Taxation on Real Estate Conference - Virtual (C62242)

Mark Heroux, Partner in the Specialty Tax Services group at Baker Tilly Virchow Krause, LLP, joined the firm in 2008. He has more than 35 years of tax litigation, technical, and program management experience. Mark specializes in IRS procedures, controversy, and dispute resolution. He began his career with the IRS Chief Counsel in 1985 where he litigated cases around the world for the IRS. When Mark left the IRS in 2000 he was a Special Assistant United States Attorney, Industry Counsel for the nation for the Insurance Industry, and a Senior Trial Attorney who helped litigate the two largest transfer pricing cases in history. At Baker Tilly, he leads the IRS Practice and Procedures group, and provides tax and business advisory services to middle-market and large companies, and high net worth individuals that operate in the real estate and other industries.

Lyle Prempas is a CPA and a senior manager at Baker Tilly in the Construction and Real Estate tax group. Lyle has more than 15 years of experience in the Chicagoland market and assists clients with tax compliance including capital account maintenance, debt allocations, income/loss allocations and liquidity events. In addition he consults with business owners regarding organizational structuring to achieve tax efficientcy, reviews operating agreements to ensure desired goals are met, and works with management advising on day-to-day operations to enhance cash flow management, maintain internal controls and streamline accounting functions.

Alex Brosseau is a Senior Manager in the Tax Policy Group of Deloitte Tax LLP’s Washington National Tax office. In that capacity, he monitors tax policy developments in Congress and the White House on behalf of the firm and its clients.

From 2012 to 2015, Alex served as Senior Analyst for Tax Policy on the U.S. Senate Budget Committee where he was the primary tax adviser to the committee’s two previous chairpersons, Senator Patty Murray of Washington and Senate Finance Committee member Kent Conrad of North Dakota.

While on the Budget Committee, Alex led tax and revenue policy for the committee’s majority during many negotiations including those related to tax extenders, tax reform, and the Senate-passed fiscal year 2014 budget resolution. He also played a significant role in the policy discussions that led to enactment of the Bipartisan Budget Act of 2013.

Prior to his time on Capitol Hill, Alex worked in client service at Deloitte Tax LLP, focusing primarily on clients in the financial services and real estate industries.

Alex is a Certified Public Accountant (CPA). He received his Master of Science in taxation from American University (Washington, DC) and his Bachelor of Arts in accounting and economics from the University of Saint Thomas (Saint Paul, Minnesota).

David is the managing partner of Kupiec & Martin, LLC. Prior to forming Kupiec & Martin in May 2008, David was a State and Local Tax Manager with Exelon Business Services Company for six years in Exelon's Chicago offices focusing on state tax, merger and legislative issues. During the sixteen years prior to joining Exelon, David was a State Tax Manager at Arthur Andersen LLP, Associate Counsel for the Illinois Department of Revenue and a Regulatory Auditor for the National Futures Association.

Natalie is a founding member of Kupiec & Martin, LLC, a law firm specializing in assisting businesses with state tax issues. Natalie focuses on state and local planning, controversy resolution, and legislative and regulatory matters.

Prior to forming Kupiec & Martin in 2008, Natalie was a State and Local Tax Principal with Exelon Business Services Company for five years in Exelon's Chicago offices focusing on state tax, merger and legislative issues. Natalie was also a State Tax Consultant with Deloitte and Arthur Andersen. Prior to this, Natalie was an Assistant District Attorney in Stanislaus County, California prosecuting criminal cases including conducting numerous bench and jury trials.

Natalie is the past Chair of the Chicago Bar Association's State Tax Committee. She is a member of various committees of the Taxpayers' Federation of Illinois. She is a member of the Chicago Tax Club and the Illinois Chamber of Commerce. Natalie is a frequent speaker at state tax conferences and the author of numerous state tax articles.

Natalie received her B.S. in Accountancy with honors from the University of Illinois in 1993 and her Juris Doctorate from Chicago-Kent College of Law in 1996. Natalie is licensed to practice in Illinois and California.

 

2005 Taxation on Real Estate Conference Richard Lipton, Of Counsel, is in the tax practice group at Baker & McKenzie in Chicago. Richard's practice focus is advising U.S. and multinational clients on federal tax issues. He has handled numerous engagements for clients in a variety of industries in structuring corporate and real estate transactions and providing legal advice relating to tax planning for partnerships and limited liability companies. He has served as tax counsel in many of the largest transactions in the country. In the City of Chicago, he has been closely involved in transactions concerning the Sears Tower, John Hancock Building, Aon Building, Prudential Building, 190 S. LaSalle, AT&T Building, Northwestern Station, and many others. In his 24 years of practice, Mr. Lipton has represented real estate owners, developers and investors around the country, including BP Amoco, Sears, Allstate, Prudential, Harvest Equities, Northwestern Mutual Life Insurance Company and Walton St. Capital. Mr. Lipton also has considerable experience in the areas of real estate investment trusts (REITs) and investment in real estate by tax-exempt organizations and foreign investors. He has represented large corporations in complex partnership transactions, and has served as an expert witness on matters concerning partnerships and partnership taxation. He also has expertise in a number of other areas relating to tax law, including tax-exempt organizations and the rules involving UBIT, the tax consequences of bankruptcies and workouts and various tax accounting issues. He also provides tax advice to several professional sports franchises. Mr. Lipton is a 1977 graduate of the University of Chicago Law School. He received a B.A. from Amherst College. He served as a clerk for Judge Cynthia Hall of the United States Tax Court.