Joy Sabino Mullane
Faculty Director of the Graduate Tax Program, Professor of Law
BiographyProfessor Mullane joined the Villanova faulty in 2006. Professor Mullane received her B.A., J.D. with honors, and LL.M. in Taxation from the University of Florida. While at the University of Florida, she served as a senior research editor on the Florida Law Review and published a casenote, “Employer Liability for Hostile Environment Sexual Harassment Created by Supervisors Under Title VII: Towards a Clearer Standard?,” 51 Florida Law Review 559 (1999). She also was invited to join the Order of the Coif. After law school, she was a corporate finance associate at Paul, Hastings, Janofsky & Walker in Atlanta, then clerked for the Honorable Susan Black on the United States Court of Appeals for the Eleventh Circuit, and later worked as an associate specializing in employee benefits and financial products tax at Davis & Harman in Washington, D.C. In 2005, she joined the University of Florida Levin College of Law faculty as a Visiting Assistant Professor, teaching Corporate Tax, Federal Income Taxation, and Federal Tax Research. At Villanova, Professor Mullane teaches Introduction to Federal Taxation, Wealth Tax, a seminar on Retirement Policy and courses in the Graduate Tax Program.
EducationUniversity of Florida Levin College of Law, LLM University of Florida Levin College of Law, JD University of Florida, BA
Courses and SeminarsFederal Wealth Transfer Taxation Introduction to Federal Taxation Retirement Policy Wealth Tax Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Associate Professor, Accountancy & Information Systems
BiographyDr. Shelley Rhoades-Catanach is a member of the accounting faculty of Villanova University School of Business, where she teaches a variety of tax and accounting courses in Villanova's undergraduate, MBA, Master of Accounting and Professional Consultancy, and Graduate Tax programs. Prior to joining Villanova, she taught at Washington University in St. Louis. She has also served as a visiting faculty member at Darden Graduate School at the University of Virginia and at INSEAD in Fontainebleau, France. Shelley obtained her undergraduate degree in accounting from the University of Nebraska and received her Ph.D. in accounting from the University of Texas at Austin. Shelley's research applies game-theoretic modeling techniques to examine the impact of taxes on strategic decision making in such areas as tax reporting and auditing, changes in tax policy, taxpayer rights legislation, and the impact of state taxation on firm location and investment decisions. She has published articles in journals such as The Accounting Review, Research in Accounting Studies, Journal of the American Taxation Association, Issues in Accounting Education, and Journal of Accounting Education. She is also a co-author of two textbooks: Principles of Taxation for Business and Investment Planning and Advanced Strategies in Taxation. Prior to entering academia, Shelley spent seven years at Arthur Andersen as a tax professional. She is a CPA and a member of the American Institute of CPAs, the American Accounting Association, and the American Taxation Association. She is past president of the American Taxation Association, the tax section of the American Accounting Association, and a recipient of the ATA's Ray Sommerfeld Outstanding Tax Educator award.
EducationB.S. Accounting, University of Nebraska Ph.D Accounting, University of Texas at Austin Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
J. Richard Harvey
Distinguished Professor Of Practice
BiographySince August 1, 2010, Dick Harvey has been the Distinguished Professor of Practice at the Villanova University School of Law School and Graduate Tax Program. He also has over 35 years of multifaceted tax experience including: (i) Senior Government Official in the US Treasury Department and Internal Revenue Service during the Reagan, Bush II, and Obama administrations; (ii) Tax Partner and Leader of PricewaterhouseCoopers’ US Banking and Capital Markets Tax Practice (retired); and (iii) professor at both Bucknell University and The College of New Jersey. Immediately prior to joining the Villanova faculty, Professor Harvey was the Senior Advisor to the IRS Commissioner advising on tax administration and policy issues. He was a liaison with the US Treasury Department Office of Tax Policy, Congressional staff, and the Department of Justice, and also coordinated efforts among various IRS groups including the Chief Counsel’s Office and LB&I (formerly LMSB). He was significantly involved in a wide range of issues including highly publicized IRS efforts to (i) address off-shore tax evasion, and (ii) increase transparency by business taxpayers. In his role at PricewaterhouseCoopers, Professor Harvey provided CEOs, CFOs, and Tax Directors of the largest multi-national financial institutions with guidance and counsel regarding the leading tax and accounting issues. He is a nationally recognized expert in the financial accounting for income taxes (e.g., FAS 109, FIN 48, and IFRS). In addition, Professor Harvey provided extensive tax consulting advice to companies around the world on various technical tax issues. From 1986 to 1988 Professor Harvey was the Senior Accountant in the U.S. Treasury Department, Office of Tax Policy, and participated extensively in the negotiation and implementation of the 1986 Tax Reform Act. Professor Harvey is a frequent speaker, including major speeches to the Canadian Tax Foundation, Multistate Tax Commission, American Bar Association, Tax Executive Institute, Wall Street Tax Association, and Institute for International Bankers. He has also testified before Congress on the international tax planning done by Apple, Inc. and other multinational companies.
Practice ExperienceSenior Advisor to the Commissioner of the IRS Tax Partner and Leader of PwC's Banking and Capital Markets Tax Practice Senior Accountant US Treasury Department Office of Tax Policy Joined the faculty in 2010 Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Professor of Law
BiographyProfessor Book joined the Villanova Law School the Fall of 2000, where he is a Professor of Law. Professor Book received his B.A. from Franklin & Marshall College (magna cum laude), his J.D. from Stanford University School of Law, and his LL.M (Taxation) from New York University School of Law. At Stanford Law School, he was a founding editor of the Stanford Law & Policy Review, and at New York University School of Law he was a student-editor at the Tax Law Review. Prior to coming to Villanova, he was an associate at Davis Polk & Wardwell and at Baker & McKenzie in New York and London, and he was an Assistant Clinical Professor at Quinnipiac University School of Law in Hamden, CT. He is a national authority on tax procedure and issues affecting the low income taxpayer community. Book has written extensively on the relationship of IRS agency actions and broader principles of administrative law, on the intersection of tax and poverty law, and on tax compliance. Recent articles have appeared in the Stanford Law & Policy Review, Indiana University, University of Wisconsin, and American University Law Reviews, and in annual reports submitted to Congress by the National Taxpayer Advocate. He is also updating and revising the treatise, IRS Practice and Procedure, originally authored by his former colleague, the late Michael Saltzman. Book, a frequent speaker and panelist at bar associations and public interest organizations, has testified before Congress and the Treasury Department on the fair administration of our nation’s tax laws. He is the 2007 ABA Tax Section Spragens Pro Bono Award winner for his outstanding and sustained commitment to pro bono services with respect to federal tax law, and is a fellow of the American College of Tax Counsel.
- Associate Attorney, Tax Controversy Group, Baker & McKenzie, New York, NY.
- Associate Attorney, Tax Department, Davis Polk & Wardwell, New York, NY and London, UK.
- Joined the faculty in 2000.
Professor of Practice
Professor Semes joined the Villanova University Charles Widger School of Law faculty as Professor of Practice in the Graduate Tax Program in 2020. Professor Semes received his Bachelor of Music, summa cum laude, from Duquesne University, his Master of Fine Arts in Music from Carnegie-Mellon University and Juris Doctor from Villanova University Charles Widger School of Law. He has been an associate at Duane Morris and a partner at Blank Rome as well as a founding partner of Tucci & Semes. He has also been a principal at PriceWaterhouseCoopers and Ernst & Young and is currently of counsel at BakerHostetler. In addition, he served as Chief Counsel to the Pennsylvania Department of Revenue in the Tom Ridge administration. There, he drafted numerous regulations, litigated cases and was involved in drafting several significant pieces of legislation, including the Electric Deregulation Act and Taxpayers’ Bill of Rights. He has represented taxpayers in hundreds of state tax cases across the country and has reported victories in New Jersey, Pennsylvania and Michigan. At Villanova, Professor Semes will teach courses in the Graduate Tax Program both online and on-campus.Practice Experience:
- Associate, Duane Morris (Wilmington)
- Founding partner, Tucci & Semes (Wilmington and Philadelphia)
- Chief Counsel, Pennsylvania Department of Revenue (Harrisburg)
- Principal, PriceWaterhouseCoopers (Philadelphia)
- Principal, Ernst & Young (Philadelphia)
- Of counsel, BakerHostetler (Philadelphia)
Sean Bloodwell is a Partner in KPMG’s Federal Tax practice in Philadelphia. He has more than 15 years of experience serving corporate clients with their tax needs, including general tax consulting, tax compliance, tax controversy services and income tax accounting issues. Sean has held various leadership roles at KPMG, including national co-leader of the Compliance Management Services (CMS) practice as well as leader of the US compliance Center of Excellence. He also serves as the US lead for the Global Compliance Management Services team (GCMS). Sean has also been charged with leading a team of KPMG tax partners and managers in developing and implementing a standardized process within the firm for preparing income tax provision calculations for clients, including the development of a firm software platform to improve quality and efficiency. Sean serves many large, multinational corporations in a provision review capacity, supporting KPMG’s audit team. Education
- B.S. Villanova University
Ryan M. Bornstein
BiographyRyan M. Bornstein is a Partner at the law firm Harvey Ballard & Bornstein, LLC, and a member of the Pennsylvania and New Jersey bars. As a partner, Mr. Bornstein specializes in estate and income tax planning. Mr. Bornstein earned his B.S. degree in accounting and a minor in management information systems from the University of Delaware, and his J.D. and LL.M. from Villanova University School of Law. While in Villanova University School of Law, he served as the Business Editor of the Villanova Sports & Entertainment Law Journal. Mr. Bornstein has written several published articles on timely legal topics. These include: Corporate Protection: The Availability and Use of Indemnification for Corporate Defendants and Computer Crimes and the International Response. In addition, Mr. Bornstein co-authored, ERISA Disclosure Requirements: Electronic Notices, with Dean Henry H. Perritt, Jr.
EducationB.S. 1993 University of Delaware J.D. 1996 Villanova University LL.M. 1997 Villanova University Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
David A. Breen
BiographyMr. Breen is a Senior Counsel with the IRS Office of Chief Counsel in Philadelphia where he litigates cases in the United States Tax Court. Mr. Breen began his career with the Internal Revenue Service’s Examination Division in 1974. Before joining the Office of Chief Counsel in 1987, he was an Internal Revenue Agent and Field Examination Group Manager. Currently he works offshore compliance issues, including IRS’s voluntary disclosure initiatives. Mr. Breen frequently speaks before professional organizations on the topic of offshore tax evasion. In addition to being the 2010 IRS Attorney of the Year, he has also been a recipient of IRS Counsel’s National Litigation Award and the IRS Commissioner’s Award.
EducationB.S. 1976 LaSalle University M.B.A. 1980 LaSalle University J.D. 1984 Widener University School of Law Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
BiographyBrian Condon is a Principal in the Mergers & Acquisitions Tax practice in KPMG’s Tysons Corner, VA office since 2004. He consults on corporate tax transactions, including mergers, acquisitions, divestitures, corporate restructurings, spin offs, recapitalizations and redemptions. From 2000 to 2004, Brian was a member of the Corporate Tax group in the firm’s Washington National Tax (WNT) practice, where he worked on large corporate transactions for key clients. Prior to his role in WNT, Brian was a tax manager in KPMG’s New York, NY office. Before joining KPMG, Brian served as an attorney in the Office of the Chief Counsel for the Internal Revenue Service (IRS). Brian has authored or co-authored tax articles in Tax Advisor and the American University International Law Journal and Virginia Business. Brian is an adjunct professor of corporate tax law at the Villanova University Charles Widger School of Law, and has also served as a faculty member for the Pennsylvania Bar Institute. He is currently involved in the College of Tax Counsel, an organization of tax lawyers selected for their excellence in tax practice and furtherance of legal education. He is also admitted to the Bar Association Section of Taxation.
EducationB.A. Georgetown University J.D. American University Washington School of Law LL.M. in Taxation New York University School of Law Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
BiographyMark Cox is a Managing Director and co-leader of the State & Local Tax (SALT) practice at Global Tax Management, Inc. He specializes in supporting the day-to-day indirect tax operations for large corporate clients, specifically in the areas of automation, audit representation, and compliance. Mark’s primary responsibilities relate to technical research, streamlining/automating manual processes, and abatement of audit liabilities. Prior to joining GTM in 2011, he was Regional Director of a sales tax consulting firm, and an Assistant Director with Ernst & Young, serving the Mid-Atlantic Area SALT practice. Mark later founded Tax Management Associates, a sales tax consulting firm. Mark is also a member of the Association for Computers and Taxation (ACT) and the Institute for Professionals in Taxation (IPT).
EducationB.S. Merrimack College Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Thomas J. Donnelly
BiographyThomas J. Donnelly serves as Vice President of State & Local Tax for Comcast Corporation. In this role, he is responsible for state tax planning, policy, compliance, credits, incentives, financial reporting, audits, litigation, legislation and the state and local tax aspects of mergers and acquisitions. Tom has lead Comcast’s State and Local Tax practice since joining the Company in 1994. Prior to joining Comcast, Tom practiced tax and commercial law with the Philadelphia office of Pepper, Hamilton & Scheetz and previously worked in the Philadelphia office of Coopers & Lybrand. Tom holds a CPA & B.S. in accounting from Villanova University. Additionally, he received M.T. and J.D. degrees from the Villanova University School of Law and is a member of the Order of the Coif, a national legal honor society for law school graduates. Tom has lectured on various tax topics at numerous seminars, and as a guest lecturer at Villanova University’s Graduate Tax Program. He resides in Havertown, PA with his wife and their family.
EducationB.S. Villanova University M.T. Villanova University J.D. Villanova University
Courses and SeminarsState and Local Tax Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
James C. Fee
BiographyJames C. Fee, Jr. is the Senior Level Counsel for the Global High Wealth Industry in the Large Business and International Division (LB&I) of the IRS. He is the legal and technical advisor to the Industry Director and her staff of managers and revenue agents who focus compliance efforts on high wealth individuals and their controlled enterprises. Jim is also responsible for providing legal support to LB&I’s national Financial Products program. Previously, he was the Deputy Area Counsel for the Heavy Manufacturing and Transportation Industry serving as the primary assistant to the Area Counsel. He has had program oversight for two national tax shelter projects which involved providing strategic advice on global settlement initiatives, case development, and litigation. Jim served a ten month detail as the Acting Deputy Division Counsel (Operations) of LMSB in Washington, D.C., a three month detail as a Special Counsel on the Acting Chief Counsel’s staff, and a one month acting detail as Area Counsel for the Natural Resources and Construction Industry. After graduating from LaSalle University, Jim worked for a regional CPA firm in Philadelphia. He joined the Internal Revenue Service as a revenue agent and later became an appeals officer while earning his law degree in the evening. He received his degrees of Juris Doctor and Masters of Laws in Taxation (LL.M.) from the Temple University School of Law. During a break in service from the Office of Chief Counsel, Jim was associated with a law firm in New Jersey where he concentrated in the areas of tax planning, estate planning, IRS dispute resolution, and tax litigation. He is an adjunct faculty member in the Villanova University Law School's Graduate Tax Program and the Villanova University School of Business. Jim is a member of the bars of New Jersey and Pennsylvania. He is also a Certified Public Accountant (Pennsylvania license presently inactive).
EducationB.S. 1978 LaSalle University J.D. 1986 Temple University School of Law LL.M. 1990 Temple University School of Law Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Mr. Feinstein is a director at Deloitte Tax LLP where he has practiced since 1996. Prior to joining Deloitte, Mr. Feinstein was a tax partner in the law firm of Duane, Morris & Heckscher and in the law firm of Zapruder & Odell. Mr. Feinstein has over 25 years of experience in advising multinational companies and large privately held companies on domestic and international mergers and acquisitions and other business transactions, structuring of international operations, financial products, and foreign currency transactions, as well as other tax matters. His clients include companies in the manufacturing, pharmaceuticals, specialty chemicals, and financial services industries, among other industries. Mr. Feinstein serves as international tax leader for a leading multinational securities exchange and several multinational manufacturing concerns. He has been a frequent lecturer in the United States and Europe on a variety of tax topics, such as mergers and acquisitions, international reorganizations, structuring of international joint ventures, foreign tax credit planning, taxation of financial products, and foreign currency transactions, as well as other topics. Mr. Feinstein serves on the board of directors of the Philadelphia Tax Conference and serves as co-chair of the conference. Mr. Feinstein is currently serving as chair of the Foreign Currency Task Force of the International Tax Technical Resource Panel of the American Institute of Certified Public Accountants and is the principal author of the task force’s two sets of comments on proposed section 987 regulations. Education
- B.S. 1975 Temple University
- J.D., cum laude,1982 Brooklyn Law School
- LL.M. (Taxation) 1984 New York University
Jon G. Finkelstein
BiographyJon G. Finkelstein is a Principal in the Passthroughs group of KPMG’s Washington National Tax practice. Jon’s practice is primarily focused on providing tax planning advice to partnerships, limited liability companies and other passthrough entities. Jon has particular expertise in structuring complex joint ventures, restructurings, acquisitions, and dispositions involving operating businesses and real estate assets. Jon is a former Chair of the Real Estate Committee of the American Bar Association (Tax Section) and is the current Vice Chair of the Passthroughs and Real Estate Committee of the District of Columbia Bar Association (Tax Section). He is also a member of the Real Estate Roundtable’s Tax Policy Advisory Committee. He frequently publishes articles in leading tax publications and speaks at professional conferences across the country. Prior to joining KPMG, Jon was a partner at McDermott Will & Emery LLP, an international law firm.
EducationB.A. Columbia University J.D. University of Minnesota Law School Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Noel is a founding partner of Fleming Petenko Law where he focuses his practice on serving the legal needs of nonprofit organizations primarily in the areas of corporate law and governance, charitable trusts, federal, state and local tax matters, fiduciary duties, charitable fundraising, and related matters. He regularly acts as outside general counsel to a variety of nonprofit organizations including publicly supported charities, private foundations, mental health organizations, social service providers, museums, educational institutions, and health care facilities. Noel is active in the Pennsylvania nonprofit community and is a former Chair of the Pennsylvania Bar Association's Charitable Organizations Committee. He is also a course planner and presenter for the Pennsylvania Bar Institute's Annual Nonprofit Institute. He writes and speaks frequently on legal matters related to the operation of nonprofit organizations and has been recognized by his peers as a Super Lawyer in the field of nonprofit law. Education
- Temple University Fox School of Business and Management, B.B.A., summa cum laude
- Temple University Fox School of Business and Management, M.B.A.
- Temple University Beasley School of Law, J.D., cum laude
- Temple University Beasley School of Law, LL.M., Taxation
BiographyTodd Forney is a Partner in the Philadelphia office of PwC and has served in many roles for the Firm. Currently, he serves as the State and Local Tax Services site leader in the Philadelphia office. In this capacity, Todd is responsible for the delivery of all state and local tax services to Philadelphia area clients. Todd has over 30 years of experience in all aspects of multistate tax planning and consulting, with specialization in indirect taxation. His focus is on evaluating businesses’ indirect tax functions, and improving their systems and processes. Todd has extensive experience with the leasing industry, including consumer automobile leasing, fleet leasing and equipment leasing. In this regard, he worked with businesses to implement indirect tax and exemption certificate systems, integrate process assessments and improvements, and provide state audit representation. Prior to joining PwC, Todd was with the Pennsylvania Department of Revenue, Office of Chief Counsel, where he focused on various tax litigation and policy matters. Todd obtained a JD degree from The Dickinson School of Law and a BS degree from Syracuse University. He is a member of the Pennsylvania Bar Association, American Bar Association, Pennsylvania Institute of Certified Public Accountants and American Institute of Certified Public Accountants. He also holds a Six Sigma Black Belt certification. Todd has presented numerous papers and speeches on multistate tax issues before the Tax Executives Institute, Institute of Professionals in Taxation, Council on State Taxation, Federation of Tax Administrators, Multistate Tax Commission, Tax Section of the American Bar Association, American Society of Association Executives and various state bar and CPA groups. He also has authored several articles for the Journal of S Corporation Taxation and The Research Institute of America. Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Christopher Harvey is a Managing Partner and Attorney at the firm Harvey Ballard & Bornstein, LLC, He specializes in the legal transactions surrounding estate and income tax planning, estate administration, estate and trust tax return preparation, and business transactions and planning. Mr. Harvey serves as an Adjunct Professor of Law teaching Decedents, Estate and Trusts; Income Taxation of Trusts and Estates; Estate Administration; Federal Wealth and Transfer Taxation; and Estate Planning II. He has previously taught Taxation of Property Dispositions. Mr. Harvey participated as an outside advisor and guest lecturer to the Internal Revenue Service and aided in the creation of the Estate Planning Certificate Program offered by the Pennsylvania Institute of Certified Public Accountants and other state accounting societies. Mr. Harvey has lectured on over 800 occasions on estate and tax planning topics and was distinguished as the Outstanding Discussion Leader for the New Hampshire Society of Certified Public Accountants for the years 1997 and 1998. Education
- B.S. 1989 University of Delaware, Accounting
- J.D. 1994 Villanova University School of Law
- LL.M. 1995 Villanova University School of Law
BiographyDavid Hillegass is a Manager in the State and Local Tax Group at Global Tax Management. He specializes in indirect taxes from both a technical and a technological perspective. Since joining GTM in June 2016, David’s primary responsibilities have included supporting clients’ indirect tax compliance function, assisting with technical consultation on matters of indirect tax law, and providing implementation and remediation services for clients’ indirect tax technology. In addition, David provides support for clients’ fixed asset software modules. Prior to joining GTM, David began his career with PricewaterhouseCoopers LLP. He spent a total of 8 years in various functions within the organization. David serviced clients in aspects covering multiple areas of taxation, including: state and local sales and use taxes, state and local income taxes, payroll taxes, and trust taxes. David spent the latter portion of his previous experience assisting in the implementation and issue remediation of clients’ indirect tax technology in addition to providing indirect tax consulting. David’s goal is to provide high quality client service while identifying opportunities for efficiencies and tax savings.
EducationB.S. in Business Administration with Accounting concentration, University of Notre Dame M.S. in Taxation, Villanova University Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Joel E. Horowitz
BiographyJoel Horowitz is a Partner at McCarter & English. Mr. Horowitz has practiced in the area of employee benefits and executive compensation for over 30 years. He counsels employers and executives on employment, retention and severance agreements, equity-based compensation and incentive pay. He has extensive experience in the design and operation of compensation and benefit arrangements, including the operation of tax qualified plans, deferred compensation arrangements, and non-cash benefits. Mr. Horowitz has an active practice in the area of employee stock ownership plans, and has been involved in virtually every aspect of ESOP transactions for public and private companies. He has acted as trustee’s counsel, lender’s counsel and special corporate counsel in those transactions, which have ranged in size up to $800 million. Mr. Horowitz is a frequent speaker in the area of employee compensation and benefits, particularly on the topics of executive retention and compensation, incentive and equity plans, health plan design and workplace benefits. He has represented clients before the IRS, Department of Labor, and Pension Benefit Guaranty Corporation, and secured the first IRS approval of health plan debit cards. He has been an Adjunct Professor in the Graduate Tax Program at the Villanova University School of Law for over 25 years.
EducationB.A. 1975 George Washington University J.D. 1978 New England School of Law LL.M. 1982 Georgetown University Law Center
Courses and SeminarsQualified Pensions and Profit Sharing Plans, Employee Benefits, Aspects of Business Transactions, Employee Benefits Law Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Richard S. Hyman
BiographyMr. Hyman is the leader of Deloitte’s Philadelphia International Tax practice and has nearly twenty years of experience with the Firm in serving multinational companies across diverse industries and sectors. During this time, Richard has advised clients on international mergers, acquisitions and divestitures, tax efficient supply chain and financing structures and other global tax and treasury enhancement strategies in Asia, Europe and the Americas while closely collaborating with his clients’ cross-functional leadership. Mr. Hyman's areas of expertise include global tax minimization, foreign tax credit management, repatriation strategies, international tax attribute studies and accounting for income taxes. He is the national leader of Deloitte Tax’s International Tax ASC 740 group and has worked with some of the Firm’s largest clients in the resolution of complex tax accounting issues. Mr. Hyman is a CPA in Pennsylvania and frequent speaker on various international tax topics.
EducationB.S. 1992 University of Delaware M.S.T. 2001 Villanova University Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
BiographyDebbie Martino is currently Assistant Vice President, Corporate Tax Planning & Advisory for Lincoln Financial Group. Debbie is responsible for evaluating and implementing tax planning strategies across the federal, state, and local tax areas for both direct and indirect taxes. Her responsibilities also include providing transaction support and assisting with and implementing M&A transactions. Debbie has over 23 years of experience working in the tax field. She worked 15 years in Public Accounting for two of the largest accounting firms serving multi-national clients and Fortune 500 companies. During her work experience both in Public Accounting and as Tax Director for a privately held company, Debbie oversaw and coordinated services including tax accounting and financial reporting, tax compliance and reporting, tax planning and tax controversy both domestically and globally. Debbie is certified public accountant and a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants. Debbie received a Bachelor degree with honors from Drexel University and a Master of Science in Taxation from Villanova University. Debbie has taught Corporation Tax at Drexel University in the Masters of Accounting Program since 2013. She has coordinated, wrote and taught tax technical training sessions both in Public Accounting and Private Industry. Debbie also serves on the Board for the Philadelphia Tax Conference. Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Robert M. Maxwell
Robert M. Maxwell is Director of Estate and Trust Settlement for Glenmede. He is responsible for oversight of estate administration for estates where Glenmede is executor and settlement of terminating trusts where Glenmede serves as trustee. He manages the court accounting group that prepares accountings for trusts and estates required by the Courts and is responsible for the preparation of death tax returns for estates and post-mortem planning. Prior to joining Glenmede in 1999, Mr. Maxwell was employed by First Union National Bank, first as an administrative officer in the Equipment Leasing Department and then as a tax officer in the Death Tax Unit. Mr. Maxwell has been a lecturer and author for Pennsylvania Bar Institute seminars on such topics as Federal Estate and Gift Tax Preparation, Pennsylvania Inheritance Tax Preparation, and Federal Estate Tax Portability. Mr. Maxwell received a B.A. in 1984 and an M.A. in 1986, both from the University of Pennsylvania. In 1989, he received a J.D. from Villanova University School of Law. In 2001, Mr. Maxwell was awarded a certificate in business succession planning from The American College. He is a member of both the Philadelphia and New Jersey Bar Associations, and serves as co-chair of the Tax Committee of the Probate Section of the Philadelphia Bar where he has presented on the topic of Federal Estate Tax Portability. He is also a member of the Philadelphia Estate Planning Council. Education
- B.A. 1984 University of Pennsylvania
- M.A. 1986 University of Pennsylvania
- J.D. 1989 Villanova University
Kayci D. Petekno
Kayci is a founding partner of Fleming Petenko Law in Philadelphia where she focuses her practice on advising a variety of tax-exempt organizations, including private foundations, public charities, supporting organizations, and donor-advised funds. She advises clients on many types of matters including corporate formation and qualification for tax-exempt status, corporate governance, fiduciary duties, charitable fundraising, charitable contribution issues, federal and state tax law compliance, contract negotiation and drafting, corporate restructuring, unrelated business income tax, and related matters. She previously worked for a law firm providing legal advice and services to nonprofit organizations and as a tax associate in the Tax Advisory Group of an accounting firm. Kayci frequently speaks on legal matters related to the operation of nonprofit organizations. She has been selected as a Rising Star in Pennsylvania Super Lawyers® in the field of nonprofit law. She is serving as a member of the PBA’s Charitable Organizations Committee Council and the liaison between the Charitable Organizations Committee and the YLD. She has also served as a volunteer tax preparer and instructor for the Volunteer Income Tax Assistance (VITA) & Military VITA programs. Education
- B.S.M. Tulane University, A.B. Freeman School of Business
- J.D. Rutgers University School of Law
- M.B.A. Rutgers University School of Business
- LL.M. Taxation Temple University Beasley School of Law
BiographyRalph Pike, with over 19 years of experience in serving clients, practices in the firm’s Private Client Services area with a concentration on individual income, estate and gift taxation. His responsibilities include providing comprehensive tax planning solutions to high net worth clients and family office clients, on tax issues relating to: Individual income tax Partnerships S corporations Limited liability companies Estate, gift and generation-skipping transfer taxes Fiduciary income tax Before joining Andersen Tax, Ralph was with Arthur Andersen and KPMG, where in addition to his client responsibilities in Chicago, he also served in several firmwide roles including a two-year tour of service in the firm’s Washington National Tax Office. Ralph has served on the Estates, Gifts and Trusts Committee of the Illinois CPA Society.
EducationNorthern Illinois University, BS (Accounting) University of Illinois Law School, JD
AffiliationsIllinois CPA Society
- National Business Aviation Association
Joseph E. Ronan
BiographyJoseph Ronan is a partner at Morgan, Lewis & Bockius, LLP. Joseph concentrates his practice on public and private company employee benefits and executive compensation issues, as well as tax matters related to mergers and acquisitions, joint ventures, and other corporate transactions. A former in-house attorney in a major international telecommunications company, Joseph focuses on qualified and nonqualified compensation and retirement plans, executive and equity compensation, and benefits finance matters. His clients range from Fortune 100 companies to emerging growth and technology companies. Prior to joining Morgan Lewis, Joseph held a senior position in the law department of a Fortune 50 company. As a result, he has experience with benefits and corporate tax issues associated with M&A, dispositions, and joint ventures as well as tax audit and controversy matters, including state and local tax issues. Joseph has held leadership positions with Haverford College, Friends Select School, Philabundance, Philadelphia Volunteer Lawyers for the Arts, and the Tax Sections of the American Bar Association and the Philadelphia Bar Association.
EducationB.A. 1976 Haverford College J.D. 1979 LL.M. 1983 New York University Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
BiographyJim is a senior manager in KPMG’s Mergers & Acquisitions Tax practice. Jim joined KPMG in 2014 and is based in KPMG’s Tysons Corner, VA office. Jim has over 20 years of experience representing private and publicly-owned companies in many areas of federal taxation relating to their business transactions and ongoing operations. He has particular expertise in structuring and advising clients on a wide variety of corporate restructuring transactions, such as tax-free mergers and reorganizations, spin-offs, taxable stock and asset acquisitions and dispositions, like-kind exchanges, joint ventures and intercompany restructuring transactions. Prior to joining KPMG, Jim was a tax associate at Jones Day, and was a tax partner at Dow Lohnes PLLC.
EducationState University of New York at Albany, B.S. in Accounting, summa cum laude George Washington University, J.D., with honors Georgetown University Law Center, LL.M. in Taxation, with distinction, Valedictorian Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Chris Siegle is the Senior Wealth Advisor and Executive Director in the Scottsdale office of J.P. Morgan Private Bank. He is a member of the global Wealth Advisory group, offering clients and the professional community the insights gathered from extensive law practice, tax expertise, and exposure to the most interesting and innovative estate and tax planning techniques in the United States and internationally. Chris works with clients and their advisors to educate on the operation and efficiency of federal estate, gift generation-skipping transfer and income tax techniques. He blends his advice with teammates in the financial and lending practices of the Private Bank to bring the families he works with the most innovative solutions and benefits to the families over generations. Before joining the J.P. Morgan Private Bank in 2010, Chris was a partner in a Phoenix regional law firm where he practiced for over 13 years in trust and estate, tax and business planning practices. Chris has spoken and written nationally on tax and estate planning matters through the USC Tax Institute, Matthew Bender Books/LexisNexis Major Tax Planning 2020, Aspatore Books Inside the Minds of Family and Business Succession Planning, Thomson Reuters’ Estate Planning Journal, Strafford CLE, and numerous seminars for Bar Associations, Estate Planning Councils, Community Foundations, law firms, CPA firms, and other professional organizations throughout the United States. His teachings in GSTT planning, qualified small business stock planning, charitable planning with trust income tax planning, crypto currency, selling remainder interests and promissory notes, planning with retained interests and Code §§ 2036, 2038, 2043 and 2703, securities laws for estate planners, income tax planning, and planning with life insurance have assisted professionals in elevating their practices. He is an Adjunct Professor of Law in the Graduate Tax Program’s online LL.M./M.T. program at the Villanova University School of Law. Chris is a member of the State Bar of Arizona, and the Maricopa County Bar Association. Chris is a Captain (retired) of the United States Navy, having served for 30 years from 1990-2020. He is an Eagle Scout (w/ Silver Palm – 36 merit badges) and was a Senior Patrol Leader in Boy Scout Troop 186, and Lodge Chief of Tillicum Lodge #392 of the Order of the Arrow. Chris is married to his wife Molly, and has two children, Brianna (23), and Jason (20) living in Scottsdale, Arizona. Education:
- A.B., University of Illinois at Urbana-Champaign, 1990
- J.D. (with Honors) University of Tulsa College of Law, 1997
- M.S.S. (Master of Strategic Studies), The United States Army War College, 2011
- LL.M. (taxation), Villanova University Charles Widger School of Law, 2019
Melissa Skilliter is the Director of the Low Income Taxpayer Clinic (LITC) in the Columbus office of Southeastern Ohio Legal Services (SEOLS), a position she has held since 2008. Through the LITC, she handles tax controversies with the IRS, including U.S. Tax Court cases, examinations, and other cases before the IRS. Melissa completed Villanova’s online LLM program in 2018. She joined SEOLS in 2005 as a staff attorney in the Zanesville, Ohio office with a general civil legal practice. Education
- Bowling Green State University (B.A. in political science, magna cum laude, 2001)
- Georgetown University Law Center (J.D., 2004)
- Villanova University School of Law (LL.M., 2018)
BiographyRichard A. Smolen is an attorney and manages a family office for Tekloc Enterprises LLC in Newtown Square, Pennsylvania, where he focuses on tax planning, charitable planning, estate planning, and employee benefit issues. He also performs employee benefits, charitable giving, and tax planning consulting services for Teasmo Consulting LLC. He has represented businesses and individuals in matters such as correcting retirement plan administration errors under IRS and DOL correction programs, preparing 401(k) and 403(b) plan documents; counseling clients on ERISA requirements, preparing and reviewing Forms 5500 and 5300; counseling clients on employee benefits issues in mergers and acquisitions and in bankruptcy; and representing plan fiduciaries in DOL investigations. He has advised individuals on the use of complex estate tax and charitable planning techniques, such as grantor retained annuity trusts, qualified personal residence trusts, intentionally defective grantor trusts, family limited partnerships, charitable remainder unitrusts, charitable lead annuity trusts, charitable gift annuities and donor advised funds. He has formed, managed, and recommended governance structures for non-profit organizations, and has regularly filed applications for tax exemption with the IRS. He regularly prepares and reviews federal, state, and local tax filings on behalf of individuals, businesses, trusts, estates, and charities. He is an adjunct professor of law at Temple University James E. Beasley School of Law and at Villanova University Charles Widger School of Law. Mr. Smolen works with the Philadelphia Volunteer Lawyers for the Arts to provide governance and strategic planning services for representing local arts organizations. He is a member of the Philadelphia Bar Association, Young Lawyers Division Tax-Exempt Group, and the Young Lawyers Division Employee Benefits and Executive Compensation Group. Mr. Smolen received his B.A. from the University of Pennsylvania, his J.D. degree from Temple University James E. Beasley School of Law, his M.B.A. degree from Temple University Fox School of Business and Management, and his LL.M. degree (Taxation), with distinction, from James E. Beasley School of Law. He is admitted to practice law in Pennsylvania and New Jersey.
EducationB.A. University of Pennsylvania J.D. Temple University James E. Beasley School of Law M.B.A. Temple University Fox School of Business and Management LL.M. in Taxation Temple University James E. Beasley School of Law Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
Mike has been with PricewaterhouseCoopers for approximately 33 years and a partner for 24 years. He is the Firm’s global Pharmaceutical and Life Sciences (PLS) leader that includes over 9,000 professionals providing assurance, tax and advisory services worldwide. In this role, he is responsible for all aspects of the Firm’s services to our PLS clients. Previously, Mike was the global and US tax leader of the sector. Mike had had many roles in the Firm, including the Partner-in-Charge of International Tax Services in Philadelphia (2000-2002). He worked in the PwC Brussels office (1988-1990) and PwC London office (1997-2000) where he led the Firm’s US Corporate Tax Consulting groups and advised many public US and EU companies on cross-border transactions. Mike has extensive experience with issues facing chemical, pharmaceutical, medical device and biotechnology companies. Mike’s current clients include AmerisourceBergen, BMS, CSL Behring, Eli Lilly, Shire and Syngenta Corporation. Mike is also a member of the American and Pennsylvania Institutes of Certified Public Accountants, and served as the President of the British American Business Council. He also holds memberships with the St. Joseph's University Board of Trustees, the Board of Principals and Partners of PwC, and is a member of the Editorial Advisory Board of Pharmaceutical Executive. Education
- B.S. Accounting, St. Joseph's University, 1981
- M.S. Taxation, Villanova University Law School, 1984
Benjamin M. Willis
Benjamin M. Willis is a contributing editor for Tax Notes Federal and Tax Notes International. He has worked in PwC’s national mergers and acquisitions and international tax services groups, designing and implementing inbound and outbound cross-border transactions for multinational firms, and as an attorney-adviser in the Treasury Office of Tax Policy. He also worked as a senior technical adviser in the IRS Office of Chief Counsel, as a senior corporate tax counsel for the Senate Finance Committee, and as leader of the corporate tax group in BDO’s national office. He writes the column Willis Weighs In. He received his JD from New England Law Boston and his LLM from Boston University School of Law and specializes in cross-border corporate taxation with strong experience in the taxation of passthrough entities. Education
- B.A. University of Rhode Island
- J.D. New England School of Law
- LL.M. Boston University School of Law
BiographyA member of the Pennsylvania Bar, Chris is Assistant Professor of Taxation and the holder of The Guardian/Deppe Chair in Pensions and Retirement Planning at The American College, Bryn Mawr, PA. His primary teaching responsibilities include Irwin Graduate School 817 Personal Tax Planning, 814 Qualified Retirement Plans and 842 Executive Compensation. Chris also teaches the online editions of GS 839 Planning for Philanthropic Impact, GS 849 Charitable Giving Applications and Planning, and GS 859 Gift Planning in a Nonprofit Context. Prior to his arrival at The American College, Chris enjoyed a seventeen career as a senior development professional and executive. During his tenure as Senior Associate Vice President and Acting Senior Vice President of Institutional Advancement, Drexel University was a five time achiever of Philanthropy 400 status awarded to the most productive development programs in the United States. As Vice President of Development for The Kimmel Center for the Performing Arts, Chris led the completion of its highly successful endowment campaign creating one of the largest endowed funds for a performing arts organization. Chris also served as Director of Planned Giving for the Princeton HealthCare System Foundation during its Design for Healing campaign, one of the largest ever for a community hospital system.
EducationA.B. 1979 Cornell University J.D. 1982 Villanova University School of Law LL.M 1985 Villanova University School of Law
Courses and SeminarsCharitable Gift Planning Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation
BiographyDrew is a Tax Partner in KPMG’s Philadelphia office and has 25 years of experience in State & Local Tax. From 2010-2014, he was Director of State Income & Franchise Tax Planning at Exelon Corporation. Prior to Exelon Corporation, Drew was a Tax Managing Director at KPMG assisting multistate and multinational clients with state and local income and franchise tax planning, compliance, tax controversies and state and local tax policy. Drew’s experience in state and local taxation includes in-depth involvement in several industries, including power & utilities, communications, manufacturing, private equity, real estate investment funds and REITs. While working in the power & utilities industry, Drew was involved in complex matters of utility taxation, restructuring and tax accounting for regulated electric and gas utilities, retail energy suppliers as well as renewable and fossil electric generation. Drew actively participated in utility industry groups and conferences to further develop and share this knowledge. Drew regularly consults on Pennsylvania and multistate real estate matters for REITs, real estate funds and other real estate investors. His focus is on state and local taxation of pass-through entities and realty transfer tax structuring and planning.
EducationB.S. Accounting and Finance, Lehigh University M.A. Taxation, Villanova University Graduate Tax Programs:Villanova University, Master of Laws in TaxationVillanova University, Master of Taxation