Miri Abrams Forster Principal and Tax Controversy Co-Leader
Miri Forster is a Principal 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.
David Benz is a former Tax Partner in Crowe’s New York office, with responsibilities for leading Crowe’s tax services related to the investment funds industry. David specializes in partnership taxation, with a heavy concentration on the alternative investment sector and is nationally recognized as a thought leader in the investment management space. He has over two decades experience in taxation of partnerships, limited liability companies, Subchapter S corporations and related offerings. David also has extensive experience relating to mergers and acquisitions. Prior to joining Crowe, David was a principal with Deloitte’s national investment management practice with responsibilities in major financial markets including New York, Los Angeles, San Francisco and other cities. David also has served in lead technical roles within the national offices of other accounting firms, as well as a partner and chair of the tax department for a law firm concentrating in the representation of private equity funds and as a senior associate attorney with a Los Angeles based law firm. David began his career as a tax consultant with Arthur Andersen, participating as a member of its national pass-through entities and real estate teams. David is a frequent lecturer and author on topics affecting the investment management community and has served as an adjunct professor for law schools and graduate schools, teaching federal partnership taxation.
Steven D. Bortnick is a partner in the Tax Practice Group of Pepper Hamilton LLP, resident in the Princeton and New York offices. Mr. Bortnick focuses his practice on domestic and international tax and private equity matters.
Mr. Bortnick handles a broad range of transactions, including asset, stock, cross-border and domestic acquisitions, recapitalizations and reorganizations. He is experienced in, and a significant portion of his practice is devoted to, the structuring of domestic and international transactions. He advises business organizations on a variety of tax issues, and he is involved in the formation of private equity and hedge funds.
An active speaker and author, Mr. Bortnick has written materials and spoken for several major private equity tax conferences. Topics of his presentations include private equity, venture capital, cross-border investing, venture capital operating company issues, and merger and acquisition tax issues.
Before joining Pepper in 2007, he practiced in the New York office of Dechert LLP.
Maury Cartine is co-partner-in-charge of Marcum’s National Alternative Investment Group Tax Department, as well as partner-in-charge of the New York City Tax Department and a member of the International Tax Services
He advises hedge funds, private equity funds, funds of funds, real estate funds and investment advisors on complex tax and regulatory matters. Mr. Cartine is frequently called upon to provide structuring advice to new funds during the start-up phase and recurring tax and regulatory advice throughout the life of a fund.
Mr. Cartine joined the Firm in 2007, bringing a wealth of experience and expertise. He started his career at the Internal Revenue Service serving as an Internal Revenue Agent, reviewer and classroom instructor and before commencing his own commercial law practice. Thereafter, he joined an accounting firm as the head of its newly created tax department and for the next 25 years served as Principal-In-Charge of the worldwide tax practice and as the firm’s Vice President. During that period, he helped build a highly successful hedge fund and private equity fund practice, including a full-service fund administration business that was subsequently acquired by a public company.
Throughout his career, Mr. Cartine has been very involved with a number of charitable activities, serving on Boards for the United Jewish Appeal and Hedge Funds Care. Most notably, he served as the spokesperson for the municipalization of his town’s public library and contributed to the development of his town’s first two children’s playgrounds. He currently is active as an adviser to Seton Hall University serving on several boards for both the undergraduate school and the law school. In 2014, Mr. Cartine was selected to serve on the Search Committee for the new Dean of Seton Hall University School of Law.
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.
Jim represents private investment funds (including hedge funds, funds of funds, and private equity funds) and mutual funds on a variety of tax issues, including initial structuring, investments by tax-exempt entities, investments in underlying funds, transactional matters, financial instruments, seed capital arrangements, and deferred compensation structures (including Section 409A of the Internal Revenue Code).
Jim also works closely with fund managers on management company tax planning, including incentive compensation arrangements for key employees, outside investments in management companies, and sales to third parties.
In addition to his investment funds practice, Jim represents international and domestic shipping companies on all aspects of their operations. Jim advises shipping companies on Section 883 of the Internal Revenue Code, joint ventures, cross-border transactions, the controlled foreign corporation and passive foreign investment company rules, internal restructurings, and the U.S. tonnage tax regime. Jim has also represented numerous shipping companies (including MLPs) in their public offerings of equity and debt securities, as well as the underwriters of such offerings.
He received a B.A. (with high honors) from Rutgers University, a J.D. from New York University School of Law, and an LL.M. (in Taxation) from New York University School of Law.
Jill E. Darrow is head of Katten's New York Transactional Tax Planning practice. She concentrates her practice in tax planning and tax law with a focus on partnership transactions, financial services, hedge funds, commodities funds and real estate. Jill advises clients on all aspects of tax with a concentration in the areas of financial services and real estate. Her practice covers the tax aspects of transactions involving partnerships, limited liability companies, carried interests, subchapter S corporations, regulated investment companies (mutual funds), recording and publishing ventures, real estate investment trusts (REITs), publicly traded partnerships, real estate limited partnerships, partnership tender offers, partnership roll-ups, securities and commodities funds (domestic and offshore), hedge funds and passive foreign investment companies.
She is a frequent lecturer and author on topics including taxation of real estate transactions, hedge funds and securities, and regularly speaks before industry groups, including the Foundation Research Associates and the Practising Law Institute.
National Managing Partner, Investment Management Tax; National Hedge Fund Leader
Edward Dougherty National Managing Partner, Investment Management Tax; National Hedge Fund Leader
Ted Dougherty is a Tax Partner in the Financial Services Practice in New York. Ted is Deloitte’s National Managing Partner for Investment Management Tax, which includes hedge, private equity and mutual funds. He also serves as the cross-functional National Leader for Hedge Funds. In these roles, Ted has led the team in assessing the impact of the new Tax Reform Act of 2017 as well as the new IRS audit rules for partnerships, and is assisting clients in the implementation of this new guidance. Ted also leads the national tax compliance program standardization program for Deloitte’s hedge fund and private equity tax practice. Ted recently ended his term on the Board of Directors for the Managed Funds Association. He has twenty-seven years experience in the public accounting profession, serving alternative asset management clients as well as a broad array of financial services clients, including broker/dealers, banks, global trading firms, mutual funds and commodity pools. Prior to entering the profession, Ted spent five years on Wall Street with two retail brokerage firms, working in the internal audit and operations functions.
Ted has a broad technical base outside the capital markets as well. With experience in individual taxation, international taxation and state and local taxation, he is able to provide his clients with a wide array of services. Ted is a frequent speaker on technical issues at industry events and has authored a number of articles on tax issues impacting the asset management industry for both external and internal publications. Most recently, he spoke about tax reform issues impacting hedge funds and private equity funds at the Foundation for Accounting Education/New York State Society of CPA’s annual conference Investment Management.
Ted earned a Master of Business Administration in Accounting from New York University and Bachelors’ degrees in Economics and Biology from Rutgers University. Ted is a member of the American Institute of Certified Public Accountants and the New York Society of CPA’s. Ted is Deloitte’s representative as a Strategic Partner with the Managed Funds Association [“MFA”], and is a regular member of the Tax Committee. He is also active with Hedge Funds Care, co-chairing the New York area grants committee, and, and working to increase the resources available to support their programs through the annual comedy night and golf and tennis outing.
Mark Fichtenbaum is a registered representative with Twenty-First Securities. He has written numerous articles and is a frequent speaker at conferences regarding the tax treatment afforded financial products.
Mark has been with 21st for 20 years with a short stint in between as a tax manager in the Global Wealth division at Citigroup. His duties included assisting in the structuring of products to enhance after-tax returns, reviewing new products being distributed to clients as well as reviewing tax issues with clients and developers of new financial products.
Mark began his career and became a partner at Coopers & Lybrand primarily servicing the broker-dealer community. He received his LLM in Taxation from New York University, his JD from New York Law School, and his BS from Brooklyn College and is a Certified Public Accountant. Mark was president of the Wall Street Tax Association in 2007-2008 and is currently an adjunct professor at the Lubin School of Business at Pace University
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.
Lisa K. Head, CPA, has more than 16 years of experience in financial reporting, auditing and tax preparation and analysis, including in-depth experience in public accounting. Her focus is primarily on the unique and challenging taxation requirements of entities in the alternative investment industry, including domestic and offshore hedge funds, master feeder structures and funds of funds. She has significant experience in the tax implications associated with long and short equities, fixed-income securities, MLPs, commodities, swaps and other derivatives. Lisa brings diverse experience in tax compliance and consulting, as well as experience in wealth advisory and family office operations to each of her clients.
Lisa is an active member of the Texas Society of Certified Public Accountants, the Texas Hedge Fund Association and Texas Wall Street Women. She graduated with a Master of Science in Taxation and a Bachelor of Arts in Political Science from The University of Texas at Arlington.
Isaac is a senior manager in KPMG’s New York State and Local Tax practice specializing in Alternative Investments. Isaac has more than nine years of experience in the State and Local tax area. Isaac oversees tax compliance engagements for a diverse client base within the asset and wealth management industry. Isaac specializes in rendering state and local tax advice with respect to the set-up of new funds, structuring and exiting of investments, state nexus analysis and compliance, and consulting on taxation considerations for various investors. Prior to joining KPMG, Isaac worked as a tax manager at PwC's Asset & Wealth Management practice. Isaac obtained an MBA from the Zicklin School of Business at Baruch College with a specialty in Finance and Investments and an accounting degree from CUNY Brooklyn College. Isaac is a licensed CPA in New York State.
David has over 20 years' experience in taxation and started at SS&C in 2020. Previously, David was a tax principal and member of the Financial Services Group at EisnerAmper LLP. He has more than 20 years of experience focusing on financial services and investment management entities, and frequently advises on all aspects of tax planning and compliance for financial services firms and their related entities. David has a J.D. from New York Law School and a B.S. in accounting from SUNY at Albany.
Mark H. Leeds is a Tax Transactions & Consulting partner in Mayer Brown's New York office. His practice is focused on the tax consequences of a variety of capital markets products and strategies, including over-the-counter derivative transactions, swaps, tax-exempt derivatives and strategies for efficient utilization of tax attributes—such as net operating losses.
Mark advises on the tax aspects of capital markets, structured finance, derivatives, financial products and insurance transactions and has extensive experience working with both buyers and sellers to develop and structure complex derivatives. A significant portion of his work involves the taxation of financial products and trading strategies engaged in by banks and other financial market participants. He also advises on hedge fund and other investment vehicle formation matters.
Mark is a former managing director and senior tax counselor with Deutsche Bank in New York. He also served as the general counsel of a credit derivative company and was a partner at Deloitte & Touche, where he led the capital markets tax practice.
A frequent writer and speaker on tax topics affecting the capital markets, Mark is also the editor-in-chief of the monthly publication Derivative: Financial Products Report.
Seda is a Tax Partner in EY’s Wealth and Asset Management practice. She has over 18 years of experience in the financial services industry in the areas of audit and taxation. Seda has extensive experience in the taxation of financial products, including equity, debt and derivatives. She consults on tax planning for managers ranging from start up to multinational asset managers, including formation, seed arrangements, and cross border transaction. She also has extensive experience in partnership allocations and reporting requirements as they relate specifically to hedge and private equity funds.
Seda serves as a member of the EY Financial Services Tax Technical Committee and has submitted formal comments to the U.S. Treasury Department on matters impacting the fund industry. She actively authors thought leadership distributed to clients and published in various industry journals and is a frequent speaker at industry events.
Seda co-leads EY’s Seed Capital Services Group providing clients extensive hands on knowledge in tax and structuring considerations as they relate specifically to seed, acceleration and strategic minority interests deals. She also serves as a member of EY’s Emerging Manager Platform focusing on providing thought leadership and integrated solutions for hedge fund start-ups.
Seda is a CPA and is a member of AICPA and NYSSCPA.
Tax Partner – Alternative Investments Tax Practice
Mindi Lowy Tax Partner – Alternative Investments Tax Practice
Mindi Lowy is a Tax Partner in PwC’s Alternative Investment practice, with over 15 years of experience serving private equity investment partnerships, hedge funds, fund of funds, publicly traded partnerships, and open and closed end mutual funds.
Mindi has a proven track record of providing both tax consulting and tax compliance services to her client base which includes some of PwC’s largest multinational financial institutions, large alternative investment management firms, and start-up asset managers. Her experience includes advising on fund structures, consulting on financial instruments, and advising on the tax implications to blockchain products.
Mindi has been a driving force in thought leadership relating to alternative investment funds, regulated investment companies, security taxation and virtual currency. She served as the chair of the NYSSCPA (New York State Society CPA) Taxation of Financial Instruments and Transactions Committee. Additionally, Mindi is a frequent speaker at numerous conferences including those sponsored by the American Bar Association (ABA), New York State Society of CPAs (NYSSCPA) and the Committee of Banking Institutions on Taxation (CBIT). Mindi’s work has been published by Tax Notes and CCH.
Mindi is a Certified Public Accountant in the state of New York and a member of the American Institute of Certified Public Accountants (AICPA) and New York State Society CPA (NYSSCPA). She is a graduate from Touro College with a Bachelor of Science degree in accounting where she graduated summa cum laude.
Michael J. Miller has provided U.S. tax advice to domestic and international clients for more than 25 years. Working with foreign clients, he has structured inbound U.S. investments and operations to avoid the creation of a U.S. permanent establishment and developed structures designed to take advantage of U.S. income tax treaties, the withholding tax exemption for portfolio interest, and other special rules for minimizing U.S. tax. This includes consideration of various anti-abuse rules, such as earnings-stripping limitations and restrictions on the ability to engage in treaty shopping or earn income through hybrid entities. He has worked with U.S. multinationals to structure their foreign investments and operations so as to minimize the impact of certain restrictions on outbound transfers and anti-deferral rules applicable to shareholders of controlled foreign corporations and passive foreign investment companies, as well as maximize the utilization of foreign tax credits.
Michael is currently President of the International Tax Institute. He also is co-Chair of the New York University Summer Institute in Taxation: Introduction to International Taxation and Advanced International Taxation.
Michael is a former Chair of the U.S. Activities of Foreign Taxpayers Committee of the American Bar Association Tax Section and the Taxation of Business Entities Committee of the New York City Bar. Michael is designated as a leading tax professional in numerous publications, including Chambers USA, Super Lawyers, and Legal Media Group's Expert Guides: Tax Advisors.
Michael has previously served as an expert on U.S. taxation for Her Majesty’s Revenue & Customs, i.e., the U.K. tax authority.
Michael speaks and writes frequently on international tax issues. Recent presentations and articles include:
S Corporations and the International Tax Provisions of the TCJA, at the American Bar Association Tax Section Midyear Tax Meeting, Boca Raton, January 31, 2020 (with Joseph E. Tierney, III and Laura Howell-Smith).
Tax Traps and Opportunities, at the International Fiscal Association USA Branch, New York Region Fall Conference, December 13, 2019 (with Joseph Esperance, Martin T. Hamilton, and Matthew O’Halleran).
Avoiding the "Commercial Activity" Traps for Foreign Sovereigns Investing in U.S. Real Estate, Canadian Tax Journal, Vol. 67:2, June 2019.
Michael has co-authored two BNA Portfolios: Income Tax Treaties - The Limitation on Benefits Article and U.S. Taxation of International Shipping and Air Transport Activities. In addition, Michael is an editor of the International column for the Journal of Taxation, and a member of the Advisory Boards of the International Tax Journal and the BNA Tax Management International Journal.
He received a B.A. cum laude from Columbia College and his J.D. from New York University. He clerked on the U.S. Tax Court for the Honorable James S. Halpern from 1991-1993.
Ron Nardini is a partner in the tax practice group at Akin Gump Strauss Hauer & Feld LLP. Mr. Nardini advises clients in a wide range of sectors and industries on domestic and international tax matters. He focuses primarily on the formation and operation of private equity, venture capital and hedge funds and their investments, with a particular focus on health care investment funds, entertainment and cross-border intangible property transactions. Mr. Nardini also advises clients with respect to the tax matters attributable to taxable or tax-free mergers and acquisitions, sales, and/or investments in private or public ventures. In addition, he works closely with creditors of financially troubled companies on a variety of tax issues attributable to their investment, including debt restructurings, repatriation and preservation, and/or utilization of net operating losses.
Amanda H. Nussbaum is a partner in the Tax Department at Proskauer and also is a member of the Private Funds Group. Her practice concentrates on planning for and the structuring of domestic and international private investment funds, including venture capital, buyout, real estate and hedge funds, as well as advising those funds on investment activities and operational issues. She also represents many types of investors, including tax-exempt and non-U.S. investors, with their investments in private investment funds.
Nick is a tax director with PwC’s State and Local Tax practice focused on the Asset and Wealth Management industry. He has a broad range of experience with state and local tax compliance and consulting for private equity funds, hedge funds, fund of funds and their management companies. Nick has more than 10 years of experience and also leads the tax technology and innovation strategy for PwC’s National SALT AWM practice. He earned a Bachelor of Science in Accounting and a Master of Science in Taxation from Fordham University's Gabelli School of Business and is a CPA licensed in New York.
Russell Pinilis is a partner in Willkie’s Tax Department. Russell represents private equity funds and their portfolio companies throughout the life cycle of their funds. He advises on the structuring and formation of private equity funds, negotiation of tax related matters with limited partners, as well on the structuring and negotiation of portfolio acquisitions.
Russell has been representing a broad range of private equity funds and their sponsors for more than 20 years. His experience includes representing publicly traded asset management companies in structuring their business, establishing numerous private equity funds, family office funds and hedge funds. He has represented Fortune 1000 companies, bulge bracket private equity funds, middle market funds, and venture capital funds and hedge funds. He also represents investors in minority positions in acquisitions of investment managers.
The Legal 500 has recognized Russell for his unusually broad experience. He is a frequent author and speaker on tax issues related to private equity structures and transactions.
As Senior Director of International Tax, Sajjad primarily focuses on inbound and outbound taxation of asset management and financial services clients. Sajjad has over 15+ years of experience working with a Big 4 firm, during which he served hedge funds, private equity groups, pension funds, sovereign wealth, mutual funds, insurance companies, and international banks. His industry focus includes both asset management and financial services.
Sajjad has worked on a variety of large tax consulting projects including issues such as onshore/offshore, master/feeder structuring, U.S. trade or business analysis, tax considerations at the level of portfolio company/investments, treaty applications, Foreign Investment in Real Property Tax Act (FIRPTA), mergers and acquisitions (M&A) transactions, earnings and profits studies, computation of foreign tax credits, global intangible low-tax income (GILTI), and Subpart F. In addition, Sajjad has extensive experience with U.S. compliance of international operations with respect to controlled foreign corporations (CFCs), passive foreign investment companies (PFICs), and foreign disregarded entities, as well as with analysis of income taxes with respect to uncertain tax positions (ASC 740) under U.S. GAAP, in addition to review of relevant financial statement disclosures.
Previously, Sajjad worked for over four and half years with NASDAQ-AMEX Stock Market Group as Lead Financial Analyst focused on financial analysis and due diligence of companies who applied for initial public offerings (IPOs) and secondary listings on the stock exchange.
Laura Ross is a Tax Partner in the Financial Services Group. With 15 years of experience, she has extensive expertise in accounting and tax issues related to hedge funds, market makers, and pass-through entities and their owners. Laura signs tax returns for some of the most complicated security partnerships on behalf of the firm.
Laura frequently speaks at seminars and webinars on hedge fund taxation issues.
Ryan is a tax partner in PwC's Asset & Wealth Management (AWM) practice in New York, where he provides tax compliance and consulting services to hedge funds, private equity funds, and their investment advisors. Ryan has experience with start-ups as well as large established funds and advises clients across a broad range of trading strategies, including long/ short, global macro, and private equity, while specializing in credit and direct lending. He currently serves as AWM’s national tax leader for alternative credit funds.
Ryan regularly advises clients with respect to federal, international, and state and local tax issues as they relate to the structuring of the fund, its advisors, and special purpose vehicles utilized for certain transactions. He consults with clients on specific investments as well as implementing strategies and structures to manage risk while providing efficient post-tax returns.
Ryan has a Bachelor’s Degree in Accounting from Western Michigan University and a MBA in Finance from Fordham. He is a CPA licensed in New York State and an adjunct professor of accounting at New York University Stern School of Business.
Jean-Paul successfully manages tax strategies for hedge funds, private equity funds, venture capital firms, mutual funds, passive foreign investment companies (PFIC), management companies, general partners, broker dealers, and securities firms. He works with his clients to assist in the structuring of funds, identify and implement tax saving opportunities, and works closely with the top management of organizations on their individual tax planning. Jean-Paul also provides tax accounting services, including financial statement disclosures and representation of clients before tax authorities for tax controversy issues.
Leighanne Scott is a Member and leader of the firm’s State & Local tax practice group. Within her practice, Ms. Scott represents individuals and multistate businesses on all aspects of state tax planning and controversies related to business operations, transactions, and personal income tax. She regularly provides counsel on technical issues involving federal conformity, nexus, apportionment, unity, partnership withholding, mergers and acquisitions, sales and use, business activity and real estate transfer taxes.
An integral part of Ms. Scott’s practice is her specialty in representing clients in state tax controversy at all levels of dispute including notice response, audits, administrative appeals and litigation. She frequently provides counsel to clients on voluntary disclosures, amnesty, and compliance initiatives as part of the controversy practice.
Lee Sheppard, contributing editor of Tax Analysts' Tax Notes, is one of the nation's most widely read and respected tax commentators. Named one of the Global Tax 50 most influential players in international taxation in 2012 by International Tax Review, Sheppard specializes in financial issues and the taxation of multinational corporations. Her articles have included commentary on treaty issues, transfer pricing, European tax developments, and cutting-edge financial issues such as derivatives, hybrid securities, and hedge funds. Sheppard holds a law degree from the Northwestern University School of Law.
Michael Spiro chairs the firm's Tax group where his practice focuses on providing federal and state tax advice in connection with domestic and international transactions, including hedge and private equity fund formations, mergers and acquisitions, and debt and equity financings and restructurings.
Mr. Spiro holds a J.D. from the University of Pennsylvania Law School, where he was a Senior Editor of the Journal of International Economic Law; an LL.M. in Taxation from Temple University Beasley School of Law, where he was the recipient of the Faculty Award in Taxation; and a B.A., magna cum laude from Brandeis University.
Mr. Spiro is admitted to practice in the States of Connecticut and New Jersey and in the Commonwealth of Pennsylvania. He is a member of the Executive Committee of the Tax Section of the Connecticut Bar Association. Mr. Spiro also serves as an Adjunct Professor of Taxation at the Fairfield University Dolan School of Business.
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.
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
David Untracht is a Co-Founder of Untracht Early and a Senior Principal of the firm. He started the firm in 1993 with co-founder Tracey Early, and has seen the firm enjoy steady growth from a firm of four to a firm of over 150 total personnel with offices in New Jersey, New York, and Florida.
David provides strategic and transactional tax and business advisory services and tax controversy representation to a diverse group of clients, including hedge funds, alternative investment managers, closely held and entrepreneurial businesses, and high net worth families.
David is broadly experienced in all areas of tax, but particularly in the Alternative Investments space. Equally adept at working with prominent management companies and start-ups, he leverages his active involvement and day-to-day dealings in the alternative investment space to offer an informed perspective on the challenges and opportunities clients may face. He provides sophisticated and proactive tax planning and advisory services to clients ranging from management companies to funds and their principals. As a lead in the firm’s Consulting & Advisory practice, David works closely with clients on matters of business planning and strategy, transaction structuring, and due diligence.
David is an active member of the New York State Society of CPAs (NYSSCPA), currently serving on the NYSSCPA’s Financial Instruments and Transactions Committee. He is also a member of numerous other professional associations including the Wall Street Tax Association, and the Tax Committee of the Managed Funds Association. David is also a member of the New Jersey Society of Certified Public Accountants.
David received a B.A. in Political Science and Economics, with a concentration in Accounting, from Rutgers University. He also holds both an MBA and an M.S. in Taxation from Seton Hall University. He is a licensed CPA in both New York and New Jersey.