Council On State Taxation (COST) 45th Annual Meeting

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1 Council On State Taxation (COST) 45th Annual Meeting J. Gregory Abbott Director - State Income Tax The Home Depot (770) , ext Silvia Aguirre (Speaker) General Manager - Exemption Certificates Avalara Raleigh, NC (877) Lindsey A. Aldrich Senior Tax Attorney - State Tax Exxon Mobil Corporation Houston, TX (713) Carrie Almany Zappos.com Las Vegas, NV (702) Sheel Amin Manager, Income Tax Darden Restaurants, Inc. Orlando, FL (407) Lee A. Anderson Government Relations Director General Mills Minneapolis, MN (763) Diana Achim McDonald's Corporation Oak Brook, IL (630) Tonya Albertson (Facilitator) Manager, Tax Controversies The Mosaic Company Minneapolis, MN (763) Denise Allen Senior Transamerica Cedar Rapids, IA (319) John Amato (Speaker) State Tax Counsel General Electric Company Stamford, CT (203) Carl M. Andersen Senior Business Leader VISA Inc. San Francisco, CA (650) Tom Anderson McLane Company, Inc. Temple, TX (254)

2 Robert S. Angelico Shareholder Liskow & Lewis, APLC New Orleans, LA (504) Richard L. Anklam (Speaker) President and Executive Director New Mexico Tax Research Institute Albuquerque, NM (505) Alexander Arzac A&E Television Networks (212) William M. Backstrom, Jr. (Speaker) Attorney/ Jones Walker LLP New Orleans, LA (504) Tim Barfield (Speaker) Secretary Louisiana Department of Revenue Baton Rouge, LA (225) Charles F. Barnwell, Jr. (Speaker) Barnwell Consulting, LLC (404) Connie Beard (Speaker) Executive Director - Tax Illinois Chamber of Commerce Springfield, IL (217) Barbara Angus (Speaker) Principal Ernst & Young LLP (202) Dina Armstrong Senior Income Performance Food Group Richmond, VA (804) Roy L. Austin Entergy Services, Inc. New Orleans, LA (504) David Bardin State The Babcock & Wilcox Company Charlotte, NC (980) C. Preston Barnwell Barnwell Consulting, LLC (404) Barbara Barton Weiszhaar (Speaker) Vice President WWTT, Deal Support, Reporting & Tax Operations Hewlett-Packard Company Plano, TX (972) Jeff Beauchamp State and Local Urban Outfitters Philadelphia, PA (215)

3 Laurie Beaudet Senior Director Corporate Tax CME Group Inc. (312) Max Behlke (Speaker) Manager of State-Federal Relations NCSL Foundation (202) Gregory A. Bergmann (Speaker) Tax Deloitte Tax LLP (312) Robert Berls Senior The Hillshire Brands Company (312) Danny Bigel CEO The Online Incentives Exchange (OIX) (212) Richard Bishop (Speaker) Tax Director United Parcel Service (404) Mark Blayney Vice President Director of Dom Brown-Forman Corporation Louisville, KY (502) Meredith Beeson Senior Policy Advocate Target Corporation Minneapolis, MN (612) Ed H. Ben Director SC&H State & Local Tax Sparks Glencoe, MD (410) Victor E. Berkland Manager - State and Local Tax Tenaska, Inc. Omaha, NE (402) Deborah R. Bierbaum (Speaker) Executive Director External Tax Policy AT&T Bedminster, NJ (908) Charles Birkett Vice President Barnwell Consulting, LLC Novato, CA (415) Mark Blair Senior Analyst ConAgra Foods, Inc. Omaha, NE (402) Carol Boehly Manager, Sales & Use Tax Jarden Corporation Boca Raton, FL (561)

4 James Bohn Manager, State & Local Income Tax Alexion Pharmaceuticals, Inc. Cheshire, CT (203) Vonnie A. Boitnott Ferguson Enterprises, Inc. Newport News, VA (757) Michael Bontrager Lead Senior Tax Analyst, State and Local Tax Audits Walgreens Deerfield, IL (847) Troy Boister National Director, Large Accounts Barnwell Consulting, LLC Pearland, TX (404) Ted Bomba Director FTI Consulting, Inc. (646) Ted Bots (Speaker) Baker & McKenzie LLP (312) Michael J. Bowen Shareholder Akerman LLP Jacksonville, FL (904) Scott Brandman (Speaker) Baker & McKenzie LLP (212) Beth A. Brewer Tax Specialist - State Tax Kimberly-Clark Corporation Neenah, WI (920) Benjamin Bright (Facilitator) Director VF Corporation Greensboro, NC (336) Eileen T. Bradley (Facilitator) Senior State & Local Tax Manag Amazon.Com Seattle, WA (206) Michael Brennan State Sinclair Broadcast Group, Inc. Cockeysville, MD (410) Cynthia Bridges (Speaker) Executive Director California State Board of Equalization Sacramento, CA (916) J. Steve Britt Attorney Scott, Douglass & McConnico, L.L.P. Austin, TX (512)

5 Paul A. Broman (Speaker) Senior Managing Tax Counsel - BP America Inc. Houston, TX (281) Ann L. Brown Senior Manager, State and Local Tax Reed Elsevier Inc. Newton, MA (617) David Brunori (Speaker) Executive Research Professor of Public Policy and Professorial Lecturer in Law George Washington University (202) Nick Broomhead (Speaker) Senior Manager Deloitte Tax LLP (404) Webb Scott Brown (Speaker) President/CEO Montana Chamber of Commerce Helena, MT (406) Paul Budde State Income Cargill, Incorporated Minneapolis, MN (952) Pete Bukovich State & Local Martin Resource Management Corporation Kilgore, TX (903) Gene L. Burner (Speaker) President Manufacturers' Alliance of Maryland (MAM) Grasonville, MD (410) Robert Byrd (Speaker) President The Byrd Group LLC Wilmington, DE (302) Jaye A. Calhoun (Speaker) Member McGlinchey Stafford PLLC New Orleans, LA (504) Bob L. Burgner (Speaker) Senior Tax Counsel and Directo General Electric Company (678) Daniel L. Butcher Managing Strasburger & Price, LLP Dallas, TX (214) Sandra M. Cahill (Facilitator) Tax Advisor Entergy Services, Inc. New Orleans, LA (504) Jeffrey N. Camloh State ADP (678)

6 David S. Campen (Facilitator) Vice President, Tax Prudential Financial Newark, NJ (973) Eugene A. Capobianco Corporate Vice President - Fin New York Life Insurance Company (212) Vincent Carangelo, Jr. Tax Director Prudential Financial Madison, NJ (973) Kelsie Carl Tax Analyst - Sales Tax Mentor Graphics Corporation Wilsonville, OR (503) Mary B. Carlson Senior Manager Crowe Horwath LLP (312) Sheila Carr Tax Lead Accountant JM Family Enterprises Deerfield Beach, FL (954) Brett R. Carter (Speaker) Bradley Arant Boult Cummings LLP Nashville, TN (615) Lani J. Canniff (Facilitator) State Tax Director Ameriprise Financial, Inc. Minneapolis, MN (612) Andrew Caprio State Mars, Incorporated Mount Olive, NJ (973) Michael F. Carchia Senior Director and Associate Capital One Services, LLC McLean, VA (703) Stephen Carlsen Audit Manager Georgia-Pacific LLC (404) Timothy Carlson Senior Tax Counsel Georgia-Pacific LLC (404) Amber R. Carter (Speaker) Gov't Affairs Director Association of Washington Business Olympia, WA (360) Marina Carter Senior Tax Analyst Con-way Inc. Portland, OR 6

7 Michael A. Caruso Director - Sales and Property Campbell Soup Company Camden, NJ (856) Julie Cashman-Kuhn Tax Director Experis Milwaukee, WI (414) Lindsy Castro Lead Senior Tax Analyst, State & Local Tax Audits Walgreens Deerfield, IL (847) Gina Ceola Director PricewaterhouseCoopers LLP Minneapolis, MN (612) Veronica M. Chavez State & Local First Solar, Inc. Tempe, AZ (602) Sherry P. Cheng Manager, Tax Abbott Laboratories Abbott Park, IL (847) Tony J. Chirico (Speaker) Senior Director, State Tax Audits Covidien Mansfield, MA (508) Sandra Cary Income LKQ Corporation Nashville, TN (615) Christopher Cassulo Senior Manager, Income Tax Sol Anheuser-Busch Companies, LLC St Louis, MO (314) Amy Cathell Manager of State and Local Tax Nucor Corporation Charlotte, NC (704) Nicholas Chaisuksant Manager, State & Local Tax Audits Walgreens Deerfield, IL (847) Qing Cheng Senior Manager Ernst & Young LLP (212) Linda Childers Director of Taxes BNSF Railway Company Fort Worth, TX (817) Sally Pey-Shan Chu Business Leader, Tax MasterCard Worldwide Purchase, NY (914)

8 Scott Brian Clark Dentons US LLP (914) Michael Colgin Senior Tax Accountant GEICO (301) Jim Cooper State Income Lowe's Companies, Inc. Mooresville, NC (704) Susan Courson-Smith (Facilitator) Senior Director Tax Operations Pfizer Inc. Memphis, TN (901) Jim Crisafulli Director - Income Tax Staples, Inc. Framingham, MA (508) Jason Culotta (Speaker) Director of Tax & Transportation Policy Wisconsin Manufacturers & Commerce Madison, WI (608) Brian Dahly Senior Manager, State & Local Income Tax Walgreens Deerfield, IL (847) Virginia W. Coker Senior The Marmon Group, LLC (312) Jeffrey Cook Director Grant Thornton LLP (312) Ralph P. Corasaniti Vice President, Taxes Swisher International Group Inc. Darien, CT (203) David Cowling (Speaker) Jones Day Dallas, TX (214) Angela Cross Tax Associate Sutherland Asbill & Brennan LLP (404) Tony D'Alexander (Speaker) Senior Director - State Taxes International Property Tax Institute Toronto, ON (416) Marty Dakessian Reed Smith LLP Los Angeles, CA (213)

9 Ronnie Dassen (Speaker) /Principal Ernst & Young LLP (212) Robert W. Deagan L-3 Communications Corporation (212) Valerie Dickerson Managing, Multistate T Deloitte Tax LLP (714) Amy Dousharm Director, State Tax Dr. Pepper Snapple Group Plano, TX (972) Gretchen S. Ducoing Tax Advisor- Direct Tax State Shell Oil Company Houston, TX (713) Mark L. Dunckle State Tax Senior Manager Mars, Incorporated Mount Olive, NJ (973) Page Dunnegan Senior Manager, Transaction Tax Charter Communications, Inc. Saint Louis, MO (314) Susan K. Davis Senior Tax Analyst Performance Food Group Richmond, VA (804) Jason DeWitt State Tax Analyst Abercrombie & Fitch Co. New Albany, OH (614) Karen DiNuzzo-Wright (Facilitator) Director - State and Local Tax Staples, Inc. Framingham, MA (508) Charles W. Drury, Jr. (Speaker) Vice President & Chief Operating Officer Council On State Taxation (202) Harley Duncan (Speaker) Managing Director KPMG LLP (202) Richard Dunmire Barnwell Consulting, LLC (404) Maria P. Eberle (Speaker) McDermott Will & Emery LLP (212)

10 Brandon Edwards CEO Tax Credit Co. Los Angeles, CA (323) Mark W. Eidman (Speaker) Senior Ryan Law Firm, LLP Austin, TX (512) James M. Ervin, Jr. Holland & Knight LLP Tallahassee, FL (850) Bradley Farrel Manager Ernst & Young LLP (212) Donna M. Fiammetta Senior Tax Advisor GE Capital Corporation Stamford, CT (203) Frances Fingeroot Tax Director DHL Express (USA), Inc. Fort Lauderdale, FL (954) Justin Fletcher Senior Manager, State Income T T-Mobile USA Bellevue, WA (425) Dennis Egan Senior Tax Director Sodexo, Inc. Williamsville, NY (716) Amy Eisenstadt (Speaker) Counsel - State Taxes General Electric Company Asheville, NC (828) Keith Faber Group Manager - State & Local The Procter & Gamble Company Cincinnati, OH (513) Jonathan A. Feldman Sutherland Asbill & Brennan LLP (404) Craig B. Fields (Speaker) Morrison & Foerster LLP (212) John F. Fletcher (Speaker) Jones Walker LLP Jackson, MS (601) Christopher Forrey Tax Director Packaging Corporation of America Boise, ID (208)

11 Raymond J. Freda (Speaker) Managing Director Andersen Tax (646) Jason B. Freeman Senior Tax Attorney - State Tax Lead Exxon Mobil Corporation Houston, TX (713) David Friedel (Speaker) PricewaterhouseCoopers LLP (202) Ralph L. Furlo, III /Principal Ernst & Young LLP (212) Lisa Galloway Director Time Warner Cable Inc. Charlotte, NC (704) Bruce E. Gehring Hormel Foods Corporation Austin, MN (507) Scott Gerhardt Director- Tax Systems Business, Corp Tax First Solar, Inc. Tempe, AZ (225) Terrence D. Frederick (Facilitator) Director-State & Local Corporate Tax Sprint Overland Park, KS (913) Curt Freeze Sales Abbott Laboratories Abbott Park, IL (847) Karl A. Frieden (Speaker) Vice President, General Counsel Council On State Taxation (202) Frank J. Gallo Reed Smith LLP Philadelphia, PA (215) Lynn A. Gandhi (Speaker) Honigman Miller Schwartz and Cohn LLP Detroit, MI (313) Matt Gentile Senior Manager, State and Loca Ernst & Young LLP Raleigh, NC (919) Sarah A. Gette Tax Director - State and Local Tax Synchrony Financial Stamford, CT (203)

12 Theodore H. Ghiz, Jr. (Speaker) Senior Tax Counsel The Coca-Cola Company (404) Neil V. Gilbert State Benjamin Moore & Co. Montvale, NJ (201) J. Edward Goff (Speaker) Birns & Goff PC Philadelphia, PA (215) Heidi Gollinger Senior Vice President, Senior Bank of America Charlotte, NC (980) Jordan Goodman (Speaker) Horwood, Marcus & Berk Chartered (312) Jerry Grad (Speaker) President International Property Tax Institute Toronto, ON (416) Peter Green CEO Massie - R&D Tax Credits Cumming, GA (678) Terri Giannone Corporate Tax Director Subaru of America Cherry Hill, NJ (856) Jeffrey C. Glickman Habif, Arogeti & Wynne, LLP (770) Karla Goins-Welfare Tax Accountant Michelin North America, Inc. Greenville, SC (864) Renee E. Gonzalez Assistant General Tax Counsel Exxon Mobil Corporation Houston, TX (713) LaDonna Gorden Associate Vice President HNTB Corporation Kansas City, MO (816) Philip R. Graham Senior Vice President FMR LLC Boston, MA (617) Diane Green-Kelly (Speaker) Reed Smith LLP (312)

13 Mindy Greene (Facilitator) Deputy General Tax Counsel CBS Corporation (212) Christopher R. Grissom (Speaker) Bradley Arant Boult Cummings LLP Birmingham, AL (205) Amanda Grothe Financial Analyst ConAgra Foods, Inc. Omaha, NE (402) Arlene Gustilo Director Oracle Pleasanton, CA (925) David Hahn Associate Director American International Group, Inc Jon S. Hallack Senior, US Controv Stryker Corporation Kalamazoo, MI (269) Billy C. Hamilton (Speaker) Executive Vice Chancellor and CFO Texas A&M University System Austin, TX (512) John J. Griffin Director, State and Local Tax EMD Millipore Corporation Billerica, MA (978) Robert J. Grob Assistant Vice President CNA Financial Corporation (312) Patrick F. Guerin Director - US Indirect Taxes General Electric Company Fort Myers, FL (239) Eric Hagenswold Attorney Scott, Douglass & McConnico, L.L.P. Austin, TX (512) Carey Hall Tax Analyst II, State & Local Corporate Tax Sprint Overland Park, KS (913) Michael J. Halleron Tribune Company (312) Todd Harke State Tax Senior Manager Koch Companies Services, LLC (404)

14 Chad A. Harpole (Speaker) Vice Preisdent, Government Affairs Kentucky Chamber of Commerce Frankfort, KY (859) Kevin Hartung Director - State Income Tax USAA San Antonio, TX (210) James R. Hebert (Speaker) Senior Manager, Sales and Use Tax United Technologies Corporation Farmington, CT (860) Nicholas Hedrick Ulta Inc. Bolingbrook, IL (630) Chris Heineike Manager, State Income Tax LBrands, Inc. Columbus, OH (614) Denise J. Helmken Senior Manager, State Controversy General Mills Minneapolis, MN (763) Terry Helphrey State Kiewit Corporation Omaha, NE (402) , ext Diane Hartley Senior Tax Analyst Hallmark Cards, Inc. Kansas City, MO (816) Camilla Heard (Facilitator) Director - Income Tax Controve The Home Depot (770) Helen Hecht (Speaker) General Counsel Multistate Tax Commission (202) Brad Heffelfinger Tax and Treasury Manager Oriental Trading Company Omaha, NE (402) Steve Held Tax Planning Manager Ecolab Inc. St Paul, MN (651) Melissa T. Helms Rexam Inc. Charlotte, NC (704) Douglas Herbert Catalina Marketing Corporation Saint Petersburg, FL (727)

15 Michael D. Herbert (Speaker) PricewaterhouseCoopers LLP San Francisco, CA (415) Patty Hines Wal-Mart Stores, Inc. Bentonville, AR (479) Kay Miller Hobart Attorney Parker Poe Adams & Bernstein LLP Raleigh, NC (919) Ferdinand S. Hogroian (Speaker) Tax & Legislative Counsel Council On State Taxation (202) Reed J. Hollander Nelson Mullins Riley & Scarborough LLP Raleigh, NC (919) Mary Ann Horgan Director - State & Local Reed Elsevier Inc. Newton, MA (617) Kendall L. Houghton (Speaker) Alston & Bird LLP (202) Joshua Hicks Attorney Brownstein Hyatt Farber Schreck, LLP Reno, NV (775) Michael Hirsch Senior Manager State Tax Audit Tyco International Boca Raton, FL (561) David A. Hoffman Cargill, Incorporated Minneapolis, MN (952) Melanie Holder Director, State Tax Phillips 66 Bartlesville, OK (918) Wanda H. Honora Senior Tax Accountant Shell Oil Company Houston, TX (713) Vivian H. Horne State Tax Director Live Nation Entertainment, Inc. Houston, TX (713) Adam Hruskocy Manager, State and Local Tax Services Grant Thornton LLP (312)

16 Roy Hui Managing Director Thompson Tax and Associates, LLC Sacramento, CA (916) Randy K. Hunt Tax Audit Advisor Exxon Mobil Corporation Houston, TX (832) Dwayne Humphrey Director of Business Developme Ashland Group, L.P. Mc Kinney, TX (972) Jeffrey L. Hyde Senior Tax Counsel Stamford, CT (203) Holly Hykes Senior Tax Specialist The Wendy's Company Dublin, OH (614) Carla Ionescu Novartis Corporation East Hanover, NJ (862) Bradley Jackson (Speaker) Vice President, Government Relations & Community Affiars Tennessee Chamber of Commerce & Industry Nashville, TN (615) , ext. 223 Harry Im Director of Indirect Tax United Technologies Corporation Farmington, CT (860) Jon Iverson Barnwell Consulting, LLC (408) Daniel Jackson Sr. Tax Accountant Cerner Corporation Kansas City, MO (816) James Jackson State Tax Counsel Akzo Nobel Inc. (312) Laura James - Defense & FIN48 Kimberly-Clark Corporation Neenah, WI (920) Bruce Jacobsohn Barnwell Consulting, LLC (404) Don Jander Director, Tax LBrands, Inc. Columbus, OH (614)

17 Harley Jarvis Associate General Counsel Wal-Mart Stores, Inc. Bentonville, AR (479) Teresa L. Jennings Head, Public Policy - US Reed Elsevier Inc. (202) Charles L. Jones Director Grant Thornton LLP (312) Sandra A. Jones Senior Liberty Mutual Group Boston, MA (857) Frank G. Julian (Speaker) Vice President Government, Legal and Public Affairs Macy's, Inc. Cincinnati, OH (513) Stephen J. Jasper Associate Bass, Berry & Sims, PLC Nashville, TN (615) Chris A. Johnson Manager FTI Consulting, Inc. (646) Debbie L. Jones (Facilitator) Manager, State Tax Chevron Corporation San Ramon, CA (925) Ellen L. Joseph Tax Project Manager NextEra Energy, Inc. Juno Beach, FL (561) Elizabeth Kadoun (Speaker) Tax & Fiscal Policy Director Minnesota Chamber of Commerce Saint Paul, MN (651) Sri Kaza Senior Vice President of Sales & Marketing Tax Credit Co. Los Angeles, CA (323) Erica S. Kenney Tax Counsel General Electric Company Stamford, CT (203) Sharon Kelsey State Income Guardian Industries Corp. Auburn Hills, MI (248) George Ketterer Director - Tax Compliance L-3 Communications Corporation (212)

18 Antonios C. Kilaras Director, State and Local Taxes Loews Corporation (212) Stan King Manager Ahold USA, Inc. Carlisle, PA (717) Kathleen Kittrick Director, State Government Aff Verizon Communications (202) Cynthia Knoll Senior Manager State and Local Amazon.Com Seattle, WA (206) Mark Kozik Of Counsel Holland & Hart LLP Denver, CO (303) Jason Kroll Senior Tax Analyst ConAgra Foods, Inc. Omaha, NE (402) Justyna Kubicki Manager Grant Thornton LLP (312) Milton G. Kimpson (Speaker) General Counsel for Litigation South Carolina Department of Revenue Columbia, SC (803) Tracy M. King (Speaker) Vice President of Governmental Affairs Missouri Chamber of Commerce and Industry Jefferson City, MO (573) Kim Knickerbocker Bluestem Brands, Inc. Eden Prairie, MN (952) Kevin Koller (Speaker) Director, Practice Development DuCharme, McMillen & Associates, Inc. Austin, TX (512) , ext Kirk Kringelis State Tax Attorney BP America Inc. Houston, TX (281) Donna B. Krystal Vice President/ Tax Counsel American Express Company (212) William Kusterman Executive Director Ernst & Young LLP Minneapolis, MN (612)

19 Randy D. Kutz Black Hills Corporation Rapid City, SD (605) Noel Lam Senior Richline Group (212) Todd A. Lard (Speaker) Sutherland Asbill & Brennan LLP (202) Greg Larson Director of Taxes Dairy Queen Minneapolis, MN (952) James Leigh Tax Analyst Southwest Airlines Co. Dallas, TX (214) Alan Levin (Facilitator) Director/Tax Counsel, State Audits and Appeals, Sales and Use Tax Walgreens Deerfield, IL (847) Derrick Kwan Senior Live Nation Entertainment, Inc. Houston, TX (713) Lance H. Lamprecht Managing Director Andersen Tax Seattle, WA (206) Stephen LaRosa Senior Director, State & Local Tax Alexion Pharmaceuticals, Inc. Cheshire, CT (203) Robert Lay Vice President Stonehenge Capital Company, LLC Baton Rouge, LA (225) Erm Lepley Senior Vice President Bank of America Charlotte, NC (980) Mike LeVoir Ameriprise Financial, Inc. Minneapolis, MN (612) Jeff S. Liebman Director State & Local Tax L-3 Communications Corporation (212) Sara Lima Counsel Reed Smith LLP Philadelphia, PA (215)

20 Douglas L. Lindholm (Speaker) President & Executive Director Council On State Taxation (202) Joseph Little Baxter International, Inc. Deerfield, IL (224) Thomas Lovvoll Director II Liberty Mutual Group Boston, MA (617) Mark A. Loyd (Speaker), Chair, Tax & Finance Group Bingham Greenebaum Doll LLP Louisville, KY (502) William A. Luna, III (Facilitator) Senior Vice President, Directo Jefferies Group LLC (212) Jeremiah T. Lynch (Speaker) Principal Ryan, LLC (212) Ligia L. Machado PricewaterhouseCoopers LLP Sacramento, CA (916) Jonathan A. Liss Senior Director - SALT BDO USA, LLP Philadelphia, PA (215) Bob C. Love, Jr. Director, State & Local Taxes Milliken & Company Spartanburg, SC (864) Josephine B. Lowman (Facilitator) Deputy Director Tax, Business Specialty Taxes American International Group, Inc. (212) Denise Luckeroth Director, State Income Taxes NIKE, Inc. Beaverton, OR (503) Stephen Lunanuova Director State Taxes American International Group, Inc. (212) Brad MacDougall (Speaker) Vice President - Government Affairs Associated Industries of Massachusetts Boston, MA (617) David C. Mahida Director - Tax Verizon Communications Basking Ridge, NJ (908)

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