Nina E. Olson – IRS National Taxpayer Advocate — Keynote Speaker
Nina E. Olson, the National Taxpayer Advocate (NTA), is the voice of the taxpayer within the IRS and before Congress. She leads the Taxpayer Advocate Service (TAS), an independent organization inside the IRS that helps taxpayers resolve problems and works for systemic change to mitigate problems experienced by groups of taxpayers. Tax Analysts recently honored Nina Olson as one of ten Outstanding Women in Tax for 2016. This recognition reflects Nina Olson’s influence on the work of legislators, tax administrators and tax professionals across the globe.
Ms. Olson was appointed to the position of National Taxpayer Advocate in January 2001. Under her leadership, the NTA’s Annual Report to Congress has become an important vehicle for change. It is one of two reports the NTA is required by statute to deliver each year, and outlines the most serious problems facing taxpayers. The IRS has implemented hundreds of recommendations she has made for administrative change. Members of Congress have introduced bills to implement dozens of her recommendations for legislative change, and 15 of them have been enacted into law. In June 2014, the IRS adopted the Taxpayer Bill of Rights for which Ms. Olson had long advocated, grouping dozens of existing rights in the Internal Revenue Code into ten broad categories of rights, thereby making them clear, understandable, and accessible for taxpayers and IRS employees alike.
Jon Block — Partner, Pierce Atwood
Jon Block represents and advises clients with Maine, New Hampshire, and Massachusetts tax problems. Jon litigates tax cases at the administrative level and through all levels of the court system, advises clients on transactional and multistate tax issues, obtains advance rulings for clients, and does a substantial amount of legislative and government relations work in the tax area.
Jon’s substantive expertise in state and local tax encompasses corporate and individual income tax, business profits tax, sales and use tax, property tax, excise tax, transfer tax, and other state and local taxes. Jon also advises expanding and relocating companies on taking maximum advantage of available tax and economic development incentives. Jon’s client base includes large, medium and small businesses as well as individuals.
Richard Carriuolo – CFP, VP and Director of Wealth Management, R. M. Davis
As an attorney and Certified Financial Planner®, Rich heads the R. M. Davis Wealth Management Services team and assists portfolio managers with client questions on topics such as Medicare, Social Security planning, college savings plans, reverse mortgages, and long term care insurance. He also manages client portfolios.
Rich is a member of the R. M. Davis Executive Committee, the Trust Oversight Committee, and the Compliance Committee. Rich prepares quarterly newsletters for clients on various financial planning topics of interest, is a regular participant and leader in semi-annual third party gatherings, and is a frequent lecturer to professional groups on wealth management topics.
Josh Chase — CFP & Financial Advisor at Lebel Harriman
Josh has over 13 years’ experience in the financial services industry and is a Certified Financial Planner™. He works with plan sponsors and their employees to strengthen the financial wellness of the workplace by placing an emphasis on retirement plan benefits, financial education and individual financial planning. Josh has held seminars and spoken to large groups of employers on creating financial wellness in the workplace and has met with countless individuals regarding individual retirement planning. His ability to help people understand the basic concepts of financial planning and retirement savings has helped to not only decrease financial stress in the workplace, but increase individual savings.
Josh grew up in Maine and graduated from the University of Maine at Orono with a degree in Mass Communication. He holds Series 6, Series 7 and Series 66 Securities licenses, Life & Health Insurance licenses and is a Registered Representative of Valmark Securities. Josh is active in his community and serves on the boards of The Maine Society of Financial Service Professionals, the Maine Chapter of the National Association of Insurance and Financial Advisors, Junior Achievement of Maine and the Maine Wood Products Association.
Lee Chick – CPA
Lee Chick has 38 years of tax experience in public accounting with BerryDunn and currently conducts a sole proprietorship tax practice in Bangor. His experience includes advising both business and non-profit clients on issues of tax compliance and planning, including employee benefit issues and timber taxation. He is a member of the AICPA and Maine Society of CPAs, and serves on the Board of Trustees of the Bangor Public Library.
Leonard M. Cole has been specializing in nonprofits and tax law for 15 years, and has emerged as one of the foremost nonprofits lawyers in Maine. Before opening Cole Nonprofits Law in 2012, Len was the principal nonprofits-law attorney at Preti Flaherty LLP in Portland for four years, where he represented tax-exempt organizations, their directors, and philanthropists in a diverse range of matters with emphasis on tax and corporate planning. Len also advised nonprofits extensively at firms in New York and Boston before coming to Maine.
Len provides effective, creative and practical solutions by drawing on significant experience with complex transactions. As a tax attorney with Goodwin Procter LLP in Boston, he focused on private equity funds, mergers and acquisitions, and complex commercial real estate transactions, and at Orrick, Herrington & Sutcliffe LLP in New York, he focused on taxation of securitization transactions.
Sarah Desormiers – JD, CPA, President & Founder, Integrated Tax Consultants
Sarah is an accountant and attorney licensed in Maine who focuses on tax, legal, and business services and solutions. She is now in her tenth year as a tax professional. She received her undergraduate degree at Mount Holyoke College, went on to receive her law degree from the University of Iowa Law School and is currently a candidate for her Masters of Laws in Taxation at Boston University School of Law.
Sarah has extensive experience preparing tax returns, including but not limited to: partnerships and LLCs, S- and C-corporations, and trusts. She also assists clients with choice of entity decisions, IRS and state audit representation, and state tax consulting. Sarah’s passion is in utilizing her extensive experience and knowledge of the tax code, regulations, legal and business practices, and case law to plan, strategize, and advocate to ensure optimal outcomes for each client. From the micro to the macro, Sarah is detail oriented and meticulous yet maintains the ability to keep her focus on the larger picture.
Jere Doyle — BNY Wealth Managment
Jere Doyle is an estate planning strategist for BNY Mellon Wealth Management and a senior vice president of BNY Mellon. He has been with the firm since 1981 and provides wealthy individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. Jere has spoken at numerous professional education programs throughout the country on various topics, been quoted in numerous business publications and has appeared on CNBC, MSNBC and CNN.
Jere is admitted to practice law in the Commonwealth of Massachusetts and before the United States District Court, United States Court of Appeals (First Circuit) and the United States Tax Court. He formerly served as a member of the Massachusetts Joint Bar Committee on Judicial Appointments. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns, a contributing author of Understanding and Using Trusts, and a contributing author of Drafting Irrevocable Trusts in Massachusetts; all published by Massachusetts Continuing Legal Education. Jere is also a reviewing editor of the 1041 Deskbook published by Practitioner’s Publishing Company. Jere is a lecturer in law in the Graduate Tax Program at Boston University School of Law.
Edward Feibel – Counsel, Eaton Peabody
Ed’s practice covers all aspects of employee benefits. He works primarily with employers in the establishment, operation and maintenance of §401(a) tax-qualified retirement plans, §403(b) and §457(b) plans for tax-exempt and governmental entities, Taft-Hartley plans, §125 cafeteria plans, group health insurance and other welfare and fringe benefit programs and executive compensation arrangements. A significant portion of Ed’s time is devoted to resolving compliance issues under the Internal Revenue Code and ERISA. Ed’s clients include large and small businesses, nonprofit organizations and governmental entities. He has an active practice preparing qualified domestic relations orders (QDROs) for individuals going through divorce. Ed represents employers and executives in the negotiation and documentation of executive compensation arrangements, with an eye to compliance with the requirements of §409A. Ed also advises employers and plan trustees in the establishment of employee stock ownership plans (ESOPs).
Ed regularly works with many of the banks, investment managers, stockbrokers, actuaries, third-party administrators, insurance companies and insurance brokerages active in northern New England. Although most of his clients have been located in Maine and New Hampshire, Ed works with several clients headquartered in Canada and has worked with clients located in Massachusetts, New York, Texas and California.
Andrew Grover – CPA, CFE, CISA, CITP, Bangor Savings Bank
An experienced professional with over six years of community banking experience with Bangor Savings Bank and Androscoggin Savings Bank, specializing in risk management, fraud/anti-money laundering detection and reporting, information security and compliance; and over twelve years of public accounting and forensic auditing experience with Macdonald, Page & Co., LLC, concentrating in the financial institution industry
Simultaneously earned an M.B.A. and B.S. degree in accounting from Thomas College in 1996. An adjunct professor at University of Maine in Augusta, Thomas College and Embry Riddle Aeronautical University; teaching various graduate and undergraduate courses in accounting, auditing and business management. Over seven years of experience teaching live face-to-face (F2F), distance learning (DL) and hybrid classes.
Leslie Hallock – Senior Counsel, Eaton Peabody
Leslie has been practicing in the area of employee benefits for 27 years. She has a comprehensive understanding of the requirements of the Internal Revenue Code, the Employee Retirement Income Security Act (ERISA), COBRA, HIPAA and the ACA. Her practice includes all matters related to qualified retirement plans, 403(b) plans, 457(b) deferred compensation arrangements, nonqualified plans and executive compensation, health and welfare benefit plans, cafeteria plans, voluntary employees’ beneficiary associations (VEBAs) and fringe benefit plans. Much of her time is devoted to qualified retirement plan design and compliance, including 401(k) plans, profit sharing plans, defined benefit plans, target benefit plans and cash balance plans. She has a particular interest in business succession and the design and implementation of employee stock ownership plans (ESOPs).
Leslie provides counsel to private employers, tax-exempt organizations, multi-employer Taft Hartley Funds and governmental organizations with respect to their fiduciary obligations under ERISA, the correction of compliance problems under the Internal Revenue Code, and issues related to plan design and administration. She regularly works with accountants, third party administrators, banks, stock brokers and health consultants and often supports fellow attorneys with their clients specialized benefit needs. Leslie also helps individuals going though divorce by preparing domestic relation orders related to the division of retirement benefits under private employer plans as well as governmental and military retirement systems.
Jeff Hiatt – Director of New Business Development, M S Consultants, LLC
Since joining MS Consultants in 1999, Jeff has developed and fostered relationships with CPA firms, real estate professionals and accounting societies throughout the New England area helping to make MS Consultants the leading provider of Cost Segregation Studies in the Northeast.
Jeff is a graduate of Indiana University. He has lectured on cost segregation providing CPE training to accounting firms and tax institutes. He has been a speaker for the Boston Tax Institute, Massachusetts Society of CPAs, New Hampshire Society of CPA’s, Maine Society of CPAs, Massachusetts Association of Public Accountants, New Hampshire Society of Accountancy, Maine Real Estate Developers Association, and New Hampshire Commercial/Industrial Board of Realtors. He is a member of the Rotary Club of Hampton, New Hampshire and a Board Member of Veterans Count.
Stuart Lyons – CPA, MST, MBA, Baker Newman Noyes
Stuart is a principal in the tax practice at Baker Newman Noyes, specializing in international tax compliance and consulting for both business and individual clients. He joined the firm in 2008 after serving as corporate and international tax practice leader at a Massachusetts-based regional accounting firm. Prior to this, he worked for KPMG in Boston and was the director of tax at Perini Corporation. Stuart earned a bachelor’s degree in business administration from the University of Miami, a master’s of business administration from Babson College, and a master’s in taxation from Bentley University.
As the firm’s international tax practice leader, Stuart specializes in managing the tax compliance, accounting for income tax reporting, including FAS 109 and FIN 48, and tax advisory services for large and medium-size multi-state and international corporations. He also provides tax planning and compliance services for individuals with international investments, employment, and business operations, including outbound expats and inbound foreign persons. Stuart also leads the firm’s international tax participation with Baker Tilly International where he coordinates global services for both outbound and inbound clients.
Joan McCabe – Managing Partner & President, ADS
Joan is the Managing Partner and President of ADS. She serves as a consulting actuary to private, small and medium sized businesses. She performs plan design and consulting services for defined benefit and cash balance plans, 401(k) profit-sharing, ESOP, nonqualified executive retirement plans and retiree medical plans. Joan is an Enrolled Actuary, an Associate in the Society of Actuarie and a Member of the American Society of Pension Actuaries and Administrators. Joan serves on the Advisory Committee on Tax Exempt and Government Entities (ACT). The ACT consists of external stakeholders and representatives who deal with employee retirement plans, tax-exempt organizations, tax-exempt bonds and federal, state, local and Indian tribal governments.
ADS is a professional organization that offers retirement plan consulting, administration and actuarial services to sponsors of Defined Benefit and Defined Contribution Plans, including 401(k) Plans. We are an independent, service only organization committed to providing personalized, knowledgeable retirement plan services.
Christopher McLoon – Attorney, Drummond Woodsum
Christopher McLoon is a transactional tax and business lawyer who enjoys helping clients achieve optimal business and investment results. He likes being a counselor, responsible for presenting issues and solutions in terms that lay a path for informed dialogue and good business and investment decisions. He especially appreciates working with real estate developers and investors who share his passion for creating vibrant places that create, improve, or enhance thriving communities.
Because he enjoys helping developers do great things for communities, Chris is thrilled to work in the firm’s Affordable Housing and Community Development Practice. This practice group has talented business, tax, real estate and commercial finance professionals. They have counseled real estate developers, investors, and lenders on many projects throughout New England generating low income tax credits, historic tax credits, and new markets tax credits. Chris earned an LL.M in taxation from New York University School of Law, a J.D.cum laude from Vermont Law School.
Cristina Morera – Senior Manager, EA, Baker Newman Noyes
With 10 years of experience working in the international tax field, Cristina brings a wealth of knowledge to her client engagements, including in the areas of: structuring investments involving several jurisdictions; managing and coordinating large-scale, international tax compliance and corporate integration projects; analyzing tax treaty provisions between the U.S. and several countries (including PE issues, WHT issues, and others); and assisting with foreign tax audits. She earned her law degree from the Universitat de Barcelona.
In her current role, Cristina is responsible for growing BNN’s international tax practice in the Boston market, including further developing the Transfer Pricing service line which is an emerging area in today’s global business climate. With extensive knowledge of the foreign business market, Cristina assists both U.S.- and foreign-owned businesses with inbound and outbound planning and identifying and implementing practical tax efficient structures. She also focuses on analyzing reporting and compliance requirements associated with cross border transactions and frequently represents her clients during international tax examinations.
Rene Morin – CPA, CEBS, President of Downeast Pension Services, Inc.
Rene started with Downeast Pension Services from day one, June 18, 1992. Prior to joining DPS, Rene was with Advantage Payroll from 1977-1991, then with Austin Associates, P.A. CPAs in central Maine for a brief period. He has served on numerous non-profit Boards of Directors in central Maine. Professionally, he has served on the Advisory Council of Hartford Life and as part of the TPA Leaders for Hartford (MassMutual), John Hancock, Great-West (Empower) and American Funds and was the Program Chairman and Director for the Maine Employee Benefits Council.
John Raspante – CPA, MST, CDFA – Senior VP/Director Risk Management at NAPLIA
John is the former Director of Compliance and Risk Management as well as the Director of Education for Graf Repetti & Co. LLP, Certified Public Accountants & Business Advisors. Prior to joining Graf Repetti, John worked nine years for CAMICO Mutual Insurance Company. His professional affiliations include memberships in the AICPA and six state accounting societies.
John also serves on NYSSCPA’s Compilation and Review Committee, NJSCPA’s Editorial Board and the Accounting and Auditing interest group, and the National Conference of CPAs’ Ethics Committee. John is a frequent author and speaker within the accounting profession on issues relating to risk management. John’s role at NAPLIA includes working directly with new clients and providing risk management services to our top tier clients.
Shawn Savage – Senior Stakeholder Liaison, Internal Revenue Service
Shawn is Senior Stakeholder Liaison, Communications and Stakeholder Outreach Small Business/Self Employed Division, Internal Revenue Service where he leads the IRS efforts to provide tax professionals and the small business community with the latest tax information and resources the IRS has to offer.
Shawn joined the IRS in 1990 as Tax Auditor in South Portland, ME. In 1995, he became an Internal Revenue Agent in Augusta, ME conducting independent examinations and related investigations of income tax returns, which covered a diverse spectrum of individual and business taxpayers. He became a Senior Stakeholder Liaison in 2002 and has since had a mission of establishing relationships with tax professionals, industry stakeholders and small business service providers to share important tax information to ensure compliance with the tax laws. Savage holds a Bachelor of Science degree in Business Administration with concentrations in Accounting, Finance and Marketing from the University of Maine at Orono.
S. Andrew Smith – CPA, Baker Newman Noyes
Andy began his career at Baker Newman Noyes in 1998, after interning with the firm in 1997. He is a Principal in BNN’s Tax Division specializing in corporations, partnerships, multi-state taxation and cost segregation studies. Andy provides guidance primarily to clients in the retail, construction, real estate, and professional service industries. In addition to serving his clients, Andy leads many of the firm’s college recruiting initiatives.
Andy earned a Bachelor of Science degree in Business Administration with concentrations in Accounting and Finance from the University of Maine, Orono.
Christopher Stevenson – Attorney, Drummond Woodsum
Chris is a member of the Business Services Group, practicing primarily in the areas of tax and employee benefits law. He is also a certified public accountant and, prior to attending law school, spent four years in public accounting. Chris regularly advises businesses on the tax aspects of mergers, acquisitions, and general business transactions. He also regularly represents individuals and businesses before the IRS, as well as state taxing authorities. Chris is a frequent speaker at the local and national level on various tax and employee benefit topics. Chris enjoys discussing complicated tax and employee benefits topics in plain language that is understandable and beneficial to non-tax lawyers.
Chris has extensive experience advising businesses, nonprofits, Indian tribes and public employers on all aspects of qualified and nonqualified deferred compensation plans, health plans, and other employee benefit arrangements. Chris also regularly assists employers in drafting retirement plan and health plan documents, as well as counseling employers through the IRS and DOL’s retirement plan voluntary correction programs.
Nelson Toner – Shareholder, Bernstein Shur
Nelson advises educational organizations, health care agencies, hospitals, and nonprofits on a range of tax matters, including Maine sales and use tax issues, real property tax, and public charity and private foundation status. He frequently shares his expertise at seminars for the Maine Bar Association and with law students at the University of Maine Law School as adjunct professor of estate and gift tax. In 2007, Nelson received the firm’s Barnett I. Shur Civic Award in recognition of his steadfast service to the community.
Whether it’s international, federal, or state tax planning, business succession planning, or estate planning, Nelson is ready with thoughtful, practical, and effective guidance. He is eager to provide clear explanations of tax policies and help his clients swiftly and confidently navigate the tax consequences of even the most complex transactions, including mergers and acquisitions, tax-free exchanges, reorganizations, and municipal and private activity bond financing.
Cory Vargo, CPA, MacPage LLC
Cory is a highly technical tax advisor with experience serving private equity and strategic corporate clients in due diligence review, cross-border planning, and IRS private letter ruling drafting. Participant in U.S. national tax policy dialogue with regular work citations in the U.S. Congressional Research Service Report on Hedge Fund and Private Equity Taxation.
Cory is a 2012 MST graduate, licensed CPA and member AICPA and MSCPA since 2010.
Timothy W. Woodhouse — Senior Vice President, Director of Relationship Management & Trust, Acadia Trust
Tim has over eighteen years of investment, trust, tax, and estate planning experience. Based in Portland, Tim works with investment and trust clients, providing trust administration and wealth management services. In addition, Tim leads an experienced team of professionals who oversee the delivery of Acadia’s investment management advice, personal trust and fiduciary services for high-net-worth individuals, families, endowments and foundations.
Tim is a Certified Public Accountant and is a licensed attorney in the state of Maine. Tim serves on the board of directors of the Maine Estate Planning Council, and is a member of the Maine Medical Center Planned Giving Committee. In addition, Tim serves on the Finance Committee of Shalom House, Inc.– a non-profit providing housing and services to adults with severe mental illness. He is a member of the Maine Bar Association and the Maine Society of Certified Public Accountants. Tim is a frequent speaker on tax and fiduciary topics, most recently at the Maine Tax Forum.
D. Kelly Young, Esq. – Troubh Heisler
Kelley Young has been a trust and estates, business and tax lawyer for over twenty years, first in Burlington, Vermont and, since 1990, in Portland. His practice encompasses all aspects of estate planning and elder law, counseling his clients on their options for transferring wealth to younger generations and charitable organizations. Kelley has extensive experience with wills, living trusts, minors’ trusts, irrevocable life insurance trusts, charitable remainder trusts, qualified personal residence trusts, grantor retained annuity trusts and family limited liability companies. In tax matters, Kelley regularly negotiates with the Internal Revenue Service and Maine Revenue Services on behalf of his clients undergoing estate tax audits, including audits of the estate tax impact of conservation easements. He has been successful counsel in a United States Tax Court case and advised international investors about the income tax aspects of doing business in Maine. Kelley advises Personal Representatives, Trustees and beneficiaries with regard to their obligations and rights in trusts and estates and will personally serve as Trustee or Personal Representative in appropriate circumstances. He is admitted to practice in all Maine Courts, the Federal District Court for the District of Maine, the United States Bankruptcy Court for the District of Maine and the United States Tax Court.
Born and raised near Rutland, Vermont, Kelley returned to Northern New England following his graduation from Stanford University to become a Certified Public Accountant with the Portland office of what was then Peat, Marwick, Mitchell and Company. Immediately after graduating from law school, he spent three years with the International Tax Services Group of Price Waterhouse in New York.