Jerome M. Hesch, Esq.

Jerome M. Hesch Esq., Miami, Florida, serves as an income tax and estate planning consultant for lawyers and other tax planning professionals throughout the country.  He is Special Tax Counsel to Meltzer, Lippe, Goldstein & Breitstone, LLP in Mineola, NY, Dorot & Bensimon, PA in Aventura, FL, The Jeffrey M. Verdon Law Group in Newport Beach, California, and Oshins & Associates in Las Vegas, Nevada.

He is the Director of the Notre Dame Tax and Estate Planning Institute, scheduled next year for October 29 and 30, 2020 in South Bend, Indiana, on the Tax Management Advisory Board, and a Fellow of both the American College of Trusts and Estates Council and the American College of Tax Council.  He was elected to the NAEPC Estate Planning Hall of Fame.  An accomplished author, he has published numerous articles, Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its fourth edition.

Professor Hesch has presented papers for the University of Miami Heckerling Institute on Estate Planning, the University of Southern California Tax Institute, the Southern Federal Tax Conference, the AICPA, and the New York University Institute on Federal Taxation, among others.  He participated in several bar association projects, including the Drafting Committee for the Revised Uniform Partnership Act.

He received his BA and MBA degrees from the University of Michigan and a JD degree from the University of Buffalo Law School.  He was with the Office of Chief Counsel, Internal Revenue Service, Washington, D.C. from 1970 to 1975, and was a full-time law professor from 1975 to 1994, teaching at the University of Miami School of Law and the Albany Law School, Union University. He is currently an adjunct professor of law, having taught courses in the past at the Vanderbilt University Law School, Florida International University Law School, the University of Miami School of Law Graduate Program in Estate Planning and the On-Line LL.M. Programs at the University of San Francisco Law School and the Boston University School of Law.

He has also participated in several bar association projects, such as the Drafting Committee for the Florida Revised Uniform Partnership Act and preparing the ABA’s comments on the IRS’s proposed private annuity regulations.

Larry J. Brant

Larry Brant, Principal at Foster Garvey PC, focuses on assisting public and private companies, partnerships, and high-net-worth individuals with tax planning and advice, tax controversy, and business transactions. He regularly advises clients in entity selection and formation, structuring mergers and acquisitions, joint ventures and other business transactions.

Larry represents a number of professional services clients in accounting, law, healthcare, behavioral health, dentistry, engineering and architecture. Additionally, he represents a large array of clients straddling several industries, including logistics, manufacturing, high tech, recycling, construction, real estate and maritime.

Larry is a past Chair of the Oregon State Bar Taxation Section. He was the long term Chair of the Oregon Tax Institute and is currently a member of the Board of Directors of the Portland Tax Forum. Larry is an Expert Contributor to Thomson Reuters Checkpoint Catalyst. He is a Fellow in the American College of Tax Counsel.

Larry publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation. In addition, he regularly speaks at national, regional and local tax institutes, including the NYU Tax Institute, the Florida Tax Institute, the NYU Tax Conferences in July, the Portland Tax Forum, the OSCPA Annual State and Local Tax Conference, the OSCPA Annual Real Estate Conference, the OSCPA Annual Forest Products Conference, the IRS Tax Practitioners Forum, the Northwest Federal Tax Conference and the Oregon Tax Institute.

Larry was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit, recognizing him for professionalism, reputation, leadership, and service to the tax community and the community at large.

He is the Editor and an author for Larry’s Tax Law, a blog dedicated to providing technical support to tax and accounting professionals.

Bahar A. Schippel

Max Hansen

Max A. Hansen, Managing Director, joined Accruit after 27 years as President and CEO of American Equity Exchange, one of the first Section 1031 qualified intermediary companies in the Rocky Mountain Region. For over 40 years, Max has helped taxpayers and real estate professionals successfully complete property exchanges.

Max was also President and one of the founding Directors of Reverse Exchange Services, Inc., a company devoted to helping real estate professionals and qualified intermediaries structure and complete reverse exchanges, and continues in a similar role with Accruit.

As an attorney and Certified Exchange Specialist™, Max has been assisting clients in real estate transactions involving exchanges for over 42 years. Max is licensed to practice and an active member of the State Bars of Montana, Idaho, Utah and California. He is a Past President of the State Bar of Montana and was State Bar Delegate and ABA delegate to the American Bar Association House of Delegates for over 20 years He served on various ABA committees including the Nominating Committee and the Standing Committee on the Federal Judiciary and remains a member of the Committee on Sales, Exchanges and Basis of the ABA Section of Taxation.

Max is a former member of the Board of the Federation of Exchange Accommodators (FEA) and a Past President of the organization. In addition to serving as President, he held other positions including Co-Chair of the FEA Government Affairs Committee. He still serves on the Government Affairs Committee and has many years of experience in promoting the benefits of 1031 exchanges for taxpayers and for the economy in general. For many years Max has conducted seminars and appeared on panels of experts around the country on the subject of Section 1031 exchanges.

In addition to his work with Accruit and other professional associations, Max is an active member of many local real estate organizations, chambers of commerce, civic groups and is a Gold Card member of the Professional Rodeo Cowboys Association. He and his wife, Sheena, enjoy travel, competitive team roping, rodeos, horses and ranch work. They also participate with their two daughters in sports, dance, music, fishing, hunting and generally enjoying the great outdoors in Northern Utah and Southwest Montana.

Jim Miller

Jim Miller is a Senior Vice President and Western Operations Counsel for IPX1031. Prior to joining IPX1031 in 2003, Jim was a mortgage banker for six years in Arizona and he practiced law for fourteen years in the State of New York.  As an attorney he represented buyers, sellers, homebuilders and developers in commercial and residential real estate transactions ranging from multi-million dollar shopping centers to single-family homes.  The States of Alabama, Arizona, Arkansas, Colorado, Idaho, Kansas, Nevada, New Mexico, Oklahoma, Oregon, Tennessee, Texas, Utah and Washington have certified Jim to teach continuing education classes to their real estate licensees.  He is also a member of the faculties of the Arizona School of Real Estate and Business and the REALTORS® Land Institute as well as being a frequent lecturer to attorneys, CPAs and financial planners on the subject of §1031 exchanges.  Jim received a Bachelor of Arts degree, magna cum laude, from The Pennsylvania State University and a Juris Doctorate from the Villanova University School of Law.  He is a member of the Bar of the State of New York.

Larry Goldberg

Larry Goldberg is a Partner at ESOP Law Group, LLP. He focuses his practice on the design, implementation, and operation of Employee Stock Ownership Plans (ESOPs), and he is nationally recognized for his extensive experience in structuring a wide variety of ESOP transactions. Mr. Goldberg has advised numerous corporations, shareholders and directors, of both closely-held and publicly-traded companies, on the use of ESOPs and ESOP-related strategies. He regularly serves as legal counsel to ESOP trustees, and advises investors and lenders with respect to ESOP transactions.

Mr. Goldberg received law degrees from Georgetown University Law Center and the University of Houston Law Center and he has over 20 years of experience working with ESOPs. He is a frequent speaker for the National Center for Employee Ownership (NCEO), The ESOP Association, and many business and accounting organizations.

ESOP Law Group, LLP is a boutique law firm serving clients throughout the United States. Our firm has a team of professionals focused on ESOP companies and ESOP transactions. We bring a creative, yet practical approach to structuring transactions and finding solutions.

Stephanie Hunter McMahon

Sheri A. Dillon

Megan L. Brackney

Megan L. Brackney, Partner at Kostelanetz & Fink LLP, has a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. An expert in the interplay between civil and criminal tax controversies, Ms. Brackney develops innovative strategies to resolve compliance concerns, civil audits, and criminal investigations. Ms. Brackney also advises clients on tax issues that arise in other contexts, such as business and matrimonial disputes, and she represents clients in litigation in the U.S. Tax Court and federal district courts. Ms. Brackney has been recognized by the “New York Super Lawyers” since 2012.

Prior to joining Kostelanetz & Fink in 2004, Ms. Brackney was an Assistant United States Attorney for the Southern District of New York. She also served as an Assistant Attorney General for the State of Missouri.

Ms. Brackney is an adjunct professor at New York University School of Law. Ms. Brackney is currently the Vice Chair of Committee Operations for the American Bar Association Section of Taxation, a member of the Executive Committee of the New York State Bar Association Section of Taxation and a member of the American College of Tax Counsel.

Ms. Brackney has previously served as a Council Director for the American Bar Association Section of Taxation, the Chair of the Taxation Committee of the New York County Lawyers’ Association, and the Chair of the Individual and Family Taxation Committee of the American Bar Association, Tax Section. She received the American Bar Association Tax Section’s John S. Nolan Fellowship for 2008-2009.

Ms. Brackney received her J.D. from the University of Kansas School of Law and her LL.M. in Taxation from New York University, and is a member of the Board of Governors for the University of Kansas School of Law.