The Guide to America s Leading State & Local Tax Advisors From the publishers of
At a glance The only legal guide to focus exclusively, and in depth, on the state & local tax. A comprehensive guide squarely targeted at corporate consumers of state & local tax services in the US. A US-based publication run from the New York offices of Institutional Investor and Euromoney s Legal Media Group, the global market leader of legal business-to-business magazines, practise-area and business law guides. Extensive research with comprehensive face-to-face and telephone interviews to determine America s leading state & local tax advisers and practice teams from the top departments. Unrivaled targeted distribution to Institutional Investors unique database of 5,000 of the most prominent in-house US tax directors at investment banks, corporates, government departments and US-based multinationals, as well as the top SALT advisers at the largest national practises and to US readers of International Tax Review. The only guide to make the crucial distinction between the country s leading firms, ranked in tiers, in the largest 20 states with leading individuals listed in each state. Authoritative, informative and exclusive. Fully reproduced online at www.benchmarksalt.com and www.legalmediagroup.com. For further information: usiness queries Andrew Tappin Tel: +1 212 224 3798 Fax: +44 20 7779 8500 Email: atappin@institutionalinvestor.com Editorial queries Sed Crest Tel: +1 212 224 3799 Email: screst@institutionalinvestor.com 2
What is enchmark: State & Local Tax? enchmark: State & Local Tax takes a fresh approach to the market for state & local tax services (SALT) in the US. It is the only guide that treats the state & local tax market as it should be treated as a complex combination of national firms and local leaders; and expert generalists and practise area specialists. A unique approach enchmark: State & Local Tax is the only guide to: focus exclusively, and in depth, on the US state & local tax market services; that involves comprehensive interviews with the consumers of SALT services as well as producers of SALT services; take the full range of the SALT advisers skills into account, including planning, not just successes in SALT controversies; have a research team conducting face-to-face interviews, of this nature in the US; and be distributed to tax directors at some of the largest companies in each state Editorial structure A general overview for consumers of state and local tax services Five introductory chapters identifying the key issues that are important to corporate taxpayers: 1. Corporate income tax / franchise taxes 4. Employment taxes 2. Sales & use tax 5. Credits & incentives 3. Property tax Profiles of top twenty states A chapter dedicated to each of the top twenty states (by business taxes total revenue) providing firms ranked in tiers with editorial analysis explaining why and which firms have the leading SALT advisers: 1. Arizona 6. Indiana 11. New Jersey 16. Tennessee 2. California 7. Maryland 12. New York 17. Texas 3. Florida 8. Massachusetts 13. North Carolina 18. Virginia 4. Georgia 9. Michigan 14. Ohio 19. Washington 5. Illinois 10. Minnesota 15. Pennsylvania 20. Wisconsin Regional profile chapters for smaller states (by business taxes total revenue) 1. Pacific: Alaska, Hawaii, Nevada, Oregon. 2. Central: Iowa, Kansas, Louisiana, Missouri, Nebraska, North Dakota, Oklahoma, South Dakota. 3. Mountain: Colorado, Idaho, Montana, New Mexico, Utah, Wyoming. 4. Northeast: Connecticut, Delaware, Maine, New Hampshire, Rhode Island, Vermont, Washington, DC. 5. South East: Alabama, Kentucky, Mississippi, South Carolina, West Virginia. 3
Methodology and submission guidelines Methodology The enchmark: State & Local Tax guide is not a pay-to-play publication. Firms and individuals cannot pay to be recommended. Firms and individuals appearing in the guide do so only as a result of positive feedback from peers and clients during the research process. Editorial submissions In January-April 2007 a member of our editorial team will contact you, asking you to provide us with information about the key matters your firm has handled over the past three years. Please provide us with: the size of your state & local practice (partners as well as other fee-earners); the names of the leader(s) of your firm s SALT team; any senior-level SALT advisers that have joined or left your firm in the last 12 months; the largest companies your firm has advised in the last 12 months; and innovative approaches to planning or precedent-setting court decisions on state & local tax that your firm has been involved in over the past twelve months. Interviews From January 2007 to June 2007, the enchmark: State & Local Tax 2008 editorial team will be conducting extensive face-to-face interviews with the country s leading firms, with general counsel from the Fortune 1000 companies, investment banks and other large businesses. The purpose of these interviews is to obtain an insight into who the country s leading state & local tax practitioners are, and most importantly why. Publication date enchmark: State & Local Tax 2008 will be published at the start of October 2007. 4
Distribution Unrivaled targeted distribution to Institutional Investors unique database of 5,000 of the most prominent in-house US tax directors at investment banks, corporates, government departments and US-based multinationals, as well as the top SALT advisers at the largest national practices and to US readers of International Tax Review. Distribution at the following conferences: i) International Fiscal Association Annual Conference, 30th September - 5th October 2007 ii) Institute for Professionals in Taxation, Georgia, June 2008 iii) International ar Association Annual Conference, October 2007 iv) International Tax Review Conference, September 2007 Online marketing and distribution via the following channels i) www.benchmarksalt.com ii) www.legalmediagroup.com iii) www.internationaltaxreview.com 5
usiness benefits for advertisers: Promote your practise to a targeted audience, making it easier for them to contact and employ you. Associate yourself with the leading identifier of expertise in state and local taxation and therefore raise your profile. Make referral business possible by increasing awareness of your firm s experts in unfamiliar jurisdictions. Ensure your rivals do not get a specific competitive advantage to their business profile from the book. Ensure existing clients are reminded independently of your ability, confirming their decision to choose your representation. Demonstrate expertise and gain an advantage on your rivals by writing the exclusive introductory article for your chapter. Maximize the potential of new business from potential clients through the independent ranking of your firm. Receive a branded PDF of your state/region for your own marketing purposes to current and potential clients. Standard entry: $1,950 Half-page entry: $3,510 iography entry: $1,950 4.25in x 3.25in Additional.25in = $150 9in x 3.25in Display advertisements Full page colour: $6,000 Inside front/back: $11,500 Market introductory articles Write the exclusive 2,000 word introductory article for your state/region and demonstrate your expertise and knowledge to our readers for just $10,000 including free half-page entry for your firm. Order additional copies at just $150 each or ten for $1,000 (please note all advertisers will receive 1 copy with invoice) if ordered before August 3 2007. 6
ooking form Client name: Tel / Fax: Email: Address: Invoice to: Tel / Fax: Email: Address: Agency name: Tel / Fax: Email: Address: Purchase order number required: Y/N. If yes, give purchase order number: (Circle relevant) The cost of your entry will be based on these guidelines: Half page (16cm x 5cm) $3,510 Minimum entry (6cm x 5cm) $1,950 Additional wording $150 per.25 inches I understand that these rates are only guidelines and that the exact cost of my entry can only be quoted when the text has been submitted, laid out, measured and priced to the nearest column centimetre. Please send your entry to me by email as soon as possible Declaration of agreement: I confirm that I have read and understood the terms and conditions relating to this order. I also agree with all details provided. Signed: Company stamp: Position: On behalf of: The person signing this agreement has the responsibility to do so on behalf of this company. The company accepts liability for clearing any debts incurred from this agreement should the person in question no longer be in attendance at this place of employment. 7
Agreement enchmark: State & Local Tax co-publisher agreement form: This agreement is made between Euromoney Institutional Investor PLC (the publisher) and publisher) 1. The publisher will prepare, edit, design, produce and distribute a supplement in September 2007 entitled enchmark: State & Local Tax. 2. The co-publisher guarantees to complete a practical analysis of tax landscape, and taxation issues facing multinationals in respect of the following state/region: The length of the article should not exceed 2,000 words (3,000 for a regional report). Words in excess of the maximum will be charged at $8 per word. The copy must be delivered to the publisher by email, no later than the end of the first week of July 2007. The co-publisher will pay $10,000 for exclusive co-publisher rights in respect of their state regional report. 3. The co-publisher will receive 25 copies of the guide for their own distribution purposes. Additional copies will be available at cost (if ordered before August 3rd, 2007). 4. The co-publisher will arrange for payment to be made to the publisher on publication of the Guide. Payment is due 30 days after the date of invoice. Thereafter, interest at 1.5% of the invoice value will be charged monthly. 5. English law applies to the interpretation of this agreement. 6. Copyright remains in Euromoney Institutional Investor PLC, but consent for the authors of the article to reproduce it elsewhere will not be unreasonably withheld. In such circumstances, Euromoney Institutional Investor PLC will require an attribution that the article was originally published in the relevant publication. 7. Cancellation of the above agreement will be subject to the following: Cancellation from date of signing to August 3rd 2007 will be subject to a charge of 50% of the total agreement ($5,000). Cancellation thereafter will be subject to 100% the total agreement ($10,000) Signed for the co-publisher: Name: Date: Firm: Signed for Euromoney Institutional Investor PLC Date: 8
About the publisher Euromoney Institutional Investor s Legal Media Group has been publishing market-leading, in-depth magazines and directories covering the business law market for 16 years. Its publications have become the global market s most respected studies of the top law firms and leading individuals, and are an essential resource for general counsel of the world s largest corporations, in-house counsel in major banks and investment institutions, and members of prominent law firms. The directories are researched, compiled and written by Legal Media Group s extensive team of full-time, specialist journalists, based in New York, London, São Paolo and Hong Kong. The directories provide buyers of legal services with independent research and expert, in-depth analysis of the market s leading practitioners, helping them to choose their legal counsel. 9