Ohio Tax. Workshop NN. Opportunities & Pitfalls Sourcing of Service/Sales of Non-Tangible Personal Property in Multistate Arena

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1 26th Annual Tuesday & Wednesday, January 24 25, 2017 Hya Regency Columbus, Columbus, Ohio Ohio Tax Workshop NN Opportunities & Pitfalls Sourcing of Service/Sales of Non-Tangible Personal Property in Multistate Arena Wednesday, January 25, :00 p.m. to 3:00 p.m.

2 Biographical Information Michael D. Bozimowski, Director, Tax, KPMG LLP 150 West Jefferson Avenue, Suite 1900, Detroit, MI Fax: Mike is Director in the KPMG State and Local Tax Services practice. He has worked in public accounting since 1980, in that time as a partner with national public accounting firms. His experience includes consulting for automotive, retail, and high-tech industries. Mike specializes in in assisted clients in the both the direct and indirect taxes tax services including merger and acquisition assistance, controversy and settlement negotiations, as well as business and strategic planning in the State and Local arena. Professional and industry experience includes: Assisted various clients with both direct and indirect state tax planning and compliance Assisted clients in the preparation of tax related documentation for Credit and Incentives Negotiations Reviewed and prepared federal, state and city income tax returns for individuals, partnerships, C-Corporations, S-Corporations and LLC s. Proactive and successful representation of clients in the preparation of appeals and negotiations with auditors and assessors for the reduction of assessments. Performed and reviewed tax research for specific planning and tax issues including like kind exchange and other taking issues. Proactive and successful representation of clients in the preparation of appeals and negotiations with auditors and assessors for the reduction of assessments. Development and coordination of entity divestiture or acquisitions issues, reviewing entity structure and analysis to fulfill specific planning and strategic goals. Other activities include: Member, Walsh College Department of Accountancy External Advisory Board Adjunct professor for Walsh College Member, Michigan Manufactures Association, Tax Advisory Group Member, Michigan Association of Certified Public Accountants State and Local Tax Force Detroit Chamber of Commerce-Committee on Taxation Orchard Lake St. Mary s Schools-Board of Regents Education, licenses & certifications include: B.B.A. Eastern Michigan University, 1977, Accounting M.S.T. Walsh College, 1981, Taxation J.D. Michigan State University College of Law, 1986

3 Biographical Information Jonathan ( Jon ) O Donnell, Senior Manager State and Local Tax, KPMG LLP 191 West Nationwide Blvd. Suite 500, Columbus, OH Jonathan.ODonnell@KPMG.com (216) Fax: (216) Jon is a senior manager in KPMG s Cleveland state and local tax ( SALT ) practice. Jon specializes in income and franchise tax matters and also has extensive experience in indirect taxes. Jon has over 10 years of experience in public accounting and was a trial attorney before beginning his accounting career. Jon s practice focuses on consulting and controversy services for a broad base of clients including manufacturing, aerospace, wholesale/distribution, oil and gas, private equity firms, and financial institutions. Jon has a great deal of experience with complex pass through entity structures and related state and local tax issues. Jon has successfully represented clients in numerous states including Washington, Texas, Pennsylvania, Michigan, New York, and Ohio. Jon is also KPMG s State Tax Resource for Ohio, Kentucky and Indiana gross receipts and income tax issues. Prior to joining KPMG, Jon was the SALT practice leader for a regional public accounting firm. Prior to this, Jon worked in a big-four firm in New York City. These experiences have provided Jon with a network of connections within various Departments of Revenue throughout the United States. Jon uses this network in assisting his clients through all stages of SALT controversy and audit projects. Jon is a regular speaker on SALT issues and has presented at numerous venues including the Akron Bar Association, Tax Executives Institute, Ohio Tax Conference, Northeast Ohio Tax Conference, University of Akron, Cleveland Tax Club. Jon graduated from the State University of New York at Brockport with a B.S. in criminal justice and earned his Juris Doctorate from the University of Akron. Jon lives in the Akron area with his wife and two wonderful, most of the time, children.

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