners and operators, real estate managers and investors, gas station owners, entertainment companies, communications companies, utilities, and oil companies. Kane regularly represents clients before the Cook County Assessor, Cook County Board of Review, Illinois Department of Revenue, Illinois Department of Commerce and Economic Opportunity, Illinois Board of Tax Appeals and other agencies. Mr. Kane has testified on numerous occasions before state legislative committees on a variety of tax and incentive issues. He also testified as an expert witness in a high-profile City of Chicago election case dealing with the issue of residency. Jim was a Board member and Tax Committee Chairperson of the Chicagoland Chamber of Commerce, a Board Member of the Civic Federation of Illinois and he is an active member in the Taxpayer’s Federation of Illinois. Jim is a graduate of the University of Notre Dame Law School and Texas A&M University. Jim served in the United States Army Reserve as a Judge Advocate General.	[email protected]		https://www.jhkane.com/	https://www.jhkane.com/about	2
Allea Newbold	Principal	Ryan	Financial Services	Allea Newbold, negotiates credits and incentives for new and expanding companies nationwide, helping them maximize return on investment. Her tenacity and creativity have built a record of success in property tax abatement, sales tax refunds, cash grants, tax credits and Tax Increment Financing (TIF). Clients of all sizes and industries seek out Ms. Newbold’s almost 20 years of professional expertise. Her specialties include R&D credit studies and fixed asset capitalization studies. Her prior experience also includes managing tax compliance and consulting for large and mid-size multinational corporate entities, specializing in federal tax accounting methods and ASC 740 (formerly FAS 109 and FIN 48). Before joining Ryan, Ms. Newbold was a member of the national tax accounting groups for both Ernst & Young and PricewaterhouseCoopers. She also participated in a tour of duty with PwC’s Washington, D.C. national tax office. Ms. Newbold speaks widely on credits and incentives as well as other emerging tax issues. Recent audiences include IPT, COST, the Florida Institute of CPAs, Florida Tax Executives Institute and the Annual Conference for Women in Accounting. She is a co-chair for the 2016 IPT Credits and Incentives Symposium. She participates in her neighborhood community organization – Friends of Fishfawk and leads the Backpack Buddies program. She was a board member for the Accounting and Financial Women’s Alliance Tampa Chapter. She is a member of the Leadership Tampa Class of 2008 and is a past board member of Junior Achievement of West Central Florida. She is also the mother of four children.	[email protected]	813.830.2564	https://ryan.com/	https://www.linkedin.com/in/allea-newbold-77a1b215/	1.299.544
Rick Meyer	CPA Director	alliantgroup	Consulting Firm	Rick Meyer is a Director for alliantgroup, servicing CPAs and their clients throughout Illinois, Iowa and Wisconsin. Prior to joining alliantgroup, Rick was a tax CPA in public accounting for more than 28 years, specializing in tax credits and incentives and servicing the middle market and privately held companies. Currently, Rick’s role at alliantgroup is to identify value-added tax incentives for CPAs and their clients in a variety of industries. He has saved companies and their shareholders millions of dollars, identifying tax credits and incentives that they did not previously know existed or did not think would apply to them.	[email protected]	847-727-1929	https://www.alliantgroup.com/	https://www.linkedin.com/in/rick-meyer-64397b3/	2
David J. Robinson	Principal	Montrose Group	Consulting Firm	Dave Robinson provides corporate site location, economic development planning and lobbying consulting services for public and private sector clients based upon 30 years of experience. Priorto forming the Montrose Group, Mr. Robinson managed law firm government relations practices, was a member of the Ohio House of Representatives, executive at Ameritech; senior staff for Columbus Mayor Greg Lashutka, and general counsel of the Ohio Chamber of Commerce. He served as Adjunct Professor at the Ohio State University and is author of Economic Development from the State & Local Perspective, and The Energy Economy, published by Palgrave. Mr. Robinson has represented nearly 50 clients before the state of Ohio and local governments, substantial economic development strategy experience including co-researching and drafting the 30 economic development strategic plans and infrastructure and incentive strategies, and negotiated $150 M in local, state and federal financing for economic development projects through corporate site location and site development projects.	[email protected]	+1 614 738 2109	https://montrosegroupllc.com/	https://montrosegroupllc.com/about-us/	11				2.500	STEPHENS, JASON	Ohio House of Representatives District 93	Republican	01/01/1970	1000	HUFFMAN, MATT	Ohio House of Representatives District 78	Republican	12-18-2023	500	DEMETRIOU, STEVE	Ohio House of Representatives District 35	Republican	6/12/2023
Kim Kuhle	CEO	Veterans Victory Opportunity Zone Fund	Financial Services	Responsible for bank compliance consulting and business development for $100 million worth of offices, housing, programs and business assistance centers for Veterans in Qualified Opportunity Zones in South Sioux City, Pueblo, Colorado Springs, Omaha and Grand Junction, USA. Opportunity Zone LLC specializes in developing Veterans Villas to provide holistic real estate developments and supportive services for veterans in Qualified Opportunity Zones across America. The company also provides bank regulatory compliance consulting services for QOZ developers who want to work with banks to get Community Reinvestment Act credit for investments and loans.	[email protected]	402.639.8855	https://www.vvsbc.com/	https://www.linkedin.com/in/kimkuhle/	486
Martin Karamon, J.D., LL.M.	Strategic Tax Advisory Services Tax Credits & Incentives Advisory Leader Partner	Cherry Bekaert Advisory LLC	Accounting Firm	I focus on delivering federal tax credits and incentives services. My specialties include federal and state research credit analyses, Employee Retention Credits, New Markets Tax Credit services, hiring incentives including the federal Disaster Recovery and Retention credit, the Employee Payroll Retention Tax Credit, Qualified Opportunity Zone services, and IRS defense services.	[email protected]	240.316.4517	https://www.cbh.com/	https://www.linkedin.com/in/martin-karamon-12a7ab2/	476.587
Ronald G. Wainwright, Jr., CPA, MST	Tax Credits & Incentives Advisory Partner	Cherry Bekaert Advisory LLC	Accounting Firm	A Tax Partner with more than 25 years of experience, Ron serves a diverse client base including multi-national, public and closely held companies. Clients who rely on Ron’s guidance inhabit a number of industries including manufacturing, distribution, technology and life sciences, real estate and construction, and private equity. He is a highly sought after public speaker, especially on the topics of Opportunity Zones, Tax Reform as well as Federal and State Research & Development Credits. Prior to working at Cherry Bekaert, Ron was a tax partner with McGaldrey for ten years along with a regional CPA firm and served in various National and Local leadership roles. He also worked seven years in Washington, D.C. serving in a National Tax Role focusing on domestic and international tax issues, mergers and acquisitions and IRS Tax controversy matters. Ron enjoys sharing his experience and expertise and currently serves as a Steering Committee Tax Member for the National Association of Manufacturers, a R&D Credit Coalition Committee member and as a board member for the NC Tech Association. Additionally, he was named to the “Who’s Who in American Business Leaders” in 2006, 2008 and 2010. He is a proud graduate of Auburn University and received his master of taxation degree from Georgetown University. Ron and his wife, Lisa, have two children and enjoy cheering on the Auburn Tigers and Carolina Hurricanes as well as traveling.	[email protected]	919.782.1040	https://www.cbh.com/	https://www.linkedin.com/in/ronwainwrightjr/	476.587
Daniel Mennel, CPA	Tax Credits & Incentives Advisory Partner	Cherry Bekaert Advisory LLC	Accounting Firm	My specialties include federal and state research credit analysis and IRS defense services. Focused on selling and teaming on the delivery of a broad range of our firm services .	[email protected]	703.506.4440	https://www.cbh.com/	https://www.linkedin.com/in/danmennel/	476.587				500	Grant Thornton LLP			01/01/1970	500	Grant Thornton LLP			10-31-2019	500	Grant Thornton LLP			10-17-2018
Melinda Young	Director	Cherry Bekaert	Accounting Firm	Specialties: Tax Credits and Incentives, Multistate Income and Franchise Taxation, and Corporate Restructuring	[email protected]	737.301.8491	https://www.cbh.com/	https://www.linkedin.com/in/melinda-young-12a58121/	476.587
KATHLEEN KING	Managing Director	Alvarez & Marsal Tax	Consulting Firm	With more than 25 years of experience, Ms. King specializes in assisting clients in claiming, documenting and sustaining tax incentives, including research tax credits, meals and entertainment deduction, energy credits, work opportunity tax credits, and state credits. She has worked with clients across various industries, including aerospace and defense, food products, manufacturing, pharmaceutical products, retail and software. Ms. King’s projects have ranged from targeted consulting engagements designed to address specific issues to large-scale projects utilizing engagement teams working concurrently in multiple locations. She has extensive experience in leading research credit analyses and representing her clients in audits performed by the Internal Revenue Service and state tax authorities at the field and appeals levels. Prior to joining A&M, Ms. King served as a national resource for the Research Credit Services teams with Big Four firms. Ms. King earned a bachelor’s degree in mineral land management from the University of Colorado and a master’s degree in accounting from American University in Washington, D.C. She is a Certified Public Accountant.	[email protected]	+1 202 688 4213	https://www.alvarezandmarsal.com/	https://www.alvarezandmarsal.com/our-people/kathleen-king	8
Brett Nowak	Managing Director	Alvarez & Marsal Tax	Consulting Firm	With more than 20 years of experience advising corporate clients on federal tax matters, Mr. Nowak helps clients claim, document and sustain tax incentives, including research tax credits and investment tax credits. These reviews have ranged from sophisticated multi-year claims to isolated consulting projects. Mr. Nowak has advised numerous Fortune 500 clients across a variety of industries including aerospace and defense, biotechnology, pharmaceuticals, food products, manufacturing and software. Prior to joining A&M, Mr. Nowak was a manager with KPMG, where he served as a Regional Leader for the Research Credit Services team. Previously, Mr. Nowak was with Arthur Andersen. He was also a member of each firm’s national Research Tax Incentives team. Mr. Nowak earned a bachelor’s degree in accounting from the University of Illinois and a J.D. from Vanderbilt University. He is a member of the Illinois Bar.	[email protected]	+1 571 278 9495	https://www.alvarezandmarsal.com/	https://www.alvarezandmarsal.com/our-people/brett-nowak	8
David J. Shipley	Co-Chair	Stevens & Lee	Law Firm	David is the Co-Chair of Stevens & Lee’s State and Local Tax Group. He focuses on representing clients in complex state tax controversies during audits, before administrative boards and in courts across the country. David also provides sophisticated multistate tax advice to his clients regarding their business operations, assists with navigating the state tax implications of corporate mergers and acquisitions and consults with clients and their lobbyists on pending state tax legislation and regulations. With nearly 30 years of experience in state tax, David brings to his clients an extensive knowledge of state tax law, strong relationships with state revenue departments, a track record of successfully litigating state tax cases and a deep understanding of procedural and strategic aspects of handling complex state tax audits and appeals. David has extensive experience in all areas of state taxation including state corporate income, sales and use, personal income, utility, insurance company and realty transfer taxes. He also advises clients on tax incentives, unclaimed property and unemployment compensation issues. David has handled audits, administrative appeals and litigation across the country and in states including New Jersey, New York, Pennsylvania, Massachusetts, Connecticut, Maryland, Delaware, New Hampshire and Rhode Island. David is a frequent national speaker on multistate tax topics for many organizations, including the Council on State Taxation, the New York University Institute on State and Local Taxation, the Institute of Professionals in Taxation, the Tax Executives Institute, the Practicing Law Institute, the Georgetown Advanced State and Local Tax Institute, the Wall Street Tax Association – State and Local Tax Committee, the Pennsylvania Bar Institute, the New Jersey State Bar Association, the New Jersey Society of Certified Public Accountants and the New York State Society of Certified Public Accountants. David is a member of the American Bar Association’s State and Local Tax Committee, a member of the advisory board for the New York University Institute on State and Local Taxation, a founding committee member for the Institute for Professionals in Taxation’s Income Tax Schools and has served as a member of New Jersey’s Corporation Business Tax Study Committee. He also is a member of the New Jersey Chamber of Commerce’s and New Jersey Business and Industry Association’s Joint State Tax Committee and frequently contributes to those organization’s legislative and regulatory efforts. Additionally, David has published state tax articles in State Tax Notes, the American Bar Association’s The State and Local Tax Lawyer and Commerce Clearing House’s State Tax Review and he is frequently contacted by news organizations to comment on emerging state tax issues.	[email protected]	609.987.7045	https://www.stevenslee.com/	https://www.stevenslee.com/professional/david-j-shipley/	12
Michael Novogradac	Managing Partner	Novogradac	Accounting Firm	Michael Novogradac is the managing partner of Novogradac, which has been in business since 1989. He specializes in affordable housing, community development, historic preservation and renewable energy. Mr. Novogradac’s focus is on real estate taxation and accounting. He is the author of numerous real estate-related tax and accounting articles and books, including the Novogradac Opportunity Zones Handbook, the New Markets Tax Credit Handbook and the Low-Income Housing Tax Credit Handbook. A frequent speaker at tax incentive conferences and forums throughout the country, Mr. Novogradac also hosts a weekly podcast, Tax Credit Tuesday. As a leading industry expert, he is frequently quoted in national media, such as The Wall Street Journal, The New York Times, Politico, Bloomberg, Forbes, CNBC News, NBC News, National Public Radio and Crain’s New York Business. Mr. Novogradac is active in advocating for the inclusion of affordable housing, historic preservation, community development and renewable energy incentives in federal and state tax policy and serves as advisor on industry and governmental affairs for the NMTC Working Group, LIHTC Working Group, Income Limits Working Group, Renewable Energy Working Group and the Opportunity Zones Working Group. Mr. Novogradac provides input to the U.S. Department of the Treasury, Internal Revenue Service, Community Development Financial Institutions Fund and other federal and state agencies as well as to members of Congress, including testimony before the United States House Committee on Ways and Means. Mr. Novogradac also serves on the executive committee of the Housing Advisory Group and the boards of directors of the Affordable Housing Tax Credit Coalition, the National Housing Conference, the NMTC Coalition and the Historic Tax Credit Coalition. In 2016, Mr. Novogradac was inducted into the Affordable Housing Hall of Fame. He also received The Affordable Housing Visionary Award from The NHP Foundation in 2018, in recognition of his contributions to the affordable housing community. Mr. Novogradac was honored in 2019 as one of the top 25 OZ Influencers and then in 2021 was named top Tax Specialist through Opportunity Zone Magazine. Mr. Novogradac graduated from the University of California, Los Angeles, with a bachelor’s degree in economics. He received an MBA from the University of California, Berkeley. He is licensed in California, Oregon, Maryland and Texas as a certified public accountant.	[email protected]	1.415.356.8000	https://www.novoco.com/	https://www.novoco.com/profile/michael-j-novogradac-cpa	808.437				1.000	Steve Garvey	U.S. Senate California	Republican	01/01/1970	800	Maria Cantwell	U.S. Senate Washington	Democrat	12-18-2023	1200	Maria Cantwell	U.S. Senate Washington	Democrat	12-18-2023
Nicolo Pinoli	Conference Chair & Partner	Novogradac	Accounting Firm	Nicolo Pinoli is a partner in the Portland, Oregon, office of Novogradac, where he specializes in affordable housing and community development, including the low-income housing tax credit (LIHTC), new markets tax credit (NMTC), historic rehabilitation tax credit (HTC) and the opportunity zones (OZ) incentive. Pinoli has extensive experience in a wide range of services, including financial statement audits; tax return preparation; writing NMTC and LIHTC applications; LIHTC, NMTC, OZ and HTC transaction underwriting; consulting on LIHTC, NMTC, OZ and HTC transaction structuring; and LIHTC, NMTC and OZ compliance. A frequent speaker at industry conferences, Pinoli also delivers several webinars every year on topics such as NMTC exit strategies, NMTC allocation applications and LIHTC Year 15 strategies. He has published many articles on various technical issues confronting the affordable housing and community development industries and serves as a technical editor of the Low-Income Housing Tax Credit Handbook, the Novogradac LIHTC Year 15 Handbook and Novogradac’s Tax Reform Resource Guide. Pinoli received a bachelor’s degree in accounting and a master’s degree in professional accounting from Brigham Young University and is licensed in California, Oregon and Washington as a certified public accountant.	[email protected]	1.503.821.2750	https://www.novoco.com/	https://www.novoco.com/profile/nicolo-r-pinoli	808.437				2.000	Tim Scott	U.S. Senate South Carolina	Republican	01/01/1970	1100	AFFORDABLE HOUSING NOW A COALITION OF HOUSING CALIFORNIA CALIFORNIA HOUSING CONSORTIUM STATE BUILDING & CONSTRUCTION TRADES COUNCIL OF CALIFORNIA & SILICON VALLEY LEADERSHIP GROUP			09-06-2018	1000	Roger Wicker	U.S. Senate Mississippi	Republican	09-20-2017
Kermit Billups	Executive Vice President	Greenline Ventures	Financial Services	Kermit Billups is an Executive President of Greenline, and is involved in activities including transaction structuring, tax credit syndication, debt financing, origination, underwriting, and NMTC compliance. Kermit began his career at Capmark in 1999 and has been a member of the NMTC platform since 2004. He has been in investment banking since 1992, with an emphasis on developing solutions for deficiencies in low-income communities nationwide, including complex and innovative financings to benefit low-income housing tax credit and New Markets Tax Credit transactions. He has participated in over $3.5 billion of project finance and affordable housing capital. He has successfully completed over 50 taxable and tax-exempt revenue bond programs to serve low and moderate-income individuals. Prior to joining Capmark, Kermit worked for Honeywell, IBM, Legg Mason, and Stephens Inc. Kermit has a B.A. in Economics from Harvard College and an M.B.A. from the Harvard Graduate School of Business Administration.	[email protected]		https://www.greenlineventures.com/	https://www.greenlineventures.com/team	713
Michael Bland	Director of Community Investments	Travois	Financial Services	It is my job to oversee Travois New Markets’ projects from start to finish — including the underwriting, preparation, and closing of projects. I also help with the annual New Markets Tax Credit allocation applications and assist with compliance and asset management. I have an undergraduate degree from the University of Virginia (Go ‘Hoos!) and a master’s from the University of Texas (Hook ‘Em!). As a music lover and record collector, I look for ways to incorporate music and the arts into community impact measurement.	[email protected]		https://travois.com/	https://travois.com/author/michael/	509
Monica Blanton	Director of NMTC Operation	River Gorge Capital	Financial Services	I currently use my analytical skills and financial background to help businesses understand and utilize complex financing tools (including New Market Tax Credits #NMTC) to finance transactions that support economic development.	[email protected]		https://www.rivergc.com/	https://www.linkedin.com/in/monica-hendee-blanton-54948410/	184				500	Mr Southern Missourian in the House		Republican	06/06/2023
Dan Blocher	Vice President	U.S. Bancorp Impact Finance	Financial Services	Dan Blocher works in business development in the new markets and historic tax credit central and mountain region. His responsibilities include originating and structuring transactions located in US Bank’s many markets in the central and mountain U.S., and working to educate borrowers, lenders, and other associated parties about tax credit programs. Blocher previously worked as an asset manager in the new markets and historic tax credit group, managing a portfolio of USBCDE transactions and as an analyst in the company’s low income housing tax credit group.	[email protected]		https://www.usbank.com/corporate-and-commercial-banking/solutions/credit-and-financing/impact-finance.html	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	425.096
Garth Bostic	Counsel	Nixon Peabody	Law Firm	Garth Bostic is counsel in Nixon Peabody’s Community Development Finance group. He represents lenders, investors and syndicators on tax credit and real estate financings. He also works on other financing-secured transactions with an emphasis on infrastructure and nonprofit lending. Much of his practice centers on transactions involving new markets tax credits and the economic development of underserved communities. He has also represented several national banks on balance-sheet loans for the development, acquisition and refinancing of commercial and industrial real estate assets. In addition to his finance practice, he also works with clients on general real estate matters, including development, entitlements, leasing and acquisitions.	[email protected]	+1 213.629.6029	https://www.nixonpeabody.com/	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	650.706
William Carson	VP & Senior Business Development Officer (NMTC/HTC)	U.S. Bancorp Impact Finance	Financial Services	Bill Carson leads the U.S. Bancorp Impact Finance New Markets and Historic Tax Credit Business in the Southeastern U.S. and U.S. Territories. He joined USBIF in 2014 to spearhead USBIF’s ongoing social impact metric platform and its growing CDFI investment partnerships. Carson has worked extensively in community development and environmental sustainability for nearly 30 years, including as vice president and director of sustainability for affordable housing developer McCormack Baron Salazar; as executive director of a major public-private-civic partnership that significantly improved student outcomes and school resources in St. Louis’s most underperforming public schools. He began his career in engineering and product management and holds degrees in engineering, management, and policy from Cornell and Washington Universities. He has served numerous nonprofit and advisory boards and is passionate about improving economic outcomes in distressed communities.	[email protected]		https://www.usbank.com/corporate-and-commercial-banking/solutions/credit-and-financing/impact-finance.html	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	425.096				750	FALETI, YINKA	Missouri Secretary of State	Democrat	01/01/1970
Gregory Clements	Partner	Novogradac	Accounting Firm	Gregory Clements is a partner in the Dover, Ohio, office of Novogradac, where he specializes in new markets tax credits (NMTCs), renewable energy tax credits (RETCs), opportunity zones (OZ) transactions and historic tax credits (HTCs). Since joining the company in 2004, he has worked closely with real estate developers, community development entities, syndicators and investors on structuring NMTC, RETC, OZ and HTC transactions in addition to providing traditional audit and tax services. Clements frequently speaks at industry conferences and seminars on topics related to the NMTC, HTC, OZ and RETC worlds. Clements earned a bachelor’s degree in accounting and finance from Walsh University in North Canton, Ohio. He is a licensed certified public accountant in Iowa, Ohio and Rhode Island. Related Periodical Articl	[email protected]	1.330.365.5365	https://www.novoco.com/	https://www.novoco.com/profile/gregory-clements	808.437
Rebecca Darling	Partner	Novogradac	Accounting Firm	Rebecca Darling is a partner in the metro Atlanta office of Novogradac. Darling has experience in all areas of real estate accounting, with an emphasis in the new markets tax credit (NMTC), historic rehabilitation tax credit (HTC) and affordable housing sectors. She specializes in the audit and taxation of NMTC, HTC and low-income housing tax credit partnerships, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development. Additionally, Darling provides consulting and compliance services for numerous organizations in these industries. She has extensive experience in assisting in the facilitation, review and preparation of NMTC allocation applications. Darling works closely with the Novogradac NMTC Working Group, a membership organization that is highly regarded for its effort in addressing technical programmatic issues surrounding the NMTC industry. She is a contributor to the Novogradac New Markets Tax Credit Handbook and Novogradac Introduction to New Markets Tax Credit booklet. Additionally, she is a frequent speaker at industry events. Darling earned a bachelor’s degree in business administration with a concentration in accounting from Kennesaw State University. She is licensed in Georgia as a certified public accountant.	[email protected]	1.678.339.3670	https://www.novoco.com/	https://www.novoco.com/profile/rebecca-darling-cpa	808.437
Matt Drinen	Co-Founder & Principal	Impact Marketplace	Financial Services	Bringing fifteen years of expertise in banking, finance, economic and community development, Matt Drinen stands as a Co-Founder and Principal of Impact Marketplace. His specialization in New Markets Tax Credits (NMTC), Historic Tax Credits (HTC), and Opportunity Zone Investments has been pivotal in his professional journey. At CliftonLarsonAllen LLP (CLA), in his role as director of Tax Credit Services, Matt played a significant role in facilitating major Opportunity Zone and NMTC project financings. His tenure at US Bancorp Community Development Corporation (USBCDC) as an asset manager/officer saw him skillfully managing a substantial portfolio, focusing on ensuring strong investment returns, and leading strategic initiatives in restructuring and modifying investments. He was also instrumental in developing key processes for performance and compliance risk monitoring. In his leadership role at Impact Marketplace, Matt Drinen is pivotal in modernizing the New Markets Tax Credit (NMTC) process. The platform, renowned for its first to the market technology and industry expertise, provides equitable access, transparency, and lower fees for projects and NMTC investors. Impact Marketplace is focused on removing outdated barriers, thereby making projects more accessible across the marketplace. Under Matt’s guidance, the platform emphasizes a frictionless process, leveraging extensive experience to guide projects through the NTMC journey and offering a comprehensive solution to streamline the complicated NMTC industry.	[email protected]		https://www.impactmarketplace.com/	https://www.impactmarketplace.com/about-us/	286				500	Mr Southern Missourian in the House		Republican	05/06/2023
Jodie Fish	Manager	Novogradac	Accounting Firm	Jodie Fish is a principal in the Portland, Oregon, office of Novogradac, where he specializes in new markets tax credits (NMTCs), opportunity zones, low-income housing tax credits and historic rehabilitation tax credits. In addition to providing various consulting services, he works extensively on financial statement audits, tax return preparation, final cost certifications, financial forecasts and agreed-upon procedures engagements. Fish’s specialization with the NMTC includes experience with community development financial institution reporting requirements and NMTC allocation applications. Before joining Novogradac, he obtained several years of experience at other northwest CPA firms, where he provided audit, accounting, tax compliance and business advisory services to manufacturers, assisted living and skilled nursing facilities, contractors, real estate developers, property owners, employee benefit plans and nonprofit organizations. Fish also has tax and accounting experience with individuals, closely held partnerships, LLCs, S corporations and C corporations. Fish is a contributor to the Novogradac Journal of Tax Credits and has presented on accounting and tax topics in various industry conferences. Fish also serves as the treasurer for an Oregon nonprofit organization. Fish received his bachelor’s degree in business administration with an emphasis in accounting from Portland State University. He is licensed in Oregon as a certified public accountant.	[email protected]	503.821.2714	https://www.novoco.com/	https://www.novoco.com/profile/jodie-fish-cpa	808.437
Spencer Gagnet	Managing Director and Manager Tax Credit Finance Dept	Capital One	Financial Services	Spencer Gagnet has more than 40 years of experience in the financial sector, including 38 in banking and finance. Gagnet is managing director and manager of the tax credit finance department, housed within the capital markets division at Capital One. His team is responsible for the management of all new markets tax credit investment activities (investor, CDE, leveraged lender, asset management), as well as management of state tax credit investing on a selective basis. Previously, Gagnet managed the oil and gas specialty lending department for seven years at Hibernia National Bank, before its acquisition by Capital One in 2005. Prior to that, Gagnet managed the debt capital markets department at Hibernia, focused on interest rate derivatives and private debt placements. He began his career in banking by participating in the Hibernia credit analyst training program, and then worked with the Southeast Louisiana C&I lending team, rising to section manager of that group. Gagnet holds a bachelor’s degree in finance from Louisiana State University, and a master’s degree from Tulane Universities A. B. Freeman School of Business.	[email protected]		https://www.capitalone.com/	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	50.773				850	Capital One Financial			01/01/1970
Kathleen Galvan	Acquisitions Manager	NTCIC	Financial Services	As an Acquisitions Manager, Kathleen is responsible for identifying, structuring and preliminary underwriting prospective federal/state HTC and NMTC investments. She also manages the closing process for Historic Tax Credit and New Markets Tax Credit investments. Kathleen has been with NTCIC for 11 years, originally joining the team as an Asset Manager. Prior to this, she served as a Real Estate Development Manager for a financial advisory firm. In this role, Kathleen managed the commercial and residential real estate portfolio and collaborated with urban planners, researchers, builders and other professionals during the development stages of mixed-use real estate developments in Texas and Louisiana. She holds an MBA from the University of Texas, McCombs School of Business, focused on Real Estate Finance.	[email protected]		https://ntcic.com/	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	678
Drew Hammond	Vice President & Business Development Officer	U.S. Bancorp Impact Finance	Financial Services	Drew Hammond joined the U.S. Bancorp Impact Finance business development team in 2015 and helps to cover new markets tax credit and historic tax credit investment originations in the Western region of the United States. Before joining the team, Hammond spent five years in U.S. Bank’s community lending division originating construction and permanent loans and assisting in the management of a $235 million portfolio of affordable housing developments in the Pacific Northwest. Hammond graduated from the University of Washington’s business school with a bachelor’s degree in finance.	[email protected]		https://www.usbank.com/corporate-and-commercial-banking/solutions/credit-and-financing/impact-finance.html	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	425.096
James D. Howard	President	Dudley Ventures	Financial Services	James D. Howard is the president of Dudley Ventures. A native of The Bronx, New York, Howard earned his degree from The College of the Holy Cross in Worcester, Massachusetts, and a law degree from Georgetown University Law Center. Dudley Ventures was founded by Howard in 1996 and has been one of the leading advocates of the New Markets Tax Credit (NMTC) program since its inception. Dudley Ventures, with its 25-plus member team, successfully manages NMTC investment funds in excess of $1.6 billion, providing all origination, fund reporting and compliance activities in-house. In addition, Dudley Ventures CDE, DV Community Investment, has been awarded $525 million of NMTC allocation to date. Acquired by Valley National Bancorp in October 2021, Dudley Ventures now has the resources of a $50 billion publicly traded financial institution. Howard is a board member of the New Markets Tax Credit Coalition and has been an innovator in the NMTC industry. Howard has authored numerous articles on tax credit investing and is a regular speaker at major NMTC conferences. Howard is a licensed member of the Arizona State Bar and holds the FINRA designation of principal and investment banker.	[email protected]		https://www.dudleyventures.com/	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	1				500	Claudia Tenney	U.S. House New York District 24	Republican	07/11/2023	500	Claudia Tenney	U.S. House New York District 24	Republican	10-27-2023	5000	Committee for a Livable Future		Democrat	10-04-2023
Darryl Jacobs	Partner	Ginsberg Jacobs LLC	Law Firm	Darryl P. Jacobs, co-founder of our firm, has more than thirty years of experience in tax and corporate law. His practice focuses on international, state and federal tax matters, with a primary concentration on tax credit financing transactions. Darryl regularly counsels developers, investors, syndicators and lenders on New Markets Tax Credits, Historic Credits, Rehabilitation Credits, Low-Income Housing Credits and preservation easements. Darryl is a certified public accountant and is frequently featured as a speaker at local and national tax conferences. His corporate experience includes mergers and acquisitions, complex corporate transactions and private placements. Darryl is also adept in the structuring of joint ventures, limited liability companies and partnerships. Darryl also sits on the boards of two nonprofit corporations: Chicago Neighborhood Initiatives and Anshe Tikvah	[email protected]	312.660.9615	https://ginsbergjacobs.com/	https://ginsbergjacobs.com/attorneys/darryl-p-jacobs/	2.665.039				1.000	Tom Reed	U.S. House New York District 23	Republican	11/06/2017
Eric Johansen	Vice President	Midwest Renewable Capital	Financial Services	ric Johansen is vice president of Midwest Renewable Capital (MRC), a national CDE focused on innovative uses for NMTC financing in distressed communities throughout the country. With more than $500 million in NMTC investments, MRC has been at the forefront of utilizing NMTC financing for renewable energy and environmentally sustainable projects. Johansen leads MRC’s business development, project selection and NMTC closing teams and works closely with low-income community leaders to attract private investment that will benefit the residents of their community. Prior to joining MRC in 2017, Johansen served in political, government affairs and public policy roles on the state and national level, specializing in tax, commerce and economic development issues. He is the senior member of the Grimes, Iowa City Council and sits on the boards of the Grimes Community Foundation and Grimes Chamber & Economic Development organizations, all of which serve low-income populations.	[email protected]		https://mwrcap.com/	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	3
En Jung Kim	Executive Director, Community Development Banking – New Markets Tax Credit Group	Chase	Financial Services	En Jung Kim is executive director of Chase community development group where she is primarily responsible for managing the originations team for new markets tax credit (NMTC) investments nationally. Prior to joining the firm, Ms. Kim was acquisition manager at National Equity Fund Inc., where she supported the placement and management of NMTC activities of the Local Initiatives Support Corporation (LISC) since 2004. Established in 1979 by the Ford Foundation, LISC is a national nonprofit organization that provides grants and loans to support community development in low-income communities. Previously, she worked as an associate in the global technology group at the Investment Banking Division of Lehman Brothers where she performed valuation and financial analyses and participated in the execution of various types of transactions, including equity offerings and mergers and acquisitions. Additionally, she worked in Seoul, Korea, in the global financial services group at Lehman Brothers. Ms. Kim has bachelor’s degrees in international relations and economics from the Wharton School of Business at the University of Pennsylvania.	[email protected]		https://www.jpmorgan.com/commercial-real-estate/community-development-banking/new-markets-tax-credit	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	8
Elizabeth Klueck	Partner	Goldfarb & Lipman LLP	Law Firm	Ms. Klueck advises clients on a range of issues relating to real estate transactions, financing, and syndication. She practices in the areas of affordable housing, Low-Income Housing Tax Credits (LIHTC), New Markets Tax Credits (NMTC), tax-exempt entity law, and public finance. Ms. Klueck represents nonprofit housing developers in the development, financing, and management of low-income housing developments, including year 15 dispositions. In addition, Ms. Klueck represents public agencies, philanthropic foundations, and housing authorities in the structuring and financing of housing and mixed-use developments and has extensive experience drafting and negotiating loan documents. Ms. Klueck has worked on transactions utilizing a variety of federal and state funding sources, including LIHTC, tax-exempt bond financing, the HOME Investment Partnership Program (HOME), Housing Opportunities for Persons With AIDS Program (HOPWA), Community Development Block Grant (CDBG) funds, Rental Assistance Demonstration Program (RAD), Affordable Housing and Sustainable Communities Program (AHSC), as well as other federal and state programs. Ms. Klueck represents both qualified active low-income community businesses (QALICBs) and community development entities (CDEs) in NMTC transactions financing a broad range of projects, including educational facilities, performing arts facilities, healthcare centers, event spaces, nonprofit commercial offices and programming spaces, and mixed-use buildings. Ms. Klueck also serves as an advisor to nonprofit housing developers in the areas of landlord-tenant law, property management, and compliance with federal and state funding sources regulations. In addition, Ms. Klueck has considerable experience in forming nonprofit corporations, limited partnerships, and limited liability companies, the federal and state tax exemption application process, and the state welfare exemption process.	[email protected]	510-836-6336	https://goldfarblipman.com/	https://goldfarblipman.com/elizabeth-klueck/	38
Jeff McMillen	Partner	Akin Gump	Law Firm	Jeff McMillen advises clients on federal tax and pension policy matters. Before joining Akin Gump, Mr. McMillen was the staff director of the House Ways and Means Committee’s Subcommittee on Select Revenue measures, where he served under Committee Chairman Bill Thomas, R-Calif., and Subcommittee Chairman Jim McCrery, R-La. During his tenure with the committee, Mr. McMillen assisted in drafting the Energy Tax Policy Act of 2003, developing the Jobs and Growth Tax Relief and Reconciliation Act of 2003 and crafting the American Competiveness Act of 2002 and the Community Solution Act of 2001. Previously, he served on the staff of the committee’s Subcommittee on Oversight. Before joining the government, Mr. McMillen was the tax counselor for the 3,000-member American Electronics Association. Mr. McMillen received his juris doctor in 1994 from the Washington University School of Law, where he was the articles editor of the Washington University Law Quarterly, and his master’s degree in taxation from the Georgetown University Law Center in 2000.	[email protected]	+1 202.887.4270	https://www.akingump.com/en	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	678				1.000	Claudia Tenney	U.S. House New York District 24	Republican	12/06/2023	1000	Mike Carey	U.S. House Ohio District 15	Republican	12-06-2023	500	Michelle Fischbach	U.S. House Minnesota District 7	Republican	12-06-2023
Mary Miner	Vice President, Community Development	Alaska Growth Capital	Financial Services	Mary Miner is the Vice President, Community Development at Alaska Growth Capital (“AGC”). In this capacity Mrs. Miner overseas CDFI programs for AGC including Native American CDFI Assistance Program (“NACA”) and New Markets Tax Credits (“NMTC”). Prior to joining AGC, Mrs. Miner co-founded Atikus, a financial technology company operating in Rwanda. Mrs. Miner was born and raised in Anchorage, Alaska and grew up supporting her family’s commercial fishing business in Bristol Bay. After earning both a Bachelors of Arts in International Studies and a Masters of Science in Public Service Management from DePaul University in Chicago and living and working around the world, Mrs. Miner returned to Alaska to support economic development locally. Mrs. Miner has experience working across for-profit and not-for-profit enterprises and provides local, national, and international experience to her work. Mrs. Miner is passionate about the success of her clients and the Alaska community as a whole. Mrs. Miner sits on the Board of Directors of Launch Alaska, the state’s first startup business accelerator.	[email protected]		https://www.alaskagrowth.com/	https://www.linkedin.com/in/mary-miner-29357134/	733
Saurabh Narain	President & CEO	National Community Investment Fund	Financial Services	Saurabh Narain is president and CEO of National Community Investment Fund (NCIF), an impact investor and CDFI focused on mission-oriented financial institutions including minority and CDFI banks. He is a banking executive with almost 35 years of global experience building highly profitable businesses both in the for-profit and nonprofit environments. Under his leadership, NCIF has increased its AUM to $200 million, created more than 10,000 jobs and is the largest investor in CDFI and minority banks. NCIF seeks to generate impact in underserved markets nationally using its three lines of businesses–equity investing into mission-oriented financial institutions, deployment of new markets tax credits and lending. In 2019, NCIF launched a $35 million credit strategies fund to increase co-lending with its network banks.Impact measurement is foundational to all activities of NCIF. Narainis a member of the investors council of the Global Impact Investing Network, the board of the CDFI Coalition, advisory board of Wells Fargo Community Development Entity and Community Development Venture Capital Alliance. He was a past member of the Federal Reserve Board’s Consumer Advisory Council chaired by Chairman Ben Bernanke and advisory board of Ripple. Prior to NCIF, Narain has had extensive experience in capital markets and risk management having worked at Bank of America for almost 17 years based in Asia and the United States. Narain is a graduate of the ABA Graduate Stonier School of Banking, and hold an MBA from Indian Institute of Management in Ahmedabad, India.	[email protected]		https://ncif.org/	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	2				500	Raja Krishnamoorthi	U.S. House Minnesota District 7	Democrat	10/08/2023	500	Raja Krishnamoorthi	U.S. House Minnesota District 7	Democrat	10-06-2022	500	Raja Krishnamoorthi	U.S. House Minnesota District 7	Democrat	10-16-2021
Sonia Nayak	Partner	Nixon Peabody	Law Firm	My practice covers a comprehensive area of real estate, including finance, corporate, tax, acquisitions, dispositions, and workouts. With well over fifteen years of experience, my clients view me as a trusted member of their team. At times, I am called upon to act as outside general counsel for my clients, providing objective and pragmatic advice and access to a deep bench of legal advisors at Nixon Peabody LLP to help them navigate their expanded business needs. A significant part of my work involves bringing private capital to community and affordable housing development projects in California and nationwide. For example, I help investors (large financial institutions, regional banks, and funds), lenders, and developers leverage unique financing structures to finance developments with the capital needed to bring critical services to underserved neighborhoods and communities. These developments use financing programs, such as the federal low-income housing tax credit and new markets tax credit, and include affordable multifamily housing complexes, healthcare facilities, charter schools, cultural and community centers, and research and technology incubator facilities.	[email protected]	+1 213.629.6072	https://www.nixonpeabody.com/	https://www.nixonpeabody.com/people/nayak-sonia-a	650.706
Bob Rapoza	Founder & President	Rapoza Associates	Consulting Firm	Bob Rapoza has over four decades’ experience as a professional lobbyist and is an expert on the federal budget and appropriations process, with special expertise in federal housing and community development policy. Bob has been responsible for numerous legislative accomplishments, including sustaining federal rural housing and community development programs, establishing the Intermediary Re-lending Program at the Agriculture Department, increasing funding for community development programs at the Department of Health and Human Services, promoting the creation of a YouthBuild program at the Department of Housing and Urban Development and, most recently, successfully steering the New Markets Tax Credit program to enactment and implementation. Bob first became involved with housing and community development issues while serving with the Massachusetts Department of Community Affairs. After moving to Washington, D.C., he held executive positions with the Rural Housing Alliance, the National Rural Housing Coalition (which he continues to serve as executive secretary and legislative director), and the Rural Coalition before establishing Rapoza Associates in 1984. A graduate of Boston College and the University of Massachusetts at Amherst, Bob has served on the boards of several housing and community development organizations and has been profiled in the Washington Post, the authoritative Beacham’s Guide to Key Lobbyists, and The Hill’s 2018 and 2019 Top Lobbyists Lists.	[email protected]		https://www.nixonpeabody.com/	https://www.nixonpeabody.com/people/nayak-sonia-a	678				500	Lillian Salerno	U.S. House Texas District 32	Democrat	01/01/1970	1000	Patty Murray	U.S. Senate, Washington	Democrat	09-22-2014	750	Tom Harkin	U.S. Senate (Iowa)	Democrat	11-07-2001
Amanda Read	Partner	Novogradac	Accounting Firm	Amanda Read is a partner in the Cleveland office of Novogradac. She provides a wide range of services to community development entities, including transaction structuring, development and implementation of internal compliance policies and procedures, bookkeeping, monthly loan servicing and asset management, compliance review and Community Development Financial Institutions (CDFI) Fund reporting. She also works with organizations in getting their CDFI certification and assists clients with the applications for various programs within the CDFI Fund, including but not limited to the Capital Magnet Fund. She assists her clients in transaction structuring, financial modeling, new markets tax credit (NMTC) compliance and reporting. Read’s experience includes working with complex financing for community development real estate developments, including using NMTCs, historic tax credits, public/private partnerships, and other federal, state and local tax credits and incentives. She is also a frequent speaker at the preconference workshops at the company’s NMTC conferences. In addition to her NMTC practice, Read also focuses on the low-income housing tax credit (LIHTC), providing accounting, auditing, forecasting and compliance of developments subject to the regulatory requirements of the LIHTC incentive and U.S. Department of Housing and Urban Development. Read received a bachelor’s degree in accounting from the University of Akron. She is licensed in Ohio as a certified public accountant.	[email protected]	1.216.239.5533	https://www.novoco.com/	https://www.novoco.com/profile/amanda-read-cpa	808.437
Megan Riess	Member	Longwell Riess	Law Firm	Megan has over 15 years of experience representing investors, developers, borrowers, lenders, and public entities in the structuring, negotiation, and documentation of specialized financing transactions, including state and federal new markets tax credits, state and federal historic rehabilitation, low-income housing tax credits, tax-exempt bonds, community development block grants, HOME funds, state and federal renewable energy tax credits and grants, public and private grants, HUD-insured loans, USDA loans, tax increment financing, PACE financing, opportunity zone investments, federally qualified health center funding (FQHC), film tax credits, and angel investor tax credits. Megan also specializes in the representation of owners, operators and tenants of sports and entertainment venues, both publicly and privately owned. Megan has a national client-base of developers, commercial and governmental lenders, community development entities and investors in tax credit and government incentive finance transactions, with an expertise in structuring financial transactions with multi-layer capital stacks involving public and private debt and tax-advantaged equity. She advises clients on tax-based and government funding sources, as well as private lending and equity investments on transactions involving real estate secured loans, equipment finance, working capital facilities, mezzanine lending and equity investments. Her projects include housing developments, hotels, mixed-use developments, office buildings, health care facilities, commercial retail developments, education facilities, entertainment venues, sports facilities and community facilities. Megan is also a member of the bar of the State of Delaware and represents clients in corporate matters such as formation, equity investments, governance and negotiation and drafting of organizational documents for limited liability companies, for-profit and non-profit corporations, and partnerships. She is the chair of the firm’s legal opinion committee and has an expertise in legal opinions on corporate and tax law issues.	[email protected]	504.513.4067	https://www.longwellriess.com/	https://www.longwellriess.com/professionals/megan-c-riess	369				1.000	Bill Cassidy	U.S. Senate Louisiana	Republican	01/01/1970
Brynn Sanders	Founder & President	Sanders Capital Consulting	Financial Services	Brynn Sanders began her career in the legal department at Bank of America, but a passion for community investing awakened at U.S. Bancorp Community Development Corporation, where she helped launch its federal new markets tax credit (NMTC) and low-income housing tax credit (LIHTC) syndications in 2008. During her tenure, Sanders’ group placed more than $1 billion in community-enhancing tax credits with third-party investors, and Sanders herself managed a $1.5 billion portfolio of NMTC investments. In 2013, Sanders was recruited to Advantage Capital Partners structuring group, where she grew an existing $80 million business line in QALICB consulting and community development entity (CDE) loan fund services to $450 million in four years. She worked closely with investment partners, lenders, and portfolio companies to originate funds, structure closings, monitor regulatory compliance and manage assets, including troubled asset workouts, among other responsibilities. Sanders moved to LISC’s New Markets Support Company in 2017 to establish a new business line creating and managing loan funds with both NMTC and non-NMTC focused partners. She also worked with third-party CDEs to assist with outsourced asset management and NMTC application services. To round out her tax credit perspective, Sanders joined Affordable Equity Partners in 2019 to raise debt and equity capital for the affordable housing firm, working with LIHTCs. Sanders formed Sanders Capital Consulting in 2021 as a woman-owned consultancy to assist firms in navigating the complexities of NMTCs, serving both CDEs and NMTC borrowers.	[email protected]		https://www.sanderscap.com/	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	286
Carrie Sanders	Founder, CEO	Hope Community Capital	Financial Services	Carrie has spent 15 years focused on community development finance. Prior to forming Hope Community Capital LLC, Carrie has been the Director of Lending and the Director of Structured Community Finance for a statewide Community Development Financial Institution where she managed the organization’s community development consulting practice, providing consulting to mission-based organizations to access the capital for high impact projects. She also managed the development of the organization’s successful New Markets Tax Credit program. Carrie has also worked as a senior consultant for a national accounting firm. In this role, Carrie assisted nonprofit organizations, and community development entities with raising and deploying a variety of economic development and affordable housing financing tools including New Markets Tax Credits (“NMTC”), Low-income Housing Tax Credits, tax incremental financing, and HUD grants and loans. Carrie worked at the City of Kansas City, Missouri as part of the City’s development finance division where she was an integral part of a team responsible for conducting front end financial analysis of economic development projects seeking public subsidy including TIF and brownfield remediation financing. While at the City of Kansas City, Carrie developed the City’s NMTC program and led the City’s efforts to apply for and win its first allocation of $40 million. Carrie’s career also includes experience in strategic planning for nonprofit community development organizations, public housing program evaluation, affordable housing finance with a particular focus on re-entry housing, and economic impact analysis. Carrie is a graduate of the Massachusetts Institute of Technology where she earned her graduate degree in City Planning with a focus on community and economic development finance. Carrie is on faculty at Edgewood College’s Social Innovation & Sustainability Leadership Graduate Program and the School of Business where she lectures on topics of sustainable community development and social innovation.	[email protected]		https://hopecommunitycapital.com/	https://hopecommunitycapital.com/team/	272
Warren Sebra	Partner	Novogradac	Accounting Firm	Warren Sebra is a partner in the Portland, Oregon, office of Novogradac. Sebra has experience in affordable housing and community development, including low-income housing tax credit (LIHTC), new markets tax credit (NMTC), historic rehabilitation tax credit and opportunity zones transactions. He has worked extensively on financial statement audits, tax return preparation, final cost certification audits, transaction underwriting, placed-in service applications, LIHTC compliance, NMTC compliance and NMTC allocation applications. Sebra has also contributed to various publications, including the Novogradac Journal of Tax Credits, the Low-Income Housing Tax Credit Handbook and Novogradac Historic Rehabilitation Handbook. Sebra is a frequent speaker at industry conferences and seminars on affordable housing and community development industry topics. He received a bachelor’s degree in accounting and a master’s degree in accounting from Brigham Young University. Sebra is licensed in Oregon and California as a certified public accountant.	[email protected]	1.503.821.2710	https://www.novoco.com/	https://www.novoco.com/profile/warren-r-sebra-cpa	808.437
Laura Vowell	Managing Director of Community Finance Solutions	U.S. Bancorp Impact Finance	Financial Services	Laura Vowell is the Managing Director of Community Finance Solutions at U.S. Bancorp Impact Finance. Her team invests in New Markets and Historic Tax Credits and lends to CDFIs and other intermediaries. Since joining USBIF in 2005, Vowell has been instrumental in investing billions of dollars of tax credit equity into projects around the country. Previously, she managed the national team of NMTC and HTC originators who secure funding for a diverse array of projects, from food banks and performing arts centers, to grocery stores and historic hotels. Vowell is a vocal advocate for Racial Equity within the New Market Tax Credit industry and is a regular speaker at national community development and historic preservation industry conferences and tax credit-related events. She is a Founder of Women in Tax Credits, the Board Member of the NMTC Coalition, and on the Executive Committee of the Partnership for Job Creation. She is currently a member of the St. Louis Symphony’s Community Advisory Committee and Equity, Diversity and Inclusion Task Force. Vowell began her career in the Washington D.C. area as a transportation engineer. Prior to joining USBIF, she worked with a private real estate developer, managing several redevelopment projects in the Los Angeles area. She holds an M.B.A. from the Anderson School of Business at UCLA and a B.S. in Civil Engineering from Rensselaer Polytechnic Institute in Troy, New York.	[email protected]		https://www.usbank.com/corporate-and-commercial-banking/solutions/credit-and-financing/impact-finance.html	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	425.096
Ashley Wicks	President, Butler Snow Foundation	Butler Snow	Law Firm	With more than 15 years of experience in public finance and tax matters, Ashley Wicks leverages her experience and knowledge as an attorney and CPA to bring creative solutions to a variety of public finance and tax matters, ultimately working to grow and improve the vibrant communities her clients serve. In her extensive practice, Ashley primarily focuses on new markets tax credits, governmental and 501(c)(3) bond financing transactions and state and local tax matters. New Markets Tax Credits Ashley has closed over $600+ million federal new markets tax credit (NMTC) transactions for transformative mixed-use developments, manufacturing facilities, community facilities, educational facilities, hospitals, and federally qualified health centers, among others. She has represented a variety of entities in these transactions, including the investors, the community development entities (CDE), the leverage lenders, the sources lenders, the guarantors, the sponsors and the project entities, as well as representing the CDEs and the projects in the unwind of the NMTC transactions. Many of these transactions are of varying complexity and involve historic rehabilitation tax credits and renewable energy tax credits. In executing these transactions, Ashley brings her attention to detail and proficiency across tax disciplines. Governmental and 501(c)(3) Bond Financing Ashley serves in a variety of roles for governmental and 501(c)(3) bond financing transactions, including bond counsel, company counsel, special tax counsel, underwriter counsel and disclosure counsel. She has experience representing new issuers and bond issuances involving newly authorized security. As bond counsel, Ashley has efficiently advised local housing authorities in connection with affordable housing transactions involving low-income housing tax credits and other issuers in the defeasance of bonds. In addition, Ashley has acted as bond counsel to mass transit agencies across the country , including representing and advising the agencies in the exercise of early buy-out options and voluntary terminations of tax-advantaged leases, including payment undertaking. In a similar transaction, she also served as counsel to the payment undertaker in exercise of voluntary early terminations of a tax-advantaged lease. State and Local Taxes Ashley has also represented and advised clients in planning, procuring and implementing state and local tax incentives. She has also worked alongside clients during audits before a host of state agencies, including the Mississippi Department of Revenue’s Board of Review, the Mississippi Board of Tax Appeals and in numerous tax litigation matters. An award-winning attorney, Ashley has been consistently recognized for her superior work and service by her clients and peers, including being honored by Best Lawyers in America® since 2020 and Super Lawyers® since 2012. She has been voted Best Tax Attorney in the Jackson Free Press’s Best of Jackson since 2018. Ashley’s work and civic involvement has also been honored by the American Bar Association, National Bar Association, Mississippi Business Journal and Visit Jackson, among others. Ashley is a Fellow of the Leadership Council on Legal Diversity and American Bar Foundation, as well as a Scholar of the Mississippi Society of Certified Public Accountants. She is actively involved in a number of legal and civic organizations, including the American, National, Magnolia, and Capital Bar Associations, as well as the National Association of Bond Lawyers. Ashley is recognized as a thought leader in her practice and frequently speaks on tax and public finance topics at industry conferences and events across the country, including at annual Novogradac conferences.	[email protected]	(601) 985-4547	https://www.butlersnow.com/	https://www.butlersnow.com/professionals/ashley-wicks	24.404				500	PRESLEY, BRANDON E	Governor of Mississippi	Democrat	01/01/1970	609	Butler Snow LLP			01-17-2022	510	Butler Snow LLP			01-15-2021
Lee Winslett	Vice President	Wells Fargo CDC	Financial Services	Lee Winslett is the senior vice president and division manager for Wells Fargo’s new markets tax credit group where he leads a team of specialized lenders that provides debt and tax credit equity to high-impact redevelopment projects and community facilities in underserved and emerging markets. Under his leadership, the group has completed more than $3 billion in transactions. The portfolio includes investments in mixed-use, transit-oriented developments, high-impact real estate projects, community facilities, and financial intermediaries that provide loans to small businesses. Prior to assuming this role, Mr. Winslett held a variety of positions at Wells Fargo in its commercial and real estate lending areas representing a span of 25-plus years in banking. Mr. Winslett is actively involved in civic affairs, having served as a board member on several housing and economic development related nonprofits. Currently, he serves on the board of directors for Wakeland Housing and Development Corporation, a nonprofit affordable housing developer, and Craft 3, a well-regarded Community Development Financial Institution operating principally in the Pacific Northwest. Mr. Winslett is also a trustee of the San Diego Library Foundation, and has served on the governance committee for the Wells Fargo Foundation, one of the top corporate donors in the nation with an annual gifting budget of $400-plus million. Mr. Winslett attended Stanford University and the University of California Los Angeles, earning degrees in applied mathematics and economics.	[email protected]		https://www.wellsfargo.com/	https://www.novogradacevents.com/website/60911/speakers/?_gl=11ddecm9_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjAuMTcwNjYyODA1OS4wLjAuMA..	808
Brad Elphick	Conference Chair & Partner	Novogradac	Accounting Firm	Brad Elphick is a partner in the metro Atlanta office of Novogradac. He has extensive experience in the low-income housing tax credit (LIHTC), historic tax credit (HTC) and new markets tax credit (NMTC) incentives, including their use in Puerto Rico and other U.S. territories. Elphick specializes in consulting, with an emphasis in forecasting and partnership taxation. He also works extensively with real estate partnership audits and compliance audits, as well as the structuring of and preparing applications for LIHTC and NMTC transactions. Elphick also leads and coordinates the NMTC Working Group and GAAP Accounting for Tax Credits Working Group. Each is a membership organization that is highly regarded for the work they do addressing technical programmatic issues surrounding the NMTC world and GAAP accounting issues related to tax credits. He is a regular contributor to the Novogradac Journal of Tax Credits’ NMTC content, a frequent speaker at industry events and serves as chair of Novogradac’s annual fall New Markets Tax Credit Conference. He is often a speaker at state housing credit conferences in the Southeast. Elphick received a bachelor’s degree in business administration with an emphasis in finance from Emory University and a master’s degree in taxation from Georgia State University. He is licensed in Georgia, Arkansas, Mississippi, Puerto Rico, Virginia and the District of Columbia as a certified public accountant.	[email protected].	1.678.339.3675	https://www.novoco.com/	https://www.novoco.com/profile/brad-elphick	808.437				1.000	Ron Wyden	U.S. Senate Oregon	Democrat	01/01/1970	2250	AFFORDABLE HOUSING NOW A COALITION OF HOUSING CALIFORNIA CALIFORNIA HOUSING CONSORTIUM STATE BUILDING & CONSTRUCTION TRADES COUNCIL OF CALIFORNIA & SILICON VALLEY LEADERSHIP GROUP			10/9/2018	500	Richard E Neal	U.S. House Massachusetts District 1	Democrat	6/6/2018
Paul Anderson	Vice President	Rapoza Associates	Consulting Firm	Paul Anderson is Vice President of Rapoza Associates. Paul works to advance the legislative priorities of community and economic development clients, including the New Markets Tax Credit (NMTC) Coalition and CDFI Coalition, by lobbying Congress and federal agencies on their behalf. He is the author of the NMTC Coalition’s annual Progress Report, a publication based on the Coalition’s annual survey of CDEs. Previously he served as Director of Programs at the George Mason University Center for Social Entrepreneurship, and in Congressional Affairs at the National Trust for Historic Preservation. Paul is a graduate of the University of Virginia with a degree in Political Science.	[email protected]		https://www.nixonpeabody.com/	https://rapoza.org/rapoza-team/	678
Kermit Billups	Executive Vice President	Greenline Ventures	Financial Services	Kermit Billups is an Executive President of Greenline, and is involved in activities including transaction structuring, tax credit syndication, debt financing, origination, underwriting, and NMTC compliance. Kermit began his career at Capmark in 1999 and has been a member of the NMTC platform since 2004. He has been in investment banking since 1992, with an emphasis on developing solutions for deficiencies in low-income communities nationwide, including complex and innovative financings to benefit low-income housing tax credit and New Markets Tax Credit transactions. He has participated in over $3.5 billion of project finance and affordable housing capital. He has successfully completed over 50 taxable and tax-exempt revenue bond programs to serve low and moderate-income individuals. Prior to joining Capmark, Kermit worked for Honeywell, IBM, Legg Mason, and Stephens Inc. Kermit has a B.A. in Economics from Harvard College and an M.B.A. from the Harvard Graduate School of Business Administration.	[email protected]		https://www.greenlineventures.com/	https://www.greenlineventures.com/team	713
Jason Callaham	Strategic Financing Consultant	Cherry Bekaert Advisory LLC	Accounting Firm	As a CPA with tax credit equity and CDFI lending expertise, I would like to hear where your community development organization has been and how I can assist you in getting to the next level.	[email protected]		https://www.cbh.com/	https://www.linkedin.com/in/jason-callaham-64880032/	476.587
Christopher Calpin	Associate	Squire Patton Boggs	Law Firm	Chris Calpin focuses his practice on community development and real estate tax credit finance. Prior to joining the firm, Chris served as a judicial intern for The Honorable C. Kathryn Preston, US Bankruptcy Court, Southern District of Ohio, where he conducted extensive research on a variety of bankruptcy-related issues.	[email protected]	+1 614 365 2804	https://www.squirepattonboggs.com/en/	https://www.squirepattonboggs.com/en/professionals/c/calpin-christopher	361
John Chamberlain	Managing Director	Capital One	Financial Services	John Chamberlain is a Managing Director at Capital One and leads its NMTC efforts nationwide. He has over 33 years of experience in banking and finance and has been involved in the NMTC program since 2004. Capital One is active nationally in the NMTC program as investor, leveraged lender and CDE and has invested over $3.4 billion in NMTC structured investments through its CDE, Capital One Community Renewal Fund, and other CDEs throughout the country. Prior to joining Capital One, Mr. Chamberlain was a director at Stonehenge Capital Company. Other experience includes venture capital investing with Enhanced Capital Partners and mergers and acquisitions with Stewart Enterprises, as well as various commercial banking positions in local and regional banks. Mr. Chamberlain received his BS from Louisiana Tech University and his MBA from Tulane University. He is a board member of the NMTC Coalition and of LiftFund, a nonprofit CDFI headquartered in San Antonio with offices in twelve states managing the nation’s largest microloan portfolio.	[email protected]		https://www.capitalone.com/	https://nmtccoalition.org/board-member/john-chamberlain/	50.773
Bryan Hung	Partner	Novogradac	Accounting Firm	Bryan Hung is a partner in the Long Beach, California, office of Novogradac, where he specializes in the real estate finance and community development industries. Since joining Novogradac in 2005, Hung has provided transaction advisory services on hundreds of tax credit transactions using new markets tax credits (NMTC), historic rehabilitation tax credits and renewable energy tax credits, which have resulted in more than $3 billion in cumulative project development. He provides traditional audit and tax services to real estate developers, community development entities, nonprofit organization, syndicators, lenders and investors in addition to transaction structuring and preparing financial forecasts for tax credit and opportunity zones incentive transactions. He is a contributor to the Novogradac Journal of Tax Credits and speaker at Novogradac NMTC conferences and workshops. He received a double bachelor’s degree in accounting and business administration with an emphasis in finance from the University of Southern California. Hung is licensed as a certified public accountant in California.	[email protected]	1.562.256.2325	https://www.novoco.com/	https://www.novoco.com/profile/bryan-hung-cpa	808.437				2.800	TJ Cox	U.S. House California District 21	Democrat	02/06/2019	2800	TJ Cox	U.S. House California District 21	Democrat	05-29-2019	1000	TJ Cox	U.S. House California District 21	Democrat	03-31-2018
Jonathan Katz	Partner	Jones Walker LLP	Law Firm	In his tax credit practice, Jonathan represents institutional investors, project developers, lenders, community development entities (CDEs), and nonprofit organizations in connection with new markets tax credit, historic rehabilitation tax credit, and opportunity zone programs. He advises clients on projects that use a combination of various tax credits and other financing sources to fund industrial projects, operating businesses, mixed-use, commercial, and residential real estate developments, manufacturing facilities, and hotels. He also has significant experience financing public and quasi-public facilities with various state and federal tax incentives. Jonathan has represented investors, CDEs, and project developers in hundreds of federal and state new markets tax credit and historic rehabilitation tax credit transactions. In addition to his tax credit practice, Jonathan’s federal tax practice includes estate planning, federal alcohol excise tax compliance, nonprofit formation and compliance, S corporation compliance, and business organizations. In his estate planning practice, Jonathan routinely represents high-net-worth individuals and closely held companies in connection with complex estate planning transactions. He has particular experience in drafting and handling all facets of transactions involving multi-generational trusts, grantor trusts, defined value transfers, family investment companies, grantor retained annuity trusts (GRATs), and qualified personal residence trusts (QPRTs), among others.	[email protected]	504.582.8314	https://www.joneswalker.com/en/	https://www.joneswalker.com/en/professionals/jonathan-r-katz.html	4				597	Jones Walker LLP			01/01/1970	606	Jones Walker LLP			09-16-2022	585	Jones Walker LLP			09-28-2021
Judd Larson	Partner	Kutak Rock	Law Firm	Judd regularly represents community development entities in New Markets Tax Credit financing transactions throughout the country. At the project level, he has represented qualified active low-income community businesses in the development of, for example, technology hubs, libraries, public schools, medical facilities, and manufacturing plants (including a first in the country redevelopment in Cincinnati, Ohio utilizing 14 distinct financing sources). With respect to solar transactions, Judd’s practice primarily focuses on upper tier, investor representation, including the creation of multiple upper tier investment fund vehicles consisting of various banking entity partners that deploy capital into alternative energy (solar) projects throughout the United States.	[email protected]	303.292.7795	https://www.kutakrock.com/	https://www.kutakrock.com/people/l/larson-judd-w	485
Chris Leutzinger	Senior Vice President & NMTC Relationship Manager	Truist Community Capital	Financial Services	Specialties: Urban Redevelopment, Real Estate Finance, Tax Credits, Public Finance, Transit-Oriented Development, Community/Economic Development, Land Use	[email protected]		https://www.truist.com/	https://www.linkedin.com/in/chris-leutzinger-52766411/	897.720				1.000	Joe Biden	President of the United States	Democrat	01/01/1970
Melissa McCormack	Senior Vice President	Bank of America	Financial Services	Melissa McCormack is a senior vice president and senior relationship manager in the tax credit investment group at Bank of America, based in New York City. The tax credit group provides equity investments in commercial real estate projects, nationwide, through the use of NMTC, HTC, ITC and other tax credit financing. She has more than 20 years’ experience in commercial real estate finance, development and design. Her previous experience includes equity and debt structuring for market rate multifamily, LIHTC and HTC developments; and project management of commercial real estate and historic rehabilitation developments. McCormack has her MBA from The George Washington University, a master’s degree in historic preservation from The University of Pennsylvania and bachelor’s degree from Villanova University.	[email protected]		https://www.bankofamerica.com/	https://www.novogradacevents.com/website/52921/speakers?_gl=1zrbiig_gaMjA4MTUwODEwOS4xNzA2NjI4MDYw_ga_HF81MRC27F*MTcwNjYyODA1OS4xLjEuMTcwNjYyOTY2My4wLjAuMA..	897
Erin Neff	Principal	Novogradac	Accounting Firm	Erin Neff is a principal in the Dover, Ohio, office of Novogradac. Since beginning her career with Novogradac in 2007, Neff has gained an extensive background in real estate partnership audits, federal and state partnership taxation, and compliance matters related to the new market tax credit (NMTC), low-income housing tax credit and investment tax credit industries. Neff works with nonprofit organizations, performing audits of such entities and their federal awards. Neff has participated as a panelist at Novogradac’s NMTC conference workshops and is a regular presenter for the company’s in-house training courses. She holds a bachelor’s degree in business administration and a master’s degree in accounting from Kent State University. She is licensed as a CPA in Ohio.	unable to determine	1.330.365.5374	https://www.novoco.com/	https://www.novoco.com/profile/erin-neff-cpa	808.437
Chris Perkowski	Partner	Stinson	Law Firm	Chris is committed to helping his clients use new markets tax credits, other incentives, and impact finance initiatives to fund transformative projects nationwide. Chris concentrates his practice on community development and impact finance, with a particular focus on New Markets Tax Credit (NMTC), community impact lending programs, and Property Assessed Clean Energy (PACE) transactions. He works with nonprofits, community development financial institutions (CDFIs), community development entities (CDEs), tax credit investors, and developers using these programs to structure and negotiate investments in high-impact projects that serve low-income communities, support equitable outcomes, and create environmentally sustainable developments across the country. In his federal and state NMTC practice, Chris helps investors, lenders (including CDE, source, leverage, bridge and construction lenders), and developers to efficiently navigate complex structures, tax considerations, and program requirements throughout the compliance period. He regularly structures and closes transactions that combine federal NMTCs with other tax credits and incentives, including state NMTCs in stacked structures and federal/state historic rehabilitation tax credits. He also assists his CDE clients with regulatory aspects of the NMTC program, including ongoing compliance issues, CDE certification, allocation applications, and allocation agreements. A growing portion of his practice involves representing CDFIs and other lenders in impact finance transactions outside of the tax credit space, including predevelopment and construction lending for affordable housing, healthy foods initiatives, charter school loan funds, financing for health care facilities, and other lending programs supporting transformative and equitable outcomes in underserved communities. Chris prides himself on bringing these transactions to an efficient and cost-effective close to maximize benefits to the projects they serve. In his PACE practice, Chris focuses on assisting capital providers in structuring transactions, navigating state-specific requirements, and coordinating with program administrators and third-party creditors to provide low-cost, long-term financing for efficient and renewable energy improvements in commercial developments.	[email protected]	202.728.3003	https://www.stinson.com/	https://www.stinson.com/people-ChristopherPerkowski	509.297
Christopher Pierce	Parter	Lathrop GPM	Law Firm	Christopher Pierce is a leading partner in the firm’s Tax Credit group. Real estate and finance form the core of his practice – with an emphasis on projects financed with tax credits and other incentives. Chris places a high value on meeting all needs of each client. Nonprofit and for-profit real estate developers, investors, syndicators and lenders turn to Chris for guidance on transactions involving low-income housing tax credits, historic tax credits and new markets tax credits. His practice also includes advising clients in the acquisition, disposition, financing and leasing of office, retail, industrial, and multi-family residential properties. In addition, he assists lenders in documenting and closing commercial real estate and asset-based loans.	[email protected]	314.613.2859	https://www.lathropgpm.com/	https://www.lathropgpm.com/Christopher-Pierce	3
Erik Rickard	Partner	Barnes and Thornburg LLP	Law Firm	Erik counsels developers, investors, funds and financial institutions on the debt and equity financing of real estate. He represents clients in equity syndication through limited partnerships and limited liability companies of low-income housing, historic and new markets tax credits. Erik has also assisted clients in obtaining or providing senior and subordinate financing for affordable housing and other community development projects. A veteran negotiator with valued communication skills, Erik is appreciated for his seemingly innate ability to keep his eye on the ball when it comes to achieving each client’s objectives. By focusing on the key elements of a transaction without getting lost in the minutia, Erik has earned a reputation for being reasonable and balanced while preserving the essence of what his client requires to succeed. With more than two decades of practice, Erik thrives under the diversity and creativity that real estate and tax law requires. A proven team player and devout collaborator, Erik has negotiated and closed over $1 billion of transactions over the course of his career, ranging from YMCAs, aquariums and theater complexes to production facilities and neighborhood infrastructure projects. Erik is a frequent speaker at various new market tax credit conferences across the United States.	[email protected]	614-628-1444	https://btlaw.com/	https://btlaw.com/people/erik-rickard	6
Ryan Rieger	Principal	Novogradac	Accounting Firm	Ryan Rieger is a partner in the Dover, Ohio, office of Novogradac. Before joining Novogradac in 2006, Rieger was a senior accountant with a regional certified public accounting firm in Ohio, where he served clients in the construction, real estate, manufacturing, retail and nonprofit industries. He works extensively with real estate partnership audits and partnership taxation as well as various GAAP and compliance reporting engagements involving new markets tax credits, historic rehabilitation tax credits (HTCs) and renewable energy tax credits (RETCs). His experience also includes the preparation of HTC and RETCs final cost certifications for numerous projects and assistance in the facilitation, review and preparation of new markets tax credit allocation applications. Rieger has contributed to various publications, including the Novogradac Journal of Tax Credits and the Novogradac New Markets Tax Credit Handbook and is a frequent speaker at industry events. Rieger received a bachelor’s degree and a master’s degree with a concentration in accounting from Ohio University and is licensed in Ohio as a certified public accountant.	[email protected]	1.330.365.5367	https://www.novoco.com/	https://www.novoco.com/profile/ryan-j-rieger-cpa	808.437
Don Sabine	Principal	Novogradac	Accounting Firm	Don Sabine is a principal in the Dover, Ohio, office of Novogradac, where he specializes in new markets tax credits (NMTCs), historic tax credits (HTCs) and the opportunity zones (OZ) incentive. Sabine performs numerous services related to these industries, including general and program compliance consulting, financial forecasting services, tax preparation and financial statement audits. He also works with numerous developers/sponsors, syndicators and investors by providing transaction advisory services. His experience includes structuring complex financing for real estate developments, including using NMTCs, HTCs, renewable energy tax credits (RETCs), the OZ incentives and other federal, state and local tax credits and incentives. Sabine has extensive experience in preparing financial forecasts for HTC, NMTC, RETC and OZ projects, as well as syndicated real estate investments. He earned bachelor’s degrees in accounting and finance from Walsh University. He is licensed in Ohio as a certified public accountant.	[email protected]	330.365.5398	https://www.novoco.com/	https://www.novoco.com/profile/donald-sabine-cpa	808.437
Jodie Smith	Shareholder	Maynard Nexsen	Law Firm	Jodie is a Shareholder in Maynard Nexsen’s Public Finance Group. He has over twenty-five years of experience and focuses on tax-advantaged finance and securities transactions and on infrastructure transactions. Jodie advises clients on other types of tax-advantaged financings, such as deals eligible for federal and state new markets tax credits and deals eligible under the federal Opportunity Zone program. In recent years, Jodie has closed several hundred million dollars in new markets tax credits financings. A hallmark of Jodie’s NMTC experience has been his understanding of how to combine federal NMTCs with other financing programs like state NMTCs, federal and state historic tax credits, and taxable and tax-exempt bond financing.	[email protected]	205.254.1109	https://www.maynardnexsen.com/	https://www.maynardnexsen.com/professionals-joseph-e-jodie-smith	196
Aileen Thomas	Partner	Jones Walker LLP	Law Firm	Aileen is a highly experienced finance attorney with a focus on tax advantaged financing transactions. Aileen regularly serves as bond and underwriter’s counsel for a variety of public finance clients and is actively involved in New Markets Tax Credit transactions and Historic Tax Credit transactions on a national basis. Aileen also enjoys teaching and has served for many years as an adjunct professor at Mississippi College School of Law teaching Secured Transactions and Contract Drafting to second- and third-year law school students.	[email protected]	601.949.4751	https://www.joneswalker.com/en/	https://www.joneswalker.com/en/professionals/aileen-s-thomas.html	4				657	Jones Walker LLP			01/01/1970	1000	Jason Smith	U.S. House Missouri District 8	Republican	10-17-2022	606	Jones Walker LLP			09-16-2022
Laurel Tinsley	Managing Director	Cherry Bekaert Strategic Financing Services	Accounting Firm	I am the Managing Director of the Strategic Financing Services team at Cherry Bekaert. In this role, I lead a talented group of practitioners that specialize in various aspects of tax credit finance, compliance and application and grant writing. I also work closely with our clients on strategic consulting, financing and planning to help build capacity and diversify revenue streams. I help clients think through the steps necessary to bring ideas into reality, building the framework for successful implementation and management. I am also an Adjunct Professor at Washington University School of Law. I have taught “Introduction to Tax Credits and Development Incentives” since 2008. I am the recipient of The St. Louis Business Journal’s 40 Under 40 Award (2013). I was proud to serve as the President and one of the founding board members of the I. Jerome and Rosemary Flance Early Childhood Education Center at Murphy Park (2012-2021). The Center was built using NMTC financing and serves children from 6 weeks to five years old. The Center opened in June 2014.	[email protected]	864.233.3981	https://www.cbh.com/	https://www.linkedin.com/in/laurel-tinsley-227bb97/	476.587
Kyle Walton	Founder & President	Classic Lake Consulting	Financial Services	Kyle Walton has over 15 years of experience in community and economic development finance and real estate development. Mr. Walton founded Classic Lake, a community development advisory and real estate development firm in 2014. The firms’ advisory practice was established with an emphasis on supporting women- and minority-owned or led businesses impacting marginalized communities and communities of color. The firms’ real estate development practice focuses on new construction and rehabilitation opportunities within low-income communities and emerging domestic markets, with an emphasis on developing and preserving affordable and workforce housing. Under Mr. Walton’s leadership the firm has facilitated the placement of over $650 million of investment into low-income communities throughout the nation. Common advisory clients include real estate developers, municipalities and government entities, financial institutions, academic and healthcare organizations, small businesses, and non-profits. Prior to founding Classic Lake, Mr. Walton served as a Vice President within JPMorgan Chase’s Community Development Banking group and as Vice President with SDS Capital Group (formerly Strategic Development Solutions), a boutique private equity fund development and management firm.	[email protected]		https://www.classiclakeconsulting.com/	https://www.classiclakeconsulting.com/about	31				5.000	Democratic Party of California		Democrat	01/01/1970	2800	TJ Cox	U.S. House California District 21	Democrat	06-18-2019	2700	TJ Cox	U.S. House California District 21	Democrat	03-31-2019
Shawn Whitney	Shareholder – Tax Credit Finance Chair	Polsinelli	Law Firm	Shawn Whitney is dedicated to structuring low-income housing, historic rehabilitation, and new markets tax credit transactions. He represents developers, investors, syndicators, lenders and Community Development Enterprises (CDEs). Shawn’s primary practice focus is representing all aspects of a tax credit financed transaction. His diverse expertise ranges from extensive experience in all of the aforementioned tax credit programs. In the New Market Tax Credit representing CDEs on the deployment of New Markets Tax Credit allocations, Qualified Active Low Income Community Business, and equity investors deployment of capital. He also has a passion for affordable housing representing a lender in the financing of hundreds of millions of dollars of LIHTC construction and permanent debt for both 4% and 9% deals. He also actively represents LIHTC developers throughout the country. Finally, he has enjoyed being involved in a billion dollars of historic rehabilitation projects utilizing federal and state historic tax credits on both the development and financing side. Many of his projects also utilizes other incentives such as tax abatements/exemptions, and tax increment financing.	[email protected]	754.285.3703	https://www.polsinelli.com/	https://www.polsinelli.com/s-shawn-whitney	509.297				2.400	GELNER, BRIAN	Missouri State Senate District 20	Republican	01/01/1970
Kevin Beattie	CPA, Partner	CohnReznick	Accounting Firm	Kevin Beattie, CPA, is a partner in CohnReznick’s Baltimore office with over 15 years of experience providing tax consulting and compliance services to clients in a variety of industries including real estate, technology, and life sciences. He is a member of the Firm’s Affordable Housing Industry Practice and its Technology and Life Sciences Industry Practices. Kevin has a diverse background in partnership and corporate taxation that includes a thorough understanding of federal and state tax credit programs. In addition, his experience includes providing advisory and tax planning services to small and middle-market companies with a client base that includes Community Development Entities, tax credit syndicators, developers, investors, and early and later-stage technology companies. Kevin is responsible for client development, engagement management and oversight, and quality assurance. He maintains a high level of personal involvement in his engagements by overseeing all areas, maintaining day-to-day client relationships, and providing advice tailored to each client’s specific needs.	[email protected]	410-783-4900	https://www.cohnreznick.com/	https://www.cohnreznick.com/people/kevin-beattie	8.335.897				500	American Institute of CPAs			12/01/2022
Charles Edelen	CPA, Partner	CohnReznick	Accounting Firm	Charles Edelen is an assurance partner in CohnReznick’s tax credit advisory practice and has dedicated his career to serving clients in the community development space. Since 2006, his primary focus has been on advising clients in the New Markets Tax Credit industry. Chuck has extensive experience providing assurance and compliance services to Community Development Entities (CDEs), developers, tax credit investors, and Qualified Active Low-Income Community Businesses. He assists clients throughout the entire life cycle of a New Markets Tax Credit transaction, helping them navigate the many programmatic requirements of both the IRS and the U.S. Treasury’s CDFI Fund. In addition to developing the skills and knowledge of a dedicated practice group in the Mid-Atlantic region, Chuck conducts external trainings on a variety of community development related topics ranging from basic deal structures and flow of funds to current legislative updates and best practices for maintaining compliance with evolving U.S. Treasury and IRS regulations.	[email protected]	410-209-2641	https://www.cohnreznick.com/	https://www.cohnreznick.com/people/charles-edelen	8.335.897				500	American Institute of CPAs			01/01/1970	500	American Institute of CPAs			12-22-2022
Jacen Killebrew	Managing Director	CohnReznick	Accounting Firm	As a member of CohnReznick’s Project Finance and Consulting Group, Jacen Killebrew advises clients on structuring and preparing projections for complex real estate transactions utilizing one, or both, of the NMTC and HTC subsidies. In this role, he also works with investors to prepare financial models for New Markets Tax Credit (NMTC) and low-income housing tax credit syndications, helping to ensure their transaction is structured appropriately to meet short and long term goals. Jacen has advised developers, investors, consultants, and lenders on multiple transactions throughout the country, including Puerto Rico. He joined the firm 13 years ago, focusing initially on the New Markets Tax Credit (NMTC) and federal historic tax credit (HTC) industries. Jacen continues to speak to many different stakeholders at NMTC and HTC events across the country.	[email protected]	410-783-6204	https://www.cohnreznick.com/	https://www.cohnreznick.com/people/jacen-killebrew	8.335.897
C. Randall Minor	SHAREHOLDER	Maynard Nexsen PC	Law Firm	Randall is a Shareholder in Maynard Nexsen’s Real Estate, Public Finance, and Economic Development practice groups. He focuses on the representation of governmental and nonprofit entities in connection with the issuance of taxable and tax-exempt bonds, notes, warrants, and other debt instruments. He also represents lenders and borrowers in a variety of commercial real estate transactions and tax credit finance transactions, including low-income housing tax credits, new markets tax credits and historic tax credits. Randall has significant experience drafting, negotiating and reviewing a wide range of real estate documents, including purchase and sale agreements, project development agreements and ground leases, and has represented clients in connection with the acquisition, development, financing, and disposition of numerous commercial, industrial and residential projects. He also has extensive experience representing developers and sponsors in a variety of land use and zoning matters, including re-zonings, special permits, variances and alterations of historic buildings. He is an active and founding member of the Birmingham satellite chapter of the Urban Land Institute. Prior to joining Maynard Nexsen, Randall completed a clerkship for Judge U.W. Clemon of the United States District Court for the Northern District of Alabama and worked for a firm in New York City.	[email protected]	205.254.1867	https://www.maynardnexsen.com/	https://www.maynardnexsen.com/professionals-c-randall-minor	196				500	Merika Coleman	U.S. House Alabama District 2	Democrat	11/07/2023
Liz Young	PARTNER	Holland & Knight LLP.	Law Firm	Elizabeth “Liz” Young is a transactional tax attorney in Holland & Knight’s Washington, D.C., office. Ms. Young focuses her practice on a variety of state and federal tax matters, particularly related to real estate industry clients. Ms. Young has a significant background in handling complex tax structuring, planning and compliance for institutional investors, joint ventures, developers, lenders and private equity groups. She is connected to those who draft the tax laws and regulations that affect pass-through entities and tax-exempt organizations, and she also has in-depth knowledge of matters related to family-owned business structuring, tax controversy and business planning, including real estate transactions. Tax Credit Finance and Syndication. Ms. Young works with clients to structure and syndicate complex community development transactions involving the federal New Markets Tax Credit (NMTC), historic rehabilitation tax credits (HTC), low-income housing tax credits (LIHTC), renewable energy (solar) tax credits and similar state programs. Ms. Young has extensive experience structuring these transactions for investors and sponsors in an ever-changing legal landscape. These tax credits are leveraged to rehabilitate and preserve historic structures, expand the availability of affordable housing, install vital businesses such as healthcare facilities and schools in underserved communities, as well as develop renewable energy projects such as solar facilities. Ms. Young also analyzes financial models, issues tax opinion letters and crafts letter ruling requests that are necessary to close transactions. LIHTC Transactions. Ms. Young has extensive experience counseling syndicators and investors in connection with the acquisition and disposition of affordable housing portfolios. She has advised several major syndicators and equity investors in connection with transactions that couple LIHTC with other community development tax incentives, including secondary market transactions. Tax-Exempt Organizations. Ms. Young guides tax-exempt organizations with the formation process and helps them to obtain and maintain tax-exempt status. She also handles Form 990 reporting and disclosures, advises on sound governance policies, unrelated business taxable income (UBTI) issues, for-profit/tax-exempt entity structuring and compliance with regulations governing lobbying and political activities. Prior to joining Holland & Knight, Ms. Young was an attorney at a global law firm in its Washington, D.C., office.	[email protected]	202.469.5645	https://www.hklaw.com/en	https://www.hklaw.com/en/professionals/y/young-elizabeth-a	449.514
Beth Mullen	National Director Affordable Housing Industry – Partner	CohnReznick	Accounting Firm	Beth Mullen has more than 25 years of experience providing consulting, tax, and accounting services to real estate owners and developers and the community redevelopment industry. She is also a member of the Firm’s Tax Practice Executive Committee. Beth has been involved with the low-income housing tax credit (LIHTC) program since its inception and has provided consulting services to developers, state credit agencies, and investors. A significant portion of her time is devoted to helping put deals together by structuring public/private partnerships that are financed in part by the LIHTC, federal and state historic tax credit programs, the federal New Markets Tax Credit Program, energy tax credits, and historic rehabilitation tax credits.	[email protected]	916-442-9100	https://www.cohnreznick.com/	https://www.cohnreznick.com/people/beth-mullen	8.335.897				750	American Institute of CPAs			01/01/1970	1000	CohnReznick LLP			12-15-2023	1000	Darin LaHood	U.S. House Illinois District 16	Republican	10-23-2023