Miri Abrams Forster Principal and Tax Controversy Co-Leader
Eisner Advisory Group
Miri Forster is a Partner and Co-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.
Robert has provided tax and advisory services to professional investors for over a decade. Robert advises his clients on a wide variety of issues including transactional planning, fund structuring, distressed investing, and financial instruments.
Prior to re-joining FLSV in 2018, Robert served as a Tax Manager at Centerbridge Partners, L.P., where he focused on Centerbridge’s distressed debt and special situation funds dealing with a wide range of tax matters, including U.S. and non-U.S. debt investments, private equity investments, portfolio company restructurings, and international tax issues. Prior to Centerbridge, Robert spent four years at Deloitte Tax, where he advised private equity, venture capital and asset management clients on U.S income tax matters.
Robert received a bachelor’s degree in accounting from James Madison University, where he played varsity baseball. He also completed a Master of Science in Taxation degree from SUNY-Old Westbury. He is a member of the New York State Society of Certified Public Accountants (NYSSCPA).
Delina Bakalli is a Tax Managing Director in the Financial Services Group in the New York City office of BDO USA, LLP. Delina has over fourteen years of experience providing tax compliance, structuring and planning services, including 10 years of experience with BDO’s financial services practice. She has worked on over 60 investment funds in the past 10 years, ranging from startup funds with $5 million AUM to multi-billion-dollar funds. Strategies have included long-short equity, loan origination, debt funds, foreign currency contracts, complex derivatives and other alternative assets, private equity, venture capital, management companies, and fund of funds. She also has worked on a number of other financial services entities such as broker-dealers and registered investment advisors.
Maury Cartine is a Managing Director at Prospect providing tax and related services to the Prospect team.
Prior to joining Prospect, Maury served as the Partner-in-Charge of the NYC Tax Department and the Partner-in-Charge of the Alternative Investment Group Tax Department at Marcum, LLP. Before joining Marcum, he was the Principal-in-Charge of the worldwide tax practice at Rothstein, Kass & Company, PC and a member of the executive board. Maury started his career at an Internal Revenue Agent advancing to the role of classroom instructor and reviewer of income tax audits. He completed his military service as an Officer in the United States Army Reserve and the New Jersey Army National Guard.
Maury received a BS degree from Seton Hall University and a JD degree from Seton Hall University School of Law. He is a Certified Public accountant in New Jersey and New York. Maury is a member of the New Jersey Bar.
Shehan is one of the handful of CPAs in the country who is recognized as a real-world operator and a conceptual subject matter expert on cryptocurrency taxation. He is a partner at JAGArgueta CPAs, Head of Tax Strategy at CoinTracker, a Forbes Tax Contributor and a CPE instructor who has won various awards: 2019 CPA Practice Advisor 40 under 40 accounting professionals, Outstanding Young CPA of the year & 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, Lyft, AICPA, American Bar Association, and State CPA Societies.
Joshua Cherry-Seto is the Managing Director, Chief Financial Officer and Chief Compliance Officer at Blue Wolf Capital Partners LLC. The Blue Wolf Capital Funds are a family of private equity funds focused on transformational investments in middle market companies.
Mr. Cherry-Seto is responsible for fund and management company reporting to the Limited Partners as well as the SEC and other regulatory agencies; the coordination of finance operations and the reporting of Blue Wolf’s portfolio companies through their CFOs; and the investment and tax structuring of potential platform, add-on, and co-investment opportunities.
Before joining Blue Wolf in 2013, Mr. Cherry-Seto worked for five years as a portfolio and finance manager at Grove International Partners, a $5 billion global opportunistic private equity real estate fund manager. In this role, he focused on portfolio management of Grove’s global platform and ASC 820 valuation audit and investor financial reporting and analysis.
From 2001–2008, Mr. Cherry-Seto held a variety of positions within Citigroup, acting principally as a Vice President with responsibilities including financial planning and analysis, tax structuring, SEC registration, and systems implementation within various units. In the finance department of Citigroup’s alternative investments business, he covered the private equity, real estate and hedge fund asset classes for risk reporting and Basel implementation, sales projections, budgeting, performance, and executive reporting. He was also a senior representative on the $2 billion asset agreement with Met Life as a result of the sale of Travelers. Mr. Cherry-Seto completed his service with Citigroup as Product Manager within the Citi Fixed Income Alternatives group, where he was responsible for the launch, SEC registration, risk management, NAV oversight, independent board coordination, tax structuring, and investor reporting of a novel SEC-registered fixed income alternatives fund.
Prior to Citigroup, Mr. Cherry-Seto held several roles within the organized labor movement. He was a union organizer for SEIU local 100 in Beaumont, TX, representing hospital workers and actively organizing nursing home and school support workers. He also was a union organizer for HERE organizing school support workers in Connecticut. Additionally, he served as the Executive Director of the National Writers Union; worked with 1199 SEIU in their political action and communications group, as well as assisting with financial analysis and contract negotiations; and worked with the Jewish Labor Committee and United Hebrew Trades in New York City.
Mr. Cherry-Seto holds a Bachelor of Science degree from the Cornell University School of Industrial and Labor Relations, a post-graduate certification in Executive IT Management from Columbia University, and an M.B.A. from New York University’s Leonard N. Stern School of Business.
R. Eric Emrich Chief Financial Officer, Treasurer and Principal
L-A Asset Management Services
Mr. Emrich, Chief Financial Officer, Treasurer and Principal, has over 35 years of experience in private equity, real estate and investment partnerships. He is responsible for all finance, accounting, tax and risk management for Independence Capital Partners, LLC.
Prior to joining ICP, Mr. Emrich was Tax Director and Controller for the CMS Companies’ private equity/hedge funds. He was also a Managing Partner for a SEC registered investment advisor in Plymouth Meeting, PA. In addition, Mr. Emrich spent 12 years in public accounting, including 7 years with KPMG, LLP in Philadelphia. For KPMG, Mr. Emrich served the Philadelphia office’s real estate, venture capital, securities partnership and investment advisor tax clients.
Mr. Emrich is a member of the American and Pennsylvania Institute of CPAs, the Delaware Society of CPAs and the Institute of Management Accountants. He is a board member of the National Association of Real Estate Companies and a board member for The Private Equity CFO Association, Philadelphia chapter. He spent five years as an Adjunct Professor in the Drexel University Master of Taxation Program, and currently serves on the Advisory Board to the Villanova Law School Master of Tax Program. Mr. Emrich graduated cum laude from the University of Delaware with a B.S. in Accounting with Economics as a second major. He received his M.S. in Taxation from Widener University.
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.
Phil Gross focuses on the taxation of hedge funds and private equity funds, including domestic funds, offshore funds, funds of funds, and real estate 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 insurance dedicated funds and private placement life insurance, and other international, federal, state and local fund tax issues. He has practiced at KKWC since December 1993. Phil is a frequent speaker and author on fund tax issues. Phil has been selected as a New York Super Lawyer (2014 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 (Taxation of Business Entities Committee (former chair)). New York Tax Study Group. Tax Club.
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.
Angela Jhanji is a director in Grant Thornton’s Sustainability and ESG practice. As a member of the firm’s Sustainability leadership team, Angela focuses on ESG strategy and provides performance and sustainability solutions to dynamic organizations ranging from the middle-market to the Fortune 500.
She has served the financial services, private equity, healthcare and consumer products industries for over 16 years. Angela has extensive experience in sustainability strategy development; ESG due diligence; competitive benchmarking; and the reporting standards of the SASB, GRI and TCFD. Angela is passionate about working with clients to leverage ESG to drive transformative growth. She has worked on advancing the sustainability agendas of numerous organizations, including the World Economic Forum, the World Bank and the United Nations.
Angela is viewed as a “chief diplomat” by her clients due to her ability to create inclusive environments for clients and colleagues. She employs a collaborative and personalized approach to working with her team, looking at both short-term and long-term impacts, the larger picture, and the impact that implementation strategies have on people and processes. Angela’s skill in translating data into meaningful transformation plans and insights furthers her ability to communicate and implement the objectives of her clients.
Rob Loban is the Head of Accounting at BlockFi, a private crypto financial services company providing wealth management products to both retail and institutional investors.
Rob is a CPA with 20+ years of experience working for and advising a broad array of financial institutions and startups in the US and internationally. Prior to BlockFi, Rob served as the Head of Accounting for a Series D FinTech lender and before that spent over a decade working for PwC helping asset managers, banks, real estate companies, and broker dealers navigate complex accounting and reporting issues. He is an active contributor to industry forums and roundtables educating peers, financial services firms, regulators and others on crypto lending and accounting. Rob graduated with a bachelor’s degree in Accounting and Finance from Boston University.
Steve is a Tax Partner in the State and Local Tax practice in New York. Steve has a broad range of experience specializing in asset management clients including private equity funds, hedge funds, fund of funds, and investment advisors. Steve advises clients on state and local planning regarding organizations, structuring and complex transactions. Steve also leads the technology and innovation strategy for the state and local Tax - Financial Services practice and has extensive experience streamlining the state compliance process and managing real-time data for state tax planning, modeling and forecasting. Steve has over 16 years of experience in the financial services industry. Steve has a Bachelor of Business Administration from Boston University Questrom School of Business.
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.
Walé Oriola draws on his SEC experience to provide counsel to investment management clients on a range of regulatory, corporate, and transactional matters. He represents investment advisers, registered investment companies and their independent directors on the formation, offering and operation of investment products -- including open-end and closed-end funds, multi-class funds and fund of funds. Walé advises clients on all stages of fund operation, including fund and product development and launches, ongoing SEC regulatory, compliance and registration requirements and ESG matters. He also counsels clients in assessing and developing compliance programs, represents clients before the SEC staff with respect to examinations, exemptive orders and other matters, and regularly advises investment advisers on various aspects of the Investment Advisers Act of 1940.
Walé has a wide array of specialized experience relating to the SEC’s rulemaking process and reviews of regulatory filings for investment products and investment advisers under federal securities laws. He is a trusted adviser to help clients mitigate risk and adapt to regulatory changes, and navigate interactions with the SEC and other regulatory bodies.
Jeffrey Parker Financial Services Tax Partner, Partner in Charge of Personal Wealth Advisors Practice, and Co-Head of New York Tax
Eisner Advisory Group
Jeffrey Parker is a Tax Partner and Co-Leader of the firm’s Personal Wealth Advisors Group (PWA), and also a member of the Financial Services Group. With more than 25 years of experience, he provides guidance on complex tax questions for clients in the financial services industry. Jeff specializes in tax services for investment partnerships, such as hedge funds, private equity funds, funds of funds, and MLP Funds, including structuring and compliance.
In his PWA role, in addition to assisting fund managers and CFO’s, Jeff uses his knowledge to assist investors in navigating the complex tax rules facing investments in alternative assets. His expertise have led him to become skilled in advising on personal income tax returns, estate and gift taxes, trusts, and foundations for high net worth individuals, as well as Family Offices.
Prior to joining the firm, Jeff was a Tax Partner with a national accounting firm.
Mr. Perry joined NGP in 2007. Responsibilities include the oversight of tax planning and preparation of tax estimates and tax returns for NGP and affiliates. He is also involved in tax planning and structuring for acquisitions, dispositions and reorganizations of domestic and foreign NGP portfolio companies.
Prior to joining NGP, Mr. Perry was with KPMG LLP. While at KPMG he served clients in the various industries including private equity firms, energy companies and real estate investment firms. His responsibilities ranged from managing engagements with small start-up companies to managing global client service teams on engagements with multinational clients.
Mr. Perry is a Certified Public Accountant and received a Bachelor of Science in 1991 and a Master of Tax Accounting in 1992 from the University of Alabama.
Don Roveto is a Partner in Deloitte’s Multistate Tax practice in New York and serves as the Financial Services Industry Leader for Multistate. He has over 20 years of experience assisting clients with multistate tax issues, focusing on corporate transactions, tax compliance, tax controversy matters, corporate restructuring, tax accounting, strategic income tax refund reviews, and the implementation of state tax planning. Don focuses on the financial services industry, serving banking and capital markets, private equity, and hedge fund clients. He has also advised clients in the real estate, technology, manufacturing, retail, and media industries.
Prior to joining Deloitte, Don co-led the Northeast tax practice for a global professional services firm, where he played a lead role in managing the tax aspects of the Lehman Brothers Chapter 11 bankruptcy proceedings. Prior to that role, he worked for Deloitte and Arthur Andersen, where he focused on multistate tax issues.
Don earned a bachelor's degree, summa cum laude, and a master's degree in accountancy from Wake Forest University. He is a Certified Public Accountant and is a member of the American Institute of Certified Public Accountants and the New York State Society of CPAs.
Brendan Ryan is a Tax Manager of the firm's Investment Funds group. With more than five years of experience, he provides compliance and advisory services to investment fund clients, namely hedge funds, fund of funds, private equity and venture capital funds.
Leighanne Scott is a Principal in the firm’s Consulting Solutions State & Local tax practice, located in Washington, D.C. Within the practice, Ms. Scott represents multistate taxpayers and individuals where she regularly provides counsel on technical matters involving conformity, nexus, residency, apportionment, taxation of pass-through entities, mergers and acquisitions, sales and use, transfer taxes, and controversies at all levels of dispute.
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.
Anthony Tuths Tax Principal, Alternative Investments
Tony is a Principal in KPMG’s Alternative Investment Tax practice. He has more than 20 years of experience in tax structuring and advisory of alternative investment clients.
Professional and industry experience
Tony is responsible for tax structuring and tax advisory services for a broad range of asset management clients including hedge funds, fund of funds, private equity and venture capital funds. Tony has worked extensively with the formation and operation of funds trading a multitude of asset classes and various strategies. He has expertise in structuring hybrid funds and non-U.S. funds investing into the U.S. markets. His proficiency extends to the operation of management companies and the design of myriad compensation arrangements.
Tony also has expertise in the taxation of financial products and complex capital markets transactions. Prior to joining KPMG, he was the leader of the financial services practice at a national public accounting firm. He also served as the global head of tax structuring at Deutsche Bank.
Publications and speaking engagements
Author of numerous tax articles and frequent speaker at national tax conferences
Markus has led client services for a variety of multinational digital asset companies such as cryptocurrency exchanges, trading desks, digital asset custodians, wallet companies and payment processors for over 8 years. He leads audit and advisory engagements for a number of digital asset clients of the firm. As Digital Assets Practice Leader Markus has authored and developed our firm’s audit methodology and helped build our Blockchain technology center of excellence. Additionally, he leads audits of both public and private financial services organizations ranging from large multinational financial institutions to broker dealers and fintechs. He also leads internal audit and other risk management engagements as well as consulting projects on loan reviews, operational process reviews, post-merger integration, due diligence and asset securitization. Other areas of expertise include capital raises and IPOs. He also works and assists other offices with IFRS audits, reviews and conversions.
Jennifer is a partner in Reed Smith's New York office. She works with companies and individuals to assist in reducing state tax liabilities and to eliminate risk of audit exposure. Jennifer's practice focuses on New York State and City, New Jersey, and Connecticut issues. She excels at providing effective and practical counsel that meets the unique goals of each client. Through years of work in private practice and time spent with the New York City Department of Finance, Jennifer has learned the most effective strategies to both settle and litigate cases, and most importantly, when to pursue each avenue of resolution.
In addition to her regional expertise, Jennifer helps many Fortune 500 companies manage their income, transaction and withholding tax liabilities on a national scale. She is particularly adept at thinking beyond a single tax issue and leveraging her understanding of business operations and realities to ensure clients are provided legal advice that meets the business needs of the company as a whole.
Jennifer also specializes in assisting high-net worth individuals reduce state personal income tax liabilities. She has successfully appealed many tax assessments asserted by state departments of revenue based on domicile, statutory residency, and income allocation allegations.