The executive-style format of our curriculum draws the very best faculty from Champaign and outstanding tax professionals in the Chicago area to teach in the MS Tax Program. The opportunity to engage with driven, talented students and help elevate them to positions of leadership in their companies and in the business community is a challenge our faculty welcome. The resulting environment creates opportunities for engagement, discussion, and learning about the major factors influencing tax and business today, such as globalization, governance and risk management.
| Gregory A. Bergmann|
| Michael Lawler
|Stanley T. Cichowski|
Deloitte Tax LLP
|William C. McAlpine
|Jon S. Davis|
Head, Department of Accountancy
University of Illinois
|W. Kurt Meier
U.S. Treasury Department
|Howard S. Engle|
Head, Tax Department
|Katherine M. Scherer
Deloitte Tax LLP
|J. Fred Giertz|
Professor Emeritus of Economics
University of Illinois at Urbana-Champaign
|Dmitry N. Selin
Tax Senior Manager
Ernst & Young LLP
|Michael T. Hart|
Ernst & Young LLP
Deloitte Tax LLP
|Kent J. Kalish|
Senior Tax Manager
Deloitte Tax LLP
|Michael L. Ulleweit
|Brian T. Whitlock
Bernadette Abdow is Senior Director, Tax Reporting, for AbbVie Inc., a multinational biopharmaceuticals company. She is responsible for the global income tax provision for AbbVie and its affiliates in over 50 countries. Bernadette has over 30 years of experience in corporate income tax planning and financial reporting. She is a retired tax partner of KPMG LLP, and has worked for Dover Corporation, Tribune Company, and Zenith Electronics. Bernadette earned a BBA from Loyola University of Chicago and an MST from Bentley University in Waltham, MA.
Glenn Aquino was a senior partner with over thirty-seven years of experience in providing tax, accounting and business advice to a diverse client base. He was responsible for the overall planning, implementation and coordination of all tax and accounting services. He had hands-on client service experience as well as management responsibility for tax professionals with industry and/or functional tax expertise. He has broad and general expertise and has served public and privately-held businesses with multinational and multistate footprints. His focus has been in the corporate and partnership areas with particular emphasis in the areas of tax accounting, accounting periods and methods, tax due diligence/mergers and acquisitions, consolidated returns and the tax impacts of bankruptcy/insolvency. Glenn holds a Bachelor of Science (BSC) in Accounting from DePaul University as well as a Juris Doctor (JD) degree from DePaul University College of Law. He also holds a Masters of Law in Taxation (LLM) from John Marshall Law School. He is a CPA and member of both the AICPA and the Illinois CPA Society. Glenn has regularly instructed at local and national internal training courses as well as client and trade seminars on a myriad of technical topics. He will also be instructing at the University of Illinois Urbana-Champaign in the Masters of Accounting program.
Gregory A. Bergmann
Greg Bergmann has over twenty years of experience specializing in multistate income and franchise taxes. He received a B.A. in accountancy from Northern Illinois University and a J.D. from the University of Illinois School of Law. He is a CPA and a member of the state and local tax committees of the Chicago Bar Association and the American Bar Association. A frequent instructor and speaker on state tax matters, Greg has written several articles on various state tax issues. He co-teaches the Multijurisdictional Taxation class in the MS Tax Program in Chicago for the University of Illinois at Urbana-Champaign.
Greg is a partner in the Chicago office of Deloitte Tax LLP. Prior to joining Deloitte, Greg was a partner at Arthur Andersen. Greg specializes in state and local income, and franchise tax compliance, and planning for multistate entities. He has significant experience in multistate income and franchise tax compliance, involving pass-through entities including partnerships and S corporations. Greg also has significant expertise in California, Michigan, and Illinois tax issues. His clients include major retailers, distributors, manufacturers, and professional service firms.
Stanley T. Cichowski
Stan Cichowski was a Director in Deloitte Tax LLP’s Multistate Tax Services Group based in Chicago. He was responsible for federal, state and local transaction, and excise tax issues, with special emphasis on Illinois issues. He represented clients in a wide variety of state tax matters. He has been involved in regulatory and legislative changes for clients. Stan received a B.A. from Hamline University in St. Paul, Minnesota, and a J.D. from the University of Illinois at Urbana-Champaign College of Law.
Prior to 1994, Stan served as the Deputy General Counsel with the Illinois Department of Revenue for 15 years. His responsibilities included administration and management of the Sales and Excise Tax Legal Division. He also served as the Policy Development Coordinator to the Director of Revenue as an expert in tax policy matters, issued legal rulings for audit, reviewed sales and excise tax litigation cases and drafted regulations and proposed legislation. Stan was involved in many of the major legislative changes in Illinois taxes. He managed an administrative hearings docket that averaged approximately 1,000 cases with a value in excess of $100 million. He drafted the Illinois Telecommunications Excise Tax Act, which was upheld by the U. S. Supreme Court and has become a model for state taxation of telecommunications.
Stan is a retired Army Reserve Judge Advocate Lieutenant Colonel. He served on active duty as an intelligence officer, an Appellate defense counsel in Washington, D.C., and as chief of military justice and foreign military claims commissioner in Tehran, Iran. In addition, he was engaged in private practice in Iran, specializing in private international law, claims arbitration and telecommunications and representation for the former Government of Iran.
Jon S. Davis
Jon S. Davis is the Robert C. Evans Endowed Chair in Business and Department Head at the University of Illinois at Urbana-Champaign. He is a CPA and he worked at Deloitte, Haskins and Sells in tax before pursuing his Ph.D. Degree at University of Arizona. Before rejoining the faculty at Illinois this year, he was a professor at University of Wisconsin-Madison and University of Colorado-Boulder. Professor Davis’ teaching is primarily in the tax area. His research has addressed topics in auditing and tax, including compliance in regulatory environments, fraud, tax policy, and judgment and decision making in public accounting. His research employs methods and theories from psychology, sociology, evolutionary biology and economics.
Howard S. Engle
Howard S. Engle received his undergraduate degree in accountancy from the University of Illinois and a master’s degree in taxation from DePaul University. He is a certified public accountant and a member of the American and Illinois Societies of Certified Public Accountants.
Prior to retiring, Mr. Engle was a partner with the Chicago office of Deloitte. He specialized in advising U. S. multinationals on all aspects of conducting business outside the United States. Mr. Engle was previously an international tax partner with Andersen and coordinated Andersen’s international tax practice in the Midwest. He has also served as an adjunct associate professor of accountancy in the graduate Tax Program at DePaul University.
Mr. Engle has served as editor of the “International Developments” column for The Journal of Corporate Taxation and a member of the editorial board of The Tax Advisor. In addition, he has authored numerous articles on international tax issues.
Jonathan Fotzler is a tax director in the mergers and acquisitions group of PricewaterhouseCoopers LLP in the Chicago office and has been with PwC over 10 years. Jonathan assists with providing a wide range of tax services to both corporate and private equity clients, including tax-efficient financing, buy-side and sell-side tax due diligence, corporate reorganizations, spin-offs and joint ventures.
Jonathan received his Bachelors degree from the University of Illinois at Urbana-Champaign in 1997 and both a Juris Doctor and Masters in Accounting from Indiana University at Bloomington in 2002.
J. Fred Giertz
J. Fred Giertz is a professor of economics and member of the Institute of Government and Public Affairs at the University of Illinois at Urbana-Champaign. He has held this position since 1980. He served as interim head of the Department of Economics until August 2009. He received his Ph.D. in economics from Northwestern University in Evanston, Illinois in 1970.
Professor Giertz’s major research interests are in the areas of public finance, public choice, and regional economic development. He specializes in state and local taxation and expenditure analysis and in regional economic development issues. He has consulted with a variety of different governments, firms, and other organizations on tax and economic development issues.
Professor Giertz follows general macroeconomic issues, especially as they impact Illinois. He writes frequently on Illinois budget issues in publications such as State Tax Notes and compiles the U of I Flash Index, a monthly indicator of the Illinois economy. He is also a columnist for State Tax Notes.
In 2000, Fred was named the Executive Director of the National Tax Association, a 1,600 member organization of tax professionals located in Washington, D. C.
Michael T. Hart
Michael Hart is a Tax Consulting Partner in the Chicago office of Ernst & Young. As part of Ernst & Young’s federal tax group, Michael provides tax services to a variety of private equity and real estate related clients including real estate investment trusts, corporations, partnerships, and limited liability companies. He has structured real estate trust elections, mergers and acquisitions, public offerings and foreign investments. Mike has performed tax consulting analysis related to debt cancellation issues, debt to equity conversions, equity investment write-offs, as well as structuring tiered partnership structures. Mike has assisted clients working through income, loss and debt allocations in various partnership agreements.
Mike is a Certified Public Accountant. He has a B.A. from Loyola University, a J.D. degree from The John Marshall Law School, and an LL.M. degree in Taxation from Georgetown University Law Center. Michael is a member of the American Institute of Certified Public Accountants and the Illinois Bar.
Kent J. Kalish
Kent is a senior tax manager in Deloitte’s Business Tax Services practice. Kent has over twelve years of experience serving clients primarily in the consumer business and manufacturing industries. He focuses on helping large multinational, middle market, and emerging companies identify and implement advantageous tax strategies. Kent’s client base consists of both attest and relationship based clients.
Kent assists clients with all aspects of tax consulting and compliance, including structural planning considerations, international taxation and cross border transactions, acquisitions and divestures, financing techniques, tax accounting methods, and ASC 740, accounting for income taxes. Kent also has extensive compliance experience, specifically managing large and mid-size corporate compliance engagements.
Kent is an active member of Deloitte Tax’s corporate income tax and ASC 740, accounting for income taxes, competency groups. He is also an instructor at Deloitte’s national and regional ASC 740 and corporate income tax technical trainings. Kent is a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society, of which Kent is a member of the Business Taxation Committee.
Kent received his Bachelor of Science in Accountancy from the University of Illinois at Champaign-Urbana and his Masters of Taxation from DePaul University.
Michael Lawler is a Tax Partner in KPMG’s Chicago office Federal Tax Practice, Consumer and Industrial Markets, group where he focuses on the US tax obligations of multi-national companies. Michael has a bachelor degree from the University of Notre Dame and a Masters in Taxation from DePaul University. He is also a member of the American Institute of Certified Public Accountants.
Michael’s engagement experience includes assisting clients in relation to acquisitions, disposals, restructuring international transactions, tax planning, and overseeing tax compliance obligations. Michael is also well-versed in the application of US FAS 109 income tax accounting principles and serves as the lead partner on several multi-national income tax provision reviews and preparation engagements.
William C. McAlpine
William McAlpine is a Managing Director in the PwC National Tax Accounting Services (TAS) Group of PricewaterhouseCoopers LLP and currently services PwC multi-national clients throughout the U.S. on tax accounting issues including business combinations, carve-out financials, uncertain tax positions (FIN 48), valuation allowance and APB 23 issues. In his National TAS role, Bill assists clients with remediation of tax internal control deficiencies, implementation of tax function effectiveness process change and consults on tax accounting reporting issues. He also assists clients with the implementation of tax technology software solutions.
Prior to joining the National TAS Group, Bill spent 6 years as a Tax Director in the PwC Mergers & Acquisitions Group handling both sell-side and buy-side M&A projects, including tax due diligence, tax structuring, post-deal integration, tax elections and the FAS 109 implications of acquisitions/dispositions. Prior to Bill’s National TAS and M&A roles, he functioned as a Tax Director with the PwC Industry Services and Technology/Info-Comm Groups. From 1991 through 1996, Bill functioned as a Director of Tax for a direct marketing company in Chicago, Donnelley Marketing, Inc.
From 1991 through 1996, Bill functioned as a Director of Tax for a direct marketing company in Chicago, Donnelley Marketing, Inc.
Bill is a frequent speaker with BBNA/CITE conferences on FAS 109 and related tax accounting issues, at PwC tax accounting client forums, Tax Executive Institute and the Chicago Tax Club where he speaks on tax accounting or M&A related topics. Bill is a graduate of Western Illinois University and received a graduate degree, Masters of Science in Taxation, from DePaul University.
W. Kurt Meier
Kurt Meier presently works as a Tax Advisor for the U.S. Treasury Department, advising foreign governments on methods to improve their systems of taxation. Most recently, Kurt had served as the Deputy Chief of Appeals, and then the Senior Advisor to the Chief of Appeals.
Prior to serving in the above capacities, Kurt held a series of high level executive positions within the IRS, including: Director of Field Operations – West for the Retailers, Food, Pharmaceuticals and Healthcare Industry (RFPH) within the Large and Mid-Size Business Division (LMSB), and Senior Industry Advisor for the RFPH Industry. In the private sector, Mr. Meier was the Senior Engagement Coordinator for Ernst & Young in Chicago. Before joining Ernst & Young, he was Director of Taxes for Morton International. In that position, Mr. Meier was the senior tax executive responsible for the company’s worldwide tax operations.
Mr. Meier is a certified public accountant and attorney, He holds an undergraduate degree in Finance from the University of Southern California and a J.D. from the University of Illinois College of Law.
Greg Mudd is a Senior Tax Manager at Steinberg Advisors, Ltd in Northbrook, Illinois. He has over 18 years of experience specializing in taxation of businesses and individuals.
Greg works with his clients to define goals and objectives and implement strategies to accomplish those goals. He practices extensively in the areas of U.S. federal and state taxation specializing in pass-through entities, and individual taxation. Greg advises owners buying and selling businesses, including deal structuring, evaluating financing alternatives and performing financial and tax due diligence. His expertise includes designing tax minimization strategies, compensation issues for businesses and employees. He also coordinates the service offerings of other advisors, such as attorneys and bankers, to small business owners.
Greg holds a Bachelors of Science in Accountancy from DePaul University in Chicago and a Master of Science of Accountancy with a Specialization in Taxation from the University of Illinois At Urbana-Champaign. Greg is a member of both the American Institute of Certified Public Accountants and the Illinois Certified Public Accountants Society. He also serves as an Adjunct Professor at the University of Illinois at Urbana-Champaign, teaching “Taxation of Closely Held Entities and Their Stakeholders.”
Katherine M. Scherer
Kathy Scherer is the Midwest Regional Tax Managing Partner (RTMP) at Deloitte Tax LLP. In her role as Midwest RTMP, Kathy has overall responsibility for Operations, Marketplace and HR matters occurring throughout the region. The Midwest Region Tax Practice has over 1,000 personnel and has several locations in Illinois, Minneapolis, Wisconsin, Iowa and Nebraska.
In addition to her role as Midwest RTMP, Kathy serves as a Lead Tax Partner or Advisory Tax Partner on a number of major corporate clients in Chicago. In this role, Kathy is responsible for directing the tax teams serving these accounts, serving as the “face of Deloitte” in dealing with the Chief Tax Officers of these companies, and coordinating with Deloitte’s other functions to provide integrated service to such clients.
She has over 20 years of experience in providing corporate tax advisory services to public and private companies in the Midwest. Kathy is a Certified Public Accountant and earned her BBA from the University of Michigan.
Dmitry N. Selin
Dmitry Selin is a tax senior manager with the EY real estate tax practice. He has 10 years of experience serving a diverse group of real estate, private equity and infrastructure clients. Among the clients served by Dmitry are REITs, real estate opportunity funds, toll roads, real estate and private equity joint ventures, affordable housing syndicators and family offices. Dmitry has broad experience in tax compliance, structuring, transaction analysis and dispute resolutions with focus on REITs and flow-through entities.
Dmitry has a Bachelor of Science in Accounting degree from University of Illinois at Chicago and Master of Science in Taxation degree from DePaul University. He is a licensed Certified Public Accountant. Dmitry is a member of American Institute of Certified Public Accountants and Illinois CPA Society. He is an active member of the Urban Land Institute (ULI) and serves on the membership committee of ULI Chicago District Council.
Jeff Shaw is a Lead Tax Director in Deloitte’s Chicago Tax Practice with over 13 years of professional experience serving clients in a wide variety of industries. Jeff works with clients on many different aspects of federal taxation including areas of mergers and acquisitions, dispositions, reorganizations, consolidated tax returns, tax accounting, tax minimization and transactional support. He has extensive experience advising clients on domestic and cross-border transactions, corporate restructurings including corporate workouts, bankruptcy and refinancing transactions. Jeff also has extensive experience in applying the US FAS 109 income tax principles and serves as the lead tax director on several multi-national income tax provision reviews.
Jeff has a B.S. degree in Finance and Accounting from Marquette University. He earned his master’s degree in taxation from DePaul University. He is a certified public accountant and a member of the American and Illinois Societies of Certified Public Accountant.
Brian T. Whitlock
Brian T. Whitlock is a tax partner at the certified public accounting firm of Plante & Moran, PLLC. He earned his B.A from Northwestern University, and a J.D. and L.L.M. from IIT/Chicago-Kent College of Law.
Brian has been a Partner of Blackman Kallick since 1990. The WTS Group develops and implements wealth transfer strategies for high net worth individuals; prepares business valuations of operating entities and investment partnerships; and handles the tax administration of trusts and estates. He is adept at tailoring estate tax deferral and wealth transfer strategies that fulfill the personal and non-tax objectives of our clients. In addition, Brian oversees the tax administration and compliance issues related to tax-exempt organizations, foundations, estates, and trusts.
Brian is currently a member of the AICPA Tax Executive Committee, the ICPAS Tax Executive Committee, and the ICPAS Tax Advisory Committee. He served on the ICPAS Board of Directors from 1997 through 2005 and was Chairperson of the Board of Directors in 2004-2005.
JMichael L. Ulleweit
Michael is a Partner in Deloitte Tax’s Chicago Business Tax Services Group, and has approximately 19 years experience in the industry. Michael generally functions as the lead tax partner for clients representing multiple industries, including consumer products, manufacturing and distribution, pharmaceutical, retail, and personal services. Michael has substantial experience in reviewing the tax posture of large multi-national public companies and delivering valuable tax projects.
Michael also serves as the lead tax partner on several public and private company attest clients with regard to ASC 740 matters. Michael specializes in developing and implementing Federal income tax accounting method strategies as well as with certain areas that are relevant to manufacturers (i.e., Domestic Production Activities Deduction – Section 199). Representative engagements include Strategic Tax Reviews and Assessments, Federal Tax Accounting Reviews, ASC 740, and Corporate Compliance Management.
Michael also served as Tax Director of a publicly-held company for 2 years while concurrently attending law school. Lastly, Michael is an adjunct professor in The ILLINOIS MS Tax Program.
Bill has significant experience at KPMG serving major clients and helping them address their tax consulting and compliance needs. He enjoys working on special tax projects, such as documentation of US and foreign deferred tax accounts, multi-year restatements, IFRS assessments, and material weakness issues. Bill has managed teams of tax specialists to analyze various aspects of a tax provision and perform special projects as mentioned, prepare US and foreign tax provisions, review the tax provisions of US GAAP and IFRS audit clients, and complete tax compliance projects. In performing these services, he worked with accounting personnel and tax specialists from multiple areas of tax to make sure all issues are properly addressed. Bill works well with teams of people and excels at project management to help ensure timely delivery.
Bill has worked primarily with manufacturing and retail clients, but has also worked with financial institutions, healthcare companies, and technology companies.
Bill has a BS degree from Emory University, MBA and MPA degrees from Georgia State University. He is a licensed CPA.
Trever is a senior tax manager in Deloitte’s Business Tax Services practice with over 13 years of experience serving clients. His client base includes large multinational, middle market and emerging companies in a variety of industries. He advises clients on all aspects of income tax compliance and consulting with a focus on consolidated tax returns, mergers and acquisitions, dispositions, internal restructurings, and cross-border transactions. He also has extensive experience with accounting for income taxes under ASC 740 and serves public and private companies in both attest and relationship-based roles.
Trever is an active member of Deloitte Tax’s Subchapter C and Financial Reporting for Income Taxes competency groups and serves as an instructor at Deloitte’s national and regional ASC 740 and corporate income tax technical trainings. He is also a Certified Public Accountant and a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society.
Trever received his Bachelor of Science in Accountancy and Masters in Accounting with a Specialization in Taxation from the University of Illinois at Champaign-Urbana.