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Editorial Advisory Board

BARBARA S. BORCZAK, CPA
Frazier & Deeter, LLC

MATTHEW BUSTA, CPA
KPMG LLP

ELLEN D. COOK, MS, CPA 
University of Louisiana at Lafayette

HOWARD GODFREY, PH.D., CPA 
University of North Carolina–Charlotte

GWENDOLYN GRIFFITH, J.D. 
Tonkon Torp LLP

ARLENE HIBSCHWEILER, MBA, J.D.
State University of New York at Buffalo

KEVIN W. KAISER, J.D. CPA
Lindquist & Vennum LLP

CHRISTOPHER A. KARACHALE, J.D., LL.M.
Hanson Bridgett LLP

STEWART S. KARLINSKY, PH.D., CPA, MBA 
San José State University

HOLLY LOVE, CPA
Deloitte Tax LLP

GENNARO F. MUSI, CPA, MST
RSM US LLP

KAREN M. NAKAMURA, CPA, MST
PricewaterhouseCoopers LLP

CLAIRE Y. NASH, PH.D., CPA 
Florida Atlantic University

TONY NITTI, CPA 
WithumSmith+Brown

KENNETH N. ORBACH, PH.D., CPA 
Florida Atlantic University

LEO PARMEGIANI, CPA, MST
O'Connor Davies LLP

MEREDITH K. PILARO, CPA
BDO USA LLP

THOMAS J. PURCELL III, J.D., PH.D., CPA
Creighton University

SCOTT A. RABINOWITZ, J.D., LL.M.
PricewaterhouseCoopers LLP

JEFFREY L. RAYMON, CPA, MBA, MST
CliftonLarsonAllen LLP

DANIEL ROWE, CPA
Green Hasson Janks LLP

ADAM TRITABAUGH, CPA, MBT
McGladrey LLP

DENNIS VICK, CPA, M. Tax.
Dixon Hughes Goodman LLP

JIMMY J. WILLIAMS, CPA/PFS, M. Tax., BVAL 
Jimmy J. Williams & Co., P.C.

Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute of Certified Public Accountants, the Tax Division, or its other divisions and committees. This publication is designed to provide accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher, editors, and authors are not engaged in rendering legal, accounting, or other professional service. If specific tax advice or other expert assistance is required, the services of a competent professional person should be sought. Further, in accordance with IRS Circular 230, Regulations Governing the Practice Before the Internal Revenue Service, the information in this publication is not intended or written to be used as, and cannot be used as or considered to be a “covered opinion” or other written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online at proquest.com.

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