Tennessee Federal Tax Conference

615  |  Conference  |  Update  |  Scheduled


A Live Stream version of this event is available here. 

Want to attend just Wednesday for Ethics? We have a Wednesday only option available here.

Join your peers at one of TSCPA’s most popular conferences, the Tennessee Federal Tax Conference. Co-sponsored by TSCPA and the Tennessee Federal Tax Institute, this three-day program brings together national and local tax leaders who provide participants with an update and analysis of changes and the latest from Washington, D.C. Hot topics to be covered this year include individual tax planning under the Tax Cuts and Jobs Act, estate planning, Opportunity Zones, a Wayfair update and more. Featuring a variety of sessions including separate ethics tracks for attorneys and CPAs and a panel discussion of 199A/163J, the 2019 Tennessee Federal Tax Conference will provide you with insight to help you anticipate future developments and best guide your clients.

Need a hotel room over the course of the conference? Please visit our dedicated Marriott booking website. If you would like to call in your reservation, please call 615-261-6100 and mention TSCPA Federal Tax Conference Rate. This special $189 rate is good through October 29.


Number of Credits Type of Credits
2.00 Regulatory Ethics
1.00 Economics
2.00 State Ethics
19.00 Taxes
20.67 CLE


Member (Early Bird)
Non-Member (Early Bird)
Your Price: $675.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

November 20, 2019

8:35am - 9:35am (Central Time)

The U.S. government is attacking partnerships that make easement donations to charitable organizations by (i) identifying them as “listed transactions” in Notice 2017-10, (ii) mandating the filing of Forms 8886 (Reportable Transaction Disclosure Statement) and Forms 8918 (Material Advisor Disclosure Statement) by various parties, (iii) launching a “compliance campaign” consisting of dozens of specialized Revenue Agents, (iv) filing a Complaint in District Court in Georgia seeking a permanent injunction of certain appraisers and organizers, (v) including easement transactions on the IRS’s “dirty dozen” list, and (vi) having the Senate Finance Committee conduct an inquiry of potential abuses. This presentation explores attacks raised by the IRS, defenses presented by taxpayers, and recent Tax Court decisions.

Select One and Only One
9:50am - 11:50am (Central Time)

This course is designed to meet the specific ethics requirements for the state of Tennessee. It covers information concerning individual and firm licensee requirements, new developments for licensees, professional conduct, complaints and disciplinary actions as they relate to Tennessee CPA licensees.

9:50am - 11:50am (Central Time)

The attorney ethics track features two individual sessions within the two hour track.

First Session: With a new Commissioner at the helm, IRS enforcement has reached its highest level in years. The IRS is now focused on expanded foreign asset reporting, a new comprehensive voluntary disclosure program, implementation of FATCA weapons, new foreign-payment withholding procedures, expatriation, unreported foreign gifts and inheritances, and violations related to the repatriation/transition tax. This presentation reviews the latest issues, cases, rulings, and strategies in the international arena.

Second Session: TBD

11:50am - 12:40pm (Central Time)

Sponsored by CPACharge

12:40pm - 1:40pm (Central Time)
1:45pm - 3:25pm (Central Time)
We will discuss Treasury and IRS rulings that are of interest to those engaged in estate planning, as well as recent Federal and state cases that suggest opportunities and highlight pitfalls for the estate planning practice. We will also spend some time reviewing planning ideas and interesting, effective strategies in view of the current planning environment.
3:40pm - 4:40pm (Central Time)

The 2017 Tax Cuts and Jobs Act changed the face of estate planning by doubling the transfer tax exclusion, which now stands at $11.4 million and growing. As a result, many clients now believe that they have too much life insurance. Should they cash in those policies? Tom Pauloski, National Managing Director of Bernstein’s Wealth Planning and Analysis Group, and a former insurance executive and estate planning attorney, will discuss why, in many cases, existing life insurance should be retained or repurposed, rather than cashed in. 

In addition, Tom will discuss how the income tax deferral feature of life insurance can be used to produce better returns in what is expected to be a very challenging investment environment. Tom will use sophisticated wealth forecasting software and the case study method to illustrate key takeaways.

November 21, 2019

8:05am - 9:05am (Central Time)

This discussion reflects upon the complementary roles of CPAs and business lawyers as key advisors to closely-held business owners. This discussion will address this important relationship in the areas of choice-of-entity (most often times the debate between S corporations and LLCs) and buy-sell agreements. The focus includes formational, operational and termination issues and planning options.

9:20am - 10:20am (Central Time)

In September, the IRS released draft Form 1065 and Schedule K-1 for the 2019 taxable year. This panel will address important changes in these forms as they relate to the ownership of real estate in an entity classified as a partnership. As this panel with discuss, many of these changes were driven by regulatory updates promulgated by the Treasury Department over the past twelve months.

10:25am - 11:25am (Central Time)

The Tax Cuts and Jobs Act, passed in December 2017, brought us the most sweeping change to the tax code in 31 years. The widespread changes affect many aspects of individual taxes, beginning this year, creating a totally different playing field for this upcoming tax season. What is all the buzz about?  What opportunities have surfaced as it relates to these changes?   This individual tax changes session will provide an overview of critical aspects of this law and prepare you to effectively advise individual clients.

11:25am - 12:15pm (Central Time)

Sponsored by Argent Trust

12:15pm - 1:15pm (Central Time)

Chris will provide an economic update relating to changes in federal taxes.

1:20pm - 2:20pm (Central Time)

With a completed filing season under the new IRC 199A and 163J, the panel will discuss the application of these new regulations and the impact to certain companies.

2:25pm - 3:25pm (Central Time)
Select One and Only One
3:40pm - 4:40pm (Central Time)

The Tennessee Investment Services Trust (“TIST”) statute makes Tennessee a leading jurisdiction for creditor-protected trusts where the trust creator is a potential beneficiary of the trust (often referred to as a “domestic asset protection trust” or DAPT). This presentation will discuss the basic requirements for a TIST, along with creditor issues and tax considerations in creating a TIST. We will also touch on some specific uses for TISTs, such as the “Tennessee Incomplete-Gift Non-Grantor Trust” (“TING”) and the use of TISTs as substitutes or compliments to pre-marital agreements.

3:40pm - 4:40pm (Central Time)

This session will cover what every CPA advising clients needs to know about Opportunity Zones. Clients are now looking at utilizing the Opportunity Zones and desire to structure transactions and businesses to do so. This session will present an overview of potential benefits and a highlighting of various complexity elements (potential traps) in implementation. Many technical opportunities for penalties and taxation exist and can quickly create very unhappy clients.

4:40pm - 5:30pm (Central Time)

Sponsored by Waller

November 22, 2019

8:05am - 9:45am (Central Time)

This session will review the most significant statutory enactments, judicial decisions, IRS rulings, and Treasury regulations promulgated during the last twelve months that affect the federal income tax treatment of individuals, corporations and their shareholders, partnerships and partners, and tax-exempt organizations. Significant procedural developments also will be covered.

10:00am - 11:40am (Central Time)

This session will review the most significant statutory enactments, judicial decisions, IRS rulings, and Treasury regulations promulgated during the last twelve months that affect the federal income tax treatment of individuals, corporations and their shareholders, partnerships and partners, and tax-exempt organizations. Significant procedural developments also will be covered.

11:40am - 12:10pm (Central Time)

In its historic opinion in South Dakota v. Wayfair, Inc. , the United States Supreme Court swept away over 50 years of precedent concluding that the “physical presence rule of Quill is unsound and incorrect.” Within hours, state legislators proposed and quickly enacted new rules governing remote seller obligations to collect sales and use taxes. Over 75% of the states emboldened by the ruling then extended their sales tax collection obligations to new digital marketing businesses known as “marketplace facilitators.” Yet others have applied the Wayfair ruling to other business taxes and courts around the country are quickly assimilating the ruling in Wayfair into their own precedent. This session will highlight the monumental changes that have occurred in state taxation, highlight some other significant U.S. and state court rulings that affect business taxes and forecast those emerging trends in multistate taxation practitioners should watch in the coming months.

1:15pm - 2:15pm (Central Time)

Commissioner Gerregano will update participants on the latest with the Tennessee Department of Revenue.

2:30pm - 4:10pm (Central Time)

This session will cover all of the recent legislative, judicial and administrative changes in Tennessee’s tax laws. From sales tax to business tax and franchise and excise taxes, this session will make sure you are up-to-date on all things Tennessee tax.


In order to select CLE credits, please login to your account or register with your applicable BPR number.

You can optionally select to receive printed materials instead of electronic materials. Additional cost will go towards the production of these materials.


Hale E. Sheppard, JD, LLM

Hale E. Sheppard is a Shareholder with Chamberlain Hrdlicka, Chair of the International Tax Group, and Member of the Executive Committee. He defends individual and businesses with IRS problems, particularly those involving international issues. Hale holds five college degrees. At the University of Kansas, he earned a B.S., with distinction, M.A., with honors, and J.D. He later received an LL.M. degree in international law, with highest distinction, from the University of Chile. Finally, he obtained an LL.M. degree in tax from the University of Florida, where he was a graduate tax scholar. During his studies, Hale served as a graduate editor of the Florida Tax Review and member of the Kansas Journal of Law & Public Policy.

Hale ranks among the most active tax writers in the country. He has published over 100 articles in some of the nation's top tax journals, including Journal of Taxation, International Tax Journal, The Tax Adviser, Journal of International Taxation, Journal of Tax Practice and Procedure, Taxes Magazine, Practical Tax Lawyer, Journal of Passthrough Entities, Tax Management International Journal, Journal of Multi-State Tax & Incentives, Tax Notes International, Practical Tax Strategies, Corporate Business Taxation, and Journal of Real Estate Taxation. He has also published major articles in more than 20 university law reviews, both in the United States and Latin America.

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Jennifer L. Weske, CPA, CGMA, CFE

Jennifer Weske obtained her bachelors degree in business administration (BBA) from Stephen F. Austin University with a major in accounting and a minor in computer science. During college, she worked on the Space Station OSC (Operations Support) contract at NASA. This was both a fun and exciting job! Immediately after college, Jennifer passed her CPA exam.

After graduation, Jennifer started her career in public accounting as an auditor with Arthur Anderson in the Houston office and was eventually recruited to start a computer audit group. From public accounting, Jennifer was recruited by FedEx to work in a computer audit group in Memphis. Jennifer has experience in project management, training, information systems and finance. Jennifer obtained her MBA in Finance from the University of Memphis and her Ph.D. in Accounting from Northcentral University with a specialization in forensic accounting. Jennifer is a Certified Public Accountant (Inactive), a Chartered Global Management Accountant, and a Certified Fraud Examiner. Jennifer also obtained one of the first Certified Information Systems Audit designations in 1990 but does not have an active certification. Jennifer teaches full time at Christian Brothers University as an Associate Professor of Accounting and is the Director of the Master of Accountancy program.

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Bryan Howard

Bryan Howard is a founding member of Howard Mobley Hayes & Gontarek, PLLC. He assists high net worth families with wealth transfer planning, tax reduction planning, charitable giving and asset protection planning. He also advises the owners of closely-held businesses with respect to tax and business succession issues and represents fiduciaries and beneficiaries with regard to trust and estate administration and litigation issues. Bryan is an ACTEC Fellow, a certified Estate Planning Specialist in Tennessee and is listed in Best Lawyers in America.

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Turney P. Berry, JD

Turney P. Berry concentrates his practice in the areas of estate planning, fiduciary matters, and charitable planning. Mr. Berry is Chair of Wyatt, Tarrant & Combs’ Trusts, Estates & Personal Planning Service Team and a past member of the firm’s Executive Committee.

Mr. Berry is active in the American College of Trust and Estate Counsel (ACTEC), currently serving as Chair of the Estate & Gift Committee and State Chair for Kentucky, and is a past Regent of the College, former President of the ACTEC Foundation, and previous chair of the Charitable and Tax Exempt Committee.

As a Uniform Law Commissioner, Mr. Berry currently serves as Chair of the drafting committee for the Uniform Fiduciary Income and Principal Act (a revision of the principal and income acts), Vice-Chair of the drafting committee for the Uniform Directed Trust Act, Vice-Chair of the Drafting Committee on Electronic Wills Act, and Vice-Chair of the Study Committee on Trust Management of Funds Raised through Public Fundraising. He has served as chair of the Uniform Power of Appointment Act and as a member of the drafting committee for Uniform Acts on the Fiduciary Access to Digital Assets (revised act), Decanting, Insurable Interests, Premarital and Marital Agreements, Transfer on Death Deeds, and the Uniform Probate Code Artificial Reproductive Technology provisions.

For the American Bar Association, Mr. Berry serves as Co-Chair of the Charitable Planning Committee for the Section of Real Property, Trust and Estate Law and on the Conservation Easement Task Force.

Mr. Berry is a Fellow of the American College of Tax Counsel, a member of the American Law Institute, a member of the Advisory Council of the Heckerling Institute on Estate Planning, a Member of the Advisory Board of Trusts and Estates Monthly, a member of the Joint Editorial Board for Uniform Trust and Estates Act, and a member of the Bloomberg BNA Tax Advisory Board (Estates, Gifts, and Trusts). He serves as Adjunct Professor at the University of Miami Estate Planning LLM Program (Business Succession Planning), and has served as Adjunct Professor at Vanderbilt University, the University of Missouri, and the University of Louisville, and regularly speaks at the nation's leading estate planning conferences. Since 1996, Mr Berry has served as Co-Chair of the Midwest/Midsouth Estate Planning Institute at the University of Kentucky (the longest continuously run CLE event in Kentucky).

Mr. Berry has been certified as an Accredited Estate Planner® (AEP®) by the National Association of Estate Planners & Councils and is a member of its Estate Planning Hall of Fame [Kentucky does not recognize legal specialties]. He is listed in Woodward/White’s The Best Lawyers in America® and in the Kentucky Super Lawyer Magazine in the area of Trusts and Estates.

Mr. Berry is the author or co-author of three Tax Management Portfolios: Estate Tax Deductions - Sections 2053 and 2054; Private Foundations - Self Dealing - Section 4941; and Taxable Expenditures - Section 4945. In addition he is co-author of Trust Law in Kentucky (in progress) and his frequent articles have appeared in numerous journals and magazines. Mr. Berry received the Texas Bar Foundation Outstanding Law Review Article award for an article he co-authored with Paul Lee titled “Retaining, Sustaining and Obtaining Basis” which was published by the Texas Tech Estate Planning and Community Property Law Journal in January 2015

Mr. Berry has been an Articles Editor of The Tax Lawyer and a past chair of the Louisville Bar Association Probate and Estate Planning Section (1989 Section of the Year). He is a member of the Louisville Estate Planning Council, Kentuckiana Planned Giving Council, and an adjunct member of the American Association of Life Underwriters.

A native of Tennessee, Mr. Berry received his B.A. and B.L.S. in 1983 from the University of Memphis and his J.D. in 1986 from Vanderbilt University.

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Thomas J. Pauloski, JD

Pauloski is National Managing Director for Wealth Planning and Analysis, the research division of Bernstein Private Wealth Management’s Private Client Group. He works with private clients and their advisors on wealth transfer strategies, focusing on tax-efficient wealth management and asset allocation decisions. Previously, Tom was a partner at the Chicago law firm of Winston & Strawn LLP, where he concentrated his practice in estate, tax, and business planning. Tom also has been a member of the Chicago law firm of Levin & Schreder, Ltd., a Vice President in the Private Client Group of Zurich Life in Long Grove, Illinois, and a partner at the Chicago law firm of Schiff Hardin & Waite.

Tom is a nationally known speaker on estate planning, tax, and insurance issues, and has written numerous articles and continuing legal education materials on estate planning topics. He serves on the faculty of the American Bankers Association National Trust and National Graduate Trust Schools, and has served on the adjunct faculty of the Cannon Financial Institute Schools. Tom has been an adjunct professor at Loyola University Chicago School of Law and has taught estate planning classes at Northwestern University Law School. Tom also has served on the editorial board of Trusts & Estates magazine. He retired from the United States Naval Reserve in 2003, after 21 years of service.

Tom received his bachelor of science degree in environmental engineering from Northwestern University, and his juris doctor, magna cum laude, from Loyola University Chicago School of Law, where he served as editor-in-chief of the Loyola Law Journal.

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Frank Ciatto, JD

Frank Ciatto is a business attorney who assists entrepreneurs with existing and new business ventures. Frank's legal knowledge and practical experience are important in helping owners and investors realize the full value of their ideas and investments. He focuses on corporate and partnership structuring, mergers and acquisitions, limited liability companies, private equity investments, tax and accounting issues, business, divorces, and succession planning.

Frank drafts and negotiates key business documents, such as merger agreements, limited liability company agreements, partnership agreements, stockholder agreements, executive employment agreements, severance agreements, stock-option plans, grant agreements, and other corporate agreements.

He serves as corporate counsel to entrepreneurs and individual investors in a number of industries, including hedge funds, financial services providers, auto dealerships, publishing, securities companies, professional consulting firms, software and technology providers, hospitality, law firms, and- other professional service providers.

In addition to his legal work, Frank is a certified public accountant, formerly with Coopers &Lybrand (now PricewaterhouseCoopers) in New York —experience that often adds value to his clients' transactions.

Frank served as the firm's corporate counsel in its recent combination with the Fitzpatrick Cella law firm.

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J. Leigh Griffith, JD, LLM, CPA

In his more than 35 years of practicing tax and business law, Leigh Griffith has helped clients grow their businesses from the start-up stage to billion-dollar corporations. Transaction-oriented businesses, healthcare companies, private equity firms, Limited Liability Companies (LLCs), and partnerships rely on Leigh's experience and counsel to structure their tax matters, which can range from a few million dollars to over $1 billion.

Colleagues and clients regularly turn to him for his deep knowledge of tax at the state, national and global levels as well as the intersection of non-profit tax law, for-profit tax law and healthcare regulatory law.

Leigh’s background as a certified public accountant has contributed to groundbreaking legal work, including: creation of the first LLC in Tennessee; development of the Double Holdco LLC structure for the home healthcare industry; being named principal draftsman of the Tennessee LLC Act; participating in the first life insurance/annuity combination securitization, recognized by the rating agencies as a new security and a new asset class; American Bar Association Tax Section Advisor to National Conference of Commissioners on Uniform State Laws - Series of Unincorporated Business Entities Drafting Committee. One of approximately 650 Fellows of the American College of Tax Counsel, Leigh is also a sought-after seminar leader for continuing professional education programs. Leigh contributes a bimonthly column, "The Pass Through Partner," in Taxes Magazine, published by CCH Tax and Accounting.

Leigh has been recognized for his vast tax law experience in The Best Lawyers in America since 1995. A partner in the Nashville office of Waller Lansden Dortch & Davis, LLP, Leigh earned his J.D. from Vanderbilt University Law School. He holds an LL.M. in Taxation from New York University and earned his B.A., magna cum laude, from the University of Virginia.

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Brian S. Masterson, JD, LLM, CPA

Brian Masterson is a member of the accounting faculty in the College of Business at Lipscomb University and is a tax attorney in Butler Snow LLP’s Business Services practice group. Brian has significant experience in the areas of corporate and partnership taxation, mergers & acquisitions and commercial transactions.

During his legal career, he has served a wide variety of clients with respect to state and federal tax planning, tax controversy matters, mergers and acquisitions, and structuring strategic business relationships, such as joint ventures and partnerships, and represented public, closely-held and venture-financed companies, REITs, REMICs, partnerships, limited liability companies and sole proprietors.

In addition to Brian’s teaching responsibilities at Lipscomb and legal practice at Butler Snow LLP, he is an adjunct professor at the Georgetown University Law Center in Washington, where he co-teaches with Stef Tucker a course entitled “Tax Planning for Real Estate Transactions” each fall in the LL.M. program.

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Cindy T. Anderson, CPA/PFS

Cindy Anderson is CFO at A Marshall Hospitality. She is a personal financial specialist (PFS) as well with extensive tax experience in individual, business, estate, trust, and inheritance returns.

Cindy developed an expertise in the hospitality industry while working in the tax practices of KraftCPAs and LBMC. She has experience working with closely-held businesses and their owners on a wide range of tax and accounting issues. She has been involved in tax, accounting and consulting engagements in various industries including hospitality, real estate and construction, wholesale distribution, service organizations, healthcare, retail businesses, and not-for profits.

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Blake E. Harrison, CPA/PFS

Blake Harrison is a Senior Manager with LBMC Tax Services. He has gained expansive experience in tax planning and compliance working with clients in Northeast Ohio, Washington, DC and New York City before settling in Nashville.

Blake practices in the LBMC Wealth Management Services team where he serves the needs high net worth clients and their families. He specializes in investment entity taxation as well as individual, trust, and estate tax planning and compliance. He has worked with clients in various industries including investment managers, entrepreneurs, manufacturers, real estate professionals and university professors.

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Christopher Kuehl

Dr. Chris Kuehl is a Managing Director of Armada Corporate Intelligence. He provides forecasts and strategic guidance for a wide variety of corporate clients around the world. He is the chief economist for several national and international organizations – Fabricators and Manufacturers Association, National Association of Credit Management, Finance, Credit and International Business and the Business Information Industry Association. He is also the economic analyst for several state accounting societies – Missouri, Kentucky, Tennessee and Kansas.

Prior to starting Armada in 1999 he was a professor of economics and finance for 15 years – teaching in the US, Hungary, Russia, Estonia, Singapore and Taiwan. He holds advanced degrees in economics, Soviet studies and East Asian studies.

Chris is the author of Business Intelligence Briefs and Executive Intelligence Briefs - both publications from Armada. He is also responsible for the Credit Manager’s Index from NACM and Fabrinomics from the FMA.

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Mark C. Patterson, CPA

Mark Patterson, a member (owner) with KraftCPAs and co- practice leader of the KraftCPAs manufacturing, wholesale, distribution (MWD) industry team, has been working in public accounting since 1985. Prior to joining KraftCPAs, he worked with local and national public accounting firms. Mark's responsibilities include tax research and planning, reviewing income tax returns and supervising tax professionals. He provides tax compliance and planning for middle- market companies and their owners.

Mark has experience with the manufacturing, transportation and service industries including tax consulting and compliance for American subsidiaries of foreign owned companies. His expertise has helped numerous clients reduce their tax burden through the identification of various state and federal tax credits, deductions and other incentives, including but not limited to the Tennessee Jobs Tax Credit, the federal research and development (R&D) credit, IC-DISC for exporters, the domestic manufacturing deduction and cost segregation studies.

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Claude E. Blankenship, CPA, CGMA

CJ Blankenship is the Managing Partner at the firm and consults with clients and the BCPAG team on the most challenging tax, accounting, management and financial matters. He is a National Merit Scholar and received his Bachelor of Business Administration with honors in Accounting from Belmont University.

He has over twenty years of management experience in a variety of industries and service sectors and had worked at Crowe Chizek (currently Crowe Horwath, LLP) and RSM McGladrey, Inc. prior to joining the firm in 2007. CJ was admitted as a partner in the firm in February of 2009 and has served as the managing partner since.

Over his career CJ has performed a variety of consulting services for hundreds of clients, including serving in an outsourced CFO capacity for an international manufacturing and distribution company with operations and customers around the globe.

CJ spends his workdays on mergers and acquisitions, not-for-profit consulting and compliance matters, planning (particularly with tax favored investment strategy), management consulting, tax compliance, accounting systems and matters for businesses, not-for-profits and individuals, and manages the day to day processes and strategic direction of the firm.

CJ has a heart for Christian ministries and is the Founder and President of Christian Recovery Houses, Inc., and consults with several not for profit boards. He has also served the TSCPA Nashville Board and Federal Tax Committee, and has served as the Treasurer at the Tennessee Christian Chamber of Commerce. He used to spend a lot of hours with the guitar and Christian song-writing, playing golf, camping, hunting, fishing, writing and exercising. Now, he is blessed to have married up to his lovely wife Amanda, and spends most of his free time as a father of two wonderful sons and a sweet little girl to round out the brood.

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Stephen A. Turner, CPA

Stephen Turner is a Shareholder in the LBMC Tax practice.

He primarily focuses on the issues facing partnerships and joint ventures.

Stephen has extensive experience serving venture capital, mezzanine debt, and private equity clients as well as clients in the healthcare, pharmaceutical, technology and real estate industries. He has served clients in all aspects of partnership and joint venture formations, operations, acquisitions, monetizations, compensation matters, use of Up-C structures and other exit strategies. He has significant experience in partnership structuring, partnership diligence and partnership tax compliance.

Stephen has also assisted many clients with the review of term sheets and letters of intent for acquisitions and joint ventures, the review of operating agreements and partnership agreements, and the review of private placement memorandums.

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Robert V. Whisenant, CPA, CVA

Bob has more than 35 years of experience helping clients with complex tax matters, financial statement reporting, business planning and litigation support work. He has assisted many business owners in transitioning their ownership interests to external purchasers and successive generations for both family and employees. Bob also leads the firm’s assurance practice and oversees all audit engagements, agreed upon procedures and attestation services.

Bob has comprehensive experience in tax matters related to corporations, partnerships, individuals, estates and trusts. He also offers management advisory services and consulting in the areas of business valuation issues in connection with estate and gift taxation and succession planning. The diversity of his client experience positions Bob to handle the development of key tax strategies for improving cash flow, minimizing tax exposure, or transferring assets in estate planning.

Bob’s litigation work includes business valuation, forecast modeling, lost profit analysis and damage calculation. These engagements have been in the areas of divorce, breach of contract, lost earnings and dissenting shareholder actions. Bob’s level of accounting experience and business judgment is often sought in litigation engagements. He has testified as an expert witness in these engagements in both federal and state courts. Few accountants in public practice hold the breadth of exposure to complex issues as Bob.

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Patricio Escobar, JD, LLM

Patricio Escobar, NY Attorney at Law. LL.M. Fordham University. International Tax Senior Manager with EY, over 10 years of experience in the field.

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Aaron B. Flinn, JD, LLM

Aaron Flinn is a Partner at Waller Lansden Dortch & Davis, LLP in Nashville, Tennessee. Business owners and entrepreneurs, corporate officers and executives, and investors and families with inherited assets seek advice from Aaron Flinn for the purpose of ensuring financial stability and continued prosperity.

Serving clients with trust and estate as well as wealth preservation needs, Aaron helps craft and deliver strategies that reflect the client's values while capturing the tax benefits available under their given circumstances. Aaron also works with assisting business owners in succession planning and other issues often encountered by closely-held companies.

Aaron offers advice to clients on how to protect and retain wealth through strategic planning related to income, estate, gift, and generation-skipping transfer taxes. Tax-exempt and non-profit organizations also rely on Aaron for day-to-day guidance in relation to taxation and governance matters.

Aaron is recognized as “Up and Coming” in the 2018 and 2019 Chambers High Net Worth Guide. Aaron has a B.S. and a J.D. from the University of Tennessee, and an LL.M in Tax from the University of Florida.

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John M. Bunge, JD, LLM

John Bunge is an Associate at Waller Lansden Dortch & Davis, LLP in Nashville, Tennessee. John assists entrepreneurs, executives, investors and other high net worth individuals with estate planning strategies.

John’s wealth preservation experience includes gift, estate and generation-skipping transfer tax planning and the use of irrevocable trusts – including grantor-type trusts, sales to trusts, charitable interest trusts and grantor-retained annuity trusts. Additionally, John helps clients minimize income taxes through individual, partnership and corporate tax planning.

John has a B.S. from the University of Kentucky, a J.D. from the University of Alabama, and an LL.M in Tax from the University of Florida.

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Bruce A. McGovern, JD, LLM

Bruce McGovern is a tenured member of the faculty at South Texas College of Law Houston, where he also serves as Director of the school’s Low Income Taxpayer Clinic. Previously, he served for many years as the school’s Vice President and Associate Dean for Academic Administration. He received his undergraduate degree from Columbia University and his law degree from Fordham University School of Law. After law school, he served as a judicial clerk for Judge Thomas Meskill on the U.S. Court of Appeals for the Second Circuit in New York. He then practiced law with the law firm of Covington & Burling in Washington, D.C. He subsequently earned an LL.M. in Taxation from the University of Florida Levin College of Law, where he taught as a visiting faculty member before joining the faculty at South Texas College of Law Houston.

Professor McGovern teaches and writes in the areas of business organizations and taxation. His courses include Federal Income Taxation, U.S. Taxation of International Transactions, Partnership and Subchapter S Taxation, and Federal Tax Procedure. He frequently speaks on recent developments in federal income taxation. Professor McGovern is a member of the Council of the State Bar of Texas Tax Section, a former Chair of the Houston Bar Association Section of Taxation, and a Fellow of the American College of Tax Counsel.

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Steven Wlodychak, JD, LLM

Steven Wlodychak is a principal in Ernst & Young LLP’s Indirect (State and Local) Tax practice in Washington, DC. Steve is a member of its National Tax Department, is a leader of its state and local transactions practice and serves as the state and local director of its Center for Tax Policy. He specializes in the state and local tax aspects of business transactions including not only advising on the state and local income tax consequences of transactions but also the effects of other indirect taxes, such as sales and use, property and employment taxes on business combinations.

He has assisted in the structuring and due diligence investigations of numerous transactions both for private equity and strategic investors and has addressed state and local tax considerations in all 50 states and on well over 900 different transactions.

Steve previously served in EY’s Los Angeles and New York offices, was a state and local tax attorney for one of America’s largest insurance companies and an associate attorney with a major regional law firm and worked in state government in New Jersey, including for the Governor of the state. He has published extensively on various aspects of state and local taxation, most recently as the co-author with Bruce Ely, Esq. of Bloomberg Tax’s Pass-through Entity Tax Navigator, an electronically based resource that provides coverage of the state taxation of partnerships, S corporations and other pass-through entities. In 2017, Steve and Bruce were honored by being named “authors of the year” by Bloomberg Tax for their efforts.

A frequent speaker, Steve hosts EY’s popular quarterly State and Local Tax webcasts and has led seminars on state and local tax matters throughout the US on a wide range of state and local tax topics. He has also been a guest lecturer on state taxation at the LL.M. in taxation programs at Georgetown University’s School of Law in Washington, DC and Loyola Marymount University’s Law School in Los Angeles, California as well as the Masters in Taxation program at Arizona State University in Phoenix, Arizona. In June 2018, Steve was honored with EY’s first Lifetime Achievement Award for his education efforts for its tax professionals.

Steve received a B.S.F.S. degree (cum laude) from Georgetown University’s School of Foreign Service, a J.D. (cum laude) from Seton Hall University’s School of Law (where he was an associate editor of the law review), and an LL.M. (Taxation) from New York University. Steve is a member of the ABA, the New York Bar Association, the District of Columbia Bar and the New Jersey Bar.

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David Gerregano, Commissioner

David Gerregano has served as the Tennessee Department of Revenue’s commissioner since December 2016. Governor Bill Lee reappointed Gerregano as Revenue commissioner in January 2019. Gerregano, a native of Gainesboro, has worked for the Department for more than 20 years. Since starting with Revenue in 1997 as tax counsel, he has held multiple legal and administrative positions such as hearing officer, general counsel, assistant commissioner and deputy commissioner. Gerregano currently serves on the Federation of Tax Administrators Board of Trustees and previously served as president of the Southeastern Association of Tax Administrators.

Gerregano received his J.D. from Vanderbilt University Law School in 1995, and he clerked for the Chancery Court of Rutherford County until 1997 before joining the Department. In his spare time, Gerregano enjoys woodworking and spending time with his wife and two children.

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Christopher A. Wilson, JD, LLM

Nonprofit organizations and companies in a wide range of industries such as manufacturing, retail, cable television, real estate, professional services, waste management, and software, rely on Chris Wilson for assistance with a range of state tax planning and state tax litigation matters.

With litigation experience covering a broad range of trust, probate and estate administration matters as well as conservatorship proceedings, Chris has represented financial institutions, particularly their trust and wealth management officers, in matters involving allegations of breach of trust and breach of fiduciary duty. He has also represented trust and estate beneficiaries in matters involving will contests, breach claims, and other claims involving fraud and undue influence. Clients count on Chris to develop strategies to resolve disputes within the applicable terms of trust instruments or estate planning documents while also seeking to minimize the impact upon client and family relationships.

Additionally, Chris represents both petitioners and respondents in conservatorship actions, and understands the legal complexities, family dynamics, and individual desires for autonomy involved in conservatorship proceedings. Clients rely on him to navigate these complexities while also focusing on reasonable solutions to preserve individual autonomy, ensure the receipt of necessary care and management for disabled individuals, and to maintain family harmony.

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Stephen J. Jasper, JD

As businesses encounter disputes or potential disputes with the state of Tennessee and other taxing authorities, Steve Jasper makes sure those businesses receive fair tax treatment and the full tax savings they are entitled to receive. Steve represents his clients in negotiations with taxing authorities and, as necessary, guides businesses through administrative proceedings or trials. Steve provides counsel with special attention to clients' business objectives, and in the past five years alone has successfully received over $200 million in tax savings on behalf of his clients. As a reflection of his specialized experience in state tax matters, on multiple occasions Steve has been selected by the Tennessee Department of Revenue to help draft major rewrites to significant portions of Tennessee's tax statutes.

Steve's clients include multi-national Fortune 500 companies with locations and business operations across the globe, as well as Tennessee-based companies with a single business location.

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