The Advanced Tax Institute exists to help high-performing lawyers and CPAs bring the best advice to their clients and their firms. Access in-depth updates on NEW tax laws and regulations across a variety of focus areas. Take the opportunity to engage with the State representatives and a slate of knowledgeable speakers. This day will cover the most significant nationwide developments in SALT over the past year, from both taxpayer / industry and the states' points of view. Topics covered will include key recent tax cases, SALT issues and trends, and policy matters from across the country that Maryland practitioners and clients should be aware of.
There will be a $25 fee for changing from IN PERSON format to Virtual after October 31, 2026.
Please note – materials for this event will be provided electronically ONLY. Please feel free to bring your own device to view the materials. We recommend that you download them prior to the event date rather than on-site.
Brooke Lierman is the 34th Comptroller of the state of Maryland and the first woman to be independently elected to one of our state’s constitutional offices. After running a strong, policy-focused and grassroots-led two-year campaign, she was elected with over 60% of the vote in November 2022. She is an attorney by training, practicing as a civil rights and disability rights lawyer for many years, and prior to her election as Comptroller, she served for 8 years a member of the House of Delegates representing part of Baltimore City.
While in the House, she spent time in leadership roles on both the Appropriations Committee and the Environment and Transportation Committee.
Additionally, she was the House Chair for the Joint Committee on Pensions, sat on the Joint Committee on Ending Homelessness, and founded the Maryland Transit Caucus. Brooke successfully passed landmark legislation to invest in and improve public transit and public schools; prohibit suspension and expulsion of young public school students; fund evidence-based gun violence prevention programs; aid sex trafficking victims; close loopholes in affordable housing laws, and create the office of statewide broadband.
As Comptroller, she is leading an agency of 1,100 dedicated Maryland public servants in 12 offices around the state. Together and under her leadership, the office is working to create a Maryland that is more equitable, more resilient, and more prosperous so that all Marylanders can reach their full potential.
Comptroller Brooke Lierman and her leadership team
The Comptroller’s Office has recently undergone a major modernization effort that’s reshaping the way we serve Marylanders. This includes launching the MyCOMConnect portal, releasing a modernized tax processing system for personal, fiduciary, and pass-through entity tax types, and realigning our Customer Relationship Management (CRM) platform to give staff enhanced tools and efficient data. These upgrades are supported by improvements to internal operations, including planned updates to our Tax Pro line and more streamlined case management processes, all aimed at strengthening service consistency across the agency. These changes are intended to create a unified operational model that improves data accuracy, strengthens system integrity, and boosts overall performance across Maryland’s tax ecosystem. Because this structure applies uniformly to both prior and future tax years, taxpayers can expect greater transparency and consistency across all filing periods and platforms.
Karen is now a sole practitioner having spent much of her career with “Big 4” international accounting firms where she was a state and local tax services group partner, as well as with a smaller firm. She has specialized in multi-state tax consulting services for over 35 years, working with clients in a wide variety of industries and with headquarters from around the world, on matters of multistate tax planning and analysis, and tax audit defense and appeals.
Experience:
Karen is experienced in the major aspects of state and local taxation, including income/franchise taxes, sales/use taxes, transfer taxes, personal and real property taxes, payroll and unemployment taxes, and unclaimed property reporting. Karen provides services in compliance matters, tax planning to minimize state and local tax expenses, merger and acquisition transactions, business structure, and representation of clients in tax audit and protest proceedings.
Throughout her career, Karen has been at the forefront of leading state and local tax issues. The highlight of her professional career has been the initiating and developing in the early stages of the taxpayer’s appeal the Constitutional issues that were successfully argued before the Maryland Court of Appeals and United States Supreme Court on behalf of the taxpayer in the Wynne v. Comptroller case. Following the success of the case in 2015, Karen has assisted both the state personnel and fellow tax practitioners in creating and implementing the procedures for the processing of amended tax returns
and required refunds for the impacted Maryland citizens.
Ms. Syrylo has also played significant roles in the crafting of tax policy and legislation – for example by serving on legislative commissions such as the Business Tax Reform Commission and by assisting the Maryland Chamber of Commerce in testimony informing legislators of the implementation issues of proposed tax legislation. In this latter role, Kathy Snyder, past President of the Maryland Chamber of Commerce, has referred to Karen as “the CPA who speaks English.”
Jeff provides sophisticated state and local tax planning, strategic advice, and advocacy to numerous Fortune 100 and industry-leading companies. His comprehensive practice includes state and local tax planning, compliance, legislation and policy, and litigation and controversy matters involving income, franchise, sales and use, and property taxes. Jeff’s clients span a variety of industries, including e-commerce, energy, technology, and telecommunications. A recognized thought leader on state and local tax issues, Jeff works on high-profile and precedent-setting litigation and controversy matters across the country. These matters impact critical questions on nexus, apportionment, the Multistate Tax Compact and the equal protection, due process, and commerce clauses of the United States Constitution. Jeff is also a well-respected advocate on issues of tax policy, including the taxation of digital economy transactions.
Prior to joining Eversheds Sutherland (US), Jeff was a partner in KPMG’s Washington national tax practice; served as an attorney-adviser in the U.S. Department of the Treasury’s Office of Tax Policy, where he assisted with the development of the U.S. government's position on domestic and international electronic commerce tax issues; and served as vice president and counsel of the Committee (now Council) On State Taxation (COST).
As the pace of technological change increases and reshapes everything, state tax rules are being tested. This session will examine how states are approaching taxation at a time of rapid change: nexus for income tax and sales tax, digital products and services, teleworking, old taxes on new things, and entirely new taxes. Attendees will gain perspective on this changing landscape, and an understanding of the issues that are arising in this evolving landscape.
Murray Singerman, Esq. An Assistant Attorney General for the State of Maryland, Murray Singerman, serves as principal counsel to the Comptroller. Murray concentrates in litigation and appeals of income, withholding, and estate taxes and leads the team defending the digital advertising tax. Before joining the Office of the Attorney General, Murray focused on tax controversy and consumer bankruptcy in private practice. He also served as corporate counsel and part of the executive management team of a high-tech start-up, as well as owning a nurse staffing agency. Murray clerked for the Honorable Theodore G. Bloom on the Court of Special Appeals. He earned a JD and LLM in taxation from the University of Baltimore, a bachelor’s degree and rabbinic ordination from Yeshiva University, and a master’s degree from New York University
Renee Nacrelli has worked as an Assistant Attorney General for the State of Maryland, representing the Office of the Comptroller of Maryland for 27 years. From 2008 to September 2022, she was Deputy Counsel to the Comptroller. Renee now serves as Division Director and Counsel to the
Comptroller. Over the years, Renee has principally litigated sales-and-use tax and admissions-and-amusement tax cases and provided legal advice to the Comptroller on a variety of subjects, including tax, employment, and procurement law.
Renee also teaches legal writing courses at the University of Baltimore School of Law. She has participated as a guest lecturer at the state and local tax course offered by the University and presented on various tax-related topics at the Multistate Tax Commission’s attorney training day. Renee previously worked as an associate attorney in commercial litigation at Miles & Stockbridge, LLC. She clerked for the Honorable John C. Eldridge on the Court of Appeals of Maryland,
and the Honorable Frederic N. Smalkin on the United States District Court for the District of Maryland. Renee graduated from the University of Baltimore School of Law, summa cum laude, and from
This presentation will cover tax decisions by the Maryland Tax Court, the state circuit and appellate courts, and federal district courts, as well as updates on pending cases, staff updates, and other tax news of note.
Peter Haukebo, Esq. is a tax attorney and a Partner in the Special Credits practice group at Frost Law. Since 2020, Peter has leveraged his background in tax and corporate law to work with business owners throughout the U.S. to help them claim much-needed relief from PPP, EIDL, and the Employee Retention Credit (ERC). His familiarity with the ever-changing tax code and recent legislation allows him to provide second opinions for businesses even if they already filed a claim so that the business owner can properly maximize their tax credits received. His efforts have helped inform hundreds of business owners on the intricacies of ERC and allowed many to claim significant refundable tax credits.
Peter’s other tax and business law experience focuses on the areas of tax controversy, tax planning, and business transactions. He also manages a team of attorneys and oversees the Legal Innovation Department at the law firm. Prior to joining the firm in 2018, he practiced at Chaney | Haukebo LLP.
Education
This session is only for IN PERSON attendees. Peter will be speaking from 12:45 p.m. - 1:15 p.m.
Elil consults on state income franchise taxes, sales and use taxes, property tax, credits and incentives and unclaimed property. Elil specializes in DC, Maryland and Virginia technical questions as well as on local taxes such as the BPOL. Elil also speaks and writes on various SALT topics.
Walter Calvert is a business and tax attorney whose practice focuses on state and local taxation; tax credits, opportunity zone funds, and other specialized federal and state tax incentive programs; public finance and project finance; and tax-exempt organizations.
Walter focuses on state and local tax planning and controversy matters. He represents individuals and businesses when planning to minimize state and local tax obligations, and in audit and litigation matters. In addition, Walter serves as tax, issuer's and borrower counsel for public and private financings. In public financing he serves as both borrower's counsel in conduit financings and as bond counsel to government issuers. He has extensive experience with financings that involve combinations of state and federal tax credits. He assists with structuring and compliance with special tax incentive program requirements for federal and state programs, including those involving opportunity zone funds, new markets tax credits, rehabilitation/historic tax credits, low- and moderate-income housing, and alternative energy incentives. Walter's client services have included:
The Best Lawyers in America
Tax Law and Public Finance Law, 2007 – 2027
Lawyer of the Year, Tax Law, Baltimore, 2013, 2018
Lawyer of the Year, Public Finance Law, 2023
Maryland State Bar Association, Metro Award for Service to Section of Taxation
Martindale-Hubbell, AV® Peer-Review Rated
Super Lawyers, Maryland, 2008 – 2009
Liz Stieff focuses her practice on tax advisory and planning matters for domestic entities and individuals. Liz regularly provides transactional tax advice on a range of matters, including mergers, acquisitions, dispositions, joint ventures, private equity transactions, and fund formation. She also works with clients on business formation and operational issues, including choice of entity, capital raises, equity incentive planning, and the like. In addition, she has experience working with clients to structure investments and transactions involving real estate investment trusts and qualified opportunity zone funds.
Matthew Carruth advises clients on federal and state income tax planning, structuring, and compliance matters. Matthew brings to his practice years of experience as an attorney-advisor at the Securities and Exchange Commission (SEC), a senior associate focusing on M&A tax services at a "Big Four" accounting firm, and an attorney handling tax transaction matters and tax controversy matters at his previous law firm. He relies on that experience when helping clients handle stock and asset acquisitions, restructurings, and other transactions.
Karen is now a sole practitioner having spent much of her career with “Big 4” international accounting firms where she was a state and local tax services group partner, as well as with a smaller firm. She has specialized in multi-state tax consulting services for over 35 years, working with clients in a wide variety of industries and with headquarters from around the world, on matters of multistate tax planning and analysis, and tax audit defense and appeals.
Experience:
Karen is experienced in the major aspects of state and local taxation, including income/franchise taxes, sales/use taxes, transfer taxes, personal and real property taxes, payroll and unemployment taxes, and unclaimed property reporting. Karen provides services in compliance matters, tax planning to minimize state and local tax expenses, merger and acquisition transactions, business structure, and representation of clients in tax audit and protest proceedings.
Throughout her career, Karen has been at the forefront of leading state and local tax issues. The highlight of her professional career has been the initiating and developing in the early stages of the taxpayer’s appeal the Constitutional issues that were successfully argued before the Maryland Court of Appeals and United States Supreme Court on behalf of the taxpayer in the Wynne v. Comptroller case. Following the success of the case in 2015, Karen has assisted both the state personnel and fellow tax practitioners in creating and implementing the procedures for the processing of amended tax returns
and required refunds for the impacted Maryland citizens.
Ms. Syrylo has also played significant roles in the crafting of tax policy and legislation – for example by serving on legislative commissions such as the Business Tax Reform Commission and by assisting the Maryland Chamber of Commerce in testimony informing legislators of the implementation issues of proposed tax legislation. In this latter role, Kathy Snyder, past President of the Maryland Chamber of Commerce, has referred to Karen as “the CPA who speaks English.”
A deeper dive into Maryland’s recent changes to its elective PTE entity tax and status in other states, and observations and suggestions on helping clients make the right choice to elect, or not. State pass-through entity (PTE) tax regimes continue to change, requiring practitioners to stay current on evolving calculation methods and compliance requirements. This session will cover recent legislative updates, new guidance, and practical approaches to analyzing the impacts of the election, with an emphasis on planning opportunities and common areas of risk.
Elissa Borges is Assistant General Counsel in the Office of Tax and Revenue, Office of the Chief Financial Officer, for the D.C. Government. Prior to joining OTR in 2016, Elissa was a partner at the law firm of Ober Kaler in Baltimore, Maryland (now Baker Donelson) for more than a decade where she was a member of the firm’s Tax and Litigation practice groups. Elissa is the past chair of the Tax Section of the Maryland State Bar Association.
JASON C SKRINAK
Jason Skrinak is the Founder of Pivot Consulting LLC. With over 20 years’ experience in public accounting, he is highly regarded throughout the region for his deep knowledge and expertise in SALT consulting. As a State and Local Tax professional consultant, he has specialized knowledge in various Pennsylvania taxes including sales and use, corporate net income, and the bank shares tax. He has also assisted with numerous multi-state tax issues dealing with various corporate taxes.
Jason has significant experience representing taxpayers before Pennsylvania’s Board of Appeals and the Board of Finance and Revenue. In addition, Jason has testified before the PA Senate Finance Committee on topics including state tax reform.
PROFESSIONAL & BUSINESS HISTORY
Prior to Pivot Consulting, Jason was the Leader of RKL’s State and Local Taxes (SALT) Practice. In his role at RKL, Jason was responsible for overseeing the growth and development of the firm’s SALT practice, helping identify tax-savings opportunities, ensuring compliance and representing taxpayers in tax controversies. Prior to joining RKL, Jason was a Principal and State and Local Tax Practice Leader for a regional firm. In addition, he brings more than 11 years experience as a SALT professional with a “Big Four” firm with an office in Harrisburg.
EDUCATION
B.S. Accounting, Villanova University
PROFESSIONAL ACTIVITIES & MEMBERSHIPS
AWARDS & RECOGNITION
PERSONAL
Jason resides in Lower Paxton Township with his wife and two children and enjoys attending sporting events, golfing and spending time with his family.
Elil consults on state income franchise taxes, sales and use taxes, property tax, credits and incentives and unclaimed property. Elil specializes in DC, Maryland and Virginia technical questions as well as on local taxes such as the BPOL. Elil also speaks and writes on various SALT topics.
District of Columbia: Elissa Borges, J.D., Assistant General Counsel, Office of the Chief Financial Officer
Virginia: Elil Shunmugavel Arasu, Esq. Founder, Mesa Tax Consulting, LLC
Pennsylvania: Jason Skrinak, CPA, Founder, Pivot Strategic Consulting, LLC
Stay informed on the latest developments affecting taxpayers in the Mid-Atlantic region. In this session, we'll provide a concise update on key legislative and regulatory tax changes across Mid-Atlantic states. Whether you or your clients are operating in the area or planning to expand, this update will help you stay ahead of the curve and ensure your business remains compliant and competitive in a rapidly changing landscape
Douglas L. Lindholm, Esq. is Special Counsel of the Council On State Taxation (COST). COST, with a membership of over 500 multistate corporations, is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Prior to taking the helm at COST, Mr. Lindholm served as Counsel, State Tax Policy for the General Electric Company in Washington, DC, and as Senior Manager in the Washington National Tax Office of Price Waterhouse LLP. He has written numerous articles on federal, state, and local tax issues in a wide variety of publications; testifies frequently before state legislatures and Congress on state tax issues; offers commentary on radio and television; and is a frequent keynote speaker at national tax conferences and seminars.
Mr. Lindholm serves on the NYU State and Local Taxation Advisory Board; the Advisory Board of the Paul J. Hartman State and Local Tax Forum; the Advisory Board of the National Multistate Tax Symposium; the Board of Trustees of the New England State & Local Tax Forum, and the Editorial Advisory Board of Tax Management, Inc. He also serves on the Board of Directors and as President of COST’s research affiliate, the State Tax Research Institute (STRI). He is a former member of the National Tax Association’s Board of Directors and the Advisory Board of the Georgetown University Law Center State and Local Tax Institute. He is a member of the US Supreme Court and District of Columbia Bars.
In 2006, Mr. Lindholm was named to the Tax Business 50 list of most influential tax professionals on the globe and is the recipient of the 2009 New York University Award for Outstanding Achievement in State and Local Taxation. He was also named to the “All-Decade State Tax Team” by State Tax Notes in January 2010 and is the recipient of the 2019 COST/Paul Frankel Excellence in State Taxation Award. In 2020, Mr. Lindholm received the Bloomberg Tax and Accounting Franklin C. Latcham Award for Distinguished Service in State & Local Tax. He is a graduate of American University’s Washington College of Law in Washington, DC, and Lynchburg College (BA in Accounting) in Lynchburg, Virginia.
Brian Oliner came to the Federation of Tax Administrators in September 2022 after serving 14 years in the Maryland Attorney General’s Office as principal counsel to the Comptroller of Maryland. Prior to serving as principal counsel, Brian served as an assistant attorney general representing the Comptroller of Maryland Compliance Division and Maryland Department of Human Resources.
His prior government positions include service as a supervising attorney with the Baltimore City Department of Social Services and as an assistant state’s attorney in Baltimore City. His career also includes working in a private law firm serving the business community.
He received his law degree from the University of Maryland School of Law and his undergraduate degree from the University of Maryland, Baltimore County. He has frequently appeared as a guest panelist speaking on various tax issues.
Eric D. Carstens focuses his practice on state and local tax matters, assisting clients with state tax controversy, compliance and multistate planning across all states for a variety of tax types and unclaimed property. Eric engages in all forms of taxpayer advocacy, including litigation, legislative monitoring and audit defense. He works closely with several of the Firm’s taxpayer coalitions focused on specific state tax policy issues such as the taxation of digital goods and services and unclaimed property.
Eric has co-authored a number of articles in publications such as State Tax Notes and the Journal of Multistate Taxation and Incentives on various state tax issues and is an active contributor to the Inside SALT blog.
RECOGNITION
Chambers USA, 2021 and 2022, Associate to Watch; Tax
Best Lawyers in America, Ones to Watch, Tax Law, 2024–2026
District of Columbia Courts, Capital Pro Bono Honor Roll, 2023
CREDENTIALS
Education Georgetown University Law Center, LLM, Taxation, 2017 George Washington University Law School, JD, 2014 Elon University, BA, 2011
Admissions District of Columbia
This session will cover the most significant nationwide developments in SALT over the past year, from both taxpayer-industry and the states' point of view. Topics covered will include key recent tax cases, SALT issues and trends, and policy matters from across the country that Maryland practitioners and clients should be aware of.