After the conference, you will log into your account on MACPA.org. Click on your name, top right, and choose CPE History. Here you will see your certificate and you will be able to access the survey which will enable you to process your certificate.
This conference is only possible with the commitment and dedication of our volunteer conference advisory group and presenters. We are always looking for and open to growing our group. If you are interested in joining the group, please reach out directly to Natalie Antonakas at natalie@macpa.org.
ATTENDANCE INSTRUCTIONS
AGENDA
HOW TO GET YOUR CPE
CONFERENCE ADVISORY GROUP MEMBERS
Thank you for joining us in person at Martin's West, 6817 Dogwood Road, Baltimore 21244. Our days will begin at 8:00 a.m. with breakfast and our first presentation will start promptly at 8:30 a.m. each day. There is plenty of free parking at the venue.
We will do our best to stick to the agenda.
Lunch will be served each day.
We will host this event on the MACPA website. You simply need to be logged into your MACPA.org account and click on the Upcoming CPE & Events. Find the Advanced Tax Institute event. The live webcast will begin each day at 8:30 a.m. If the video doesn't start, please refresh the page or click the "play" arrow in the video window. Remember to "Join Audio".
If you need any assistance on the day of the conference, use the chatbot in the lower right-hand corner of your screen or reach out to our Member Service Center, team@macpa.org.
Eric J. Rollinger Principal
Tax law attorney and Certified Public Accountant Eric Rollinger is a multifaceted member of Stein Sperling’s nationally recognized tax litigation and controversy team. He takes great pride in having successfully settled hundreds of disputes with the IRS and state taxing authorities. Eric brings a wealth of knowledge and experience to his clients’ cases. Detail-oriented and practical, Eric provides each client with an informed course of action structured around the unique aspects of the case. He recognizes that financial concerns often keep clients up at night and, maintaining open lines of communication at all times, he works hard to resolve their cases efficiently and optimally.
As a Certified Valuation Analyst (CVA), Master Analyst in Financial Forensics (MAFF) and Master of Professional Accountancy (MPA), tax controversy and litigation support cases especially appeal to Eric, and he frequently provides relevant support in the areas of income analysis, tracing, tax consequences of marital awards, corporate structures, business valuation and financial forensics. Eric is actively involved in many professional organizations both on national and state levels, staying current with evolving tax laws and regulations. He has co-authored articles on maximizing deductible expenses and implications of tax incentive challenges in the Journal of State Taxation and MACPA Statement magazines.
Michael March
Partner
Mr. March is an experienced tax controversy lawyer who has represented individuals before the Department of Justice in the Federal District Courts of Maryland, Virginia, West Virginia, Delaware, Florida, and the District of Columbia on matters involving allegations of bank fraud, foreign bank account reporting (FBAR) requirements, and tax evasion, among much more. He has managed teams in resolving civil tax controversies in all stages of administrative proceedings before the U.S. Tax Court, as well as in parallel investigations by the IRS, the Department of Homeland Security, and the FBI. He has extensive experience with complex civil litigation and appeals and white-collar criminal defense.
He previously clerked for the Honorable Philip S. Jackson on the Circuit Court for Baltimore City.
Stay ahead of the curve with the latest on IRS enforcement priorities, procedural changes, and taxpayer services. Learn practical strategies for working with the IRS, responding to notices, and navigating current challenges in tax practice.
Brian O'Connor is co-chair of Venable's Transactional Tax Group.
Brian provides sophisticated tax and business advice to publicly traded and closely held businesses and their owners. His practice focuses on foreign and domestic tax matters for partnerships, limited liability companies, joint ventures, both C and S corporations, real estate investment trusts (REITs), and regulated investment companies (RICs). He is also regularly consulted by wealthy individuals and entrepreneurs on federal and state income tax matters and federal estate and gift tax issues.
As a transactional tax attorney, Brian works on transactions ranging from small sales transactions to merger or acquisition transactions in the billions of dollars. Similarly, as a tax controversy attorney, he has represented both individual clients in small audit matters and publicly traded corporate clients in tax disputes with amounts at issue in excess of $1 billion.
Before joining Venable, Brian was an attorney-advisor for the Office of Chief Counsel at the IRS, where he worked on high-profile legislative projects, regulations, and other published guidance related to partnerships, S corporations, trusts, common trust funds, and cooperatives.
His valuable experience and continuing connections with the government, when combined with his significant private practice experience, permit Brian to provide unique insights to his clients, both large and small, on important tax and business issues.
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.
Stay current on the latest federal and state business tax developments impacting your clients and organizations. This session will cover recent legislative, regulatory, and case law updates, as well as practical guidance for navigating compliance challenges and planning opportunities. Participants will leave with actionable insights to help them prepare for year-end and beyond.
Adam S. Zarren is the Founder and Managing Partner of Zarren Law Group, LLC, specializing in M&A, business, corporate, and transactional law. He advises businesses, executives, and entrepreneurs, focusing on both business goals and personal wealth. His practice areas include mergers and acquisitions, restructurings, corporate governance, capital raises, corporate finance, intellectual property, and real estate. His clients are primarily lower and middle market companies and publicly-traded businesses across various industries in Maryland, the US, and internationally.
Before founding Zarren Law Group, Adam was a Partner at Saul Ewing LLP and Neuberger, Quinn, Gielen, Rubin & Gibber, P.A. He earned his J.D. from the University of Baltimore School of Law (2002) and an M.B.A. from the University of Baltimore Merrick School of Business (2004), both magna cum laude. He also holds a B.S. from Towson University (1999), magna cum laude.
Adam serves on several boards, including Betamore (advisory member), the Association for Corporate Growth (ACG) Maryland Deal of the Year Committee, and the Maryland Bar Association Business Law Section Council. He also spent five years at CareFirst BlueCross BlueShield.
He frequently lectures on business and legal issues and publishes articles in leading business magazines and publications. He has co-authored two M&A books published by Aspatore, a Thomson Reuters company, and has been recognized by SuperLawyers®, SmartCEO, and Baltimore Magazine as a top business lawyer. Adam was born in Brooklyn, New York, grew up in New Jersey, and has spent his professional career in Maryland, where he lives with his two daughters.
Vadim D. Ronzhes, CPA, Esq., is the Director of Advisory Services/General Counsel at Rosen, Sapperstein & Friedlander, LLC, where he provides business advisory and tax structuring for businesses and families. Additionally, he develops strategic operational and tax plans for large clients and business transactions such as: merger and acquisitions, restructuring and opportunity zones.
Prior to joining RS&F, Vadim practiced law primarily focusing on Federal and State civil and criminal tax litigation and administrative tax resolution, including appeals, examinations, collection matters and penalty relief. Vadim is also a CPA with substantial experience in compliance matters such as audits, reviews, compilations and tax returns.
He frequently lectures and writes regarding tax issues and is a contributor to the Baltimore Business Journal. Vadim earned his bachelor’s degree from Boston University and his law degree from the University of Baltimore. He is licensed to practice law in Maryland.
Eli Noff, JD, CPA, is a skilled tax attorney and CPA who focuses his practice on defending clients before the IRS and state taxing authorities. With extensive experience in international tax matters, Eli focuses on issues including compliance, voluntary disclosures, streamlined filing procedures, and penalty abatements.
His practice spans a wide array of services, from assisting clients with IRS examinations and appeals to handling international tax consulting, tax debt resolution, and matters before the United States Tax Court.
Throughout his career, Eli has helped clients manage complex tax debt situations, utilizing solutions such as offers in compromise, installment agreements, and collection alternatives. His goal is to provide personalized solutions based on each client’s unique circumstances, using his deep understanding of tax law to secure the best possible outcomes.
Eli serves clients in Maryland, the District of Columbia, and federal tax clients nationwide.
Resolving IRS tax liabilities can be daunting for individuals and small business owners. This course provides a comprehensive overview of strategies to address complex IRS tax debts. We’ll explore the essentials of verifying liabilities, understanding statutes of limitations, evaluating resolution options such as offers in compromise and payment plans, and leveraging IRS Appeals processes like Collection Due Process (CDP) and Collection Appeal Program (CAP). Leave with the knowledge and tactics needed to guide your clients through these challenging situations and protect them from severe consequences like liens and levies.
Objectives
Upon completion of this session, you will be able to:
As president for Frederick, Maryland’s office of Orases, Nick has the privilege of leading a diverse, smart and talented group of individuals across a variety of disciplines and clients ranging from NFL, MLB, Johns Hopkins University, Hershey and Walter Reed Hospital. A creative problem solver and strategic thinker, Nick has over 20 years of experience in the digital landscape. An active thought leader in the industry, Nick authored and created the Digital Framework, which is an interactive process of working with organizations to align values to their culture, leadership style and strategic thinking. Nick’s enthusiasm for value-driven cultures earned Orases several awards including the Entrepreneur Magazine – 2015 Best Culture accolade.
Nick is also known for creating one of the most disruptive trends in online sheet music by creating the first ever community for learning to play guitar online. His product was covered in the New York Times and earned him a personal meeting with Harry Fox Agency, Sony and BMG.
With a zeal for success Nick has positioned himself as a leader in the Frederick community; serving as past president and treasurer of his church and also participating in several volunteer activities and community programs including the Forbes Tech Council, Rotary, Tech Frederick, Entrepreneurial Council, Vistage, Accelerent, Frederick Innovative Technology Center and the new Tech Incubator program in Downtown Frederick.
Nick holds a B.A. from Frostburg State University and a Master’s in Information Technology from RIT. He holds concentrations in User Interface Design, Software Development and Project Management and was fortunate enough to study under some of the most innovative minds in the industry. He currently resides in a suburb of Frederick, not far from his favorite hiking trail on Sugarloaf Mountain. When Nick isn’t working, playing guitar, fly-fishing or grilling with friends – he can be found spending quality time with his wife, son and daughter.
AI is reshaping the accounting profession, but most initiatives fail before they deliver value. In this session, digital transformation expert Nick Damoulakis explains why 95% of AI and technology projects miss the mark and how to make sure yours succeed. You’ll see how to deploy AI agents as invisible workers to drive efficiency, close the strategy gap, and strengthen compliance. With live demonstrations and a practical implementation framework, you’ll walk away ready to turn disruption into a competitive edge and future-proof your practice.
Glenn is a Principal in Ernst & Young LLP’s US National Tax Department. Glenn leads the US PPP Infrastructure Tax Practice and is the Director of the Leasing Tax Services. Glenn is experienced in planning leasing and other asset-based structured transactions. Also, Glenn has provided US tax services with respect to many infrastructure projects where he advises on a wide range of tax issues to both developers and owners. In addition, Glenn has worked with domestic and foreign manufacturers in establishing and operating captive leasing and finance companies. Further, Glenn has significant experience concerning deferred like-kind exchange transactions where he advises on a wide range of tax and operational issues.
Glenn, who joined Ernst & Young in 1998, earned his LL.M. in Taxation from Georgetown University Law School; his J.D., with honors, from Boston University School of Law; and his B.A. in Economics from Wesleyan University. Glenn also is active in a number of civic and charitable organizations.
Glenn currently is and has been a member of the Equipment Leasing and Finance Association Federal Tax Committee for over 13 years. Glenn is the former American Bar Association Chair of the Capital Recovery and Leasing sub-committee. Glenn is a member of EY’s Federal Income Tax Committee and leads EY’s Infrastructure Tax Committee.
This panel covers a wide variety of recent developments and trends involving like-kind exchanges of real property, including an overview of section 1031 exchanges, partnership split-ups, parking arrangements within and outside of the safe harbor, construction exchanges, leases, pre- and post- exchange debt refinancing, and related party transactions.
Evan Migdail represents corporations, associations, tax-exempt organizations and governments before Congress, the Administration, and federal agencies with a concentration on tax, trade, matters affecting international law and commerce, and various aspects of Federal healthcare policy, including the implementation of the Affordable Care Act (ACA) and Medicare and Medicaid. He represented the Government of Puerto Rico with regards to a major expansion of its healthcare system under the ACA.
Evan has also represented a broad range of US companies that do business in Mexico and Mexican entities in commercial matters in the United States, and before Congress and the executive branch. He has assisted major US companies in their efforts to initiate business operations in Mexico.
Get the latest insights on federal tax legislation and policy developments from Washington, D.C. This session will highlight key proposals, enacted changes, and potential impacts on businesses and individuals, helping you anticipate what’s ahead.
Brian O'Connor is co-chair of Venable's Transactional Tax Group.
Brian provides sophisticated tax and business advice to publicly traded and closely held businesses and their owners. His practice focuses on foreign and domestic tax matters for partnerships, limited liability companies, joint ventures, both C and S corporations, real estate investment trusts (REITs), and regulated investment companies (RICs). He is also regularly consulted by wealthy individuals and entrepreneurs on federal and state income tax matters and federal estate and gift tax issues.
As a transactional tax attorney, Brian works on transactions ranging from small sales transactions to merger or acquisition transactions in the billions of dollars. Similarly, as a tax controversy attorney, he has represented both individual clients in small audit matters and publicly traded corporate clients in tax disputes with amounts at issue in excess of $1 billion.
Before joining Venable, Brian was an attorney-advisor for the Office of Chief Counsel at the IRS, where he worked on high-profile legislative projects, regulations, and other published guidance related to partnerships, S corporations, trusts, common trust funds, and cooperatives.
His valuable experience and continuing connections with the government, when combined with his significant private practice experience, permit Brian to provide unique insights to his clients, both large and small, on important tax and business issues.
Recent tax law changes have created new challenges and opportunities for partnerships. This session will explore practical strategies for drafting and revising partnership agreements to ensure compliance, minimize risk, and take advantage of current tax rules.
Through his years of experience representing companies of all sizes at a large international law firm, TJ Wilkinson developed a keen business acumen that helps him view transactions holistically, allowing him to guide clients’ day-to-day decisions from a broad perspective and promote the overall financial health of their enterprise. Working with clients across industries, ranging from startups to mature businesses, TJ applies his depth of knowledge in taxation and his comprehensive business savvy to develop creative strategies that help clients achieve their goals.
TJ provides clients with insight into the income tax implications of their business transactions and helps them to come up with tax-efficient, tax-compliant structures that maximize value while minimizing tax risk. He advises on matters relating to mergers, acquisitions, distributions, entity formation, qualified small business stock (Section 1202), private equity investments, capital structure, loans, equity compensation plans (including Section 409A compliance and risk), and implications of new legislation and guidance.
Clients appreciate that TJ draws from his background in software development to provide informed perspective and thoughtful guidance on the value and impact of technology on their business and that, by using time-saving productivity technology in his own practice, he delivers efficient results. He also uses his tech knowledge and experience to lead the firm’s Information Systems Group.
TJ earned degrees from Harvard University (A.B.), Columbia Law School (J.D.) and New York University School of Law (LL.M.). He is an active member of the American Bar Association.
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Jordan Halle helps businesses, nonprofits and individuals protect their interests, solve problems and achieve their goals in corporate, tax, franchising and transactional matters. Clients turn to him for practical guidance on forming and structuring entities, navigating governance issues, completing mergers and acquisitions and addressing tax planning and compliance needs. A lifelong Baltimorean, Jordan channels his commitment to the city’s revitalization into a sophisticated tax-incentivized development practice, structuring projects that harness New Markets Tax Credits, Redevelopment Tax Credits and Opportunity Zone incentives to spark equitable growth across Baltimore’s neighborhoods. By guiding developers, community organizations and investors through these complex financing tools, he views every transaction as another tangible step toward a more vibrant and resilient hometown.
When tax questions arise, Jordan guides clients through federal and state income, sales and property tax analysis, helping them address issues efficiently and with minimal disruption. He also supports nonprofits in obtaining and maintaining 501(c)(3) tax-exempt status and assists technology companies and startups with licensing, intellectual property protection and development agreements.
Jordan is a regular speaker on business and tax law topics, including regular engagements at the Maryland Bar Association’s Advanced Business Law Institute and the Maryland Association of CPA’s Advanced Tax Institute.
Jordan received his B.A. from the University of Connecticut and earned his J.D. and LL.M. in Taxation from the University of Baltimore School of Law. After law school, he clerked for the Honorable Lynne A. Battaglia at the Maryland Court of Appeals, now known as the Supreme Court of Maryland. He is licensed to practice in the state of Maryland.
undefinedThis presentation will provide an overview of the tax implications, procedural requirements, and practical techniques relating to Section 83(b) elections, including options if the election is missed. Attendees will gain actionable insights on the benefits, risks, and best practices for advising clients on timely and effective 83(b) elections.
This program will provide an overview of the partnership liability rules under Section 752 and will highlight certain transactional issues and traps for the unwary. Special focus will be given to recently finalized regulations on liability allocations in partnerships with related partners.
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.
An overview of the rules governing nonrecognition of gain or loss on contributions and distributions of partnership property, exceptions to those nonrecognition rules, other relevant income tax considerations, and planning opportunities.
Nicole practices in the area of Estate Planning and Estate Administration, Elder Law, Special Need Planning, Business Planning, and Title and Real Estate Transactions, with an emphasis on the tax aspects of each area. She represents individuals, business owners, young families, individuals reaching retirement, and the elderly in connection with planning to meet their estate, tax and medical assistance planning goals. In addition, Nicole works with individuals and families with special needs, including trusts and adult guardianships.
Prior to co-founding HWK Law Group, Nicole was a senior tax associate with two Big 5 accounting firms, an associate with a large prominent Baltimore law firm, served as both General Counsel and Executive Director to a national mortgage lender/broker, and was a co-owner of an affiliated multi-state title company.
Nicole resides in Lutherville with her husband and three children. She enjoys her frequent trips to Florida, playing tennis, traveling, skiing, and spending time with her family and friends.
Admitted
Court of Appeals of Maryland
Supreme Court of Florida
Education
Georgetown University School of Law, LL.M in Taxation
University of Baltimore School of Law, J.D. (Concentration Certificates in Estate Planning & Business Law)
Loyola University of MD, B.A.Political Science
Maryvale Preparatory School
Licenses
Maryland Title Insurance Producer – License No. 64153
Notary Public for the State of MD
Pennsylvania Non-Resident Title Agent — License No. 986885
Professional Affiliations
Maryland State Bar Association
Florida Bar Association
Palm Beach County Bar Association
Community Affiliations
Maryvale Preparatory School – Presidents Advisory Council, 2015 – 2018
Maryvale Preparatory School – Board of Trustees, 2018 – 2024
Maryvale Preparatory School – Chair of Governance Committee, 2020 – 2024
Baltimore Estate Planning Council, Member
Catholic Business Network of Baltimore, Member
National Aging in Place (NAIPC) – Baltimore Chapter, Member
Learn strategies to prevent and manage disputes in estate and trust matters, from drafting techniques to effective administration approaches when family conflict arises.
Beth Shapiro Kaufman is a Partner in the Washington D.C. office of the law firm of Lowenstein Sandler, practicing in the areas of estate planning, estate, gift and
generation-skipping tax, and income taxation of trusts and estates. At Lowenstein, Ms. Kaufman is the National Chair of the Private Client Services Group, where she assists wealthy
individuals with their estate planning and tax controversies. She also advises lawyers and other professionals on complex issues regarding estate, gift, and generation-skipping transfer taxes in both planning and audit contexts. She is frequently retained by counsel to advocate a taxpayer's position before the Internal Revenue Service, and has been particularly active in obtaining
relief for failed generation-skipping transfer tax exemption allocations. From 1995 to 2001, Ms. Kaufman was an Associate Tax Legislative Counsel in the U.S. Treasury Department’s
Office of Tax Policy. In that capacity, she was responsible for estate, gift and generation-skipping transfer tax issues, as well as income tax issues relating to trusts and estates. Ms. Kaufman is a Fellow of the American College of Trust and Estate Counsel, where she currently chairs the Estate and Gift Tax Committee and serves on the Board of Regents. Ms. Kaufman received her B.A. from Pomona College and her J.D. from Harvard Law School, where she was an editor of the Harvard Law Review.
Meghan Federman counsels high-net-worth individuals, families, and family offices on sophisticated estate planning and wealth transfer strategies tailored to preserve and grow multigenerational wealth. She works closely with clients to develop integrated estate and business succession plans, and she guides fiduciaries and beneficiaries through all aspects of trust and estate administration, including probate proceedings, tax filings, and asset distribution.
With a background in corporate law, Meg brings a strategic and business-savvy perspective to her work with corporate executives – including principals of private equity, venture capital, and hedge funds – as well as founders and owners of closely held businesses. She regularly assists clients with:
The panelists will discuss the year’s important developments in the federal estate and gift tax areas. The discussion will include an analysis of relevant provisions in OBBBA, as well as any new proposed or final regulations, other IRS guidance, and new case law.
Emily Plocki is a Partner in Venable's Private Wealth Planning Group in Washington, DC.
Her practice focuses primarily on assisting high-net-worth individuals, multigenerational families, and owners of family corporations, both domestically and internationally, with tax planning and wealth preservation. Emily handles a variety of matters, including estate, gift, and generation-skipping transfer tax planning, trust and estate administration, planned charitable giving, and business succession strategies.
Emily earned her LL.M. in Taxation, with distinction, from Georgetown University Law Center, where she was a note-writing mentor for The Tax Lawyer Journal. She received her J.D., cum laude, from the University of Toledo College of Law and has a B.A. from Kenyon College.
Emily is a Fellow of The American College of Trust and Estate Counsel (ACTEC). Emily is also a current Board Member of the Washington, D.C. Estate Planning Council and Group Chair of the ABA Real Property, Trust and Estate (RPTE) Section’s Business Planning Group. She previously was a 2018-2020 RPTE Trust and Estate Fellow and a 2020-2022 Dennis I. Belcher ACTEC Young Leader.
Jenna Reifler is an associate in Venable Private Wealth Planning Group in Washington, DC.
Jenna assists individuals, families, and business owners with estate planning, wealth preservation strategies, and trust and estate administration. Prior to joining Venable, Jenna practiced as an associate at a Maryland law firm specializing in trusts and estates, where she drafted documents that included revocable trusts, wills, advanced healthcare directives, durable financial powers of attorney, and operating agreements. Jenna’s background also includes her creative and collaborative work as a media strategist at a global advertising agency.
Jenna received her J.D., cum laude, from the University of Miami School of Law and has a B.A. from Johns Hopkins University.
In light of the OBBBA signed into law on July 4, 2025, and the continuation of the increased Federal transfer tax exemptions, fewer taxpayers will be affected by the imposition of estate tax liability. However, trusts are powerful tools in estate planning and the creation of a trust isn’t always motivated solely by achieving and leveraging tax benefits. Rather, the use of trust structures remain a vital component to estate plans for several non-tax motivated reasons – they provide security, control, privacy, and the ability to plan for the long-term welfare of a taxpayer’s family, business, and philanthropic missions. This presentation will explore in greater detail the non-tax benefits for the continued use of trusts.
The Honorable Byron E. Macfarlane was first elected Register of Wills for Howard County in 2010. He is the 18th Register and first openly gay elected official in Howard County history. From 2013 to 2016, Byron served as President of the Maryland Register of Wills Association.
Byron is a county native and attended Howard County public schools. He credits his public school education for inspiring his passion for government and public service. Byron has worked at the county, state, and federal levels of government, for County Councilman Guy Guzzone, Circuit Court Judge Richard Bernhardt, State Senator Edward J. Kasemeyer, and United States Senator Edward M. Kennedy. From 2004 to 2006, Byron served as Legislative Director to Delegate Peter Franchot, now the Comptroller of Maryland. In 2006, Byron was elected to serve on the Howard County Democratic Central Committee.
Byron earned his Juris Doctor from the University of Baltimore School of Law, where he concentrated on public and governmental service. Prior to earning his law degree, Byron attended the University of Maryland, College Park, receiving his bachelor’s degree in government and political science, with Citations in Public Leadership and Communication. He is an Honorary Alumnus Member of the Omicron Delta Kappa National Leadership Honor Society.
A strong believer in lifetime learning, Byron is a graduate of the Leadership Howard County Premier Class of 2017 and the Central Maryland Transportation Alliance’s “Transportation 101” Course of 2017. From 2015 to 2017, he served as an adjunct faculty member at Howard University School of Law. Most recently, he was named a 2018 Bohnett Leaders Fellow and completed the Senior Executives in State and Local Government program at the Harvard Kennedy School of Government.
Byron values community involvement. He is a member of several local, state, and national organizations: Howard County Bar Association; Maryland Bar Association; National College of Probate Judges; Howard County Estate Planning Council (Founding Member); Maryland Student Legislature Board of Advisors; Columbia Democratic Club; Thurgood Marshall Democratic Club; PFLAG of Howard County; League of Women Voters of Howard County; Howard County NAACP, NARAL Pro-Choice Maryland; American Civil Liberties Union; Sierra Club and Human Rights Campaign. In 2013, Byron was selected by the Baltimore Business Journal as a “40 Under 40” Honoree.
Learn how to streamline your Maryland estate tax filings with practical tips and documentation best practices. This session will cover key submission requirements for MET-1, guidance on portability elections, and common pitfalls to avoid when working with the Comptroller’s Office. Gain valuable insights to help you navigate complex filings with greater accuracy and confidence.
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.
Mr. Schaufele is in his thirteenth year with the State of Maryland. Beginning in 2022, Andy welcomed his new position serving as the Chief Deputy Comptroller of Maryland;
effectively operating as the COO for the Maryland State Comptroller, overseeing the financial functions that form the backbone of the State’s financial system. This system
interacts with more than 6 million Marylanders, 3 million households, more than 300 thousand businesses, and every level of government.
Prior to this role, Andy served as the Director of the Bureau of Revenue Estimates, effectively operating as the State’s Chief Economist, and working across the State’s non-judicial branches of
government in the formulation of economic, revenue, and budget projections. Andy also played a key role in debt management, including determinations of affordability and frequent
presentations to the major rating agencies. Andy has served as a champion for data usage in State government, ushering in the Comptroller’s data warehouse and leveraging that data for
business improvement, policy intelligence, tax compliance, public transparency, and best-in-the-nation fraud detection.
Before joining the Comptroller’s Office, Andy spent seven years in various private sector management positions, working in both consumer and commercial-oriented product lines. Andy holds a bachelor’s degree from Towson University, where he studied management and economics, and a Master of Business Administration from the joint University of Baltimore and Towson University program. He is a proud Baltimore native and currently lives in Severna Park, Maryland with his wife, daughter, and son.
MD Officials - Comptroller Brooke Lierman, Esq., Comptroller of Maryland, and Andrew Schaufele, Chief Deputy Comptroller, Comptroller of Maryland
A review of the recent Compass release for business taxes, an update on the implementation of a Customer Relationship Management system, and an update on the upcoming release in Compass for the personal, fiduciary, and pass-through entity tax types. Additionally, we have just implemented a complete restructuring for how we validate resident pass-through entity tax credits. These changes will significantly increase efficiency and accuracy; further, this new model will be applied both retrospectively and prospectively.
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
Speakers: Renee Nacrelli, Esq., Division Director, Maryland Office of the Attorney General, and Murray Singerman, Esq., Principal Counsel, Maryland Office of the Attorney General
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.
Join us for lunch and hear from economist Dr. Daraius Irani. Dr. Irani will give an update on Maryland's economy.
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.
Andrew is a Tax Manager at YHB, where he plays a pivotal role in assisting individuals and small businesses in optimizing their financial strategies and minimizing tax liabilities. Andrew leverages his extensive public accounting experience to bring a wealth of knowledge and expertise to his role, offering a range of tax and accounting services.
Andrew earned both his bachelor’s and master’s degree in accounting and information systems from Virginia Tech. He later became a CPA in 2018. Since then, he has continually demonstrated his proficiency and dedication, helping clients navigate complex tax landscapes and providing comprehensive financial solutions. Beyond his professional accomplishments, Andrew is known for his collaborative approach, working closely with clients to tailor strategies that align with their unique needs and objectives.
In 2022 Andrew was awarded Young Professional of the Year by the Greater Reston Chamber of Commerce. He is also the Treasurer on the Board of the Directors for Public Art Reston.
Jason Skrinak is the Founder of Pivot Strategic Consulting. With over 20 years of experience in public accounting and a background in State and Local Tax (SALT) consulting, he is highly regarded throughout the region for his deep knowledge and expertise in SALT.
He has specialized knowledge in various Pennsylvania taxes, including sales and use tax and corporate net income tax. He has also helped clients with numerous multi-state tax issues, dealing with various corporate taxes. In addition, Jason has significant experience representing taxpayers before Pennsylvania’s Board of Appeals and the Board of Finance in Revenue. He has also testified before the Pennsylvania Senate Finance Committee on topics including state tax reform.
Through his expertise, Jason has helped clients by identifying tax-savings opportunities, ensuring compliance and representing clients in tax controversies.
Prior to starting Pivot Strategic Consulting, Jason lead the SALT Practice at two regional firms.
In addition, Jason specialized in SALT consulting at a “Big Four” firm.
Jason graduated with a Bachelor of Science in Accounting from Villanova University.
District of Columbia: Elissa Borges, J.D., Assistant General Counsel, Office of the Chief Financial Officer
Virginia: Andrew Lampropoulos, CPA, Manager, YHB CPAs & Consultants
Pennsylvania: Jason Skrinak, CPA, Founder, Pivot Strategic Consulting, LLC
Stay informed on the latest developments affecting businesses in the Mid-Atlantic region. In this session, we'll provide a concise update on key legislative, regulatory, and tax changes across Mid-Atlantic states. Whether you're 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
Suggestions for how practitioners can make the best use of the Comptroller's many helpful resources: Taxpayer Service Division, Taxpayer Advocate Office, the new CRM process for submitting questions and issues, etc.
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.
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, 2024–2025 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
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.
Speakers: Eric Carstens, J.D., LLM, Partner, McDermott Will & Emery LLP and Douglas Lindholm, Esq, Special Counsel and Chair, Council On State Taxation (COST)
This session will cover the most significant nationwide developments in SALT over the past year. 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.
If you are joining us virtually, we are pleased to host our conference on the MACPA website. You simply need to be logged into your MACPA account and click on the Upcoming CPE & Events. Find the Advanced Tax Institute event. The live webcast will begin on that page at 8am ET. If the video stream does not start automatically at that time, please refresh the page or click the “play” arrow in the video window.
If you need any assistance on the day of the virtual conference, please use the chatbot in the lower right-hand corner of your screen to reach our Member Service Center or give us a call at 800-782-2036.
Feel free to post event photos and tag MACPA! #MarylandCPAProud
Conference Advisory Group
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Conferences, seminars, and unique membership events to move your career and our profession forward, together.
This event is part of MACPA's Maryland Tax Week. Thank you to all our Tax Week sponsors!
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