Steven J. Eller, CPA, JD, a Partner at PKF O'Connor Davies, LLP co-heads the firm’s State and Local Tax Group. Mr. Eller has over 30 years of professional experience assisting individuals, businesses, as well as estates and trusts plan for and comply with Federal, State and Local regulations. He advises clients with respect residency, nexus and apportionment issues, sales and use taxes and payroll taxes, , with a focus on strategic planning and compliance. Mr. Eller’s industry expertise includes real estate, manufacturing and closely held and family businesses. Mr. Eller has also been influential in both New York State and New York City tax reform. Mr. Eller received his J.D. from Widener University School of Law (formerly Delaware Law School of Widener University), and his B.S. in Accounting from the University of Delaware. He is a CPA in New York and New Jersey and a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants (“NYSSCPA”), and the New Jersey Society of Certified Public Accountants. Mr. Eller is a licensed attorney in New Jersey and admitted to practice before the United States Tax Court. He is an active member and former chair of the NYSSCPA’s New York, Multistate and Local Tax Committee and the current Co-chair of its legislative subcommittee. Mr. Eller has chaired and lectured at the Foundation for Accounting Education’s highly acclaimed New York State and Multistate Taxation Conference. He has lectured for CCH, is a contributor to The Trusted Professional and has been quoted in the NY Post, Accounting Today and the Daily Tax Report.

Barry Halpern is a Tax & Business Services partner in the Firm’s New York City office. Mr. Halpern helps clients navigate the complexities of all areas of state taxation including general consulting, audit defense, strategic planning, apportionment sourcing studies, nexus considerations and resolutions, sales and use taxes, due diligence for mergers and acquisitions, audits of state income tax provisions, and state tax compliance. He also 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 and negotiated settlements and penalty abatements. Mr. Halpern’s focus is on understanding the needs of his clients and delivering high value quality professional services to companies across all industries including financial services, healthcare, private equity, technology and media. Mr. Halpern joined Marcum in 2021. He was previously a senior manager at a “Big Four” accounting firm.

William R. Lazor, CPA/PFS, CFF, CFE, FCPA, CSEP, CGMA is Past President of the Pennsylvania Institute of CPA'sand is a director with the certified public accounting finn of Kronick Kalada Berdy & Co. PC, located in Kingston, PA. He concentrates in the area of taxation, with a particular expertise in the areas of local and multi-state taxation. Bill received his BS degree in Commerce and Finance from Wilkes University and holds CPA licenses in both Pennsylvania .and New York. Bill is a Certified Fraud Examiner and a Forensic CPA, and has also earned the designations Personal Financial Specialist (PFS) and Certified in Financial Forensics (CFF) from the American Institute of CPA's and the designation Ce11ified Specialist in Estate Planning from The National Institute for Excellence in Professional Education, LLC. He practiced at the partner level for over forty years. In addition to speaking for the Pennsylvania Institute of CPA's (PICPA) and the Internal Revenue Service on matters of taxation, Bill was a member of the editorial advisory board of the Tri State Tax Letter Plus published by Harcourt Brace and has written articles on taxation for the PICPA. He has also appeared on a weekly live phone-in radio program during the tax season and the television series Money Talks produced by the PICPA. Bill is a member of the Tax Division of the American Institute of CPA's (AICPA) and is a past member of the AICPA's national governing Council. He is also a member of the Pennsylvania Institute and New York State Society ofCPA's, serving on the PICPA's State Tax Committee and is a former Chairman of the Trustees of the PICPA's Scholarship Fund. He is a board member and officer of the McCole Foundation and is past President of the parish council of Holy Rosary Church in Scranton. Bill has been quoted in both The Wall Street Journal (1/10/07) and Business Week (9/24/07). Bill is an officer/shareholder of Keystone Financial Advisors, Inc., Kingston, PA. He was registered with the National Association of Securities Dealers and the New York Stock Exchange in general securities and was registered in the Commonwealth of Pennsylvania as a Registered Investment Advisor. He also had a license for life, health and accident insurance in the Commonwealth of Pennsylvania. Bill was a charter member of the Association of CPA Financial Planners. In August, 2002, Bill was appointed to the PA House Joint Finance & Judiciary Special Advisory Committee on Pension Protection & Investment Fraud by the House Majority Leader. In April, 2004, Bill was appointed by the Mayor to the board of the Scranton (PA) Redevelopment Authority, was elected its Chairman, and served in that capacity for ten years. From 2005-2008, Bill served as a trustee of the Insurance Trust of the AICPA, one of the largest association insurance groups in the United States. From 2007-2009, Bill served on the Board of Directors of Whitehall Jewelers, Inc., a leading national specialty retailer of fine jewelry with approximately 300 stores in 30 states. Currently Bill is Chair of the Tax Collection Committee of Lackawanna County which administers the Earned Income Tax Collection process under Act 32. He is also Vice Chair of the Scranton-Lackawanna Health and Welfare Development Authority and Chair of the Moses Taylor Foundation. Bill is an Eagle Scout and achieved Order of the Arrow.

Louis B. Schatz, Esq., LLM, is a Partner at Shipman & Goodwin LLP, and is a member of the firm’s Management Committee. He is also the Cochair of the firm’s Tax Practice Group. He practices in the areas of federal and State of Connecticut tax, with attention to the representation of closely held businesses organized as limited liability companies, partnerships, and S corporations; real estate joint ventures; and the representation of taxpayers involved in Connecticut tax controversies. He is widely published, including his coauthorship of Connecticut Limited Liability Company: Forms and Practice Manual, the leading treatise in Connecticut on LLCs.

Dan is a member of the firm's Tax Practice. Licensed in both New York and Florida, Dan focuses on state and local tax matters, and regularly advises individuals and businesses on different aspects of New York State and New York City personal income tax, sales and use tax, corporate franchise tax, and several other lesser-known taxes. While focused on tax matters, Dan often counsels clients on a wide variety of legal matters, teaming up with his colleagues in different disciplines to deliver creative, pragmatic, and efficient solutions. Dan’s clients frequently rely on his guidance for: tax planning for significant liquidity events; changing or establishing state and local tax residency; income, franchise and sales tax substantial nexus issues; complex business income and earnings allocation issues; and related matters. He has extensive experience representing taxpayers in audits conducted by several tax jurisdictions, and also represents taxpayers at various levels of tax controversy dispute resolution and appeal. Dan enjoys the opportunity to share his views on current state and local tax topics and legislative developments through speeches and in articles published in a variety of state and local tax publication

Roger S. Blane, Esq., is a member of the law firm of Hutton & Solomon, LLP, focusing his practice in the area of state and local taxation. He has successfully advised taxpayers in the area of state and local tax planning as well as represented taxpayers through the audit, administrative and judicial process. Mr. Blane has appeared before various government agencies. He frequently lectures for various organizations in the area of state and local taxation and has been a guest lecturer to the audit staff of the New York State Department of Taxation and Finance in Albany. Mr. Blane is a member of the New York Bar and Connecticut Bar, and is a member of the Multi-state and Local Taxation Committee of the New York State Society of Certified Public Accountants.

Leah Robinson leads Mayer Brown’s State & Local Tax group. A partner in the firm’s New York office, she advises public and private business entities on state and local tax planning, controversy and litigation. She provides national and state tax strategy and audit assistance for clients on a full range of tax matters, including nexus, combination and apportionment, and net operating loss issues. Leah has argued tax cases at the trial court, appellate court, and state supreme court levels, but is sensitive to most companies’ preference to resolve matters without litigation. Leah provides national and state tax strategy and audit assistance for clients on a full range of tax matters, including nexus, combination and apportionment, and net operating loss issues. Leah has argued tax cases at the trial court, appellate court, and state supreme court levels, but is sensitive to most companies’ preference to resolve matters without litigation. Leah regularly advises on the sales tax characterization of goods and services, with a particular focus on digital services and software as a service issues. Leah has drafted more than 15 articles on the taxation of online services and has presented on the topic at more than 30 conferences.

Melissa Johnson is a Manager in the New York State and Local Tax (SALT) practice. She has over four years of experience working in SALT and advising corporate and high net worth clients with respect to commercial rent, corporate income, employment, personal property, sales and use, and personal income taxes. Melissa also specializes in representing clients in audit defense and tax controversy matters before the New York Department of Taxation and Finance including the Bureau of Conciliation and Mediation Services; the New York State Division of Tax Appeals Tribunal; the Pennsylvania Department of Revenue, including the Board of Appeals; and the Pennsylvania Board of Finance & Revenue. Melissa has significant experience on a broad range of tax matters including: Corporate Income Tax Nexus Analysis Domicile and Residency Planning Sales Taxability Analysis Sales Tax Compliance Voluntary Disclosure Agreements Her clients span various industries and include software and SAAS companies, start-ups, digital media companies, and broadcasting businesses. Before joining Andersen, Melissa worked in public accounting at Deloitte providing audit services to multinational financial and insurance companies and in the reinsurance industry.

Alysse provides broad-ranging state and local tax counsel to clients across the country. With years of experience in private practice, as in-house tax counsel at leading financial institutions, and as an attorney in the Chief Counsel Division of the Internal Revenue Service, she understands the goals and priorities of businesses and tax authorities. Alysse draws on this knowledge to help clients make effective tax-planning decisions and resolve tax disputes. Alysse advises on multistate tax matters, with an emphasis on New York and New Jersey issues. She has represented airlines, media and entertainment companies, banks and financial institutions, and other taxpayers before the New York State Tax Appeals Tribunal and the New York Appellate Division with respect to corporate income tax, insurance tax, bank tax, and sales tax issues. She has represented pharmaceutical companies, utilities, and other clients in New Jersey courts. Alysse served as head of state tax for Barclays Capital, where she oversaw all state tax matters, including income, sales and use, franchise, excise, and other tax issues. Among other responsibilities, she established the company’s tax-return filing positions and reserves, participated in the development of financial statements and reports, consulted on the structuring of commodity transactions, and responded to audits conducted by state tax authorities. Prior to joining Barclays and after leaving the IRS, Alysse was state tax counsel for Lehman Brothers. A recognized authority on state and local tax law, Alysse has been ranked in Chambers USA since 2017, among other honors. Committed to legal scholarship and education, she has served in leadership positions for a number of legal and industry organizations, including co-chairing the New York University Professional Studies Summer Institute on Taxation (State and Local Tax Programs) and serving on the planning/advisory committees for the Georgetown University Law Center Advanced State and Local Tax Institute, the National Multistate Tax Symposium, the Hartman State and Local Tax Forum, and the New York University School of Professional Studies Annual Institute on State and Local Taxation. Alysse also publishes articles and speaks frequently on emerging tax issues such as the impact of state initiatives on the digital economy, new developments in nexus issues, navigating state tax audits, and the impact of COVID-19 on state taxes.

Karin is a Managing Director, State and Local Tax with Forvis Mazars US based in the New York Office. She has over 30 years of experience advising corporations and pass-through entities in a variety of industries on state & local tax matters. In prior industry roles, Karin was responsible for state tax strategy for a top investment firm, a global Fortune 500 service company, a large international media group and a Dow 30 manufacturer. Karin has also spent a significant portion of her career with the multistate tax and M&A consulting practices of leading Big Four and mid-size firms where she held various leadership roles. Karin has represented numerous businesses and individuals before state tax authorities guiding them through voluntary disclosure, examination and appeals. Karin takes pride in leveraging her broad experience and diverse skill set to provide practical solutions to state tax issues and challenges facing taxpayers. Karin is a Certified Public Accountant, licensed by New York and Colorado. She is a member of the American Institute of CPAs, the Multi-state and Local Taxation Committee of the New York State Society of CPAs. the State Taxation Interest Group of the New Jersey CPA Society, an Income Tax Member of the Institute for Professionals in Taxation and a frequent lecturer in the area of state & local taxation for various organizations such as IPT, COST, NJCPA, NYSSCPA, NYSBA, MPA – The Association of Magazine Media, and the NYU School of Professional Studies. Karin graduated from the State University of New York at Albany with a B.S. degree in Accounting and a M.S. degree in Taxation.

Chaim Kofinas has over 40 years experience in accounting and taxation specializing in state and local taxation issues. He has spent the last 35 years advising clients on income tax and sales tax matters as well as representing clients before the IRS and State on exams and on appeals. Chaim has also advised clients in the construction field as well as Not-For-Profit clients. Chaim is a frequent lecturer for this and other conference in the past and has written articles on a variety of tax issues. At Goldstein Lieberman & CO LLC Chaim is a Tax Director who advises high net worth clients as well a working small business clients regarding U. S. and state and local taxation. Chaim also works with the tax group to set tax policy for the firm. Prior to joining Goldstein Lieberman & CO LLC Chaim was a senior tax manager at WithumSmith+Brown PC, and later at Beacon CPA PC, where he advised multistate businesses and individual clients on federal and state and local tax matters including representation before the IRS and other taxing agencies. Chaim has also worked with foreign individual sand businesses making inbound investments into the US . Chaim is currently the immediate Past Chair of the New York State Society CPA New York, Multistate & Local Taxation Committee as well as being active with the New York State Society CPA International Committee. During his tenure as Chair Chaim initiated a dialogue with the NYS Commissioners office and lead a delegation to meet the Commissioner in Albany

Melanie Lee has several years of experience in tax advisory and compliance services at both the federal and state and local levels. Her clients range from domestic partnerships, private equity groups, and venture capital funds to high-net-worth individuals throughout the global economy. She has experience in drafting legal memoranda, researching multi-state taxability issues, drafting complex partnership and corporate returns (both federal and state), and in working with clients to comply with the Tax Cuts and Jobs Act and related state (non) conforming legislation. Prior to joining Andersen, Melanie was a legal intern for the Honorable Justice Stephen Bucaria of the Nassau County New York Commercial Division and in the County Attorney’s Office of Suffolk County. While in law school she was an active member of multiple organizations, including serving as Co-President of the Corporate & Securities Law Society, an Article and Notes Editor of the American Bankruptcy Institute Law Review, and Co-Director of Competitions for the Dispute Resolution Society.