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.

"Hood uniquely combines three vital traits: He sees the future of the profession clearly; he discovers or creates supremely practical ways to move the profession toward that future; and he generates tremendous enthusiasm for the move in everyone he meets.” - Accounting Today Magazine Tom is one of the most influential leaders in the Accounting Profession. He has been named the Second Most Influential Person in Accounting since 2011 by Accounting Today Magazine (His fifteenth year on the Top 100). He was also one of the first five thought leaders inducted into the Accounting Hall of Fame (2015) by CPA Practice Advisor. Linked-in recruited Tom as one of their Top 100 Influencers and he was named to the Top 25 Influencers in Learning by HR Examiner. He is known for his prolific digital footprint and now has over 780,000 followers on Linked-in, Twitter and other social accounts. Tom is on a mission to help CPAs, Finance and Accounting Professionals thrive in these times of exponential change. He firmly believes that what got us here, won’t get us there as the Profession faces unprecedented changes and opportunities. Tom's recognition and awards reflect his leadership in helping CPAs be more #FutureReady through his work at the Maryland Association of CPAs and the Business Learning Institute (BLI), a center for the development of leadership, strategic thinking, and collaboration skills for CPAs. BLI has a catalog of over 600 programs and 30 ‘top gun’ instructors who provide state of the art learning and curriculum for the Top 500 CPA Firms, Fortune 500 corporations, non-profits, State CPA Societies and even internationally. He is a graduate of Loyola College (B.A. in Accounting) and has a Master’s in Finance (Real Estate) from Johns Hopkins University. He also obtained the Certified Information Technology Professional (CITP) certification and the Certified Global Management Accountant (CGMA) certification from the AICPA.

Chair of the NYSSCPA Cybersecurity Committee. Previously, she was the head of IT audit for Sumitomo Mitsui Banking Corp, for the Americas Division. She started her career in at PwC, moved to Arthur Andersen, and then made the switch to the corporate side. She has migrated among first, second and third line of defense roles within IT, Cybersecurity, Operational Risk Management, and Internal Audit. Kathy has also worked at GE Capital, AIG and JP Morgan Chase, leading global teams in internal audit, IT, cybersecurity, and operational risk management. She is a CPA, CISA and CISSP.

Cory Bonura is a seasoned professional with over 15 years of experience in information technology and information security. Serving in roles encompassing director-level responsibilities within IT, he brings comprehensive expertise in security strategies and ethical hacking techniques to every client. Cory Bonura is dedicated to safeguarding clients' integrity of their IT infrastructure, and optimizing security strategies that bring long-term benefits.

Nate Tunningley is a seasoned IT professional with six years of comprehensive experience, specializing in compliance for the past three years. He holds a master's degree from the Rochester Institute of Technology (RIT) and is certified as a Certified Information Systems Auditor (CISA). Nate's commitment to the field is evident in his passion for ensuring clients achieve genuine security, transcending mere compliance checkboxes. With a steadfast dedication to excellence, Nate brings a wealth of expertise to any presentation or team, making him an invaluable asset in navigating the intricate landscape of cybersecurity and compliance.

Frank is responsible for advocacy on labor/HR, unemployment insurance and workers' compensation issues, and for providing human resources consulting services to Council members. Frank comes to The Business Council from the New York State Funeral Directors Association where he provided human resource and OSHA consulting services to employers of all sizes. Prior work experience includes human resources staff and leadership positions in the financial services and health care arenas. Frank is a graduate of Cornell University’s School of Industrial and Labor Relations with nearly 36 years of experience in human resource management. He is a certified Senior Professional in Human Resources (SPHR), a Certified Association Executive (CAE), and a frequent presenter of human resource topics across the state and nationally.

Eric is responsible for managing client portfolios and helping clients make practical sense out of complex issues using economic insights. Prior to joining Alesco Advisors, Eric served as an economics instructor at the secondary and post-secondary levels. Earlier in his career he spent several years as a researcher with the Center for Governmental Research, a think-tank and consulting firm based in Rochester, NY. He also held appointments as an adjunct professor of both history and education at Nazareth College of Rochester, NY. Credentials & Education BA Economics, Syracuse University MA Economics, Syracuse University Ed.D Educational Leadership, University of Rochester Community Involvement Eric directs the grant-making process for the Ginny Morris Memorial Fund through the Rochester Area Community Foundation, which supports various causes aimed at improving the lives of children in the Rochester area. Personal Life Eric and his wife live in Brighton, NY, with their son. He enjoys travel, golf, music, paddle tennis, and spending quality time with his extended family.

Background As a seasoned professional, Igor is a Director in RSM’s Data & Analytics practice and possesses a comprehensive background in data analytics and business intelligence within RSM, enriched by a significant tenure in audit technology at other Big 4 Consulting firms. His acumen extends to stringent regulatory compliance, adept risk management, and an authoritative grasp of industry standards such as CCAR, NIST, COBIT, and SOX. His strategic oversight spans multiple sectors, including education, healthcare, government, insurance, finance, and technology. Igor's further distinguished by his innovative application of emerging technologies to enhance business processes through automation. His proficiency with analytical and automation tools such as Tableau, Power BI, UI Path, and Alteryx has driven substantial efficiencies and cost savings. His leadership in data governance, cloud strategy, and digital transformation initiatives has consistently delivered value, positioning organizations at the forefront of their respective industries Relevant Experience & Education o Customer & Vendor Deduplication/Opex Allocation/Data Quality Improvement & Enrichment/GL Reconciliation and Financial Statement Reporting and Consolidation o Certified information systems auditor o Certified in risk information systems controls o Certified advanced designer, Alteryx o Master of Science, accounting, Walden University o Bachelor of Science, accounting, Rider University o Nano Degree, Business Analysis, Udacity

Background Bella Hoed de Beche is a supervisor within RSM’s Finance Automation Consulting practice. She is one of the top implementation specialists and is highly skilled in project management. Prior to joining RSM, Bella attended the University of Florida. She graduated with a degree in Mathematics in 2019 and has been working at RSM ever since. Bella also attained her Masters in Finance at the University of Miami while working full time at RSM. Bella has over 4 years of experience implementing BlackLine and is a highly valued member of the team. She has implemented the BlackLine solution for several dozen clients and has experience working with nearly all BlackLine modules. Relevant Experience & Education o Financial Close Automation - Enhanced the visibility of month-end close through the utilization of account reconciliations in BlackLine. Performed account reconciliation discovery thus led to increased process controls, segregation of duties, reduced close timing, transaction matching, and data source automation through FTP with integrated BlackLine software to further reduce the dependency on manual processes. o Completed the certification for Kyriba, a treasury management system o Over four years experience working on BlackLine implementations, and specialized in Modern Accounting Playbook (MAP) implementations o Master of Science in Finance, University of Miami o Bachelor of Art, Mathematics, University of Florida

Jamie provides health care analytics for health systems to drive performance improvement in clinical quality, patient safety, operational efficiency and cost reduction. • PhD in computer science • 30 years experience, 13 years in health care analytics consulting • 13 peer-reviewed research publications in leading health care conferences • Millions of $ in ROI generated for health care clients

Marcey Rader is a keynote speaker, trainer, coach, and author who champions health-powered™ productivity. Once driven by the relentless pursuit for more – more certifications, more endurance races, and more promotions – Marcey faced a preventable medical diagnosis that shifted her perspective on success. As the founder of RaderCo, she's sought after by Fortune 500 companies, startups, and organizations worldwide, inspiring over 100,000 people across five continents. She's a multi-award-winning speaker, one of only 850 Certified Speaking Professionals® globally, a Virtual Master Presenter®, and a TEDx speaker. Marcey's mission is to teach well-intentioned individuals and companies to discover what truly matters to them, enabling them to create a life, job, and organization they love. By instilling sustainable habits that declutter the mind, body, and business, one habit at a time, she directs the path to work well and play more! Learn more at wmarceyrader.com and helloraderco.com.