Speaker Biographies
About the Committee Chair
Melissa S. Gillespie, JD, CPA, MST has her own law practice which is devoted to international taxation including estate and global wealth planning for high net worth, non-resident individuals; non-U.S. individuals working in the U.S, and U.S. citizens working abroad and has counseled and represented many VDP/OVDI clients. During her career, she has worked with Arthur Andersen, the Goldman Sachs Family Office, and Skadden, Arps, Slate, Meagher and Flom practicing in the field of both U.S. and international taxation. She is a member of the AICPA, the American Bar Association, and the New York State, New York City and Suffolk County Bar Associations. She is admitted to practice in New York and the Law Society of England and Wales. She is also a certified public accountant.
About the Conference CoChairs:
Peter D. Baum, CPA, is a Tax Partner at Citrin Cooperman, LLP with more than 28 years of industry experience working with multinational firms, high-net-worth individuals, and privately held companies. He is an Partner with the International Tax Services and Tax Accounting practices, specializing in advising clients on a wide range of compliance and specialized consulting services, including domestic and international tax matters, crafting and implementing tax strategies into their financial and business plans, and expanding operations globally.
George Deely, CPA is a Tax manager at Shanholt Glassman Klein Kramer & Co. P.C. The firm specializes in residential and commercial real estate. Mr.Deely has extensive experience in inbound foreign investment in US businesses and advises the firm’s clients on regulatory and compliance issues related to foreign investment in US real estate.
About the Speakers
Nancy Berk, CPA, is licensed in the states of New York and New Jersey. She is now a sole practitioner, after more than 20 years as an Executive Director in international tax at Grant Thornton. Her practice is focused on international tax consulting and compliance services to local and regional CPA firms to assist them in dealing with their clients’ international tax planning and filing needs. She is a member of the AICPA and the NYSSCPA, and has served as the Chair of the latter’s International Tax Committee, as well as a member of the Corporate Tax Committee. She holds an MBA in Accounting from Columbia University and has been in practice for more than 30 years.
James P. Booth, CPA, is a partner in the Poughkeepsie office of D’Arcangelo & Co., LLP. Jim has more than 30 years experience with clients that have included large, publicly traded companies, closely held family businesses, and high net worth individuals, many of whom have been involved in international transactions. He graduated from The State University of New York at Buffalo with a B.S. degree in Business Administration (emphasis in Accounting). Jim is a member of the AICPA and the NYSSCPA. He serves on the International Tax Committee of the NYSSCPA and is a former chair of the International Tax Conference.
Tom Butera, CPA is a tax principal in Deloitte Tax LLP’s International Tax Services group in New York City with more than 21 years of experience assisting clients with a wide range of international tax matters. His industry expertise is financial services and he is the national co-leader of the International Tax for Asset Managers (ITAMS) group. He has extensive experience assisting clients with structuring their worldwide operations in a tax efficient manner. He also has responsibility for auditing the international tax provision on several large audit engagements and manages international tax compliance engagements. Tom has an LLM in Taxation from New York University School of Law, a JD cum laude from St. John’s University School of Law and a BBA in Public Accounting from Hofstra University. He is a member of the New York State Bar Association, the International Tax Committee of the New York State Society of CPAs and the Wall Street Tax Association’s International Tax Committee. He is a frequent external speaker on international tax matters.
Paul Dailey, CPA, MBA, is a tax principal based in the Firm’s New York office. As a member of the Commercial Services Group, he oversees international tax issues for corporate and individual clients. Paul is a certified public accountant in New York. Paul specializes in tax planning, consulting and compliance issues for large foreign-owned corporations as well as residency issues and tax planning for high-net-worth individuals. Paul’s business tax experience includes handling matters for domestic owned corporations, closely-held corporations, large S corporations, nonprofits, family offices, private equity funds and partnerships. On the international side, Paul is involved with expatriate planning, entry/exit strategies and related compliance matters. In addition, he has developed and implemented inbound/outbound tax structures utilizing tax favored holding companies, blocker entities and transparent entities, including check the box elections. He is also knowledgeable of and skilled in CFC, PFIC, transfer pricing, earnings stripping, foreign tax credits, treaties and withholding. Paul has also been involved with reviewing tax accruals from a FASB 109 perspective and has worked on numerous mergers/ acquisitions from both a consulting and implementation standpoint. Furthermore, he frequently lectures before professional groups on international tax issues. Paul’s past professional experience includes serving as a managing director with RSM McGladrey, Inc. and a tax partner at Goldstein Golub Kessler LLP in New York. He earned a Master of Business Administration degree and a Bachelor of Business Administration degree in accounting from Bernard M. Baruch College, City University of New York. Paul is a Part Time Lecturer at Rutgers Business School. He also frequently lectures at conferences, including FAE sponsored events. Paul is a member of the New York State Society of Certified Public Accountants (NYSSCPA). Over the years, he has been actively involved with the NYSSCPA having served as co-chair of the Foundation for Accounting Education’s Small Business Taxation Conference and chair of the International Taxation Committee. He is also a member of the American Institute of Certified Public Accountants (AICPA).
Terry A Eyberg, CPA, has 25 years experience in the Big Four, and specializes in estates, trusts, private foundations, high net worth individuals and individual global tax planning. She has spent the last 25 years working closely with family offices in handling the day to day management of their tax affairs. Terry’s other main area of focus is international tax planning for high net worth individuals. She focuses on addressing the special planning needs of individuals at the CEO, CFO and COO level . She has experience in advising key executives on various income and estate tax issues, particularly those related to Dutch, U.K. and Italian nationals. Terry is also involved with developing and teaching tax courses for EYU Tax. Terry writes for various technical journals and was given the “Best Tax Article of the Year” award in 2004 by the AICPA for her article on Family Limited Partnerships that was published by The Tax Adviser. Terry recently published an article on “The Psychological Aspects of Estate Planning” in the winter edition of Family Business magazine. Terry also lectures at various external technical conferences and is a member of the following AICPA Tasks Force.
Richard L. Goldstein, CPA, is a partner in the New York office of Buchbinder Tunick & Company LLP, concentrating his practice in the areas of federal income taxation, with emphasis on international tax matters for foreign enterprises and individuals investing and doing business in the United States, as well as for U.S. companies and investors with overseas activities. Mr. Goldstein is also an adjunct associate professor of taxation at the Long Island University Graduate School of Business, Brooklyn campus, with teaching emphasis in international and corporate taxation. He is a member of the American Institute of Certified Public Accountants, New York State Society of Certified Public Accountants (serving on the international taxation committee), and the Florida Institute of Certified Public Accountants. Mr. Goldstein is a graduate of The Bernard M. Baruch College, BBA in Accounting and MBA in Taxation. He is a Certified Public Accountant in New York and Florida.
Kevin Matz, Esq., is the Managing Attorney of Kevin Matz & Associates PLLC, with offices in Midtown Manhattan and White Plains, New York, where his practice is principally devoted to domestic and international estate and tax planning, estate administration and related litigation. Mr. Matz earned his J.D. from Fordham University School of Law (where he was a Notes & Articles Editor of the Fordham Law Review) and his LL.M. in Taxation from New York University School of Law, and was a senior associate in the private clients group of White & Case LLP and a Partner at a medium-sized law firm in Midtown Manhattan prior to starting his own law firm in 2009. He is a member of the New York City Bar Association, among other professional organizations, and has helped to draft several of the City Bar’s comment letters, as well as the New York State Society of Certified Public Accountants’ comment letters, to the United States Department of Treasury. Mr. Matz has written and spoken extensively about the use of family limited partnerships and various other leveraged transfer techniques, as well as estate planning strategies for groups ranging from private equity fund managers to professional athletes, and has been frequently cited in the professional literature (including at the Heckerling Institute on Estate Planning) for his innovative solutions and analysis. In addition, Mr. Matz is the co-author of the treatise Estate Planning for Professionals – Understanding What is Needed for Estates of Any Size (Cannon Financial Institute 2009), and is a certified public accountant, in which connection he is currently the Chairman of the Entertainment, Arts and Sports Committee of the New York State Society of Certified Public Accountants (the “NYSSCPA”), the Vice Chairman of the NYSSCPA’s Estate Planning Committee, and the Chairman of the NYSSCPA’s 2013 Annual Estate Planning Conference.
Jack Meola, CPA, has 30 years of public accounting, providing service to both private and publicly held companies. He is a member of the firm’s International Tax Services Group. Industries Served: Estate Planning, Real Estate, Telecommunications, Technology, Retail, Manufacturing, Pharma, Biotech. Tax Service Focus: Jack works with private and corporate clients regarding estate and succession planning, pension planning, corporate tax issues and family business matters. He directs EisnerAmper’s Bridgewater Estate Planning Group with an increasing presence in the International arena. FBAR Issues; withholding taxes and income tax treaty analysis; US real estate dispositions by foreign persons; coordinating with Foreign Partners and Technical Branches of the IRS/Treasury; cross-border reorganizations including mergers, acquisitions, and liquidations. Functional Competencies: Technical expertise, International networking capabilities, Review and analysis of current plans and programs for optimal results. Primary Jurisdictions: UK; China; Singapore; Canada; Europe; Australia, Caribbean, Mexico. Other: A member of the AICPA and New Jersey Society of CPAs, Jack currently serves as Tax Committee President of the Middlesex County Bar Association (MCBA). He also serves as a member of the New Jersey State Bar Association (NJSBA) Partnership Tax Committee and the Federal Committee of the American Bar Association (ABA). He is a member of the Society of Trust and Estate Practitioners (STEP). In addition, he is a Board of Trustee member at George Street Playhouse. As an accounting graduate of the University of Connecticut, Jack holds a J.D. from Seton Hall Law School and an LL.M. in taxation from Villanova Law School.
Philip T. Pasmanik, CPA, MST, is Senior Tax Manager with Crowe Horwath LLP with a concentration in federal, state, and local corporate and sales and use taxation, including consolidated tax returns, income tax provisions, earnings and profits studies, repatriation tax planning, and real estate investment trusts. He also specializes in international tax matters, including review of international shipping companies, controlled foreign corporations, passive foreign investment companies, and international tax withholding matters.
Sam Rayden, the President and Founder of NFP National Madison, has over thirty years experience in personal, business, estate and gift tax planning. He has served as a member of various bar association tax committees and is a frequent speaker to accountants, attorneys and financial planning professionals
Stanley C. Ruchelman, JD, concentrates his practice in the area of tax planning for privately held transnational business operations with em¬phasis on inter¬com¬pany transac¬tions. Mr. Ruchelman has represented companies in matters involving the I.R.S., and has counseled corporate clients on transfer pricing issues, worldwide reorganizations, and structuring investment in the United States. Mr. Ruchelman has authored numerous monographs on interna¬tional taxation for a variety of publications and treatises, including Tax Management International Journal, the Bulletin for International Taxation, The Journal of International Taxation, The International Tax Journal, and Practicing Law Institute’s Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings. He is an approved author for Warren Gorham & Lamont, where he has co-authored a chapter in the treatise U.S. Taxation of Foreign-Controlled Businesses. In addition, Mr. Ruchelman is a frequent lecturer on that subject, having spoken at the Practicing Law Institute, New York University Tax Institute, the American Bar Association, the International Fiscal Association, The Society of Trust and Estate Practitioners, and other organizations. Mr. Ruchelman served as the U.S.A. reporter for the Foreign Lawyers Forum of the American Bar Association Section of Taxation. Mr. Ruchelman was an international tax partner at a predecessor of Deloitte & Touche where he practiced for eight years representing clients involved in cross border trade and investment. Mr. Ruchelman was a Senior Attorney in the Legislation & Regulations Division of the Office of Chief Counsel, Internal Revenue Service, where he participated in the negotiation of income tax treaties and the development of legislative and regulatory policy affecting international business. Prior to that, Mr. Ruchelman was an Attorney Adviser to the Hon. Charles R. Simpson, U.S. Tax Court. Mr. Ruchelman is a former Chair of the Committee on U.S. Activities of Foreigners and Tax Treaties, Section of Taxation, Ameri¬can Bar Association and the International Tax Committee, Section of International Law and Practice, American Bar Association. He served on the National Council of the International Fiscal Association — USA Branch. Mr. Ruchelman is a fellow of the American Bar Foundation and of the American College of Tax Counsel. Mr. Ruchelman received his J.D. Degree with honors from George Washington University (1972) and his undergradu¬ate degree from Brooklyn College (1968).
Michael Sardar’s practice focuses on all stages of civil and criminal tax controversies. He represents taxpayers before the Internal Revenue Service, state tax authorities, the Department of Justice, and local prosecutors. Mr. Sardar also has vast experience representing clients making voluntary disclosures to the Internal Revenue Service and state tax authorities. He is also a member of the Committee on Personal Income Taxation, New York City Bar Association. Prior to joining Kostelanetz & Fink, Mr. Sardar was a tax associate in the New York office of Heller Ehrman, LLP, where his practice focused on federal and state transactional tax matters. While at Heller Ehrman, Mr. Sardar also advised many nonprofit organizations on federal and state tax issues including general tax exemption and Unrelated Business Income Tax (UBIT). Mr. Sardar received his B.B.A., summa cum laude, from Baruch College in 2004, and his J.D. in 2007 from Cornell University Law School.
C. Mitchell Siegel, CPA, is a Director in Deloitte’s Northeast International Tax Group. Mitch has over 25 years experience serving a diverse client base which includes Fortune 500 multinational corporations, closely-held corporations, and real estate and investment partnerships. Mitch advises both U.S. and Foreign multinationals in a number of industries including insurance, financial services, telecommunications, and consumer products. Mitch is a frequent speaker on multinational tax topics including tax deferral techniques, foreign tax credit planning, foreign currency issues, and accounting for income taxes. Mitch graduated summa cum laude from Binghamton University with a BS in Accounting, and has a Masters Degree in Taxation from Seton Hall University. Mitch is a member of the AICPA, NYSSCPA, and the International Fiscal Association.
Bryan C. Skarlatos, Esq., represents individuals as well as corporations in tax audits, civil tax litigation, sensitive tax issues, criminal tax investigations, voluntary disclosures and IRS whistle-blower matters. Chambers USA Guide to Leading Lawyers states that Mr. Skarlatos is “extremely knowledgeable and very well connected to the various taxing authorities…Clients applaud him as being exceptionally brilliant at coming up with great outcomes.” Mr. Skarlatos is an Adjunct Professor at the NYU School of Law where he teaches a course on Tax Penalties and Prosecutions and he has taught several courses to the IRS Office of Chief Counsel, IRS Estate and Gift Tax Examiners and the IRS Criminal Investigation Division. Mr. Skarlatos regularly speaks and publishes articles on the topics of civil tax litigation, tax penalties and criminal tax prosecutions and is quoted frequently in media outlets such as CNN, the Wall Street Journal, USA Today, Forbes, Barron’s, Reuters, Bloomberg, Tax Notes Today and the BNA Daily Tax Reporter. Mr. Skarlatos has been the chair of several tax committees at the American Bar Association, New York State Bar Association and New York City Bar Association and he is an elected Regent in the American College of Tax Counsel. He has been recognized in “Chambers USA”, “The Best Lawyers of America” and “New York Super Lawyers” where he was listed as one of the “Top 100 Attorneys” in the New York Metro Area.
Mitchell Sorkin, CPA MBA PFS CEA is a tax partner of the firm Raich Ende Malter & Co. LLP. He is a member of the NYSSCPA, where he has served on several tax committees, including relations with the IRS; New York, multistate and local taxation; and personal financial planning. He is currently on the International Taxation Committee where he previously served as the Chairman. He is a licensed CPA in California, holds a CEA in business valuations, holds the AICPA Personal Financial Specialist designation, written articles, lectured, and chaired previous seminars.
Peter Stratos, CPA, is an expert in international tax for both individuals and corporations. Peter’s primary expertise in international tax ranges across many areas including: foreign tax credit planning, residency issues, state and local issues for international and multinational businesses, expats and inpats, pre-immigration planning, compensation planning, treaty positions, entity selection, organizational structuring and withholding. Peter is a speaker for the AICPA, state CPA societies, and other organizations on various domestic and international tax issues and has also published articles and papers covering these topics. He was recognized on multiple occasions by the Virginia Society of CPAs and Virginia Business Magazine as a “Super CPA” in corporate taxation.
Marc J. Strohl CPA, is a founding Principal at Protax Consulting Services Inc. established 2001, previously with Deloitte & Touche LLP, PricewaterhouseCoopers and Ernst & Young LLP. He has more than 15 years extensive experience specializing in international U.S. individual income taxation issues assisting individual clients, including U.S. expatriates and nonresident aliens or foreign nationals, as well as the employees of employer-sponsored programs of multinational companies. Marc is a licensed CPA in New York State and Maryland States and is a member of the AICPA and NYSSCPA, including their International Taxation Committee and Taxation of Individuals Committee. He is also a regular contributor to the NYSSCPA’s “The Trusted Professional” and blog publications and the critically acclaimed Thomson Reuters’ twice-monthly newsletter publication Practical International Tax Strategies. Marc is a frequent external speaker on U.S. international individual taxation matters and is guest faculty giving CPE/ CPL to attorneys and CPA’s. Marc earned a Master’s degree in Public Accountancy from McGill University and a Bachelor of Science Honoring in Chemistry.
Magda Szabo, CPA, JD, LLM, provides tax planning and reporting services for foreign and domestic entities and individuals. She is an experienced advisor to clients in offshore and domestic tax matters involving corporations, partnerships, REITs, funds, trusts, tax credits, investments, succession planning, tax-exempt organizations, start-up ventures, inbound, and outbound transfers, repatriation, mergers, acquisitions and divestitures. She is also skilled in foreign and domestic personal tax matters involving estate and succession planning, foundations, public charities, pre-immigration trusts, expatriates, and asset protection. Magda has extensive experience handling foreign and domestic tax controversies at the federal, state and local levels.
Ms. Szabo holds a B.A. and Master of Accountancy and Financial Information Systems from Cleveland State University, a Juris Doctor from Cleveland-Marshall College of Law, and a Master of Laws (LL.M.) in Taxation from Case Western Reserve University School of Law.
Ms. Szabo has lectured at various conferences for the American Bar Association as well as various state professional organizations. She has authored numerous tax articles for national and state publications on topics ranging from offshore reporting requirements and asset protection issues to partnership tax matters. She holds a license as a certified public accountant in New York and in Ohio and is admitted to practice in New York, Connecticut, Pennsylvania, Ohio, Federal and U.S.Tax Courts.
Tobias. Ziegler, Esq. Experience and practice encompass commercial law and business transactions, both domestic and international. He represents a wide range of foreign and domestic companies and individuals in connection with, for example, the formation of corporate entities, joint ventures, strategic alliances and cooperation arrangements, sales, corporate structuring, lending and borrowing transactions, commercial contracts of all types and corporate documentation requirements. Mr. Ziegler has extensive experience in representing business and individual clients in all aspects of real estate work, including transactional work, mortgage financing and real estate development work. Mr. Ziegler holds law degrees from Germany and France, and he is fluent in the languages of both countries. For additional information about Mr. Ziegler’s experience and practice and Gallet Dreyer & Berkey’s international practice, see the International Business Law section of this website.
Steven Zeiger, of NFP National Madison, provides advanced life insurance design and analysis services to clients and advisors. Formerly a Managing Director of a well-known New York City financial services firm, Mr. Zeiger is an expert in trust-owned life insurance and is a highly sought out lecturer to attorneys, CPAs, family offices, asset managers and trust officers. He specializes in training such professionals and providing access to a TOLI process endorsed by both the New York Bankers Association and the New Jersey Bankers Association. Mr. Zeiger has been selected for the National Association of Estate Planning Councils (NAEPC) Speakers Bureau. Some of his credits include interviews with the following periodicals: The New York Times, Institutional Investor, Employee Benefit News, Bloomberg Magazine and Dow Jones, publisher of The Wall Street Journal Mr. Zeiger has been published in the AICPA Wealth Management Insider, Trusts & Estates Magazine, Profit Sharing Magazine and has been a guest lecturer at NYU and an instructor at the College of Insurance. He has also been a featured speaker for the following groups: New York State Society of CPAs Trust and Estates Group;
New York State Institute of Accountants; Massachusetts Society of CPAs; New Jersey State Society of CPAs personal financial planning committee; Connecticut State Bar Association; American Bankers Association; Estate Planning Council of Nassau County. His specialties include Estate Planning, Trust Owned Life Insurance, Executive Benefits, Charitable Planning, Gift, Business & Personal Tax Planning, Financial Planning and Life Insurance Policy Audits and Analysis.
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