Marilyn A. Wethekam, Esq., is Of Counsel at the Council On State Taxation (COST), where she focuses on state and local tax policy and advocacy. She is a nationally recognized state and local tax professional with extensive experience representing taxpayers on complex multistate tax matters. Prior to joining COST, Marilyn was a partner at HMB Legal Counsel, where she concentrated her practice on state and local taxation. She previously served as tax counsel for Montgomery Ward and Mobil Oil Corporation, gaining extensive in-house experience advising on state tax matters. Marilyn has also held leadership roles within COST, including serving as Chair of the organization’s Board of Directors, and has been actively involved in advancing the state and local tax profession through speaking, advisory, and educational roles.