ABA Young Lawyers Division Tax Law Committee Newsletter

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1 October 2014 Volume 1, Issue 1 Page 1 Meet the New Leadership of the ABA Young Lawyers Division Tax Law Committee Will Johnson, Co-Chair Will Johnson Attorney Haynsworth Sinkler Boyd, P.A Main Street, 22nd Floor (29201) Post Office Box (29211) Columbia, South Carolina Phone: Fax: Direct: Mobile: Will Johnson practices in the areas of tax and economic incentive matters. He has worked extensively on structuring incentives to facilitate investments by domestic and foreign companies of over $2 billion in South Carolina, and he advises both U.S. and international clients on a wide range of tax and corporate law matters. He regularly appears before local government bodies on behalf of clients and is a frequent speaker on economic development strategies. Johnson is a graduate of Wofford College (2002) and the University of South Carolina School of Law (2005), and he received his LL.M. in taxation from New York University School of Law (2006). He is the immediate past president of the South Carolina Bar Young Lawyers Division and an active member of the International Association of Young Lawyers (AIJA). He was named the Young Lawyer of the Year by the South Carolina Bar Young Lawyers Division in 2010 and the Young Professional of the Year by the Greater Columbia Chamber of Commerce in In his own words : My involvement with the ABA Young Lawyers Division actually started because of my involvement with Special Olympics South Carolina. After forming a partnership between the SC Bar Young Lawyers Division and Special Olympics, I became more involved in our state s division at a leadership level, which in turn led me to get engaged at the national level. I have been a delegate to the ABA Young Lawyers Division for several years and co-chaired the ABA YLD Fall Conference in Charleston in While I have thoroughly enjoyed my time with the ABA Young Lawyers Division, my energy has not been directed toward substantive legal practice until now. I am excited about taking a leading role within the ABA YLD Tax Law Section and hopefully expanding the membership benefits that we offer to young tax practitioners across the country.

2 October 2014 Volume 1, Issue 1 Page 2 Teddy Lahoud, Co-Chair Teddy Lahoud Attorney PricewaterhouseCoopers LLP 200 Public Square Cleveland, Ohio Phone: Teddy Lahoud is a Senior Associate specialized in International Tax Services at PricewaterhouseCoopers LLP. Teddy has substantial experience planning, designing and implementing integrated global holding company structures, establishing treasury cash-pooling platforms for tax-efficient financing, debt/equity structuring, foreign tax credit planning and supporting companies through cross-border mergers and acquisitions. Teddy has worked on numerous major cross-border transactions and advised clients with tax consulting services in a wide variety of industries, including manufacturing, healthcare, financial, infrastructure and retail. Prior to moving to the Lake Erie International Tax practice, Teddy spent two years in the Ohio/Kentucky/Indiana market working in International Tax Services at PwC. Prior to that, Teddy worked at the Indiana Department of Local Government Finance as a legal associate for one year and Eli Lilly & Company as In-House International Tax Intern for four months. Teddy s diverse background and experience gives him a unique ability to analyze corporate transactions from different perspectives and advise on current and novel business structures for multinational corporations. Teddy earned a J.D. from Indiana University Indianapolis, a M.S. and B.S. in Economics with a minor in Accounting from North Carolina State University. He is an Attorney licensed in Illinois, CPA in Ohio and active member of the ABA and the AICPA.

3 October 2014 Volume 1, Issue 1 Page 3 Taylor P. Bechel is a tax and wealth planning associate in Venable LLP s Washington, DC office. She focuses on minimizing federal and state estate, gift, and generation-skipping taxes for individuals and families. She graduated from Georgetown University in 2012 with a Tax LL.M. and from the University of Colorado in 2011 with a J.D. In her own words: I have attended several ABA Tax Section meetings, which prompted my desire to get involved with the ABA s YLD Tax Law Committee. I look forward to serving as a Vice-Chair and being a resource to Tax Law Committee members. Taylor P. Bechel, Vice Chair Taylor P. Bechel, Esq. Venable LLP 575 7th Street, NW, Washington, DC Phone: Fax: Main: Asel T. Mukeyeva, Vice Chair Asel Mukeyeva is an associate attorney at Stinson Leonard Street, LLP based in the Kansas City office. Asel advises on a broad range of tax matters including corporate and partnership tax, tax controversies, state and local tax, taxation of not-for-profit tax exempt organizations, and taxation of trusts and estates. Asel holds an LL.M. in Taxation from New York University School of Law and a J.D. from Washburn University Law School. Asel T. Mukeyeva Attorney Stinson Leonard Street LLP 1201 Walnut Street, Suite 2900 Kansas City, MO Phone: Fax: In addition to her involvement with the ABA, Asel is a co-founder of the Kansas City Tax Club, serves as co-chair of the Tax Committee for Kansas City Metropolitan Bar Association and serves on the pro bono panel for the University of Missouri Kansas City Tax Clinic. In her own words: I am very excited to be a part of this group of young leaders. This is my first leadership role with the ABA and I look forward to meeting and serving my fellow members of the ABA YLD Tax Committee.

4 October 2014 Volume 1, Issue 1 Page 4 Vlad Frants, Vice Chair Vlad Frants Attorney U.S. Tax Court Washington, D.C. Vlad Frants is a tax attorney with a strong tax planning background. Vlad is currently clerking at the U.S. Tax Court in Washington, D.C., where he is deepening his tax controversy & litigation skills. Prior to his clerkship, Vlad published on a broad range of tax topics, including cloud computing taxation, FATCA, expatriation tax, VAT, section 199, innocent spouse relief, deductibility of mixed-use vacation home expenses, tax rules for immigration law practitioners, and the Chinese taxation system. His publications have appeared in law reviews and professional journals, including the UCLA Journal of International Law and Foreign Affairs, T.M. Cooley Law Review, Currents: International Trade Law Journal, ABA Tax Section NewsQuarterly, ABA Young Lawyers Division 101 Practice Series, NYSBA Family Law Review, and NYSBA Business Law Journal. Vlad also co-authored a chapter in an ABA-published book. Vlad has also presented at conferences and continuing education seminars, including those organized by Bloomberg BNA CITE, Networking Seminars CPE, and Fordham Tax Society. Topics covered have included the tax aspects of structuring inbound investments, section 199, cloud computing taxation, and Chairman Camp's proposals. Vlad holds an LL.M. in Taxation from Georgetown University Law Center, an MST from the Fordham University Graduate School of Business, and a J.D. from Brooklyn Law School. In his own words: My involvement with the ABA started with the ABA Section of International Law (SIL). I started as a member and eventually became vice chair of the International Tax Committee. My favorite memory was attending the ABA SIL leadership retreat in San Francisco a few years ago. I also served as vice chair of the ABA YLD Tax Law Committee a couple of years ago, and at the time, the chair asked the committee's leaders to submit an article on an area of tax law. I decided to write a piece on cloud computing taxation. To my surprise, the article was well-received, highly circulated, and helped set me apart as a professional knowledgeable in cloud computing taxation law! I am excited to part of the ABA YLD Tax Law Committee again!

5 October 2014 Volume 1, Issue 1 Page 5 General Announcements The ABA YLD Tax Law Committee began its substantive programming work with a one-hour CLE at the ABA YLD Fall Conference in Portland, Oregon on October 10, Lacy Durham (Deloitte Tax, LLP), Michael Wells (Wells Liipfert, PLLC),and Mackenzie Hogan (Harris & Bowker LLP) provided a presentation on choice of entity decisions, with a focus on the key tax considerations that impact entity structuring. The ABA YLD Tax Law Committee leadership is working on proposals for additional CLE offerings (in-person and via teleseminar or webinar). If you are interested in proposing a CLE, please contact Will Johnson or Teddy Lahoud Happy Hour at PostScript The ABA Young Lawyers Division Tax Committee and the ABA Section of Taxation invite you to a happy hour at PostScript on Thursday, November 6, Please feel free to invite others who may be interested. Thursday, November 6, :00 8:00 pm PostScript (in the Madison Hotel) th Street, NW Washington, DC 20003

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