Irina Kimelfeld is a Tax Partner and a member of the Financial Services Group. With over 20 years of experience, Irina provides tax planning and compliance services to private equity funds, hedge funds, funds of funds, investment advisors, and other financial services companies. She focuses on advising clients on tax implications of fund structuring, investment structuring, management company operations, and tax treatment of various types of securities transactions. Prior to joining the firm, Irina was Managing Director at a credit investment firm, where she oversaw all tax related matters for the firm and its managed funds as well as the firm?s deferred compensation plan. She began her career at a Big 4 accounting firm where she provided tax planning and compliance services to asset management clients. Irina is an Adjunct Professor at Fordham University Gabelli School of Business, where she designed and lectures a graduate level course on taxation of financial products and transactions.

Andie Kramer is widely regarded as one of the foremost authorities on the regulatory, tax, commercial, and governance matters that arise for individuals and businesses in trading environments. Andie represents multinational corporations, financial service firms, exchanges and trading platforms, hedge funds, energy companies, insurance companies, family offices, and businesses in all stages of their life-cycle. These clients are typically dealing with securities, commodities, derivatives, digital assets, energy (production and distribution), renewables, ESG (environmental, social, and governance) matters, nontraditional assets, and emerging asset classes of all types. Andie is widely respected for her multidisciplinary knowledge concerning the legal issues arising in market and all types of products that trade in them and the participants which use them. She is a trusted advisor and sought-after problem solver who provides the comprehensive advice that clients need to navigate the complexities that arise from the intersection of multiple asset classes, commercial realities, and ESG matters. Before founding ASKramer Law, Andie spent 30 years at McDermott Will & Emery, where she established and led the Financial Products, Trading, and Derivatives Group. She is the coauthor of Financial Products: Taxation, Regulation, and Design, the two-volume authoritative treatise widely used by market participants, advisors, and regulators. She has been ranked since 2009 by Chambers USA and Legal 500, the leading independent legal ranking firms. Andie was also named by the National Law Journal as one of the ?50 Most Influential Women Lawyers in America? for ?demonstrated power to change the legal landscape, shape public affairs, launch industries, and do big things.? The National Law Review recognized Andie as a ?Go To Thought Leader? in 2022 (Crypto/Blockchain), and in 2020 (Finance Law [Virtual Currencies]); and JD Supra readers voted her a ?Top Author? in cryptocurrency taxation in 2021 (Readers Choice Awards). Additionally, she is qualified by the Financial Industry Regulatory Authority (FINRA) as a tax expert witness. Andie was selected by the Chicago Daily Law Bulletin and the Chicago Lawyer as an ?Inaugural Women in Law Honoree?; by Crain?s Custom Media for the ?Chicago Notable Women Lawyers? list; named by Women in Law Business Guide as one of the leading tax practitioners; and honored as one of the ?Most Influential Women Lawyers in Chicago? by Crain?s. Andie is also known for her longstanding work addressing and dismantling workplace gender discrimination. She served as a member of the Diversity & Inclusion Advisory Board for the Illinois Supreme Court Commission on Professionalism and was coauthor of What You Need to Know about Negotiating Compensation, a 2013 guide published by the American Bar Association. With her husband, Al Harris, she has written two award-winning books, Breaking Through Bias: Communication Techniques for Women to Succeed at Work and It?s Not You, It?s the Workplace: Women?s Conflict at Work and the Bias That Built It. Their latest book, Beyond Bias: The PATH to End Gender Inequality at Work, was published in May 2023. Andie is a Phi Beta Kappa, summa cum laude graduate of the University of Illinois, where she received the Bronze Tablet Award, and she is a cum laude graduate of Northwestern Pritzker School of Law where she served as an adjunct professor for more than 20 years. She is an editor of and contributor to Energy and Environmental Project Finance Law and Taxation (2010) and Energy and Environmental Trading (2008). Generously philanthropic and civically engaged, Andie is the recipient of the ?Unsung Heroine Award? from the Cook County Board of Commissioners and the ?National Public Service Award? from the American Bar Association for her public service and pro bono activities. She founded and serves on the boards of a number of nonprofits and professional associations. She is a founding board member and chair of TWTC (formerly The Women?s Treatment Center) that provides housing and healthcare support and assistance to Chicago?s most vulnerable residents. Andie is a co-founder and the chair of WLMA (the Women?s Leadership and Mentoring Alliance), and she serves on the board of the Design Museum of Chicago.

With over 20 years of professional tax experience in federal, international and financial products taxation, Dan helps businesses structure their affairs and plan transactions to minimize federal income taxes. He is experienced in mergers and acquisitions, capital markets transactions, and cross-border transactions, and he represents individuals and businesses in tax controversies with the IRS. Dan is a recognized expert in the areas of qualified small business stock (QSBS) and the employee retention credit (ERC), and he co-leads Withum?s ERC Group. He keeps a pulse on federal income tax matters and upcoming legislation, and not only is he a thought leader within the Firm, but he is also an adjunct tax professor at Georgetown University Law Center and a frequent contributor to Forbes, writing on all things tax and sharing best practices for minimizing taxes for businesses and HNW individuals.

Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 25 years, he has handled more than 3,000 personal income tax, sales tax, corporate tax, or other New York State and City tax audits, and over 100 cases in New York?s Division of Tax Appeals. Tim is also a member of the Board of Directors of Hodgson Russ. Tim leads the firm?s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York, including a significant win in the Gaied case, one of the first New York residency cases to ever reach New York?s highest court. He is often quoted by media outlets, including The Wall Street Journal, The New York Times, Bloomberg, and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored What to Expect in a Residency Audit, a detailed guide to residency rules and audits in New York and other states. And over the past 25 years, he has guided literally thousands of taxpayers moving from high-tax states to low-tax states and successfully defended them in state residency audits. As the ?Noonan? in ?Noonan's Notes,? a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues. He co-authored the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessment- Fourth Edition, published by the New York State Bar Association. In addition, Tim has served as a contributing author or editor for several other tax publications and treatises, including the American Bar Association's Sales and Use Tax Deskbook, the "New York Sales Tax Guide" published by practicallaw.com, the corporate apportionment chapter in Thomson Reuters? Checkpoint Analyst, the New York chapter of LexisNexis?s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters? Commercial Litigation in New York State Courts treatise. He has also written more than 400 articles in state and local tax publications around the country over the past two decades, and he runs the award-winning Noonan's Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law. Tim also has extensive experience on New York City corporate and entity tax matters, and handled a significant number of residency and sales tax issues in other states, including work with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and is admitted to practice law in Connecticut.

Miri Forster is a Principal and Co-Leader of the Tax Controversy Practice, specializing in providing tax dispute resolution services to public and private corporations, partnerships and high net worth individuals on a wide range of technical and procedural issues. She has over 20 years of IRS practice, procedure, and tax controversy experience. Miri represents businesses and individuals before the IRS Examination and Appeals Divisions on complex domestic and international tax issues. She also obtains private letter rulings from the IRS National Office, including 9100 relief requests for missed elections. Miri assists clients with voluntary disclosures of inadvertent income, international information return, withholding, and payroll tax compliance errors, obtains penalty abatements and refunds, resolves IRS account issues, and advises on a broad range of IRS practice, procedure and dispute resolution matters. Prior to joining the firm, Miri was a Tax Controversy Principal at a Big 4 firm. Miri also previously served as an Attorney-Advisor at the United States Tax Court in Washington, D.C., and is an attorney licensed in the states of New York and New Jersey as well as Washington, D.C. Miri is a frequent speaker on IRS enforcement trends, the centralized partnership audit regime and its impact on pass-through entities and investors, voluntary disclosures of inadvertent tax compliance matters and related penalties, and other IRS practice, procedure and dispute resolution topics.

Satish is a Tax Senior Manager in Grant Thornton?s New York office with over 19 years of experience delivering tax advisory and compliance services to asset management clients. Satish specializes in Private Equity Funds, Funds of Funds, Private Credit Funds, Structured Products, CLOs, Hedge Funds, GPs, and Management Companies. Satish provides strategic guidance on complex tax matters including ECI, UBTI, and FDAP, ensuring clients remain compliant while optimizing fund tax structures. Known for a client-centric approach, Satish builds long-term relationships by understanding each client?s unique needs and delivering tailored, high-impact solutions. Satish is recognized for his deep technical expertise, responsiveness, and proactive communication, making him a trusted advisor in navigating the evolving tax landscape.

Kyle Bergman, CPA, is a manager in Washington National Tax at RSM US, LLP. He specializes in partnership taxation and BBA consulting. Kyle brings 20 years of experience in public accounting and has focused extensively on BBA procedures for the past four years, advising clients on complex partnership compliance and IRS audit-related matters.

UK Tax Research Associate at Blue J, supporting development of the UK platform and assisting with the US and Canadian tax platforms through legal research and analysis. Former lawyer specializing in indirect taxes at HMRC in the UK.

Dan Zygielbaum is a partner in the Washington, D.C. office of Gibson Dunn. He practices in the firm?s Tax Practice Group and is also a member of the firm?s REIT Practice Group. Dan?s practice focuses on tax planning for investment funds and real estate, including fund formations, continuation fund transactions, GP-stakes deals, fund recapitalizations, fund secondary transactions, REITs, real estate joint ventures, and cross-border real estate investments. He also advises clients on the tax aspects of financings, public and private M&A, joint ventures, and capital markets transactions, and has represented clients in tax audits and Congressional investigations. Dan's clients include private equity, real estate and venture fund sponsors, REITs, sovereign wealth funds, real estate investors, developers, managers, and lenders, and other public and private companies. Dan graduated cum laude from Harvard Law School in 2010 and cum laude from the University of Maryland in 2004 with a degree in Finance and Economics.

Jennifer Fitzgerald is a member of the Tax Practice Group in the Washington D.C. office of Gibson Dunn. Her experience includes tax planning for investment fund formations, real estate transactions, REITs, public and private mergers and acquisitions, joint ventures, restructurings, and investor-level tax planning. She has provided advice on structuring investments in real estate, debt, and other investments for investment funds, foreign governments, other non-U.S. investors, corporations and individuals. She has also obtained private letter rulings from the Internal Revenue Service. Prior to joining Gibson Dunn, Jennifer was an associate at another international law firm where she gained experience with the tax aspects of securitizations including REMICs and CLOs. Jennifer received her Juris Doctor from the University of Virginia School of Law, where she was senior production editor of the Virginia Law & Business Review. She received her Bachelor of Arts in Anthropology, magna cum laude, from the College of William and Mary. She is admitted to practice in the District of Columbia and the State of New York.

Sonja Castaldi is a Tax Direcor in the Eisner Amper Financial Services State and Local Tax practice. Sonja has over 20 years of public accounting experience in state and local tax. Sonja has a Master of Science in Taxation degree from the University of Illinois at Urbana-Champaign and a BBA in Accounting from the University of Texas at El Paso. Sonja is an Illinois licensed CPA and a member of the AICPA, the Illinois Society of CPAs, NAREIT and the Chicago Tax Club. Sonja has significant experience providing state and local tax services to private equity clients in various industries with complex, multi-tiered, pass-through structures, in the areas of income and franchise (net worth) taxes. Sonja has experience consulting on state and local issues on restructuring, transactional planning, mergers and acquisitions, due diligence, and tax controversy. She also has significant experience with compliance reporting matters related to partnership taxation, withholding tax issues, and composite tax filings.

Stephen Christiano is a Tax Partner in the firm with over 15 years of public accounting experience. Steve specializes in US tax compliance and advisory for international companies, high-net-worth domestic and international family fund of fund partnerships, onshore and offshore private equity funds, high-net-worth individuals, and closely held businesses. Most of his clients, regardless of industry, have an international component. He primarily assists clients with tax planning, US withholding requirements for partnerships that derive FDAP or ECI income, and US inbound or outbound structuring advice, as well as helps clients stay compliant with the various foreign filing reporting they may have. Prior to joining the firm, Steve was a Tax Principal at a leading full-service accounting and auditing firm providing a wide variety of accounting, tax, and business advisory services to organizations of all sizes, emerging businesses, and high-net-worth individuals. In addition, Steve assisted with leading their international tax department and presented in-house webinars on various international topics such as GILTI, PFICs, and Schedule K2/K3 reporting.

Gurmeher Allagh is a director in the International Tax practice at CBIZ. He has 15+ years of tax consulting and compliance experience in big 4 and national accounting firms. Gurmeher has served high net worth individual clients and companies ranging from privately held middle market businesses to fortune 500 global corporations in a variety of industries such as technology, consumer products, medical devices, professional services, and digital assets. Gurmeher specializes in inbound/outbound tax consulting, cross border mergers and acquisitions, tax structuring, treaty planning, and international tax compliance. He obtained his bachelor?s degree in economics from the University of California, Los Angeles. He is licensed to practice as a Certified Public Accountant in the State of New York. Professional affiliations and credentials ? Certified Public Accountant (?CPA? New York) ? American Institute of Certified Public Accountants