CBIA 2015 Connecticut Tax Conference June 26, 2015 Presenters

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1 Robert L. Day III Robert Day is a local attorney with experience in a Big Four state and local tax practice. Day provides state and local tax planning, compliance, and audit defense services for various tax types, including state income, sales and use, and gross receipts taxes. He has more than eight years experience in the accounting field, including positions in both public accounting and private industry. Day has worked with a broad range of clients across many industries, from startup businesses to Fortune 100 companies. He has extensive experience with state tax issues unique to manufacturing, broadcasting, and financial services businesses, as well as financial statement reporting issues. Day is a member of the American Bar Association, the Connecticut Bar Association, and the Connecticut Society of Certified Public Accountants. He received a bachelor s degree in business management from the University of Vermont and a juris doctor from the University of Connecticut. He is admitted to the bar in Connecticut and Massachusetts. Paul Greenfield Consultant CT Sales Tax Solutions, LLC Paul Greenfield started CT Sales Tax Solutions, LLC, after retiring from the Connecticut Department of Revenue Services as the manager of the Hartford Regional Sales and Use Tax Field Audit Unit. With over 31 years of service with DRS, Greenfield is well aware of the burden sales and use taxes can have on an organization s resources. At the Department of Revenue Services, he worked on a number of agency/state initiatives, including Overlapping Audit, Buy Connecticut, Sales Tax Legislation Simplification, the Manufacturing Ad Hoc Committee, Sales Tax Audit Refunds, the Agency s Managed Compliance Task Force, and the Fraud Audit Guidelines Committee. As a member of the Federation of Tax Administrators (FTA), he worked closely with both the private and public sectors in drafting regulations and white papers related to electronic commerce, statistical sampling in audits, and managed audit programs. Prior to his joining DRS, Greenfield held positions in public accounting, manufacturing, and insurance. An experienced speaker, he has been a frequent presenter for CBIA, the Connecticut Society of Certified Public Accountants, the Federation of Tax Administrators, the Institute of Professionals in Taxation, and various professional and civic organizations. Greenfield has a bachelor of science degree in accounting from the University of Hartford.

2 Felicia Hoeniger Attorney Robinson+Cole LLP Felicia Hoeniger is counsel with Robinson & Cole. Her practice focuses on state and local tax matters, including personal and corporate income taxes, sales and use taxes, excise taxes, and gift and estate taxes. She advises and represents clients in connection with preliminary tax planning, audit defense, and post-audit administrative and judicial appeals. She also counsels clients with respect to issues involving state tax credits and the Freedom of Information Act as it relates to confidential tax return information. Prior to joining Robinson & Cole, Hoeniger was with the Connecticut Department of Revenue Services, holding positions that included litigation tax attorney and director of the legal division. Hoeniger frequently speaks on state and local tax issues and has presented to groups including the American Bar Association, NYSSCPA/FAE Tri-State Conference, Institute for Professionals in Taxation, the Northeastern States Tax Officials Association, and the Connecticut Society of CPAs. Hoeniger is admitted to practice law in Connecticut and New York. She is a member of the Taxation Section of the American Bar Association and the Tax Section of the Connecticut Bar Association. She received her bachelor s degree in political science from Bates College and her juris doctor degree, magna cum laude, from the Benjamin N. Cardozo School of Law. Douglas A. Joseph, CPA Tax Partner BlumShapiro & Company P.C. Doug Joseph works with a wide range of clients in the areas of Connecticut sales and use tax, multi-state tax, corporate income tax, and personal income tax for businesses and their owners. In addition to his state tax expertise, Joseph is experienced in federal tax compliance and planning, and his involvement in professional associations nationally enables quick access to resources regarding taxation in the U.S. and throughout the world. A frequent speaker at professional, trade, and civic programs on subjects of federal and state taxation, Joseph has published numerous articles and has appeared on radio and television programs on taxation. His many years of involvement with various professional associations and committees includes founding the Baker Tilly International State and Local Tax Committee. Joseph joined BlumShapiro upon receiving his B.S. degree in accounting from Binghamton University. He earned his M.S. in taxation from the University of Hartford.

3 Ryan V. Leichsenring Associate Shipman & Goodwin LLP Ryan Leichsenring is an associate at the law firm of Shipman & Goodwin LLP. His tax practice involves all areas of international, federal, state, and local taxation, with a particular emphasis on personal income tax and exempt organization matters. Together with the other members of the Shipman & Goodwin Tax and Employee Benefits Practice Group, he has represented individuals with regard to multi-state taxation issues, tax planning, enforcement and collection defense, and other federal and state tax controversies. Leichsenring is admitted to practice law in Connecticut. He is a member of the Taxation Section of both the American Bar Association and the Connecticut Bar Association and is a member of the Hartford County Bar Association. He also serves as legal counsel to the Greater Hartford Jaycees Foundation. He was appointed to the Connecticut Department of Revenue Services External Editorial Review Board. Leichsenring earned a bachelor s degree in economics from the University of Pennsylvania, the Wharton School, magna cum laude, and a juris doctor degree from the University of Connecticut School of Law, with honors. Alan E. Lieberman Partner Shipman & Goodwin LLP Alan Lieberman is a partner in the law firm of Shipman & Goodwin LLP and co-chair of its Tax and Employee Benefits Practice Group. Lieberman has been appointed to the Connecticut Department of Revenue Services External Advisory Group as a member of the Connecticut Bar Association. He has served as co-chair of the Connecticut General Assembly Task Force and the Department of Revenue Services Committee on the Taxation of the Financial Services Industry. He also has served as a member of the Connecticut Streamlined Sales Tax Commission, the Department of Revenue Services Business Users Group, the Committee on the Taxation of Partnerships and Limited Liability Companies, and the Committee on the Single Factor Apportionment Formula. Lieberman is a member of the Tax Committee of the Connecticut Business and Industry Association, the MetroHartford Chamber of Commerce Tax Policies Committee, the Executive Committee of the Tax Section of the Connecticut Bar Association, and the State Tax Section of the Connecticut Society of Certified Public Accountants. He has written numerous articles and is a frequent lecturer on tax-related issues. Lieberman is admitted to practice law in Connecticut, the United States District Court, United States Court of Appeals for the Second District, and the United States Tax Court. He is a member of the Taxation and Business Law Sections of the American Bar

4 Association, the Taxation and Business Law Sections of the Connecticut Bar Association, and the Hartford County Bar Association. He received his bachelor s degree from Yale University, cum laude, in 1978 and his juris doctor degree, magna cum laude, from the University of Michigan Law School in Bonnie D. Stewart Vice President and General Counsel CBIA Bonnie Stewart is vice president of government affairs and general counsel for the Connecticut Business & Industry Association, the state s largest business organization. CBIA works to promote a healthy business climate, supporting economic growth and job creation in the state. In addition to managing CBIA s government affairs and outreach & engagement staff, Stewart leads the association s Government Affairs Council, Taxation and Finance Committee, and Monday Morning Group. She joined CBIA as an attorney specializing in corporate governance and liability. In her 27 years with the association, she has represented the business community on a variety of issues before the state legislature and various state agencies. Key issue areas for Stewart have included business taxes, labor and employment, healthcare, and liability. She has served on numerous task forces, councils, and boards studying such matters as property taxes, medical privacy, labor and employment law, and non-compete agreements. Before joining CBIA in 1988, Stewart worked for the office of the Connecticut Attorney General. She received her juris doctor degree from Franklin Pierce Law Center in Concord, New Hampshire, and her bachelor of science degree from the University of Connecticut. Kevin B. Sullivan Commissioner Connecticut Department of Revenue Services Kevin Sullivan was reappointed by Governor Malloy in 2015 to serve as Connecticut s Commissioner of Revenue Services. Sullivan is committed to making the department a strategic resource for state fiscal and economic policy as well as a high-performance agency driven by efficiency, employee engagement, transparency, and taxpayer fairness. He serves on the board of the Federation of Tax Administrators. As an attorney, his areas of focus included administrative, telecommunications, and banking law in private practice and corporate practice. He has also worked as a vice president for community & institutional relations at Trinity College, taught media and

5 public policy, and has served on the boards of the University of Hartford, Saint Joseph College, Hebrew Home & Hospital, National Alliance on Mental Illness, and Senate Presidents Forum. Widely recognized for his leadership in state government, Sullivan served as lieutenant governor of Connecticut ( ), state senate president pro tempore ( ), and state senator ( ). He was also a town councilor and mayor of his hometown ( ). Sullivan graduated from Trinity College in 1971 and the University of Connecticut School of Law in He was named to the Darden School s Program for Emerging Political Leaders at the University of Virginia. Tony Switajewski, CPA Partner BlumShapiro & Company P.C. Tony Switajewski is a certified public accountant with more than 25 years of federal and state taxation experience. He specializes as a state and local tax consultant with BlumShapiro & Company P.C. in West Hartford. Throughout his career he has gained industry background in manufacturing, consumer products, biotechnology, software development, retail, and financial services companies. Switajewski specializes in Connecticut and multi-state taxation, and his experience encompasses the areas of corporate income/franchise taxes, pass-through entity taxation, tax credits, personal income taxation, and sales and use taxes. He has been a member of the Connecticut Society of Certified Public Accountants (CTCPA) State Taxation Committee for more than 15 years, serving as chairperson three times. In addition, he actively participates as a member of CBIA s Tax Committee and is the current chairperson of the State Taxation Committee of the U.S. Baker Tilly International affiliation of accounting firms. Switajewski received a bachelor s degree in accounting from Central Connecticut State University and a master s degree in taxation from the University of Hartford. Jennifer Whalley Manager PricewaterhouseCoopers LLP Jennifer Whalley is a manager in PricewaterhouseCoopers LLP s Hartford Office State and Local Tax practice, which provides state and local tax planning, compliance, and audit defense services for various tax types, including state income, sales and use, and gross receipts taxes. Whalley has extensive experience in state and local due diligence for mergers and acquisitions. She has been with the firm for more than seven years.

6 A member of the Connecticut Society of Certified Public Accountants, Whalley has served on the CTCPA Advisory Committee and has served as chair of the CTCPA State Tax Committee. Whalley received a bachelor s degree in hotel, restaurant, and travel administration from the University of Massachusetts and a master s degree in accounting from Western New England College.