2012 Tax Forum
October 17-19, 2012
Las Vegas, NV
Grant Thornton LLP
SHOW FULL BIO » Eddie Adkins is a partner in Grant Thornton’s national tax office in Washington, D.C. He has the primary responsibility within Grant Thornton for tracking new regulatory and legislative developments related to employee benefits and executive compensation. He has written extensively on compensation and benefits topics, including articles in the Daily Tax Report and Tax Notes. He has also written articles for journals such as the Compensation Planning Journal, The Tax Advisor, and The Journal of Taxation. He has been quoted in various newspapers across the country, including he Wall Street Journal, the New York Times, the Chicago Tribune and USA Today. Eddie has also appeared on CNBC. He is a former chair of the American Institute of CPAs’ employee benefits and compensation technical resource panel, and currently serves on the AICPA's Tax Executive Committee and its Health Care Reform Task Force.
Vice President, Business & Finance
Armstrong Atlantic State University
SHOW FULL BIO » David Carson has held administrative and finance positions in the higher education sector for over 25 years. David is the Vice President for Business and Finance with Armstrong Atlantic State University. David also held the Vice President for Business and Finance position at Washington & Jefferson College From July 2005 through July 2008. From July 2000 through July 2005, David was the Associate Vice President for Finance at Rollins College. At Rollins, David managed and provided leadership for the operations of accounting, financial reporting, bursar, investments, cash management, purchasing, accounts payable, auxiliaries, and budgeting. David started his career in higher education with Indiana University. He began his employment with Indiana in January 1987 and was with them until June 2000. While at Indiana University, David worked in the Internal Audit department starting as and internal auditor and working his way up to the Associate Director of Internal Audit. He also worked three years at the Chief Accountant. As Chief Accountant he was responsible for managing the accounting, cash management, tax operations, and internal control structure of the system-wide university (eight campuses). He directed the quarterly and annual financial reporting process. David has a B.S. in Accounting & Economics from the University of Indianapolis. He also holds a Masters in Professional Accountancy from Indiana University. David is a Certified Public Accountant (C.P.A.), Certified Internal Auditor (C.I.A.), and a Certified Fraud Examiner (C.F.E.). David is a member of National Association of College and University Business Officers, American Association of Certified Public Accountants, Indiana Certified Public Accountants, Institute of Internal Auditors, and the Certified Fraud Examiners Association. He also is a member of the NACUBO Tax Council.
Director, Internal Audit & Tax Compliance
University of San Francisco
SHOW FULL BIO » As Director of Internal Audit and Tax Compliance at the University of San Francisco, Dominic L. Daher’s responsibilities to the University President and Audit Committee of the Board of Trustees are substantial and far-reaching; he is responsible for oversight of all internal audit and tax matters at the University. Mr. Daher also serves as an Adjunct Professor of Law in the University’s Law School where he teaches Federal Income Taxation, Nonprofit Taxation, and Tax Policy. In 2005, Mr. Daher garnered the Outstanding Faculty of the Year Award, and in 2015, Mr. Daher was awarded the NACUBO Tax Award. Mr. Daher is a member of the NACUBO Tax Council, and he regularly presents at the NACUBO Tax Forum and UBIT conferences. Mr. Daher serves on the editorial advisory boards for some of the leading tax and accounting publications in the country, including: TAXATION OF EXEMPTS (WG&L), THE EXEMPT ORGANIZATION TAX REVIEW (TAX ANALYSTS), and A GUIDE TO FEDERAL TAX ISSUES FOR COLLEGES AND UNIVERSITIES (NACUBO). Additionally, Mr. Daher serves a member of the Financial Accounting Standards Board's (FASB) Not-for-Profit Resource Group. Mr. Daher is the author of over 40 published articles which deal with various aspects of federal tax law and accounting issues, including one which has been cited in a report to the United States Congress by the National Taxpayer Advocate and quoted in Forbes. Among his many other accolades, Mr. Daher is the co-author of a leading treatise on federal tax law, The Hornbook on the Law of Federal Income Taxation (Thomson West 2008), which has been cited in numerous decisions by various Federal Circuit Courts of Appeals and in a variety of law review articles. Mr. Daher’s other books include: Accounting for Not-For-Profit Organizations (BNA 2006), Accounting for Mergers and Acquisitions of Not-For-Profit Organizations (BNA 2009, revised 2012), Interest Expense Deductions (BNA 2007, revised 2012), Accounting for Business Combinations (WG&L 2008-2015); A Practical Guide to Corporate Taxation (CCH March 2012). Mr. Daher holds a Master of Laws in Taxation from New York University School of Law (where he served as the Graduate Editor of the Environmental Law Review); a Juris Doctor from Washington University School of Law (where he was the Judge Myron D. Mills Scholar); and both Master and Bachelor of Accountancy degrees from the University of Missouri-Columbia (where he was a merit scholar and graduated with honors).
University Tax Director
University of Minnesota-Twin Cities
SHOW FULL BIO » Kelly D. Farmer is the University Tax Director at the University of Minnesota and has served in that position since 2001. From 1995 to 2001, Kelly was at Arizona State University achieving the title of Senior Tax Manager. He started his career with the former “big eight” firm of Arthur Young & Co and later became a partner in a local CPA firm in Phoenix, Arizona. Kelly has a BS from Brigham Young University School of Accountancy. He is a Certified Public Accountant and is a member of the American Institute of Certified Public Accountants. Kelly specializes in higher education and exempt organization tax issues and is an instructor at numerous national seminars each year. He has also represented the higher education sector in hearings with the Internal Revenue Service regarding tax regulatory matters. Kelly served on the NACUBO Tax Council for eleven years through 2007 and as chair of the Tax Council for 2004 – 2005. Under the direction of Kelly, the University Tax Management Office (TMO) is responsible for advising and consulting on significant tax issues impacting a very large, decentralized, complex exempt organization. All tax matters of the University are addressed by the TMO and significant tax issues range from those dealing with tax-exempt debt, employment and fringe benefits, scholarships, state and local sales taxes, unrelated business income, and international tax issues, to representing the University in controversies involving federal and state tax authorities.
Deloitte Tax, LLC
SHOW FULL BIO » Jeff leads both the non-profit and employee benefits practices for the Indianapolis office of Deloitte Tax LLP. Jeff has over 25 years experience serving non-profit institutions including hospitals, health systems, foundations, colleges and universities, and student loan organizations. Jeff consults regularly with educational organizations on a variety of tax matters including unrelated business income tax issues, structuring joint ventures and similar transactions, tax-favored retirement programs, executive compensation matters, employment taxes and fringe benefits, international activities, and representing organizations during IRS examinations. Jeff holds a B.S. in Accounting from Indiana University and an M.S. in Taxation from Drexel University. Jeff is the Chair of the AICPA Exempt Organizations Tax Technical Resource Panel and serves on the AICPA Non-Profit Organizations Conference Steering Committee. He is also an emeritus member of the IRS Employee Plans TE/GE Council for the Great Lakes Region and serves as a board member and treasurer at Dress for Success Indianapolis.
President and Managing Director
Haseltine Partners, LLC
The Ohio State University
SHOW FULL BIO » Joseph R. Irvine is a faculty member and former Development and Tax Counsel at The Ohio State University, Columbus, Ohio. His practice included tax planning and compliance as well as resolving conflicts with the IRS and state and local tax agencies. He handled charitable gift planning, donor tax issues as well as issues regarding UBIT, compensation and benefit matters, and state and local tax matters. He was an attorney with a multistate law firm prior to joining the University. He also has experience with one of the Big Four accounting firms. He is past Chair of the Tax Council of the National Association of College and University Business Officers and the past co-chair of the Taxation Section of the National Association of College and University Attorneys. He is also a member of the Ohio State Bar Association and the past Tax Lead of the Steering Committee for the AICPA Not-For-Profit Industry Conference. He is a recipient of the NACUBO Tax Award. Mr. Irvine is a graduate of Kent State University (BBA, summa cum laude), the University of Cincinnati (MS, taxation) and Duke University Law School (JD, high honors). He is admitted to practice in Ohio and the Federal Court for the Southern District of Ohio. He is also a certified public accountant and a frequent speaker on tax issues.
University of Michigan
SHOW FULL BIO » Biography Edward J. Jennings is the tax director at the University of Michigan in Ann Arbor, Michigan. His responsibilities include providing tax planning and compliance services in addition to resolving conflicts with the Internal Revenue Service (IRS) and other state and local taxing agencies on behalf of the University and its affiliates. He is Chair of the Taxation Council of the National Association of College and University Business Officers (NACUBO) and recently served as a member of the IRS Information Reporting Program Advisory Committee (IRPAC) from 2006 until 2008. His articles “The Taxation and Reporting of Distributions Derived from Licensing Intellectual Property” and “Managing the Tax Consequences of Alternative Investments” appeared respectively in the March/April 2004 edition and the July/August and September/October 2006 editions of Taxation of Exempts. Mr. Jennings is the recipient of the NACUBO Tax Award for 2007. Previously, he worked as the tax manager for a non-profit healthcare system that was subject to an IRS Coordinated Examination Procedures (CEP) audit. He also has over 10 years of experience with international public accounting firms, specializing in nonprofit organizations, particularly with educational institutions and healthcare systems. He graduated from St. Joseph’s University in Philadelphia, Pennsylvania, with a B.S. in Accounting and from Wake Forest University School of Law in Winston-Salem, North Carolina, with a J.D. He is licensed as a CPA and holds bar licenses in the states of North Carolina and Illinois. He is married with two children.
University of South Florida
SHOW FULL BIO » Anne Jetmundsen is the Tax Advisor for the University of South Florida (USF) in Tampa, Florida and is Chair of the NACUBO Tax Council. She served on the IRS Information Reporting Program Advisory Committee (IRPAC) in 2011-2013. Ms. Jetmundsen has been instrumental in implementing tax compliance programs at USF for areas including unrelated business income tax, sales tax, fringe benefits, independent contractor and scholarship classification. Prior to assuming the Tax Advisor position in 1996, Ms. Jetmundsen was employed in the tax departments of TECO Energy, Inc. and KPMG Peat Marwick.
Arctic International LLC
SHOW FULL BIO » Donna E. Kepley is the President of Arctic International. Prior to starting her own firm, she was the Director of the International Tax & Legal Centre in KPMG’s International Headquarters in Amsterdam, The Netherlands. Before accepting her international assignment, she was the National Director of Nonresident Alien Tax Compliance in KPMG’s Exempt Organizations Tax Practice (“EXOTAX”). With respect to nonresident alien tax issues, she works with colleges, universities, and other non-profit and corporate entities to develop policies and procedures, provide tax training, and review payment software systems. Ms. Kepley began her professional practice as the Director of Tax Compliance Programs at Baker & McKenzie, an international law firm. Ms. Kepley is the author of several books on the topic of nonresident alien tax issues, Nonresident Alien Tax Compliance: A Guide for Institutions Making Payments to Foreign Students, Scholars, Employees, and Other International Visitors, Nonresident Alien Tax Compliance: A Practical Approach To Income Tax Treaties, and co-author of Immigration and Tax - At the Crossroads: A Guide for Tax and Payroll Professionals. She also created GLACIER, a comprehensive nonresident alien tax compliance software system, CINTAX and GLACIER Tax Prep, both tax return preparation software systems for foreign nationals. Ms. Kepley is a frequent speaker on nonresident alien tax issues at national conferences throughout the country.
University of Notre Dame
SHOW FULL BIO » Rick Klee has served as the Tax Director for the University of Notre Dame since 1998. As Tax Director, Rick coordinates the University's response to unrelated business income, property, sales, trust and payroll tax issues, as well as information return, benefit plan and other tax compliance services. He is a member of the NACUBO Tax Council and has participated as a speaker at the NACUBO Tax Forum, the Tax Institute for Colleges and Universities and other not-for profit conferences. Previously, Rick worked for 15 years as the CFO for a 65 physician multispecialty group, where part of his responsibilities included providing tax and financial planning services to the physicians. He also had more than seven year’s tax experience with Ernst & Young, the international public accounting firm. A CPA, he holds two degrees from the University of Notre Dame, a B.B.A. in Accounting and an M.A. in Theology. Rick is a member of the American Institute of Certified Public Accountants and the Indiana CPA Society.
Managing Director and Chief Operating Officer
University of Notre Dame
SHOW FULL BIO » Mark C. Krcmaric Managing Director & Chief Operating Officer University of Notre Dame Investment Office Mark C. Krcmaric received his BS from the University of Notre Dame in 1980 and his MBA-JD from Indiana University in 1983. After graduation, Krcmaric practiced law for 15 years in the areas of corporate law and finance, banking, and securities offerings and compliance including tax-exempt debt offerings, and regularly appeared before corporate boards of directors, local governmental bodies, and local and state administrative agencies. In his role in the Notre Dame Investment Office, Krcmaric is responsible for legal, tax and other regulatory and compliance issues, and risk management activities, and also oversees investment accounting and operations, performance reporting, custodian bank relationship, and administration of securities gifts and charitable trusts. He additionally serves as chief operating officer for the Investment Office, supervising budget, information technology and human resources issues.
Associate Director: Tax Compliance
University of Central Florida
SHOW FULL BIO » Joel Levenson is currently the associate director for tax compliance at the University of Central Florida located in Orlando, Florida. His primary responsibilities include coordination of audits, review of UBIT methodologies, opine on worker classification issues, tax-exempt debt issues and ensure compliance with other Federal & State taxing authorities. Joel is proudly involved with NACUBO, serving as a member of the Tax Council. He has been involved with NACUBO's advocacy efforts involving Forms 1098-T and commenting on proposed legislation. He was a recipient of the 2015 NACUBO Tax Award. Prior to joining UCF in 2009, he worked as a tax supervisor at McGladrey focusing on FAS109, FIN48, C & S Corps, IRS audit response and international compliance. He was heavily involved with recruiting & training. Joel graduated from the University of Central Florida with a B.S. in Accounting and an MST. Joel and his wife are raising two lovely daughters.
Associate Director of Tax Compliance
University of San Francisco
SHOW FULL BIO » Dawn G. Mayer holds a Master of Laws in Taxation from New York University School of Law and a Juris Doctor from Temple University School of Law where she was awarded the Joseph W. Price III Memorial Prize in Taxation. Ms. Mayer is the Associate Director of Tax Compliance for the University of San Francisco and also serves as an Adjunct Professor in the University of San Francisco’s School of Management where she teaches Federal Taxation I and II.
Director, Tax-Exempt Bond Compliance & Special Projects
SHOW FULL BIO » CYNTHIA E. NETHERCUT Cynthia is currently the Director of Tax-Exempt Bond Compliance and Special Projects in the Office of Tax and International Compliance at Yale University. As Director of Tax-Exempt Bond Compliance, she is responsible for all aspects of the University’s tax-exempt bond compliance program, including chairing the Tax-Exempt Compliance Committee, a committee of lawyers and finance staff charged with developing, approving, and implementing policies and procedures regarding tax-exempt bond compliance. Before becoming the Director of Tax-Exempt Bond Compliance, Cynthia was the Director of Capital Management at Yale University. In this role, she was responsible for the University’s capital management process from the development of the capital budget to the approval, funding/financing, and close-out of capital projects. She was appointed to the Tax-Exempt Bond Compliance Committee when it was created in December 2006. Prior to joining Yale in 2002, Cynthia held positions in capital planning, strategic planning, economic analysis, and operational auditing at various mass transit and public agencies, including the Regional Transportation Authority in Chicago, Illinois; the New Jersey Transit Authority; the New York City Transit Authority; and the New York City Mayor’s Office of Management and Budget. She received her Master in Public Affairs from Princeton University and her Bachelor of Arts degree from Kalamazoo College where she graduated Summa cum laude and Phi Beta Kappa.
SHOW FULL BIO » Travis L. Patton Partner National Tax Services Exempt Organization Tax Services firstname.lastname@example.org (202) 414-1042 voice (703) 517-9744 cell Travis is a Partner in PwC's National Tax Services office and is a member of the Exempt Organization Tax Services practice. For sixteen years, Travis has provided tax services to exempt organizations with a focus on higher education. Travis is resident in Washington, D.C., where he monitors legislative and regulatory developments from Capitol Hill and the Internal Revenue Service. He advises clients on various subject matters including IRS examinations, compliance, governance, compensation and benefits, unrelated business income tax, hospital community benefit and charity care, mergers and acquisitions, tax due diligence, international activities, and Form 990. A regular instructor on exempt organization matters, Travis most recently presented at conferences sponsored by the Georgetown University Law Center, NACUBO, and Healthcare Financial Management Association. Travis is the author of articles including one published in the AICPA's Journal of Accountancy on "Reporting Unrelated Business Income." Travis is a Certified Public Accountant licensed in Virginia and the District of Columbia, and he is a member of the American Institute of Certified Public Accountants. He graduated with a B.B.A. in Accounting from the College of William and Mary and obtained his M.S. in Taxation from American University. Travis is a member of the William and Mary Mason School of Business Accounting Advisory Board.
Tax Senior Manager
Deloitte & Touche LLC
SHOW FULL BIO » Kristina A. Rasmussen CPA, MBA Senior Manager Deloitte Tax LLP Minneapolis, MN Kristina Rasmussen is a Senior Manager in the Minneapolis office of Deloitte Tax LLP. She has over fifteen years of experience working with not-for-profit clients including public charities, private foundations, higher education institutions, health care organizations, other tax-exempt organizations, and public sector organizations as well as related taxable entities. Kristina has assisted a diverse group of clients working on a variety of issues related to the not-for-profit industry including unrelated business income issues, tax-exempt status qualifications, IRS Coordinated Examination Program (CEP) audit issues, and tax risk assessments. She recently spent three years supporting Deloitte’s Washington National Tax Practice as a specialist in tax matters related to tax-exempt organizations. Kristina received her Bachelor of Arts degree in Accounting and Master of Business Administration degree from the University of St. Thomas in St. Paul, MN.
University of Washington
SHOW FULL BIO » Julia Shanahan is the Tax Director, and Associate Director of Payroll, at the University of Washington. Julia is responsible for international, federal, state and local tax matters including unrelated business income, foreign entity taxes, sales tax and property tax. Her payroll duties include issues related to state and federal income tax withholding, withholding for employees in other countries, issuance of W-2s and other non-tax matters. Her other responsibilities include providing advice to all campus departments and also include assuring that the University is compliant in tax filings both domestically and internationally. Julia also provides tax assistance to healthcare affiliates of the University of Washington. Prior to joining the University, Julia worked for PricewaterhouseCoopers in Tokyo, London and Seattle addressing individual cross border tax issues, and domestic and international payroll matters. Julia holds a B.A. degree in International Business from Manhattanville College in Purchase, New York, a J.D. from Seattle University and an L.L.M. in taxation from the University of Washington. She is a member of the Washington State Bar.
SHOW FULL BIO » Gwen Spencer is a Partner in PwC's National Tax Services - Exempt Organizations Tax Services Practice (EOTS). She is a leader of the Boston EOTS practice and services clients in New England. She also provides tax services to higher education and healthcare clients nationally. Gwen has over 14 years of experience consulting in the area of tax issues related to higher education and healthcare and is a frequent speaker at industry events. Gwen served as an adjunct professor at Northeastern University teaching Tax-Exempt Entities in the Masters of Taxation Program. She is the author of "Partnership Investments by Public Charities - Tax Reporting Complexities" in the tax Advisor, which was published by AICPA in July 2005, and "Compensation of Key Employees and Intermediate Sanctions: How Does Your Organization Stack Up?" published in the Journal of Accountancy in October of 2007. In addition, she contributes annually to the Summary of Emerging Issues for Colleges and Universities, which is published by PwC. She is a graduate of Eastern Connecticut State University and received her JD from University of Connecticut and her LLM from Boston University School of Law. Gwen is a Certified Public Accountant. She is a member of the AICPA, ABA (Chair of the Tax & Accounting Interest Group - Health Law Section), HFMA, AHLA, and the Boston Bar Association.
Associate Vice President and University Controller
SHOW FULL BIO » Brian M. Thomason, Associate Vice President and University Controller, earned a B.B.A. in Finance, Summa Cum Laude, from Abilene Christian University in 1999 and his M.B.A in Finance from Auburn University in 2005. Mr. Thomason began his career at Pepperdine University in the Office of Financial Planning. In 2000, he returned to Abilene to serve his alma mater as Manager of Financial Planning and Reporting. In 2004, he began his second tour of duty at Pepperdine University and in 2007 was named University Controller. He became an Associate Vice President in 2011. Mr. Thomason is a Certified Public Accountant and has over 15 years experience in higher education finance and accounting. In addition, he teaches as an Adjunct Professor of Accounting and Finance at Pepperdine’s Seaver College and its Graziadio School of Business and Management. He is a member of the NACUBO Tax Council, serves as Treasurer of the BMW Car Club of America - Los Angeles Chapter, and is a member of the Board of Global Samaritan Resources, an Abilene, TX-based non-profit that sends medical relief supplies and equipment around the world. He is also member of the Finance Committee at the Conejo Valley Church of Christ, and has served on the Board of several other Ventura County, CA non-profit corporations.
Chief Financial Officer
Medical University of South Carolina
SHOW FULL BIO » Patrick J. Wamsley Chief Financial Officer Medical University of South Carolina Patrick J. Wamsley has been Chief Financial Officer of the Medical University of South Carolina (MUSC), in Charleston, South Carolina since December 2001. He received a B.S. in Economics from Auburn University and a Master of Professional Accountancy degree from Georgia State University. He is a licensed CPA in the State of Georgia. Mr. Wamsley has a combined 26 years of higher education experience in Community College, Research and Doctoral, and Academic Medical institutions. He is an Instructor in the College of Dental Medicine at MUSC where he teaches Practice Management and is currently a member of the SACUBO Board of Directors and NACUBO Tax Council. Mr. Wamsley previously chaired the Research and Doctoral Committee of SACUBO.
Senior Director, Corporate Tax Reporting & Services
SHOW FULL BIO » Amy Goodreau Williams, Director of the Corporate Tax Department at Duke University. Prior to joining Duke University in 2005, Amy worked for many years in KPMG's Tax Exempt Practice, serving higher education clients and other tax-exempt organizations. She is a member of the NACUBO Tax Council. Amy graduated from George Mason University in Virginia, with a Bachelor of Science in Accounting. She is licensed as a CPA in both Virginia and North Carolina.
2012 Tax Forum
October 17-19, 2012
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