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.
Jamila is a Partner in the EY Financial Services Consulting practice in New York, NY. She provides coverage on key wealth and asset management accounts with increased regulatory, risk, and compliance service capabilities, especially involving the Investment Company Act, FINRA regulations, CARES Act, Dodd-Frank regulatory reform, and the recent SEC Best Interest and Modernization rules. Jamila rejoined EY from the U.S. Securities and Exchange Commission (SEC), where she served as the Assistant Regional Director for the Office of Compliance Inspections and Examinations. In this role, Jamila was as an expert advisor for the SEC Examinations program, specializing in compliance program effectiveness, risk analytics, enterprise risk management, and cybersecurity for the asset management industry. She led and participated in hundreds of Examinations and several Enforcement investigations of investment advisers, investment companies, broker-dealers, transfer agents, hedge funds, private equity funds, and other industry participants.
Prior to the SEC, Jamila was a Manager in the EY Fraud Investigations and Dispute Services practice where she led restatements, investigations, and litigation support matters for healthcare, manufacturing, government, and technology clients. Jamila is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified in Financial Forensics (CFF). She has a BA in Accounting from Florida A&M University, a MS in Accountancy from the University of Virginia, and a MBA in Asset Management from Yale University. Jamila is on the Board of Directors of Sanctuary for Families, New York’s leading service provider for domestic violence survivor – and an active member of the American Institute for Certified Public Accountants (AICPA), the National Association of Black Accountants (NABA), and the Association for Certified Fraud Examiners (ACFE).
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).
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.
Joshua Cherry-Seto is the Chief Financial Officer at Blue Wolf Capital Partners LLC, a family of private equity funds which focus on transformational investments in middle market companies. Mr. Cherry-Seto is responsible for oversight of finance operations, coordination of LP advisory board, co-investment raises, regulatory compliance, and investment tax structuring.
Before joining Blue Wolf in 2013, Mr. Cherry-Seto worked for five years as a portfolio and finance manager at Grove International Partners. From 2001–2008, Mr. Cherry-Seto held a variety of finance positions within Citigroup. Prior to Citigroup, Mr. Cherry-Seto held several roles within the organized labor movement representing union workers.
Mr. Cherry-Seto holds a B.S. from the Cornell University School of Industrial and Labor Relations and MBA from New York University.
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.
Gautham Deshpande is an Audit Partner in the Financial Services Group, with more than 15 years of accounting, audit and consulting experience in the securities and investment management industries. He leads the audits of private equity funds, venture capital funds, hedge funds, real estate partnerships, alternate investment vehicles, and investment advisors. Gautham’s expertise includes fair value measurements, complex financial instruments, and consolidation matters. Gautham speaks at industry conferences and is a frequent contributor to the firm’s thought leadership in the securities and investment management space.
National Managing Partner, Investment Management Tax; National Hedge Fund Leader Deloitte
Edward Dougherty National Managing Partner, Investment Management Tax; National Hedge Fund Leader Deloitte
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.
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.
Ahuva Indig is a partner in RSM’s financial services practice. Her experience encompasses the entire alternative investment industry including private equity groups, hedge funds, fund of funds, investment advisors and their related entities.
Ahuva handles all matters for large and small clients with the same personalized care and attention to detail. She advises clients on all aspects of tax planning and compliance for alternative investments, their related entities, as well as individual tax planning. Ahuva also works with clients on the tax implications of various types of securities transactions and foreign tax issues.
Ahuva is a frequent lecturer at in-house seminars on investment partnership structures, wash sales, constructive sales, straddles, merger arbitrage, contribution and distribution of securities and other current financial services topics.
Audit Partner and National Emerging Manager Practice Leader
Chris Mears Audit Partner and National Emerging Manager Practice Leader
Chris is KPMG’s Asset Management Practice Leader for our Short Hills Office. As the asset management practice leader, Chris is responsible for setting the strategy for the practice and overseeing execution. He focuses the Firm’s advisory, tax and audit resources in the hedge fund market, including all activities for business and practice development, professional development, technical support, and market activity. Chris is also an audit partner in the New York metropolitan area serving several of the Firm’s alternative investments clients.
Chris has over 25 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. Chris has assisted alternative investment clients with matters involving operational efficiency, regulatory compliance, management reporting, performance reporting, financial management and budgeting, accounting, auditing and internal control. Chris has previously testified as an expert on accounting standards and practices in the alternative investment industry.
Prior to KPMG in July 2014, Chris served as the Principal-in-Charge of Rothstein Kass’ New York Metro Financial Services Group which includes oversight of approximately 400 audit and tax professionals. He has been an audit principal since 2000, served on Rothstein Kass’ Executive Committee and served as the firm’s Chief Operating Officer.
He is a member of the AICPA, NJSCPA and Managed Funds Association, and he is a licensed Certified Public Accountant in 3 states.
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.
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.
James is responsible for the firm’s finance, accounting, tax, human resources, information systems, and operational functions. Based on his prior experience as a public company chief financial officer and controller, he also serves as a resource for ABS Capital’s portfolio company CFOs with respect to finance, accounting, and tax matters.
James is actively involved in accounting, regulatory, and tax issues affecting the private equity industry and its portfolio companies. A former member of the National Venture Capital Association CFO Task Force, James is on the board of the Washington Chapter of the Private Equity CFO Association and is a frequent panelist at private equity industry conferences.
Before joining ABS Capital in 2003, James was executive vice president and chief financial officer at SITEL Corporation, where he was responsible for the finance, treasury, risk management, accounting, and tax functions. In addition to his CFO duties, James served on the executive committee of SITEL which was responsible for managing business units operating in 20 countries. Prior to SITEL, he was the controller of Alex. Brown & Sons Incorporated. James joined Alex. Brown in 1986 from KPMG, where he was a senior tax manager specializing in partnerships, executive compensation, and multi-state tax planning.
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