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

Jeffrey A. Friedman is a Partner in the Tax practice at Eversheds Sutherland in Washington, D.C., where he advises numerous Fortune 100 and other industry-leading companies on sophisticated state and local tax planning, strategic counseling, and tax controversy matters. His practice encompasses state and local tax planning, compliance, legislation and policy, and litigation involving income, franchise, sales and use, and property taxes. He is widely recognized for his work on high-profile and precedent-setting matters involving nexus, apportionment, the Multistate Tax Compact, and constitutional limitations on state taxation, with particular experience advising clients in the e-commerce, energy, technology, and telecommunications industries.

Dominic Zambrano is Senior Director of Tax at Comcast Corporation in Philadelphia, Pennsylvania. He specializes in state and local taxation (SALT), with extensive experience advising on tax policy, strategic tax planning, mergers and acquisitions, tax controversy, audits, tax technology, compliance, and tax process improvement. With more than 20 years of experience in state and local tax, Dominic provides strategic guidance on complex tax issues affecting large multinational organizations and plays a key role in supporting Comcast’s corporate tax function.

David Yanchik is a Managing Director at KPMG in Pittsburgh, Pennsylvania, where he advises clients on the state income tax consequences of complex corporate transactions. His practice focuses on mergers and acquisitions, multistate tax planning, and state tax controversy matters. David works with businesses to evaluate the tax implications of strategic transactions and provides practical guidance on navigating multistate tax rules, helping clients address sophisticated tax issues associated with corporate restructurings and business operations.

Mark W. Yopp is a senior tax attorney whose practice focuses on state and local tax (SALT) matters, including tax controversy, multistate tax planning, and legislative analysis. As a member of the Tax Practice Group at Baker McKenzie, he advises clients on complex state tax issues involving corporate and franchise taxes, sales and use taxes, withholding taxes, and unclaimed property. Mark also counsels businesses on the state tax implications of emerging technologies, including digital goods and services, cloud computing, and electronic commerce, helping clients navigate evolving tax laws in rapidly changing industries.

Chelsea Marmor is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. Her practice focuses on advising businesses on complex state and local tax matters, including tax controversy, planning, compliance, and transactional issues. Chelsea counsels clients on state income and franchise taxes, sales and use taxes, gross receipts taxes, and other multistate tax issues. She also represents taxpayers in administrative proceedings, audits, and litigation, helping clients navigate evolving state tax laws and minimize tax exposure across multiple jurisdictions.

Jeremy Gove is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He focuses his practice on complex state and local tax controversy, planning, and litigation matters, representing clients across a wide range of industries. Jeremy advises businesses on state income and franchise taxes, sales and use taxes, gross receipts taxes, and other multistate tax issues, helping clients navigate audits, administrative proceedings, and litigation while developing practical strategies to minimize state tax exposure and address evolving tax laws.

Timothy Gustafson is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He advises businesses on a broad range of state and local tax matters, with a practice focused on tax controversy, multistate tax planning, and transactional tax issues. Timothy represents clients before state taxing authorities and courts in disputes involving income and franchise taxes, sales and use taxes, gross receipts taxes, and unclaimed property. He also counsels clients on the state tax implications of mergers, acquisitions, restructurings, and other business transactions, helping companies navigate complex multistate tax issues while minimizing tax risk.

Madison Ball is an Associate at Eversheds Sutherland’s New York office, where she focuses her practice on state and local tax matters. She advises clients on a broad range of SALT issues, including income tax, franchise tax, sales and use tax, and property tax matters. Prior to joining Eversheds Sutherland, Madison worked at an Am Law 100 law firm, where she concentrated on state and local tax matters, including tax controversy. She also gained experience at a Big Four accounting firm, providing merger and acquisition due diligence services and advising companies on various state and local tax issues.

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.

Aruna Chittiappa is a partner in the Tax practice at Pillsbury Winthrop Shaw Pittman LLP. She advises multinational corporations, private equity sponsors, and investment funds on complex U.S. and international tax matters arising from domestic and cross-border transactions. Her practice focuses on the tax aspects of mergers and acquisitions, corporate restructurings, financings, joint ventures, and capital markets transactions. Aruna also counsels clients on international tax planning, helping businesses structure transactions in a tax-efficient manner while navigating evolving global tax rules.

Ted Friedman is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He focuses his practice on complex state and local tax planning, controversy, and litigation matters, representing clients across a broad range of industries. Ted advises businesses on state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and transactional tax issues. He regularly represents taxpayers before state taxing authorities and courts and counsels clients on the state tax implications of mergers, acquisitions, restructurings, and other strategic business transactions.

Timothy Schally is a partner in the Tax Practice at Michael Best & Friedrich LLP, where he advises businesses, private equity firms, investors, and individuals on a broad range of federal tax matters. His practice focuses on domestic and international tax planning, mergers and acquisitions, corporate restructurings, private equity and venture capital transactions, partnership taxation, and executive compensation. Timothy works closely with clients to structure complex transactions in a tax-efficient manner while helping them navigate evolving federal tax laws and achieve their business objectives.

Amy Letourneau is a Senior Manager in the State and Local Tax (SALT) group of Washington National Tax at RSM US LLP. She has more than 15 years of experience advising clients on complex state and local corporate income tax matters across a variety of industries. Amy serves as a technical resource on accounting for state income taxes under ASC 740 and monitors developments in state tax law and accounting guidance to help RSM clients address evolving tax requirements. Her experience includes state tax research and planning, controversy matters, tax provision preparation and audits, corporate tax compliance, mergers and acquisitions, supply chain and debt structuring, and tax function outsourcing.

Leonore Heavey, Esq., is Senior Tax Counsel at the Council On State Taxation (COST), where she serves as the lead advocate for the Northeastern states. She brings extensive experience in state and local taxation, with a background that includes government service at the Louisiana Department of Revenue, where she held multiple leadership roles involving tax policy, administration, and audit review. Leonore has significant experience addressing state tax issues and regulatory matters, combining her legal education with her background in tax administration and economic analysis.

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.