Intermediate State and Local Taxation 2025 (presented by NYU School of Professional Studies)

James R. Eads, Jr. is a Principal in Ryan Advocacy based in Austin, Texas, where he specializes in tax issue negotiation and resolution, policy advice, and advocacy before legislative, executive, and tax agencies across all states, tax types, and industries. He brings extensive experience from both the private and public sectors, having previously served as President and Executive Director of a state tax research institute, Partner at a national accounting firm, Government Relations and Tax Counsel for a national telecommunications company, and Tax Attorney for a national retail company. His public-sector experience includes serving as Executive Director of the Federation of Tax Administrators (FTA), Director of Electronic Commerce and International programs within the IRS Large and Mid-Size Business Division, Chief Counsel of the Arkansas Revenue Division, and Adjunct Professor of Law at the University of New Mexico School of Law. He is also a frequent speaker on state and local tax matters before leading tax organizations throughout the United States.

Todd G. Betor is a Partner in Eversheds Sutherland’s State and Local Tax (SALT) practice in New York, where he advises industry-leading companies on a broad range of state and local tax matters. His practice focuses on clients in the digital economy, retail, technology, and consumer products sectors, as well as highly regulated industries such as tobacco. Todd has extensive experience advising on the state tax implications of mergers and acquisitions, corporate restructurings, and other business transactions, including pre- and post-transaction planning, tax modeling, implementation strategies, and tax opinions. He also counsels clients on federal tax conformity, state and local excise taxes, tax controversy and litigation, employment tax withholding, residency issues, and multistate tax planning for global workforces. Throughout his practice, he collaborates with multidisciplinary teams to deliver integrated legal and tax solutions for complex business matters.

Lynn A. Gandhi is a partner in the Taxation Practice and Private Wealth Practice at Foley & Lardner LLP, based in Detroit, Michigan. She advises high-net-worth individuals, families, business owners, fiduciaries, and tax-exempt organizations on sophisticated domestic and international tax matters. Lynn’s practice focuses on estate planning, wealth transfer planning, business succession, charitable planning, trust and estate administration, and tax-efficient strategies for closely held businesses and multinational families. She also counsels clients on international estate planning, cross-border wealth transfers, and the tax implications of global investments and ownership structures.

Dale Y. Kim, CPA, is an Adjunct Professor of Accounting in Fordham University’s Master of Science in Taxation program, where he has taught tax courses since 2012. He is also a Partner at PwC, bringing extensive experience in state and local tax (SALT) advisory services to both his teaching and professional practice. Prior to joining PwC, Dale was a Partner in the State and Local Tax practice at Ernst & Young LLP, where he led the firm’s Real Estate, Hospitality, and Construction market segment SALT practice from its New York office. Before joining Ernst & Young in 2017, he practiced in KPMG LLP’s State and Local Tax group, advising clients in the banking and capital markets, wealth and asset management, and real estate, hospitality, and construction industries. Throughout his career, he has combined technical tax expertise with industry leadership and higher education.

Zachry T. Gladney is a Partner in Alston & Bird’s State & Local Tax Group, where he focuses on complex state tax controversy matters and sophisticated corporate restructuring transactions across jurisdictions throughout the United States. He advises clients on high-profile tax litigation, administrative proceedings, audits, compliance obligations, and state tax issues arising from mergers, acquisitions, dispositions, and spinoffs. His practice serves leading companies across industries including technology, healthcare, retail, manufacturing, publishing, and consumer products. In addition to his client work, Zach is a frequent lecturer before professional organizations and has authored or contributed to numerous articles published in national tax journals.

David Pope is a Partner in DLA Piper’s New York office, where he focuses his practice on state and local tax (SALT) matters. He advises clients on a broad range of state tax issues, including corporate income tax, sales and use tax, property tax, payroll tax, personal income tax, and unclaimed property. David represents clients in all aspects of state and local taxation, including controversy, litigation, planning, and restructuring matters, and has substantial experience defending clients in tax-related False Claims Act cases. His clients include Fortune 500 companies across numerous industries, including retail, financial services, digital, insurance, energy, media, telecommunications, pharmaceuticals, and manufacturing. Prior to joining DLA Piper, David was a state and local tax partner at another international law firm and began his career at a Big Four accounting firm.