How To Choose A Top Tax Leader
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1 TAX COLLOQUIUM PRESENTER BIOGRAPHIES (IN ORDER OF APPEARANCE): J. RICHARD STAMM J. Richard (Rick) Stamm is PricewaterhouseCoopers' U.S. Tax Leader. Mr. Stamm is also a member of the US. Firm Leadership Team and PricewaterhouseCoopers' Global Tax Leadership Team. Mr. Stamm s background is broad-based, having served a wide range of companies including large inbound and outbound multinationals, large domestic companies, as well as familyowned businesses. His management roles have included leading the Philadelphia Office Tax practice, national leadership of an industry tax practice, and various roles in U.S. Firm Tax Leadership prior to becoming the U.S. Tax Leader. Mr. Stamm joined the Firm in 1976 and was admitted to the partnership in He is a C.P.A. and earned his B.A. in Accounting, Summa Cum Laude, from Lycoming College in Pennsylvania (1976). ELIZABETH (BETSY) CASE Elizabeth (Betsy) Case is currently the Quality and Risk Management leader with the US tax practice. Before assuming this role, Ms. Case was a client service partner in Dallas, Texas and served as one of the firm's technical experts specializing in the area of partnership taxation. Ms. Case joined the Firm in 1978 and was admitted to the partnership in She is a C.P.A. and earned her M.B.A. from Southern Methodist University (1977) and her B.A., cum laude, from Millsaps College (1975). Ms. Case writes and teaches the PricewaterhouseCoopers continuing education courses on partnership taxation and is a frequent speaker on partnership issues. JONATHAN (JON) DAVIES Jonathan J. Davies is a Tax partner in PricewaterhouseCoopers serving as the Deputy Leader of the US Tax practice responsible for National Tax Services. In addition, Jon is a member of the US Board of Partners and the Global Board of Partners. Prior to September, 2004, he served as the Firm s practice leader for both the US and Global M&A Tax Practices. Jon currently serves as the lead engagement Tax partner, responsible for the delivery of technical services, to a number of private equity funds. Before transferring to Washington in September, 2004, Jon was resident in the San Francisco M&A Tax practice for five years, the New York M&A Tax practice for three years, the Atlanta Tax practice for fourteen years and the Birmingham Tax practice for two years. In New York, Jon was responsible for PwC s New York Metro, US and Global M&A Tax practices. In Atlanta, Jon was responsible for the Firm s Southeast Tax practice. Jon was admitted to the US Partnership in October, During his twenty-six year tenure with the Firm, Jon s practice has caused him to develop technical tax industry expertise with respect to a number of sectors including: financial institutions (banking, property and casualty insurance, life insurance, etc.) and construction/engineering. In the past ten years, Jon s practice has been entirely focused on advising clients with respect to technical tax issues associated with large corporate transactions.
2 Prior to joining PwC, Jon served as a Professor of Accounting (Tenured) at The University of Alabama ( ). During his career with PwC, Jon served for two years as an Adjunct Professor of Law at The University of Alabama and for almost ten years as an Adjunct Professor of Tax Accounting at Georgia State University. Jon received a Bachelor s degree in Accounting from The University of Louisiana Monroe, a Master s degree in Accounting from The University of Florida, a Doctorate in Business Administration from Louisiana State University and a degree in Law from The University of Alabama. Jon is a member of the Bar in Alabama, and a Certified Public Accountant in Louisiana, Georgia, California, New York and the District of Columbia LINDY PAULL Lindy L. Paull is Co-Managing Partner of PricewaterhouseCoopers Washington National Tax Services (WNTS), where she is responsible for WNTS client services and tax policy and regulatory advisory services. Ms. Paull served as Chief of Staff of the U.S. Congressional Joint Committee on Taxation for 5 years ( ) and in several staff positions (including Republican Staff Director and Chief Counsel) with the U.S. Senate Committee on Finance for the previous 12 years ( ). Ms. Paull is experienced in Federal tax policy and worked on most, if not all, tax legislation considered by the U.S. Congress over her 17-year career with the Congress. During her tenure as Chief of Staff of the Joint Committee on Taxation, Ms. Paull spearheaded important reports on Enron, tax simplification, interest and tax penalties (including tax shelter penalties), individual expatriation, disclosure of tax return information, and audits of tax-exempt organizations. Prior to working for the U.S. Congress, Ms. Paull was a tax associate with the Washington, D.C., law office of Sutherland, Asbill, and Brennan, and served as attorney-advisor to U.S. Tax Court Judge Herbert L. Chabot. Ms. Paull is an adjunct professor at Georgetown University s Law Center, where she teaches a graduate seminar on federal taxation. Ms. Paull received her law degree (J.D. with Honors) from the University of Florida College of Law in 1979 and a Masters of Law in Taxation (LL.M) from that university in Ms. Paull received a Bachelors of Business Administration (B.B.A.) from Florida International University in She became a CPA in Florida and worked with an accounting firm for three years before going to law school. Ms. Paull is a member of the Florida and District of Columbia bars. ANDREW (DREW) LYON Dr. Andrew (Drew) B. Lyon is a Principal in the National Economic Consulting group of the Washington National Tax Services (WNTS) office of PricewaterhouseCoopers LLP. Drew has a leadership role in NEC's Legislative & Regulatory Economics practice, which specializes in analyzing the revenue and economic impacts of legislative and regulatory proposals. Drew also serves as a national technical resource in the areas of alternative minimum tax, depreciation, and capital gains taxation. PricewaterhouseCoopers, Drew was on the faculty of the University of Maryland's economics department. He served from 2001 to 2003 as Deputy Assistant Secretary for Tax Analysis with the Department of Treasury. As Deputy Assistant Secretary, he was responsible for providing economic advice and analysis on all aspects of Federal taxation. He received the Internal
3 Revenue Service Commissioner's Award and the Treasury Department's Distinguished Service Award. Drew has also served on the staff of the President's Council of Economic Advisers and the staff of the Joint Committee on Taxation. Drew is the author of a book on the alternative minimum tax, and has written numerous articles covering a wide range of tax issues, including dynamic revenue analysis, consumption taxation, distributional analysis of tax reform, international taxation, the effects of tax policy on the stock market, and social security financing. Drew received an A.B., with distinction and Phi Beta Kappa, from Stanford Unviersity, and earned his Ph. D. in economics from Princeton University. He was a co-winner of the National Tax Association dissertation award. He has been a faculty research fellow at the National Bureau of Economic Research ans was a visiting fellow at the Brookings Institution. GARY R. CESNIK Gary R. Cesnik has been a senior member of the firm's Tax Quality & Risk Management Group since He has significant experience in managing risks, addressing compliance issues and resolving difficult practice matters with respect to tax engagements. As the Tax Independence leader, he also serves as the chief liaison with the firm's Independence Office in assessing the impact of rules promulgated by various regulators' on Tax's wide range of service offerings. Mr. Cesnik is a graduate of Pennsylvania State University with a Bachelor of Science degree in business administration. Mr. Cesnik began his career with firm in 1974, joined the tax practice in 1975 and was admitted as a partner in He became a CPA in 1977 and maintains his license in the State of New York. Mr. Cesnik started in the Pittsburgh office (until 1982), transferred to Detroit ( ) and moved to New York (1988), were he currently resides. He has served as engagement tax partner to numerous companies in the manufacturing, distribution, and retail industries. In addition to serving as a line partner, Gary was a member of the firm s Inventory Services Group from 1979 until In this capacity, he consulted with numerous businesses on a wide variety of inventory matters including valuation issues and costing under the tax rules as well as tax accounting issues, including economic performance, revenue recognition, and capitalization matters and accounting method changes related thereto. ROCHELLE HODES Rochelle Hodes is a Managing Director in the National Tax Quality & Risk Management group at PricewaterhouseCoopers LLP (PwC) located in Washington D.C. Ms. Hodes is responsible for advising and training PwC's tax professionals on practice before the Internal Revenue Service (IRS), AICPA tax practice standards, and federal tax practice and procedure. She specializes in tax ethics and federal tax administrative provisions. Prior to joining PwC in 2006, Ms. Hodes was a Senior Manager in Ernst & Young's Tax Quality & Risk Management group for five years. From 1988 to 2000, Ms. Hodes was in the Office of Chief Counsel at the IRS. In her most recent position as a Senior Technician Reviewer, she had primary responsibility for reviewing regulations and other IRS internal and external guidance relating to income tax and tax practice and procedure, including Circular 230, penalties, filing tax returns, payment of tax, and general income tax.
4 Ms. Hodes is a member of the American Bar Association s Section on Taxation Committee on Administrative Practice, and has chaired or participated in a number of Section task forces. She also serves on the American Institute of Certified Public Accountants' (AICPA) Committee on Tax Practice and Procedures and the IRS/AICPA Software Providers E-File Working Group. In addition, Ms. Hodes has served as a member of the IRS Special Enrollment Examination Advisory Committee. Ms. Hodes earned her LL.M. in taxation from the Georgetown University School of Law (1992); her J.D. from the Washington College of Law (1988); and her B.S. from the American University (1985). She is admitted to the bar in the District of Columbia. GEORGE FORSTER George Forster is a Tax Partner with PricewaterhouseCoopers LLP. Upon rejoining the firm on August 1, he joined the Tax Core Leadership team and is currently focusing on the tax client service delivery model as well as tax partner development to fit that model. Prior to rejoining PwC, Mr. Forster was the Vice President - Taxes and Assistant Treasurer of IBM Corporation and a member of the Company's Senior Leadership Team. In this role, he was responsible for IBM's global tax and intercompany operations. During his tenure at IBM, he was also actively involved with the FASB on FIN 48 and other tax accounting topics. Prior to joining IBM on July 1, 2001, Mr. Forster was an engagement tax partner in the PricewaterhouseCoopers (PwC) New York Technology Industry Group. He joined the Firm in 1979 and was admitted to the partnership in In his PwC capacity, Mr. Forster was principally responsible for the delivery of proactive tax planning advice and other tax-related advisory services to several large multinational companies; including the coordination and delivery of worldwide tax service to IBM since Mr. Forster is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. He received a B.A. degree in mathematics and economics from Ohio Wesleyan University in 1977 and a M.S. degree in accounting from Northeastern University - Graduate School of Professional Accounting in ROBIN D. BERAN Robin D. Beran has been the chief tax officer of Caterpillar Inc. since Caterpillar is the world s largest manufacturer of construction and mining equipment, diesel engines, and industrial gas turbines. With manufacturing operations in 24 countries, Caterpillar products are distributed globally. To support its customers and dealers, the Caterpillar Financial Products Division provides financing and leasing programs around the world. Mr. Beran is active with many industry and tax-oriented organizations, including the Forum for Analysis of Corporate Taxation (FACT), The Tax Council and its Policy Institute, and the MAPI Tax Councils. A 1973 graduate of the University of Notre Dame, Mr. Beran spent 16 years with Price Waterhouse, including 2 years in Technical Tax Services, along with the Phoenix and Sacramento practice offices. REGGIE BUTLER Mr. Butler joined PricewaterhouseCoopers in the summer of 2007 as a Director in our Advisory
5 practice. Prior to joining PwC, Mr. Butler held the position of Vice President of Learning Solutions for Global Lead Management Consulting. He is a dynamic motivational speaker, facilitator and training designer. His presentation style is educational, entertaining, uplifting and guaranteed to enlighten everyone. Reginald has expertise in the areas of conflict resolution, diversity awareness and skills, multicultural recruiting, organizational change management, thinking and personality styles. He has also developed a guide to presentation skills for consultants, trainers and facilitators. As a past faculty member at Miami University, Oxford, Reginald instructed the Teaching IDS (Interdisciplinary Studies) 159 course titled Strength Through Cultural Diversity: Functioning Effectively in a Global Society. He has also utilized his background in theatre and communication to do voice over work for radio, television and educational software companies. Reginald graduated from Washington University in St. Louis with a double major in Theater and Music. He has completed graduate work in Mass Communication at the Southern Illinois University and also holds a Masters in Educational Administration from Xavier University in Cincinnati. JEAN WYER Jean C. Wyer is a principal in PricewaterhouseCoopers LLP. She joined the firm nineteen years ago and has worked in education, auditing standards, compliance, and human resources. Prior to joining the firm, Jean was a professor in the School of Business Administration at the College of William and Mary for eleven years. At W&M she taught accounting and auditing in the graduate and undergraduate programs. Ms. Wyer has served on the Board of Directors of AACSB International. She has held many other roles in service to post-secondary education including participation in the Accounting Accreditation Committee for two terms and service as an associate editor of Issues in Accounting Education. Ms. Wyer participated in the Excellence in Audit Education project that won the AAA Innovation in Accounting Education Award. Inside the firm, she has been a key part of the xtax, xact and xfac competitions as well as the design and implementation of the BA Core series. Ms. Wyer received her undergraduate degree from Vassar College and her doctorate from the College of William and Mary. She also studied management at the graduate level at the University of North Florida and Northwestern University. ROBERT MORITZ Robert (Bob) Moritz currently leads the Firm s Assurance Services Practice, providing clients expert assistance as they address their audit, assurance and accounting needs in a rapidly changing and increasingly complex business environment. Prior to this role, Mr. Moritz served as the managing partner of the New York office and the Metro Region. He also led the Financial Services Audit and Business Advisory practice for PricewaterhouseCoopers across the U.S., covering Banking, Capital Markets, Insurance, Investment Management and Real Estate. From 1991 to 1993, Mr. Moritz served a three-year tour in PricewaterhouseCoopers -Tokyo where he provided audit and advisory services to numerous European and US financial services organizations. Mr. Moritz joined PricewaterhouseCoopers in 1985 after completing his B.S. in Accounting at SUNY-Oswego. He was admitted into the partnership in 1995.
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