Maury Cartine is a Managing Director providing tax and related services for the Prospect Capital team. Previously, Maury was the partner-in-charge of the NYC tax department and the co-partner-in-charge of the alternative investment group tax department of Marcum, LLP. He is a certified public accountant in New Jersey and New York and an attorney in New Jersey. Maury has advised clients on tax and regulatory matters affecting hedge funds and investment advisers beginning with the start-up phase and continuing throughout the life of the fund. Maury attended Seton Hall University (SHU) in South Orange, NJ, where he earned a B.S. in accounting in 1970. Upon graduation, he accepted a full-time position with the IRS as an examining agent and later advanced to the position of reviewer and classroom instructor. During this time, Maury also attended SHU School of Law in the evening where he earned his J.D. in 1976. In addition, he worked at the School of Law’s free legal clinic for clients struggling to overcome alcohol and drug addictions. Maury also served in the New Jersey Army National Guard and completed his service as an Officer in 1976. Rothstein, Kass invited Maury to lead its newly created tax department in 1980. During a twenty-five year career at Rothstein, Kass, Maury served as the principal-in-charge of the worldwide tax practice, the firm’s vice president and a member of the board of directors. Maury was a key contributor to the firm’s fund administration business which was acquired by BISYS in 2005 and he was selected to lead the operations during the transition period following the acquisition. Following completion of the transition period, Maury joined Marcum, LLP. Maury has been a frequent speaker at financial services conferences throughout the world given by some of the biggest names in the conference industry. He has also presented seminars to various groups, including the New Jersey Society of Certified Public Accountants, the New Jersey Institute for Continuing Legal Education, the Foundation for Accounting Education, and the financial services industry. Maury served as an adjunct professor teaching estate and gift tax at the Seton Hall University Masters in Taxation Program and he continues to serve as a mentor in the Leadership Development Honors Program at Seton Hall. Maury serves on the President’s Advisory Council for Seton Hall University and is a member of the board of advisors to the Seton Hall University W. Paul Stillman School of Business and the Seton Hall University School of Law. His professional affiliations include memberships with the American Institute of Certified Public Accountants, the New Jersey Society of Certified Public Accountants, the New York State Society of Certified Public Accountants (NYSSCPA), the American Bar Association and the New Jersey Bar Association. Maury served as the chairman of the NYSSCPA Taxation of Financial Instruments & Transactions Committee and previously served as the vice-chair and chairman of the committee’s annual conference. Maury served on the search committee that selected the Dean of Seton Hall Law School. Maury has been actively involved in a number of charitable activities. He served on the grant committee for Hedge Funds Care, an alliance of hedge fund industry professionals dedicated to the prevention of child abuse and treatment of those who have been victimized. Previously, Maury served on the young leadership cabinet of the United Jewish Appeal. He has also served as the public spokesperson for the municipalization of the Montville Township Public Library and participated and contributed to the first two children’s playgrounds in Montville. Maury served as a member and the vice chair of the Montville Township Zoning Board of Adjustment for 14 years. More recently, Maury serves as a Director of the Friends of the Upper Delaware River, a nonprofit organization dedicated to the environmental protection of the upper Delaware River.
Shehan is one of the handful of CPAs in the country who is recognized as a subject matter expert on cryptocurrency taxation. He is the Head of Tax Strategy at CoinTracker, a Forbes Crypto Tax Analyst and a CPE instructor who has won multiple awards: 2020 & 2019 CPA Practice Advisor 40 under 40 accounting professionals, Outstanding Young CPA of the year, Rising Star of Texas & Among 21 accountants mentioned on Accounting Today who will be helping shape (and reshape) accounting in 2020 and beyond by Accounting Today. Shehan is a renowned speaker who has done speaking engagements with many organizations including Google, Coinbase, Square, Consensus, Coindesk, Lyft, AICPA, American Bar Association, and a plethora of state CPA Societies.
Jacqueline Duval is a partner at K&L Gates’ New York office. Jacquie focuses her practice on family offices, personal planning, private foundations, domestic and international tax, finance, private funds, venture capital and digital assets. She has over 25 years of experience helping investors, businesses, and family offices with strategic planning, tax and entity structuring, investment execution, operational legal issues, and the complicated rules related to private foundations and not-for-profits.
The structuring and servicing of family offices and transactional work related to their investments is a key aspect of Jacquie’s practice. She works as outside counsel for both single- and multi-family offices and collaboratively advises on entity structuring and strategic operational issues, tax, investment execution, and coordination of the total legal needs of her clients.
Erica England is the Chief Financial Officer of the Wolcott organization, which includes the Wolcott Family Office and Wolcott construction firm. Erica is responsible for the organization’s accounting, finance, human resource, tax and information systems. Erica also oversees the investment portfolio, including asset allocation, due diligence of investment managers and tax planning.
Erica’s experience in the alternative investment space includes asset management, compliance, financial reporting, taxation, and valuations, with a focus on real estate. Erica holds a BS in Business Administration and Management from Boston University and has held her CPA license since 2003.
Before joining Wolcott, Erica was the Chief Accounting Account Officer for Redwood Real Estate Administration, a fund administration firm, where she was responsible for setting accounting policies, developing the business, and mentoring a team of accounting professionals. Prior to Redwood, Erica served as the Chief Compliance Officer and Controller of JCR Capital, where she was responsible for the financial management and compliance programs for the firm’s private equity real estate funds and corporate entities. Previously, Erica was at The Carlyle Group, where she held the roles of Corporate Accounting Manager responsible for the financial management of all U.S. operating entities and Senior Accountant responsible for the accounting and investor reporting for numerous global private equity funds.
A leading corporate and securities lawyer, Paul Foley serves as Chair of Akerman’s Investment Management Practice Group. Paul also serves as the Managing Partner of Akerman’s North Carolina office. He offers his clients practical, business-oriented solutions. Paul focuses his practice on corporate, securities, and business law, with a particular focus on investment fund formation, investment adviser regulation, private securities offerings, securities enforcement, and corporate representation. He represents investment advisers, private equity funds, venture capital funds, funds of funds, hedge funds, issuers, institutional investors, broker-dealers, financial institutions and other entities with regard to complex federal and state securities regulatory matters.
Miri Forster Partner and National Tax Controversy Leader
Eisner Advisory Group LLC
Miri Forster is a Partner and National Leader of the Tax Controversy practice, specializing in providing tax dispute resolution services to public and private corporations, partnerships and high net worth individuals on a wide range of technical and procedural issues. She has over 20 years of IRS practice, procedure, and tax controversy experience.
Miri represents businesses and individuals before the IRS Examination and Appeals Divisions on complex domestic and international tax issues. She also obtains private letter rulings from the IRS National Office, including 9100 relief requests for missed elections. Miri assists clients with voluntary disclosures of inadvertent income, international information return, withholding, and payroll tax compliance errors, obtains penalty abatements and refunds, resolves IRS account issues, and advises on a broad range of IRS practice, procedure and dispute resolution matters.
Prior to joining the firm, Miri was a Tax Controversy Principal at a Big 4 firm. Miri also previously served as an Attorney-Advisor at the United States Tax Court in Washington, D.C., and is an attorney licensed in the states of New York and New Jersey as well as Washington, D.C. Miri is a frequent speaker on IRS enforcement trends, the centralized partnership audit regime and its impact on pass-through entities and investors, voluntary disclosures of inadvertent tax compliance matters and related penalties, and other IRS practice, procedure and dispute resolution topics.
Miri was named a 2022 honoree of the Executive Women of New Jersey’s Policy Makers. She also serves as Co-chair of Women of EisnerAmper, New Jersey Chapter.
Phil Gross focuses on the taxation of alternative investments, including hedge funds, real estate funds, and private equity funds. Phil counsels clients on structuring (and restructuring) funds, structuring investment managers and general partners, compensating managers and employees, investing in funds, and seeding managers or being seeded. He also advises clients on family offices, the taxation of high net worth individuals, insurance dedicated funds, private placement life insurance, and other international, federal, state and local tax issues. He has practiced at KKWC since December 1993. Phil is a frequent speaker and author on fund and other tax issues and planning. Phil has been selected as a New York Super Lawyer (2014 to present) and a New York Best Lawyer (2019 to present).
College of William & Mary (B.B.A., 1983); Beta Gamma Sigma. Vanderbilt University School of Law (J.D., 1986). New York University School of Law (LL.M. in Taxation, 1989). Certified Public Accountant, New York 1989. New York State Bar Association (Tax Section, Committee on Taxation of Financial Instruments). Managed Funds Association (Tax Section). New York State Society of CPAs (Taxation of Financial Products Committee). New York City Bar Association (former chair of Taxation of Business Entities Committee).
Justin Headley joined Warren Averett in 2016 and is a Manager in the Firm’s Security, Risk and Controls Group. He has more than ten years of combined public accounting and industry experience. Justin has extensive knowledge in assisting our clients with technology control reviews, cybersecurity concerns, technology risk assessments, business process reviews and SSAE 18, SOC 1 and SOC 2 Reports. In conjunction with the AICPA, he recently acquired the newly released SOC for Cybersecurity Certificate, which assists clients in an examination of the maturity of their Cybersecurity Risk Management Program. Justin is also a published author and speaker on a variety of technology and cyber security topics. Justin resides in Birmingham with his wife and three children.
Todd Kesterson Principal | Family Office & Business Services
Kaufman Rossin
Todd Kesterson leverages the latest technology to provide sophisticated accounting, tax, and business consulting services to high-net worth individuals, family offices, and their closely held businesses.
His expertise includes family business consulting, investment analysis, estate and business planning, internal controls, risk management, budgeting and cash management. He has consulted on lifestyle management and managed personal financial affairs for a variety of clients such as business owners, private investors, fund managers, and entertainment professionals. Todd helped develop and uses Kaufman Rossin Connect's cloud-based technology ecosystem to provide his family office clients with real-time access to accounting and financial reporting.
Before joining the firm in 2014, Todd served as president and CFO for the private wealth management office of a high-networth Dallas family for nearly 15 years. In that role, he was involved with all aspects of the family's business and personal affairs, including wealth transfer and tax planning, public and private investing, accounting and reporting, forecasting, asset protection, risk management, human resources, private foundation operations and compliance.
Todd is a frequent speaker and author featured in several media publications, including Forbes, The New York Times, Bloomberg, Financial Advisor IQ, and South Florida Business & Wealth. Active in his community, Todd was a board member of Paws4you.
Irina Kimelfeld is a Tax Partner and a member of the Financial Services Group of EisnerAmper. With over 20 years of experience, Irina provides tax planning and compliance services to private equity funds, hedge funds, funds of funds, investment advisors, and other financial services companies. She focuses on advising clients on tax implications of fund structuring, investment structuring, management company operations, and tax treatment of various types of securities transactions.
Prior to joining the firm, Irina was Managing Director at a credit investment firm, where she oversaw all tax related matters for the firm and its managed funds as well as the firm’s deferred compensation plan. She began her career at a Big 4 accounting firm where she provided tax planning and compliance services to asset management clients.
Irina is an Adjunct Professor at Fordham University Gabelli School of Business, where she designed and lectures a graduate level course on taxation of financial products and transactions.
Morgan advises clients on federal and international income tax and private equity matters. Her practice includes advising on mergers, acquisitions, reorganizations, dispositions, capital markets, and restructurings. Morgan has advised private equity sponsors, as well as their portfolio companies and other strategic clients, on the tax aspects of investments, acquisitions, and divestitures. She is also involved in the formation of private equity and hedge funds.
Morgan is an adjunct tax professor at Temple University Beasley School of Law, vice chair of the Partnership Committee of the Tax Section of the American Bar Association, an elected member of the Philadelphia Bar Association’s Tax Council, and treasurer of the Philadelphia Tax Conference. Additionally, Morgan is a frequent speaker on a variety of transactional tax matters and has lectured at several major conferences and forums, including the American Bar Association Tax Conference, the Tulane Tax Institute, and the Chicago Tax Club.
Chris Kotarba (“Chris K”) is a Managing Director with Alvarez & Marsal Tax in Miami. He specializes in international tax and focuses on planning, structuring, and transfer pricing, both outbound and inbound, for multinational companies of all sizes.
Mr. Kotarba has worked with clients across various industries, including retail, technology (both software and hardware), pharmaceuticals, medical devices, and financial services. He has specialized expertise in transactions involving cryptocurrencies, NFTs, and other digital assets, including token offerings, DAOs, and DeFi.
Prior to joining A&M, Mr. Kotarba spent eight years as an attorney with DLA Piper in Palo Alto. He led more than a dozen global expansions and other corporate restructuring projects, developed a focus for US companies with Asian operations and closed a high-profile joint venture in China. Mr. Kotarba also helped companies onshore their IP to the U.S., both permanently and temporarily. He was briefly seconded to DLA Piper’s Hong Kong office, where he worked with Asian companies expanding to the U.S.
Mr. Kotarba earned a J.D. from Columbia Law School and an LLM in taxation from NYU School of Law. He is admitted to practice law in California, New York, and Massachusetts.
Christopher has over 20 years of experience in alternative investments, with a particular emphasis on investment partnerships, offshore funds, funds of funds, commodity pools, venture capital and private equity funds. He advises alternative investment clients regarding various matters involving Generally Accepted Accounting Principles, Generally Accepted Auditing Standards, PCAOB Auditing Standards, alternative investment industry practices, transactional matters, and other regulations that may have an impact on an alternative investment fund complex.
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 23 years, he has handled more than 2,000 personal income tax, sales tax, corporate tax, or other New York tax audits. Tim also has handled about 100 cases in New York’s Division of Tax Appeals.
Tim leads the firm’sTax ResidencyPractice 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 over the past decade, including a2014 win in theGaiedcase, one of the first New York residency cases to ever reach New York’s highest court. He is often quoted by media outlets, includingThe Wall Street JournalThe New York TimesandForbes, on residency and other state tax issues. And under his direction, the Tax Residency Practice authoredWhat to Expect in a Residency Audit,a detailed guide to residency rules and audits in New York and other states.
As the “Noonan” in “Noonan's Notes,” a monthly column inTax Notes State, Tim is a nationally recognized author and speaker on state tax issues. He co-authored the 2018 edition of the CCHResidency and Allocation Audit HandbookandContesting 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'sSales 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 Courtstreatise. He has also written more than 250 articles in state and local tax publications around the country over the past several years, and he runs the award-winningNoonan'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 speaks on state tax issues for audiences around the country on an average of 20 times a year, including a regular stint on the CCH webinar circuit.
Tim also has 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.
Joseph Pacello is based in BDO's New York Office. Joe has extensive experience providing tax services to hedge funds, fund of funds, private equity funds and other alternative investment vehicles.
Joe earned his Bachelor of Science degree in accounting from Seton Hall University, a Juris Doctor degree from New York Law School and a Master of Laws degree (LL.M.) in taxation from Temple University School of Law. Joe's professional affiliations have included the American Institute of Certified Public Accountants (AICPA), the Managed Funds Association (MFA) and the Wall Street Tax Association (WSTA). Joe has written numerous articles regarding tax issues, and is the author of a treatise entitled "Tax Compliance and Reporting for Hedge Funds", published by Thomson Reuters. In addition, Joe has taught graduate courses at Fairleigh Dickinson University and Grand Canyon University on the topics of financial products taxation and entity taxation.
Marni Pankin is a Partner in the Firm’s national Alternative Investment Industry group, responsible for advising clients on the formation and operation of investment funds. Marni provides guidance on complex accounting areas such as fair value measurements, revenue recognition, derivative disclosures, consolidation and merger/recapitalization transactions. She assists with the Group’s administration and policy setting and provides technical support to the financial statement audit engagement team.
Ms. Pankin successfully spearheads the Firm’s Alternative Investment Group training program. She develops the curriculum and provides hedge fund training to smaller accounting firms.</p
A frequent presenter at industry conferences, Ms. Pankin currently serves as the editor-in-chief for the Firm’s alternatives-focused newsletter,Private Investment Forum.
Ms. Pankin has more than 25 years experience. She began her career in the audit department of a “Big 4” accounting firm and later served as controller for a privately-held hedge fund management firm. In addition, she remains active with her alma mater and involves the Firm with on-campus recruiting.
Victoria has been a part of RSM’s New York international tax practice since 2015. Victoria provides tax compliance and consultation services to US entities with foreign activities, including preparation of foreign filings for the IRS, controlled foreign corporation income inclusions, interest charge domestic international sales corporations, and international tax provisions. Victoria also has experience assisting clients in various international M&A duties, include buy-side and sell-side due diligence. Victoria is the international tax compliance subject matter lead for RSM’s Northeast region and is the subject matter lead for Schedules K-2 and K-3.
Stacey Roberts has been making state and local tax (SALT) less taxing for thousands of businesses over the last 25 years. As a director of the SALTovation team at TaxOps, she guides dynamic businesses through compliance and strategic planning focused on minimizing risk and strengthening tax positions. Stacey’s honed her specialty at Andersen Worldwide/Andersen LLP, KPMG and Deloitte before moving in-house with a Fortune 500 company to administer state and local tax. She has also led the national SALT practice at a regional firm. Stacey is a member of the Colorado Legislative Task Force Concerning Tax Policy and a frequent speaker and author on SALT issues for industry and professional organizations.
Lee Sheppard, is a contributing editor of Tax Analysts' Tax Notes. Sheppard is one of the most widely read and respected tax commentators in the world. She has been a mainstay of Tax Analysts’ publications for 30 years. Trained as a lawyer, Sheppard specializes in cutting-edge financial issues, such as derivatives and hedge funds, and taxation of multinational corporations. She is frequently asked to speak on tax subjects. She has appeared on television shows such as 60 Minutes and Frontline, as well as in the documentary We’re Not Broke. She also writes a blog for Forbes.
Tax Analysts, the publisher of Tax Notes and related publications, is a nonprofit publisher that provides the latest and most in-depth tax information worldwide. www.taxanalysts.com.
A frequent author and speaker, Michael has particular expertise in complex partnership taxation, the use of qualified small business stock in acquisitive transactions, and the structuring and modification of financial instruments. Representative matters that he advises on include the following:
Advising private equity and venture capital fund sponsors on optimization of portfolio company tax attributes including qualified small business stock, basis step-ups, net operating loss utilization and interest deduction maximization.
Structuring complex acquisition transactions to provide for tax-deferred rollover.
Optimizing global tax in cross-border transactions, including acquisitions, equity compensation design and related party transactions.
Advising family offices and investment management clients on tax-efficient compensation structures.
Michael joined the firm in 2007 and became a partner in 2013.
Daniel Strachman has been working on Wall Street for more than twenty-seven years in various capacities, including investment management, institutional brokerage, insurance, hedge fund and mutual fund product development, marketing, and distribution. He currently serves as Managing Director of A&C Advisors LLC, a firm that provides strategic consulting, professional directors, and fund governance services to the investment management industry. Mr. Strachman serves as a director to both on-shore and off-shore investment vehicles and is a registered director under the Directors Registration and Licensing Law, 2014 of the Cayman Islands. He is the Co-Founder of the Investment Management Due Diligence Association Inc. Mr. Strachman is the author of nine books on investment management including The Fundamentals of Hedge Fund Management and Getting Started in Hedge Funds. He also serves as a FINRA Arbitrator. Mr. Strachman is a graduate of Clark University. He can be reached at das@hedgeanswers.com
George Teixeira, CPA, is a tax partner at Anchin. He is a Co-Practice Leader of the Firm’s Private Equity Group, Tax Leader of the Firm’s Financial Services Practice and a member of its Private Client Group. George is experienced in servicing the alternative investment, private equity and financial services industries. His expertise includes tax planning for high net worth individuals, investment partnerships, investment advisors, broker-dealers, venture capital companies, hedge funds (and their investors), investment partnership management companies and general partner entities. He specializes in the taxation of securities transactions and financial services companies, in addition to offering tax compliance and consulting services for a diversity of entities and individuals.
